• 펄프종이기술
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• 제47권4호
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• pp.96-101
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• 2015

In the previous study, we investigated the physical properties of new organic fillers made from major agricultural byproducts, including rice husks, peanut husks and garlic stems, and we estimated that rice husk was the best candidate for use as new organic fillers in paperboard. In this study, an organic filler prototype was produced with rice husk and the mill trials were carried out in a white liner chipboard (duplexboard) mill. The rice husk organic filler was added to the middle ply of SC $350g/m^2$ to determine the optimal conditions for the manufacture of rice husk organic fillers. The mill trials were performed three times and the bulk improvement and drying energy reduction were measured to identify the functionality of the rice husk organic filler compared to that of the commercial wood powder. In the first mill trial, the test failed because the surface roughness of the duplexboard had deteriorated after the rice husk organic filler was added to the OCC stock. As all of the particles remaining on the 60 mesh sieves were removed and the particle size was decreased by increasing the length of the grinding process, the surface roughness of the duplexboard did not be deteriorated in the second mill trial. However, the bulk improvement and drying energy reduction were not observed. In the final mill trial, as the particle size of the rice husk organic filler was controlled by increasing the portion of particles passing through the 60 mesh sieves and remaining 100 mesh sieves, higher bulk improvement and drying energy reduction were acquired compared to the commercial wood powder.

• 한국식품과학회지
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• 제23권1호
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• pp.76-80
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• 1991

미강유 정제 부산물로부터 오리자놀을 분리하기위해, dark oil과 dark oil의 증류잔류물인 pitch로부터 용매분리법 이용하여 오리자놀을 분리하였다. 분리과정 중 방해물질인 왁스분은 dark oil과 acetone을 1 : 1(w/v)로 혼합하여, $0^{\circ}C$에서 침전시켜 제거하였고, 여기에서 얻어진 dewaxed dark oil에 8 part의 hexane을 섞어 저온분리하여 오리자놀함량이 51.3%인 농축물을 얻었다. 이 농축물에 methanol 20 part를 가하고 재결성하여 98.3%의 오리자놀결정물을 얻었다. Dark oil로부터 pitch를 제조하는 적정조건은$180^{\circ}C$와 $0.2{\sim}0.4torr$의 진공상태에서 2%(w/w)의 steam을 가하는 증류조건이 오리자놀의 파괴를 최소화 하였다. 이로부터 얻어진 pitch의 오리자놀순도와 회수율은 27.3%와 82.3%였다. Pitch에 hexane을 가하고 저온분리하여 오리자놀순도가 75.4%인 오리자놀결정물을 얻었으며 이 농축물에 methanol을 가한 후 재결정하여 순도가 99%인 결정물을 얻었다. 이상과 같은 저온윤리법을 이용하였을 때 오리자놀의 회수율은 dark oil 9.5%, pitch 28.5%로 나타났다.

• 산업융합연구
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• 제19권5호
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• pp.21-34
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• 2021

본 연구는 신주인수권부사채(BW)의 투자효율성이 투자자 입장에서 어느 정도 인지를 규명하고 투자자들에게 효율적인 투자방안을 제시하는 것이 연구목적이다. 연구방법은 2014년부터 2021년 7월까지 발행한 BW에 대한 표면이자율, 만기이자율, 발행일, 권리행사 시작일과 종료일, 만기일, 행사가액 등을 조사한 후, 행사시작일 이후에 발행회사의 일별 주가등락과 연결하여 BW에 대한 투자의 효율성과 신주인수효과를 계량적으로 파악하고자 하였다. 연구 결과, 행사가액초과일수비율이 신주인수 가능날짜의 41.3%로써 신주인수권부사채의 투자효율성은 높지 않은 것으로 분석되었다. 행사시작일 수익률은 평균 24.8%, 종료일 수익률은 평균 52.6%로써 평균적으로 플러스 수익률을 보여서 투자자 기대에 맞게 도출되었다. 행사시작일 수익률이 마이너스인 종목 수가 플러스인 종목 수 보다 1.47배 많았으며, 종료일수익률이 마이너스인 종목 수가 플러스인 종목 수 보다 1.16배 많아서 신주인수 기대수익률은 발행종목에 따라 편차가 큰 것으로 분석되었다.

• 한국병원경영학회지
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• 제11권3호
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• pp.1-18
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• 2006

The purpose of this study is to analyze the relationship between intangible asset items and company value by empirical research in the medical industry, which may enhance usefulness of the results of other empirical research on intangible asset and company value. In order to attain the purpose of this study, the stock price is taken as the independent variable and all of intangible asset items reported to a balance sheet except the development expenditures and other development expenditures, and advertisement expenses, ordinary research & development expenditures reported on the income statement are taken as the dependent variables. In the following, I carried out four meaningful results from the analysis. First, research hypothesis 1; Book value of intangible asset reported in balance sheet bears positive relationship with company value shows that development expenditures 1 variable gives positive association in a significant level while a group of \10,000-above-company shows no relationship with company value, the other group of below-\10,000-company supports a consistently significant association. All this considering, we have to keep in mind that lack of prudence may leads to wrong results when we try to analyze. Second, research hypothesis 2; Intangible asset and other intangible asset expenditures reported on the income statement gives positive effect on company value shows that R&D accounts variables give insignificance in a statistical level to all company, including entire group, \10,000-above and below consistently. These results testify that current accounting system is valid. Third, in the case of other intangible asset, it requires further examination of current KAS because statistical results show negatively significant value or insignificant value in a statistical level. That means the more intangible assets, the less company value or nothing. Last, in the case of advertisement expenditure variables of above-\10,000 and entire company shows insignificances in a statistical level consistently while below-\10,000-company shows significant result coherently. We should regard accounting information on the advertisement expenditures of \10,000-below-company with caution. The results of this study provide controversial points whether intangible asset items reported on B/S, excluding development expenditures, should be regarded as asset. To facilitate the utility of accounting information on intangible asset, it seems necessary to regard advertisement expenditures reported on I/S as asset accounts. There are further arguments on the way of dealing with intangible asset under KAS that might be considered.

• 한국도서관정보학회지
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• 제9권
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• pp.241-266
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• 1982

This paper gives a summary and overview of a survey conducted at the catalogues of five universities in Daegu during November 1982. The major objective of this study was to secure information about user needs in order to improve the catalogue in Korean university libraries. Data was collected by a combined method of questionnaire and interview. A total of 379 respondents were taken on a randomly selected sample of catalogue users. Results of the survey can be summarized as follows: 1. Eighty-eight percent of the students answered that they had used the library more than twice a month. Nevertheless the number of students consulting the catalogue with the same frequency was only 220, or a n.0, pproximately 58 percent. Those who used the library most tended to use the catalogue more than those who rarely came to the library. 2. Those who had been shown how to use their own catalogue were only 32.5percent of which the students found the instruction sufficient for them to be able to use the catalogue were only 37.5 percent. In particular, they stated that instructions by printed materials and/or library orientation were so poor that they didn't give much help in using the catalogue. This problem makes many libraries to review their own method of instruction in order to encourage patrons to use the catalogue more effectively. 3. Most of the students consulted the catalogue in order to locate library materials. Known-item searches and subject searches were 84 and 16 percent respectively. While 70.5 percent of the students used the author-title catalogue without any difficulties, only 35.5 percent of those stated that using the classed catalogue was easy. 4. It was surprising that the number of students using title access in the search was far greater than that of students using author access. In contrast with this, other studies conducted by many earlier overseas investigators revealed that the great majority of patrons tended to use the latter first. Therefore, we should put more emphasis on the title entries in the catalogue itself as well as cataloging rules. 5. Most useful bibliographic elements in the entry were author, title, call number, date and publisher whereas edition, series statement and the location of publisher were rarely used compared with the other elements. Content note was the most desirable element in the entry to be involved, for many catalogers were used not to describe it on the note area. 6. The chief reason given for not using the catalogue was "I can manage without it" with "It's difficult to understand contents of the card entry." The other one was "It's useless to search materials by the catalogue because I've failed so many times to obtain them out of the stock." In response to this, circulation and acquisition system should be improved not to make such complaints any more.

• 한국재료학회지
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• 제11권8호
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• pp.690-696
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• 2001

저가형 $TiO_2$ 광촉매의 개발과 광촉매의 활용범위를 확대하고자, 석탄회를 지지체로 이용하여 $TiO_2$ 광촉매를 제조하였다. 석탄회 표면에 $TiO_2$ 입자의 피복은 침전법에 의해서 수행되었다. $TiO_2$의 공급원으로는$ TiCl_4$수용액과 침전제로는 $NH_4$$HCO_3$가 사용되었다. 이들의 중화반응에 의해 석탄회 표면에 생성되는 Ti(OH)4$_4$는 $300~700^{\circ}C$의 열처리 과정에서 산화되었다. 여기서 생성된 $TiO_2$의 결정구조는 anatase형을 나타내었다. 피복 $TiO_2$의 결정립 크기는 열처리 온도의 상승에 따라 증가하였으나, NO가스의 제거능은 감소하는 경향을 보였다. $TiO_2$피복 석탄회를 $300~400^{\circ}C$의 온도 범위에서 2시간 동안 열처리할 경우, $TiO_2$의 결정립 크기는 약 9nm이었고, 질소산화물 제거율은 85~92%이었다. 또한, $TiO_2$피복 석탄회의 백색도는 $TiO_2$의 피복량이 증가할수록 열처리 온도가 증가할수록 상승하는 경향을 나타내었다.

• 한국환경생태학회지
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• 제18권3호
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• pp.316-325
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• 2004

순비기나무를 해안의 매립지와 모래언덕뿐만 아니라 각종 훼손지 비탈면과 조경공간 등의 녹화ㆍ조경용 식물재료로서 이용성을 확대시키는 방안을 모색하기 위하여, 실생묘와 삽목묘를 이용하여 토양의 종류와 토양함수율에 따른 생장특성을 연구하였던 바, 그 결과를 요약하면 다음과 같다. 1 토양함수율 5%구에서도 실생묘가 70% 이상, 삽목묘가 40% 이상의 생존율을 나타내어 순비기나무는 내건성이 대단히 강한 수종으로 나타났다. 토양함수율 10% 이상에서 실생묘는 92～100%가 생존하였고, 삽묘목는 50～80%가 생존하였다. 2. 토양별 묘목의 평균생존율은 실생묘의 경우 화강암질풍화토에서 94%로 가장 높았고, 바다모래 (93%)와 적색미사질양토(88%)에서도 높은 생존율을 나타내어 토양적응성이 높은 것으로 나타났다. 삽목묘의 경우 56～66%로 실생묘보다 낮은 생존율을 나타내었는데, 낙엽기에 이식하거나 생장기에는 전정 후에 이식하면 생존율을 높일 수 있을 것이다 3. 줄기길이, 근원직경, 잎, 뿌리길이 등의 생장량은 3개 시험 토양에서 모두 토양함수율이 높을수록 크게 나타났다. 토양함수율에 따른 생장량의 차이는 줄기길이에서 가장 뚜렷하게 나타났다. 4. 토양별 생장량은 전반적으로 화강암질풍화토에서 가장 많았고, 그 다음이 바다모래와 적색 미사질양토의 순으로 나타났다. 그러나 3개 시험토양사이에 큰 차이는 없었다. 5 따라서 순비기나무는 토양적응성이 넓고 내건성이 강하여 해안지역과 육지의 다양한 녹화 조경 대상지에서 녹화식물로서 이용범위가 대단히 넓을 것으로 판단된다.

• 유통과학연구
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• 제12권4호
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• pp.85-92
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• 2014

Purpose - This study conducted empirical research on non-financial corporations listed on the stock exchange from 2001 to 2010, focusing on the effects of corporate governance on real earnings management of corporations. In particular, this study examined primarily the impact of the largest shareholder who could use earnings management to pursue his own self-interest, and foreign investors who played a checking role against the largest shareholders. The study also reviewed the relationship between corporate governance and earnings management while also considering corporate growth. Research design, data, and methodology - As for the measurements of real earnings management, abnormal operating cash flow and abnormal production cost were utilized. As for the independent variables, share ratio of the largest shareholder and affiliate person (M) and share ratio of foreign investors (FT) were leveraged. This study excluded those organizations that had changed their fiscal years, those that had not submitted an audit report, corporations under supervision, delisted corporations, corporations that had changed their business type, and so on, from the non-financial corporations out of the publicly traded corporations whose fiscal year ended in December from 2001 to 2010 in addition, KIS values were utilized for the corporate financial data in the study. To verify whether management structure and growth had an impact on real earnings management of a corporation through empirical analysis, a multiple regression analysis model was applied. Result - First, as a result of the analysis, the share ratio (M) of the largest shareholder and affiliate person was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD). When controlling the growth, the share ratio (M) of the largest shareholder and affiliate person was found to have an insignificant correlation with abnormal cash flow from operations(ACF) but a significant correlation with abnormal production cost (APD). Second, foreign ownership (FT) was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD) at the confidence level of 1 percent when not including the growth dummy. When controlling the growth, foreign ownership (FT) was found to have a significant negative correlation with abnormal cash flow from operations (ACF) and with abnormal production cost (APD). Conclusion - The results imply that the largest shareholder is closely related to earnings management through real activities regardless of corporate growth. It is also possible to determine from these results that foreign investors are related to earnings management through real activities when not considering corporate growth, but that they would reduce earnings management in the case of considering the growth. Thus, this study verified along with the existing studies that foreign investors were conducting the control function on controlling shareholders.

• 한국가축번식학회지
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• 제5권1호
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• pp.36-42
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• 1981

This experiment was carried out to determine the optimum interval between inseminations in artifical insemination of hens. Two hundred and forty hens of Hisex commercial stock at 25 weeks of age and 20 cocks of the Rhode Island Red at 40 weeks of age were used for the experiment, and a total of 6,784 eggs were obtained. The intervals between inseminations compared in this study were: 3 days (T1), 5 days (T2), and 7 days(T3). Mixed raw semen was inseminated and the semen does was 0.03ml per insemination per hen. The inseminations were conducted at 15:00 at each time. The total number of insemination performed was 9 for the T1, 6 for the T2 and 5 for the T3, and eggs were collected over a period of 31 days, 32 days and 35 dyas, respectively. The average egg production of the hens during the experiment was 85.9% and the average temperature during the experiment was around 30$^{\circ}C$. The average sperm count was 3.69 billion per ml. The results obtained in this experiment can be summarized as follows: The fertility over the entire experimental period bythe treatment was 91.7% for the T1, 84.4% for the T2, and 75.2% for the T3. The difference between T1 and T3 in fertility was significant at 5% level. The average fertility on the second, third and fourth day after the insemination in the T2 and T3 was maintained at a relatively high level, but it tended to decline rapidly from the fifth day after the insemination. The average fertility for one week after the last insemination was 88.8% for the T1, 88.8% for the T2 and 78.6% for the T3, and none of the differences among the treatments were statistically significant. On the basis of the results from this study, it is recommended to adjust the insemination intervals within the range from the 3 to 5 days in order to maintain a highest level of fertility in the hens at an early stage of egg production as in the case of the hens used in this experiment. An insemination interval of 3 days is recommended, especially at an initial stage of insemination. For the hens with a low fertility, shortening, of the insemination interval to 3 or 2 days is desirable.

• 한국토양비료학회지
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• 제24권3호
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• pp.206-209
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• 1991

농가에서 3년간 재배중인 작약(芍藥), 목단(牧丹), 모단(牡丹)을 접붙인 작약(芍藥)(목단(牧丹)/작약(芍藥))근(根)을 수집해서 외형적(外形的) 생육특성(生育特性)과 유효성분(有效成分)을 분석한 결과 다음과 같은 결론(結論)을 얻었다. 1. 목단(牧丹)/작약(芍藥)을 접목(接木)한 지하부(地下部)의 외형적 생육상태(生育狀態)는 작약(芍藥)의 특성과 같았으나, 달관(達觀) 조사(調査)에 의하면 목단(牧丹)/작약접목근(芍藥接木根)이 작약(芍藥)에 비해 2~3배의 증수량(增收量)을 나타냈다. 2. 목단속(牧丹屬)(Paeonia linne) 식물의 주요(主要) 유효성분(有效成分)인 Paeoniflorin은 목단(牧丹)/작약근(芍藥根)이 0.98%로 작약(芍藥) 0.78%, 목단(牧丹) 0.46%보다 0.2%에서 0.5%까지 각각 높게 나타났으며, 목단(牧丹)에 다량 함유된 Paeonol은 목단접목(牧丹接木)으로 인해 목단(牧丹)/작약(芍藥) 접목근(接木根)에서 함량(含量)이 증가되지는 않았다. 3. 결과적(結果的)으로 수량(收量)과 유효성분(有效成分) 측면을 종합비교(綜合比較)해 볼 때, 작약(芍藥)의 뿌리를 대목(臺木)으로 하여 모단경(牡丹莖)을 접수(接穗)로 접목(接木)함으로서 근생육(根生育)이 괄목할만하게 증대되었고, 약효성분(藥效成分)은 작약(芍藥) 고유의 함량비(含量比)를 유지하는 것으로 추정되어 향후 체계적인 연구의 필요성을 제시해 주었다.