• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

• Journal of the Korean Society of Radiology
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• v.15 no.2
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• pp.109-115
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• 2021

This study is a study on the difference in dose according to the presence or absence of gonadal shielding of scattered rays generated during chest computed tomography examination, and the scattered dose of the examination site was measured by placing the RadEye G-10 device in the center of the phantom. When the gonads are not shielded, the scattering lines of the whole, both sides, posterior and gonads are measured and Xenolite nolead Apron (0.35 mm PB), Xenolite nolead Apron (front 0.35 mm PB Mix back 0.25 mm PB, Skirt overlap), Half Apron After shielding with (0.5 mm PB), each scattered dose was measured. During chest computed tomography, the scattered dose of the test site was measured at 272 μSv, and when not shielded with Apron, the average total was 43 μSv, left 81 μSv, right part 82 μSv, posterior part 38.8 μSv, and Gonad part 16 μSv. Became. Xenolite nolead Apron shielded only the upper part and measured all 11.2 μSv, left part 43.1 μSv, right part 45.3 μSv, posterior part 12 μSv and Gonad part 5.2 μSv. Xenolite nolead Apron (Skirt overlap) covered the Pelvis area 360° and the dose was measured to be 5.6 μSv in the whole, 22.4 μSv in the left, 15.7 μSv in the right side, 6 μSv in the posterior part, and 3.2 μSv in the Gonad part. Xenolite nolead Apron (Skirt overlap) covered the Pelvis area 360° and the dose was measured to be 5.6 μSv in the whole, 22.4 μSv in the left, 15.7 μSv in the right side, 6 μSv in the posterior part, and 3.2 μSv in the Gonad part. When measuring only the upper part with Half Apron, the total measurement was 10.7 μSv, the left part 42.6 μSv, the right part 40.6 μSv, the posterior part 11.3 μSv, and the Gonad part 4.7 μSv. The method of 360° shielding of the pelvic area showed a dose reduction of more than 80%, and a dose reduction effect of more than 70% was shown when all shielding was performed. In all computerized tomography examinations, research to reduce the exposure dose and various shielding devices were used. It is believed that continuous research on the technique is needed.

• Journal of the Korean Society of Clothing and Textiles
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• v.30 no.3 s.151
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• pp.378-385
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• 2006

To release fashion trends in an efficient way, many of the apparel business and fashion educational institutes in land adopt fashion shows employing fashion models. Modeling rather than flat pattern making realizes the majority of the complicated design works for the fashion shows. However, for the different measurements between the dress form and the real human model, problems often occur during the modeling and fitting processes. Researches on the standard dress form development representing professional fashion models' features are therefore in urgent need to enable the related apparel business and fashion institutes to make appropriate use of the dress form in their jobs. The study has been conducted as a preliminary study using a questionnaire method ultimately to develop the female dress form. A questionnaire in the research aimed at an investigation into the actual conditions of and satisfaction with the usage and the body measurements of existed dress forms. Approximately 30 fashion-related educational institutes and 10 apparel companies responded to the survey. Data derived from the survey was analyzed using SPSS version 10.1, the statistics tool. The results throughout the research were discussed in terms of largely three categories that are; (1) the general conditions of the usage of the dress form to prepare fashion shows: e.g. the frequency of holding the fashion show in an annual term, the proportion of professional and amateur models employed for the fashion show, the methods to construct garments, types and number of dress forms utilized and etc.; (2) factors considered to purchase the dress form e.g. its functionality, shapes, sizes, duration, price, A/S condition and etc.; and(3) satisfaction with the similarity between the dress form and the human body in the relation to the body measurements. Measurements in length wise, front and back waist lengths, neck to bust point on the dress forms were apparently differed from the ones of the actual body. In particular, differed torso length measurements cause the problem to have to alter the whole silhouette, consequently, the resultant patterns as well. In girth measurements, in order of bust and waist girths, the satisfaction was low.

• Journal of Animal Science and Technology
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• v.54 no.2
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• pp.71-75
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• 2012

The present study data were obtained from 36,894 cows in Korea Animal Improvement Association from 2001 to 2009 which was subjected for ultrasound measurements (eye muscle area, back-fat thickness, marbling score) and descent. Repeated record models were carried out using 7,913 of 36,894 of total animal traits. The ultrasound measured traits and performance test data were used to study the chest girth, body condition score, eye muscle area, back-fat thickness and marbling score with genetic correlation and parameters for the ultrasound measured traits using REMLF90 program. Genetic correlation of eye muscle area with back-fat thickness, marbling score and back-fat thickness with marbling score were noticed in repeated records animal model as 0.69, 0.54, and 0.59, whereas in multiple trait animal model method were 0.07, 0.66, and 0.39, respectively. Repeated records of animal models were used as positive correlation of traits. Multiple trait animal models were used as negative correlation of eye muscle area with marbling score. The analysis on repeat records of animal models using ultrasound measurements about Korean cattle showed positive effects for each traits. In comparison differences between the repeat records of animal models and multiple trait animal models was found with higher traits of her, the heritability and repeatability was found higher in repeat records animal models. In light of these assessments, carcass traits by ultrasound measurements are expected to help and improve an accurate analysis of each trait and if the research analysis using repeat records of animal models continue when we estimate genetic ability of these traits.

• The Journal of Korean Society for Radiation Therapy
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• v.24 no.1
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• pp.31-37
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• 2012

Purpose: This study evaluated the usefulness of Helmet bolus device using Bolx-II, paraffin wax, solid thermoplastic material in total scalp irradiation. Materials and Methods: Using Rando phantom, we applied Bolx-II (Action Products, USA), paraffin wax (Densply, USA), solid thermoplastic material (Med-Tec, USA) on the whole scalp to make helmet bolus device. Computed tomography (GE, Ultra Light Speed16) images were acquired at 5 mm thickness. Then, we set up the optimum treatment plan and analyzed the variation in density of each bolus (Philips, Pinnacle). To evaluate the dose distribution, Dose-homogeneity index (DHI, $D_{90}/D_{10}$) and Conformity index (CI, $V_{95}/TV$) of Clinical Target Volume (CTV) using Dose-Volume Histogram (DVH) and $V_{20}$, $V_{30}$ of normal brain tissues. we assessed the efficiency of production process by measuring total time taken to produce. Thermoluminescent dosimeters (TLD) were used to verify the accuracy. Results: Density variation value of Bolx-II, paraffin wax, solid thermoplastic material turned out to be $0.952{\pm}0.13g/cm^3$, $0.842{\pm}0.17g/cm^3$, $0.908{\pm}0.24g/cm^3$, respectively. The DHI and CI of each helmet bolus device which used Bolx-II, paraffin wax, solid thermoplastic material were 0.89, 0.85, 0.77 and 0.86, 0.78, 0.74, respectively. The result of Bolx-II was the best. $V_{20}$ and $V_{30}$ of brain tissues were 11.50%, 10.80%, 10.07% and 7.62%, 7.40%, 7.31%, respectively. It took 30, 120, 90 minutes to produce. The measured TLD results were within ${\pm}7%$ of the planned values. Conclusion: The application of helmet bolus which used Bolx-II during total scalp irradiation not only improves homogeneity and conformity of Clinical Target Volume but also takes short time and the production method is simple. Thus, the helmet bolus which used Bolx-II is considered to be useful for the clinical trials.

• The Journal of Korean Society for Radiation Therapy
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• v.17 no.2
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• pp.133-140
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• 2005

Purpose : This test is designed to identify the validity of treatment plan by implementing real-time dosimetry by means of dose that is absorbed into PTV and OAR when preparing doses of 3D and POP plans. Materials and Methods : In treatment. error can be calculated be comparing Exp. Dose with the actual dose, which has been converted from 'the reading value obtained by placing diode detector on the area to be measured'. Same test can be repeated using Alderson-Rando phantom. Results : Errors were found: A patient(POP plan): 197.6/199=-1.2%, B patient(3D-plan): 199.9/198.7=+0.6%, C patient: 196/200=-1.5%. In addition, considering the resulted value of measuring OAR besides target-dose for C patient showed 96/200, representing does of 47%, the purpose of protection was judged to be duly accomplished. Also it was acknowledged the resulted value of -3.7% met the targeted dose within the range of ${\pm}5%$. Conclusion : Aimed for identifying the usefulness of pre-treatment dose measurement using diode detector, this test was useful to evaluate the validity of curing because it resulted in the identification of category to be protected as well as t dose. Moreover, it is thought to have great advantage in ascertaining the dose of target, dose of which is not calculated yet. Similar to L-gram before treatment, this test is thought to be very effective so that it can bring great advantages in the aspects such as validity of curing method and post-treatment plan as well.

• Journal of Conservation Science
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• v.27 no.3
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• pp.333-344
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• 2011

Cleaning of foreign matter and corrosion products on surface among conservation treatment of iron artifacts is an important part for looking up a original form. The sand blaster is the most popular equipment when it removes the foreign matter and corrosion products on iron artifacts surface. Current foreign matter and corrosion products equipment, which mostly uses, is sand blaster. Glass dust which sprayed from sand blaster is harmful and causing environmental pollution. In order to solve these problems, we investigated the $CO_2$ snow cleaning that use a eco-friendly equipment to apply for cleaning foreign matter and corrosion products on surface of iron artifacts. It examined by using sand blaster and $CO_2$ snow cleaning to aged steel coupon and iron artifacts. In case of aged steel coupon, the result showed that the sand blaster and $CO_2$ snow cleaning methods were similar to the degrees of cleaning foreign matter and corrosion products, through surface roughness, color measurement and SEM. $CO_2$ snow cleaning applied to aged steel coupons weren't worn out the surface in comparison with sand blaster by SEM. When applied to the iron artifacts, power nozzle of the $CO_2$ snow cleaning was an excellent cleaning effect that surface wern't worn out in comparison with sand blaster. And, it showed that internal structure change of metal was no found before and after cleaning by X-ray radiography. Consequently, we confirmed that cleaning of the sand blaster and power nozzle of $CO_2$ snow cleaning were similar to the effect. But, it's very careful to use this method because of high outlet pressure of power nozzle for applying to the iron artifacts. As a result of experiments, it could be found that the cleaning methods should be selected depending on internal state of the artifacts.

• Korean Journal of Microbiology
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• v.45 no.3
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• pp.286-290
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• 2009

The transcription of mRNA of avian influenza virus is regulated temporally during infection. Therefore, the measurement of transcript level in host cells should be performed before viral release from host cells because errors can occur in the analysis of the transcript levels if the viruses released from the infected cells re-infect cells. In this study, the timing of viral release was determined by measuring the level of viral RNA from viruses released from H9N2-infected chicken fibroblast cell line UMNSAH/DF-1 by semi-quantitative RT-PCR. The viral genomic RNA was isolated together with mouse total RNA which was added to the collected medium as carrier to monitor the viral RNA recovery and to use its GAPDH as an internal control for normalizing reverse transcription reaction as well as PCR reaction. It was found that viral release of H9N2 in the chicken fibroblast cell line UMNSAH/DF-1 took between 16 and 20 h after infection. We measured all 8 viral mRNA levels. Of the 8 transcripts, 7 species of viral mRNAs (each encoding HA, NA, PB1, PB2, NP, M, NS, respectively) except PA mRNA showed robust amplification, indicating these mRNA can be used as targets for amplification to measure transcript levels. These results altogether suggest that the method in this study can be used for screening antiviral materials against viral RNA polymerase as a therapeutic target.

• Tuberculosis and Respiratory Diseases
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• v.42 no.6
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• pp.888-899
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• 1995

Background: Topical inhaled steroids, budesonide(Bu) and beclomethasone dipropionate (BOP), are now established as effective drugs in the management of chronic asthma. These drugs have high topical anti-inflammatory effect with low systemic activity. This study was performed to determine the effects of two inhaled corticosteroids, Bu and BOP, on the adrenocortical supression in 44 patients with bronchial asthma or chronic obstructive pulmonary disease. Methods: The adrenocortical function was assessed by measurement of serum cortisol concentration at 8 o'clock in morning and free cortisol in 24-hour urine collection at interval in 44 patients. No steroid was administered during the pretreatment period of 10 days and the final 6 days of the study. Each subject inhaled BOP or Bu, in daily doses of 800 or 1,600 micrograms for 12 days. The dose was delivered by metered dose inhaler (MDI) or diskhaler or large spacing device attached to MDI. Results: The levels of serum cortisol and 24-hour urinary free cortisol were decreased during the treatment period in patients inhaled Bu delivered by MDI in daily doses of 800 and 1,600 micrograms. In contrast, serum cortisol level was decreased on 6 and 12th day of treatment period in patients with BDP diskhaler in daily doses of 800 micrograms. In daily doses of 1,600 micrograms, the serum cortisol and 24hour urine free cortisol levels were decreased on 6, 9 and 12th day of treatment period in patients with BDP disk haler. The serum cortisol and 24-hour urinary free cortisol levels were not significantly decreased during the treatment period in patients inhaled Bu delivered by large spacing device attached to a MDI. Conclusion: These results showed that 1) the endogenous cortisol secretion was suppressed after inhalation of BDP and Bu in daily doses of 800 and 1,600micrograms, 2) Bu with MDI suppressed the adrenocortical function more than BDP with diskhaler, in daily doses of 1600 micrograms. and 3)large spacing device attached to a MDI might decrease the risk of suppression in the hypothalamic -pituitary- adrenal axis.

• Journal of Chest Surgery
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• v.38 no.2 s.247
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• pp.101-109
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• 2005

Background: In sudden cardiac arrest, the effective maintenance of coronary artery blood flow is of paramount importance for myocardial preservation as well as cardiac recovery and patient survival. The purpose of this study was to directly compare the effects of pulsatile and non-pulsatile circulation to coronary artery flow and myocardial preservation in cardiac arrest condition. Material and Method: A cardiopulmonary bypass circuit was constructed in a ventricular fibrillation model using fourteen Yorkshire swine weighing $25\~35$ kg each. The animals were randomly assigned to group I (n=7, non-pulsatile centrifugal pump) or group II (n=7, pulsatile T-PLS pump). Extra-corporeal circulation was maintained for two hours at a pump flow of 2 L/min. The left anterior descending coronary artery flow was measured with an ultrasonic coronary artery flow measurement system at baseline (before bypass) and at every 20 minutes after bypass. Serologic parameters were collected simultaneously at baseline, 1 hour, and 2 hours after bypass in the coronary sinus venous blood. The Mann-Whitney U test of STATISTICA 6.0 was used to determine intergroup significances using a p value of < 0.05. Result: The resistance index of the coronary artery was lower in group II and the difference was significant at 40 min, 80 min, 100 min and 120 min (p < 0.05). The mean velocity of the coronary artery was higher in group II throughout the study, and the difference was significant from 20 min after starting the pump (p < 0.05). The coronary artery blood flow was higher in group II throughout the study, and the difference was significant from 40 min to 120 min (p < 0.05) except at 80 min. Serologic parameters showed no differences between the groups at 1 hour and 2 hours after bypass in the coronary sinus blood. Conclusion: In cardiac arrest condition, pulsatile extracorporeal circulation provides more blood flow, higher flow velocity and less resistance to coronary artery than non-pulsatile circulation.