• 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.

• Management & Information Systems Review
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• v.33 no.3
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• pp.129-154
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• 2014

We are making products and services that we didn't easily think or even imagine when young and living using them. Consumer needs become more diversified, markets and technologies are being constantly changed, and corporate global competitiveness is getting intensified. Now, companies that don't change nor create new values cannot survive. The cycle of new products is faster, and therefore corporations should improve previous products continuously or create new values according to such a trend. This era requires 'creativity' for companies to overcome uncertainty and survive. Corporate creativity is not easily activated as financial and physical compensation unlike the work ability or performance. When there is an environment that people with various abilities, experiences and backgrounds can express their opinions freely, it becomes possible. Despite the importance, the studies have focused on creativity education so far instead of the viewpoint of corporate business administration. In addition, most studies have dealt with job characteristics and employees' personality factors rather than the process that is connected to actual performance. In other words, the studies on environmental factors that can lead motivation as situational characteristics of the employee's company in a current non-monetary and non-physical way are very insufficient. Therefore, this study aims to comprehensively examine the process of creating creative performance in the environment inside the company that the employee could approach most closely from the corporate deinstitutional perspective. As the major variables, job characteristics and supervisor's ethical leadership were selected, and the process that is connected to the creative performance was explained by means of motivation necessary to understand creativity of the organization and creative process engagement(CPE). The summary of the verification results is following. First, job characteristics and supervisor's attitude(ethical leadership) had positive effects on intrinsic motivation and creativity process engagement. Second, intrinsic motivation and creativity process engagement had positive effects on creative performance. Third, intrinsic motivation and creativity process engagement had mediated the relationship between job characteristics, supervisor's attitude and intrinsic motivation, creativity process engagement

• Journal of the East Asian Society of Dietary Life
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• v.24 no.1
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• pp.101-108
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• 2014

This study was conducted in order to compare the biological activities of water extracts and sugar immersion extracts of green pepper (Capsicum annuum L.), purslane (Portulaca oleracea L.) and shiitake (Lentinula edodes (Berk.) Pegler) by measuring total polyphenol and flavonoid contents, antioxidant activities and inhibitory effects on ${\alpha}$-amylase and ${\alpha}$-glucosidase. The contents of total polyphenols and flavonoids were higher in water extracts than in sugar immersion extracts. The anti-oxidative activities of water and sugar immersion extracts were measured using the 1,1-diphenyl-2-picrylhydrazyl (DPPH) and 2,2'-azino-bis(3-ethylbenzothiazoline-6-sulfonic acid) diammonium salt (ABTS) radical scavenging activity assay and reducing power assay. All extracts scavenged radicals in a concentration-dependent manner, and water extracts showed stronger radical scavenging activity and reducing power than sugar immersion extract. However, they all exhibited lower activities than ascorbic acid. Compared to the anti-diabetic drug acarbose, which was used as a positive control, the two types of extracts exhibited low ${\alpha}$-glucosidase inhibitory activities, although the activity of sugar immersion extracts were 2-fold higher than that of water extracts. ${\alpha}$-Amylase inhibitory action was not observed for any of the extracts. Finally, by cytotoxicity test, we confirmed that sugar immersion extracts were safer than water extracts. These results indicate that water extracts and sugar immersion extracts of green pepper, purslane and shiitake have different advantages in terms of their antioxidant and anti-diabetic effects, respectively.

• Journal of the East Asian Society of Dietary Life
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• v.25 no.1
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• pp.183-192
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• 2015

This study aimed to produce fermented extracts with sugar made from lotus root (LR) and Platycodon grandiflorum (PG), using lactic acid fermentation, and confirmed their physiological and anti-oxidative activities as basic data for manufacturing functional drinks through sensory tests. For the final sugar concentrations, PG showed $48.1^{\circ}brix$ and LR showed $52.0^{\circ}brix$. Sugar concentrations during lactic acid fermentation following dilution of sugar to $12^{\circ}brix$, ranged from $11.5{\sim}12.1^{\circ}brix$ for PG and $11.9{\sim}12.4^{\circ}C$ for LR. During lactic acid fermentation, lactic acid bacteria numbers tended to decrease in both fermented LR and PG extracts with sugar as the fermentation period increased. For DPPH radical scavenging ability, LR was three times higher in control without lactic acid fermentation while PG showed significant increases in L. acidophilus (77%), L. brevis (90%), and L. delbrueckii (177%) during lactic acid fermentation. For total polyphenol content, LR showed a higher concentration than PG, and except for fermented L. delbrueckii extract showing similarity with the control, contents of fermented extracts decreased. In the case of PG, CUPRAC, increased significantly in L. brevis, whereas FRAP, increased significantly in L. delbrueckii with lactic acid fermentation. For reducing power, except for fermentation with L. brevis, all PG showed lower reducing power activities. In the sensory test of fermented LR and PG extracts with sugar, both fermented extracts showed better results with L. brevis or L. delbrueckii than control or those with L. acidophilus in every item. Based on these results, it is highly possible to develop fermented extract drinks with sugar using LR or PG. In particular, lactic acid bacteria such as L. delbrueckii and L. brevis showed generally higher activities with potential as a functional drink.

• Korean Journal of Environment and Ecology
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• v.29 no.5
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• pp.703-709
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• 2015

A breeding pair of the Black-faced Spoonbill Platalea minor was firstly recorded on Chilsando Islands, Younggwang, Jeollanamdo Province in 1991. Since the mid 2000s, breeding population on the breeding sites has gradually increased. This study was conducted to identify breeding status and nest site characteristics of the species from May to August, 2013 on Chilsando Islands. We recorded number of nests, length and width of the nest base, slope around the nests, nest materials, distances from the nearest nest, presence of nest cover and nesting area. In 2013 breeding season, 25 of 49 nests produced at least one successful fledging. A total of 55 youngs were successfully fledged and number of fledging per nest was 2.20 individuals. Nesting area was $77.8m^2$ and $93.4m^2$ for Sansando and Yuksando Islet, respectively. Soil and soil mixed with tree root were preferred for substrate of nest base over rock and Brassica napus was dominantly selected as nest materials by Black-faced Spoonbills. Nest characteristics of 22 nests in Sasando and Yuksando Islet varied $49.59{\pm}6.53cm$(mean${\pm}$SD) for length of nest base, $41.00{\pm}5.82cm$ for width of nest base, $20.85{\pm}9.96^{\circ}$ for slope above the nest, $34.09{\pm}17.75^{\circ}$ for slope below the nest and $130.82{\pm}84.17cm$ for distances from the nearest nest. Fifteen pairs (68.2%) occupied where nest cover existed. Nest cover were located in front of the nest for 5 pairs, back of the nest for 9 pairs and both front and back of the nest for 1 pair.

• Korean Journal of Environment and Ecology
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• v.28 no.2
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• pp.182-196
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• 2014

In this study, for the forest vegetation classification and the quantitative analysis of the Picea jezoensis and Abies hollophylla stand, the type classification of the vegetation structure was performed with Z-M phytosociological method, and as a result, it was classified into the Picea jenoensis community and the Abies holophylla community in the community unity. The Picea jezoensis community was subdivided into the Rosa koreana group and the Acer ukurunduense group in the group unity and the Abies holophylla community was subdivided into the Acer mandshuricum group and the Lindera obtusiloba group. In the results of estimating the importance value based on the classified vegetation unity, it was deemed that the dominance of the Picea jezoensis would be continued for a while as the importance value from the tree layers of vegetation unity 1 and 2 represented relatively high with 30.73% and 20.25%. In addition, in the results of analyzing the species diversity to estimate the maturity of the community, the species diversity index of the vegetation unity 4 was the lowest with 0.6976 and that of vegetation unity 2 was the highest with 1.1256. As in the similarity between the communities, the vegetation unit 1 and 4 and the vegetation unit 2 and 4 represented low with 0.2880 and 0.3626, respectively, and the similarity between the vegetation unit 1 and 2 and between 2 and 4 represented 0.5411 and 0.5041, respectively, it was deemed that they were the communities that the difference in the composition species between the communities was not big. In the results of analyzing the Chi-square matrix and the catalog of constellations for the interspecific, they were divided mainly into two types, and type 1 plant species were mostly differential species and the characteristic species, which appeared in the Picea jezoensis community classified phytosociologically, and type II plant species were mostly the species appearing in the Abies holophylla community growing in the relatively damp places. Such results is deemed that the positive (+) correlation is recognized among the species, of which growing environments are similar, and the negative (-) correlation .represents among the species, of which preferential environments are different.

• Korean Journal of Plant Resources
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• v.31 no.5
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• pp.498-514
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• 2018

A statistical analysis for 3651 genetic resources collected from China (1,542), Japan (1,409), Korea (413), and India (287) was conducted using normal distribution, variability index value (VIV), analysis of variation (ANOVA) and Ducan's multiple range test (DMRT) based on a data obtained from NIRS analysis. In normal distribution, the average protein content was 8.0%, whereas waxy type amylose and common rice amylose were found to be 8.7% and 22.7%, respectively. The protein contents ranged from 5.4 to 10.6% at the level of 95%. The waxy amylose and common rice amylose ranged from 5.9 to 11.5%, and from 16.9 to 28.5% at 95% confidence level, respectively. The VIV was 0.59 for protein, 0.64 for low amylose, and 0.81 for high amylose contents. The average amylose contents were 18.85% in Japanese, 19.99% in Korean, 20.27% in Chinese, and 25.46% in Indian resources, while the average protein contents were found to be 7.23% in Korean, 7.73% in Japanese, 8.01% in Chinese, and 8.17% in Indian resources. The ANOVA of amylose and protein content showed significant differences at the level of 0.01. The F-test for amylose content was 158.34, and for protein content 53.95 compared to critical value 3.78. The DMRT of amylose and protein content showed significant difference (p<0.01) between resources of different countries. Japanese resources had the lowest level of amylose contents, whereas, the lowest level of protein content was found in Korean resources compared to other origins. Indian resources showed the highest level of amylose and protein contents. It is recommended these results should be helpful to future breeding experiments.

• Journal of Korean Society of Archives and Records Management
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• v.1 no.1
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• pp.95-129
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• 2001

The treatise is a follow-up thesis of "The Archival Management : destination of its education" published by The Research Institute for Korean Archives and Records in June 17, 2000, and it was written to secure its original temper of the "Archival Management" which has established at first as the domestic collegiate educational course. Presently, we are mixed up for interpretation of terminology by facing unfamiliar words: such as, Archives, Documents, Manuscripts, Records / Archival Management, Archival Preservation / Archivist, Archival Conservator, Manuscripts Curator and Record Manager. Also, tile treatise has confirmed scholars' various opinion about its education and curriculum not only domestic but overseas scholars, and examined realities and course of studies of 4 overseas countries, and also have purpose to pursue domestic universities' actual condition of curriculum and its reform measure. And since dispositon of Archivist and the professional organization of the Archivist was based on the Laws, therefore, establishment of an educational institution for Archival Management from now on will be expanded more and need to be accelerated. Accordingly, the universities that already established or to be established from now on, shall be needed educational quality and its contents to be ascended. Its concrete plan is as follows : (1) Now, disarranged archive and record words, and to make publish 'Glossary of Archives & Records' as soon as possible. (2) Remind the substance of the Record and Archival Management and its sphere again and need to be considered alteration of the studies' name. (3) There needs to establish the role and establishment of conception of Archivists. (4) Refer to the theory and practical educational method of overseas professional Archivist Scholars, but to be needed to develop the curriculum which is accorded with am tradition and way of thinking. (5) Confer for development of teaching materials and educational method jointly through 'Academic Society', and there needs reorganize the subject which is fit for each university's characteristics. (6) Recently, "Cultural Resources Studies" for research specialization which has established in Graduate School of Tokyo University was very useful to us. We also need to be considered such establishment of process.

• Food Science and Preservation
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• v.13 no.2
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• pp.144-153
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• 2006

The effects on deacidification of citrus fruits produced at early harvesting season for juice products were examined by heating treatment of raw fruits and electrodialysis of juice. Weight and total acidities were decreased by heating treatment for 40 hr at $25^{\circ}C,\;30^{\circ}C,\;35^{\circ}C\;and\;40^{\circ}C$, but $^{\circ}Brix$ and pH increased Sugar to acid ratio also increased. Total acidities were decreased from 1.25 (Oct30, 2004), 1.24 (Nov.5, 2004), 0.99 (Nov.13, 2004) and 0.98% (Nov.19, 2004) to 0.48 (Oct30, 2004), 0.51 (Nov.05, 2004), 0.37 (Nov.13, 2004) and 0.42% (Nov.19, 2004) by electrodialysis for 100 min respectively, and $^{\circ}Brix$ also slightly decreased, but solid to acid ratio was increased as a result. However pH and color remained almost unchanged by electodialysis. Also, free sugar contents of citrus juice little were changed, but organic acid content were decreased fairly. Narirutin and hesperidin content among flavonoids were slightly decreased by electrodialysis, but they were not significantly different. $K^+,\;PO_4^{2-},\;SO_4^{2-}\;and\;Cl^-$ content were decreased by electrodialysis, and $K^+$ contents decreased by more than 80% However, $Na^+$ consent was increased by about 2 times. Total polyphenol contents and electron donating abilities were decreased a little by electrodialysis but nitrite scavenging abilities were little changed. By acceptability test citrus juice prepared by electrodialysis for 100 min was superior to original citrus juice.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.35 no.1
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• pp.34-43
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• 1990

Six commerical rice varieties were cultivated and harvested at different locations in 1987 and 1988 to clarify the degree of locational variations. of several characteristics related to rice grain quality using the rice samples harvested from 8 to 20 locations for a variety each year. Locational variations of percent brown rice, percent milled rice, 1000-grain weight and amylose content were small, but whole grain rate, alkali digestibility, gel consistency, percent white-center and white-belly grain, degree of chalkiness and degree of translucency showed larger variations between locations. The degree of locational variation of sensory evaluation score for eating quality of cooked rice were varied from small to large along with rice variety used and year cultivated. Texture palatability index and stickiness of cooked rice among rheogram characteristics showed larger locational variations, but cohesiveness and springiness showed smaller variations between locations. Set back, break down and maximum viscosity showed larger locational variations among amylogram characteristics of rice flour. Special attention was given to a cultivated location, Anseong, because rice samples harvested at Anseong showed lower percent white-center and white-belly grain, and low set back and high break down in Chucheongbyeo, lower percent white-center and white-belly grain, higher texture palatability index and viscousness/hardness ratio, and low set back and high break down in Dongjinbyeo, higher texture palatability index, and low set back and high break down in Yongmunbyeo, lower percent white-center and white-belly grain in Sangpungbyeo, and low set back and high break down in Samkangbyeo. No other locations in this study produced rice samples showing wide acceptable quality-related characteristics except Anseong.