• Title/Summary/Keyword: Convergence ratio

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A Study on Auditor Designation System (감사인 지정제도에 관한 연구)

  • Kim, Ye-Kyoung;Hong, Hyo Seog
    • The Journal of the Convergence on Culture Technology
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    • v.7 no.4
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    • pp.479-490
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    • 2021
  • As a part of Korean accounting reforms through the improvement of the accounting and audit related systems, the amendment bill of 'Act on External Audit of Stock Compamies's was passed in the Natinal Assembly plenary session in 2017, the amended act has been enforced except some regulations since the business year on November 1, 2018, and all the amended matters will be applied from the business year of 2024. The reasons for auditor designation in 2019 are 'pre-IPO' 331 companies, 220 periodic designation companies, 197 companies that had operating loss for three consecutive years, 112 companies with issues for administration, 108 companies with excessive debt ratio and 66 companies with no auditors. Regarding the reasons for the increase of auditor designation, 475 companies were increased in accordance with the new designation standard by the amended bill of Act on External Audit of Stock Companies, 114 companies were increased due to the abolition of the considered designation system of companies to be listed, and 90 companies were increased based on the increase of listed companies incorporated to issues for administration. In 2020, 462 companies had periodical designation (434 listed, 28 non-listed), adding 242 companies (110%) over a year. In terms of direct designation, 'pre-IPO' accounted for the most (362 companies), followed by '3 consecutive years of operating loss' (245 companies), then by companies with administration issues (133 companies), and CEO & largest sharholder replacement. Regarding the designation of auditors according to accounting firms in 2020, A group that includes(top 4) accounting firms(Samil, Samjeong, Hanyeong, Anjin) had 526 companies(34.6%), which ia an incease of 72 companies from the previous year(454 companies, 37.1%), but the weight decreased by 2.5%.

Zeolitization of the Dacitic Tuff in the Miocene Janggi Basin, SE Korea (장기분지 데사이트질 응회암의 불석화작용)

  • Kim, Jinju;Jeong, Jong Ok;Shinn, Young-Jae;Sohn, Young Kwan
    • Economic and Environmental Geology
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    • v.55 no.1
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    • pp.63-76
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    • 2022
  • Dacitic tuffs, 97 to 118 m thick, were recovered from the lower part of the subsurface Seongdongri Formation, Janggi Basin, which was drilled to assess the potential for underground storage of carbon dioxide. The tuffs are divided into four depositional units(Unit 1 to 4) based on internal structures and particle componentry. Unit 1 and Units 3/4 are ignimbrites that accumulated in subaerial and subaqueous settings, respectively, whereas Unit 2 is braided-stream deposits that accumulated during a volcanic quiescence, and no dacitic tuff is observed. A series of analysis shows that mordenite and clinoptilolite mainly fill the vesicles of glass shards, suggesting their formation by replacement and dissolution of volcanic glass and precipitation from interstitial water during burial and diagenesis. Glass-replaced clinoptilolite has higher Si/Al ratios and Na contents than the vesicle-filling clinoptilolite in Units 3. However, the composition of clinoptilolite becomes identical in Unit 4, irrespective of the occurrence and location. This suggests that the Si/Al ratio and pH in the interstitial water increased with time because of the replacement and leaching of volcanic glass, and that the composition of interstitial water was different between the eastern and western parts of the basin during the formation of the clinoptilolite in Units 1 and 3. It is also inferred that the formation of the two zeolite minerals was sequential according to the depositional units, i.e., the clinoptilolite formed after the growth of mordenite. To summarize, during a volcanic quiescence after the deposition of Unit 1, pH was higher in the western part of the basin because of eastward tilting of the basin floor, and the zeolite ceased to grow because of the closure of the pore space as a result of the growth of smectite. On the other hand, clinoptilolite could grow in the eastern part of the basin in an open system affected by groundwater, where braided stream was developed. Afterwards, Units 3 and 4 were submerged under water because of the basin subsidence, and the alkali content of the interstitial water increased gradually, eventually becoming identical in the eastern and western parts of the basin. This study thus shows that volcanic deposits of similar composition can have variable distribution of zeolite mineral depending on the drainage and depositional environment of basins.

Comparison of the levels of energy intake from dish and food groups by gender and age among Korean obese adults: data obtained from the 2013-2018 Korea National Health and Nutrition Examination Survey (비만 성인의 성별·연령군에 따른 총 에너지 섭취 대비 식품군·음식군 에너지 섭취비율: 2013-2018년 국민건강영양조사 자료를 활용하여)

  • Cheongmin Sohn;Woori Na;Chaeryeon Kim;Seunghee Choi;Oh Yoen Kim;Jounghee Lee;Mi Ock Yoon;Myoungsook Lee
    • Journal of Nutrition and Health
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    • v.55 no.6
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    • pp.670-683
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    • 2022
  • Purpose: To provide the primary data on dietary guidelines for the management of obesity, we analyzed the intake rate of food groups and dish groups according to obesity and age. Data were obtained from the Korea National Health and Nutrition Examination Survey (KNHANSE, 2013-2018). Methods: This study analyzed the data of 21,184 adults aged 19-64 years, obtained from the KNHANSE 2013-2018. The 24-hour recall was performed and the food groups were classified into six representative food groups (grains, meat·fish·eggs·legumes, vegetables, fruits, milk and dairy, and oil and sugar), and 'alcohol' and 'others'. The dish groups were classified into a total of twenty-four types. Results: The normal group included 9,004 subjects (42.5%), while the obese group had 12,180 subjects (57.5%). The food groups showing significant differences according to obesity were grains (p < 0.001), meat/fish/egg/legumes (p < 0.001), and vegetables (p < 0.001); similar results were obtained in both male and female. Comparing the intake rate of food groups and dish groups targeting only the obese group according to age, the food groups showing significance between the obese group and the normal group were grains (p < 0.001) and vegetables (p < 0.001), with significantly increased intake in both genders. Considering the dish groups, significant increases were determined for stews (p < 0.001), seasoned vegetables (p < 0.001), and kimchi (p < 0.001) in male, and for rice (p < 0.001), seasoned vegetables (p < 0.001), kimchi (p < 0.001), and rice cakes (p < 0.001) in female. Conclusion: The results of this study determined that the intake ratio of food and dish groups differs by age in obese adults. We believe that our results can be used as primary data for forming dietary guidelines for obese adults in the future.

Effects of Temperature and Irrigation Intervals on Photosynthesis, Growth and Growth Analysis of Pot-grown Cucumber Seedlings (온도와 관수 주기가 오이 포트 묘의 광합성, 생육 및 생장 해석에 미치는 영향)

  • Jin Hee An;Eun Yong Choi;Yong Beom Lee;Ki Young Choi
    • Journal of Bio-Environment Control
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    • v.32 no.2
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    • pp.148-156
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    • 2023
  • This study was conducted in an indoor cultivation room and chamber where environmental control is possible to investigate the effect of temperature and irrigation interval on photosynthesis, growth and growth analysis of potted seedling cucumber. The light intensity (70 W·m-2) and humidity (65%) were set to be the same. The experimental treatments were six combinations of three different temperatures, 15/10℃, 25/20℃, and 35/25℃, and two irrigation intervals, 100 mL per day (S) and 200 mL every 2 days (L). The treatments were named 15S, 15L, 25S, 25L, 35S, and 35L. Seedlings at 0.5 cm in height were planted in pots (volume:1 L) filled with sandy loam and treated for 21 days. Photosynthesis, transpiration rate and stomatal conductance at 14 days after treatment were highest in 25S. These were higher in S treatments with a shorter irrigation interval than L treatments. Total amount of irrigation water was supplied evenly at 2 L, but the soil moisture content was highest at 15S and lowest at 25S > 15L > 25L, 35S and 35L in that order. Humidity showed a similar trend at 15/10℃ (61.1%) and 25/20℃ (67.2%), but it was as high at 35/25℃ (80.5%). Cucumber growth (plant height, leaf length, leaf width, chlorophyll content, leaf area, fresh weight and dry weight) on day 21 was the highest in 25S. Growth parameters were higher in S with shorter irrigation intervals. Yellow symptom of leaf was occurred in 89.9% at 35S and 35L, where the temperature was high. Relative growth rate (RGR) and specific leaf weight (SLA) were high at 25/20℃ (25S, 25L), RGR tended to be high in the S treatment, and SLA in the L treatment. Water use efficiency (WUE) was high in the order of 25S, 25L > 15S > 15L, 35S, and 35L. As a result of the above, the growth and WUE were high at the temperature of 25/20℃.

Development of evaluation items for adolescents' dietary habits and nutritional practices reflecting eating behaviors and food environment (식행동, 식생활 환경을 반영한 청소년의 식생활·영양 실천 평가 항목 개발)

  • Jimin Lim;Hye Ji Seo;Jieun Oh
    • Journal of Nutrition and Health
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    • v.57 no.1
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    • pp.136-152
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    • 2024
  • Purpose: A comprehensive evaluation item was developed to assess adolescent dietary habits and nutritional practices, considering food intake, eating behaviors, and food culture, such as social support and food environment. Methods: The 59 candidate items of the evaluation checklist were obtained based on the results of the eighth Korea National Health and Nutrition Examination Survey data, Korea Dietary Reference Intakes, dietary guidelines for adolescents, Youth Risk Behavior Survey data, national nutrition policies and dietary guidelines, and literature reviews. Four hundred and three middle and high school students residing in metropolitan areas participated in a survey using the 58-item checklist, which was selected through expert evaluation and content validity ratio analysis. The construct validity of the assessment tool for the quality of adolescent diets was assessed by exploratory factor analyses to determine if the checklist items were organized properly and whether the responses to each item were distributed adequately. Results: The Bartlett sphericity test was significant for each area (p <0.001), and the eigen values were greater than one. The Kaiser-Meyer-Olkin and cumulative proportions by areas were food intake (0.765 and 56.8%, respectively), eating behaviors (0.544 and 64.8%, respectively), and food environment (0.699 and 62.4%, respectively). Twenty-two checklists were determined for the final evaluation items for the adolescents' dietary habits and nutritional practices and were categorized into three distinct factors: food intake (10 items), eating behaviors (4 items), and food environment (8 items). Conclusion: The evaluation items for adolescent dietary habits and nutritional practices is a useful checklist for easily and quickly assessing the dietary qualities and reflecting Korean adolescents and their food environmental factors related to a sustainable diet.

Current Status of Informed Consent Form for Acupotomy in Korean Medicine Hospitals and Development of a Standard Informed Consent Form Using Delphi Method (한방병원의 침도 시술 동의서의 현황 조사와 델파이 기법을 활용한 표준 시술 동의서 개발)

  • Jihun Kim;Bonhyuk Goo;Hyongjun Kim;Kyoungsuk Seo;Myungjin Oh;Myungseok Ryu;Sang-Hoon Yoon;Kwang Ho Lee;Hyun-Jong Lee;Jungtae Leem;Hyungsun Jun;Jeong Ihn Sook;Sung Woon Choi;Tae Wook Lee;Yeonhak Kim;Yoona Oh;Kunhyung Kim;Gi Young Yang;Eunseok Kim
    • The Journal of Korean Medicine
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    • v.45 no.1
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    • pp.182-201
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    • 2024
  • Objectives: This study was conducted to develop a standard acupotomy consent form that takes into account the unique characteristics of Korean Medicine. The study was motivated by the increasing importance of patient autonomy and the growing number of legal disputes related to medical malpractice in the clinical field of Korean Medicine. Methods: The analysis phase of the study involved a survey of the current status of acupotomy consent forms in Korean Medicine hospitals nationwide. The items of each form were analyzed based on the contents of the Medical law and the standard contract for medical procedures of the Fair Trade Commission (FTC). In the development and evaluation phase, the items and contents of the acupotomy consent form were evaluated using a 5-point Likert scale and content validity was assessed through two rounds of Delphi surveys. In the improvement phase, the contents of the consent form were revised based on the results of a survey of inpatient and outpatient patients in the Department of Acupuncture and Moxibustion at Pusan National University Korean Medicine Hospital, and real-time online meeting. The final version of the standard acupotomy consent form was completed after undergoing proofreading and corrections by a linguistics expert. Results: Only 30% of Korean Medicine hospitals have implemented acupotomy consent forms. The items of the consent forms did not fully include the items presented in the Medical act and the standard contract for medical procedures of the FTC. To address this issue, two rounds of Delphi surveys and a real-time discussion were conducted with a panel of 12 experts on 27 preliminary items of consent forms. The items and contents that met the criteria for content validity ratio, convergence, and consensus were derived. Based on the derived items and content, a standard acupotomy consent form was developed. Conclusions: The standard consent form for acupotomy is anticipated to ensure patient autonomy and enhance transparency and liability in acupotomy. Furthermore, it is expected to serve as evidence in case of medical disputes related to acupotomy and contribute as a reference document for the development of standard consents forms for various procedures of Korean Medicine. However, the limitations of the study include that the survey of consent forms was limited to only training hospitals of Korean Medicine, and the standard consent form is only applicable to adults in Korea. Future studies are needed to address these limitations.

A Study on Dietary Behavior of Chinese Consumers Segmented by Dietary Lifestyle (중국 현지 소비자들의 식생활 라이프스타일 세분화에 따른 식행동 연구)

  • Oh, Ji Eun;Yoon, Hei-Ryeo
    • Journal of the Korean Society of Food Culture
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    • v.32 no.5
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    • pp.383-393
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    • 2017
  • This study was conducted to analyze the dietary lifestyle of local Chinese consumers and to classify dietary characteristics according to their dietary lifestyle factors and dietary behaviors. This investigation was conducted for 1 month from 1 January 2017 targeting 300 adult males and females living in China using the online survey company surveymonkey. Four factors relating to dietary lifestyle were identified, gourmet factor, healthy factor, convenience factor and economic factor, and these were grouped into 4 clusters according to their dietary lifestyle factor scores. Group 1, the gourmet economy group, showed a high percentage of living alone and a high frequency of eating out, but a relatively low percentage of three regular meals per day. Their dietary lifestyle was sensitive to gourmet factors and economic factors, but less sensitive to health and convenience factors. Group 2, the wide interest group, contained a high percentage of individuals in their 30s, as well as more highly educated individuals and a higher income than other groups. Because their dietary lifestyle scores tended to be higher than those of other groups, they sought a variety of new foods and gourmet meals for enjoyment of dining and life, as well as well-being food materials and foods related to health. Group 3, the health economic group, constituted a family-type consumer group with lower income level than the other groups. Members of this group were seeking health food and natural food in their dietary lifestyle and tended to pursue a high economic profit ratio when purchasing food. Finally, group 4 showed a relatively higher percentage of women over 30 and individuals with a college level or higher education than the other groups. This group was more interested in health and taste than price and convenience, and showed the highest LOHAS orientation among middle aged Chinese women. Moreover, members of this group directly utilized their knowledge regarding nutrition in real life.

Occurrence and Chemical Composition of Ti-bearing Minerals from Samgwang Au-ag Deposit, Republic of Korea (삼광 금-은 광상에서 산출되는 함 티타늄 광물들의 산상 및 화학조성)

  • Yoo, Bong Chul
    • Korean Journal of Mineralogy and Petrology
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    • v.33 no.3
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    • pp.195-214
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    • 2020
  • The Samgwang Au-Ag deposit has been one of the largest deposits in Korea. The deposit consists of eight lens-shaped quartz veins which filled fractures along fault zones in Precambrian metasedimentary rock, which feature suggest that it is an orogenic-type deposit. The Ti-bearing minerals occur in wallrock (titanite, ilmenite and rutile) and laminated quartz vein (rutile). They occur minerals including biotite, muscovite, chlorite, white mica, monazite, zircon, apatite in wallrock and white mica, chlorite, arsenopyrite in laminated quartz vein. Chemical composition of titanite has maximum vaules of 3.94 wt.% (Al2O3), 0.49 wt.% (FeO), 0.52 wt.% (Nb2O5), 0.46 wt.% (Y2O3) and 0.43 wt.% (V2O5). Titanite with 0.06~0.14 (Fe/Al ratio) and 0.06~0.15 (XAl (=Al/Al+Fe3++Ti)) corresponds with metamorphic origin and low-Al variety. Chemical composition of ilmenite has maximum values of 0.07 wt.% (ZrO2), 0.12 wt.% (HfO2), 0.26 wt.% (Nb2O5), 0.04 wt.% (Sb2O5), 0.13 wt.% (Ta2O5), 2.62 wt.% (As2O5), 0.29 wt.% (V2O5), 0.12 wt.% (Al2O3) and 1.59 wt.% (ZnO). Chemical composition of rutile in wallrock and laminated quartz vein has maximum values of 0.35 wt.%, 0.65 wt.% (HfO2), 2.52 wt.%, 0.19 wt.% (WO3), 1.28 wt.%, 1.71 wt.% (Nb2O3), 0.03 wt.%, 0.07 wt.% (Sb2O3), 0.28 wt.%, 0.21 wt.% (As2O5), 0.68 wt.%, 0.70 wt.% (V2O3), 0.48 wt.%, 0.59 wt.% (Cr2O3), 0.70 wt.%, 1.90 wt.% (Al2O3) and 4.76 wt.%, 3.17 wt.% (FeO), respectively. Rutile in laminated quartz vein is higher contents (HfO2, Nb2O3, As2O5, Cr2O3, Al2O3 and FeO) and lower content (WO3) than rutile in wallrock. The substitutions of rutile in wallrock and laminated quatz vein are as followed : rutile in wallrock [(Fe3+, Al3+, Cr3+) + Hf4+ + (W5+, As5+, Nb5+) ⟵⟶ 2Ti4+ + V4+, 2Fe2+ + (Al3+, Cr3+) + Hf4+ + (W5+, As5+, Nb5+) ⟵⟶ 2Ti4+ + 2V4+], rutile in laminated quartz vein [(Fe3+, Al3+) + As5+ ⟵⟶ Ti4+ + V4+, (Fe3+, Al3+) + As5+ ⟵⟶ Ti4+ + Hf4+, 4(Fe3+, Al3+) ⟵⟶ Ti4+ + (W5+, Nb5+) + Cr3+], respectively. Based on these data, titanite, ilmenite and rutile in wallrock were formed by resolution and reconcentration of cations (W5+, Nb5+, As5+, Hf4+, V4+, Cr3+, Al3+, Fe3+, Fe2+) in minerals of wallrock during regional metamorphism. And then rutile in laminated quartz vein was formed by reconcentration of cations (Nb5+, As5+, Hf4+, Cr3+, Al3+, Fe3+, Fe2+) in alteration minerals (white mica, chlorite) and Ti-bearing minerals reaction between hydrothermal fluid originated during ductile shear and Ti-bearing minerals (titanite, ilmenite and rutile) in wallrock.