• 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 Korean Society of Environmental Engineers
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• v.32 no.10
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• pp.942-948
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• 2010

To predict the potential reduction of $CH_4$ by recovering several types of wastes as of reusable energy sources like RDF, the $CH_4$ emission for each type of waste from Landfill Site 3 of SUDOKWON Landfill was estimated for the period of 2017 to 2024. Without any recovering effort on types of wastes being disposed of at the Landfill, there are producing a total of $526{\times}10^6\;Nm^3$ of $CH_4$; municipal waste of $337{\times}10^6\;Nm^3$, construction waste of $178{\times}10^6\;Nm^3$, and facility waste of $11{\times}10^6\;Nm^3$. It composed of 41.5% to that observed from 2002 to 2009. With properly retrieved by MT(Mechanical Treatment), it released a total of $158{\times}10^6\;Nm^3$ $CH_4$; $127{\times}10^6\;Nm^3$, $28{\times}10^6\;Nm^3$, and $4{\times}10^6\;Nm^3$, respectively. Additionally, when biologically degradable residues can be fully treated by MBT (Mechanical & Biological Treatment) system, the total amount of $CH_4$ emitted from the site will be lowered down as low as $115{\times}10^6\;Nm^3$, which is comparably lower showing only 21.8% to that for without any energy recovery practice. Futhermore, it is far less showing 9.1% to that obtained from 2002 to 2009. It can be decided that predictable amount of $CH_4$ emission reduced could be successfully accomplished and enhanced through ways of energy recovery efforts such as further scale adjustment of LFG treatment capacity in association with currently implemented practices in the landfill site.

• The Journal of Korean Academy of Prosthodontics
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• v.40 no.1
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• pp.1-17
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• 2002

The purpose of this study is to examine the possibility of thermal injury to bone tissues during an implant site preparation under the same condition as a typical clinical practice of $Br{\aa}nemark$ implant system. All the burs for $Br{\aa}nemark$ implant system were studied except the round bur The experiments involved 880 drilling cases : 50 cases for each of the 5 steps of NP, 5 steps of RP, and 7 steps of WP, all including srew tap, and 30 cases of 2mm twist drill. For precision drilling, a precision handpiece restraining system was developed (Eungyong Machinery Co., Korea). The system kept the drill parallel to the drilling path and allowed horizontal adjustment of the drill with as little as $1{\mu}m$ increment. The thermocouple insertion hole. that is 0.9mm in diameter and 8mm in depth, was prepared 0.2mm away from the tapping bur the last drilling step. The temperatures due to countersink, pilot drill, and other drills were measured at the surface of the bone, at the depths of 4mm and 8mm respectively. Countersink drilling temperature was measured by attaching the tip of a thermocouple at the rim of the countersink. To assure temperature measurement at the desired depths, 'bent-thermocouples' with their tips of 4 and 8mm bent at $120^{\circ}$ were used. The profiles of temperature variation were recorded continuously at one second interval using a thermometer with memory function (Fluke Co. U.S.A.) and 0.7mm thermocouples (Omega Co., U.S.A.). To simulate typical clinical conditions, 35mm square samples of bovine scapular bone were utilized. The samples were approximately 20mm thick with the cortical thickness on the drilling side ranging from 1 to 2mm. A sample was placed in a container of saline solution so that its lower half is submerged into the solution and the upper half exposed to the room air, which averaged $24.9^{\circ}C$. The temperature of the saline solution was maintained at $36.5^{\circ}C$ using an electric heater (J. O Tech Co., Korea). This experimental condition was similar to that of a patient s opened mouth. The study revealed that a 2mm twist drill required greatest attention. As a guide drill, a twist drill is required to bore through a 'virgin bone,' rather than merely enlarging an already drilled hole as is the case with other drills. This typically generates greater amount of heat. Furthermore, one tends to apply a greater pressure to overcome drilling difficulty, thus producing even greater amount heat. 150 experiments were conducted for 2mm twist drill. For 140 cases, drill pressure of 750g was sufficient, and 10 cases required additional 500 or 100g of drilling pressure. In case of the former. 3 of the 140 cases produced the temperature greater than $47^{\circ}C$, the threshold temperature of degeneration of bone tissue (1983. Eriksson et al.) which is also the reference temperature in this study. In each of the 10 cases requiring extra pressure, the temperature exceeded the reference temperature. More significantly, a surge of heat was observed in each of these cases This observations led to addtional 20 drilling experiments on dense bones. For 10 of these cases, the pressure of 1,250g was applied. For the other 10, 1.750g were applied. In each of these cases, it was also observed that the temperature rose abruptly far above the thresh old temperature of $47^{\circ}C$, sometimes even to 70 or $80^{\circ}C$. It was also observed that the increased drilling pressure influenced the shortening of drilling time more than the rise of drilling temperature. This suggests the desirability of clinically reconsidering application of extra pressures to prevent possible injury to bone tissues. An analysis of these two extra pressure groups of 1,250g and 1,750g revealed that the t-statistics for reduced amount of drilling time due to extra pressure and increased peak temperature due to the same were 10.80 and 2.08 respectively suggesting that drilling time was more influenced than temperature. All the subsequent drillings after the drilling with a 2mm twist drill did not produce excessive heat, i.e. the heat generation is at the same or below the body temperature level. Some of screw tap, pilot, and countersink showed negative correlation coefficients between the generated heat and the drilling time. indicating the more the drilling time, the lower the temperature. The study also revealed that the drilling time was increased as a function of frequency of the use of the drill. Under the drilling pressure of 750g, it was revealed that the drilling time for an old twist drill that has already drilled 40 times was 4.5 times longer than a new drill The measurement was taken for the first 10 drillings of a new drill and 10 drillings of an old drill that has already been used for 40 drillings. 'Test Statistics' of small samples t-test was 3.49, confirming that the used twist drills require longer drilling time than new ones. On the other hand, it was revealed that there was no significant difference in drilling temperature between the new drill and the old twist drill. Finally, the following conclusions were reached from this study : 1 Used drilling bur causes almost no change in drilling temperature but increase in drilling time through 50 drillings under the manufacturer-recommended cooling conditions and the drilling pressure of 750g. 2. The heat that is generated through drilling mattered only in the case of 2mm twist drills, the first drill to be used in bone drilling process for all the other drills there is no significant problem. 3. If the drilling pressure is increased when a 2mm twist drill reaches a dense bone, the temperature rises abruptly even under the manufacturer-recommended cooling conditions. 4. Drilling heat was the highest at the final moment of the drilling process.

• The Journal of Korean Society for Radiation Therapy
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• v.12 no.1
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• pp.91-104
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• 2000

Recently linear accelerator in radiation therapy in asymmetric field has been easily used since the improvement and capability of asymmetrical field adjustment attached to the machine. It has been thought there have been some significant errors in dose calculation when asymmetrical radiation fields have been utilized in practice of radiation treatments if the fundamental data for dose calculation have been measured in symmetrical standard fields. This study investigated how much the measured data of dose distributions and their isodose curves are different between in asymmetrical and symmetrical standard fields, and how much there difference affect the error in dose calculation in conventional method measured in symmetrical standard field. The distributions of radiation dose were measured by photon diode detector in the water phantom (RFA-300P, Scanditronix, Sweden) as tissue equivalent material on utilization of 6 MV linear accelerator with source surface distance (SSD) 1000 mm. The photon diode detector has the velocity of 1 mm per second from water surface to 250 mm depth in the field size of $40mm{\times}40mm\;to\;250mm{\times}250mm\;symmetric\;field\;and\;40mm{\times}20mm\;to\;250mm{\times}125mm$ asymmetrical fields. The measurements of percent depth dose (PDD) and subsequent plotting of their isodose curves were performed from water surface to 250mm dmm from Y-center axis in $100mm{\times}50mm$ field in order to absence the variability of depth dose according to increasing field sizes and their affects to plotted isodose curves. The difference of PDD between symmetric and asymmetric field was maximum $4.1\%\;decrease\;in\;40mm{\times}20mm\;field,\;maximum\;6.6\%\;decrease\;in\;100mm{\times}50mm\;and\;maximum\;10.2\%\;decrease\;200mm{\times}100mm$, the larger decrease difference of PDD as the greater field size and as greater the depth, The difference of PDD between asymmetrical field and equivalent square field showed maximum $2.4\%\;decrease\;in\;60mm{\times}30mm\;field,\;maximum\;4.8\%\;decrease\;in\;150mm{\times}75mm\;and\;maximum\;6.1\%\;decrease\;in\;250mm{\times}125mm$, and the larger decreased differenced PDD as the greater field size and as greater the depth, these differences of PDD were out of $5\%$ of dose calculation as defined by international Commission on radiation unit and Measurements(ICRU). In the dose distribution of asymmetrical field (half beam) the plotted isodose curves were observed to have deviations by decreased PDD as greater as the blocking of the beam moved closer to the central axis, and as the asymmetrical field increased by moving the block 10 mm keeping away from the central axis, the PDD increased and plotted isodose curves were gradually more flattened, due to reduced amount of the primary beam and the fraction of low energy soft radiations by passing thougepth in asymmetrical field by moving independent jaw each 10 h beam flattening filter. As asymmetrical radiation field as half beam radiation technique is used, the radiation dosimetry calculated in utilizing the fundamental data which measured in standard symmetrical field should be converted on bases of nearly measured data in asymmetrical field, measured beam data flies of various asymmetrical field in various energy and be necessary in each institution.

• The Korean Journal of Nuclear Medicine Technology
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• v.15 no.2
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• pp.111-115
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• 2011

Purpose: In vitro uses dose response curve with 6 to 7 standard concentrations in every examination to analyze examination results and this use of dose response curve comprises a large portion of the consumption of medicine material. At this present, some ones of in-hospital examination items have shown mostly low result of distribution in the analyzed features and these examinations have been judged that it would be unnecessary to use the last standard concentration. Hence, this study selects those examination items showing low result of distribution and reviews the cases contributed to less consumption of medicine material and revenue growth of hospital by reduction of medicine material used in the place of the last standard concentration. Materials and Methods: The study was made targeting 11 examination items out of total 43 items of the in-hospital examination and since these examination items were mostly low in the features as the examination results of patients or the examination results were distributed to show lower concentration than the previous last standard concentration, it carried out the examination without using the last standard concentration, which could generate the effect to reduce medicine material (examination tube) used in the last standard concentration as many as the number of examination carried out. For this, it examined the number of medicine material reduction by month during the period from July, 2009 to February, 2011 and estimated the reduction amount of medicine material calculated the number of reduction by the unit cost of medicine material as well as the profit generated by the reduced medicine material to use for the medicine material of patient examination. Results: The total number of medicine material reduced during the period from July, 2009 to February, 2011 was 3,131 pieces, which had the effect to reduce the medicine material equivalent to about 31 kits of reagent. To calculate this by the unit cost of the medicine material, it analyzed to reduce about 6.4 million won of medicine material cost. Also the reduced medicine materials were used for medicine materials of patient examination and this was analyzed to generate about 13.75 million won of profit based on the ABC cost accounting. Conclusion: It showed no problem in the analysis of examination result even without using the last standard concentration regarding those examination items with low distribution of the patient examination result. For these examination items, it was able to reduce medicine material used for the last standard as many as the number of examination carried out. Also, the adjustment of concentration range was found to have no problem in the reliability of examination result. Therefore, this case will be applicable in those occasions of when the analysis of patient examination result is mostly distributed at the lower level or when an examination with the distribution of patient results in the range of lower concentration than the previous last standard concentration is carried out and this is considered to increase the efficiency in the use of medicine material in vitro as well as contribute to the profit of hospitals.

• Korean Journal of Agricultural Science
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• v.8 no.2
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• pp.238-243
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• 1981

This experiment was carried out to study the availability of Korean peat as a main carrier material of rhizobial inoculant, using the alfalfa strain Rhizobium meliloti M 14 which was isolated in the previous report. Modification of powdered peat with calcium carbonate and other materials was studied; inoculation of the peat with culture broth, maturation of the mixture under different conditions, and survival of the strain in the peat culture was examined. The results obtained were as follows. 1. Peat produced in Pyongtak was highly acidic, pH 3.8, and addition of calcium carbonate by 14% was required for pH adjustment to 6.4. However the amount of calcium carbonate could be reduced by 4 to 8% when carbon or charcoal was mixed with the peat. 2. Viable number of the strain reached to $7-9{\times}10^9cells/g$ after 3 days, when inoculated with the culture broth of early stationary growth phase and matured in unsteriled peat of open trays; and the number in steriled peat was $1.1-6.2{\times}10^{10}cells/g$ after 5 days, when matured in closed bottles. 3. Survival of the strain was affected markedly by storage temperature, and positive effect of D-sorbitol on the viability was recognized at elevated temperatures, when added as an additional carbon source and moistening agent. Glycerol, sorbitol, or sodium lactate was utilized by the strain as a sole source of carbon, and the decimal reduction time of viable number in the peat culture was was found to be 8 to 9 weeks at $25^{\circ}C$ when these agents were added by 0.5%.

• Proceedings of the Korean DIstribution Association Conference
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• 2003.02a
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• pp.123-166
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• 2003

Marketing channel is recognized as one of the society systems which have the character of functional organization. These organizations are related to each other for specialized and cooperative work. Channel members in distribution channel are striving to accomplish exchange through reciprocal action. Thus channel members exercise their power to take better position in exchange. There will be struggling between members about satisfaction and conflict during this power exercise. Now a days, buyers use more harsh power as large retail firms are increasing. This phenomenon is occurring in the distribution channel. However, there will be different phenomenon in case of agricultural products. Not like industrial product suppliers, agricultural product suppliers have various supply channels and many agricultural products are seasonal. It has also unstable amount supplies. There should be differentiated marketing in agricultural products. Relatively weaker powered suppliers have to strengthen comparative factors and also have to be technically specialized through assessed experience in order to establish strong product sales chain. Making a brand of agricultural product would be also a good idea to increase the product comparability. Channel members need to be recognized their specialized functions in order to make balanced distribution channel. There have to be conversion of concept of relation between suppliers and buyers from subordinate relationship to cooperative relationship.

• Journal of the Korean Society of Food Science and Nutrition
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• v.33 no.1
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• pp.101-106
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• 2004

This study was conducted to examine the effect of bluefin tuna bone on the bone metabolism of the rats. Weaned 6-week old male rats were fed low-calcium diets for 2 weeks after the adjustment period. Rats were divided into 6 groups and were fed experimental diets for six weeks. Experimental groups were \circled1 Normal calcium: CC (0.5% CaCO$_3$; control) \circled2 TB (bluefin tuna bone powder) \circled3 CT (citrated bluefin tuna bone powder) \circled4 BB (bovine bone powder) \circled5 CL (calcium lactate) \circled6 Low calcium LC (0.15% CaCO$_3$). Low-calcium diet group (LC) showed the lowest calcium retention. There was no differences in calcium excretion in stool and calcium absorption among various calcium sources. Serum calcitonin levels were high in TB, CT and BB group compared to those in CC, CL LC group. Parathyroid hormone and osteocalcin levels showed no differences among experimental groups. Deoxypyridinoline (DPD) levels were significantly higher in LC group than in other groups. Wet weight of the femur were significantly high in TB and CT group, and dry weight of femur showed no differences among normal calcium groups. Bone density of femur in LC group was significantly lower than those of normal calcium feeding group, and TB group showed highest bone density among experimental groups. There was no differences in bone metabolism among various calcium sources. Therefore, it is pointed out that the amount of calcium intake is very important because there was significant differences between normal calcium diet and low calcium diet. According to the results of femur weight, ash, calcium and bone density, it is suggested that bluefin tuna bone have alternative effects to bovine bone powder on the maintenance of bone health.

• Journal of Life Science
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• v.25 no.11
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• pp.1280-1289
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• 2015

Fish-meat gel is being produced mostly relying on surimi and raw materials imported from Southeast Asia and North America and present in small amount in local markets. In this study, common farmed local fishes were examined as stable and reliable sources of surimi for fish-meat gel production. For testing, five main farmed-fish of Korea, namely; Bastard halibut (Paralichthys olivaceus), Red sea bream (Pagrus major), Korean rockfish (Sebastes schlegeli), Common mulle (Mugil cephalus), and Finespotted flounder (Pleuronichthys cornutus) were used following a traditional washing process. The quality of the surimi was determined by the values of water content, whiteness index, gel strength and impurity. Accordingly, fish-meat gel and surimi quality experiments were carried out by measuring compressive and texture properties, expressible moisture content, Hunter color scale values and SDS-page protein patterns. Also gel characteristics were compared with that of FA and RA grade surimi (Alaska Pollock). Fish-meat gels were prepared by salt mincing the farmed-fish surimi with NaCl (2% w/w) and moisture adjustment to 84% by ice water adding. Prepared fish-meat paste was filled into 20-25 cm long polyvinylidene chloride casings and heated at 90℃ for 20 min. The whiteness values of fish-meat gels produced from surimi were increased by using farmed-fish and became comparable to that of FA Alaska Pollock gel. Among all tested farmed-fish, P. olivaceus and P. major exhibited better properties than RA Alaska Pollock and similar properties to FA Alaska Pollock. Therefore, current data suggests that fish farming can be an efficient and sustainable fish-meat source for fish-meat gel production in Korea.

• Journal of Nutrition and Health
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• v.52 no.4
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• pp.369-382
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• 2019

Purpose: We evaluate the influence of the types of coffee beverage on obesity and abdominal obesity in Korean adults who were aged 19 years or over by using the 2013 ~ 2016 Korea National Health and Nutrition Examination Survey (KNHANES). Methods: Specific questions were asked about frequency of coffee intake, the type of coffee beverage, the addition of milk and/or sugar to coffee by using the food frequency questionnaire of the 2013 ~ 2016 KNHANES. Results: We found that coffee intake increased the prevalence of obesity and abdominal obesity. After multivariable adjustment, coffee consumption increased the risk of obesity by 1.30 (95% CI: 1.08 ~ 1.57) in the group that drank coffee twice a day, and 1.33 (95% CI: 1.11 ~ 1.60) in the people who drank coffee ${\geq}3$ times a day as compared to that of the non-coffee intake group. The risk of abdominal obesity increased to 1.27 (95% CI: 1.02 ~ 1.57) in the < 1 time/day coffee drinking group, 1.34 (95% CI: 1.08 ~ 1.66) in the 1 time/day coffee drinking group, 1.35 (95% CI: 1.09 ~ 1.67) in the 2 times/day coffee drinking group, and 1.40 (95% CI: 1.14 ~ 1.72) in the ${\geq}3$ times/day coffee drinking group as compared to that of the non-coffee drinking group. The influence of black coffee intake was different according to gender: males showed a high prevalence of abdominal obesity and females showed a high prevalence of obesity. Mixed coffee consumption increased the risk of obesity and abdominal obesity by more than 34% in men who consumed coffee more than 3 times a day and in women who consumed coffee more than 2 times per day. Conclusions: We found that coffee intake, regardless of the type of coffee, increased the prevalence of obesity and abdominal obesity. It is necessary to refrain from drinking coffee to prevent obesity.