• Title/Summary/Keyword: Serious loss

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A Study on the Damage Status of the Stone Retaining Wall in 'Namhae Dharanginon', Scenic Sites No.15 (명승 제15호 '남해 다랑이논' 석축의 훼손 실태)

  • Hong, Yoon-Soon;Kim, Oh-Yeon
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.38 no.4
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    • pp.74-85
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    • 2020
  • Darangnon in Gachon Village, Namhae-gun, Gyeongsangnam-do, is the first designated environment among Korea's industrial-based historical and cultural sites and is still the only one that involves agricultural activities. Although the stonework, which is the infrastructure environment here, has limitations that inevitably lead to natural and artificial deformation due to its nature, there has been no research to consider the situation so far. As of the end of May 2020, this study investigated and analyzed the damage in the sub-area of the survey, which is approximately 30% of the scope of the designation of the scenic spot, from a quantitative and qualitative perspective. As a result of the study, the state of loss, which reveals the physical damage of the arctic rice paddy stone retaining wall in the environment under investigation, was particularly serious around the coast, in the northern area with high slopes, and near tourist information centers and parking lots. On the other hand, the qualitative aspect of the damage to the stonework was noticeable in the repair of heterogeneous materials on the stone retaining wall adjacent to the village and parking lot, and the landscape damage caused by the cladding of plants was found in an environment far away from the residence. In addition, natural environmental factors such as slopes, elevations, and soil showed a close relationship with the degree of physical damage of the stone retaining wall, the higher the slope, the higher the elevation, and the better the soil drainage, the greater the impact. These results suggest that humanities environmental factors such as cultivation activities and management entities have important factors in the physical damage and management of stone retaining wall. Therefore, it is deemed essential to find management measures with local residents along with improving the agricultural environment, such as securing agricultural water and soil improvement, for the preservation of tuna paddies and stone retaining wall in the future.

A Study on the Effect of the Thematic Audit Review on Conservative Accounting of Unbilled Revenue (테마감리가 미청구공사의 보수적 회계처리에 미치는 영향에 관한 연구)

  • Park, Yeon Ho;Um, Jae Yeon;Jeon, Seong Il
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.16 no.2
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    • pp.177-188
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    • 2021
  • On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

A Study of Nutritional Intake, Eating Habit, Iron Status of Urban and Rural Middle School Girls (도시와 농촌 여중생의 영양섭취상태, 식습관 및 철영양상태 연구)

  • Hong, Soon-Myung;Seo, Yeong-Eun;Hwang, Hye-Jin
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.33 no.10
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    • pp.1634-1640
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    • 2004
  • This study was designed to compare the nutritional intake and iron nutritional status between urban and rural middle school girls. Along with a questionnaire, blood samples were obtained from 311 middle school girls (urban 129 girls, rural 182 girls). Nutrient intakes were measured with a convenient method, and clinical symptoms relating anemia was investigated by 4-point Likert scale. For the nutrient intake, the total energy intake was 1722.2 kcal (82.0% of RDA) for the urban group and 1649.5 kcal (78.6% of RDA) for rural group. The rural group showed significantly lower level than the urban group in all nutrients except fat, carbohydrate and total energy intake. Regarding the food frequency, students from the rural group marked significantly lower intake of milk (p<0.00l), kimchi (p<0.05), fruit (p<0.05), tofu, bean (p<0.00l) than the urban group. For every clinical finding regarding anemia, the rural group marked higher value than the urban group but the difference was not significant. The hemoglobin concentration of urban group was 13.28 g/dL, and rural group showed 12.51 g/dL which was significantly lower than urban group (p<0.00l). The hematocrit rate was 37.82% for the urban group and 38.13% for the rural group and there was no significant difference between two groups. The red blood cell (RBC) count of the rural group was significantly lower than the urban group (p<0.00l). Evaluating with the iron deficiency standard which is less than 12 g/dL, the urban group was 6.2% and the rural group was 34.6% thus the deficiency rate was significantly higher in the rural group. This study showed that nutrient and iron status of the girls of rural group is not as good as the urban group. As middle school girls require high level of iron absorption due to blood loss which occurs during abrupt physical growth and menstruation, dietary counselling is required to enhance the iron status. When iron deficiency is serious, they need to take more positive action such as iron supplement in addition to food-iron fortification.

Herbicidal Phytotoxicity under Adverse Environments and Countermeasures (불량환경하(不良環境下)에서의 제초제(除草劑) 약해(藥害)와 경감기술(輕減技術))

  • Kwon, Y.W.;Hwang, H.S.;Kang, B.H.
    • Korean Journal of Weed Science
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    • v.13 no.4
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    • pp.210-233
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    • 1993
  • The herbicide has become indispensable as much as nitrogen fertilizer in Korean agriculture from 1970 onwards. It is estimated that in 1991 more than 40 herbicides were registered for rice crop and treated to an area 1.41 times the rice acreage ; more than 30 herbicides were registered for field crops and treated to 89% of the crop area ; the treatment acreage of 3 non-selective foliar-applied herbicides reached 2,555 thousand hectares. During the last 25 years herbicides have benefited the Korean farmers substantially in labor, cost and time of farming. Any herbicide which causes crop injury in ordinary uses is not allowed to register in most country. Herbicides, however, can cause crop injury more or less when they are misused, abused or used under adverse environments. The herbicide use more than 100% of crop acreage means an increased probability of which herbicides are used wrong or under adverse situation. This is true as evidenced by that about 25% of farmers have experienced the herbicide caused crop injury more than once during last 10 years on authors' nationwide surveys in 1992 and 1993 ; one-half of the injury incidences were with crop yield loss greater than 10%. Crop injury caused by herbicide had not occurred to a serious extent in the 1960s when the herbicides fewer than 5 were used by farmers to the field less than 12% of total acreage. Farmers ascribed about 53% of the herbicidal injury incidences at their fields to their misuses such as overdose, careless or improper application, off-time application or wrong choice of the herbicide, etc. While 47% of the incidences were mainly due to adverse natural conditions. Such misuses can be reduced to a minimum through enhanced education/extension services for right uses and, although undesirable, increased farmers' experiences of phytotoxicity. The most difficult primary problem arises from lack of countermeasures for farmers to cope with various adverse environmental conditions. At present almost all the herbicides have"Do not use!" instructions on label to avoid crop injury under adverse environments. These "Do not use!" situations Include sandy, highly percolating, or infertile soils, cool water gushing paddy, poorly draining paddy, terraced paddy, too wet or dry soils, days of abnormally cool or high air temperature, etc. Meanwhile, the cultivated lands are under poor conditions : the average organic matter content ranges 2.5 to 2.8% in paddy soil and 2.0 to 2.6% in upland soil ; the canon exchange capacity ranges 8 to 12 m.e. ; approximately 43% of paddy and 56% of upland are of sandy to sandy gravel soil ; only 42% of paddy and 16% of upland fields are on flat land. The present situation would mean that about 40 to 50% of soil applied herbicides are used on the field where the label instructs "Do not use!". Yet no positive effort has been made for 25 years long by government or companies to develop countermeasures. It is a really sophisticated social problem. In the 1960s and 1970s a subside program to incoporate hillside red clayish soil into sandy paddy as well as campaign for increased application of compost to the field had been operating. Yet majority of the sandy soils remains sandy and the program and campaign had been stopped. With regard to this sandy soil problem the authors have developed a method of "split application of a herbicide onto sandy soil field". A model case study has been carried out with success and is introduced with key procedure in this paper. Climate is variable in its nature. Among the climatic components sudden fall or rise in temperature is hardly avoidable for a crop plant. Our spring air temperature fluctuates so much ; for example, the daily mean air temperature of Inchon city varied from 6.31 to $16.81^{\circ}C$ on April 20, early seeding time of crops, within${\times}$2Sd range of 30 year records. Seeding early in season means an increased liability to phytotoxicity, and this will be more evident in direct water-seeding of rice. About 20% of farmers depend on the cold underground-water pumped for rice irrigation. If the well is deep over 70m, the fresh water may be about $10^{\circ}C$ cold. The water should be warmed to about $20^{\circ}C$ before irrigation. This is not so practiced well by farmers. In addition to the forementioned adverse conditions there exist many other aspects to be amended. Among them the worst for liquid spray type herbicides is almost total lacking in proper knowledge of nozzle types and concern with even spray by the administrative, rural extension officers, company and farmers. Even not available in the market are the nozzles and sprayers appropriate for herbicides spray. Most people perceive all the pesticide sprayers same and concern much with the speed and easiness of spray, not with correct spray. There exist many points to be improved to minimize herbicidal phytotoxicity in Korea and many ways to achieve the goal. First of all it is suggested that 1) the present evaluation of a new herbicide at standard and double doses in registration trials is to be an evaluation for standard, double and triple doses to exploit the response slope in making decision for approval and recommendation of different dose for different situation on label, 2) the government is to recognize the facts and nature of the present problem to correct the present misperceptions and to develop an appropriate national program for improvement of soil conditions, spray equipment, extention manpower and services, 3) the researchers are to enhance researches on the countermeasures and 4) the herbicide makers/dealers are to correct their misperceptions and policy for sales, to develop database on the detailed use conditions of consumer one by one and to serve the consumers with direct counsel based on the database.

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The Spatio-temporal Distribution of Organic Matter on the Surface Sediment and Its Origin in Gamak Bay, Korea (가막만 표층퇴적물중 유기물량의 시.공간적 분포 특성)

  • Noh Il-Hyeon;Yoon Yang-Ho;Kim Dae-Il;Park Jong-Sick
    • Journal of the Korean Society for Marine Environment & Energy
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    • v.9 no.1
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    • pp.1-13
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    • 2006
  • A field survey on the spatio-temporal distribution characteristics and origins of organic matter in surface sediments was carried out monthly at six stations in Gamak Bay, South Korea from April 2000 to March 2002. The range of ignition loss(IL) was $4.6{\sim}11.6%(7.1{\pm}1.6%)$, while chemical oxygen demand(CODs) ranged from $12.25{\sim}99.26mgO_2/g-dry(30.98{\pm}19.09mgO_2/g-dry)$, acid volatile sulfide(AVS) went from no detection(ND)${\sim}10.29mgS/g-dry(1.02{\pm}0.58mgS/g-dry)$, and phaeopigment was $6.84{\sim}116.18{\mu}g/g-dry(23.72{\pm}21.16{\mu}g/g-dry)$. The ranges of particulate organic carbon(POC) and particulate organic nitrogen(PON) were $5.45{\sim}23.24 mgC/g-dty(10.34{\pm}4.40C\;mgC/g-dry)$ and $0.71{\sim}2.99mgN/g-dry(1.37{\pm}0.58mgN/g-dry)$, respectively. Water content was in the range of $43.1{\sim}77.6%(55.8{\pm}5.6%)$, and mud content(silt+clay) was higher than 95% at all stations. The spatial distribution of organic matter in surface sediments was greatly divided between the northwestern, central and eastern areas, southern entrance area from the distribution characteristic of their organic matters. The concentrations of almost all items were greater at the northwestern and southern entrance area than at the other areas in Gamak Bay. In particular, sedimentary pollution was very serious at the northwestern area, because the area had an excessive supply of organic matter due to aquaculture activity and the inflow of sewage from the land. These materials stayed longer because of the topographical characteristics of such as basin and the anoxic conditions in the bottom seawater environment caused by thermocline in the summer. The tendency of temporal change was most prominently in the period of high-water temperatures than low-water ones at the northwestern and southern entrance areas. On the other hand, the central and eastern areas did not show a regular trend for changing the concentrations of each item but mainly showed a higher tendency during the low-water temperatures. This was observed for all but AVS concentrations which were higher during the period of high-water temperature at all stations. Especially, the central and eastern areas showed a large temporal increase of AVS concentration during those periods of high-water temperature where the concentration of CODs was in excess of $20mgO_2/g-dry$. The results show that the organic matters in surface sediments in Gamak Bay actually originated from autochthonous organic matters with eight or less in average C/N ratio including the organic matters generated by the use of ocean, rather than terrigenous organic matters. However, the formation of autochthonous organic matter was mainly derived from detritus than living phytoplankton, indicated the results of the POC/phaeopigment ratio. In addition, the CODs/IL ratio results demonstrate that the detritus was the product of artificial activities such as dregs feeding and fecal pellets of farm organisms caused by aquaculture activities rather than the dynamic of natural ocean activities.

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Studies on nutrient sources, fermentation and harmful organisms of the synthetic compost affecting yield of Agaricus bisporus (Lange) Sing (양송이 수량(收量)에 미치는 합성퇴비배지(合成堆肥培地)의 영양원(營養源), 발효(醱酵) 및 유해생물(有害生物)에 관((關)한 연구(硏究))

  • Shin, Gwan-Chull
    • The Korean Journal of Mycology
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    • v.7 no.1
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    • pp.13-73
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    • 1979
  • These studies were conducted to investigate nutrient sources and supplementary materials of synthetic compost media for Agaricus bisporus culture. Investigation were carried out to establish the optimum composition for compost of Agaricus bisporus methods of out-door fermentation and peakheating with rice straw as the main substrate of the media. The incidence and flora of harmful organisms in rice straw compost and their control were also studied. 1. When rice straw was used as the main substrate in synthetic compost as a carbon source. yields were remarkably high. Fermentation was more rapid than that of barley straw or wheat straw, and the total nitrogen content was high in rice straw compost. 2. Since the morphological and physico-chemical nature of Japonica and Indica types of rice straw are greatly dissimilar. there were apparent differences in the process of compost fermentation. Fermentation of Indica type straw proceeded more rapidly with a shortening the compost period, reducing the water supply, and required adding of supplementary materials for producing stable physical conditions. 3. Use of barley straw compost resulted in a smaller crop compared with rice straw. but when a 50%, barley straw and 50% rice straw mixture was used, the yield was almost the same as that using only rice straw. 4. There were extremely high positive correlations between yield of Agaricus bisporus and the total nitrogen, organic nitrogen, amino acids, amides and amino sugar nitrogen content of compost. The mycerial growth and fruit body formation were severely inhibited by ammonium nitrogen. 5. When rice straw was used as the main substrate for compost media, urea was the most suitable source of nitrogen. Poor results were obtained with calcium cyanamide and ammonium sulfate. When urea was applied three separate times, nitrogen loss during composting was decreased and the total nitrogen content of compost was increased. 6. The supplementation of organic nutrient activated compost fermentation and increased yield of Agaricus bisporus. The best sources of organic nutrients were: perilla meal, sesame meal, wheat bran and poultry manure, etc. 7. Soybean meal, tobacco powder and glutamic acid fermentation by-products which were industrial wastes, could be substituted for perilla meal, sesame meal and wheat bran as organic nutrient sources for compost media. B. When gypsum and zeolite were added to rice straw. physical deterioration of compost due to excess moisture and caramelization was observed. The Indica type of straw was more remarkable in increase of yield of Agricus bisporus by addition of supplementing materials than Japonica straw. 9. For preparing rice straw compost, the best mixture was prepared by 10% poultry manure, 5% perilla meal, 1. 2 to 1. 5% urea and 1% gypsum. At spring cropping, it was good to add rice bran to accelerate heat generation of the compost heap. 10. There was significantly high positive correlation (r=0.97) between accumulated temperature and the decomposition degree of compost during outdoor composting. The yield was highest at accumulated temperatures between 900 and $1,000^{\circ}C$. 11. Prolonging the composting period brought about an increase in decomposition degree and total nitrogen content, but a decrease in ammonium nitrogen. In the spring the suitable period of composting was 20 to 25 days. and about 15 days in autumn. For those periods, the degree of decomposition was 19 to 24%. 12. Compactness of wet compost at filling caused an increase in the residual ammonium nitrogen. methane and organic acid during peak heating. There was negative correlation between methane content and yield (r=0.76)and the same was true between volatile organic acid and yield (r=0.73). 13. In compost with a moisture content range between 69 to 80% at filling. the higher the moisture content, the lower the yield (r=0.78). This result was attributed to a reduction in the porosity of compost at filling the beds. The optimum porosity for good fermentation was between 41 and 53%. 14. Peak heating of the compost was essential for the prevention of harmful microorganisms and insect pests. and for the removal of excess ammonia. It was necessary to continue fer mentatiion for four days after peak heating. 15. Ten species of fungi which are harmful or competitive to Agaricus bisporus were identified from the rice compost, including Diehliomyces microsporus, Trichoderma sp. and Stysanus stemoites. The frequency of occurrance was notably high with serious damage to Agaricus bisporus. 16. Diehliomyces microsporus could be controlled by temperature adjustment of the growing room and by fumigating the compost and the house with Basamid and Vapam. Trichoderma was prevented by the use of Bavistin and Benomyl. 17. Four species of nematodes and five species of mites occured in compost during out-door composting. These orgnanisms could be controlled through peakheating compost for 6 hours at $60^{\circ}C$.

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