• Korean Business Review
• /
• v.18 no.1
• /
• pp.19-41
• /
• 2005

The informativeness of accounting earnings to investors may be used as a measure of the quality of accounting information. The ownership structure is considered to be related to both of two variables, the reliability of earnings reflecting the economic performance of the enterprise and the existence of alternative information sources. Earnings manipulation may mitigate the correlation between accounting earnings and the economic performance and alternative information sources decrease the value of accounting earnings as an information. Thus ownership structure could influence the informativeness of accounting earnings. This paper classifies ownership into three categories, management or inside ownership, institutional investors and large outside blockholders, and diffuse outside ownership and examines theoretically the difference of information effectiveness under each ownership structure. The earnings manipulation hypothesis supports the assertion that the separation of ownership from control motivates earnings manipulation. And differential information hypothesis suggests that more non-accounting information of firms with institutional or concentrated outside ownership is provided. Outside blockholders have alternative information sources that make accounting manipulation ineffective. While most previous studies have examined the effect of ownership on the informativeness of earnings from earnings manipulation hypothesis, this study is motivated by both earnings manipulation hypothesis and differential information hypothesis.

• Journal of the Korean GEO-environmental Society
• /
• v.9 no.3
• /
• pp.35-43
• /
• 2008

This study was carried out to estimate the performance of modified sequencing batch reactor (SBR) process by the application of SBR process for small advanced wastewater treatment plant. Organic, nitrogen and phosphorus were able to remove in the unit reactor by SBR process and it would be able to select the suitable operation method. The plant was operated to achieve high performance with influent control, optimum anoxic/oxic condition using intermediate aeration method, and solid (sludge) /liquid (effluent) separation by modified decanter. The optimum operating mode was 3Cycles a day and intermediate input and aeration. Under these conditions, the treatment efficiencies were good with 60% of designed flow rate and low influent quality. When the influent concentrations of BOD and CODMn were 120.4 mg/L and 95.7 mg/L, respectively. The effluent concentrations of BOD and CODMn were 6.8 mg/L and 11.0 mg/L, respectively. The average removal efficiencies of BOD and CODMn were 94.4% and 88.5%, respectively. The removal efficiencies of T-N and T-P were 69.6% and 73.6%, respectively when the average T-N and T-P concentrations were 32.2mg/L and 4.65mg/L, respectively. The T-N and T-P removal efficiencies were slightly decreased to 58.8% and 68.5%, respectively in the winter season but its were also stable efficiencies. BOD, T-N and T-P were removed by 90%. 67% and 46% respectively in the first anoxic/oxic condition, in addition to T-P was removed by 70% in the second anoxic/oxic condition. From the results, modified sequencing batch reactor (SBR) process is suitable for small advanced wastewater treatment.

• Korean Chemical Engineering Research
• /
• v.55 no.2
• /
• pp.141-155
• /
• 2017

In the present paper, we investigated the development status of precipitated calcium carbonate (PCC) production using steel slag, which is one of mineral carbonation (MC) technologies, from the standpoint of $CO_2$ utilization. Principle, feature, and global and domestic development status of the mineral carbonation technology were discussed together with the overview of the production method and market of PCC. Mineral carbonation is known as stable and environmentally-friendly technology enabling economical treatment of industrials wastes. Typically, PCC is produced by the reaction of $CO_2$ with supernatant solution after Ca extraction from steel slag followed by the separation of solid and liquid. The development status of MC using steel slag is at the pilot stage (Slag2PCC at Aalto University), and there remains the process economics improvement for commercialization. Key technologies for the further development are efficient extraction of Ca ions from steel slag including impurities removal, valorization of PCC via shape and size control, usage development and value-addition of residual slag, and optimization of reaction conditions for continuous process setup, etc.

• Journal of Soil and Groundwater Environment
• /
• v.11 no.5
• /
• pp.9-19
• /
• 2006

The accurate estimation of groundwater recharge is important for the proper management of groundwater systems. The widely used techniques of groundwater recharge estimation include water table fluctuation method, baseflow separation method, and annual water balance method. However, these methods can not represent the temporal-spatial variability of recharge resulting from climatic condition, land use, soil storage and hydrogeological heterogeneity because the methods are all based on the lumped concept and local scale problems. Therefore, the objective of this paper is to present an effective method for estimating groundwater recharge with spatial-temporal variability using the SWAT model which can represent the heterogeneity of the watershed. The SWAT model can simulate daily surface runoff, evapotranspiration, soil storage, recharge, and groundwater flow within the watershed. The model was applied to the Musimcheon watershed located in the upstream of Mihocheon watershed. Hydrological components were determined during the period from 2001 to 2004, and the validity of the results was tested by comparing the estimated runoff with the observed runoff at the outlet of the catchment. The results of temporal and spatial variations of groundwater recharge were presented here. This study suggests that variations in recharge can be significantly affected by subbasin slope as well as land use.

• Journal of Animal Environmental Science
• /
• v.12 no.3
• /
• pp.161-168
• /
• 2006

This paper describes the changes of characteristics of pig slurry according to storing depth. Most of the substances containing pollutants, such as were Management of manure and wastewater from animal confinement facilities is a critical factor for pollution control. With proper treatment processing method in both solid and liquid forms, it can be used as a fertilizer and soil conditioner. In Korea, liquid-manure handling system is very popular because its treatment and application is easy and labor saving. In the storage tank treatment, the period of fermentation process and solids-liquid separation averages six months and the supernatant liquid is being used as a fertilizer. In this study, the changes in chemical characteristics of pig slurry at varying depths of the storage tank were investigated. Results showed that the pH value of the fermented pig slurry was > 7, while the major pollutants such as BOD, SS, N and P were highest in the bottom of the tank. Therefore, the above findings proved that varying depths in the storage tank can influence the concentration of pollutants of the fermented pig slurry.

• Resources Recycling
• /
• v.30 no.1
• /
• pp.66-76
• /
• 2021

Electric arc furnace dust (EAFD) contains compounds, such as oxides and chlorides, including large quantities of Zn, Pb and Fe. An efficient and stable method for the extraction of metal elements from EAFD is the Rotary Kiln Process. This method is used to recover Zn in the form of crude ZnO (approximately 60%) via the addition of a reducing agent (coke, anthracite) and limestone (for basicity control) to EAFD. This process is commonly used in industry as well as in research and development. Currently, this method is used in many Korean commercial plants, producing approximately 150,000 tons of Crude ZnO per year. The majority of Zn is found in crude ZnO (approximately 76%). In addition components such as Pb, Cd, Sn, In, Fe, Cl, and F are present as oxides, chlorides, and alkaline compounds. This elements have an adverse effect on the zinc smelting process. Therefore, a refining process that eliminates these impurities is essential. In this study, we developed a process technology that efficiently separates Zn and Pb from byproducts (mainly chlorides). A bag filter was used to collect Zn and Pb generated during the dry purification process of crude ZnO. Pure components were recovered as metals or metal carbonate.

• Resources Recycling
• /
• v.30 no.1
• /
• pp.44-52
• /
• 2021

This study investigated the effect of the type of alkaline precipitant used on the synthesis of lithium hydroxide by examining the behavior of lithium hydroxide produced using lithium sulfate recovered from a waste lithium secondary battery as a raw material. The double-replacement reaction (DRR) process was used to remove the impurities contained in the lithium salt precursor of lithium sulfate and to improve the efficiency of the synthesis of lithium hydroxide. The experiment was conducted by control the molar ratio of the precursor ([Li]/[OH]), the reaction temperature, and the composition of the alkaline precipitant (KOH, Ca(OH)2, Ba(OH)2) used for the production of highly-crystalline lithium hydroxide. A secondary solid-liquid separation was performed following the reaction to remove the impurities generated, and the purified aqueous solution of lithium hydroxide was evaporated to remove the moisture and obtain the product as a powder. The crystallinity and synthesis behavior of the product were examined.

• Journal of Korea Water Resources Association
• /
• v.51 no.12
• /
• pp.1273-1284
• /
• 2018

The flow and bed change were analyzed using the CCHE2D model, which is a two-dimensional numerical model, at a confluence of the Namhan River and Seom River where deposition occurs predominantly after the "Four Major Rivers Restoration Project." The characteristic of the junction is that the tributary of Seom River joined into the curved channel of the main reach of the Namhan River. The CCHE2D model analyzes the non-equilibrium sediment transport, and the adaptation lengths for the bed load and suspended load are important variables in the model. At the target area, the adaptation length for the bed load showed the greatest influence on the river bed change. Numerical simulation results demonstrated that the discharge ratio ($Q_r$) change affected the flow and bed change in the Namhan River and Seom river junction. When $Q_r{\leq}2.5$, the flow velocity of the main reach increased before confluence, thereby reducing the flow separation zone and decreasing the deposition inside the junction. When $Q_r$>2.5, there was a high possibility that deposition would be increased, thereby forming sand bar. Numerical simulation showed that a fixed sand bar has been formed at the junction due to the change of discharge ratio, which occurred in 2013.

• Journal of Applied Biological Chemistry
• /
• v.61 no.4
• /
• pp.315-320
• /
• 2018

This study was carried out to determine the effect of enzymatically saccharified Korean rice wine lees powder (eKRWLP) on the quality characteristics and storage stability of curd yogurt. Yogurt with different contents [0.5-2.0% (w/w)] of eKRWLP was incubated with commercially available mixed lactic acid bacteria (Lactobacillus acidophilus, Streptococcus thermophilus, Bifidobacterium longum) at $40^{\circ}C$ for 18 h. The production of acid measured at pH and titratable acidity of yogurts increased with increasing eKRWLP content. After 12 h fermentation, titratable acidity of eKRWLP yogurt was 0.77-0.90% and was higher than that (0.72%) of yogurt made without eKRWLP. The viable cell counts of lactic acid bacteria in eKRWLP yogurts were increased in proportion to the addition of eKRWLP, and increased up to 8.01-8.13 log CFU/g after 12 h incubation. The repressive effect of whey separation in eKRWLP yogurt curd significantly decreased than that in Korean rice wine lees powder (KRWLP) yogurt. With sensory evaluation, yogurt with 0.5% eKRWLP obtained the highest scores among all eKRWLP yogurts. When eKRWLP yogurts and the control preparations fermented for 12 h were incubated at $4^{\circ}C$, their pHs and titratable acidities were slightly changed and the number of viable lactic acid bacteria were well maintained above $10^7CFU/g$ for 16 days.

• Korean Journal of Fisheries and Aquatic Sciences
• /
• v.52 no.5
• /
• pp.461-467
• /
• 2019

Several studies investigating the prevention and treatment of external parasites in farmed olive flounder Paralichthys olivaceus have found that the anticoccidial agent toltrazuril sulfone is an effective antiparasitic. Prior to undertaking a full-scale study, we developed analytical methods to detect the levels of toltrazuril and toltrazuril sulfone in farmed flounder samples using liquid chromatography-electrospray ionization tandem mass spectrometry (LC-MS/MS). This analysis showed that LC-MS/MS changed the mobile phase and collision energy of toltrazuril and toltrazuril sulfone. This was validated using established conditions. Sample pre-treatment for this process involved extraction with dichloromethane and purification by liquid-liquid extraction in formic acid, acetonitrile, and h-hexane, followed by determination of all compounds by LC-MS/MS. Separation was achieved within 10 min by gradient elution using a Capcell Pak C18 ($3.0{\mu}m$, $100{\times}2.0mm$) analytical column (Shiseido UG 120V) with a mixture of 0.1% (v/v) formic acid and acetonitrile. Multiple reaction monitoring was used for selective detection of toltrazuril and toltrazuril sulfone. This method yields satisfactory results for linearity, precision, and limits of quantification. Therefore, the method established in our study will serve as a basis for further research on parasite control by toltrazuril and toltrazuril sulfone.