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Analysis of Marketing Performances according to Raising Environment in Broilers (육계의 사육환경에 따른 출하성적 분석)

  • Kim, Gye-Woong;Kim, Ji-Hyuk;Kim, Hack-Youn;Kim, Bong-Ki;Park, Hee-Bok;Choe, Juhui;Kim, Jun-Ho
    • Korean Journal of Poultry Science
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    • v.46 no.1
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    • pp.25-30
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    • 2019
  • This study was conducted to investigate basic data of development for appropriate management system in broiler. Data such as ages at marketing, livability, body weight, etc. were collected from a total of 53 broiler farms located in Chungnam, Chungbuk, Jeollanam, Jeollabuk, Gyeongbuk. 1. Average of ages at marketing were 32 days. Those of windowless house and open-type house were 31.96 and 32.03 days, respectively. The significant difference among four seasons was highly found (P<0.001). The longest ages at marketing were 32.86 days in winter. Average of livability was 96.25%. According to type of chick house, those of windowless house and open-type house were 95.93% and 96.59%, respectively. The livability according to season showed significant difference (P<0.05). The highest livability was 97.39% in autumn. However, the lowest livability was 95.36% in summer. 2. Average body weight at marketing was 1.62 kg. The significant difference was found in marketing weight by season (P<0.05). The heaviest body weight was 1.65 kg in winter, but the lowest weight was 1.60 kg in summer. Average of FCR was 1.62. the significant differences according to the season were highly found (P<0.01). Especially, the best FCR was 1.59 in autumn. Average cycles of marketing was 5.70. The significant differences according to farms size were found (P<0.05), cycles of small farms and big farms were 5.8 and 5.3, respectively. The ages at marketing were highly correlated with marketing weight (r=0.684) and feed conversion (r=0.439). The correlation between feed conversion and livability was highly negative (r=-0.614). According to the above result, livability and body weight at marketing were badly detected in summer. In conclusion, broiler farms should be controlled through properly environmental management system for improvement of performances.

Producing Technique and the Transition of Wan(Bowl) of Hanseong Baekje Period - Focus in Seoul·Gyeonggi Area - (한성백제기(漢城百濟期) 완(盌)의 제작기법(製作技法)과 그 변천(變遷) - 서울경기권 출토유물을 중심으로 -)

  • Han, Ji Sun
    • Korean Journal of Heritage: History & Science
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    • v.44 no.4
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    • pp.86-111
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    • 2011
  • Wan is a tableware in which boiled rice or soup, side dish are put, and it is a representative model which shows the development of personal tableware. From the establishing period of Hanseong Baekje, the form of wan which is Jung-do Style(中島式) Plain Pottery of previous period Proto-Three Kingdoms Period was succeeded to, but wan is produced and used as a wan baked in the kiln, which is far development of the producing technique including hardness and clay. By and large, the size of $0.3{\sim}0.4{\ell}$ was the majority and the production technique of wan which used carefully selected soft quality clay are largely confirmed to be two methods which are, first, basic method by which on a clay tablet on the rotating table, clay band is accumulated and moulding is finished, and second, the new method which had the same basic moulding as that of basic method but in the last stage takes wan off the rotating table and reverse it to trim the bottom and remove the angle of flat bottom. The former, basic production method is the classical production method since wan of Jung-do Style Plain Pottery and wan was produced and used for all periods of Hanseong Baekje. On the other hand, the latter is the production method obtained through form imitation of China made porcelain flowed into through interchange between Baekje and China, and through comparison with Chinese chronogram material it is estimated to have been produced and used after middle of 4th century. Therefore it can be known that the Baekje people's demand for China made articles was big and imitation pottery was produced and used with Baekje pottery. In addition, bowl with outward mouth are confirmed in multiple number in Lakrang(樂浪) pottery wan and it is assumed that wan was the form produced under the influence.

This Study of the Arms Used in the Three Kingdoms (삼국시대(三國時代) 병기체제(兵器體制)의 연구(硏究))

  • Kim, sung-tae
    • Korean Journal of Heritage: History & Science
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    • v.34
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    • pp.20-58
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    • 2001
  • In order to unravel the characteristics of arms used in the 'Three Kingdoms,' Kokuryo, Silla and Paikje. the classification and the developing procedures of the arms should be first discussed. At first, the basic arms of the soldiers of Three Kingdoms were iron swords, iron spearheads, and bows. During that period, swords attached a ring pommel were commonly used. But after 5A. D. a sword with a decoration pommel appeared. Infantry generally used iron spearheads. From the late 4A. D. the long spearheads were broadly used in cavalry battles. In the late 6A. D. infantry mainly used long spearheads, and this resulted in the foundation of long spearheads units. There were two kinds of bows: Short Bow whose arch is small and Long Bow whose arch is long. It is known that the Short Bow was widely used in Kokuryo and Paikje up to 5A. D. In the early era, infantry used Long Bow, yet it was vastly used after 6A. D. when a castle's strategical value was great and defending a castle was. significant. Above mentioned, as basic combat weapons, iron spearhead and bow were fundamental. In particular, the spearhead was the essential weapon to a soldier. Yet, arrow gun and hook-shape cutters were important weapons. Especially, after 6A.D., when a castle became strategically pivotal in military, the arrow gun became the important weapon. This resulted in the foundation of arrow gun units. Hook-shape cutters were used to snatch horsemen or to climb up to fall the castle. Yet, the cutter was not the Three Kingodoms' basic weapon. In addition, the three stages of arms development in the Three Kingdoms are formation stage, development stage, and settlement stage. The formation stage was the period when premitive military unit appeared in the Three Kingdoms. It ranged from 1B. C. to the mid 3A. D. At that time according to regions. there were two weapon systems operating: North area including Kokuryo and the northern part of Paikje and South area including Silla, Kaya and the southern part of Paikje. ln North area a sword with a ring attached at the end of the holder, iron spear with neck and mid-size flat holder and iron arrowhead with an extension to fix, were used. In this period, during a war calvary units were mostly used and their weapon systems seemed possibly to succeed in that of Kochosun. In the development stage, when LoLang's influence on surroundings became weak, Koguryo, Paikjae and Silla had directly contacted each other. In the late 3A.D. to the early 6A.D., Silla achieved a drastic improvement in weapon system. This was the period when Kokuryo played a leading role in arms race. Kokuryo's arms manufacturing techniques passed onto Silla, Kaya and Paikje. In combat strategy a joint operation between infantry and calvary prevailed even if their military tactics were different. In a calvary battle heavily armed horsemen played import roles at this period. The horsemen and even horses were heavily guarded with iron armors. After all, the appearance of fully armed horsemen implies the very need of powerful destructive forces in weapon system. At that time, basic weapons were a big sword with a ring attached at the end of the holder, swallow's tail-shape spear with neck, and iron spearhead with neck and an extension. The settlement stage began at the mid 6A.D., when it was the revolutionary period in the arms development history. Of course, actual proofs and picture documents were not sufficient enough to penetrate full scale of the weapon system. But, according to historical circumstances and historic records, it is very certain that this period was the peak in arms development. In this period special military units, such as infantry-calvary companies, Archery units and Long spear units, that executed particular duties with special weapons, were founded. This became the characteristics of the settlement stage.

Development of the Regulatory Impact Analysis Framework for the Convergence Industry: Case Study on Regulatory Issues by Emerging Industry (융합산업 규제영향분석 프레임워크 개발: 신산업 분야별 규제이슈 사례 연구)

  • Song, Hye-Lim;Seo, Bong-Goon;Cho, Sung-Min
    • Journal of Intelligence and Information Systems
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    • v.27 no.3
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    • pp.199-230
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    • 2021
  • Innovative new products and services are being launched through the convergence between heterogeneous industries, and social interest and investment in convergence industries such as AI, big data-based future cars, and robots are continuously increasing. However, in the process of commercialization of convergence new products and services, there are many cases where they do not conform to the existing regulatory and legal system, which causes many difficulties in companies launching their products and services into the market. In response to these industrial changes, the current government is promoting the improvement of existing regulatory mechanisms applied to the relevant industry along with the expansion of investment in new industries. This study, in these convergence industry trends, aimed to analysis the existing regulatory system that is an obstacle to market entry of innovative new products and services in order to preemptively predict regulatory issues that will arise in emerging industries. In addition, it was intended to establish a regulatory impact analysis system to evaluate adequacy and prepare improvement measures. The flow of this study is divided into three parts. In the first part, previous studies on regulatory impact analysis and evaluation systems are investigated. This was used as basic data for the development direction of the regulatory impact framework, indicators and items. In the second regulatory impact analysis framework development part, indicators and items are developed based on the previously investigated data, and these are applied to each stage of the framework. In the last part, a case study was presented to solve the regulatory issues faced by actual companies by applying the developed regulatory impact analysis framework. The case study included the autonomous/electric vehicle industry and the Internet of Things (IoT) industry, because it is one of the emerging industries that the Korean government is most interested in recently, and is judged to be most relevant to the realization of an intelligent information society. Specifically, the regulatory impact analysis framework proposed in this study consists of a total of five steps. The first step is to identify the industrial size of the target products and services, related policies, and regulatory issues. In the second stage, regulatory issues are discovered through review of regulatory improvement items for each stage of commercialization (planning, production, commercialization). In the next step, factors related to regulatory compliance costs are derived and costs incurred for existing regulatory compliance are calculated. In the fourth stage, an alternative is prepared by gathering opinions of the relevant industry and experts in the field, and the necessity, validity, and adequacy of the alternative are reviewed. Finally, in the final stage, the adopted alternatives are formulated so that they can be applied to the legislation, and the alternatives are reviewed by legal experts. The implications of this study are summarized as follows. From a theoretical point of view, it is meaningful in that it clearly presents a series of procedures for regulatory impact analysis as a framework. Although previous studies mainly discussed the importance and necessity of regulatory impact analysis, this study presented a systematic framework in consideration of the various factors required for regulatory impact analysis suggested by prior studies. From a practical point of view, this study has significance in that it was applied to actual regulatory issues based on the regulatory impact analysis framework proposed above. The results of this study show that proposals related to regulatory issues were submitted to government departments and finally the current law was revised, suggesting that the framework proposed in this study can be an effective way to resolve regulatory issues. It is expected that the regulatory impact analysis framework proposed in this study will be a meaningful guideline for technology policy researchers and policy makers in the future.

An Early-Maturing and High-Biomass Tetraploid Rye (Secale cereale L.) Variety 'Daegokgreen' for Forage Use (조생 다수성 조사료용 4배체 호밀 '대곡그린')

  • Ku, Ja-Hwan;Han, Ouk-kyu;Oh, Young-Jin;Park, Tae-Il;Kim, Dae-Wook;Kim, Byung-Joo;Park, Myoung Ryoul;Ra, Kyung-Yoon
    • Journal of The Korean Society of Grassland and Forage Science
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    • v.40 no.4
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    • pp.209-215
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    • 2020
  • A winter forage tetraploid rye (Secale cereale L.) cultivar, 'Daegokgreen', was developed at the Department of Central Area Crop Science, NICS, RDA in 2016. The mutant line 'CG11003-8-B', which was induced from rye cultivar 'Gogu' (diploid) by colchicine treatment, was selected for its excellent agronomic performance and was placed in preliminary yield trials for one year, 2013. The line was designated "Homil59" and was tested for regional yield trials at the four locations in Korea from 2014 to 2016. Finally, the new cultivar was named as the 'Daegokgreen' (grant number 8274). The leaf of cultivar 'Daegokgreen' is wide, long and dark-green color. The cultivar also has a big-size grain with light-brown color. The heading date of cultivar 'Daegokgreen' was April 17 which was 2 days later than that of check cultivar 'Gogu'. The tolerance to cold and wet injury, and resistance to powdery mildew and leaf rust of the new cultivar were similar to those of the check cultivar but the resistance to the lodging of the new cultivar was stronger than that of the check. The average roughage fresh and dry matter yield of the new cultivar after 10 days from heading were 37.0 and 7.7 MT ha-1, respectively, which were similar to those (38.4 and 8.0 MT ha-1) of the check cultivar. The roughage quality of 'Daegokgreen' was higher in crude protein content (8.9%) than that of the check cultivar (7.9%), while was similar to the check in total digestible nutrients (56.9%). This cultivar is recommended for fall sowing forage crops at all of crop cultivation areas in Korea.

Effects of Drip Irrigation Volumes on Plant Growth and Yield of Tomato Grown in Perlite (펄라이트 재배에서 급액량이 토마토의 생육과 수량에 미치는 영향)

  • Kim, Doo Han;Shawon, Md Rayhan Ahmed;An, Jin Hee;Lee, Hyoun Jin;Lee, Yun-Jae;Kim, Minkyung;Lee, Yong-Beom;Choi, Ki Young
    • Journal of Bio-Environment Control
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    • v.31 no.4
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    • pp.300-310
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    • 2022
  • The objective of this experiment was to investigate the effect of drip irrigation volume on tomatoes (Solanum lycopersicum L.) grown in a greenhouse using perlite medium. Plants were treated by three different irrigation treatment I0, I25, and I50 (where irrigation volume of I25 and I50 was 25% and 50% higher than I0, having limited or no leaching). Growth characteristics of plants, yield and water use efficiency were measured. The result showed that plant height, leaf length and leaf width were lowest in the I0 treated plants. However, these parameters were not statistically significant differences between the plants that were grown in the I25 and I50 treatment. Soluble solids content, acidity and dry matter of 111th, 132nd, and 143rd days harvested tomato were higher in the plants irrigated with lowest volume (I0) than the higher volume (I25 or I50). In addition, water content was lower in the 111th and 132nd days of harvested tomatoes from the I0 treatment. The number of big-size tomatoes (>180 g) was significantly higher in the I25 irrigated plants. There was no significant difference in the total number of harvested fruits among the treatments. The average fruit weight and total yield of harvested tomatoes were lowest in the I0 treated plants. The water consumption of tomato was not significantly different amongst the treatments but water use efficiency was lowest in the I0 treatment. Principal component analysis revealed that total soluble solid and acidity of tomato showed a positive correlation between each other. These results suggest that I25 was the optimum irrigation treatment for tomato based on its measured growth characteristics, yield and water use efficiency.

A Study on the Landscape Cognition of Wind Power Plant in Social Media (소셜미디어에 나타난 풍력발전시설의 경관 인식 연구)

  • Woo, Kyung-Sook;Suh, Joo-Hwan
    • Journal of the Korean Institute of Landscape Architecture
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    • v.50 no.5
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    • pp.69-79
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    • 2022
  • This study aims to assess the current understanding of the landscape of wind power facilities as renewable energy sources that supply sightseeing, tourism, and other opportunities. Therefore, social media data related to the landscape of wind power facilities experienced by visitors from different regions was analyzed. The analysis results showed that the common characteristics of the landscape of wind power facilities are based on the scale of wind power facilities, the distance between overlook points of wind power facilities, the visual openness of the wind power facilities from the overlook points, and the terrain where the wind power facilities are located. In addition, the preference for wind power facilities is higher in places where the shape of wind power facilities and the surrounding landscape can be clearly seen- flat ground or the sea are considered better landscapes. Negative keywords about the landscape appear on Gade Mountain in Taibai, Meifeng Mountain in Taibai, Taiqi Mountain, and Gyeongju Wind Power Generation Facilities on Gyeongshang Road in Gangwon. The keyword 'negation' occurs when looking at wind power facilities at close range. Because of the high angle of the view, viewers can feel overwhelmed seeing the size of the facility and the ridge simultaneously, feeling psychological pressure. On the contrary, positive landscape adjectives are obtained from wind power facilities on flat ground or the sea. Visitors think that the visual volume of the landscape is fully ensured on flat ground or the sea, and it is a symbolic element that can represent the site. This study analyzes landscape awareness based on the opinions of visitors who have experienced wind power facilities. However, wind power facilities are built in different areas. Therefore, landscape characteristics are different, and there are many variables, such as viewpoints and observers, so the research results are difficult to popularize and have limitations. In recent years, landscape damage due to the construction of wind power facilities has become a hot issue, and the domestic methods of landscape evaluation of wind power facilities are unsatisfactory. Therefore, when evaluating the landscape of wind power facilities, the scale of wind power facilities, the inherent natural characteristics of the area where wind power facilities are set up, and the distance between wind power facilities and overlook points are important elements to consider. In addition, wind power facilities are set in the natural environment, which needs to be protected. Therefore, from the landscape perspective, it is necessary to study the landscape of wind power facilities and the surrounding environment.

Re-review of the Structure of the Jeongsa-Kisun (Senior Envoy Ship) in the Joseon Dynasty from the Perspective of Professional Shipbuilding Engineering (조선통신사 정사 기선(騎船) 구조의 조선기술 연구)

  • HONG Sunjae
    • Korean Journal of Heritage: History & Science
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    • v.55 no.4
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    • pp.242-275
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    • 2022
  • This study tries to reveal the structure of the "Kisun"(senior envoy ship) taken by senior envoys for the 10th to 12th visits to Japan from the perspective of professional shipbuilding engineering focusing on the theory of the ship in the travel logs of royal envoys to Japan (Sahaengrok) written by Joseon Tongsinsa that includes 12 visits to Japan for about 200 years from 1607 to 1811. The results of the study showed that the size of Kisun for the 10th to 12th envoy visits was 19 Pa (把) and a half in length and 6 Pa (把) and 2 Cheok (尺) in width. The height of the Sampan was found to be 2 Pa (把) and 1 Cheok (尺) based on records in Gyemisusarok and Jeungjeonggyorinji. The structure of Kisun was different for each visit but, it was found that Kisun was mainly composed of a main deck, bow (bow plate, stem plate), stern (stern plate), Sampan, Meonge (support), Garyong (support), Sinbang, Gungji, deck, two masts and sail, Gurejjak (mast support), Panok, stern Panok, Taru, dodger, anchor reel, stairs, rail, rudder, oar, and anchor. In addition, wood and iron nails were used together for connection. It was also found that the sail was made of herbage and cotton. This study found that Kisun, which was operated for the 10th and 12th envoy visits, was big in terms of length and height among the Joseon Tongsinsa fleet to show the authority and dignity of Joseon and that it had passages outside on the sides of the vessel and paddles were located between the sides and Panok structure and rails were installed on four sides on the Panok, improving stability and linear beauty. The walls of Panok were decorated with the royal Dancheong pattern and fancy murals. In addition, it was found that they wished for a safe voyage by drawing a demon face on the bow. Therefore, it was revealed that Kisun, which was taken by envoys as recorded in travel logs, was made by the state and equipped with structures and functions that enabled international voyages.

Factors Affecting International Transfer Pricing of Multinational Enterprises in Korea (외국인투자기업의 국제이전가격 결정에 영향을 미치는 환경 및 기업요인)

  • Jun, Tae-Young;Byun, Yong-Hwan
    • Korean small business review
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    • v.31 no.2
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    • pp.85-102
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    • 2009
  • With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

The Pattern Analysis of Financial Distress for Non-audited Firms using Data Mining (데이터마이닝 기법을 활용한 비외감기업의 부실화 유형 분석)

  • Lee, Su Hyun;Park, Jung Min;Lee, Hyoung Yong
    • Journal of Intelligence and Information Systems
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    • v.21 no.4
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    • pp.111-131
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    • 2015
  • There are only a handful number of research conducted on pattern analysis of corporate distress as compared with research for bankruptcy prediction. The few that exists mainly focus on audited firms because financial data collection is easier for these firms. But in reality, corporate financial distress is a far more common and critical phenomenon for non-audited firms which are mainly comprised of small and medium sized firms. The purpose of this paper is to classify non-audited firms under distress according to their financial ratio using data mining; Self-Organizing Map (SOM). SOM is a type of artificial neural network that is trained using unsupervised learning to produce a lower dimensional discretized representation of the input space of the training samples, called a map. SOM is different from other artificial neural networks as it applies competitive learning as opposed to error-correction learning such as backpropagation with gradient descent, and in the sense that it uses a neighborhood function to preserve the topological properties of the input space. It is one of the popular and successful clustering algorithm. In this study, we classify types of financial distress firms, specially, non-audited firms. In the empirical test, we collect 10 financial ratios of 100 non-audited firms under distress in 2004 for the previous two years (2002 and 2003). Using these financial ratios and the SOM algorithm, five distinct patterns were distinguished. In pattern 1, financial distress was very serious in almost all financial ratios. 12% of the firms are included in these patterns. In pattern 2, financial distress was weak in almost financial ratios. 14% of the firms are included in pattern 2. In pattern 3, growth ratio was the worst among all patterns. It is speculated that the firms of this pattern may be under distress due to severe competition in their industries. Approximately 30% of the firms fell into this group. In pattern 4, the growth ratio was higher than any other pattern but the cash ratio and profitability ratio were not at the level of the growth ratio. It is concluded that the firms of this pattern were under distress in pursuit of expanding their business. About 25% of the firms were in this pattern. Last, pattern 5 encompassed very solvent firms. Perhaps firms of this pattern were distressed due to a bad short-term strategic decision or due to problems with the enterpriser of the firms. Approximately 18% of the firms were under this pattern. This study has the academic and empirical contribution. In the perspectives of the academic contribution, non-audited companies that tend to be easily bankrupt and have the unstructured or easily manipulated financial data are classified by the data mining technology (Self-Organizing Map) rather than big sized audited firms that have the well prepared and reliable financial data. In the perspectives of the empirical one, even though the financial data of the non-audited firms are conducted to analyze, it is useful for find out the first order symptom of financial distress, which makes us to forecast the prediction of bankruptcy of the firms and to manage the early warning and alert signal. These are the academic and empirical contribution of this study. The limitation of this research is to analyze only 100 corporates due to the difficulty of collecting the financial data of the non-audited firms, which make us to be hard to proceed to the analysis by the category or size difference. Also, non-financial qualitative data is crucial for the analysis of bankruptcy. Thus, the non-financial qualitative factor is taken into account for the next study. This study sheds some light on the non-audited small and medium sized firms' distress prediction in the future.