• Management & Information Systems Review
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• v.33 no.3
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• pp.167-187
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• 2014

While Korean GAAP had detailed regulations for the measurement and disclosure of operating income in the past, K-IFRS did not provide specific rules for operating income until 2011. Some firms that adopted K-IFRS before 2011 did not disclose or calculated operating income in an inconsistent manner although operating income is usually considered as one of the core information items to assess firm valuation. Inconsistency in firms' treatment of operating income invoked much criticism from diverse users of financial statement. The Korean Accounting Institute (KAI hereafter) revised the K-IFRS rules relevant to operating income in September 2010 in response to the voices raised by the business community, whereby the operating income number is allowed to be calculated in conformity with the previous K-GAAP. This study was motivated by the revision of K-IFRS and aims to provide a clue on the validity of such policy decision. To achieve the research objective, we test the relative value relevance of the alternative operating income numbers under K-IFRS versus K-GAAP. Our main findings are as follows. The value relevance of operating income reported before K-IFRS is proved to be higher than after K-IFRS. K-IFRS operating income adjusted to the previous K-GAAP has greater explanatory power for market values relative to one calculated under the K-IFRS regime. In an additional analysis, the sample was decomposed according to whether the operating income under K-IFRS is greater than under K-GAAP. The difference in the value relevance of K-IFRS versus K-GAAP operating income is significant only in the subsample consisting of firms which reports higher operating income under K-IFRS compared to K-GAAP. Also, the firms which would have reported negative operating income on a consecutive basis are more likely to have chosen K-IFRS, resulting in higher numbers than otherwise. It is likely that firms facing the threat of delisting due to consecutive operating loss reporting are more likely to have adopted K-IFRS disclosure rules by which they could report higher operating income numbers. To sum up, these results corroborate the limitation inherent in the K-IFRS regarding operating income disclosures. This paper suggests that the recent revision of K-IFRS implemented by KAI is likely to mitigate some of afore-mentioned limitations effectively.

• Journal of Hospice and Palliative Care
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• v.8 no.2
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• pp.163-172
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• 2005

Purpose: This study is to identify the effect of a death education program to the nursing students on their anxiety of death and attitudes toward nursing care of the dying. Methods: The design of this study is nonequivalent control group pretest-posttest design. The subjects of experimental group 20 and control group 16 in senior grade of department of Nursing G university in J city. The experimental group had Death education Program, which was a three days per week program, for 2 weeks. And post-test was carried out in the same way as the pre-test. Data analysis was done using frequency, percentage, mean, standard deviation, Chi-square test, t-test, paired Sample t-test using with SPSS win 10.0. Results: the experimental group was decreased in degree of anxiety of death and was improved in degree of positive attitudes toward nursing care of the dying. Conclusion: The death Education Program can be an effective nursing education program for their Nursing students to decrease their death anxiety and to prepare care of the dying.

• Journal of Hospice and Palliative Care
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• v.19 no.3
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• pp.249-255
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• 2016

Purpose: Up to 90% of pancreatic cancer patients suffer from neuropathic pain. In a palliative care setting, pain control in pancreatic cancer patient is one of the major goals. Ketamine is a N-methyl-D-aspartate (NMDA) receptor antagonist, effective in neuropathic pain. Additionally, there have been studies about the opioid sparing effect of ketamine. This study was held in the palliative care unit among pancreatic cancer patients to determine the factors related to ketamine use and the opioid sparing effect. Methods: The medical records of pancreatic cancer patients admitted to St. Mary's hospital palliative care unit between January, 2013 and December, 2014 were reviewed. Patients were divided into 2 categories according to ketamine use. Also, opioid use before and after ketamine use was compared in the ketamine group. Results: Compared to the non-ketamine use group, patients in the ketamine group required a higher dose of opioid. The total opioid dose, daily opioid dose, number of daily rescue medications, and daily average rescue dose were statistically significantly higher in the ketamine group. The opioid requirement was increased after ketamine administration. Conclusion: In this retrospective study, ketamine was frequently considered in patients with severe pain, requiring higher amount of opioid. Studies about palliative use of ketamine in a larger number of patients with diverse types of cancer pain are required in the future.

• Journal of Korean Society of Transportation
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• v.22 no.7 s.78
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• pp.155-159
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• 2004

Recently, there are many trials about Artificial neural networks : ANNs structure and studying method of researches for forecasting traffic volume. ANNs have a powerful capabilities of recognizing pattern with a flexible non-linear model. However, ANNs have some overfitting problems in dealing with a lot of parameters because of its non-linear problems. This research deals with the application of a variety of model selection criterion for cancellation of the overfitting problems. Especially, this aims at analyzing which the selecting model cancels the overfitting problems and guarantees the transferability from time measure. Results in this study are as follow. First, the model which is selecting in sample does not guarantees the best capabilities of out-of-sample. So to speak, the best model in sample is no relationship with the capabilities of out-of-sample like many existing researches. Second, in stability of model selecting criterion, AIC3, AICC, BIC are available but AIC4 has a large variation comparing with the best model. In time-series analysis and forecasting, we need more quantitable data analysis and another time-series analysis because uncertainty of a model can have an effect on correlation between in-sample and out-of-sample.

• Journal of Technology Innovation
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• v.25 no.2
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• pp.89-125
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• 2017

Complex product systems (CoPs) is a engineering-intensive products with high-ended design technology, which are closely linked with national economic growth and development of social infrastructures. Accordingly, in order to understand the technological evolution of CoPs, it is necessary to identify the macro-environmental drivers surrounding the CoPs and their impact on the technological evolution of the CoPS. Therefore, we investigate the effect of policy, economic and social drivers on the technological evolution of CoPS by implementing the longitudinal case study on nuclear power plant during the periods between 1950 and 2010s. Based on the analysis of various sources of secondary data and primary data through interviews, we found that the technological evolution of nuclear power plant is progressed as "Phase 1: Application research for peaceful utilization of nuclear energy" between 1950s and 1960s, "Phase 2: The first renaissance of nuclear energy" during 1970s, "Phase 3: Enhancement of safety and the catch-up of latecomers in nuclear energy" between 1990s and 2000s, and "Phase 4: Top prioritization of safety and the development of next generation reactors for the second renaissance of nuclear energy" since 2010s. We also found that various kinds of policy, economic and social drivers, such as energy policy, investment in technology development, economic growth and energy demand, social acceptability and environmental concern, have affected the technology evolution of nuclear power plant at each phase. We emphasize the role of macroenvironmental drivers in the technological evolution of CoPS. We also suggest that countries that endeavor to develop CoPs need to utilize those drivers for enhancing competitiveness and sustaining leadership.

• Korean journal of food and cookery science
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• v.5 no.2
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• pp.63-73
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• 1989

Family meals are very important for physical and mental health of family mebers. The purpose of this study is to contribute to change the habitual and unconscious cooking methods of housewives into more scientific moth(Ids. In order to achieve this purpose, this study tried to find out the degree to which housewives applied their knowledge of nutition and foods to actual behavior in purchasing. A special form of questionaire was prepared and distributed to 502 housewives in Seoul from Feb.8th to 22nd in 1989. The results were as follows: 1. Mean (score) of their nutritional knowledge was 14 7; if seems to be comparatively higher. 2. When they purchased food materials, their husbands' favor was the first consideration. Particularly, freshness was the first considered in purchasing meat, fishes, fruits, and vegetables. And Nutrition was so in case of seaweeds, oil, and fat. 3. For the most part, they cook three or four Subsidiary dishes for a meal. If they cooked one or two they chose to cook vegetables. If three or four they added meat and fishes. If more than four, they used various food materials.

• Food Science of Animal Resources
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• v.25 no.4
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• pp.449-457
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• 2005

This study was conducted to evaluate the effects of feeding rye silage on growth performance, blood and carcass characteristics in finishing pigs. The total of eighteen $(Landrace{\times}Yorkshire{\times}Duroc)$ pigs $(94.03\pm0.71kg)$ were used in a 28-days assay. Dietary treatments included 1) CON(commercial diet ME 3,350 kcal/kg and crude fiber $2.84\%$), 2) T1(ME 3,294kcal/kg and crude fiber $2.99\%$ diet with rye silage $1.66\%$) and 3) T2(ME 3,237kcal/kg and crude fiber $3.15\%$ with rye silage $3.32\%$). In growth performance, total feed intake, basal feed intake and average daily feed intake were significantly higher in T1 and T2 treatments than CON treatment(P<0.05). Cortisol concentration in blood of pigs fed rye silage was significantly decreased compare to pigs fed CON diet(p<0.05). In meat quality characteristics, the hunter's $L^*$ value and marbling of pork were the highest in T2 treatment among treatments (P<0.05). Fatty acid composition in lean meat, the composition of palmitic and arachidic acid were significantly Higher in CON than others(P<0.05), also, palmitoleic acid was highest in T2 treatment among treatments(P<0.05). In fats those, palmitic and arachidic acid were the highest in CON treatment than those of other treatments(P<0.05). Digestibility of dry matter and nitrogen in pigs fed T1 and T2 diets were greater than that of pigs fed CON diet(p<0.05). Propionic acid concentration of fecal was the highest in T1 treatment among treatments(P<0.05). In conclusion, feed intake, the hunter's $L^*$ value, meat color of sensory evaluation and marbling of pork were affected by $3.32\%$ rye silage feeding.

• Journal of Korean Home Economics Education Association
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• v.17 no.4 s.38
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• pp.101-115
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• 2005

The purpose of this research was to develop and applicate In based teaching$\cdot$learning process plan for Environmentally friendly Housing. The 3 main stages of process were used: analyses, planning & development, and application & evaluation. Three teaching subjects were selected to teach Environmentally friendly housing in the analysis stage. The webhard learning environment was consisted of contents and various materials such as digital video, PPT, group activity, discussion, individual and group reporting forms, and questions. The number of 101 high school students participated for the application stage during september 22-27, 2003. Most of all students evaluated very positively the various aspects of contents as well as LT cooperative learning methods md the web based learning environment. They strongly expressed to practice the practical ways of Environmentally friendly housing learned in the class in the future. The results imply that the contents and In teaching learning plan developed in this study seem to be adequate to be included in the regular text.

• Journal of the Korean Applied Science and Technology
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• v.30 no.1
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• pp.116-126
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• 2013

Glycol ethers are a group of solvents based on alkyl ethers of ethylene glycol commonly used in paints. These solvents typically have a higher boiling point, together with the favorable solvent properties of lower-molecular weight ethers and alcohols. The word "Glycol ethers" was registered as a United States trademark by Union Carbide Corp. Typically, glycol ethers are found in pharmaceuticals, sunscreens, cosmetics, inks, dyes and water based paints. On the other hand, glycol ethers are used in degreasers, cleaners, aerosol paints and adhesives. Most glycol ethers are relatively water soluble, biodegradable and only a few are considered toxic. Therefore, they are unlikely to pose an adverse risk to the environment. Recent study suggests that occupational exposure to glycol ethers is related to low motile sperm count in men, but the finding has been disputed by others. In this study, skin permeation of 3 types glycol ethers were studied in vitro using matrix such as solvent and detergent. The absorption of glycol ethers[methyl glycol ethers(MC), ethyl glycol ethers(EC) and butyl glycol ethers(BC)] has been measured in vitro through rat skin. Epidermal membranes were set up in Franz diffusion cells and their permeability to PBS measured to establish the integrity of the skin before the glycol ethers were applied to the epidermal surface. Absorption rates for each glycol ethers were determined and permeability assessment made to quantify any irreversible alterations in barrier function due to contact with the esters. Types of glycol ethers in vitro experimental results on MC> EC> BC quickly appeared in the following order: skin permeation was beneficial to the skin permeation small molecular weight, the difference in chemical structure, such as hydrophilic, because with the partition coefficient and solubility mechanisms and passive diffusion to increase the speed at which transmission is considered.

• The Journal of the Korea Contents Association
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• v.16 no.7
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• pp.382-397
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• 2016

This study focuses on the lessons and implications of Germany's measures for the social integration after the reunification, and especially the Germany's measure on labor reproduction for the economic stability of East Germany. This analysis indicates, whether South Korea is going to achieve gradual and peaceful reunification or absorb North Korea due to its sudden collapse, that the reunification, in any case, requires the social integration through economic stability of both North and South. In order to ensure national reconciliation, recovery of homogeneity, and establishment of identity for the economically stable social integration, the new integration of educational system is necessary. Especially, the objective of this study is to find the role and direction of vocational education for the stability of the North Korea's labor market and economic life in order to socially integrate South Koreans with its Northern counterparts. First of all, this study examined a priori example of the experiences during West Germany's social integration process, i.e. the vocational education promotion process for the social stability and economic life. It figured out the problem of vocational education for the integrity as well as analyzed the vocational education differences and integration promotion system between East & West Germany. Even though East and West Germany showed their disparities in each vocational education, they corroborated each other by finding one similar system such as bifurcation, which lead to the integration of the labor market and new vocational education policy for the economic stability. Despite the West Germany's support for the socio-economic integration, nevertheless, the East Germany's capacity turned out to be insufficient, which resulted in the failure of the policy. Based on above discussion, this study intended to suggest the efficient solutions of vocational education for the internal reunification of South and North Korea by promoting the independence and self-support of North Koreans and leading the stability of labor market and economic for the future reunification.