• Management & Information Systems Review
• /
• v.33 no.5
• /
• pp.71-84
• /
• 2014

We examine evidence on the relationship between firms that targeted by the Financial Supervisory Service for allegedly manipulating annual earnings and accounting quality measured by the discretionary accruals, an issue with important public policy implications. The main purpose of this paper is to empirically investigate the extent to which Korean WDS(Window Dressing Settlement) firms identified by the financial supervisory service in their audit review exhibit higher level of accounting quality in order to avoid any potential negative effects and to regain public confidence after audit review. In this study, we analyzed 51 WDS firms and 102 control firms which traded in the Korean Stock Exchange market during the period from 2000 to the 2010. The number of observations subject to various tests are 251 and 502 firm-years for WDS and control samples respectively across the 5 year sample period. The results of the study show that the accounting quality after auditor review be significantly improved. This result suggests that the FSS's audit review system would control the accounting quality and then improve the transparency of the accounting information. Thus it may be suggested that the current audit review system is efficient ways to lead listed firms to provide transparent financial statements.

• Research in Community and Public Health Nursing
• /
• v.9 no.1
• /
• pp.181-199
• /
• 1998

This study was designed to examine Home Nursing Care in Hospital-based and Community-based programs. This study investigates actual conditions of nursing needs and demands of clients and their family and the state of home nursing services. We hope that this study will improve upon the current home nursing care system. In Korea Home-Nursing Care programs are still developing and only now becoming a part of the health care delivery system. The data was collected by a questionaire the clients developed and modified through literature review by this writer and through 10 nurses who are members of 4 hospital and 3 community- based agencies. In this study 173 clients were selected. The study lasted from Oct. 1997 to March of 1998. The results show that the average age was 64.3, years older than most women clients (63.0%), the average age of a caregiver was 50.9 years old and most were female(77%). Two types of agency clients with a significant difference between social conditions [25.7%] used some form of insurance; 54.3% had the spouse pay expenses; pay 58.5% son and daughters of Hospital-based agencies: patients of social workers were 24.0%, the highest in the community agency. The condition of patients was 63.2% of the foley and nelaton catheter insertion at hospital based agencies. The range of nursing services offered is one of the highest among the 34 kinds of servies including nasogastric tube management basic nursing, ROM exercise, bladder irrigation, wound and sore dressing. For an effective care service factors that disturb each program such as a non-cooperatative family as well as patients themselves need to be lessened. Further more, the following must be emphasized, supportive counsel 27.0%, steady care for patient, 13.3%maintain a sense of security(11.7%), dressing sores and nutrition(10.0%). Although there were a large number of home nursing care services in the community, policy changes have gathered momentum. Fortunately, the scope and level at legal support will be increased in the future. The program should intergrate and link the district or community together. A project to develop a community based home nursing system as soon as possible should be developed. In conclusion, home nursing care nurses training curriculum should be strengthened.

• Asian-Australasian Journal of Animal Sciences
• /
• v.11 no.2
• /
• pp.121-127
• /
• 1998

Thirty two Omani sheep with eight animals each of; intact males (INT), males castrated with rubber rings immediately after birth (RR), males castrated with a burdizzo at 8 weeks of age (BC) and intact females (IF) were fed ad libitum a concentrate diet (CP 16%) plus chopped Rhodesgrass hay (8% CP) from weaning until slaughter at 28 kg. INT lambs grew faster from 9 to 20 weeks of age (p < 0.05) thus they were significantly heavier at 20 weeks of age than BC and IF, but not RR lambs. INT consumed more total feed than other sex groups over the period from 9 to 20 weeks of age. There were no significant differences between lambs of all experimental groups in feed per gain ratio. INT lambs had lower (p < 0.01) dressing percentage (DP) than RR, BC and IF. As a percentage in the empty body weight (EBW), INT had higher proportions of head, feet, empty gut (p < 0.001), liver (p < 0.05) and genitals (p < 0.05) but lower proportions of lungs and trachea (p < 0.05) than BC and IF lambs. INT males had a significantly higher (p < 0.05) proportion of bone than RR and IF lambs but lower (p < 0.05) proportion of fat than RR and IF. As a percentage in EBW, IF had the highest protortion (p < 0.001) of total body fat (TBF) followed by BC and RR whereas INT males had the lowest proportion. There was a general trend of IF having the highest proportion of individual and total non-carcass fat (TNCF) and total carcass fat (TCF) followed by BC and RR lambs whereas INT lambs had the lowest protortions of individual carcass and non-carcass fat depots. There were only few sex or castration effects on carcass tissue distribution. IF had higher proportions of intermuscular fat in the chuck, plate, leg and flank than INT and BC. The current study demonstrated that castration of intensively-raised male Omani native sheep especially at weaning using a burdizzo retarded growth rate and reduced carcass quality by increasing fat content.

• Journal of Animal Science and Technology
• /
• v.57 no.12
• /
• pp.42.1-42.14
• /
• 2015

Background: Dietary fats can alter the deposition and distribution of body fats in ruminants. The deposition and distribution of body fat play a vital role in the quality of ruminant carcasses and are of great commercial value since they influence the profitability and consumer acceptability of ruminant meat. The current study examined the effects of dietary blend of 80 % canola oil and 20 % palm oil (BCPO) on carcass characteristics, meat yield and accretion of fatty acid (FA) in subcutaneous, omental, perirenal, and mesentery adipose depots and m. supraspinatus (SS) in goats. Methods: Twenty four Boer crossbred bucks (BW $20.54{\pm}0.47kg$) were randomly assigned to diets containing on DM basis 0, 4 and 8 % BCPO, fed for 100 d and harvested. Results: Diet had no effect (P > 0.05) on slaughter weight, dressing percentage, carcass and non-carcass components, meat yield, color, moisture and carotenoid contents and weight of adipose tissues in goats. The proportion of C18:1n-9 and cis-9 trans-11 CLA in the omental, perirenal and SS was higher (P < 0.05) in goats fed 4 and 8 % BCPO compared with the control goats. Dietary BCPO reduced (P < 0.05) the proportion of C14:0 in the omental, perirenal and mesentery depots, C18:0 in the perirenal depot, C16:0 in the SS and C16:1n-7 in the SS, omental and perirenal tissues. Dietary BCPO enhanced the proportion of C18:1 trans-11 Vaccenic and C18:3n-3 in SS and C20:5n-3 in SS and mesentery depot. No significant changes were found in the FA composition of subcutaneous depot. Conclusions: Results indicate that dietary BCPO can be utilized to alter the FA composition of adipose tissues without detrimental effects on carcass characteristics in goats. Nonetheless, dietary BCPO is not an effective repartitioning agent for body fats in goats.

• Journal of Korean Academy of Nursing Administration
• /
• v.2 no.2
• /
• pp.5-16
• /
• 1996

The purpose of this study is to identify the handwashing knowledge and attitudes of resistered nurses on general wards. Subjects for this study include 182 nurses working in general wards of a hospital in Seoul area. Data were collected by a questionnaire from July 30 to August 10,1996. Statistical analyses were done by the SPSS/PC program. The techniques used in this sudy included frequencies, chi-square test. The results of this study are summarized as follows. 1. 34.6% of the respondents reported that they washed their hand an average of 5 to 7 times during the work day. 2. 38.5% of the respondents reported always washing after each patient contact. Only 9.9% always washed before contact with a patient. 3. 56.6% of the respondents reported a washing time of 10 to 20 seconds, whereas 29.1% washed 21 to 30 seconds. Chi-square tests were employed to determine any differences in handwashing frequency and duration by age, working years, work position. There were no satistically significant differences among the variables. 4. 95.6% of the subjects used water and plain soap during the washing process. The respondents washed the palms of the hands, the backs of their hands and between their fingers(33%). Only 17.6% removed rings before handwashing. Similarly, 11% removed their wristwatch. The majority(96.2%) reported that they used communal textile towel to dry their hands. When asked what method they used to turn off the water faucet after washing, 98.4% reported using direct hand-to-faucet contact. 5. Nursing activities that showed the highest handwashing rates was after wound dressing(22.9%), followed by suctioning(21.4%), injection(21.2%), inserting catheter(18%). 6. Reasons cited for reduced handwashing frequency included being too busy to wash more often(74.7%), no need to wash more often(11.0%) and dry skin caused by frequent handwashing(3.3%). 7. When asked where they obtained their current knowledge of handwashing techniques, they reported professors(73.6%), resisted nurses(14.8%) and supervisor(6.6%). 8. Nursing staff thought that proper handwashing was important factor in decreasing nosocomical infections(72.4%).

• Korean Institute of Interior Design Journal
• /
• v.23 no.5
• /
• pp.122-130
• /
• 2014

The objective of this paper is to investigate problems associated with Rural Housing Standard Plans for the Elderly based on the current status of 12 houses belonging to elderly people (60's and over) living in rural areas and engaged in farming activities, and to suggest improvements. The methods employed were a field survey with interviews and literature review. The results are as follows. First, the Plans were deemed inappropriate to prevent the possible accidents in entrance area such as slippiness and falls because the eaves are not long enough. Second, the area of foyer and the volume of foyer storage in the Plans are not enough to accommodate the subject's behaviors and their rural life. Third, rather than using the sink, many subjects preferred to wash simply in the shower while sitting, so the planning of a bathroom can't meet the subject's needs and behaviors. Fourth, the subjects prefer L + DK to LDK but the Plans were designed in the manner of LDK only. Fifth, the subjects have needs for bathrooms belong to the master bedrooms, but only one case of Plans satisfied their needs. Six, bedrooms with the exception of the master bedroom are used as storage in order to make up for a lack of storage space, but many storage space such as dressing rooms and pantries was not taken into consideration in the Plans. Lastly, the planning of storehouses does not meet the subjects' using behaviors for storehouses and the level of desirable capacity of goods.

• Korean Journal of Poultry Science
• /
• v.11 no.1
• /
• pp.33-39
• /
• 1984

The pattern of economic integration in the broiler industry can be grouped into three categories; 1) non-integration, 2) quasi-integration and 3) complete-integration. It is general to see that the non-integration is quite common under the market conditions of perfect competition, whereas the complete integration is more preferable in the imperfect competition. The quasi-integration, however, exists at all phases where the complete integration is not fully formed and implemented, but the non-integration has begun to alter its nature into integrated structure. The broiler industry in Korea has been characterized with the typically non-integrated independent operation, resulting in considerable price fluctuation and unstable industry as a whole. As a means of solving out the problem stemed from the non-integrated, growers and agribusinessmen involved in broiler industry have tended to develope the regular customer relationship prevailed between two parties. In fact, it has been practiced for years that most growers have been dealt with factor suppliers or processors on a regular basis for advantages of better price and quality, useful information, management help and so forth. Under the customary transaction, no formal contract has been made due to simple buyers and sellers relations, not like the one used to be performed in the form of contractual agreement. The broiler industry realizes the direction to go ahead toward the formal arrangement of integrated system from current regular transactions. As more Vowers, suppliers and processors recognize the necessity of it, the non-integrated industry appears to become the partially integrated by developing the existing customer relationship in such a way that functions of integrators are. further expanded and better organized. As a result, a type of quasi-integration started to show up by an integrator dominated in the field of hatching, feedmilling, dressing and by a grower's coop, It is concluded, therefore, that the evolution of quasi-integration in Korea's broiler industry is continuously taking place, implying the close approach to the completely integrated broiler production and marketing system.

• Asian-Australasian Journal of Animal Sciences
• /
• v.10 no.1
• /
• pp.20-27
• /
• 1997

Objectives of this study was to investigate effects of supplemental chromium (Cr) as CrP in growing pigs treated with pST. Seventy two Landrace pigs weighing average 60 kg were alloted to the three treatments during the 52-d experimental period: control (corn-soybean basal diet); pST treatment (4 mg/head/day); pST + CrP treatment (4 mg and 200 ppb/head/day). Upon termination of feeding trial weighing average 105 kg, thirty-six pigs randomly selected from each treatment were slaughtered to compare carcass traits. For the study of lipid metabolism, eighteen pigs were alloted to the same treatments. Adipose tissue samples from eighteen pigs were collected to investigate lipid metabolism. All treated samples with pST and pST + CrP showed improvements in daily weight gain, regardless of sex. Feed/gain ratio significantly improved in pigs treated with pST and pST + CrP. Dressing percentages were higher in pigs treated with pST and pST + Crp. Carcass grades were significantly higher in pigs treated with pST and pST + CrP. Lipolysis of adipose tissue measured in vitro was significantly increased in pigs treated with pST, lipogenesis in vitro showed opposite tendency. Even though the current data does not show synergistic effects on the above parameters when CrP and pST were supplied at the same time, but CrP supplementation tended to improve growth performance and carcass traits of pigs treated with pST.

• Journal of Korean Society for Quality Management
• /
• v.45 no.4
• /
• pp.1003-1020
• /
• 2017

Purpose: The purpose of this study is to find the optimum working conditions for spot welding of wire Cu alloys to achieve high-level quality. The parts subject to spot welding are brush card assemblies, which are the main module of the electric movement method of the car seat. Methods: In this study, the signal-to-noise ratio(SN ratio) and the loss function [L(y)] are used as Taguchi method for dynamic characteristics. Results: The results of the study are as follows. First, the analysis of variance using SN ratio showed 6 significant factors(p = 0.1% or less) among 7 factors except press force. Second, the optimal design of the dynamic characteristics is the tip exchange cycle: 50,000 ea., the welding time is 110 ms, the pressing force is 11 kgf/cm2, the rise time is 40 ms, and the tip dressing is 3,000 ea., Tip angle is 12o and electric current is 1,800 A. Conclusion: The validity of the spot welding process of the manufacturer's brush card assembly was verified and proved to be consistent with the study results. The results of this study are expected to standardize the welding conditions and guarantee the quality level required by the customers.

• Proceedings of the KACD Conference
• /
• 2003.11a
• /
• pp.608-608
• /
• 2003

The main objectives of root canal therapy are cleaning and shaping and then obturating the root canal system in 3 dimensions to prevent reinfection. Many instrumentation techniques and devices, supported by an irrigation system capable of removing pulp tissue remnants and dentin debris, have been proposed to shape root canals. But current regimens in chemomechanical debridement using instrumentation and irrigation with NaOCl are not predictably effective in root canal disinfection. These findings are not surprising because the root canal system is complex and contains numerous ramifications and anatomical irregularities. The microorganisms in root canals not only invade the anatomic irregularities of the root canal system but also are present in the dentinal tubules. Therefore further disinfection with an effective antimicrobial agent may be necessary and it well1mown that use of intracanal medication will lower bacterial count in infected root canals. Calcium hydroxide has a long history of use in endodontics, and more attention has been given to the use of calcium hydroxide as intracanal dressing for the treatment of infected pulp. However, when treatment is completed in one visit, no intracanal medications other than intracanal irrigants are used. Recently, a mixture of a tetracycline isomer, an acid, and a detergent(MTAD), has been introduced as a final rinse for disinfuction of the root canal system. It has been shown that MTAD is able to remove the smear layer with minimal erosive changes on the surface of dentin, and is effective against Enterococcus faecalis, a microorganism resistant to the action of other antimicrobial medications. In another study, the ability of MTAD was investigated to disinfect contaminated root canals with whole saliva and compared its efficacy to that of NaOCl Based on the results, it seems that MTAD is significantly more effective than 5.25% NaOCl in eradicating bacteria from infected root canals. In the cytotoxicity evaluation, MTAD is less cytotoxic than engenol, 3% $H20_2,\;Ca(OH)_2$ paste, 5.25% NaGCl, Peridex, and EDTA and more cytotoxic than 2.63%,1.31% and 0.66% NaOCl. Is it promising or transient?