• Korean Business Review
• /
• v.17 no.2
• /
• pp.1-23
• /
• 2004

Since revision of Korean GAAP on the merge transaction in 1999, the few studies on the problems of the GAAP or on the inconsistency of GAAP and regarding tax regulations have been performed. The objective of this study is to understand the present state of the merge transactions, to find out the problems on the regarding GAAP and tax regulations, and to suggest the method to improve them. Among the 69 merge transactions of the listed and registered companies for the recent 3 years, 67 merge transactions are reported as the purchase transactions and 2 transactions as the pooling of interest. And 11 transactions occurred between parents and subsidiaries. I investigate the sufficiency of the foot disclosures on the merge transactions, I find out that the disclosure on the amortization of the negative goodwill are not sufficient, and several transactions are not recorded in conformity with GAAP. This paper indicates the problems on the GAAP as follows: the complicated and irrational method of amortization of the negative goodwill, the valuation of the stocks acquired before the merge, the inconsistent adjustments to purchase consideration contingent on future events, and the valuation of the merge between the parents and subsidiaries. And the problems on the tax regulations are as follows: tax deferment of the income from merge valuation, the ambiguous definitions of the fair value, and stock dividend of the income from merge valuation.

• Journal of Korean Academy of Nursing Administration
• /
• v.12 no.2
• /
• pp.233-246
• /
• 2006

Purpose: The purpose of this study was to examine whether a MBTI based self growth program had any effect on improving the ego identity, self efficacy, interpersonal relations ability and adjustment of nursing students. Method: The subjects in this study were 56 juniors who were majoring in nursing science at H and S college in Chungnam province. At each college, an experimental group and a control group were organized with 26 and 30 students respectively, and the data were gathered at H college from April 6 through May 14, 2004, and at S college from May 31 through July 3, 2004. A MBTI based self growth program was conducted 10 times for five weeks, twice a week and for 120 minutes each. And the ego identity, self efficacy, interpersonal relations ability and adjustment of the selected students were measured and compared to see if that program has any effect on above variables. For data handling, SAS 8.0 program was employed. Fisher's exact test and unpaired t-test were used to confirm whether or not the experimental and control groups were equivalent. Before the experiment, their ego identity, self efficacy, interpersonal relations ability and adjustment were tested by one-way ANOVA and Scheffe's multiple comparison in consideration of their general characteristics, and paired t-test and ANCOVA were utilized to see if that program brought any changes to their ego identity, self efficacy, interpersonal relations ability and adjustments. Result: The findings of the study were as follows; After the MBTI based self growth program was applied, the experimental groups made a significant progress in ego identity than the control groups. And the experimental groups underwent a significantly change in ego identity after the experiment, compared to the control groups. The experimental groups showed a significant improvement in self efficacy than the control group, and the experimental groups showed significant change in self efficacy than the control groups after the experiment. The experimental group showed a significant progress in interpersonal relations ability than the control group did, and the former groups underwent significant change in that regard than the control groups after the experiment. There was no difference in adjustment between the experimental and control groups. The experimental groups showed significant change in adjustment than the control groups after the experiment, but the difference was insignificant. After this program was implemented, the students underwent changes in self understanding, self accepting, understanding others and accepting others. They also had more confidence and more positive self images, and they were better able to tide over difficulties with others. Conclusion: The results of this study suggested that the MBTI based self growth program might serve to enhance the ego identity, self efficacy and interpersonal relations ability of the nursing students and brought inner changes to them. Therefore, the MBTI based self growth program was expected to make a great contribution to the character building of nurses.

• The korean journal of orthodontics
• /
• v.27 no.1
• /
• pp.119-127
• /
• 1997

The configuration of mandibular symphysis is likely to be dependent upon the genetic predeterminants and/or compensatory adjustments onto functional demands. The interrelation of morphological distinctives of symphysis in conjunction to the craniofacial skeleton had been scarcely anecdotal, therefore, the objective was to determine the correlation of morphological modifications between the mandibular symphysis and craniofacial complex. Lateral cephalometric headfilms of 212 subjects were employed for the conventional measurements. The proportion of chin height against chin depth length was referred as chin ratio, then, Low Symphysis (IS) and High Symphysis (HS) groups were turned out by means of the chin ratio. These samples yielded 35 in LS and 35 in HS groups. The data per capita were statistically analyzed and the following results were drawn ; 1. Overall characteristics of the craniofacial skeleton in HS group manifested hyperdivergence and LS group showed hypodivergence. 2. Gonial angle increased as chin ratio increased and was highly correlated to the chin ratio. 3. The chin ratio presented high correlation to the vertical face height, especially in terms of the chin height to anterior face height and the chin depth to posterior face height. 4. The morphological configuration of chin was hardly correlated with hyoid bone position.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
• /
• v.27 no.2
• /
• pp.203-211
• /
• 2009

With supply of the domestic digital camera, the relative importance of the digital camera is coming to be high gradually on aerial photogrammetry, the image of digital camera is more applied in image map or digital topographic map production. But, there are cases that do not have position information or attitude information of each photograph in digital camera results. Therefore, we wish to present additional method to get more accurate photograph control point result. In this study, One is called A method, which is the case of entering positioning information of principal point from topographic map as default values that are need to extract tie point automatically using by 56 pieces of photography that are photographed by DMC to the extent to 5 courses and 35 GCP points. The other is called B-method, which is the case of entering exterior orientation parameters that are processed by block adjustment for A-method using by 4 control points in method-1 as default values. We have analyzed about results per control points arrangement for two cases using MATCH-AT that is photograph control point measurement S/W of Germany INPHO company. As a result of analysis, accuracy of B-method was better than that of A-method, and we could get more accurate results if block adjustments are executed including self calibration. Also, it is more effective in expense side that using self calibration for photograph survey in B-method because can reduce GCP numbers.

• Journal of the Korean GEO-environmental Society
• /
• v.7 no.2
• /
• pp.67-76
• /
• 2006

For a hydro power plant project, the headrace tunnel having a finished diameter of 3.3 m was constructed in volcanic rocks with well-developed vertical joint and high groundwater table. The intake facility was located 20.3km upstream of the powerhouse and headrace tunnel of 20km in length and penstock of 440m in height connected the intake and the powerhouse. The typical caldera lake, Lake Toba set the geology at the site the caving of the ground caused tension cracks in the vertical direction to be developed and initial stresses at the ground to be released. High groundwater table(the maximum head of 20bar) in the area of well-connected vertical joints delayed the progress of tunnel excavation severely due to the excessive inflow of groundwater. The excavation of tunnel was made using open-shield type TBM and mucking cars on the rail. High volume of water inflowraised the water level inside tunnel to 70cm, 17% of tunnel diameter (3.9m) and hindered the mucking of spoil under water. To improve the productivity, several adjustments such as modification of TBM and mucking cars and increase in the number of submersible pumps were made forthe excavation of severe water inflow zone. Since the ground condition encountered during excavation turned out to be much worse, it was decided to adopt PC segment lining instead of RC lining. Besides, depending on the conditions of the water inflow, rock mass condition and internal water pressure, one of the invert PC segment lining with in-situ RC lining, RC lining and steel lining was applied to meet the site specific condition. With the adoption of PC segment lining, modification of TBM and other improvement, the excavation of the tunnel under severe groundwater condition was successfully completed.

• Journal of the Korean association of regional geographers
• /
• v.6 no.2
• /
• pp.41-55
• /
• 2000

This study attempts to explore the relationships of Korean Immigrants with New Zealand agricultural environment, their choice of agricultural occupations and adjustments. New Zealand, based on agricultural products in its economy, was one of the richest countries during the 1950s and 1960s because of its dependency in market to United Kingdom Since 1971 when U.K joined the European Community, its economy was no more strong enough to support the living conditions in the 1950's and 1960's. Therefore, New Zealand Government initiated some programme to assist its farmers. Such supports resulted in severe financial problems of the country. Thus, reforms removing almost all support programmes has been proceeded after 1984. Though horticulture is still lower in New Zealand's exports of agricultural products, its growth has been remarkable. This was results due to the contribution of smallholdings, along with migration from city to urban fringe occurred during the 1970's and 1980's. In the 1900's it has been known that horticulture in the smallholding takes a hard works for old ages, who required further partitions their lands. Meanwhile, the rapid growth of Korean immigrants to New Zealand in the 1900's has been occurred, and this study shows one or two years periods in the search of job in case of Korean farmers. The most attractiveness in agriculture for them was that it provides simultaneously both jobs and housing. Korean farmers' land use succeeds previous owner's land use, and concentrates on green house agriculture cultivating mainly tomato and cucumber. The size of land is quite small and not comparable to New Zealand's average size, but a satisfactory levels are rather high and successful in evaluating themselves concerning current occupations, even though they have rarely experienced about agriculture before. Korean farmers attributes a high satisfaction to agricultural techniques learned from previous owners and a related support authority. The results of this study showed that Korean farmers has been absorbed into New Zealand economy rather than Korean economy. Finally, it has been pointed that the growth of Korean farmers and agriculture in New Zealand is the results of complex factors such as occupations, children's educational opportunity, and the access to the city.

• Journal of Bio-Environment Control
• /
• v.10 no.1
• /
• pp.42-49
• /
• 2001

This study was carried out to develop a fuzzy control technique of ventilation window for controlling a temperature in a greenhouse. To reduce the fuzzy variables, the inside air temperature shop was taken as one of fuzzy variables, because the inside air temperature variation of a greenhouse by ventilation at the same window aperture is affected by difference between inside and outside air temperature, outside wind speed and the wind direction. Therefore, the antecedent variables for fuzzy algorithm were used the control error and its slop, which was same value as the inside air temperature slop during the control period, and the conclusion variable was used the window aperture opening rate. Through the basic and applicative control experiment with the control period of 3 minutes the optimum ranges of fuzzy variables were decided. The control error and its slop were taken as 3 and 1.5 times compared with target error in steady state, and the window opening rate were taken as 30% of full size of the window aperture. To evaluate the developed fuzzy algorithm in which the optimized 19 rules of fuzzy production were used, the performances of fuzzy control and PID control were compared. The temperature control errors by the fuzzy control and PID control were lower than 1.3$^{\circ}C$ and 2.2$^{\circ}C$ respectively. The accumulated operating size of the window, the number of operating and the number of inverse operating for the fuzzy control were 0.4 times, 0.5 times and 0.3 times of those compared with the PID control. Therefore, the fuzzy control can operating the window more smooth and reduce the operating energy by 1/2 times of PID control.

• Korean Journal of Oriental Medicine
• /
• v.17 no.2
• /
• pp.1-15
• /
• 2011

In the latter half of the Joseon(朝鮮) Dynasty, the medical world was encountering a great change. It is said that a large stream between the first half and the latter half of the Joseon Dynasty was a qualitative transition from official relationships to private relationships, that is, from adjustments by governmental power to contractual relationships between individuals. Doctors who can be said to be the core of the medical world became to be left in severer competition. The fact that the number of people engaged in medical practice increased to the extent that doctors had to compete with each other implies that not only demand for medical care was increasing but also that medical care was becoming social service that must be shared by all people in the Joseon Dynasty rather than by small numbers of men of power. Anyway, it seems like that, in the competition that was becoming fiercer, they tried to establish their authority in diverse methods unlike before. As an authority to determine the social positions of doctors in the latter half of the Joseon Dynasty, the government was still occupying an important position, but doctors tried to show off their medical techniques utilizing excellent teachers or books. Meanwhile, they were making efforts to improve treating skills and thereby they were contributing to the development of medical techniques although they were sometimes criticised because of radical treatment or fierce drugs. In this process, it seems like that some doctors made efforts to establish the social meaning of medicine and their identity. In the short dialogue with Hong Yangho(洪良浩), Cho Gwangil(趙光一) was presenting the image of doctors as active and subjective beings. Pointing out the fact that in the society where feudal position systems were still impregnable, even the Confucian scholars who could be considered as a leading group could not but be passive in front of the sovereign power, he emphasized the fact that doctors could practice treatment as they liked. In that he re-discovered the meaning of treating people's diseases as a professional intellectual and that he was forming a subjective sense that medical techniques are active self expression, it can be carefully said that Cho Gwangil was obtaining his identity as a doctor. In the society in the Joseon Dynasty where the position systems were still valid and the value system under Neo-confucianism(性理學) supporting the system was impregnable, this change can be thought to be small yet quite meaningful.

• Korean Journal of Poultry Science
• /
• v.30 no.2
• /
• pp.107-112
• /
• 2003

This experiment was conducted to study the optimum energy feeding system for broiler breeders peaked in summer season with 400 caged hens of Ross strain. Four of energy supply series which were different in daily energy allotment during laying period were employed for 40 weeks from 24 to 64 weeks of age. All experimental diets were formulated to contain 2,750 kcal ME/kg with adjustments made in total feed allotment to provide the desired energy levels. Total consumption of the feed would provide 20 grams of protein, 4 grams of calcium and 0.35 grams of available phosphorus. There were no significant difference in hen-day egg production and average egg weight among the series of energy supply, but egg production showed a trend to decline as the level of energy allotment increased. Feed, ME and CP conversion and feed cost required per egg or per kg egg were significantly increased as the level of energy allotment increased(p<0.05). It was concluded that the Treatment 1, which supplied 280kcal ME per day at the age of 24 weeks and then increased the energy supply up to 400kcal ME per day at the peak period of 30∼34 weeks of age, was superior in all production parameters.

• Journal of Korean Society of Transportation
• /
• v.30 no.2
• /
• pp.67-78
• /
• 2012

The current traffic regulations in Korea stipulate that traffic should keep to the right according to the Road Traffic Act; thus, customarily, the 'seat-on-the-left' system has been maintained. However, an increased number of 'seat-on-the-right' vehicles are being imported via a variety of routes from foreign countries, especially from Japan. According to the data from July 2004, 1,343 cargo vehicles and 593 passenger vehicles (for diplomats, etc.) were currently being driven on domestic road. As these 'seat-on-the-right' vehicles are not compatible with the domestic transportation system of driving on the right side of the road, there is a high risk of accidents. Experiments show that such system-driver mismatch causes longer operation time for directional signals, higher error frequency in yielding due to additional mental adjustments for 'seat-on-the-right' vehicle drivers. These are, therefore, influential factors which can lead to possible accidents. Furthermore, when the experiments test the visual range during overtaking maneuvers, the visual range of the drivers in the 'seat-on-the-left' vehicle was 2.95 meters as opposed to 1.7 meters for the drivers in the 'seat-on-the-right' vehicle. (In the experiment, the drivers were instructed to look at the paper cup 10 meters away from the back of drivers' seat.) The results demonstrate that it is necessary to have additional safety measures be implemented for the 'seat-on-the-right' vehicles.