• Management & Information Systems Review
• /
• v.33 no.3
• /
• pp.167-187
• /
• 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 Korean Society of Forest Science
• /
• v.112 no.1
• /
• pp.71-82
• /
• 2023

Forest biomass is used as a representative indicator of forest size, maturity, and productivity. Therefore, quantitative evaluation is important for management and harvest as well as the evaluation of ecosystem functions and services including CO₂ absorption. The allometric equation is a widely used method for estimating the value of each component through the relative growth rate of plants. Recently, studies indicated that the relative growth of trees is changing because of the increased CO₂ concentration in the atmosphere and the resulting climate change, raising the need to review the previously developed relative growth models and coefficients. In this study, the height-diameter at breast height (DBH) relationships of four major tree species in Korea [(Pinus densiflora (PD), Larix kaempferi (LK), Quercus variabilis (QV), and Quercus mongolica (QM)] were analyzed using the 5th-7th National Forest Inventory (NFI) data. Furthermore, these results were compared with the present yield table from the National Institute for Forest Science. This analysis revealed that the expected height for the same DBH increased as the NFI progressed. For example, in model analysis, the expected heights for PD, LK, QV, and QM for DBH of 25 cm were 12.48, 19.17, 14.47, and 13.19 m, respectively, in the 5th NFI data. In the 7th NFI data, these values were estimated as 13.61 (+9.1%), 21.58 (+12.7%), 15.76 (+8.9%), and 13.93 m (+5.6%), respectively. These results indicate that the major tree species in South Korean forests currently are more vigorous in height growth than in diameter growth when compared to the height-DBH development trends by tree species identified through past survey data.

• The korean journal of orthodontics
• /
• v.27 no.6 s.65
• /
• pp.963-978
• /
• 1997

Orthodontic patients are individuals that grow and develop ;therefore selection of the proper time for orthodontic treatment Is considered to be one of the most difficult and yet difficult factor.Since the development of cephalometric X-ray, amount and pattern of craniofacial growth change with aging could be predicted and became useful in the process of orthodontic treatment. The relationship between the mean values of cephalometric measurements and body height and weight was studied among the groups(boys and girls) of Korean children from the ages of 3-years to 12-years. 126 boys and 90 girls with no abnormality in growth and development and no history of orthodontic treatment from the ages of 3 years to 12 years were chosen as subjects: Cephalometric X-ray were taken for 2 years and hard tissue analysis based on Burstone's COGS, which was divided into measurements of 6 parts (Cranial base, Maxillar and Mandible, Vertical measurements, Horizontal measurements, Basal bone relationship, Dental measurements). The relationship between craniofacial growth and body height & weight was studied. The following conclusions were obtained : 1. The maximum growth in the measurements of cranial base, N-Ar(FH), N-Ba(FH) corresponded with the age with the maximum increasein body height & weight in both boys and girls. 2. Genial angle gradually decreased with aging in both boys and girls. 3. N-ANS(L) showed greater amount of growth than ANS-Me(L), and this had greater influence on facial profile. 4. $N-A-Pog^{\circ}$ decreased with aging, and mandibular growth exceeded maxillary growth in amount and rate. 5. Length of Y-axis increased, but Y-axis to FH plane remained constant. This show that mandible grows at a constant angulation to cranial base. 6. As Permanent teeth erupt, interincisal angle deceased.

• Journal of Korea Water Resources Association
• /
• v.54 no.7
• /
• pp.535-544
• /
• 2021

Agricultural water occupies 48% of water demand, and management of agricultural reservoirs is essential for water resources management within agricultural basins. For more efficient use of agricultural water, monitoring the distribution of water resources in agricultural reservoirs and agricultural basins is required. Therefore, in this study, three threshold determination methods (i.e., fixed threshold, Otsu threshold, Kittler-Illingworth (KI) threshold) were compared to detect terrestrial water bodies using Sentinel-1 images for 3 years from 2018 to 2020. The purpose of this study was to evaluate methods for determining threshold values to more accurately estimate the reservoir area. In addition, by analyzing the relationship between the water surface and water storage at the Edong, Gosam, and Giheung reservoirs, water storage based on the SAR image was estimated and validated with observations. The thresholding method for detecting a waterbody was found to be the most accurate in the case of the KI threshold, and the water storage estimated by the KI threshold indicated a very high agreement (r = 0.9235, KGE' = 0.8691). Although the seasonal error characteristics were not observed, the problem of underestimation at high water levels may occur; the relationship between the water surface and the water storage could change rapidly. Therefore, it is necessary to understand the relationship between the water surface area and water storage through ground observation data for a more accurate estimation of water storage. If the use of SAR data through water resources satellites becomes possible in the future, based on the results of this study, it is judged that it will be beneficial for monitoring water storage and managing drought.

• Korean Journal of Soil Science and Fertilizer
• /
• v.26 no.2
• /
• pp.121-126
• /
• 1993

The behaviors of inorganic nitrogen derived from solid animal waste in soil has been received too much concern partly because nitrate which occurred from nitrification can act as a pollutant to soil and groundwater and partly because the loss of nitrogen from surface soil by downward movement of water is disadvantageous in the view of plant nutrient. This present study was conducted to get fundamental imformations on nitrogen behavior and to provide improved basical concepts on the management of animal waste. Fresh or fermented pig manure was mixed with a sandy loam soil in the ratio of 2:1(soil:pig manure), packed into test tube and incubated at $30^+/-1^{\circ}C$ for 8 weeks under aerobic- or anaerobic condition. Sample tubes were taken at the one week interval and analyzed on pH, the amount of $CH_4$ produced under anaerobic condition and inorganic nitrogen. The pH of soil treated with fresh pig manure under anaerobic condition was lowered by 1.87 unit compared to that of under aerobic condition, but at the treatment with fermented pig manure, pH change was very little between aerobic and anaerobic condition. The coefficients of regressional equations which were obtained from pH and incubation time were -0.114 in fresh pig manure and -0.089 in fermented pig manure, and the extent of pH decrease due to incubation was greater in fresh pig manure than that of fermented pig waste. No differences in the amounts of $CH_4$ produced under anaerobic condition between fresh and fermented pig manure was observed until 3 weeks of incubation, however, after that the amount of $CH_4$ produced in fresh pig manure was abruptly increased and cumulative amont of $CH_4$ was reached 8.6 mole/g. K values on $CH_4$ production in fresh and fermented pig manure was 0.211 mole/g/day and 0.046 mole/g/day, respectively, for 5 weeks from the 3rd to the 8th week. $NH_4-N$ concentration at aerobic condition with fresh pig manure treatment was lowered by passing time of incubation, but $NO_3-N$ concentration was elevated from 11.2 ppm at initial state to 67.3 ppm after incubation and this trend on $NH_4-N$, $NO_3-N$ concentration was very similar to the treatment of fermented pig manure. While $NH_4-N$ concentration under anaerobic condition was greatly increased. $NO_3-N$ concentartion was not only very low but also no great changes, that was ranged from 4 to 8 ppm.

• Korean Journal of Environmental Biology
• /
• v.22 no.1
• /
• pp.101-110
• /
• 2004

The growth and niche breath of four species, i.e., native plants such as Bidens tripauita and B. bipinnata and naturalized plants such as B. frondosa and B. pilosa var. minor, were studied as related with environmental gradients including light intensity, soil moisture and soil nutrient. There were no significant differences in the phonology within each environmental gradients while considerable differences were found between species; the two naturalized species bloomed and produced fruit later than the two native species. Two naturalized species exhibited relatively higher total dry weight than the two native counterparts within all environmental gradients. Total dry weight showed positive responses to light intensity and soil moisture, and negatively to soil nutrient. The relative contribution of the environmental factors to total dry weight decreased in the order of soil nutrient, soil moisture and light intensity. Both B. bipinnata and B. pilosa var. minor showed significantly higher net assimilation rate (NAR) than other species. Also, NARs of B. bipinnata and B. pilosa var. minor decreased with increasing soil nutrient. Relative growth rate (RGR) decreased in order of B. tripartita, B. bipinnata, B. frondosa and B. pilosa var. minor in response to light intensity. In addition, RGRs of B. bipinnata and B. piEosa yay. minor increased in response to soil moisture, while those of B. pilosa var. minor and B. tripartita decreased with increment of soil nutrient. No significant fluctuations of shoot/root ratio were not observed in three species, but a native species, B. tripartita showed n decreased shoot/root ratio in response to soil nutrient. Comparing the growth characteristics of the species, B. pitosa var. minor and 3. tripartita revealed vigorous growth on barren soil. On the other hand, B. frondosa exhibited vigorous growth on fertile soil. Morphologically, B. tripartita adapted to light and required considerable moisture. On the contrary, the leaves of B. bipinnata did not change considerably in their area, although it preferred habitat with abundant light. In terms of niche breadth, B. bipinnata showed the widest ranges of 0.875 and 0.845 for light intensity and soil moisture gradients, respectively. B. pilosa var. minor showed a value of 0.933 for soil nutrient gradient. B. tripartita showed narrow ranges for the three environmental factors, whereas B. frondosa showed wide values for light intensity and soil nutrient, but relatively narrow value for soil moisture.

• Journal of the Korean GEO-environmental Society
• /
• v.16 no.12
• /
• pp.45-52
• /
• 2015

With the rising interest in the environment, more attention on ecological restoration for damaged slope surface to restore its original state has been drawn. Generally, the most useful method is vegetation based spray work. This method uses green soil including sewage sludge, sawdust, paper sludge, and weathered granite soil. However, because there are neither accurate information nor test values about green soil, green soil is often lost by environmental factors such as rainfalls and strong winds. To solve the problem of green soil, it is necessary to prepare design standards about green soil, and conduct studies to deal with green soil loss in consideration of various variables including basic material property, soil quality of slope surface, and weather. This study was conducted in the mixture of green soil and eco-friendly soil stabilizer. With green soil, basic material property test and compaction test were conducted for the analysis on the basic characteristics of green soil. In the mixture with soil stabilizer at a certain ratio, we conducted shear strength test depending on the ratio in order to analyze the maximum shear strength, cohesion and the change in internal friction angles. Furthermore, in the mixture ratio of green soil and soil stabilizer, which is the same as the ratio in the shear strength test, an inclination of slope surface was made in laboratory for the analysis on erosion and germination rate. Finally, this study evaluated the most effective and economic mixing ratio of soil stabilizer to cope with neighboring environmental factors. According to the test, the shear strength of green soil increased up to 51% rely onto the mixing ratio of and a curing period, and its cohesion and internal friction angle also gradually increases. It is judged that the mixture of soil stabilizer was effective in improving shear strength and thereby increased the stability of green soil.

• Food Science and Preservation
• /
• v.24 no.2
• /
• pp.206-214
• /
• 2017

The objective of this study is to investigate the quality characteristics of Yanggaeng by using the functional properties of Glechoma hederacea (GH). Sample was dried at $50^{\circ}C$ dry oven. The results of the study were as follows : The Phenolic compounds of GH was $12.99{\pm}0.3mg/g$ in water extract (GHWE), $3.14{\pm}0.07mg/g$ in 70% ethanol extract (GHEE). The antioxidant activity of GH was determined in various phenolic concentrations at $50-200{\mu}g/mL$. DPPH activities of GHWE and GHEE were 77.16-78.24% and 73.04-77.00%, respectively. The ABTS were 84.35-99.75% and 83.74-99.55%. The anti-oxidant protection factor (PF) were 1.54-1.62 PF and 1.62-2.09 PF and TBARS were 42.93-94.09% and 91.05-95.19%, respectively. Tyrosinase inhibitory activity of GHEE increased concentration dependently. Hyaluronidase inhibition activity of GHEE and GHWE, showing that there were increasing pattern depending on the increases in the phenolics concentration of GH. In texture, Hardness and springiness were significantly different in the control and 2% groups, but cohesiveness and chewiness did not show any significant difference. In color, L value decreased in proportion to concentration, and a and b values did not change. Sensory characteristics showed that the 1% group had the highest score and the 2% group had the lowest score. Thus, when the GHP Yanggaeng was prepared, in consideration of its sensory characteristics, and at appropriate concentration on below 1%.

• Horticultural Science & Technology
• /
• v.31 no.5
• /
• pp.531-537
• /
• 2013

The average annual and winter ambient air temperatures in Korea have risen by 0.7 and $1.4^{\circ}C$, respectively, during the last 30 years. Radish (Raphanus sativus), one of the most important cool season crops, may well be used as a model to study the influence of climatic change on plant growth, because it is more adversely affected by elevated temperatures than warm season crops. This study examined the influence of transplanting time, nitrogen fertilizer level, and climate parameters, including air temperature and growing degree days (GDD), on the performance of a radish cultivar 'Mansahyungtong' to estimate crop growth during the spring growing season. The radish seeds were sown from April 24 to May 22, 2012, at internals of 14 days and cultivated with 3 levels of nitrogen fertilization. The data from plants sown on April 24 and May 8, 2012 were used for the prediction of plant growth as affected by planting date and nitrogen fertilization for spring production. In our study, plant fresh weight was higher when the radish seeds were sown on $24^{th}$ of April than on $8^{th}$ and $22^{nd}$ of May. The growth model was described as a logarithmic function using GDD according to the nitrogen fertilization levels: for 0.5N, root dry matter = 84.66/(1+exp (-(GDD - 790.7)/122.3)) ($r^2$ = 0.92), for 1.0N, root dry matter = 100.6/(1 + exp (-(GDD - 824.8)/112.8)) ($r^2$ = 0.92), and for 2.0N, root dry matter = 117.7/(1+exp (-(GDD - 877.7)/148.5)) ($r^2$ = 0.94). Although the model slightly tended to overestimate the dry mass per plant, the estimated and observed root dry matter and top dry matter data showed a reasonable good fit with 1.12 ($R^2$ = 0.979) and 1.05 ($R^2$ = 0.991), respectively. Results of this study suggest that the GDD values can be used as a good indicator in predicting the root growth of radish.

• The Korean Journal of Nuclear Medicine Technology
• /
• v.22 no.2
• /
• pp.88-91
• /
• 2018

Purpose The purpose of this study is to investigate the simultaneous dual isotope (SDI) myocardial perfusion scan that can be performed in a short time using a semiconductor gamma camera. Materials and Methods Of the 86 patients who underwent Rest/Stress $^{99m}TC$-sestaMIBI 1-day myocardial perfusion scan and Rest $^{99m}TC$-sestaMIBI/Stress $^{201}Tl$ simultaneous dual isotope myocardial perfusion scan using a heart-only gamma camera, the test results were the same, 36 patients who did not show any change in the clinical outcome. Quantitative values were statistically analyzed using a QPS program to confirm the correlation between the images of the two examinations. Results Rest/Stress $^{99m}TC$-sestaMIBI simultaneous dual myocardial perfusion scans and $^{99m}TC$-sestaMIBI/Stress $^{201}Tl$ double-isotope myocardial perfusion scans were analyzed for Summed score. The $R^2$ value of the Rest summed score (RSS) was 0.91 and the $R^2$ value of the stress summed score (SSS) was 0.71. Conclusion The $^{99m}TC$-sestaMIBI/Stress $^{201}Tl$ simultaneous dual isotope scan confirmed its correlation with the previous day's test. The $^{99m}TC$-sestaMIBI/Stress $^{201}Tl$ simultaneous dual isotope scan can be completed in approximately 30minutes. It maybe clinically useful for patients who need short examination time such as emergency patients or elderly patients.