• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.55-72
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• 2004

Before 2003 the companies In Korea should capitalize the interest expenses that are attributable to the acquisition, construction or production of a qualifying assets. However, according to the revised standard which should be applied from 2003, the companies can either capitalize the interest expenses or recognize as an expense when they are incurred. Therefore almost all the companies confronted with the decision making of accounting choices on the interest capitalization. This paper empirically examines which financial characteristics of the companies affect the accounting choice by using logistic regression model and reviews the sufficiency of the foot notes disclosures regarding the capitalized interest. The variables of the financial characteristics are change of debt-equity ratio, borrowing ratio, qualifying assets ratio, firm sire and income smoothing. The results of this study are summarized as follows. First, among the financial characteristics, only qualifying asset ratio has the significant difference between capitalized companies and expensing companies. Second, the results of logistic regression indicate that qualifying asset ratio and firm size have the significant influence on the accounting choices. Therefore, I cannot find the evidence supporting that the companies use the accounting choice to manage the financial ratios.

• Korean Journal of Environment and Ecology
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• v.25 no.2
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• pp.189-210
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• 2011

As a part of improving the effect of stream restoration, the study selected 90 domestic natural streams that are not damaged and researched their riparian vegetations. Among them, the results of streams, whose naturalized ratio were more than 5 % and valley type flood plains were not developed, were excluded. By using the results of final 49 streams, plant communities and companion species that commonly appeared in high frequency, depending on stream type, were drawn. The result revealed that Quercus mongolica community, Hemiptelea davidii community and Salix koreensis community were representative in the mid-northern district (latitude: N $37{\sim}37.9^{\circ}$) with Salix koreensis community in the central district (latitude: N $36{\sim}36.9^{\circ}$) and Quercus serrata community in the southern district (latitude: $34{\sim}35.9^{\circ}$). For the stream type depending on altitude, Quercus serrata community and Phragmites japonica community were representative in the altitude of 200~500 m and there was no stream, in which flood plain is developed naturally, in the altitude of more than 500 m. In addition, the study drew representative communities depending on width of stretches of water at mean water level indicating the size of stream. Quercus serrata community was major vegetation at sites which are less than 20 m wide and Salix koreensis community was common at sites which are more than 20 m and less than 100 m wide of stretches of water at mean water level. Meanwhile the major vegetations at sites which are more than 100 m wide were Salix koreensis community, Morus bombycis community and Salix nipponica community. The study selected the kind of tree for planning riparian forest in flood plain by stream type on the basis of the result and suggested tree planting pattern that can be used in actual work by referring to the result of hydraulic review.

• Korean Journal of Environment and Ecology
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• v.28 no.5
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• pp.550-558
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• 2014

This study was conducted to investigate the distribution and the population dynamics of Hipparchia autonoe by using a line transect and Mark-Release-Recapture (MRR) at the Mt. Halla in Jeju Island. The results showed that H. autonoe was found from 1,500 m above the sea level. Total 1,493 H. autonoe with 978 males and 515 females were captured and released in the MRR study site. Among them, 518 individuals including 284 males and 234 females were recaptured. The average survival time was 2.31 days with 2.14 days for males and 3.47 days for females, indicating longer survival time in case of females than males. The daily population size of males estimated in the MRR study site was maintained about 1,000 individuals in July and gradually decreased less than 200 in August. The number of females showed peak at 335 individuals on July 24, and gradually decreased less than 120 in August. Thus, female population was 1/3 of males. The average travel distance of male and female H. autonoe were $116.8{\pm}191.9m$ and $118.4{\pm}161.5m$, respectively, indicating almost same between sexes. H. autonoe in the Mt. Halla formed single population group in the wide meadow around the Baekrokdam Lake. The highest population density of H. autonoe was occurred in the restored area from damages, where host plants such as the sheep's fescue or the food plant are abundant by artificial restoration efforts.

• Korean Journal of Environment and Ecology
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• v.27 no.2
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• pp.241-252
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• 2013

This study investigated plant community structure of Dongbaekdongsan(Mt.) in Jeju-do to identify character as evergreen broad-leaved forest. 20 plots(size is $20m{\times}20m$) were set up and plant communities were divided into 5 communities of Quercus glauca-Castanopsis cuspidata var. sievoldii-Ilex integra(Camellia japonica), Quercus glauca-Castanopsis cuspidata var. sievoldii-Camellia japonica, Quercus glauca-Camellia japonica, Quercus glauca-Camellia japonica-Pinus thunbergii and Pinus thunbergii-Quercus glauca by using TWINSPAN, DCA ordination, mean importance value and environmental condition. Area of Evergreen broad-leaved forest with stonny ground is covered with Quercus glauca and Castanopsis cuspidata var. sievoldii in canopy layer and Camellia japonica in the subordinate layer. Area of remaining soil's depth is covered with Pinus thunbergii. It has been alleged that Pinus thunbergii planted by human when Dongbaekdongsan(Mt.) is not selected local monuments. All of communities is predicted success to community of Quercus glauca-Camellia japonica. Shannon's diversity ranged from 1.0268 to 1.0717 in area of Evergreen broad-leaved forest and 1.2102 in area of Pinus thunbergii. 10 species of broad-leaved tree's constancy ratio is over the 80%. In future, Castanopsis cuspidata var. sievoldii and Cinnamomum japonicum can cover canopy layer, but it has low importance value. Specially high aged Camellia japonica is appeared everywhere. It has been alleged that it was touched by divinity since past. Dongbaekdongsan(Mt.) has different plant structure with another evergreen broad-leaved forest. It is hard that knowing its successional sere because it was damaged when it isn't degignate local monument. Accordingly continuous monitoring was required, successional direction and community's character is identified after forest become steady.

• Korean journal of applied entomology
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• v.36 no.1
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• pp.67-72
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• 1997

To study the ecological characteristics of the mulberry longicorn beetle, Apriona germari Hope, Mulberry branches with egg-laid scar were regionally collected from ten mulberry fields during the hibernation. It showed that its distribution was highest in Kyunggi province with 3.05% and lowest in Kyungnam province with 0.28%. The number of the egg-laid scar per branch was single with 87.7% of high frequency and its average size was 2.38 L$\times$1.45 W$\times$0.34D cm. The average diameter of scarred branch was 1.7 cm, ranging from 1.3 to 1.9 cm. the shape of egg was long elliptical with width of $2.32\pm$0.33 mm and with length of $6.606.60\pm$0.55 mm. the weight of egg was $16.6\pm$2.94 mg and the color of the just-oviposited egg was milky white, changing into thick brown with time. The weight and length of the just-hatched larva was $16.6\pm$2.4 mg and $6.36\pm$0.66 mm. respectively. Most of the larvae moved downward inside the branch, showing that 94.2% of larvae for outdoor rearing and 87.9% of larvae for indoor rearing moved downward in the branch. As a result, it was found that it hibernated at egg stage with a higher rate than at larval stage by two or three folds in Kyunggi and Kyungbuk province and contrarily at larval stage with higher rate than at egg stage in Chunbuk, Chunnam and Kyungnam provinces. The survival rate for the egg after hibernation was significantly low with 6.6% and contrarily for the larva after hibernation remarkably high with 91.2%. Although the survival rate of the egg in this survey was relatively low, the result indicated that there were two types of hibernation of A. germari in Korea; egg and larval stage.

• Journal of the Institute of Electronics Engineers of Korea SD
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• v.46 no.1
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• pp.98-106
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• 2009

This work proposes a 1280-RGB $\times$ 800-Dot 70.78mW 0.l3um CMOS LCD driver IC (LDI) for high-performance 16M-color low temperature poly silicon (LTPS) thin film transistor liquid crystal display (TFT-LCD) systems such as ultra mobile PC (UMPC) and mobile applications simultaneously requiring high resolution, low power, and small size at high speed. The proposed LDI optimizes power consumption and chip area at high resolution based on a resistor-string based architecture. The single column driver employing a 1:12 MUX architecture drives 12 channels simultaneously to minimize chip area. The implemented class-AB amplifier achieves a rail-to-rail operation with high gain and low power while minimizing the effect of offset and output deviations for high definition. The supply- and temperature-insensitive current reference is implemented on chip with a small number of MOS transistors. A slew enhancement technique applicable to next-generation source drivers, not implemented on this prototype chip, is proposed to reduce power consumption further. The prototype LDI implemented in a 0.13um CMOS technology demonstrates a measured settling time of source driver amplifiers within 1.016us and 1.072us during high-to-low and low-to-high transitions, respectively. The output voltage of source drivers shows a maximum deviation of 11mV. The LDI with an active die area of $12,203um{\times}1500um$ consumes 70.78mW at 1.5V/5.5V.

• Korean Journal of Ichthyology
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• v.19 no.4
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• pp.350-359
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• 2007

The egg development and morphological change of larvae and juveniles of the starry flounder, Platichthys stellatus were observed in laboratory. Fertilized eggs of the species, 1.09~1.19 mm (mean $1.13{\pm}0.03mm$, n=50) in diameter, were floating, colorless, transparent in shape and lacked in oil globules. The eggs hatched out 121 hours after fertilization at water temperature $8.2{\sim}11.2^{\circ}C$. The size of the hatched larvae were 2.58~2.89 mm (mean $2.67{\pm}0.09mm$) in total length, their mouth and anus were not open yet and myotome number was 14+27=41. Melanophore and xanthophore appeared on the notochord and digestive organ and the margin of membrane fin, on the yolk sac and eyes were lacking in pigment cells. 5 days after hatching the larvae attained 4.30~4.97 mm (mean$4.74{\pm}0.21mm$) in TL, and their mouth and anus were open. 10 days after hatching the larvae transformed to postlarval stage and they were 4.67~5.75 mm in TL (mean $5.30{\pm}0.31mm$), and absorbing the yolk completely. Feeding activity increased as the mouth became larger. At 23 days, the larvae attained 6.69~8.82 mm in TL (mean $7.85{\pm}0.75mm$), and the right eye was started moving to the left side of the head. At 52 days, the juveniles attained 10.99~17.06 mm in TL (mean $13.50{\pm}1.67mm$). The right eye was moved completely onto the left side. All of the fins had completed set of the fin rays (D. 64~67: A. 45~51: P. 11: V. 6: C. 19).

• Journal of Korean Society of Forest Science
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• v.85 no.3
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• pp.453-461
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• 1996

Three Phyllostachys stands of P. pubescens, P. bambusoides and P. nigra var, henonis in Sunchon were studied to investigate biomass, net production and nutrient distribution. Five $10m{\times}10m$ quadrats were set up and 20 sample culms of 2 years and over were harvested for dimension analysis in each stand. One year old culms and subterranean parts were estimated by the harvested quadrat method. The largest mean DBH, height and basal area were shown in P. pubescens stand, and followed by P. nigra var. henonis stand and P. bambusoides stand. There was little difference in accuracy among three allometric biomass regression models of logWt=A+B1ogD, $logWt=A+BlogD^2H$ and logWt=A+BlogD+ClogH, where Wt, D and H were dry weight, DBH and height, respectively. Analysis of covariance showed that there were significant differences in intercept among the linear allometric biomass regressons of three Phyllostachys species. Biomass included subterranean parts was the largest in P. pubescens stand(103.621t/ha), and followed by P. nigra var. henonis stand(86.447t/ha) and P. bambusoides stand(36.767t/ha). Leaf biomass was 6.3% to 7.8% of total biomass in each stands. The ratio of aboveground biomass and subterranean biomass in each stand was 1.87 to 2.26. Net production included subterranean parts was the greatest in P. pubescens stand(6.115t/ha/yr), and followed by P. nigra var. henonis stand(5.609t/ha/yr) and P, bambusoides stand(3.252t/ha/yr). The highest net assimilation ratio was estimated in P. pubescens stand(2.979), and followed by P. nigra var. henonis stand(2.752) and P. bambusoides stand(2.187). Biomass accumulation ratio of each stand was 2.679 to 5.358. Concentrations of N, P and Mg were the highest in leaves, and followed by subterranean parts, and culms+branches in all three species. Concentration of Ca was the highest in leaves, and followed by culms+branches, and subterranean parts in all three species. The difference in biomass among three species stands was caused by their culm size, leaf biomass, net assimilation ratio, and efficiency of leaves to produce culms.

• Ocean and Polar Research
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• v.42 no.3
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• pp.233-247
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• 2020

This study was carried out at 5 sites 11 times over two years to identify the variation of benthic environments and benthic polychaetous community and analyze the benthic healthiness in Dangdong Bay, a small semi-enclosed inner bay of Jinhae Bay. The temperature of bottom water showed the typical temporal fluctuation of a temperate zone and was in the range of 5.94 ~ 23.94℃. The salinity did not change significantly during the study period and was in the range of 32.93 ~ 35.72 psu. The concentration of dissolved oxygen of bottom water fluctuated a great deal and was in the range of 0.31 ~ 10.20 mg/L. The lowest DO value was recorded in July 2015, as 0.31±0.04 mg/L corresponding to the hypoxic water mass. The hypoxic water mass was formed continuously at some sites also in July and August 2016. The mean grain size was in the range of 7.57 ~ 9.81Ø and the average was 8.89±0.20Ø. The surface sediments were mainly composed of fine sediment (mud) above 85%. The mean of TOC was 3.09±0.22% and LOI was 13.30±0.47%, showing very high levels in Korean coastal waters. The concentration of AVS was in the range of 0.33 ~ 1.28 mgS/g-dry. The high values of organic contents and AVS indicated that there had been the serious organic enrichment in Dangdong Bay. The number of species and the density of the benthic polychaetous community in Dangdong Bay were in the range of 2 ~ 38 species and 2 ~ 2,185 ind./㎡ during the study period. The number of species and density were highly sustained in winter and spring, and then decreased gradually with the formation of a hypoxic water mass in summer, and the lowest number of species and density were recorded in autumn. In September and November 2015, the dead zone expanded to almost the whole study area. Dominant polychaetous species were Capitella capitata, Lumbrineris longifolia, Paraprionospio patiens and Sigambra tentaculata, each known as opportunistic species and potential organic pollutant indicator species. In particular, Paraprionospio patiens showed a very high population density of 2,019 ind./㎡ in December 2016. Polychaetous communities at each sampling time were classified into 4 temporal groups according to dominant species in each period by cluster analysis and nMDS. 'Period Group AI' was formed in winter and spring of 2015, dominated by Capitella capitata, 'Period AII' in summer dominated by Lumbrineris longifolia, 'Period B' in autumn with no fauna in the dead zone, and particularly 'Period C' in winter of 2016 dominated by Paraprionospio patiens. As a result of analysis of benthic healthiness, the study area was estimated to be in a Fair~Very Poor condition by AMBI and in a Poor~Very Poor condition by BPI during the study period. Both AMBI and BPI showed that the study area was in a Very Poor condition in September and November 2015, and when the dead zone occurred. In Dongdong Bay, the fact that the formation of a hypoxic water mass occurred in summer and a dead zone in autumn were confirmed. In addition, the dominance of opportunistic and organic pollutant indicator species was also observed clearly. The benthic healthiness indexes such as AMBI and BPI showed that organic enrichment was serious in Dangdong Bay.

• Korean Journal of Environmental Biology
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• v.35 no.3
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• pp.389-397
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• 2017

The purpose of this study was to investigate the characteristics of species by comparing the external shape traits and skull size of Tscherskia triton in Jeju Island from May 2014 to November 2016. Body weight, head-body length, ear length, and hind-foot length were not statistically significant (p>0.05), but tail length was statistically significant in females compared to males (p=0.003). To examine the secondary sexual dimorphism characteristics of the collected T. triton, B_HR, T_HR, E_HR, and H_HR were calculated based on the head-body length, and only T_HR was statistically significant (p=0.003). Because of comparing male and female averages, among the 21 traits, the greatest length of skull (GLS; p=0.020) and occipitonasal length (ONL; p=0.014) were statistically significant and length of incisive foramen (LIF) was statistically significant, when the significance level was 90%. However, the other 18 traits did not show statistically significant differences between males and females (p>0.05). Other than GLS, ONL, interorbital breadth (IB), and breadth of occipital foramen (BOF), there was female-biased SSD. The results of this study are the analysis of external morphology and skull characteristics of T. triton in Jeju Island and will be used as basic data to understand the morphological characteristics of T. triton. In addition, the data can be used as a basic information to compare characteristics of T. triton, which is known as a single species, inhabited in China and Russia. The data will play an important role in biogeography and ecology research of T. triton, based on geographical conditions, climate effects, and habitat environment.