• Journal of the East Asian Society of Dietary Life
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• v.19 no.1
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• pp.25-31
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• 2009

In the present study, three types of teriyaki sauce were prepared using chicken bone and eel bone, which are commonly used as the primary ingredient of teriyaki sauce, as well as codfish bone, which has various functions. The and analyzed their quality characteristics of the different types of teriyaki sauce were then compared through physiochemical and sensory evaluation. The results of this study were as follows. The water content was lowest and the ash content was highest in teriyaki sauce that was prepared using chicken bone as the primary ingredient. In addition, the Ca, K, Mg, Na and P content were highest in the teriyaki sauce that was prepared using chicken bone as the primary ingredient. The total free amino acid content was highest in teriyaki sauce prepared using chicken bone, followed by sauces prepared using codfish bone and eel bone. The levels of free amino acids evaluated in this study occurred in the following order for all teriyaki sauces: glutamic acid > aspartic acid > leucine. When the sensory evaluation was conducted, teriyaki sauce prepared using chicken bone as the main ingredient was found to be best, followed by sauce prepared using codfish bone in terms of palatability and viscosity among descriptive scales, and smell and general preference among hedonic scales. The results of this study suggest that teriyaki sauce could be produced using codfish bone instead of chicken bone, which would enable production of a high value-added product through the use of a common byproduct. This would result in the efficient use of unused resources, prevention of environmental pollution and supply of an inexpensive that could be widely used in the food processing and food service industries.

• Cartoon and Animation Studies
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• s.41
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• pp.511-531
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• 2015

The underlying impetus of the birth of animated film is attraction about a moving image. And the animation image occurs from the process of performative relationship between an animator and apparatus. Therefore, analysing the method how the moving image is constructed will be the focal starting point to deal with an animated film as a text. In this context, that conveys the theme in more sensuous way will be examined in a dimension of the material, technique and image-making method. KIM Jin-man's is a Stop Motion Animated Film with Noodlescreen about a journey of a fish that wishes to go outside of the water. KIM created original and friendly images out of plain thin noodle which is a common ingredient in Korea, and dealt with the ontological introspection based of the concept of Nondualism. Nondualism based on the interconnected and cyclical eastern philosophy which is different from the western dualistic theory points to the idea that the universe and all its multiplicity are ultimately expressions or appearances of one essential reality. This paper focuses on KIM's recent work and sees how Nondualism is applied throughout the animated film by analysing the performative method of mediums, technique, and structure. First of all, the form of Noodlescreen will be reviewed in Chapter Two. Pinscreen Animation which was invented by Alexander Alexeieff and Claire Parker will be also compared with Noodlescreen in the aesthetic viewpoint here. In Chapter Three, it will be analysed how the description of the image of binary opposition itself provides expanded sense and rich metaphor. Lastly, the format of Mise-en-abyme going constantly towards outer space will be dealt how it exposes the cinematic illusion and spatiality in Chapter Four. Throughout the whole chapters, it will reviewed how the concept of Nondualism relates the images of and deactivate the boundary of binary opposition in terms of both the story development and the visualization method. By this methodology, it will be confirmed that image of animated film not only explains the narrative but also activates the perception about the theme and provides integrated sensory experiences in the independent and expanded dimension.

• Korean Journal of Plant Taxonomy
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• v.33 no.4
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• pp.421-433
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• 2003

To examine the leaf epidermal microstructure, nine species in five genera (Daphne L. - 4 spp., Diarthron Turcz. - 1 sp., Edgewarthia Meisn. - 1 sp., Stellera L. - 1 sp., Wikstroemia Endl. - 2 spp.) of the Korean Thymelaeaceae were investigated by light microscopy (LM) and scanning electron microscopy (SEM). The stomata of stuo야ed taxa were 'hypostomatic type' and the size range of guard cell was $13.8-34.4{\times}8.7-22.9{\mu}m$: the smallest size of stomata was found in Diathran linifolium ($15.9{\pm}2.6{\times}10.0{\pm}1.3{\mu}m$), while the largest one was measured to Daphne adara ($32.8{\pm}1.6{\times}20.7{\pm}1.3{\mu}m$). The stomatal complex was anomocytic in the most studied taxa, except Daphne kiusiana by having combined with anisocytic together. The shapes of epidermal cells are undulate anticlinal wall. The size range of epidermal cell was $20.7-61.0{\mu}m$; the smallest size of epidermal cell was found in Stellera charnaejasme ($26.0{\pm}1.9{\mu}m$), on the other hand the largest one was found in Edgeworthia chrysantha ($53.6{\pm}3.1{\mu}m$). The well-developed flaky epicuticular waxes can be divided three kinds of pattern - (1) smooth in comparison, not entire platelets and scattered, (2) isolated flake-like platelets, mostly paralleled, sparsely, (3) flake-like platelets, flat, membraneous, protruding from the surfaces at varying angles and densely. Two types of trichome are recognized; (1) Type I: uniseriate trichome of striate surface (D. genkwa, Diarthron linifalium, E. chrysantha, W. ganpi and W. trichotama), (2) Type II: multicellular trichome of papillose surface, uncinated 3-4 nodes (Diathron linifolium). Finally, the systematics significance of the leaf micromorphological features in identification and elucidation of Korean Thymelaeaceae, especially between or within the genera including among the species is also briefly discussed.

• The Korean Journal of Financial Management
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• v.25 no.4
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• pp.25-51
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• 2008

In this paper, we analyse empirically the fixed asset investment smoothing of working capital of firms listed on Korea Securities Market. The main results of this study can be summarized as follows. Firms will seek to lower long-term cost by smoothing fixed asset investment and maintaining stationary investment with working capital. Working capital is not only an important use of fund, but also a source of liquidity that should be used to smooth fixed asset investment relative to cash flow shocks if firms face financial constraints. Working capital investment is more sensitive than fixed asset investment to cash flow fluctuations. If firms face financial constraints, working capital investment will compete with fixed asset investment for the limited pool of available cash flows. So, fixed asset investment will have negative relationship with working capital investment. However, criticism that the positive correlation between cash flows and fixed asset investment could arise simply because cash flows is proxy variable for investment demand. Finally, controlling for the fixed asset investment smoothing effects of working capital results in a much larger estimate of the long run impact of financial constraints. Financial constraints is measured by dividend payout ratio and market access level. Fazzari et al. (1988), Fazzari and Petersen (1993), and Faulkender et al. (2008) emphasize that low dividend firms or market unaccessible firms are more likely to face financial constraints, and rarely make use of new equity issuing. The results from empirical analysis show that financial constraints can be better explained using 'adjustment cost' concept. Specifically, the results show that financial constraints exist and that in order to measure financial constraint effects more succinctly, fixed asset investment smoothing effects with working capital should be considered.

• 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.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.3 no.1
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• pp.1-28
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• 2008

In this research, an empirical analysis was performed to determine the correlation between management performance and Empirical Research on the R&D investment for domestic venture businesses in each industry. Specifically, an empirical analysis for each industry was attempted not only to clarify the general hypothesis on the relationship between management performance and R&D investment for venture businesses but also to demonstrate that differences exist for each industry. Empirical analysis was conducted for eight industries with respect to the $2002{\sim}2006$ panel data extracted as investigative results from the "Investigation Report on Science and Technology R&D Activities" published by the Ministry of Science and Technology. Industrial classification was limited to the middle-level classification (2-digit) in the Korea Standard Industry Code (KSIC) owing to the limited number of panels. Although this research only verified the overall positive effect of R&D activities and funds for existing research on corporate value or productivity and management performance, it was able to document the difference for each individual industry and each business size unlike existing research. Furthermore, the reliability of the research results was enhanced by targeting companies that have been continuously conducting R&D and management activities using consistent 5-year panel data in the analysis. Again, this was something that existing research did not have. Finally, through the use of recent data from 2002 after the IMF economic crisis up to 2006 in the empirical analysis, this research proposed the problems due to the prevailing circumstances at the time of entering the advanced nation stage based on an empirical analysis; the prevailing problems during the pursuit of advanced nation status before the IMF crisis broke out were not tackled. The key empirical analysis yielded several results. First, capital and size of the labor force have a positive correlation with the management performance for the entire company or the venture business. This applies to all eight industries as the subjects of the analysis. Second, although the number of years since a company has been established can have positive or negative correlation with management performance for the entire company or venture business in specific industries, a definite overall trend cannot be identified. Third, R&D investment can be said to have an overall positive effect on corporate management performance. Fourth, the size of the research staff cannot be said to be a factor unilaterally affecting the management performance of the entire company or the venture business. Fifth, the number of years a research institute has been in operation, which was assumed to have a positive effect on the management performance of a company because of the accumulated R&D know-how -- definitely acts as a positive factor contributing to the management performance of a company.

• Journal of Mushroom
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• v.3 no.4
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• pp.133-139
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• 2005

Fruiting bodies of Cordyceps have been regarded as popular folk and effective medicines to treat human diseases such as asthma, bronchial and lung inflammation, and kidney disease. Cordyceps pruinosa (Clavicipitaceae; Hypocreales; Ascomycotina) has received special attention for medicinal purpose due to its various physiological activites. The nucleoside derivative N6-(2-hydroxyethyl) adenosine (HEA) isolated from it showed a $Ca^{2+}$ antagonistic effect and negative inotropic response. The artificial production of fruiting body of C. pruinosa has not been tried successfully yet by using living silkworm substrate. To develop techniques for the production of C. pruinosa stromata on a large scale, the infection of Bombyx mori with C. pruinosa and the growth characteristics of stroma of C. pruinosa were investigated. Also, studied about biological activities of fruiting body formed on silkworm. Infection rate of the silkworm pupae with C. pruinosa was the highest in injection inoculation. The formation of the fruiting body of C. pruinosa was quite good in the room controlled at $21{\sim}25^{\circ}C$, over 91% of relative humidity and over 1500 lx. Glucose concentration was high in the fruiting bodies of the silkworm pupae infected with C. pruinosa on a dry weight basis. The most abundant amino acid in the fruiting bodies was arginine and phenylalanine. The fruiting bodies of silkworm pupae infected with C. pruinosa was rich in oleic acid. The high amount of citric acid was found in the fruiting bodies of silkworm pupae infected with C. pruinosa.

• Korean Journal of Plant Taxonomy
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• v.33 no.3
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• pp.279-293
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• 2003

Somatic chromosomes about 13 taxa of Korean Euphorbia L. was investigated to estimate its taxonomic significance. Somatic chromosome numbers of treated taxa were 2n= 12, 20, 22, 28, 40, 42, 56, therefore basic chromosome numbers of those were x=6, 7, 10, 11. The chromosome numbers of E. pallasii Turcz. (2n=20), E. hylonoma Hand.-Mazz (2n=20.), E. fauriei H. L$\acute{e}$v. & Vaniot ex H. L$\acute{e}$v (2n=28) and E. jolkini Boiss. (2n=28) were determined for the first time in this study. The chromosome numbers of four taxa were same as previous ones; E. sieboldiana Moor. & Decne. (2n=20), E. ebracteolata Hayata (2n=20), E. humifusa Willd. ex Schlecht. (2n=22). But those of six taxa were different; E. esula L (2n= 16, 20, 60, 64 vs 2n=20), E. helioscopia L. (2n=12, 42 vs 2n=42), E. lucorum Rupr. (2n=28, 40 vs 2n=56), E. pekinensis Rupr. in Maxim. (2n=24 vs 2n=28, 56), E. maculata L. (2n=28, 42 vs 2n=12), E. supina Raf. (n=7 vs 2n=40). E. ebracteolata, E. pallasii and E. hylonoma were distingushcd from the other taxa by the chromosome numbers, size and satellites, E. maculata, E. humifusa, E. supina had the different basic and somatic chromosome numbers in spite of the similar morphological. anatomical and palynological chracters. The chromosomal character of Korean Euphorbia was supported the Ma and Hu's systems, and as above results, it was found to be a good character in delimiting above sections and estimating relationships for some species.

• Korean Journal of Environment and Ecology
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• v.26 no.4
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• pp.512-527
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• 2012

Jangdo Island (area $1.54km^2$) located in the western end of Dadohae Haesang National Park has been recognized as an prominent ecoregion possessing high moor and national biodiversity hotspot. In terms of the Z$\ddot{u}$rich-Montpellier School's phytosociology, we investigate the diversity of plant communities on the island and reevaluate the Jangdo wetland designated as Ramsar site. Ten physiognomic types of the Jangdo's vegetation were classified into 22 syntaxa (3 associations, 15 communities and 4 subcommunities). Jangdo wetland was actually denominated as 'eutrophic wetland' by Pharagmitetea and Orizetea rather than 'high moor'. Nevertheless, existence value of the Jangdo wetland is evaluated very high as a stepping stone for migratory birds and even plant dispersions. A new site of the northernmost distribution of Arachniodo-Castanopsietum sieboldii, which is a kind of cold-resistant phytocoenosis among the Camellietea japonicae of the warm-temperate broad-leaved forests, was described. Hosta yingeri-Carpinus turczaninovii var. coreana community and Carex wahuensis var. robusta-Juniperus chinensis var. procumbens community were described specifically as an endemic and an edaphic vegetation type, respectively. The unique Jangdo's vegetation reflects regional environmental conditions such as much higher frequency of frost-free days and the highest number of annual average foggy days in Korea and a well-developed aquifer in the depressed basin formed by differential erosion. We identified that human interventions (pasture, logging, forest fire, cultivation, etc.) has been involved intensively on every vegetation types, even though a rugged and inaccessible topography of the island. Particularly the Jangdo wetland has been recently threatened by fundamental distortion on hydrological system. We request an immediate establishment of the conservation prescription manual.

• Food Science and Preservation
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• v.15 no.1
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• pp.94-98
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• 2008

To search functional biomaterials of citrus pressed cake, the chemical constituents were analyzed Moisture content of citrus pressed cake varied slightly with sampling time. Moisture, non-nitrogen compounds, crude protein, crude fat, and ash of citrus pressed cake were 82.23% 16.94% 1.27% 2.5%, 0.58% (all w/w) on average, respectively. The chemical composition of citrus pressed cake was more similar to the peel than to the flesh of Citrus unshiu var: miyakawa. The pH, acid content, and pectin content were 3.57, 0.43% (w/w) and 1.49% (w/w), respectively. The vitamin C content of peel of Citrus unshiu var. miyakawa was 87.1mg/100g, and was higher than the 46.4mg/100g of citrus pressed cake. Total carotenoids of citrus pressed cake, and the peel and flesh of Citrus unshiu var. miyakawa, were 512.2mg/kg, 2,649.5mg/kg, and 199.4mg/kg, respectively. Therefore, citrus pressed cake may be utilized as a natural source of pectin, flavonoids and carotenoids. The major inorganic elements of citrus pressed cake were 201.3mg/100g of K, 47.9mg/100g of Ca, 19.4/100g of P, and 17.8/100g of Mg. The major free sugar contents of citrus pressed cake were 3.05% (w/w) fructose, 2.91% (w/w) glucose, and 4.94%(w/w) sucrose. Total free sugar was 9.91% (w/w), corresponding to 58.5% of 1be non-nitrogen compounds. The main flavonoids of Citrus unshiuwere narirutin, hesperidin, and rutin. Neohesperidin and hesperetin were also detected in trace amounts. Themajor flavonoids of citrus pressed cake were hesperidin and narirutin, and the content of hesperidin was 194.6mg/100g.