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.
The Cultural Heritage Committee is an important organization that has been deliberating on important matters related to the preservation of cultural properties in the Republic of Korea for more than 60 years since 1962. The Cultural Heritage Preservation Committee was active in 1961, which was a short period of about a year, but the minutes prepared at the time confirmed that it had the following meanings. First of all, legally, it was meaningful in that the concept of cultural property or intangible cultural property was used for the first time in Korea in laws and regulations on the term of office of professional members. These matters became the basis for the operation of the current Cultural Heritage Protection Act and the Cultural Heritage Committee. The following confirms that, unlike previously known activities, they were active despite political upheaval at the time. In spite of rapid regime change at the time, the committee had no change in its members, and the meetings continued without interruption. At that time, there was an exclusive relationship between different groups in relation to the preservation of cultural heritage, and this relationship was confirmed by the minutes that disappeared with the establishment of the Cultural Heritage Management Bureau, which integrated these groups. Finally, the form of the minutes prepared then shows the form of documentation at the time, where it is confirmed that the traditional documentation format is changing into a new form. It can be good research material in terms of modern and contemporary bibliography. As discussed earlier, the Cultural Heritage Conservation Committee of 1961 has historical significance in terms of legal and actual activities. The reason why the committee's activities were low valued is presumed to be that the minutes and related documents prepared at the time were not organized well due to the lack of a related administrative system. The minutes of the Cultural Heritage Conservation Committee record various facts about cultural heritage policies and decisions at that time. Therefore, analysis and research on these contents can reveal more facts about the cultural heritage policies and perceptions of that time.
Jeju Island is a volanic island which is located about 96 km south of Korean Peninsula. Volcanic ejecta, and volcaniclastic materials are widespread as soil parent materials throughout the island. Soils on the island have the characteristics of typical volcanic ash soils. This study was conducted to reclassify Jeju series based on the second edition of Soil Taxonomy and to discuss the formation of Jeju series in Jeju Island. Morphological properties of typifying pedon of Jeju series were investigated, and physico-chemical properties were analyzed according to Soil survey laboratory methods manual. The typifying pedon has dark brown (10YR 3/3) silt clay loam A horizon (0~22 cm), strong brown (7.5YR 4/6) silty clay BAt horizon (22~43 cm), brown (7.5YR 4/4) silty clay Bt1 horizon (43~80 cm), brown (7.5YR 4/6) silty clay loamBt2 horizon (80~105 cm), and brown (10YR 5/4) silty clay loam Bt3 horizon (105~150 cm). It is developed in elevated lava plain, and are derived from basalt, and pyroclastic materials. The typifying pedon contains 1.3~2.1% oxalate extractable (Al + 1/2 Fe), less than 85%phosphate retention, and higher bulk density than 0.90 Mg $m^{-3}$. That can not be classified as Andisol. But it has an argillic horizon from a depth of 22 to 150 cm, and a base saturation (sum of cations) of less than 35% at 125 cm below the upper boundary of the argillic horizon. That can be classified as Ultisol, not as Andisol. Its has 0.9% or more organic carbon in the upper 15 cm of the argillic horizon, and can be classified as Humult. It dose not have fragipan, kandic horizon, sombric horizon, plinthite, etc. in the given depths, and key out as Haplohumult. A hoizon (0~22 cm) has a fine-earth fraction with both a bulk density of 1.0 Mg $cm^{-3}$ or less, and Al plus 1/2 Fe percentages (by ammonium oxalate) totaling more than 1.0. Thus, it keys out as Andic Haplohumult. It has 35% or more clay at the particle-size control section, and has thermic soil temperature regime. Jeju series can be classified as fine, mixed, themic family of Andic Haplohumults, not as ashy, thermic family of Typic Hapludands. In the western, and northern coastal areas which have a relatively dry climate in Jeju Island, non Andisols are widely distributed. Mean annual precipitation increase 110 mm, and mean annual temperature decrease $0.8^{\circ}C$ with increasing elevation of 100m. In the western, and northern mid-mountaineous areas Andisols, and non Andisols are distributed simultaneously. Jeju series distributed mainly in the western and northern mid-mountaineous areas are developed as Ultisols with Andic subgroup.
The sewage and wastewater (SAW) are a well-known major source of eutrophication and greentide in freshwaters and also a potential source of thermal pollution; however, there were few approaches to thermal effluent of SAW in Korea. This study was performed to understand the behavioral dynamics of the thermal effluents and their effects on the water quality of the connected streams during winter season, considering domestic sewage, industrial wastewater and hot spring wastewater from December 2015 to February 2016. Sampling stations were selected the upstream, the outlet of SAW, and the downstream in each connected stream, and the water temperature change was monitored toward the downstream from the discharging point of SAW. The temperature effect and its range of SAW on the stream were dependent not only on the effluent temperature and quantity but also on the local air temperature, water temperature and stream discharge. The SAW effects on the stream water temperature were observed with temperature increase by $2.1{\sim}5.8^{\circ}C$ in the range of 1.0 to 5.5 km downstream. Temperature effect was the greatest in the hot spring wastewater despite of small amount of effluent. The SAW was not only related to temperature but also to the increase of organic matter and nutrients in the connected stream. The industrial wastewater effluent was discharged with high concentration of nitrogen, while the hot spring wastewater was high in both phosphorus and nitrogen. The difference between these cases was due to with and without chemical T-P treatment in the industrial and the hot spring wastewater, respectively. The chlorophyll-a content of the attached algae was high at the outlet of SAW and the downstream reach, mostly in eutrophic level. These ecological results were presumably due to the high water temperature and phosphorus concentration in the stream brought by the thermal effluents of SAW. These results suggest that high temperature of the SAW needs to be emphasized when evaluating its effects on the stream water quality (water temperature, fertility) through a systematized spatial and temporal investigation.
The southeastern Korean Peninsula has experienced crustal multi-deformations according to changes of global tectonic setting during the Cenozoic. Characteristic features of the crustal deformations in relation to major Cenozoic tectonic events are summarized as follows. (1) Collision of Indian and Eurasian continents and abrupt change of movement direction of the Pacific plate (50${\sim}$43 Ma): The collision of Indian and Eurasian continents caused the eastward extrusion of East Asia block as a trench-rollback, and then the movement direction of the Pacific plate was abruptly changed from NNW to WNW. As a result, the strong suction-force along the plate boundary produced a tensional stress field trending EW or WNW-ESE in southeastern Korea, which resultantly induced the passive intrusion of NS or NNE trending mafic dike swarm. (2) Opening of the East Sea (25${\sim}$16 Ma): The NS or NNW-SSE trending opening of the East Sea generated a dextral shear stress regime trending NNW-SSE along the eastern coast line of the Korean Peninsula. As a result, pull-apart basins were developed in right bending and overstepping parts along major dextral strike slip faults trending NNW-SSE in southeastern Korea. The basins can be divided into two types on the basis of geometry and kinematics: Parallelogram-shaped basin (rhombochasm) and wedged-shaped basin (sphenochasm), respectively. In those times, the basins and adjacent basement blocks experienced clockwise rotation and northwestward tilting contemporaneously, and the basins often experienced a kind of propagating rifting from NE toward SE. At about 17Ma, the Yonil Tectonic Line, which is the westernmost border fault of the Miocene crustal deformation in southeastern Korea, began to move as a major dextral strike slip fault. (3) Clockwise rotation of southeastern Japan Island (about 15 Ma): The collision of the Izu-Bonin Arc and southeastern Japan Island, as a result of northward movement of the Philippine sea-plate, induced the clockwise rotation of southeastern Japan Island. The event caused the NW-SE compression in the Korea Strait as a tectonic inversion, which resultantly tenninated the basin extension and caused local counterclockwise rotation of blocks in southeastern Korea. (4) E-W compression in the East Asia (after about 5 Ma): Decreasing subduction angle of the Pacific plate and eastward movement of the Amurian plate have constructed the-top-to-west thrusts and become a major cause for earthquakes in southeastern Korea until the present time.
In general, the circulation path of the fluidized particles in a CFB (Circulating Fluidized Bed) boiler is such that the particles entrained from a combustor are collected by a cyclone and recirculated to the combustor via a sealpot which is one of non-mechanical valves. However, when a fluidized bed heat exchanger (FBHE) is installed to additionally absorb heat from the fluidized particles, some particles in the sealpot pass through the FBHE and then flow into the combustor. At this time, in the FBHE operated in the bubbling fluidization regime, if the heat flow is not evenly distributed by poor mixing of the hot particles (800~950 ℃) flowing in from the sealpot, the heat exchanger tubes would be locally heated and then damaged, and the agglomeration of particles could also occur by formation of hot spot. This may affect the stable operation of the circulating fluidized bed. In this study, the unevenness of heat flow arising from structural problems of the FBHE of the domestic D-CFB boiler was found through the operating data analysis and the CPFD (Computational Particle Fluid Dynamics) simulation using Barracuda VR. Actually, the temperature of the heat exchanger tubes in the FBHE showed the closest correlation with the change in particle temperature of the sealpot. It was also found that the non-uniformity of the heat flow was caused by channeling of hot particles flowing in from the sealpot. However, it was difficult to eliminate the non-uniformity even though the fluidizing velocity of the FBHE was increased enough to fluidize hot particles vigorously. When the premixing zone for hot particles flowing in from the sealpot is installed and when the structure is changed through the symmetrization of the FBHE discharge line for particles reflowing into the combustor, the particle mixing and the uniformity of heat flow were found to be increased considerably. Therefore, it could be suggested that the structural modification of the FBHE, related to premixing and symmetric flow of hot particles, is an alternative to reduce the non-uniformity of the heat flow and to minimize the poor particle mixing.
Asia-Pacific Journal of Business Venturing and Entrepreneurship
/
v.5
no.1
/
pp.45-67
/
2010
On July 21st in 2005, People's Bank of China (PBOC) turned the currency peg against the U.S. dollar into managed currency system based on a basket of unnamed currencies under China's exchanged rate regime. This change means that China's enterprises are not free from currency fluctuations. The purpose of this study is to analyze the relations between Renminbi fluctuations in the floating exchange rate and financial results of venture companies. The process and outcomes of this study are as follows, First, in order to measure the financial results of venture companies, I choose venture companies in Shandong Province listed on the Shanghai Stock Exchange (SSE) at random and several quarter financial sheets according to safety ratios, profitability ratios, growth ratios, activity ratios. Second, I arrange the daily Renminbi exchange rate data announced from July 21st, 2005 to December 31st, 2008 by PBOC into the quarterly data. Third, in order to confirm the relations between Renminbi fluctuations and financial results of venture companies, I carry out Pearson's correlation analysis. As a result, the revaluation of the Chinese Renminbi has weakly negative effects on debt ratio, total assets turnover ratio and equity turnover ratio in statistics. But the revaluation of the Chinese Renminbi is not related to other financial index in statistics. The result of this study is that the revaluation of the Chinese Renminbi has little influence on the export and import of Chinese venture companies and certifies the fact that Chinese venture companies have much foreign currency assets. In addition to avoid the currency exposure risk, this study shows the effective method about currency exposure risk which adjusts proportion of Renminbi to foreign currency.
While Korean GAAP had detailed regulations for the measurement and disclosure of operating income in the past, K-IFRS did not provide specific rules for operating income until 2011. Some firms that adopted K-IFRS before 2011 did not disclose or calculated operating income in an inconsistent manner although operating income is usually considered as one of the core information items to assess firm valuation. Inconsistency in firms' treatment of operating income invoked much criticism from diverse users of financial statement. The Korean Accounting Institute (KAI hereafter) revised the K-IFRS rules relevant to operating income in September 2010 in response to the voices raised by the business community, whereby the operating income number is allowed to be calculated in conformity with the previous K-GAAP. This study was motivated by the revision of K-IFRS and aims to provide a clue on the validity of such policy decision. To achieve the research objective, we test the relative value relevance of the alternative operating income numbers under K-IFRS versus K-GAAP. Our main findings are as follows. The value relevance of operating income reported before K-IFRS is proved to be higher than after K-IFRS. K-IFRS operating income adjusted to the previous K-GAAP has greater explanatory power for market values relative to one calculated under the K-IFRS regime. In an additional analysis, the sample was decomposed according to whether the operating income under K-IFRS is greater than under K-GAAP. The difference in the value relevance of K-IFRS versus K-GAAP operating income is significant only in the subsample consisting of firms which reports higher operating income under K-IFRS compared to K-GAAP. Also, the firms which would have reported negative operating income on a consecutive basis are more likely to have chosen K-IFRS, resulting in higher numbers than otherwise. It is likely that firms facing the threat of delisting due to consecutive operating loss reporting are more likely to have adopted K-IFRS disclosure rules by which they could report higher operating income numbers. To sum up, these results corroborate the limitation inherent in the K-IFRS regarding operating income disclosures. This paper suggests that the recent revision of K-IFRS implemented by KAI is likely to mitigate some of afore-mentioned limitations effectively.
The effects of elevated spring temperatures on the growth and fruit quality of the mandarin hybrid 'Shiranuhi' [(Citrus unshiu ${\times}$ C. sinensis) ${\times}$ C. reticulata] were investigated in plastic greenhouses, to develop a cropping system to improve the quality of the fruit and increase the income of growers on Jeju Island, South Korea. Under conditions of elevated temperature I ($25/15^{\circ}C$, day/night) and elevated temperature II ($28/18^{\circ}C$, day/night) during early spring, budburst was advanced by 11 and 15 d, and full bloom by 22 and 45 d, respectively, compared to those of the plants grown at ambient air temperature in a plastic greenhouse. Elevated temperatures decreased the number of spring shoots but increased mean spring shoot length and leaf area. Growing 'Shiranuhi' trees at elevated temperatures resulted in increases in mean fruit weight and fruit L/D ratio (> 1.0). In addition, fruit color development was significantly advanced in trees grown under elevated temperatures during early spring, which allowed the fruit to be harvested 1-2 months earlier than trees grown under ambient air temperature. Fruit soluble solids content (SSC) and titratable acidity (TA) at harvest were similar between elevated temperature I and ambient air temperature, but were significantly higher than at elevated temperature II. Considering fruit quality, harvest time, and yield, the elevated temperature treatment regime of $25/15^{\circ}C$ (day/night) during early spring could be useful for cultivation of the mandarin hybrid 'Shiranuhi' to increase the income of growers.
The Guard over the royal household in the "Goryeo" era was the same as if was over the President or Ruler of a nation today. In those days, a king represented a nation and any threat to the safety of a king could bring the destruction of a nation and the dispersion of the people. by reviewing the change of the 2-Gun 6-Wi system of the era, it can be, summed up as follow, Ther will be suggestions. The Guard might focus on a king's personal safety in the wake of the system of the Silla and Taebong dynasties until the establishment of the Goryeo Dynasty's unique political system. "Goryeo" rebuilt the royal palace in Gyeonyeong-gun to take the shape of unified country after its accomplishment of unification of the late three countries, Then it was afraid of the rebellion and uprising of local powerful clans, The country put them under control and organized the local army with them in the era of Kings, Seongjong, through the kings, Seongjong and Gwangjong. The army system of "Goryeo" consisted of 2-Gun and 6-Wi, and 2-Gun placed above the 6-Wi played the role of the Royal guards, and among the organizations a certain army under the specific name of "Gyeonyong-gun" guarded the kings in the nearest position. An aristocratic culture enjoyed its golden age in the period of stability of the aristocracy of "Goryeo", but afterward in the confusion of the aristocratic disruption and incompatible confrontation the country lost its control, and faced military rebellions by treating civil officials well and ill-treating military officials The safety of kings become unstable with the grasping political power by the military officials, and "Dobang" was established in the era of Choi's family to grasp political power. In the era of Choi Woo, he gathered his men and organized his familys army with them and managed the personnel administration with the civil officials of "Jeongbang and Seobang under his command. Such a fact shows the similarity to today's task of guarding. Considering the facts that "Sambyeolcho, the military ground of the military-men-rule, was at the center of the struggling against Mongolia and that even after the fall of the military regime, they rebelled and fought against Mongolia to the end, we came to know that the nationalism in the era of the military era was great. In the transition of external situations from "Myeong" to "Won"(Chinese dynasties), the conflict between the old "Won"-friendly power and the new "Myeong"-friendly power caused the weakness of the power to guard the royal household, and "Goryeo" at last gave way to the newly rising "Joseon" led by Lee, Seong Gye who won the people's confidence.
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