• Management & Information Systems Review
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• v.36 no.3
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• pp.151-165
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• 2017

This study investigates the effect of revenue recognition by percentage of completion method on financial analysts' earnings forecasting information in order industry. Specifically, we examines how the analysts' earnings forecast errors and biases differ according to whether or not to report the unbilled revenue account balance and the level of unbilled revenue account balance. The sample consists of 453 firm-years listed in Korea Stock Exchange during the period from 2010 to 2014 since the information on unbilled revenue accounts can be obtained after the adoption of K-IFRS. The results are as follows. First, we find that the firms with unbilled revenue account balances have lower analysts' earnings forecast accuracy than the firms who do not report unbilled revue account balances. In addition, we find that the accuracy of analysts' earnings forecasts decreases as the amount of unbilled revenue increases. Unbilled revenue account balances occur when the revenue recognition of the contractor is faster than the client. There is a possibility that managerial discretionary judgment and estimation may intervene when the contractor calculates the progress rate. The difference between the actual progress of the construction and the progress recognized by the company lowers the predictive value of financial statements. Our results suggest that the analysts' earnings forecasts may be more difficult for the firms that report unbilled revenue balances as applying the revenue recognition method based on the progress criteria. Second, we find that the firms reporting unbilled revenue account balances tend to have higher the optimistic biases in analysts' earnings forecast than the firms who do not report unbilled revenue account balances. And we find that the analysts' earnings forecast biases are increases as the amount of unbilled revenue increases. This study suggests an effort to reduce the arbitrary adjustment and estimation in the measurement of the progress as well as the introduction of the progress measurement method which can reflect the actual progress. Investors are encouraged to invest and analyze the characteristics of the order-based industry accounting standards. In addition, the results of this study empower the accounting transparency enhancement plan for order industry proposed by the policy authorities.

• Journal of Bio-Environment Control
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• v.24 no.2
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• pp.85-92
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• 2015

This study examined the settlement of a 1-2W type greenhouse using a timber pile, which was recently established on Gyehwa-do reclaimed land, in order to obtain base data for the construction of a greenhouse on reclaimed land. The results of this study are as follows. foundation and timber pile increased over time, irrespective of the interior and exterior of the upon investigation of the ground, it was confirmed that there was no soft rock stratum (bedrock), and that a sedimentary stratum existed under the fill deposit, which is estimated to have been reclaimed during the site renovation. It was also found that a weathered zone was located under the fill deposit and sedimentary stratum, and that the soil texture of the entire ground floor consisted of clay mixed with sand, silty clay, and granite gneiss, in that order, regardless of boreholes. In addition, the underground water level was 0.3m below ground, regardless of boreholes. Despite a slight difference, the settlement of the greenhouse or measurement sites (channels). With regard to the pillar inside the greenhouse, except in the case of CH-2, the data at a site located on the side wall of the greenhouse (wind barrier side) indicated vibrations of relatively larger amplitude. Moreover, the settlement showed a significant increase during a certain period, which was subsequently somewhat reversed. Based on these phenomena, it was verified that the settlement range of each site in the interior and exterior of the greenhouse was between 1.0 and 7.5mm at this time, except in the case of CH-1. The results of the regression analysis indicated good correlation, with the coefficient of determination by site ranging between 0.6362 and 0.9340. Furthermore, the coefficient of determination ranged between 0.6046 and 0.8822 on the exterior of the greenhouse, which is lower than inside the greenhouse, but still indicates significant correlation.

• Journal of the East Asian Society of Dietary Life
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• v.18 no.3
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• pp.311-321
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• 2008

In order to improve the insufficient protein content of Jeung-Pyun with respect to sitology, as well as its fermentation process, this study prepared Jeung-Pyun doughs containing 0, 5, 10, 15, and 20 g of milk, respectively, and examined their mechanical and functional characteristics. The internal structure of the Jeung-Pyun was observed by SEM. With regard to color, the L-value increased with increasing amounts of added milk, and the highest value (65.43) occurred in the group containing 20 g of added milk; however, there were no significant differences among groups. The group containing 20 g of added milk also presented the highest a-value, and the samples with added milk had higher b-values than the control. At 8 hours of fermentation, the 10 g- and 15 g-added milk groups had viscosities of 5726.67 and 6600 respectively; viscosity increased with increasing amounts of milk, and the added-milk groups had significantly higher values than the control group. Hardness also increased with increasing amounts of added milk. However, there were no significant differences in resilience and cohesive power among the groups. The groups containing 5 and 10 g of added milk had the lowest cohesion and break values. For appearance, the group without added milk had the whitest color. Pore size decreased and showed less uniformity as the amount of added milk increased. The unique tackju aroma of Jeung-Pyun decreased significantly as the level of added milk increased, and the 20 g addition presented the lowest value. The 10 g-added milk group had the highest level of sweetness, and sourness increased with increasing amounts of added milk. For softness, the control group was estimated as slightly softer than the added-milk groups. The stickiest sample was generally preferred when considering taste, white color, and sweetness. Among the quality characteristics, having greater stickiness, resilience, moisture, and softness was better in terms of chewing. Overall, the size of the Jeung-Pyun containing 10 g of milk was even and well-developed.

• The Journal of Korean Academy of Prosthodontics
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• v.47 no.2
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• pp.215-221
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• 2009

Statement of problem: Recently the populations of patients receiving implant surgery are greatly increase for maintaining oral health. Purpose: This study was conducted for implanted patients to assess the chewing ability patient satisfaction level and changes in quality of life before and after the implant surgery. Material and methods: The current study subjected 109 adult patients, older than 20 years of age, who received implant surgery from December, 2006 to October, 2007 at the 6 dental clinics located at Daegu and Ulsan metropolitan cities. Twice of surveys were conducted for the patients before and after receiving the dental implant surgery. Results: As the motivation of receiving implant surgery, 45.9% of the patients selected the surgery for the chance o "f chewing function recovery", and " failure of treatment and complications" was found to be the most worrisome at the time of surgery by recording 38.5%.The satisfaction level before the implant surgery scored 30.37, while the score was increased to 45.01 after the surgery by showing a significant difference before and after receiving the surgery(P<.001). Regard on the surgery, 91.8% of the patients responded as "Satisfy", and 89% of the study subjects responded that they have willingness to recommend the surgery to their families and friends. The chewing ability score measured by using the surveys on edible foods, the score before the surgery was 15.24, while the score was increased to 19.11 after the surgery by showing a significant difference before and after receiving the surgery(P<.001). The quality of life score was also found to be increased to 11.17 after the surgery from 9.99 before the surgery by showing a significant difference(P<.001). Conclusion: In a future, the studies on the numbers of implanted loss teeth and the location of tooth loss are necessary, more long-term follow study are needed, and it is thought to be necessary to enlarge the sample size of subjects in conducting the studies.

• Journal of Korean Society of Coastal and Ocean Engineers
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• v.29 no.2
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• pp.109-120
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• 2017

A discounted cost model for preventive maintenance of armor units of rubble-mound breakwaters is mathematically derived by combining the deterioration model based on a discrete-time stochastic process of shock occurrence with the cost model of renewal process together. The discounted cost model of condition-based maintenance proposed in this paper can take into account the nonlinearity of cumulative damage process as well as the discounting effect of cost. By comparing the present results with the previous other results, the verification is carried out satisfactorily. In addition, it is known from the sensitivity analysis on variables related to the model that the more often preventive maintenance should be implemented, the more crucial the level of importance of system is. However, the tendency is shown in reverse as the interest rate is increased. Meanwhile, the present model has been applied to the armor units of rubble-mound breakwaters. The parameters of damage intensity function have been estimated through the time-dependent prediction of the expected cumulative damage level obtained from the sample path method. In particular, it is confirmed that the shock occurrences can be considered to be a discrete-time stochastic process by investigating the effects of uncertainty of the shock occurrences on the expected cumulative damage level with homogeneous Poisson process and doubly stochastic Poisson process that are the continuous-time stochastic processes. It can be also seen that the stochastic process of cumulative damage would depend directly on the design conditions, thus the preventive maintenance would be varied due to those. Finally, the optimal periods and scale for the preventive maintenance of armor units of rubble-mound breakwaters can be quantitatively determined with the failure limits, the levels of importance of structure, and the interest rates.

• Journal of Astronomy and Space Sciences
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• v.26 no.2
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• pp.141-156
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• 2009

Through the photometric observations of the near-contact binary, XZ CMi, new BV light curves were secured and seven times of minimum light were determined. An intensive period study with all published timings, including ours, confirms that the period of XZ CMi has varied in a cyclic period variation superposed on a secular period decrease over last 70 years. Assuming the cyclic change of period to occur by a light-time effect due to a third-body, the light-time orbit with a semi-amplitude of 0.0056d, a period of 29y and an eccentricity of 0.71 was calculated. The observed secular period decrease of $-5.26{\times}10^{-11}d/P$ was interpreted as a result of simultaneous occurrence of both a period decrease of $-8.20{\times}10^{-11}d/P$ by angular momentum loss (AML) due to a magnetic braking stellar wind and a period increase of $2.94{\times}10^{-11}d/P$ by a mass transfer from the less massive secondary to the primary components in the system. In this line the decreasing rate of period due to AML is about 3 times larger than the increasing one by a mass transfer in their absolute values. The latter implies a mass transfer of $\dot{M}_s=3.21{\times}10^{-8}M_{\odot}y^{-1}$ from the less massive secondary to the primary. The BV light curves with the latest Wilson-Devinney binary code were analyzed for two separate models of 8200K and 7000K as the photospheric temperature of the primary component. Both models confirm that XZ CMi is truly a near-contact binary with a less massive secondary completely filling Roche lobe and a primary inside the inner Roche lobe and there is a third-light corresponding to about 15-17% of the total system light. However, the third-light source can not be the same as the third-body suggested from the period study. At the present, however, we can not determine which one between two models is better fitted to the observations because of a negligible difference of $\sum(O-C)^2$ between them. The diversity of mass ratios, with which previous investigators were in disagreement, still remains to be one of unsolved problems in XZ CMi system. Spectroscopic observations for a radial velocity curve and high-resolution spectra as well as a high-precision photometry are needed to resolve some of remaining problems.

• Radiation Oncology Journal
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• v.24 no.1
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• pp.67-76
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• 2006

Purpose: Oral mucositis is a common toxicity of radiation or chemotherapy, which is used a treatment for head and neck cancer. We investigated effects of recombinant human epidermal growth factor (rhEGF) on radiation-induced oral mucositis in rat model. Materials and Methods: Spraque-Dawley rats (7 per group) exposed to a single dose of 25 Gy (day 0) on their head, except for one group, were randomly divided into un-treated, vehicle-treated, and two rhEGF-treated groups. Rats were topically applied with rhEGF (15 or $30{\mu}g/oral$ cavity/day) or vehicle to their oral mucosa. Survival rate of rats, weight changes, and food intakes were examined from day 0 to 18 after radiation. Histology study was performed from oral mucosa of rats at day 7 and 18 after radiation. Results: rhEGF-treated groups (15 or $30{\mu}g/oral$) showed all survival rate 33%, whereas un-treated and vehicle-treated groups showed all survival rate 0% at the end of experiment. rhEGF-treated groups statistically had less weight loss compared to vehicle-treated group from day 2 to 7 after radiation. Food intake of rats with rhEGF treatment turned to increase at day 14 after radiation. At 7 day after radiation, un-treated and vehicle-treated groups showed severe pseudomembraneous or ulcerative oral mucositis. On the other hand, rhEGF-treated groups had no more than cellular swelling and degeneration of epidermal cells in oral mucosa of rats. Conclusion: These results suggest that rhEGF has significantly positive effects on radiation-induced oral mucositis in rats. rhEGF display a therapeutic potential on a clinical level.

• Korean Journal of Microbiology
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• v.53 no.2
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• pp.83-96
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• 2017

A constructed sea stream in Yeongdo, Busan, Republic of Korea is mostly static due to the lifted stream bed and tidal characters, and receives domestic wastewater nearby, causing a consistent odor production and water quality degradation. Bioaugmentation of a microbial consortium was proposed as an effective and economical restoration technology to restore the polluted stream. The microbial consortium activated on site was augmented on a periodic basis (7~10 days) into the most polluted site (Site 2) which was chosen considering the pollution level and tidal movement. Physicochemical parameters of water qualities were monitored including pH, temperature, DO, ORP, SS, COD, T-N, and T-P. COD and microbial community analyses of the sediments were also performed. A significant reduction in SS, COD, T-N, and COD (sediment) at Site 2 occurred showing their removal rates 51%, 58% and 27% and 35%, respectively, in 13 months while T-P increased by 47%. In most of the test sites, population densities of sulfate reducing bacterial (SRB) groups (Desulfobacteraceae_uc_s, Desulfobacterales_uc_s, Desulfuromonadaceae_uc_s, Desulfuromonas_g1_uc, and Desulfobacter postgatei) and Anaerolinaeles was observed to generally decrease after the bioaugmentation while those of Gamma-proteobacteria (NOR5-6B_s and NOR5-6A_s), Bacteroidales_uc_s, and Flavobacteriales_uc_s appeared to generally increase. Aerobic microbial communities (Flavobacteriaceae_uc_s) were dominant in St. 4 that showed the highest level of DO and least level of COD. These microbial communities could be used as an indicator organism to monitor the restoration process. The alpha diversity indices (OTUs, Chao1, and Shannon) of microbial communities generally decreased after the augmentation. Fast uniFrac analysis of all the samples of different sites and dates showed that there was a similarity in the microbial community structures regardless of samples as the augmentation advanced in comparison with before- and early bioaugmentation event, indicating occurrence of changing of the indigenous microbial community structures. It was concluded that the bioaugmentation could improve the polluted water quality and simultaneously change the microbial community structures via their niche changes. This in situ remediation technology will contribute to an eco-friendly and economically cleaning up of polluted streams of brine water and freshwater.

• Pediatric Infection and Vaccine
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• v.22 no.3
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• pp.172-177
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• 2015

Purpose: This study aimed to analyze the epidemic period of RSV infection and evaluate the appropriate time of palivizumab immunoprophylaxis. Methods: From January 1991 to July 2012, nasopharyngeal (NP) aspirates were obtained from patients who visited Seoul National University Children's Hospital for respiratory symptoms. NP samples were used to detect respiratory viruses. Among them, we analyzed the positive number and detection rate of RSV infection in two-week interval. The beginning of RSV season was defined when RSV positive number was more than 4 and RSV detection rate was over 10%. From January 2007 to March 2014, we analyzed the starting time of palivizumab immunoprophylaxis for the infants at high risk. Results: The RSV detection rate was 2,013/21,698 (9.69%) over 22 years. The median RSV season was from $2^{nd}-3^{rd}$ week of October to $1^{st}-2^{nd}$ week of February. The earliest starting week was the 3rd week of July in year 2001, and the latest end week was the 3rd week of May in year 1990. Palivizumab immunoprophylaxis was initiated most frequently at the 3rd week of October (18.7%). However, the percentage of starting palivizumab on the 1st week of September has increased from 3.8% in the year 2007 to 14.1% in 2013. Conclusions: The year to year variability of RSV season exists. The starting time of palivizumab immunoprophylaxis should be adjusted based on the season of RSV epidemic.

• (The)Study of the Eastern Classic
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• no.66
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• pp.303-330
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• 2017

The purpose of this article is figuring out the modern understanding of SimChong Jeon's narrative and its storytelling strategy in the movie (2014). In the movie, there are three steps which are based on the temporal flow of narrative. shows the web-like structure of desire especially by focusing on the male character Sim Hakkyu. The relationship among characters in is gradually broken because of the desire. Moreover, the desire pushes Sim Chong who is Sim Hakkyu's daughter into the sacrifice. This part seems similar with the narrative of SimChong-Jeon which has been transmitted since 18~19 century in Choson dynasty. However, also tells a different story which describes the progress of Sim Hakkyu's seeking the real relationship filled with love. This difference is able to make people read with the 'stroytelling' point of view. All the lack or problem in is closely related to the desire of Sim Hakkyu. His narrative is something different from the typical story of SimChong-Jeon. A new narrative of Sim Hakkyu is not Sim Chong centered story but rather the anti of it. 'The other narrative' in seems social practice of storytelling in order to break down the preconception of SimChong-jeon called 'cannon'. This is the storytelling strategy of and it suggests the another way of creating new narrative which is based on the classical cannon.