• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

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 Journal of Korean Academy of Prosthodontics
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• v.49 no.2
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• pp.120-127
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• 2011

Purpose: The purpose of this study was to examine the effects of chromium chloride addition on coloration, mechanical property and microstructure of 3Y-TZP. Materials and methods: Chromium chloride was weighed as 0.06, 0.12, and 0.25 wt% and each measured amount was dissolved in alcohol. $ZrO_2$ powder was mixed with each of the individual slurry to prepare chromium doped zirconia specimen. The color, physical properties and microstructure were observed after the zirconia specimen were sintered at $1450^{\circ}C$. In order to evaluate the color, spectrophotometer was used to analyze the value of $L^*$, $C^*$, $a^*$ and $b^*$, after placing the specimen on a white plate, and measured according to the International Commission on Illumination (CIE) standard, Illuminant D65 and SCE system. The density was measured in the Archimedes method, while microstructures were evaluated by using the scanning electron microscopy (SEM) and XRD. Fracture toughness was calculated Vickers indentation method and indentation size was measured by using the optical microscope. The data were analyzed with 1-way ANOVA test (${\alpha}$ = 0.05). The Tukey multiple comparison test was used for post hocanalysis. Results: 1. Chromium chloride rendered zirconia a brownish color. While chromium chloride content was increased, the color of zirconia was changed from brownish to brownish-red. 2. Chromium chloride content was increased; density of the specimen was decreased. 3. More chromium chloride in the ratio showed increase size of grains. 4. But the addition of chromium chloride did not affect the crystal phase of zirconia, and all specimens showed tetragonal phase. 5. The chromium chloride in zirconia did not showed statistically significant difference in fracture toughness, but addition of 0.25 wt% showed a statistically significant difference (P<.05). Conclusion: Based on the above results, this study suggests that chromium chlorides can make colored zirconia while adding in a liquid form. The new colored zirconia showed a slight difference in color to that of the natural tooth, nevertheless this material can be used as an all ceramic core material.

• Proceedings of the Plant Resources Society of Korea Conference
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• 2003.04a
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• pp.61-62
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• 2003

Clonal propagation of high-value forest trees through somatic embryogenesis (SE) has the potential to rapidly capture the benefits of breeding or genetic engineering programs and to improve raw material uniformity and quality. A major barrier to the commercialization of this technology is the low quality of the resulting embryos. Several factors limit commercialization of SE for Corsican pine, including low initiation rates, low culture survival, culture decline causing low or no embryo production, and inability of somatic embryos to fully mature, resulting in low germination and reduced vigour of somatic seedlings. The objective was to develop a Corsican pine maturation medium that would produce cotyledonary embryos capable of germination. Treatments were arranged in a completely randomized design. Data were analyzed by analysis of variance, and significant differences between treatments determined by multiple range test at P=0.05. Corsican pine (Pinus nigra var. maritima) cultures were initiated on modified !P6 medium. Modifications of the same media were used for culture multiplication and maintenance. Embryogenic cultures were maintained on the same medium semi solidified with 2.5 g/l Gelrite. A maturation medium, capable of promoting the development of Corsican pine somatic embryos that can germinate, is a combination of iP6 modified salts, 2% maltose, 13% polyethylene glycol (PEG), 5 mg!l abscisic acid (ABA), and 2.5 g/l Gelrite. After initiation and once enough tissue developed they were grown in liquid medium. Embryogenic cell suspensions were established by adding 0.951.05 g of 10- to 14-day-old semisolid-grown embryogenic tissue to 9 ml of liquid maintenance media in a 250ml Erlenmeyer flask. Cultures were then incubated in the dark at 2022$^{\circ}$C and rotated at 120 rpm. After 2.53 months on maturation medium, somatic embryos were selected that exhibited normal embryo shape. Ten embryos were placed horizontally on 20 ml of either germination medium ($\frac{2}{1}$strength Murashige and Skoog (1962) salts with 2.5 g/l activated charcoal) or same medium with copper sulphate adjusted to 0.25 mg/1 to compensate for copper adsorption by activated carbon. 2% and 4% maltose was substituted by 7.5% and 13% PEG respectively to improve the yield of the embryos. Substitution of' maltose with PEG was clearly beneficial to embryo development. When 2% of the maltose was replaced with 7.5% PEG, many embryos developed to large bullet-shaped embryos. At latter stages of development most embryos callused and stopped development. A few short, barrel-shaped cotyledonary embryos formed that were covered by callus on the sides and base. When 4% of the maltose was removed and substituted with 13% PEG, the embryos developed further, emerging from the callus and increasing yield slightly. Microscopic examination of the cultures showed differing morphologies, varying from mostly single cells or clumps to well-formed somatic embryos that resembled early zygotic embryos only liquid cultures with organized early-stag. A procedure for converting and acclimating germinants to growth in soil and greenhouse conditions is also tested. Seedling conversion and growth were highly related to the quality of the germinant at the time of planting. Germinants with larger shoots, longer, straighter hypocotyls and longer roots performed best. When mature zygotic embryos germinate the root emerges, before or coincident with the shoot. In contrast, somatic embryos germinate in reverse sequence, with the cotyledons greening first, then shoot emergence and then, much later, if at all, the appearance of the root. Somatic seedlings, produced from the maturation medium, showed 100% survival when planted in a field setting. Somatic seedlings showed normal yearly growth relative to standard seedlings from natural seed.

• Journal of The Korean Society of Grassland and Forage Science
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• v.32 no.3
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• pp.301-308
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• 2012

Near infrared reflectance spectroscopy (NIRS) has become increasingly used as a rapid and accurate method of evaluating some chemical compositions in forages. This study was carried out to explore the accuracy of near infrared spectroscopy (NIRS) for the prediction of chemical parameters of Italian ryegrass silages. A population of 267 Italian ryegrass silages representing a wide range in chemical parameters and fermentative characteristics was used in this investigation. Samples of silage were scanned at 2 nm intervals over the wavelength range 680~2,500 nm and the optical data recorded as log 1/Reflectance (log 1/R) and scanned in intact fresh condition. The spectral data were regressed against a range of chemical parameters using partial least squares (PLS) multivariate analysis in conjunction with spectral math treatments to reduced the effect of extraneous noise. The optimum calibrations were selected on the basis of the highest coefficients of determination in cross validation ($R^2$) and the lowest standard error of cross validation (SECV). The results of this study showed that NIRS predicted the chemical parameters with very high degree of accuracy. The $R^2$ and SECV were 0.98 (SECV 1.27%) for moisture, 0.88 (SECV 1.26%) for ADF, 0.84 (SECV 2.0%), 0.93 (SECV 0.96%) for CP and 0.78 (SECV 0.56), 0.81 (SECV 0.31%), 0.88 (SECV 1.26%) and 0.82 (SECV 4.46) for pH, lactic acid, TDN and RFV on a dry matter (%), respectively. Results of this experiment showed the possibility of NIRS method to predict the chemical composition and fermentation quality of Italian ryegrass silages as routine analysis method in feeding value evaluation and for farmer advice.

• Journal of Korean Home Economics Education Association
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• v.20 no.1
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• pp.45-62
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• 2008

The purpose of this study was to investigate middle school home economics(HE) teachers' perception and needs on self supervision related to HE subject matter, Using the methods of survey and interview, 177 samples were collected. For collected surveys, mean value, standard deviation, frequency, percentage analysis were performed by using an SPSS/Win (ver10.1) program. The results of this study were as follows. First, the middle school HE teachers recognized that self supervision related to HE subject matter was absolutely needed to expand the improvement of techniques for teaching instructions and the width of knowledge on the studies on textbook. Second, the middle school HE teachers recognized the necessary parts of self supervision related to HE subject matter as HE teaching-learning methods, the studies on textbook contents, and HE education philosophy in order. Third, the middle school HE teachers recognized that it would be helpful in improving their HE class and expertise in order of field survey, participation in various training programs, utilization of mass media, participation in societies for researches and meetings and information sharing with co-teachers among the types of self supervision. Fourth, the middle school HE teachers needed the reduction in miscellaneous duties, less pressure for time, restoration of teachers' desire, support of physical resources (improvement of various environments such as classrooms and special rooms), economic support and various support programs (expanding the opportunities to participate in training and society and establishment of a database for relevant materials, etc.) to facilitate self supervision. As such, the middle school HE teachers' overall recognition on HE-related self supervision became significantly higher. To enhance the HE-related expertise, however, it would be necessary to conduct concrete and active support for HE education, philosophical area and the studies on textbook contents as well as the teaching-learning methods for HE in which teachers' demand was high. In addition, the HE teachers wanted to have an easy and quick access to various HE-related data; therefore, it would be urgent to summarize scattered relevant data and support the HE teachers more systematically.

• The Journal of Engineering Geology
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• v.18 no.4
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• pp.555-566
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• 2008

Hydrogeochemical study in Samseung area (Boeun, Chungbuk) and waterrock interaction experiment using rock samples from the area were performed to elucidate the fluoride source in groundwater and explaining geochemical behavior of fluoride ion. Fluoride concentration of public water supply mostly using groundwater in Boeun area was significantly higher in South Korea. The maximum fluoride concentration of the study area was 3.9 mg/L, and 23% of samples exceeded the Korean Drinking Water Standard of fluoride (1.5 mg/L). The average concentration of fluoride was 1.0 mg/L and median was 0.5 mg/L. Because of high skewness (1.3), median value is more appropriate to represent fluoride level of this area. The relationships between fluoride ion and geochemical parameters ($Na^+$, $HCO_3$, pH, etc.) indicated that the degree of waterrock interaction was not significant. However, high fluoride samples were observed in $NaHCO_3$ type on Piper's diagram. The negative relationship between fluoride and $NO_3$ ion which might originate from surface contaminants was obvious. These results indicate that fluoride ion in groundwater is geogenic origin. The source of fluoride was proved by waterrock interaction batch test. Fluoride concentration increased up to 1.2 mg/L after 96 hours of reaction between water and biotite granite. However, the relationship between well depth and fluoride ion, and groundwater age and fluoride ion was not clear. This indicates that fluoride ion is not correlated with degree of waterrock interaction in this area but local heterogeneity of fluoriderich minerals in granite terrain. High fluoride concentration in Boeun area seems to be correlated with distribution of permeable structures in hard rocks such as lineaments and faults of this area. This entails that the deep bedrock groundwater discharges through the permeable structures and mixed with shallow groundwater.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.64 no.4
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• pp.353-365
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• 2019

A near-infrared reflectance spectroscopy (NIRS) prediction model was set to establish a rapid analysis system of wheat germplasm and provide statistical information on the characteristics of protein contents. The variability index value (VIV) of calibration resources was 0.80, the average protein content was 13.2%, and the content range was from 7.0% to 13.2%. After measuring the near-infrared spectra of calibration resources, the NIRS prediction model was developed through a regression analysis between protein content and spectra data, and then optimized by excluding outliers. The standard error of calibration, R², and the slope of the optimized model were 0.132, 0.997, and 1.000 respectively, and those of external validation results were 0.994, 0.191, and 1.013, respectively. Based on these results, a developed NIRS model could be applied to the rapid analysis of protein in wheat. The distribution of NIRS protein content of 6,794 resources were analyzed using a normal distribution analysis. The VIV was 0.79, the average protein was 12.1%, and the content range of resources accounting for 42.1% and 68% of the total accessions were 10-13% and 9.5-14.6%, respectively. The composition of total resources was classified into breeding line (3,128), landrace (2,705), and variety (961). The VIV in breeding line was 0.80, the protein average was 11.8%, and the contents of 68% of total resources ranged from 9.2% to 14.5%. The VIV in landrace was 0.76, the protein average was 12.1%, and the content range of resources of 68% of total accessions was 9.8-14.4%. The VIV in variety was 0.80, the protein average was 12.8%, and the accessions representing 68% of total resources ranged from 10.2% to 15.4%. These results should be helpful to the related experts of wheat breeding.

• Journal of radiological science and technology
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• v.29 no.2
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• pp.75-81
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• 2006

In the past, most patient of breast cancer suffered side effects due to the useless removement of Axillary Lymph Node, but there is no need to remove it because of the result in this study. The purpose of this study is to save surgery time and side effects after surgical operation for patients with breast cancer by making decisions of operation range for metastasis in first Stenosis Lymph Node using the $^{99m}Tc-Tincolloid$ Scintigraphy and the Micro Probe for radioisotope. As a result of this study, 15 among 20 patients became objects of this study could reduced side effects for operation because there were no axillary lymph node operations. However there is no standard for method of this treatment. It should be standardize where inject point is, how much $^{99m}Tc-Tincolloid$ should be injected(radioactivity value), and the need of massage and Lymph Scintigraphy. Nevertheless I think that this result of study is useful to reduce suffering and side effects from breast cancer and also we should try to do that continuously. The objects for this study were 20 patients diagnosed as breast cancer by Ultrasonography, Mammography & Biopsy. The average of patient age was 45.4 years and its range was between 31 and 71 years. In case of clinical period there were 9 patients of Period I and II patients of Period III. The equipment for this study were $^{99m}Tc-Tincolloid$ describing the Stenosis Lymph Node as a tracer, Micro Probe : Neoprobe 2000(the rest is Gamma Probe) tracing the location, and MS-II Gamma Camera : SIEMENS(the rest is MS-II Gamma Camera) describing the images. There were 3 methods for this study, after selecting one of those methods all 20 patients were performed Stenosis Lymph Node diagnosis & Gamma Probe in operation room. The result was that I imaged all the 20 patients, and seek the Stenosis Lymph Node by using Gamma Probe. Metastasis in Stenosis Lymph Node was 5 and Metastasis in Axillary Lymph Node was 3 between Metastasis in Stenosis Lymph Node cases. Finally 15 patients were also proved that Axillary Lymph Node was Positive and that means there was no Metastasis in Axillary Lymph Node.

• Korean Journal of Soil Science and Fertilizer
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• v.34 no.2
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• pp.122-128
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• 2001

In order to find out the effect of nitrogen fertilizers on soil pH, EC, $NO_3-N$ and lettuce growth, this study was conducted by pot experiment in plastic film house condition. The square-pot which was $42{\times}54.5{\times}22cm$ in length, width and height, respectively, was filled with two kinds of soils in different soil EC as $0.20dS\;m^{-1}$ and $1.13dS\;m^{-1}$. Seven kinds of nitrogen fertilizers (urea, potassium nitrate, calcium nitrate, ammonium nitrate, ammonium sulphate, complex fertilizer A(11-10-10) and complex fertilizer B(12-12-12)) were treated in same standard rate of nitrogen for lettuce, transplanted the six lettuce seedlings of 10 days grown per pot, and have been grown for 38~44 days with three times harvesting. Soil pH was increased with the potassium and calcium nitrate treatments and decreased with ammonium nitrate, ammonium sulphate, complex fertilzer A and B, and the pH of urea treatments was kept the same value as the pH of before experiment. The growing status of lettuce seedling were surveyed during the early period after transplanting and withering of seedling was occured in all treatments. The withering rates were 10% in soil of EC $0.20dS\;m^{-1}$ and 44% and 42% in complex fertilizer and ammonium sulphate treaments, respectively, in soil of EC $1.13dS\;m^{-1}$. $NO{_3}^-$ contents of lettuce were about $1,000{\sim}2,000mg\;kg^{-1}$ based on fresh weight and these contents were considered to be lower to compare the $NO{_3}^-$ level of EU countries.

• Journal of Mushroom
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• v.11 no.3
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• pp.137-144
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• 2013

This study was carried out to investigate storage stability of harvested mushroom in developed varieties of button mushroom through identification of quality change during 35 days. The mushroom harvested up to $2^{nd}$ flush mushroom was stored on different storage temperature(4, 7, $10^{\circ}C$) and weight, length, thickness, color of pileus and stipe in fruit body was tested every 7 days. The morphological trait and color of stipe in fruit body were influenced by harvesting period and storage temperature. On the morphological traits of fruit body, mushroom harvested at $2^{nd}$ flush showed smaller difference than those at $1^{st}$ flush and mushroom stored at $4^{\circ}C$ indicated more difference than ones at the other temperature. Mostly color of pileus in brown button mushroom had lower ${\Delta}E$ (color difference) than white mushroom during storage period. The color of pileus of fruit body in white mushroom had low ${\Delta}E$ at $4^{\circ}C$ whereas that of brown mushroom was low at $10^{\circ}C$. The safe period of storage based on the L value is 7 days under a specified environmental condition. 'Seolgang' was stored for 14 days as good quality of mushroom, 'Saedo' had best quality after harvesting and 'Seojeong' was most stable during storage change in white mushroom varieties.