• Journal of Navigation and Port Research
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• v.28 no.7
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• pp.593-600
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• 2004

This paper aims to introduce budgetary accounting system for not-for-profit organizations related to maritime and fishery in Korea Especially, these not-for-profit organizations related to maritime and fishery should design and maintain the original accounting systems because they have some objectives and activities of organizations different to for-profit organizations. Currently, while the accounting for not-for-profit units is difficult to understand, this case study of budgetary accounting system for not-for-profit organizations related to maritime and fishery as KSSIT may be great help to them by reflecting all administrative activities of these units and offering objectively and fairly financial position and phase or operating results. This paper concentrate primarily upon this subject about double-entry accounting system to be introduced in order to improve budgetary systems of not-for-profit organizations. These units are governmental organizations as public corporations and bodies corporate and politic. Therefore, not-for-profit organizations related to maritime and fishery should be applied to regulations of the Governmental Accounting Standards Board. GASB has the authority to establish standards of financial reporting for all units of government. With conclusion, this paper reviewed a case of double-entry system for budgetary accounting, and examined a process of financial reporting in not-for-profit organizations. Through this paper, the comprehensive understanding of budgetary accounting system for not-for-profit organizations as KSSIT would be promoted.

• Toxicological Research
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• v.23 no.2
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• pp.179-187
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• 2007

An International Nonproprietary Name (INN) identifies a pharmaceutical substance or active pharmaceutical ingredient by a unique name that is globally recognized and is of public property. Also known as the generic or common names, the official INNs are provided by national and international nomenclature bodies such as United States Adopted Names (USAN), British Approved Names (BAN), Japanese Accepted Names (JAN) and World Health Organization (WHO). Due to the increasing interest on the development of biotechnological products in Korea, needs for the formulated nomenclature body in Korea are arising for systemic management of newly developed biotechnological products. This study investigated and analyzed nomenclature systems and procedures for the selection of recommended INN for biotechnological products in WHO, USAN and JAN. Based on these documents from advanced countries, we suggested a Korean INN nomenclature organization named KAN (Korean Adopted Names or Korean Agreed Names). Composition and roles of KAN and KAN expert committee and a working process for INN selection/approval were also proposed. Taken together, this study provides a detailed information on INN system recognized worldwide and suggests guidelines for establishment of INN nomenclature system for biotechnological products in Korea.

• Applied Microscopy
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• v.25 no.4
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• pp.9-16
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• 1995

Ultrastructure of stemmata(larval eye) of 5th-instar larval in cabbage butterfly, Pieris rapae L, was morphologically investigated with light microscope, scanning electron microscope and transmission electron microscope Six stemmata are on each side of the head. Stemmata V and VI have a Y-shaped sulcus on the surface of their corneal lenses, the others have a columnar shaped process and smooth globular surface. The visual type of stemmata is resembled a single ommatidium of compound eye. The dioptric apparatus are a biconvex shaped cornea and crystalline cone. As a photoreceptor, each stemmata consists of 7 retinular cells arranged into 2 tiers. The first ceil tier of 3 distal retinular cells has formed a V-shaped cup rhabdome and the second cell tier of 4 basal retinular cells has formed a H-shaped fused rhabdome. Each retinular cell filled with pigment granules and contained multivesiclular bodies, coated vesicle and common organelles. The peripheral parts of retinular cells are enveloped by neuroglia cells and retinular cells are surrounded by 3 corneagenous cells. The distal portions of the 3 corneagenous cells contact each other, but the Y-shaped stemmata is separated from each other immediately under the cornea. The 7 axons from each stemma congregate into a bundle and each 7-axon group joins to form a stemmatal nerve, consisting of 42 retinular axons.

• Food Science of Animal Resources
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• v.37 no.6
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• pp.793-798
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• 2017

Salt is an essential ingredient for cheese production, and it influences various aspects of cheese, including the shelf life, enzyme activity, flavor, casein hydration, and microbial proliferation during ripening. Several consumers avoid cheese with high salt content, mainly due to health problems such as hypertension, cardiovascular disease (CVD), stroke, and heart attacks. Salt has been commonly used for several purposes in cheese production, including for obtaining the required flavor and texture, for its preservative properties, and as a taste enhancer. However, salt usage has been opposed by the public and governmental bodies, who have been advised by health authorities that salt should be reduced or avoided in cheese for healthier life. However, salt replacement or reduction in cheese manufacturing requires formulation of intensive strategies. This review provides information about several strategies and innovations for reduction and replacement of salt in cheese manufacturing without seriously affecting the quality, microbial safety, and sensory properties of cheeses.

• The Korean Journal of Community Living Science
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• v.18 no.4
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• pp.523-537
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• 2007

This study aimed to explore residents' perceptions towards Kangwon Land Casino. An on-site survey was conducted for residents in the casino communities using self-administered questionnaires. Completed questionnaires were obtained from 191 residents in the study area. A factor-clustering method identified four distinct segments: positive perceived impact residents (52.8%), negative perceived impact residents (11.3%), unconcerned residents (28.9%), and selectively perceived impact residents (6.9%). Results showed that women and younger residents are more likely to perceive positive impact with casino development. Men, middle-aged residents and farmers are more likely to perceive negative impact with casino development. White-collar business-class residents are more likely to perceive the impact selectively with casino development. We suggest that the stakeholders including public bodies on casino industry development boards share with local residents information on the economic benefits and other topics related to the casino business.

• Health Policy and Management
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• v.6 no.2
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• pp.58-90
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• 1996

This study provides an empirical analysis of location competition for demand maximization by central place theory among physicians in nonmetropolitan areas of Korea. The results show that the primary care physicians distribute themselves evenly from urban communities to rural communities. The subspecialists, however, cluster together in major cities rather than decentralize themselves in rural counties. This study establishes the three statistical models : Primary care physicians, subspecialist physicians, and total physicians. Two models of primary care physicians and total physicians have a strong significance in multiple regression analysis (p=-.0001). The primary care model explains approximately 45% of the variation and the total physicians model explains approximately 70% of the variation in physician/1,000 population ratios across national counties. The subspecialist physicians model analysze the tobit regreassion because of the left consored and truncated values(57 cases = 0). In all three models, analysis of the coefficiencts for physician centralization degrees in the 0- to 5- and 5- to 10-km rings around the core county reveals each a positive and negative association betwee these degrees and the physician/1,000 population ratios in the core county. Also, the results provide moderate evidence that the relationship between clinic physicians and community hospitals is competitive, and the relationship between clinic physicians and pharmaceutists is synergistic. This suggests that public policy makers and local self-governing bodies must take an active role to ensure procider availability and the regional health planning in all nonmetropolitan areas of Korea.

• Publications of The Korean Astronomical Society
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• v.33 no.1
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• pp.1-7
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• 2018

In order to encourage collaboration with North Korea in astronomy research field, we have studied the astronomical almanacs published in South and North Korea. The almanac contains fundamental astronomical data including not only daily calendar data but also unique characteristics selected by necessity in each country. We compared the South and North Korean astronomical almanacs in terms of contents, detailed descriptions, unique items, and so forth. We used the 2017 almanac for South Korea and 1993 almanac which is useful for this research for North Korea. We found that there were several differences between South and North Korean almanacs. The North Korean almanac is published for the astronomer or navigator, thus it has supplementary information about spherical astronomy such as precession of the north pole and position of celestial bodies. Whereas the South Korean almanac is published for the general public, and it distinctively contains luni-solar calendar, 24 solar terms, national holidays, etc. This study could be helpful for research cooperation between South and North Korea in astronomy.

• Journal of Korean Society of Archives and Records Management
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• v.11 no.1
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• pp.7-22
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• 2011

This paper surveyed the research trends in archival appraisal science in Korea. All 33 articles from 4 relevant academic journals articles were analysed on the basis of quantitative measurement and thematic sorting. The number of the articles by the record managers or archivists working at the public bodies has especially decreased for some time past. A distinguishing feature was a decline in interest in the present appraisal system and methodology. Correspondence between practice and academic theory be required for the future development in archival appraisal.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.153-158
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• 2021

Convergence is the process of gradual adoption of a certain accounting standard issued by different regulatory bodies. The aim is to achieve uniformity and standardization across borders to open opportunities for international investment and collaboration. The implementation of IFRS, in theory, encourages more transactions by presenting financial statements in a simple and understandable manner for all investors and other businesses interested in the company. Using event study methodology, this study investigates whether Malaysian companies' adoption of IFRS is recognized by the investment community. A total of 89 public listed companies in Bursa Malaysia are involved in this study. The results show that about 62.8 percent of the companies that adopted IFRS-based financial statements experienced an increase in their average abnormal return after the announcement. However, the paired sample test results show that only 5.6 percent out of 89 companies studied experience a significant difference in abnormal return before and after the announcement. The inexistence of the average abnormal return difference between before and after the announcement may indicate that IFRS-based financial statements do not have any new market informational content. This study found little evidence to show that convergence with IFRS affects the company's stock price in Malaysia.

• Journal of the Korean Institute of Educational Facilities
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• v.26 no.4
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• pp.11-18
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• 2019

School Crime Prevention Throgh Environmental Design (CPTED) is in the process of building a design guide through a lot of research. However, it is common practice to conduct consulting through existing cases and utilize internal self-evaluation through similar projects, as the self-evaluation criteria are not open to public or unlike other certifications. Therefore, the purpose of this study is to contribute to the development of a more quantitative and objective practical manual by analyzing the evaluation elements of school crime prevention environment design provided by guidelines and guidelines of various organizations and local autonomous bodies involved in school design. As a result of quantifying the school facilities CPTED indicators so far and incorporating the current guidelines, 'Surveillance and access control' of 'Entrance space and parking space' is found to be main. If the various indicators presented above are applied in consideration of the specificity of the school facilities in the application of the school CPTED technique, in addition to the CPTED for physically preventing offenses committed by outsiders, it can be expected to prevent violence among students or social crimes in school education.