• Title/Summary/Keyword: Fair Value

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Ecological Impact Analysis of a Stream on the Dam Construction Using Species Biotic Index (SBI) as a Tool of Ecosystem Health Assessment

  • An, Kwang-Guk;Kim, Jai-Ku
    • Korean Journal of Ecology and Environment
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    • v.40 no.4
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    • pp.495-502
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    • 2007
  • Species biotic index (SBI), based on a fish assemblage, was applied to a stream assessment using long-term ecological fish data set (1996 to 2001) in Boryong dam area, which is located in the mainstream of Ungchun Stream of Chungnam province, Korea. According to the methods of Hilsenhoff (1988), the scores of tolerance guild assigned 10 classes to each species by its habitat and feeding guild, but modified current 7 criteria to 5 scoring standards due to unclear borderline among species. Relative abundance in the species number of upper stream guilds was only 7% of the total, whereas the abundance in the species number of middle to downstream upper stream guilds was 64%. Mean SBI, based on dataset in Site 1 during 1995-2001 averaged 5.10, which was judged as a "good" condition by the rank criteria of SBI. Before the dam construction, mean SBI in the Site 1 was 4.61, indicating a "good" condition, but after the dam construction, mean SBI was 5.60, indicating a "fair" condition. Trajectory analysis in the Site 1 showed significantly (One-way ANOVA, $F_{6,21}=3.26$, p=0.02) different among years, reflecting the changes of fish composition and population density by the dam construction, whereas Site 2 showed no significant changes ($F_{6,21}=1.00$, P =0.45) difference among years. Mean SBI prior to the dam construction in the Site 3 was 4.52 but after the construction, the value was 6.30, indicating a distinct difference between the pre- and post-dam construction. Trajectory analysis at the Site 3 supported this fact: Values of SBI showed significantly ($F_{6,21}$=14.37, p<0.01) different. Mean SBI was 4.67 in the Site 4, indicating a "good" condition in the health and the health rank was same as the sampling sites 1, 2, and 4. Trajectory in the Site 4 showed no significant ($F_{6,21}=2.35$, p=0.07) difference among the years. Overall, our trajectory analysis indicated that three of four sampling sites (sites 1, 3, 4) showed significant decreases (n=7, p<0.05) and that the proportions of sensitive species declined evidently in the sites 1 and 2 and the tolerant species increased in the dam sites. Our outcomes may be used as a key data for diagnosis of the long-term ecological impact in the future in the watershed.

Contribution of Nutrient Flux through the Korea Strait to a Primary Production in the Warm Region of the East Sea (동해 난수역의 일차생산에 대한 대한해협 유입 영양염의 기여)

  • Lee, Tongsup;Rho, Taekeun
    • The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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    • v.18 no.2
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    • pp.65-69
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    • 2013
  • In situ measurement of a primary production in East Sea, a marginal sea with a fair accessibility, is nonetheless an arduous task because of dynamic variability. In this study, we estimated the mean value of background (gross) primary production over the warm region of the East Sea based on a biogeochemical hypothesis. We propose an immiscible-shoaling hypothesis for the estimation of primary production, which assumes that primary production in the warm region occurred only by the nutrient supply through the Korea Strait. Annual primary production thus estimated is $209\;gC\;m^{-2}\;y^{-1}$, which is comparable to the satellite-based estimates of net primary production in the region. However, since this hypothesis assumes that primary production is based on only the new nutrients supplied to the system, primary production would increase by 40% if we release the assumption, and assume f = 0.6. This suggests that nutrient influx through the Korea Strait alone is more than enough to support primary production previously reported. Primary production may increase as much as two times if we considered other external perturbations excluded intentionally to estimate the background level of primary production, such as coastal upwelling, submerged ground water discharge, aeolian input, ocean dumping, and mixing by typhoons as well as the contribution of cyanobacteria that has not been quantified in the region. This implies the primary production in the warm region of the East Sea would be comparable to that of the Peru upwelling region with f = 0.6.

A Study of Teaching-Learning Method Using Real Objects and Development of Materials for Student Evaluation - Focused on 1st Grade Middle School Students - (구체적 조작물을 활용한 교수-학습과 평가자료 개발에 관한 연구)

  • 고혜정;김승동
    • Journal of the Korean School Mathematics Society
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    • v.5 no.2
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    • pp.1-15
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    • 2002
  • The purpose of this study came to start to be helpful in that the teachers in field produced evaluation subject about the mathematics and applied by analyzing the performance capacity for the students about the subject developed through the application of subject about the teaching-learning model that can utilize the learners' learning experience and the development of items that can evaluate it by utilizing various and concrete operational materials as an object of the first year at the middle schools. The concrete purpose of realizing it is as follows. 1. This study is to develop the teaching-learning model centered on activities adequate to utilize various and concrete operational materials. 2. This study is to develop evaluation data for utilizing the concrete operational materials by making construction through the application of developed teaching-learning model as possible. 3. This study is to present standards initiative for reliable and fair marking about the evaluation data and to analyze the students' practice capacity by using it effectively. For accomplishing the purpose of this research, this study is the work-oriented teaching and learning model using learning data that can be easily found around the surroundings and 8 evaluation programs in order that the experience-oriented learning based on circumstances learning among the learning models of constructivism. Also, it is to examine the result after applying that on a basis of 25 students, consisted of only on class in a year, in the first year at the small size of agricultural middle schools. The result of this study from this research is as follows. First, as a result of frequency survey, of response about the developed evaluation data it showed positive response more than 80% of all the items. The atmosphere of self-directed learning was produced because the developed evaluation data could induce activity-based learning naturally by stimulating the students' curiosity and promoting interest. Second, this study executed t-test for the result of questionnaire about the mathematics propensity, and there were significant differences in 19 items among 25 items. It presented that the application of data about the teaching-learning and evaluation directly using concrete operational materials to the constructional learning by level might have desirable affect on the students' mathematical propensity. It came to be a motive that could increase value recognition and interest on the subject of mathematics by investigating a mathematical principle rule and confirming it through activity learning using the concrete operational materials.

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Monitoring of Pesticide Residues and Risk Assessment of Agricultural Products Consumed in South Korea (국내유통농산물 중 잔류농약 모니터링 및 안전성 평가)

  • Kim, Sung-Hun;Choe, Won-Jo;Baik, Yong-Kyoo;Kim, Woo-Seong
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.37 no.11
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    • pp.1515-1522
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    • 2008
  • Monitoring the pesticide residues in agricultural products is essential to protect consumers, obtain data for risk assessment, and ensure fair trade practices. We developed a multi-residue method for the analysis of 37 pesticides with different physico-chemical properties in agricultural products and analyzed the amount of pesticide residues on about 1,000 samples circulated in South Korea. The samples consisted of 26 different types of agricultural products selected at markets in 14 major cities; cereals (2 species), nuts (1 species) potatoes (1 species), beans (2 species), fruits (3 species), vegetables (16 species), and mushrooms (1 species). In this study, residual pesticides were detected in 23 samples (2.2%) and one sample was detected to be over maximum residue limits (MRLs, 0.1%) for pesticides in foods by the Korea food code. In leafy vegetables such as pepper leaves, radish leaves, cham-na-mul, shin-sun-cho, crown daisy, chwi-na-mul and citrus fruits such as kumquat, 8 kinds of pesticides were detected. Specially, diazinon were detected over MRLs and also, endosulfan, ethoprophos and phenthoate were detected frequently. Based on these results, we investigated the risk assesment from amount of residual pesticide, total %ADI was 1.262%, but the value has not effected on human health.

Sales Commission of Department Store and Policy Implications (백화점의 판매수수료 현황 및 정책대응 방안)

  • Lee, Jung-Hee;Hwang, Seong-Huyk;Kim, Sung-Min
    • Journal of Distribution Research
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    • v.15 no.5
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    • pp.37-60
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    • 2010
  • Department Stores have been in place as typical large-scale retailer in Korean retail market. After Asian financial crisis in 1997, the market share of major three department stores has been increased and they have had a dominant position in relationship with vendors or manufacturers. Thus, they are able to control sales commission. Sales commission is defined as things that department stores which contribute to products sales instead of manufacturers take some portion of price as their revenue. In other words, vendors or manufacturers pay some amount of money from their sales by contracted ratio to department stores. The problem is that vendors or manufacturers think that sales commission is high. However, department stores have a different opinion that sales commission is not high because they generate new value from gathering customers and doing marketing activity on behalf of vendors or manufacturers. Because department stores have operated with business model of renting sales space to vendors or manufacturers instead of buying goods directly from them, this situation has been taken place. The revenue of department stores depend on sales commission. Thus, they want to get a dominant power to control sales commission in relationship with vendors or manufacturers. So, they have tried to increase their size and brand power. The considered policies related in sales commission of department stores are as following: preventing monopoly or oligopoly of department store, being strength of monitoring for department stores' unfair trade, strict enforcement of law for large-scale retailer's unfair trade, and inducing win-win strategy doing voluntarily by department stores.

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Quality standard of Pleurotus ostreatus in a market and changes of mushroom quality during storage (유통 느타리버섯의 등급별 품질규격 및 저장기간별 품질 변화)

  • Lee, Chan-Jung;Oh, Jin-A;Cheong, Jong-Chun;Jhune, Chang-Sung;Moon, Ji-Won;Kong, Won-Sik;Suh, Jang-Sun
    • Journal of Mushroom
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    • v.11 no.4
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    • pp.287-291
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    • 2013
  • This study was carried out to improve standardization of agricultural products and investigate quality changes during storage at different treatments. The standardization does much to improve merchantable quality, distribution efficiency and fair dealings by shipping of the standard agricultural products. Therefore, modification of these standards is required to fit farmhouse situations. Average pileus diameter and thickness of A grades was 38.9 mm and 4.5 mm at shelf culture and 22.2 mm and 3.9 mm at bottle culture. Average stipe length of A grades was 49.6 mm at shelf culture and 66.7 mm at bottle culture, and stipes thick was the highest in A grades of shelf culture. The diameter of pileus of Pleurotus ostreatus stored for 14 days at $4^{\circ}C$ and $10^{\circ}C$ showed no significant difference. but the thickness of pileus decreased rapidly after 7 days. L-value and hardness of stipes and pileus were higher at shelf culture than bottle culture.

Estimation of Optimal Ecological Flowrate of Fish in Chogang Stream (초강천에서 어류의 최적 생태유량 산정)

  • Hur, Jun Wook;Kim, Dae Hee;Kang, Hyeongsik
    • Ecology and Resilient Infrastructure
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    • v.1 no.1
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    • pp.39-48
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    • 2014
  • In order to establish fundamental data for stream restoration and environmental flow, we investigated optimal ecological flowrate (OEF) and riverine health condition in the Chogang Stream, a tributary to Geum River, Korea. The number of fish individuals sampled in this period were 4,669 in 36 species of 9 families. The most abundant species was Korean chub (Zacco koreanus, 34.0%) followed by pale chub (Z. platypus, 22.6%) and Korean shinner (Coreoleuciscus splendidus, 13.3%). Index of biological integrity (IBI) and qualitative habitat evaluation index (QHEI) values decreased from upstream to downstream along the stream. The estimated IBI value ranged from 27.9 to 38.6 with average 32.2 out of 50, rendering the site ecologically fair to good health conditions. OEF was estimated by the physical habitat simulation system (PHABSIM) using the habitat suitability indexes (HSI) of three fish species Z. koreanus, C. splendidus and Pseudopungtungia nigra selected as indicator species. In Z. koreanus, HSI for flow velocity and water depth were estimated at 0.1 to 0.4 m/s and 0.2 to 0.4 m, respectively. In P. nigra, HSI for flow velocity, water depth and substrate size were estimated at 0.2 to 0.5 m/s and 0.4 to 0.6 m and fine gravel to cobbles, respectively. OEF values increasing from up to downstream was found to increase, weighted usable area (WUA) values increased accordingly.

Study on the Problems of Korean GAAP and Tax Regulations on the Merge Transactions ("기업인수.합병 등에 관한 회계처리준칙" 및 관련 세법 규정의 문제점)

  • Shin, Hyun-Geol
    • Korean Business Review
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    • v.17 no.2
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    • pp.1-23
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    • 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.

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Acute Achilles Tendon Rupture : - Isokinetic plantarflexion torque evaluation after Krackow suture technique - (급성 아킬레스건 파열 - Krackow 봉합술 후 등속성 족저 굴곡력의 분석 -)

  • Jung, Hong-Geun;Yoo, Suk-Ju;Lee, Sung-Chul;Park, Hee-Gon;Kim, Ki-Young;Kim, Myung-Ho
    • Journal of Korean Foot and Ankle Society
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    • v.6 no.2
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    • pp.181-189
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    • 2002
  • Purpose: We try to evaluate the functional outcomes of the ankle with isokinetic plantaflexion torque for acute achilles tendon rupture cases those treated by primary repair with the Krackow suture technique and early rehabilization. Materials and Method: The authors studied retrospectively, 15 patients of acute achilles tendon rupture treated and followed over six months, from July 1997 to May 2001. There were 12 men and 3 women, and mean age was 39.6year. The repair method of ruptured tendon was single or double Krackow suture technique. One week(5days-2weeks) after operation, early ROM with ankle-foot orthosis was started. We used Arner-Lindholm Scale for the clinical evaluation and analyzed patient's satisfaction and subjective strength deficit. We analyzed the dorsiflexion peak torque and plantarflexion peak torque of the ankle statistically with strength test with Cybex dynamometer. Result: In clinical results, we had 11 excellent cases(73%) and 3 good cases(20%). In patients satisfaction degree, 11 excellent cases(66.6%), 3 good cases(20%) and 2 fair cases(13.4%). And in strength deficit, 3 none deficit (20%), 9 minimal deficit(60%). We evaluated the isokinetic plantar flexion torque in 3months or 6months after operation. After 3 months, isokinetic test showed the mean functional deficits, 32% and 25% at $30^{\circ}$ and $120^{\circ}/sec$, in 7 cases(46.6%) of 15 cases respectively. After 6 months, the mean deficits were in 21%, 24% at 30. and $120^{\circ}/sec$, respectively. At 3 and 6 months' follow up, absolute value of isokinetic test showed increase of 25. 31bs to 421bs and 19.61bs to 271bs at $30^{\circ}$ and $120^{\circ}/sec$, respectively. Conclusion: We had good result for acute achilles tendon rupture treated by Krakow suture technique and early range of motion exercise of the ankle. After 6 months, strength deficit was 21% in all of cases but were able to return pre-injured state. This study shows Krakow suture technique was recommended method for primary repair and early rehabilization of achilles tendon ruptue.

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Ecological Characteristics and Chemical Gradients in Two Different Loach Populations-Misgurnus anguillicaudatus and Koreocobitis rotundicaudata (미꾸리(Misgurnus anguillicaudatus)와 새코미꾸리 (Koreocobitis rotundicaudata) 개체군의 생태지표 특성 및 이.화학적 수질구배 분석)

  • Shin, Eun Ju;Choi, Ji-Woong;An, Kwang-Guk
    • Korean Journal of Environmental Biology
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    • v.31 no.4
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    • pp.419-428
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    • 2013
  • The objectives of this research were to determine ecological characteristics and chemical gradients in two different loach populations-Misgurnus anguillicaudatus ($M_a$) and Koreocobitis rotundicaudata ($K_r$). Eight chemical parameters were compared to test the chemical preferences between the two species. The population of Kr occurred more in better water quality, compared to the $M_a$-population. The $M_a$-population co-occurred more with tolerant species (TS) and omnivores, whereas the $K_r$-population co-occurred more with sensitive species (SS) and insectivores. The differences in the tolerance and trophic composition matched well with the result of stream health assessment, based on the multi-metric model of Index of Biological Integrity (IBI). The IBI value in habitat with the $M_a$-population was "19.6" (range: 8~40) indicating a fair condition, and the IBI values of $K_r$-population was 29.4 (range: 12~40) indicating good condition. Similar results were found in physical habitat health analysis (QHEI). Overall, data analysis showed that the $M_a$-population belong to the tolerant species and $K_r$-population belong to sensitive species in the tolerance classification.