• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2021년도 봄 학술논문 발표대회
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• pp.217-218
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• 2021

With the prolonged Covid-19 epidemic, movement restrictions such as social distancing are prolonged, and as people stay indoors for a longer time, interest in indoor air pollution is increasing. Indoor air quality is not easily purified unlike outdoors. Among indoor building materials, paints and flooring contain formaldehyde that causes sick house syndrome and VOCs that contain carcinogenicity and harmfulness. For modern people who spend a lot of time living indoors for more than an hour, the occurrence of these harmful substances can be said to be fatal. In response to these risks, in July 2019, the government reinforced the standards for indoor air quality to protect the public's health by raising the detection standards for fine dust, ultrafine dust, and formaldehyde in indoor multi-use facilities. People use machines such as air purifiers to improve indoor air quality, or make efforts such as periodic ventilation. In order to reduce or support these other ancillary efforts more effectively, to reduce the generation of pollutants in the building itself, or to adsorb or purify pollutants in the air, use carbon black as an admixture to make a cement hardened body, and to grasp basic physical properties and adsorption capacity. And the result is as follows. As a result of the experiment to determine the appropriate amount of carbon black, it was confirmed that the more the amount of carbon black was added, the better it was in the formaldehyde emission test, but the tendency was not clear when measuring the flexural strength, so a further experiment to improve this is needed.

• Journal of Korea Trade
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• 제27권1호
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• pp.1-18
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• 2023

Purpose - Using a sample of Korean multinational corporations, we examine whether the relationship between tax risk and the implied cost of capital discriminates between the environmental, social, and corporate governance (ESG) of highly rated firms. Design/methodology - Firms with high tax risks have an increased uncertainty of future cash flows. Therefore, as the volatility of future cash flow increases, information asymmetry and the required return increases. Highly rated ESG firms can reduce information asymmetry, thereby weakening the positive relationship between tax risk and cost of capital. We employ the standard deviation of the cash effective tax rate as proxy of tax risk. We utilize the ESG rating data of the Korea Corporate Governance Service (KCGS). We use a PEG model, MPEG model, and GM model to measure the implied cost of capital. Findings - We find a positive association between the implied cost of capital and tax risk. The positive relationship between tax risk and the implied cost of capital weakens in highly rated ESG firms. Highly rated ESG firms prefer a stable tax position to invest after-tax cash flows into sustainable management. Therefore, the negative effects of tax risk on cost of capital can be reduced. Originality/value - This study provides empirical evidence that ESG activities can mitigate the negative impact of tax risk on the cost of capital for Korean multinational corporations. In a business environment where ESG activities are more important, the empirical results that ESG activities can reduce the corporate risk of Korean FDI companies are expected to provide implications for the ESG activities of multinational corporations.

• Journal of Animal Science and Technology
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• 제65권5호
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• pp.895-911
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• 2023

Processed meat products play a vital role in our daily dietary intake due to their rich protein content and the inherent convenience they offer. However, they often contain synthetic additives and ingredients that may pose health risks when taken excessively. This review explores strategies to improve meat product quality, focusing on three key approaches: substituting synthetic additives, reducing the ingredients potentially harmful when overconsumed like salt and animal fat, and boosting nutritional value. To replace synthetic additives, natural sources like celery and beet powders, as well as atmospheric cold plasma treatment, have been considered. However, for phosphates, the use of organic alternatives is limited due to the low phosphate content in natural substances. Thus, dietary fiber has been used to replicate phosphate functions by enhancing water retention and emulsion stability in meat products. Reducing the excessive salt and animal fat has garnered attention. Plant polysaccharides interact with water, fat, and proteins, improving gel formation and water retention, and enabling the development of low-salt and low-fat products. Replacing saturated fats with vegetable oils is also an option, but it requires techniques like Pickering emulsion or encapsulation to maintain product quality. These strategies aim to reduce or replace synthetic additives and ingredients that can potentially harm health. Dietary fiber offers numerous health benefits, including gut health improvement, calorie reduction, and blood glucose and lipid level regulation. Natural plant extracts not only enhance oxidative stability but also reduce potential carcinogens as antioxidants. Controlling protein and lipid bioavailability is also considered, especially for specific consumer groups like infants, the elderly, and individuals engaged in physical training with dietary management. Future research should explore the full potential of dietary fiber, encompassing synthetic additive substitution, salt and animal fat reduction, and nutritional enhancement. Additionally, optimal sources and dosages of polysaccharides should be determined, considering their distinct properties in interactions with water, proteins, and fats. This holistic approach holds promise for improving meat product quality with minimal processing.

• Journal of the Korean Association of Oral and Maxillofacial Surgeons
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• 제50권1호
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• pp.41-48
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• 2024

Objectives: Botulinum toxin type A (BTX), a powerful neurotoxin, can be an effective treatment choice for diverse muscular disorders and can reduce abnormal muscle activities. Abnormal movements of the mandible can be caused by involuntary and uncontrolled contractions of the lateral pterygoid muscle (LP) in various pathological situations. Previous reports have shown that BTX can reduce abnormal contractions of the LP. However, needle placement into the LP for BTX injection requires skill, experience, and sufficient anatomical knowledge. To place the needle precisely into the LP, ultrasonography (USG) can be used as an effective needle-guidance modality. USG is a non-invasive imaging modality able to create real-time images without any potential risks, including radiation exposure. Patients and Methods: The patients who had been performed USG-guided BTX injection into the LP using an intraoral approach were included in this study with a literature review and case presentations. Using the USG, four patients received BTX injections to treat recurrent temporomandibular dislocation and oromandibular dystonia resulting from involuntary LP activity. Result: Involuntary movements of the mandible were improved successfully in all patients, and showed satisfactory results without significant complication. Conclusion: The intraoral approach could prevent potential complications during needle placement. USG-guided BTX injection is an effective, convenient, and safe method that provides real-time imaging without unnecessary pain to the patient.

• 경영정보학연구
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• 제14권3호
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• pp.75-97
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• 2012

온라인 뱅킹 서비스의 성공을 위해서는 이용 고객의 신뢰를 제고하는 것이 필수적이다. 현재까지 인터넷 뱅킹 이용자들의 신뢰를 제고하는 보안 메커니즘으로 공인인증 서비스가 가장 유력한 대안으로 사용되어 왔다. 그러나 최근 공인인증서를 통한 보안 메커니즘은 해커 등 악의적인 사용자의 침입에 취약할 수 있다는 주장이 제기되고 있다. 본 연구에서는 온라인 뱅킹 보안 메커니즘의 견고성을 높이기 위한 추가적인 대안으로 공인인증서 사용과 관련된 과정의 투명성과 결과 피드백의 투명성이라는 두 가지 요소를 제안하였다. 과정의 투명성은 거래과정에 대한 정보를 이용자에게 제공함으로써 거래 과정을 통제할 수 있도록 하는 것이다. 결과 피드백은 거래결과를 이용자에게 알려줌으로써 이용자가 거래가 의도한 대로 완료되었음을 확인할 수 있도록 하는 것이다. 정보의 투명성에 관한 선행 연구에 따르면, 거래과정과 결과에 대한 정보를 제공하여 투명성을 제고하면 정보시스템 이용자의 의사결정 품질이 제고된다. 거래과정에 대한 정보의 투명성이 확보되면, 정보시스템 이용자들은 거래가 원활하게 수행되고 있는지를 확인할 수 있게 되고, 거래 과정과 결과를 자신이 의도한 대로 통제할 수 있게 되기 때문에, 이용자들의 거래 위험을 감소시킬 수 있다. "구조기반 신뢰" 에 대한 연구에 따르면, 정보시스템 이용자들은 자신들이 성공적으로 거래를 할 수 있도록 구조적인 요소를 제공하는 서비스 제공자들을 보다 신뢰하는 속성이 있다. 거래과정과 거래결과를 확인할 수 있는 정보의 투명성은 정보시스템 이용자가 거래를 원활하게 추진할 수 있는 구조적 기반을 제공하므로 서비스 제공자에 대한 신뢰는 증가하게 된다. 거래 위험이 감소하고 신뢰가 증가되면, 이용자들은 제공되는 서비스에 대해 보다 만족하게 되고, 따라서 서비스 제공자에 대해 충성도가 제고되거나 서비스에 대해 지불 의사를 가지게 될 것이다. 본 연구에서는 실험실 실험을 통해 연구 가설 및 연구 모델을 실증적으로 검증하고자 하였다. 실험설계는 과정의 투명성과 결과의 투명성이라는 두 가지 요인에 따라 $2{\times}2$ 집단으로 구성하여 진행하였다. 공인인증서 사용과 관련된 과정의 투명성과 결과 피드백 요소가 현재 온라인 뱅킹 사이트에서 제공되고 있지 않기 때문에 가상의 온라인 뱅킹 사이트를 구축하여 실험을 진행하였다. 총 138개의 유효한 자료를 실험을 통해 수집하였으며 PLS 알고리즘을 활용하여 분석을 진행하였다. 분석 결과, 과정의 투명성은 온라인 뱅킹 거래의 위험을 줄이고 온라인 뱅킹 사이트에 대한 신뢰를 증가시키는 것으로 나타났다. 결과 피드백은 온라인 뱅킹 사이트에 대한 신뢰를 증가시키는 것으로 나타났다. 이렇게 증가된 신뢰와 감소된 거래위험은 서비스 만족도를 증가시킴으로써 온라인 뱅킹 서비스 이용 고객의 서비스에 대한 지불의도와 온라인 뱅킹 사이트에 대한 충성도를 증가시키는 것으로 조사되었다. 본 연구에서는 온라인 뱅킹 서비스의 보안이라는 주제에 대해 정보의 투명성이 보안에 미치는 영향을 실증자료를 통해 분석함으로써 온라인 보안 메커니즘 연구의 범위를 확대하였을 뿐만 아니라 실제 구현이 가능한 보안 메커니즘에 대한 효과를 검증함으로써 실무적 측면에서의 동헌도가 있다고 판단된다.

• 무역상무연구
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• 제39권
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• pp.367-389
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• 2008

On the stage of an international trade with well-developed transportation, communication system and proliferation of free trade, global companies who are eager to sustain business growth by cutting cost and pioneering new market are facing a new challenge named "Global Compliance" of business transparency, export and import regulations, and potential international business environment. The purpose of a global compliance is to monitor and regulate a company's trade activities to reduce the risk of transactions that might violate relevant countries' laws, regulations, or standards. After the 911, for strengthening the non-proliferation of the export control goods, UNSCR1540(United Nations Security Council Resolution 1540(2004)) was declared in order to enforce the members to adopt the rules in the resolution into their national laws and regulations. Companies does not realized that they need to get rid of the risks because they underestimate the importance of international security, caused by their careless management. That is why currently the export control program is not fully observed by the most. Lack of awareness for the export control and the poor system of each members could be the reason for this unstable operating status. With this background, this thesis will study on the meaning of export control, schemes for companies to recognize its importance and governmental guideline to support global companies.

• 한국소음진동공학회논문집
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• 제23권2호
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• pp.99-104
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• 2013

Assessment of noise exposed population is to check the environmental noise level and social influence in order to reduce the risks such as annoyance and disturbance that are generated by environmental noise. Also, this method suggests the preferential noise abatement policy and action plan by accurately finding the area that the noise causes harmful effect to human health. Recently, a noise map, which can predict noise in comprehensive areas, is used for the assessment of noise exposed population, breaking from the methods using existing measures. In particular, countermeasure for the noise can be considered more effectively by using assessment methods of noise exposed population for specific noise levels, areas, and building types which are the main input factors in noise maps. In this study, assessment methods of noise exposed population by using 2 dimensional noise map are compared with those by 3 dimensional noise map.

• 무역상무연구
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• 제60권
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• pp.141-175
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• 2013

The purpose of this study aims to the implications by the introduction of TSU/BPO system as a instrument of trade settlement. Jointly with financial messaging provider SWIFT, the ICC Banking Commission has developed the URBPO to take into account the legitimate expectations of all relevant sectors. Once the goods have been shipped, the seller's bank uploads the shipping and logistics data to the TSU to be checked against the baseline. URBPO is the first ever set of standards in supply chain finance that governs BPO transactions worldwide. BPO enables banks to reduce the risks associated with international trade to the benefit of both buyers and sellers. A BPO is an irrevocable undertaking given by an Obliger Bank to a Recipient Bank to pay a specified amount under the condition of a successful electronic matching of data or acceptance of mismatches. The BPO should be viewed as an exercise in collaboration between trading partners and their banks. Drawings upon global standards and incorporating the benefits offered by letters of credit, the new instrument has the potential to benefit all parties in a trade transaction-and bring trade settlement into the 21st century.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.233-243
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• 2020

This study aims to assess the impacts of COVID-19 on International Financial Reporting Standards (IFRS), because of the problems associated with changing and amending the financial reports according to the policies established based on the circumstances of the epidemic. The study sample targeted several international financial reports that were amended based on epidemic conditions. The revised financial reporting period provides standardized reporting procedures for financial transactions worldwide despite the pandemic. Therefore, IFRS has been used to reduce challenges in financial reporting by monitoring the duration of social distancing while reporting matters to eliminate confirmed uncertainty and judgment. After analyzing the data obtained through global search engines, the results conducted provided evidence that COVID-19 affects financial reporting in companies around the world. Therefore, companies face difficulty reporting finances based on the challenging environment that the pandemic represents. Besides, IFRS fair value measurements consider the prices that were predicted according to current market values. The contexts of the changing the standards by IFRS to curb the effects of the COVID19 financial reporting was attained through evaluation of the online files that were randomly selected and filtered to obtain valid data.

• BMB Reports
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• 제50권11호
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• pp.566-571
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• 2017

Weight loss ${\geq}5$ percent is sufficient to significantly reduce health risks for obese people; therefore, development of novel weight loss compounds with reduced toxicity is urgently required. After screening of natural compounds with anti-adipogenesis properties in 3T3-L1 cells, we determined that kahweol, a coffee-specific diterpene, inhibited adipogenesis. Kahweol reduced lipid accumulation and expression levels of adipogenesis and lipid accumulation-related factors. Levels of phosphorylated AKT and phosphorylated JAK2, that induce lipid accumulation, decreased in kahweol-treated cells. Particularly, kahweol treatment significantly increased AMP-activated protein kinase (AMPK) activation. We revealed that depletion of AMPK alleviated reduction in lipid accumulation from kahweol treatment, suggesting that inhibition of lipid accumulation by kahweol is dependent on AMPK activation. We detected more rapid reduction in blood glucose levels in mice administrated kahweol than in control mice. We suggest that kahweol has anti-obesity effects and should be studied further for possible therapeutic applications.