• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.55-72
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• 2004

Before 2003 the companies In Korea should capitalize the interest expenses that are attributable to the acquisition, construction or production of a qualifying assets. However, according to the revised standard which should be applied from 2003, the companies can either capitalize the interest expenses or recognize as an expense when they are incurred. Therefore almost all the companies confronted with the decision making of accounting choices on the interest capitalization. This paper empirically examines which financial characteristics of the companies affect the accounting choice by using logistic regression model and reviews the sufficiency of the foot notes disclosures regarding the capitalized interest. The variables of the financial characteristics are change of debt-equity ratio, borrowing ratio, qualifying assets ratio, firm sire and income smoothing. The results of this study are summarized as follows. First, among the financial characteristics, only qualifying asset ratio has the significant difference between capitalized companies and expensing companies. Second, the results of logistic regression indicate that qualifying asset ratio and firm size have the significant influence on the accounting choices. Therefore, I cannot find the evidence supporting that the companies use the accounting choice to manage the financial ratios.

• Journal of the Korean Society of Clothing and Textiles
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• v.15 no.2 s.38
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• pp.77-87
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• 1991

The purpose of this study were to investigate the bed climate and the physiological responses in sleep on the traditional Korean floor heating system called Ondol. Ondol has been the most widely used heating system in Korea, yet there has been a no systematic studies examined its environmental effects on human body. Experimental room was constructed to match the typical thermal environment of Ondol. (floor surface temperature; $32\~33^{\circ}C$, air temperature; $22.5{\pm}1.0^{\circ}C$, relative humidity; $64.0{\pm}4.0\%$RH, air velocity; 0.25 m/sec.) Three different combinations of bedclothes were chosen for the experiment based on the study results showing that they were the most widely used types in Korea. Type 1 was the combination of a cotton-padded mattress with a cotton-padded Korean style blanket. Type 2 was a cotton-padded mattress with a cotton-guilted Korean style blanket. Type 3 was a cotton-padded matless with a polyacryl blanket. Thermal resistance of each of these combina-tions in the bedclothes was measured using thermal manikin. Two adult female was chosen for the seven hour sleeping experiment which was known to be the average sleeping hours of Korean adult female. The bed climate was measured with the temperature under the mattress, the surface temper-ature of the mattress, and the air temperature and the relative humidity of the space between the mattress and blanket. The skin temperature, rectal temperature of the subjects and the bed climate were measured eight times, one hour before the experiment and every hour during the experiment. The weight loss and the subjective sensation were measured for the each subjects before and after the experiment. The procedure was repeated twice with two subjects and three types of bedclothes, yielding twelve combinations of results. The results were as follows; 1. With the surface temperature of $32\~33^{\circ}C$ of Ondol, air temperature was $22.5{\pm}1.0^{\circ}C$ with $64.0{\pm}4.0\%$ RH. The bed climates were $39.2{\pm}40.8^{\circ}C$ under the mattress, $35.3\~36.2^{\circ}C$ on the mattress, and $26.9\~32.0^{\circ}C$ with $56.0\~71.3\%$ RH between the mattress and the blanket. 2. Mean skim temperature during sleep was 34.2"C with local skin temperature of $34.0\~35.5^{\circ}C$. The skin temperatures of abdomen, thigh, foot were higher than the other parts of the body. 3. The skin temperature of chest, thigh, leg and back varied significantly according to the combinations of bedclothes. With the cotton-padded blanket, the skin temperature was the highest, while with the cotton-guilted blanket showed lowest. 4. Examining the relationship between the mean skin temperature and the local skin temper-ature, the chest temperature showed the highest correlation with the former. Therefore, the chest temperature can be recommended to represent the skin temperature in measuring the bed climate. 5. The subjective bed climates were $39.0\~40.4^{\circ}C$ under the mattress, $35.2\~35.9^{\circ}C$ on the mattress, $29.8\~31.6^{\circ}C$ with $56.8\~68.4\%$ RH between the mattress and blanket. In sum, from this experiment we not only obtained the reliable value of bed climates on Ondol, but also showed that the bed climates and the physiological responses were affected differently according to the materials of bed clothes.

• Journal of agriculture & life science
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• v.51 no.6
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• pp.89-105
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• 2017

This study utilized 32,312 records of 17 linear type and 10 conformation traits(including final scores) of Hanwoo cows in the KAIA(Korea Animal Improvement Association) ('09~'10), with 60,556 animals in the pedigree file. Traits included stature, body length, strength, body depth, angularity, shank thickness, rump angle, rump length, pin bone width, thigh thickness, udder volume, teat length, teat placement, foot angle, hock angle, rear leg back view, body balance, breed characteristic, head development, forequarter quality, back line, rump, thigh development, udder development, leg line, and final score. Genetic and residual(co) variances were estimated using bi-trait pairwise analyses with EM-REML algorithm. Herd-year-classifier, year at classification, and calving stage were considered as fixed effects with classification months as a covariate. The heritability estimates ranged from 0.03(teat placement) to 0.42(body length). Rump length had the highest positive genetic correlation with pin bone width(0.96). Moreover, stature, body length, strength, and body depth had the highest positive genetic correlations with rump length, pin bone width, and thigh thickness(0.81-0.94). Stature, body length, strength, body depth, rump length, pin bone width, and thigh thickness traits also had high positive genetic correlations.

• Journal of Korean Society of Forest Science
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• v.75 no.1
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• pp.32-37
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• 1986

In order to get the fundamental information that could be useful to judge the potentiality of occurrence of rapid shallow landslide in the objective slope, factors selected on Jinhae regions in Korea, where many landslides were caused by heavy rainfall of daily 465 mm and hourly 52mm in August 1979, was carried out through the multiple statistics of quantification method (II) by the electronic computer. The net system with $2{\times}2cm$ unit mesh was overlayed with the contour map of scale 1:5000. 74 meshes of landslides and 119 meshes of non-landslide were sampled out to survey the state of vegetative cover and geomorphological conditions, those were divided into 6 items arid 27 categories. As a result, main factors that would lead to landslide were shown in order of vegetation, slope type, slope position, slope, aspect and numbers of stream. Particularly, coniferous forest of 10 years old, concave slope and foot of mountain were main factors making slope instability. On the contrary, coniferous forest of 20-30 years old, deciduous forest, convex slope and summit contributed to the stable against Landslide. The boundary value between two groups of existence and none of landslides was -0.123, and its prediction was 72%. It was well predicted to divide into two groups of them.

• Journal of Plant Biotechnology
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• v.31 no.4
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• pp.285-293
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• 2004

FMDV is a viral pathogen that caused foot-and-mouth disease in animals. VP1 is a major capsid protein of FMDV. It is known as one of best materials for the FMDV diagnosis and for the development of protein vaccine. In this study, 633 bp of VP1 gene was modified for the expression of VP1 in plant, based on the VP1 DNA sequence from FMDV taiwan O type and from FMDV isolated vietnam. The. deduced DNA fragment was artificially synthesized using the multiple fragment extension with long-nucleotides. A new plant transgenic vector system, pCAMBIA139011 was constructed on the basis of pBI12l and pCAMBIA1390. Using this vector system and GFP gene or modified VP1 gene, each target gene was introduced into Nicotiana tabacum. The insertion of whole target gene was successfully confirmed in each transgenic plant named GFP-A7 and VP1-4, respectively. The expression level of each gene was estimated by RT-PCR and Real-Time PCR using VP1, GFP specific primers.

• Proceedings of the Korean Society of Near Infrared Spectroscopy Conference
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• 2001.06a
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• pp.1062-1062
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• 2001

The concept of “precision agriculture” or “site-specific farming” is usually confined to the fields of soil science, crop science and agronomy. However, because plants grow in soil, animals eat plants, and humans eat animal products, it could be argued (perhaps with some poetic licence) that the fields of feed quality, animal nutrition and animal production should also be considered in this context. NIR spectroscopy has proved over the last 20 years that it can provide a firm foundation for quality measurement across all of these fields, and with the continuing developments in instrumentation, computer capacity and software, is now a major cog in the wheel of precision agriculture. There have been a few giant leaps and a lot of small steps in the impact of NIR on the animal world. These have not been confined to the amazing advances in hardware and software, although would not have occurred without them. Rapid testing of forages, grains and mixed feeds by NIR for nutritional value to livestock is now commonplace in commercial laboratories world-wide. This would never have been possible without the pioneering work done by the USDA NIR Forage Research Network in the 1980's, following the landmark paper of Norris et al. in 1976. The advent of calibration transfer between instruments, algorithms which utilize huge databases for calibration and prediction, and the ability to directly scan whole grains and fresh forages can also be considered as major steps, if not leaps. More adventurous NIR applications have emerged in animal nutrition, with emphasis on estimating the functional properties of feeds, such as in vivo digestibility, voluntary intake, protein degradability and in vitro assays to simulate starch digestion. The potential to monitor the diets of grazing animals by using faecal NIR spectra is also now being realized. NIR measurements on animal carcasses and even live animals have also been attempted, with varying degrees of success, The use of discriminant analysis in these fields is proving a useful tool. The latest giant leap is likely to be the advent of relatively low-cost, portable and ultra-fast diode array NIR instruments, which can be used “on-site” and also be fitted to forage or grain harvesters. The fodder and livestock industries are no longer satisfied with what we once thought was revolutionary: a 2-3 day laboratory turnaround for fred quality testing. This means that the instrument needs to be taken to the samples rather than vice versa. Considerable research is underway in this area, but the challenge of calibration transfer and maintenance of instrument networks of this type remains. The animal world is currently facing its biggest challenges ever; animal welfare, alleged effects of animal products on human health, environmental and economic issues are difficult enough, but the current calamities of BSE and foot and mouth disease are “the last straw” NIR will not of course solve all these problems, but is already proving useful in some of these areas and will continue to do so.

• Journal of Korean Orthopaedic Sports Medicine
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• v.8 no.1
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• pp.39-45
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• 2009

Purpose: We intended to classify the pattern and to seek the cause of fractures and/or dislocations related to middle and high school Taekwondo athletes in competition and try to get the ways for preventing them. Materials and Methods: We studied 50 fractures and dislocations of the athletes in competition, which were surveyed in 2005-2007 national middle and high school Taekwondo tournament annually. We analyzed the type and the cause of the injury, performed survey at postinjury l year in 32 cases, sought proper treatments and methods for prevention. Results: The 26 cases (52%) of foot fracture, 15 cases (30%) of hand fracture and 9 cases (18%) of forearm fracture are occurred in this study. The 9 cases (28%) of satisfaction in treatment, 15 cases (47%) of average and 8 cases (25%) of dissatisfaction are surveyed in the 32 cases. The causes of dissatisfaction are lack of rest (7 cases), excessive training (5 cases), immoderate participation of match (6 cases) and the others. The athletes were returned to the match before complete recovery in 21 cases (67%). Conclusion: The causes of fractures and dislocations in middle and high school Taekwondo athletes were stroke on upper and lower extremities and high-speed hyperflexion injury that was occurred during spraining of great toe on the floor. We consider that the athletes need the development of effective protector, improvement of equipment in stadium and enough rest and education.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.3
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• pp.724-731
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• 2016

This paper presents the interdisciplinary study of a combined mechanism on the interactions between ground and foot using bioengineering and geotechnical engineering. A new mechanism of advanced technology shoes, which can be made safe with a comfortable gait on both soft and hard ground, were developed combining the mechanism of conical top foundation. The experimental tests were carried out to verify the developed shoes. The prototype shoes and test grounds were designed and produced to perform the tests. The general existing shoes and advanced technology shoes were used to measure the pressures re-acting the sole during the tests by a special measurement system. The results clearly showed that the pressures acting on the sole of advanced technology shoes were distributed uniformly compared with that of the existing shoes, and were in good agreement with theoretical approach of the new mechanism. Therefore, the advanced technology shoes could allow a safe gait ergonomically by a new mechanism on any ground type. The load transfer could occur by the interaction between ground and shoes. In addition, these results are expected to be useful for the development of an interdisciplinary study of a new mechanism in the future.

• The Journal of the Korea Contents Association
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• v.20 no.8
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• pp.522-537
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• 2020

The Joseon dynasty had close communication with the Ming and Qing dynasties on multiple levels. In the development process of furniture modeling design, the same cultural source and mutual communication, and the same factor was reflected in each other's furniture modeling. In this paper, "Furniture in the later Joseon Period" and "Ming style furniture" are taken as the research noumenon, table furniture as the specific research object, and from the perspective of "similarity" in the history of exchanges between the two countries, the overall modeling design and the local modeling design are selected to discuss the modeling design of traditional furniture in the two countries. In the analysis of specific research cases, there are similar genes in the overall modeling design of table furniture such as soban, warp bed and inkstone bed in the later Joseon Dynasty and table furniture such as kang, square table, wine table and incense table in the Ming and qing dynasties. In terms of local modeling, the appearance of similar desktop, cloud horn, leg, foot and other modeling designs better confirms the similarity in modeling design between the two countries. In this paper for "type of air hole" formative source speculated that traditional furniture is for Korean peninsula a tentative study of cultural studies. Considering the fact that the exchanges between Korea and China are expanding in many aspects, exploring the similarities in the traditional furniture will help to analyze the cultural exchanges between the two countries and promote the exchanges.

• Journal of Korean Neurosurgical Society
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• v.29 no.6
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• pp.754-762
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• 2000

Objectives : The surgical results of 80 patients with growth hormone(GH)-producing pituitary adenoma were analyzed retrospectively to evaluate the clinical manifestations and to determine which preoperative factors significantly influenced the surgical outcome. Patients and Methods : The patients consisted of 39 men and 41 women and the age of patients at the time of initial operation ranged from 17 to 67 years(mean age, 40.5 years) Between January 1990 and June 1996, 77 patients underwent transsphenoidal surgery and 3 patients underwent craniotomy for GH-producing pituitary adenoma at our institution. Preoperative administration of octreotide was performed in 18 patients. Surgical control was defined as a postoperative serum basal level of GH less than 5ng/ml. A logistic regression model was used for univariate and multivariate analysis. Probability value of less than 0.05 was considered as statistically significant. Results : The most common presenting symptom was acromegaly, followed by headache, visual disturbance, and fatigability. Visual symptoms were present in 39% of the patients. Diabetes mellitus was associated in 24 patients and hypertension in 12. Preoperative mean basal level of GH was 93.2ng/ml(range 72-500ng/ml) which was closely related with tumor size(p<0.05). Grade II by Hardy's classification was the most common radiological type. Preoperative octreotide treatment significantly reduced the level of GH(p<0.05), but not enough to induce endocrinological remission. One patient died of cerebral infarction after craniotomy. The most common surgical complication was transient diabetes insipidus. The symptom of the earliest improvement after surgery was paresthesia and tightness of the hand and foot, followed by headache and easy fatigability. The preoperative visual symptom was improved in all patients. The patients who had hypertension or DM experienced alleviated symptoms in 67% and 92%, respectively. The overall rate of endocrinological remission was 44%. By multivariate logistic regression analysis, the size of tumor, extrasellar extension, and extent of removal were significant prognostic factors for endocrinologial remission. Conclusion : Early detection of a small tumor without extrasellar extension followed by a complete resection is highly recommended in order to achieve endocrinological cure of GH-producing pituitary adenomas.