• Management & Information Systems Review
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• v.32 no.1
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• pp.195-216
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• 2013

This Study investigates evaluation policies for goodwill under the current tax law and suggests improvements as follows. First, even though not appear on the financial statements of acquiree at the date of acquisition, the current corporate tax raw regulates that firms need to estimate purchased goodwill including acquisition amount and additionally recognizable intangible property right with no distinction. According to this rule, purchased goodwill from business combination under the current tax raw has a drawback in overestimating. So, there is need of further improvement on the current related purchased goodwill regime to distinguish additionally recognized intangible property right from purchased goodwill. Second, in the consideration of internally generated goodwill, suggested in the current inheritance and gift tax act as a supplementary evaluation technique, the estimated value of goodwill may contain some bias, since the current regulation uniformly applies to all the companies with no industry characteristics. This may particularly become problematic while computing abnormal earnings, uniformly applying the 10% normal return to all the companies since the normal return is not likely to reflect industry characteristics and thus the computed abnormal earnings may be biased. Therefore, there is need to revise the current regulation relating to the normal return, to convert from the existing 10% rule to the industry average rate of return method.

• Proceedings of the Korea Water Resources Association Conference
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• 2010.05a
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• pp.565-570
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• 2010

Evapotranspriation (ET) was measured by eddy covariance method in two key ecosystems in Korea: the Seolmacheon site (a mixed forest in a complex terrain, SMK) and the Cheongmicheon site (a homogeneous rice paddy, CRK). By using the multi-year observations (SMK: Sep. 2007 - Dec. 2009, CRK: Aug. 2008 - Dec. 2009), we quantified ET and analyzed its temporal variations and control mechanisms based on the radiatively coupled combination equation. During the study period, the accumulated precipitation was about 3213 mm for the SMK site, of which about 30% (i.e., 990 mm), returned to the atmosphere as ET. At the CRK site from Jan. - Dec., 2009, the annual ET was 553 mm, which was about 40% of the annual rainfall (of 1401 mm). Both sites showed a characteristic seasonality with mid-season depression in ET that are associated with the reduced amount of available energy during the monsoon season. The decoupling parameter (${\Omega}^*$), which indicates the measure of interaction between vegetation and the atmosphere, averaged about 0.4 for the SMK site and the CRK site during the growing season. The ET from both sites was more influenced by air saturation deficit and surface conductance than available energy.

• Journal of the Korean Society of Food Science and Nutrition
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• v.41 no.12
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• pp.1842-1846
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• 2012

The effects of hurdle techniques on the reduction of Bacillus cereus spores in Doenjang and Gochujang were investigated. In our system, Bacillus cereus spores were artificially inoculated into Doenjang and Gochujang. Hurdle techniques used in this study were additives (3% ethyl alcohol-0.03% oregano extract), Joule heating ($95^{\circ}C$ for 5 min), and hydrostatic pressure (500 MPa for 5 min at $45^{\circ}C$). Additive-Joule (AJ) and additive-Joule-pressure (AJP) treatments for Doenjang resulted in a 2.80 log and 3.74 log reduction, respectively, while treatments for Gochujang resulted in a 4.71 log and 5.60 log reduction, respectively. This suggests a high synergistic effect of Joule heating with additive treatment in Doenjang and Gochujang. A combination ofg hurdles such as additives, Joule heating, and hydrostatic pressure also kept Bacillus cereus spore counts low during storage at $30^{\circ}C$. Therefore, Bacillus cereus spores inoculated into Doenjang and Gochujang can be effectively reduced through combined treatments, including AJ or AJP.

• KIPS Transactions on Computer and Communication Systems
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• v.5 no.12
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• pp.471-480
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• 2016

Recently, the damage of cyber attack toward infra-system, national defence and security system is gradually increasing. In this situation, military recognizes the importance of cyber warfare, and they establish a cyber system in preparation, regardless of the existence of threaten. Thus, the study of Intrusion Detection System(IDS) that plays an important role in network defence system is required. IDS is divided into misuse and anomaly detection methods. Recent studies attempt to combine those two methods to maximize advantagesand to minimize disadvantages both of misuse and anomaly. The combination is called Hybrid IDS. Previous studies would not be inappropriate for near real-time network environments because they have computational complexity problems. It leads to the need of the study considering the structure of IDS that have high detection rate and low computational cost. In this paper, we proposed a Hybrid IDS which combines C4.5 decision tree(misuse detection method) and Weighted K-means algorithm (anomaly detection method) hierarchically. It can detect malicious network packets effectively with low complexity by applying mutual information and genetic algorithm based efficient feature selection technique. Also we construct upgraded the the hierarchical structure of IDS reusing feature weights in anomaly detection section. It is validated that proposed Hybrid IDS ensures high detection accuracy (98.68%) and performance at experiment section.

• Journal of Korean Society of Steel Construction
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• v.20 no.1
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• pp.21-31
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• 2008

response surface method (RSM) is widely used to evaluate th e extremely smal probability of ocurence or toanalyze the reliability of very complicated structures. Althoug h Monte-Carlo Simulation (MCS) technique can evaluate any system, the procesing time of MCS dependson the reciprocal num ber of the probability of failure. The stochastic finite element method could solve thislimitation. However, it is limit ed to the specific program, in which the mean and coeficient o f random variables are programed by a perturbation or by a weigh ted integral method. Therefore, it is not aplicable when erequisite programing. In a few number of stage analyses, RSM can construct a regresion model from the response of the c omplicated structural system, thus, saving time and efort significantly. However, the acuracy of RSM depends on the dist ance of the axial points and on the linearity of the limit stat e functions. To improve the convergence in exact solution regardl es of the linearity limit of state functions, an improved adaptive response surface method is developed. The analyzed res ults have ben verified using linear and quadratic forms of response surface functions in two examples. As a result, the be st combination of the improved RSM techniques is determined and programed in a numerical code. The developed linear adapti ve weighted response surface method (LAW-RSM) shows the closest converged reliability indices, compared with quadratic form or non-adaptive or non-weighted RSMs.

• Archives of Plastic Surgery
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• v.37 no.4
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• pp.469-472
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• 2010

Purpose: Aplasia Cutis Congenita (ACC) is a rare disease characterized by the focal defect of the skin at birth, frequently involving scalp, but it may affect any region of the body. There are no etiology known but some conditions such as intrauterine vascular ischemia, amniotic adherences and viral infections are associated. The ideal treatment for the ACC is not known. Superficial and relatively small sized defects (< $3{\times}5\;cm$) may heal spontaneously and large defects related with risks of infection and bleeding may require aggressive surgical treatment. Hyalomatrix$^{(R)}$ is a bilayer of an esterified hyaluronan scaffold beneath a silicone membrane. It has been used as a temporary dermal substitute to cover deep thickness skin defect and has physiological functions derive from the structural role in extracellular matrix and interaction with cell surface receptor. This material has been used for the wound bed pre-treatment for skin graft to follow and especially in uncooperative patient, like a newborn, this could be a efficient and aseptic way of promoting granulation without daily irritative wound care. For this reason, using Hyalomatrix$^{(R)}$ for the treatment of ACC was preferred in this paper. Methods: We report a case of a newborn with ACC of the vertex scalp and non-ossified partial skull defect. The large sized skin and skull defect ($6{\times}6\;cm$) was found with intact dura mater. No other complications such as bleeding or abnormal neurologic sign were accompanied. Escharectomy was performed and Hyalomatrix$^{(R)}$ was applied for the protection and the induction of acute wound healing for 3 months before the split-thickness skin graft. During the 3 months period, the dressing was renewed in aseptic technique for every 3 weeks. The skin graft was achieved on the healthy granulation bed. Results: The operative procedure was uneventful without necessity of blood transfusion. Postoperative physical examination revealed no additional abnormalities. Regular wound management was performed in out-patient clinic and the grafted skin was taken completely. No other problems developed during follow-up. Conclusion: Hyalomatrix$^{(R)}$ provides protective and favorable environment for wound healing. The combination of the use of Hyalomatrix$^{(R)}$ and the skin graft will be a good alternative for the ACC patients with relatively large defect on vertex.

• Korean Journal of Veterinary Research
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• v.36 no.4
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• pp.845-858
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• 1996

The purpose of this study was to establish early diagnostic methods for the detection of Aujeszky's disease viral antigens and nucleic acid in nasal cells, and buffy coats from experimentally infected living pigs by a combination of immunocytochemistry, in situ hybridization with digoxigenin(DIG)-labled probe and electron microscopy. Forty days old piglets were inoculated intranasally with $10^{7.0}TCID_{50}$ of Aujeszky's disease virus (ADV, NYJ-1-87 strain). The viral antigens and nucleic acid of ADV were detected in nasal cells, and buffy coat for 20 days after inoculation by immunocytochemistry, in situ hybridization with DIG-labeled probe and electron microscopical method. The results were compared with conventional methods such as a porcine Aujeszky's disease serodiagnostic(PAD) kit, neutralization test(NT) and virus isolation. 1. The viral antigens, nucleic acids and capsids of ADV were detected in nasal cells, buffy coats from 3 days to 20 days after inoculation by immunocytochemistry, in situ hybridization with DIG-labeled probe and electron microscopy, respectively. 2. When viral antigens were detected by the immunocytochemical technique, a diffuse brown deposit was observed in the nucleus and cytoplasm of nasal cells, buffy coats and PK-15 cells under a microscope. 3. DIG-labeled DNA probe was prepared by amplification of conserved sequence of recombinant ADV-gp50 clone with polymerase chain reacction. When ADV-DNA was detected by ISH with DIG-labeled probe, purplish blue pigmentation were observed in the nuclei and cytoplasms of ADV-infected cells under a microscope. Positive signals were observed in nasal cells and in the buffy coat and PK-15 cells at the first day after inoculation. 4. Where ADV-capsids were detected by transmission electron microscopical method, aggregation of capsids was observed in the nuclei and cytoplasms of nasal cells, buffy coats and PK-15 cells. The results suggested that these methods were considered as the highly sensitive and reliable tools for rapid and confirmative diagnosis of Aujeszky's disease in living pigs.

• Parasites, Hosts and Diseases
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• v.58 no.2
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• pp.195-200
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• 2020

Soil-transmitted helminths, including Ascaris lumbricoides and Trichuris trichiura, are important intestinal parasites mostly affecting younger people in developing countries. In 2014-2015, we performed mass fecal examinations targeting a total of 2,227 schoolchildren in 3 districts (South Dagon, North Dagon, and Hlaing-thar-yar) of Yangon Region, Myanmar, using the Kato-Katz thick smear technique. The egg positive children were subjected to a mass drug administration (MDA) using a single oral dose of 400 mg albendazole. The pre-treatment egg positive rate (EPG/person) of A. lumbricoides averaged 17.2% (15,532); it was 25.2% (21,796), 14.2% (11,816), and 12.8% (12,983) in 3 districts, respectively, and that of T. trichiura averaged 19.4% (1,074), and was 24.1% (1,040), 12.3% (852), and 21.2% (1,330) in 3 districts, respectively. Follow-up fecal examinations performed 4 months post-MDA revealed considerable decreases of A. lumbricoides prevalence (EPG/person) to av. 8.3% (12,429), and 13.7% (17,640), 8.0% (7,797), and 4.5% (11,849) in 3 districts, respectively. However, T. trichiura did not show any recognizable decrease in the prevalence (EPG/person) remaining at av. 18.2% (862), and 18.5% (888), 11.5% (812), and 23.3% (887) in 3 districts, respectively. The results demonstrated difficulty in short-term control of T. trichiura by MDA using albendazole and suggested necessity of either a long-term MDA (>10 years) or changing the albendazole regimen into 2~3-day course (total 800 or 1,200 mg), or using an alternative drug/drug combination.

• Journal of Life Science
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• v.23 no.2
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• pp.267-272
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• 2013

This study was conducted to eliminate viruses from citrus-infected plants using micrografting and thermotherapy. Six citrus cultivars including a 'Setoka' hybrid were used as plant sources. The TAS-ELISA technique demonstrated that several plants were CTV positive. However, no CTV symptoms were detected in plants obtained from shoots and treated at a high temperature of $40^{\circ}C$ during the day and night and micrografted for two weeks with old trifoliate orange rootstock in vitro. Indexing of CTV, SDV, and CTLV for RT-PCR analysis of the eleven citrus seedlings, including 'Setoka', 'Samdajosang', 'Pungkwang', 'Shiranuhi', and 'Ehimekashi dai28go' was virus free following the micrografting and thermal therapy.

• Korean Journal of Organic Agriculture
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• v.25 no.1
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• pp.171-185
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• 2017

${\gamma}$-aminobutyric acid (GABA) is a non-proteinogenic amino acid biosynthesized through decarboxylation of L-glutamic acid by glutamic acid decarboxylase. GABA is believed to play a role in defense against stress in plants. In humans, it is known as one of the major inhibitory neurotransmitters in the central nervous system, exerting anti-hypertensive and anti-diabetic effects. In this report, we wanted to enhance the GABA production from the barley leaf and corn silk by culturing them with lactic acid bacteria (LAB). The barley leaf and corn silk were mixed with various weight combinations and were fermented with Lactobacillus plantarum in an incubator at $30^{\circ}C$ for 48 h. After extracting the fermented mixture with hot water, we evaluated the GABA production by thin layer chromatography and GABase assay. We found that the fermented mixture of the barley leaf and corn silk in a nine to one ratio contained a higher level of GABA than other ratios, meaning that the intermixture and fermentation technique was effective in increasing the GABA content. We also tested several biological activities of the fermented extracts and found that the extracts of the fermented mixture showed improved antioxidant activities than the non-fermented extracts and no indication of cytotoxicity. These results suggest that our approach on combining the barley leaf and corn silk and its fermentation with LAB could lead to the possibility of the development of functional foods with high levels of GABA content and improved biological activities.