• Management & Information Systems Review
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• v.32 no.1
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• pp.195-216
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• 2013

This Study investigates evaluation policies for goodwill under the current tax law and suggests improvements as follows. First, even though not appear on the financial statements of acquiree at the date of acquisition, the current corporate tax raw regulates that firms need to estimate purchased goodwill including acquisition amount and additionally recognizable intangible property right with no distinction. According to this rule, purchased goodwill from business combination under the current tax raw has a drawback in overestimating. So, there is need of further improvement on the current related purchased goodwill regime to distinguish additionally recognized intangible property right from purchased goodwill. Second, in the consideration of internally generated goodwill, suggested in the current inheritance and gift tax act as a supplementary evaluation technique, the estimated value of goodwill may contain some bias, since the current regulation uniformly applies to all the companies with no industry characteristics. This may particularly become problematic while computing abnormal earnings, uniformly applying the 10% normal return to all the companies since the normal return is not likely to reflect industry characteristics and thus the computed abnormal earnings may be biased. Therefore, there is need to revise the current regulation relating to the normal return, to convert from the existing 10% rule to the industry average rate of return method.

• Journal of Korean Society of Rural Planning
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• v.26 no.2
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• pp.107-116
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• 2020

Up to date, the majority research on the major landscape elements in organic farming has been mainly focused on the practice of seeking efficiency. The problem is that this type of study contributes to polluting the agricultural environment and damaging the ecological circulation system. As an alternative, there is a growing body of research on organic farming, but it is not widely applied that research on how to manage the landscape considering the scenic characteristics of farming villages practicing organic farming. Therefore, this study was carried out in the conservative aspects of rural landscapes in order to effectively manage the landscape of organic agriculture and, intended to be used to maintain and preserve natural and ecologically harmonious landscapes by deriving management methods suitable for landscape elements targeting the major landscape elements of the organic farming complex. To carry out, this study performed the experts survey which is composed of 13 major landscape elements, including rice paddies and fields, monoculture and diverse crops, dirt roads, windbreak trees, accent planting, dum-bung(small pond), natural small river, natural waterways, plastic film houses, one-storied houses, and pavilion. As a result, Farm land was formed in a square shape, concentrated in an independent space, planted companion plants around the crop, and covered with plants to manage the borders. As for the surrounding environment, it was analyzed that the aspart road system circulating through the village, the evergreen broad-leaved windbreak forest around the cultivated land, and the accent plant located at the entrance of the village were suitable. The hydrological environment consists of Round small pond made of stone in an open space, natural rivers around the village, and natural channels around the farmland, and The Major facilities are suitable for greenhouses that are shielded by plants in independent regions, and wooden duck houses located inside the cultivation area are suitable and The settlement facilities were analyzed to be suitable for single-story brick houses located in independent residential areas, pavilion located with greenery in the center of the village, and educational spaces shielded with wood from arable land. If supplementary evaluation criteria suitable for the management of organic farming landscape are additionally supplemented based on the results derived from this study, It is expected to enhance the landscape value of ecologically superior organic farming.

• Journal of the Korea Society for Simulation
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• v.24 no.3
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• pp.27-35
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• 2015

We analyze an M/G/1/K queueing system with queue-length dependent service and arrival rates. There are a single server and a buffer with finite capacity K including a customer in service. The customers are served by a first-come-first-service basis. We put two thresholds $L_1$ and $L_2$($${\geq_-}L_1$$ ) on the buffer. If the queue length at the service initiation epoch is less than the threshold $L_1$, the service time of customers follows $S_1$ with a mean of ${\mu}_1$ and the arrival of customers follows a Poisson process with a rate of ${\lambda}_1$. When the queue length at the service initiation epoch is equal to or greater than $L_1$ and less than $L_2$, the service time is changed to $S_2$ with a mean of $${\mu}_2{\geq_-}{\mu}_1$$. The arrival rate is still ${\lambda}_1$. Finally, if the queue length at the service initiation epoch is greater than $L_2$, the arrival rate of customers are also changed to a value of $${\lambda}_2({\leq_-}{\lambda}_1)$$ and the mean of the service times is ${\mu}_2$. By using the embedded Markov chain method, we derive queue length distribution at departure epochs. We also obtain the queue length distribution at an arbitrary time by the supplementary variable method. Finally, performance measures such as loss probability and mean waiting time are presented.

• Korean Association of Arts Management
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• no.53
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• pp.101-125
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• 2020

This paper presents the problems and improvement methods in estimating demand and benefit, which have been controversial in the feasibility study of building cultural facilities. Although there are justifications for supplying cultural facilities by expanding leisure time and increasing income, the economic burden from the insolvent operation after construction is high. Feasibility studies can prevent these problems in advance. In order to estimate the demand for cultural facilities, similar facilities were selected and the gravity model was used to estimate the demand. In the future, it is necessary to prepare the criteria for setting the reference facility to increase the accuracy of the demand estimation. In addition, in the case of cultural facilities constructed through feasibility study, it is necessary to induce and enforce the disclosure of operational data and information, and to establish a database so that it can be used as a reference facility for demand estimation in future feasibility study on cultural facility. Accurate benefit estimation requires multiple CVM surveys. In addition to the current CVM survey, this paper suggest that supplementary online non-face-to-face surveys is considered. Furthermore, this research suggests that the use of video media for explanation of alternative materials for cultural facilities to be constructed because the WTP may be excessive due to lack of alternatives for survey respondents in the current CVM survey.

• Journal of the korean academy of Pediatric Dentistry
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• v.49 no.3
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• pp.241-252
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• 2022

The purpose of this study was to evaluate the relationship between sella turcica morphology and delayed dental age. In total, 389 participants under 16 years old were selected. Dental age was evaluated by the Demirjian method and age discrepancy (AD), the value subtracted from dental age to chronological age, was calculated. The participants were divided into 8 groups based on the sella turcica type. Bridging ratio (BR) was defined as interclinoid distance divided by sella turcica length to determine the degree of sella turcica bridging (STB) and the participants were classified into 4 groups by BR. The data were statistically analyzed using the Kruskal Wallis test and the Mann Whitney test. Some groups with sella turcica abnormality showed lower AD than that of the normal group and the AD differences varied from 4 months to 1.3 year. As the STB severity increased, AD decreased. AD differences varied from 7 months to 1.19 year. No distinct differences were observed in sella turcica type and STB groups according to sex. The results indicate that sella turcica morphology is associated with delayed dental age. Sella turcica can be used as a supplementary indicator to predict dental development.

• Journal of The Korean Society of Grassland and Forage Science
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• v.38 no.2
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• pp.120-125
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• 2018

The study was conducted to determine effects on forage productivity, feed value, grazing intensity and livestock productivity in growing Korean native female goat grazing in native pasture. Its with average initial body weight of $14.10{\pm}3.6kg$ and an average age of 4 months were used in this study. Dry matter content of native pasture was the highest at $33.48{\pm}2.56%$ in June, and the content was significantly increased from spring to autumn (p<0.05). Crude protein was maintained between 11% and 12% on average. Nutrient content was maintained at a certain level in native pasture, but there were differences due to the different types of wild grasses produced in each season. The productivity of forage crops increased from June, but decreased after August and showed a characteristic of grassland where productivity decreased rapidly in spring and autumn. The average grazing intensity are 39 head/ha. Black goat average daily gain was 80.2g/d. The stable weight gain in grazing is that the nutrient requirement of the black goat was met by supplementing the concentrated feed during grazing. study, can be expected that the productivity of livestock can be increased through the proper feeding of supplementary feed and maintenance of grazing intensity.

• Nuclear Medicine and Molecular Imaging
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• v.42 no.6
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• pp.444-450
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• 2008

Purpose: The aim of this study was to evaluate the usefulness of whole body positron emission tomography (PET) using $^{18}F-fluorodeoxyglucose$ ($^{18}F-FDG$) for cancer screening in asymptomatic subjects. Materials and Methods: The subjects were 1,762 men and 259 women who voluntarily underwent $^{18}F-FDG$ PET for cancer screening as a part of a routine health examination. Final diagnosis was decided by other diagnostic studies, pathological results or clinical follow-up for 1 year. Results: Of 2,021 subjects, 40 (2.0%) were finally proved to have cancer. Abnormal focal $^{18}F-FDG$ uptake suggesting malignancy was found in 102 subjects (5.0%). Among them, 21 subjects (1.0%) were proved to have cancer. Other tests in the routine health examination could not find 9 of 21 cancers (42.9%) detected by PET. The sensitivity, specificity, positive predictive value, and negative predictive value of PET for cancer screening were 52.5%, 95.9%, 20.6%, and 99.0%, respectively. Pathologies of cancers missed on PET were adenocarcinoma (n = 9; 3 colon cancers, 3 prostate cancers, 2 stomach cancers, and 1 rectal cancer), differentiated thyroid carcinoma (n = 6), bronchioalveolar cell carcinoma (n = 2), urinary bladder cancer (n = 1), and melanoma (n = 1). More than half of cancers which were not detected by PET were smaller than 1 cm in diameter. Conclusion: $^{18}F-FDG$ PET might be useful for cancer screening in asymptomatic subjects due to its high specificity and negative predictive value and playa supplementary role to the conventional health check-up, but it could not replace due to limited sensitivity for urological cancers, small-sized tumors and some hypometaboic cancers.

• Journal of Nutrition and Health
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• v.3 no.3
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• pp.129-135
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• 1970

From the previous studies, F-P-4 formula was found to be comparable to full fat dry milk in its nutritive value and feeding performance. However, an attempt was made in order to make sure whether or not any possibility might exist, by which further improvement of nutritive quality and simultaneous reduction of product costs may be achieved. Using F-P-4 as a control, modifications were made in new formulas, F-P-5, F-P-6 and F-P-7 by reducing FPC, eliminating yeast from the mixture, and by enriching with methionine as needed. In particular, F-P-7 is completely free of FPC, hydrogenated oil and yeast. Yet, levels of total protein and fat were kept equal to those of F-P-4 in all formulas. An animal feeding test for all formulas using 10 female rats per group for 8 weeks and an infant feeding trial for F-P-5 and F-P-6 with 5 of each female infants under age of one for one month were conducted along with F-P-4 as a control. Almost the same results were obtained with F-P-4, 5 and 6, but F-P-7 showed the lowest body weight gain. FER of F-P-5 and 6 was 0.20 as was with F-P-4, while that of F-P-7 was 0.16. Acceptability to infants was excellent; growth, appearance and biochemical data were normal. As an example F-P-4 packed in 0.04mm polyethylene bags was used for storage study at $25^{\circ}C$ and relative humidity of $65{\sim}85%$ for 8 months. Although viable bacterial counts and vitamin C contents were reduced, peroxide and TBA values were increased gradually during such storage. Since there are also significant changes in color and organoleptic quality, the expected shelf life under the given conditions is considered to be about 2 months and thus further works are needed both on the product and packaging in order to improve the storage stability. Either elimination of yeast form F-P-4, that is F-P-5, or partial replacement of FPC with methionine, that is F-P-6 may well reduce material costs about 10%. Considering blending process of ingredients, F-P-5 is thus found to be the best formula developed. While F-P-7 free of FPC is inferior in its nutritive quality than that of others, but significantly superior than of rice. Furthermore, the material cost of the product can be reduced about 20% from that of F-P-4. And thus this vegetable blend is considered to be useful as a low cost supplementary food mixture for growing children.

• The Korean Journal of Archival Studies
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• no.12
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• pp.81-135
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• 2005

The release of administrative information has been the challenge of our age following the maturation of democratic ideology in our society. However, differences of opinion and conflict still exist between the government and private sectors regarding the issue, and it seems that the technical and policy-related insufficiencies of information and record management that actually operate the release of information are the main causes. From the perspective of records management, records or information are variable in their nature, value, and influence during their life span. The most controversial issue is the records and information in the current stage of carrying out business activities. This is because the records and information pertaining to finished business are but evidence to ascertain the past, and have only a limited relationship to the ideal of the 'democratic participation' by citizens in activities of the public sector. The current information release policies are helpless against the 'absence of information,' or incomplete records, but such weakness can be supplemented by enforcing record management policies that make obligatory the recording of all details of business activities. In addition, it is understood that the installation of 'document offices("Jaryogwan")' that can manage each organization's information and records will be an important starting point to integrate the release, management, and preservation of information and records. Nevertheless, it seems that the concept of 'release' in information release policies refers not to free use by all citizens but is limited to the 'provision' of records according to public requests, and the concept of 'confidential' refers not to treating documents with total secrecy but varies according to the particulars of each situation, making the actual practice of information release difficult. To solve such problems, it is absolutely necessary to collect the opinions of various constituents associated with the recorded information in question, and to effectively mediate the collective opinions and the information release requests coming from applicants, to carry out the business more practically. Especially crucial is the management of the process by which the nature and influence of recorded information changes, so that information which has to be confidential at first may become available for inquiry and use over time through appropriate procedures. Such processes are also part of the duties that record management, which is in charge of the entire life span of documents, must perform. All created records will be captured within a record management system, and the record creation data thus collected will be used as a guide for inquiry and usage. With 'document offices(Jaryogwan)' and 'archives' controlling the entire life span of records, the release of information will become simpler and more widespread. It is undesirable to try to control only through information release policies those records the nature of which has changed because, unlike the ones still in the early stages of their life span and can directly influence business activities, their work has finished, and they have become historical records or evidences pointing to the truth of past events. Even in the past, when there existed no formal policy regarding the release of administrative information, the access and use of archival records were permitted. A more active and expanded approach must be taken regarding the 'usage' of archival records. If the key factor regarding 'release' lies in the provision of information, the key factor regarding 'usage' lies in the quality and level of the service provided. The full-scale usage of archival records must be preceded by the release of such records, and accordingly, a thorough analysis of the nature, content, and value of the records and their changes must be implemented to guarantee the release of information before their use is requested. That must become a central task of document offices and "Today's information" will soon become "yesterday's records," and the "reality" of today will become "history" of the past. The policies of information release and record management share information records as their common objective. As they have a mutual relationship that is supplementary and leads toward perfection, the two policies must both be differentiated and integrated with each another. It is hoped that the policies and business activities of record management will soon become normalized and reformed for effective and fair release of information.

• Korean Journal of Agricultural and Forest Meteorology
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• v.23 no.4
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• pp.306-315
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• 2021

This study analyzed the effects of light-shielding curtains and halogens on spectrum when acquiring hyperspectral images in a greenhouse. The image data of tarp (1.4*1.4 m, 12%) with 30 degrees of angles was achieved three times with four conditions depending on 14 heights using the automatic image acquisition system installed in the greenhouse at the department of Southern Area of National Institute of Crop Science. When the image was acquired without both a light-shielding curtain and halogen lamp, there was a difference in spectral tendencies between direct light and shadow parts on the base of 550 nm. The average coefficient of variation (CV) for direct light and shadow parts was 1.8% and 4.2%, respective. The average CV value was increased to 12.5% regardless of shadows. When the image was acquired only used a halogen lamp, the average CV of the direct light and shadow parts were 2 .6% and 10.6%, and the width of change on the spectrum was increased because the amount of halogen light was changed depending on the height. In the case of shading curtains only used, the average CV was 1.6%, and the distinction between direct light and shadows disappeared. When the image was acquired using a shading curtain and halogen lamp, the average CV was increased to 10.2% because the amount of halogen light differed depending on the height. When the average CV depending on the height was calculated using halogen and light-shielding curtains, it was 1.4% at 0.1m and 1.9% at 0.2 m, 2 .6% at 0.3m, and 3.3% at 0.4m of height, respectively. When hyperspectral imagery is acquired, it is necessary to use a shading curtain to minimize the effect of shadows. Moreover, in case of supplementary lighting by using a halogen lamp, it is judged to be effective when the size of the object is less than 0.2 m and the distance between the object and the housing is kept constant.