• The Journal of Information Systems
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• v.14 no.1
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• pp.107-124
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• 2005

ERP systems are comprehensive sorfware packages that seek to integrate the complete range of lbusiness processes and functions in order to present a heuristic perspectives of a firm from a single information and information technlogy architecture. The ERP systems have delicate internal controls with built-in devices. It is known that the delicate internal controls help to enhance the accounting transparency. We empirically investigate the relationship between the ERP systems inplementations and an accounting transparency. In order to measure the accounting transparency differences, we compare the ERP systems implementation firms with firms which did not implement the ERP systems by 6 financial ratios (accruals, net profit margin, operation cash folo to sales, total debt to equity, accounts receivable changes, assets quality). Data are collecte from 135 firms implemented the ERP systems and 135 firms non-implemented the systems (the firms listed in the Korea Stock Exchange). We analyze financial statements from 270 firms for the period 2001-2003 to ezamine the 6 financial ratios differences. The results of 810 firms analyses over the 3-year period indicate that the ERP systems implementation firms show the statistically significant differences in the accrual ratio, the net profit margin ratio, operating cash flow to sales ratio, and total debt to equity ratio from the ERP systems non-implementation firms. But there is statistically no differences between the two groups for accounts receivable changes to sales ratio and assets quality.

• Journal of Microbiology and Biotechnology
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• v.24 no.11
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• pp.1542-1550
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• 2014

Co-digesting molasses wastewater and sewage sludge was evaluated for hydrogen production by response surface methodology (RSM). Batch experiments in accordance with various dilution ratios (40- to 5-fold) and waste mixing composition ratios (100:0, 80:20, 60:40, 40:60, 20:80, and 0:100, on a volume basis) were conducted. Volatile solid (VS) concentration strongly affected the hydrogen production rate and yield compared with the waste mixing ratio. The specific hydrogen production rate was predicted to be optimal when the VS concentration ranged from 10 to 12 g/l at all the mixing ratios of molasses wastewater and sewage sludge. A hydrogen yield of over 50 ml $H_2/gVS_{removed}$ was obtained from mixed waste of 10% sewage sludge and 10 g/l VS (about 10-fold dilution ratio). The optimal chemical oxygen demand/total nitrogen ratio for co-digesting molasses wastewater and sewage sludge was between 250 and 300 with a hydrogen yield above 20 ml $H_2/gVS_{removed}$.

• Journal of the Korean Magnetic Resonance Society
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• v.5 no.1
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• pp.56-65
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• 2001

Localized in vivo proton magnetic resonance spectroscopy (MRS) was performed to evaluate metabolic alterations in the right and left frontal lobe before and after neuroleptic treatment of schizophrenic patients (n=24) and a group of healthy normal subjects (n=20). Proton metabolic ratios obtained from the 8㎤ yokels in the right and left frontal lobe were compared with the clinical assessment of PANSS for each subject. There was no significant difference in the metabolic ratios between the right and the left frontal lobes in either the schizophrenic group or the control group, indicating no laterality. Compared with those of the normal control group, NAA/Cr and (GABA+Glu)/Cr ratios of the schizophrenic patients showed significantly lower (p=0.023) and higher (p=0.005) value, respectively. The (GABA+Glu)/Cr ratio of the schizophrenic patients was generally decreased after neuroleptic treatment, while the NAA/Cr ratio was not changed. Significant correlation between the (GABA+Glu)/Cr ratio and the clinical symptom scores assessed by PANSS was established. The present study supports the “hypofrontality” hypothesis of schizophrenia on the basis of the altered metabolic ratios before and after neuroleptic treatment.

• Korean Journal of Applied Biomechanics
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• v.19 no.4
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• pp.617-625
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• 2009

The primary purpose of this study was to compare the hamstring-to-quadriceps strength(H/Q) ratios in collegiate soccer players and normal age-matched healthy students, and the secondary purpose was to investigate the changes in the H/Q ratio according to the degree of knee flexion. Twenty-five subjects volunteered to participate in this study. The study group comprised 12 healthy male collegiate soccer players, and the control group, 13 healthy age-matched male collegiate students. The modified N-K table was used for isometric strength measurement(unit: N). Mann-Whitney tests were performed to determine the differences in the H/Q ratios of soccer players and age-matched students at different knee flexion angles of the dominant leg. The strength of the hamstring muscle in the study group was significantly lower than that observed in the control group at knee flexion angles of $60^{\circ}$ (p<.001), $90^{\circ}$ (p<.01), and $120^{\circ}$ (p<05). The strength of the quadriceps muscle in the study group was significantly higher than that observed in the control group at flexion angles of $30^{\circ}$ (p<.001) and $60^{\circ}$ (p<.05). The H/Q ratios in the study and control groups differed significantly at all angles ($60^{\circ}$, p<.001, $90^{\circ}$, p<.001 and $120^{\circ}$, p<.001).

• Journal of Environmental Science International
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• v.2 no.2
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• pp.135-144
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• 1993

The purpose of this experimental research was focused to improve the quality of the effluent and the yielded sludge when the papermill wastewater was treated by the indirect aerated submerged biofilter as a second treatment method of papermill wastewater. Changing the various experimental factors (Nutrient additions or not, HRT, Fh ratio, recirculation ratio, etc) with indirect aerated submerged biofilter, the results are as follows. 1) because of the microbes concentration could be sustained to 9, oho man in submerged biofilter and then the volumetric organic loads could be increased to 2.7 kg-BOD/$m^3$<\TEX>/day, the reactor volume can be reduced. 2) Because of the yield coefficient(Y) and the endogenous decay coefficient(kd) were revealed 0.4 and 0.07/d, the yielded sludge volume was reduced. 3) The concentration of the sloughed sludge in the reactor was 2.62~4.01 %, so the thickener could be omited in the papermill wastewater sludge treatment process. 4) When the operating was conducted at HRT of 4hrs, the treatment efficiencies of BOD and COD were obtained 80% and 70%. 5) The range of the theoretical recirculation ratios of this reactor was 14~26. According to those ratios, at the low loads ( BOD volumetric loads is less than 0.79 kg-BOD/$m^3$<\TEX>/day, FM ratio is less than 2.0/d) the results were fitted to the theoretical recirculation ratios (14 ~26) and at the high loads the efficiency were increased to the rise of recirculation ratios.

• Proceedings of the Korean Society for Emotion and Sensibility Conference
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• 2001.11a
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• pp.169-172
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• 2001

There are many people who suffer from simulation sickness when immersing in virtual reality. In this study, we analyzed two photoplethysmogram(PPG) parameters - a second derivative parameter and power spectral density ratios - in order to relate PPG parameters with simulation sickness. 36 young, healthy subjects were participated in the experiment, and each subject was equipped with a PPG electrode during his or her immersion. Simulation sickness section was defined as a 7 - second section which starts from the point where a subject reported simulation sickness, and normal section as a same-length section where no physical stimuli was presented to him or her. We compared the PPG parameters of the simulation sickness sections with the normal sections, - d/a ratio is believed to have lower value during vasodilation and higher value during vasoconstriction, however, we could not find much difference in the parameter between normal and simulation sickness sections. We also compared 1 to 10Hz power spectral density ratios in normal sections with in simulation sickness section, and found that 6 density ratios among them have different value. Therefore, the density ratios might be utilized as parameters to detect simulation sickness of subjects.

• Korea Trade Review
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• v.46 no.4
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• pp.1-16
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• 2021

This study suggests improvements in the management performance of the five largest exhibition and convention centers in Korea through financial ratio analysis. For this research, the financial ratios of each center were compared to the average of the centers as well as to the overall industry average during the past five years. According to the analysis results, the stability and growth ratios of the centers were excellent, but the profitability and activity ratios were poor. In particular, the ratios of profitability were in state of urgent need for improvement because they were at the level of severe deficits. It was analyzed that sales increase can be the key factor to improve centers' operation income and net profit to improve profitability. This study recommends measures to increase sales by using centers' facilities and their functions. The first is to actively host large-scale international meetings and conventions that only exhibition and convention centers can accommodate. The second is to attract brand exhibitions through strategic alliances with global Professional Exhibition Organizers (PEOs). Lastly, it is to organize sports and cultural events that are appropriate for incentive tours of associations and corporations.

• Magazine of the Korean Society of Agricultural Engineers
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• v.26 no.1
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• pp.52-72
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• 1984

This study was performed to obtain the basic data which can be applied to the use of epoxy resin mortars. The data was based on the properties of epoxy resin mortars depending upon various mixing ratios to compare those of cement mortar. The resin which was used at this experiment was Epi-Bis type epoxy resin which is extensively being used as concrete structures. In the case of epoxy resin mortar, mixing ratios of resin to fine aggregate were 1: 2, 1: 4, 1: 6, 1: 8, 1:10, 1 :12 and 1:14, but the ratio of cement to fine aggregate in cement mortar was 1 : 2.5. The results obtained are summarized as follows; 1.When the mixing ratio was 1: 6, the highest density was 2.01 g/cm$^3$, being lower than 2.13 g/cm$^3$ of that of cement mortar. 2.According to the water absorption and water permeability test, the watertightness was shown very high at the mixing ratios of 1: 2, 1: 4 and 1: 6. But then the mixing ratio was less than 1 : 6, the watertightness considerably decreased. By this result, it was regarded that optimum mixing ratio of epoxy resin mortar for watertight structures should be richer mixing ratio than 1: 6. 3.The hardening shrinkage was large as the mixing ratio became leaner, but the values were remarkably small as compared with cement mortar. And the influence of dryness and moisture was exerted little at richer mixing ratio than 1: 6, but its effect was obvious at the lean mixing ratio, 1: 8, 1:10,1:12 and 1:14. It was confirmed that the optimum mixing ratio for concrete structures which would be influenced by the repeated dryness and moisture should be rich mixing ratio higher than 1: 6. 4.The compressive, bending and splitting tensile strenghs were observed very high, even the value at the mixing ratio of 1:14 was higher than that of cement mortar. It showed that epoxy resin mortar especially was to have high strength in bending and splitting tensile strength. Also, the initial strength within 24 hours gave rise to high value. Thus it was clear that epoxy resin was rapid hardening material. The multiple regression equations of strength were computed depending on a function of mixing ratios and curing times. 5.The elastic moduli derived from the compressive stress-strain curve were slightly smaller than the value of cement mortar, and the toughness of epoxy resin mortar was larger than that of cement mortar. 6.The impact resistance was strong compared with cement mortar at all mixing ratios. Especially, bending impact strength by the square pillar specimens was higher than the impact resistance of flat specimens or cylinderic specimens. 7.The Brinell hardness was relatively larger than that of cement mortar, but it gradually decreased with the decline of mixing ratio, and Brinell hardness at mixing ratio of 1 :14 was much the same as cement mortar. 8.The abrasion rate of epoxy resin mortar at all mixing ratio, when Losangeles abation testing machine revolved 500 times, was very low. Even mixing ratio of 1 :14 was no more than 31.41%, which was less than critical abrasion rate 40% of coarse aggregate for cement concrete. Consequently, the abrasion rate of epoxy resin mortar was superior to cement mortar, and the relation between abrasion rate and Brinell hardness was highly significant as exponential curve. 9.The highest bond strength of epoxy resin mortar was 12.9 kg/cm$^2$ at the mixing ratio of 1:2. The failure of bonded flat steel specimens occurred on the part of epoxy resin mortar at the mixing ratio of 1: 2 and 1: 4, and that of bonded cement concrete specimens was fond on the part of combained concrete at the mixing ratio of 1 : 2 ,1: 4 and 1: 6. It was confirmed that the optimum mixing ratio for bonding of steel plate, and of cement concrete should be rich mixing ratio above 1 : 4 and 1 : 6 respectively. 10.The variations of color tone by heating began to take place at about 60˚C, and the ultimate change occurred at 120˚C. The compressive, bending and splitting tensile strengths increased with rising temperature up to 80˚ C, but these rapidly decreased when temperature was above 800 C. Accordingly, it was evident that the resistance temperature of epoxy resin mortar was about 80˚C which was generally considered lower than that of the other concrete materials. But it is likely that there is no problem in epoxy resin mortar when used for unnecessary materials of high temperature resistance. The multiple regression equations of strength were computed depending on a function of mixing ratios and heating temperatures. 11.The susceptibility to chemical attack of cement mortar was easily affected by inorganic and organic acid. and that of epoxy resin mortar with mixing ratio of 1: 4 was of great resistance. On the other hand, when mixing ratio was lower than 1 : 8 epoxy resin mortar had very poor resistance, especially being poor resistant to organicacid. Therefore, for the structures requiring chemical resistance optimum mixing of epoxy resin mortar should be rich mixing ratio higher than 1: 4.

• Asian-Australasian Journal of Animal Sciences
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• v.13 no.12
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• pp.1731-1737
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• 2000

This study was conducted to investigate the effects of threonine:lysine ratios on growth performance, apparent nutrient digestibility and blood urea nitrogen (BUN) concentration, and to estimate the optimal threonine:lysine ratios for growing barrows and gilts. A total of 150 pigs (Landrace${\times}$Yorkshire${\times}$Duroc, $16.75{\pm}0.42kg$ average body weight, 75 barrows and 75 gilts) was randomly allotted into six treatments in a $2{\times}3$ factorial design. Six diets were formulated to contain 1.12% lysine for barrows and 1.33% lysine for gilts with three threonine:lysine ratios (50, 60 and 70%) for both barrows and gilts. Throughout the whole experimental period (16 to 56 kg body weight), there was no interaction between sex and dietary threonine:lysine ratio in average daily gain (ADG), average daily feed intake (ADFI) and feed conversion rate (FCR). Between sexes, there was a clear sex-effect showing better growth performance of barrows. Barrows consumed more feed (p<0.01) and grew faster (p<0.01) than gilts. For barrows, there was a trend to improved ADG and FCR with increasing threonine:lysine ratio. For gilts, there was a trend to improved ADG and FCR up to threonine:lysine ratio of 60%, but not significant. There was no interaction between sex and threonine:lysine ratio in nutrient digestibilities of growing pigs except for crude ash (CA). Between sexes, there were differences in nutrient digestibilities, except for calcium for which gilts showed higher a digestibility (p<0.01). Among dietary threonine:lysine ratios, there were no differences in nutrient digestibilities. Mean values of essential amino acids (EAA), non-essential amino acids (NEAA) and total amino acids (TAA) digestibilities were not affected by sex and dietary threonine:lysine ratio. There was no evidence of an interaction between sexes and dietary threonine:lysine ratio. Between sexes, total BUN concentration was lower in gilts than barrows (p<0.05). It was concluded that a 70 and 60% dietary threonine:lysine ratio for barrows (1.12% lysine) and gilts (1.33% lysine) tended to result in better growth performances and nutrient utilization and lower BUN concentration than other threonine:lysine ratios.

• Proceedings of the Korea Concrete Institute Conference
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• 1992.10a
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• pp.167-172
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• 1992

To analyze the effects compressive strength of concrete and longitudinal steel ratio on second-order moment of columns, 30tied rein reinforced concrete columns with hinged ends were tested. The 80mm square cross section was used and the amount of eccentricity was 24mm. The compressive strengths of column specimens with slenderness ratios of 10, 60, and 100were 250, 648 and 880kg/$\textrm{cm}^2$, and the longitudinal steel ratios were 1.98%(4-D6) and 3.95%(8-D6). The ratio of ultimate load capacity to that of short column with the same eccentricity (Pu/Pn) was much decreased at high slenderness ratio with increasing the compressive strength of concrete. And the lateral displacement of slender column at the ultimate load was decreased as the strength was increased. These are due to that at high slenderness ratio the load capacity and behavior of column are affected by flexural rigidity. And, it was also found that with increasing steel ratio, the value of Pu/Pn and the lateral displacement at the ultimate load were larger for the same slenderness ratio.