• 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.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.8 no.2
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• pp.242-253
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• 1998

South Korea has been producing asbestos over 60 years. The use of asbestos was over 50 years for production of asbestos slate and 27 years for asbestos friction materials including asbestos textile and brake-lining. Thus, it can be supposed that asbestos related diseases such as asbestosis, lung cancer and mesothelioma could be found in the vulnerable workers exposed to asbestos in 1955-1975, given the average latency period of 10-30 years. Asbestos was produced primarily by Japanese during World War II In Korea. The production of chrysotile peaked to 4,815 tons in 1944. From 1978 to 1984, 10,000 tons of asbestos were produced annually. However, the production was interrupted by raising labor costs and extinction of mine reserves, and finally they had to depend on import for the need of asbestos. In 1945, there were 16 asbestos mines, in total, with the addition of new asbestos mines in South Korea. Imports of asbestos was increased from 74,000 tons to 95,000 tons during the period of 1976 - 1992. But the imports was reduced to 88,000 tons in 1995. Since, in addition to the import of asbestos itself, the imports of asbestos products were increased as well and the accumulation of asbestos reached to 30,000 tons during the period of 1964 to 1993. In 1965, there was only one asbestos company with 207 employees. But the size of asbestos industry has been expanded so much that 118 asbestos companies could be found in 1993 with 1,476 workers. However, there was no record on the survey of asbestos concentration to which workers were exposed in any companies in 1983. The record of the air-borne concentration of the asbestos in textile working places in 1984 showed 6.7 fibers/cc by geometric mean(GM), but it was reduced to 1.2 fibers/cc in 1993. GMs of asbestos in working places for construction materials and asbestos textiles were also decreased from 1.7 fibers/cc to 0.55 fibers/cc during the period of 1984 - 1996.

• Environmental and Resource Economics Review
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• v.14 no.4
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• pp.817-838
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• 2005

In this paper, the resource adequacy as well as the optimum fuel mix is obtained by the following procedures. First, the regulation body, the government agency, determine the reliability index as well as the optimum portfolio of the fuel mix during the planning horizon. Here, the resources with the characteristics of public goods such as demand-side management, renewable resources are assigned in advance. Also, the optimum portfolio is determined by reflecting the economics, environmental characteristics, public acceptance, regional supply and demand, etc. Second, the government announces the required amount of each fuel-type new resources during the planning horizon and the market participants bid to the government based on their own estimated fixed cost. Here, the government announces the winners of the each auction by plant type and the guaranteed fixed cost is determined by the marginal auction price by plant type. Third, the energy market is run and the surplus of each plant except their cost (guaranteed fixed cost and operating cost) is withdrew by the regulatory body. Here, to induce the generators to reduce their operating cost some incentives for each generator is given based on their performance. The performance is determined by the mechanism of the performance-based regulation (PBR). Here the free-riding performance should be subtracted to guarantee the transparent competition. Although the suggested mechanism looks like very regulated one, it provides two mechanism of the competition. That is, one is in the resource construction auction and the other is in the energy spot market. Also the advantages of the proposed method are it guarantee the proper resource adequacy as well as the desired fuel mix. However, this mechanism should be sustained during the transient period of the deregulation only. Therefore, generation resource planning procedure and market mechanisms are suggested to minimize possible stranded costs.

• Horticultural Science & Technology
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• v.31 no.6
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• pp.782-789
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• 2013

Carrot (Daucus carota L. var. sativa) is one of the most widely used crops in the world and is nutritionally important crop. However, seed-hair which is generated in epidermal cell of seeds causes the difficulty of the seedling process, because of the seed germination and absorption inhibitions. For these reasons, carrot seeds are commercialized after mechanical hair removal process. However, in this process, various damage and seed loss occur and breeding of hairless-seed carrot cultivar is needed to overcome these various weaknesses and additional seed production costs. In this study, cDNA libraries using 2 combinations, which were composed of short-hair seed CT-ATR 615 OP 666-13 & long-hair seed CT-ATR 615 OP 671-9, and short-hair seed CT-SMR 616 OP 659-1 & long-hair seed CT-SMR 616 OP 677-14, were constructed and EST sequences of each individuals were analyzed to reveal carrot seed-hair characteristics. Firstly, analyzed EST sequences were classified into FunCat functional categories. As a result, significant differences have been identified in metabolism category, protein folding and stabilization, protein binding, C-compound binding category from both of two combinations. Secondly, several candidate EST sequences related to seed trichome differentiation and cellulose biosynthetic process were selected based on GO data of EST sequences. These differences based on FunCat categories and candidate EST obtained by GO data analysis are thought to be involved in the formation of carrot seed hair. Finally, 741 SSR sites and 33 SNP sites were identified from analyzed EST sequences of two combinations. Then we designed SNP and SSR primer sets to develop molecular markers. These molecular markers will be used for classification of carrot cultivars and study seed-hair characteristic.

• Microbiology and Biotechnology Letters
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• v.38 no.4
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• pp.461-466
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• 2010

In this study the feasibility of simultaneous electricity generation and treatment of swine farm wastewater using microbial fuel cells (MFCs) was examined. Two single-chamber MFCs containing an anode filled with different ratio of graphite felt and stainless-steel cross strip was used in all tests. The proportion of stainless-steel cross strip to graphite felt in the anode of control microbial fuel cell (CMFC) was higher than that of swine microbial fuel cell (SMFC) to reduce construction costs. SMFCs produced a stable current of 18 mA by swine wastewater with chemical oxygen demand (COD) of $3.167{\pm}80\;mg/L$ after enriched. The maximum power density and current density of SMFCs were $680\;mW/m^3$ and $3,770\;mA/m^3$, respectively. In the CMFC, power density and current density was lower than that of SMFC. CODs decreased by the SMFC and CMFC from $3.167{\pm}80$ to $865{\pm}21$ and $930{\pm}14\;mg/L$, achieving 72.7% and 70.6% COD removal, respectively. The suspended solid (SS) of both fuel cells was also reduced over 99% ($4,533{\pm}67$ to $24.0{\pm}6.0\;mg/L$). The concentration of nutritive salts, ${NH_4}^+$, ${NO_3}^-$, and ${PO_4}^{3-}$, dropped by 65.4%, 57.5%, and 73.7% by the SMFC, respectively. These results were similar with those of CMFC. These results show that the microbial fuel cells using electrode with mix stainless-steel cross strip and graphite felt can treat the swine wastewater simultaneously with an electricity generation from swine wastewater.

• Korean Journal of Agricultural Science
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• v.6 no.1
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• pp.45-55
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• 1979

This study made to find the variation of strengths of briquette ash which were hardened into cement. The briquette ash were mixed with the cement, ((cement (90%)+slaked lime (10%)) and ((cement (80%)+fly ash (20%)) in the ratio of 1:2, 1:3, 1:4, 1:5, 1:7 and 1:9, respectively, and these were compared with the one made of cement plus standard sand in the strengths of compression, tension and bending at the ages of 7 days and 28 days. The results from the study conducted preliminary without studying the economical aspects or duration of the products are summarized as follows: 1. The compressive strengths of mortar made of 1 to 2 ratios of cement to briquette ash, (cement+slaked lime) to briquette ash and (cement+fly ash) to briquette ash were 84%, 90% and 75% at the age of 7 days and 84.9%, 73.5% and 69.8%, respectively of those of Korean Standard values. 2. The compressive strength s of mortar made of 1 to 2 ratios of cement to briquette ash, (cement+slaked lime) to briquette ash and (cement+fly ash) to briquette ash were 69.3%, 75.1% and 41.3% at the age of 7 days and 56.4%, 49%, and 46.5% at the age of 28 days, respectively of the mortar made of standard sand. 3. The tension strengths of mortar made of 1 to 2 ratios of cement to briquette ash, (cement+slaked lime) to briquette ash, and (cement+fly ash) to briquette ash were 64.4%, 47.1% and 35.4% at the age of 7days and 69.6%, 64.8%, and 57.3%, respectively of that of the mort ar produced with standard sand. 4. The bending strengths of mortar made of 1 to 2 ratios of cement to briquette ash, (cement+slaked lime) to briquette ash, and (cement+fly ash) to briquette ash were 46.3%, 65.9% and 39.1% at the age of 7 days and 89.9%, 96.7%, and 85.1%, respectively of that of mortar produced with standard sand. 5. The bending strength of the mortar was lower than that of cement mortar, when the briquette ash were harqened into cement. However, the mortar produced by such method seemed to be used as the secondary products of cement or concrete. The additional usefullness of the hardened biquette ash can be found in contributing toward the solving the various pollution problems, the saving the labor costs needed to clean-up waste materials, and the saving the construction materials.

• Magazine of the Korean Society of Agricultural Engineers
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• v.15 no.4
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• pp.3170-3180
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• 1973

This study of the subject will review past and present irrigation development in Korea. Particular attention will be given to water pricing structure and a case study on the purpose of rational operation and management of irrigation water and organizations, and the optimum irrigation water and organizations, and the optimum irrigation water fee inorder to reduce farmers burden and to rationalize the farmland associations management so as to achieve development of the rural environment. In 1971, the reservoir of the Farmland Improvement A sociation (FIA) produced only 775 millison $m^3$ of irrigation water or 77% of planned capacity of 1,015 million $m^3$. It was caused by inefficient maintenance of irrigation facilities; for instance, about 21% of reservoirs, pumping stations and weirs in Korea have been silted by soil erosion which hinder to water production according to an ADC survey. The first Irritation Association was established in 1906, whcih was renamed the Farmland Assoeiation by the Rural Development Enouragement Law in 1970. By the end of 1971, 411,000 ha of rice paddies were under the control of 267 associations nationwide. The average water price assessed by Associations nationwide rose from 790 won per 0.1 ha. in 1966 to 1,886 won in 1971. The annual growth rate was 20%. The highest water price in 1971 was 4,773 won her 0.1 ha. and the lowest was 437 won. This range was caused by differences in debt burden, geographic conditions and management efficiency among the Associations. In 1971, the number of Associations which exceeded the average water price of 1,886 won per 0.1 ha. was 144, or 55.1% of all Association. In determination of water price, there are two principles; one is determined by production cost such as installation cost of irrigation facilities, maintenance cost, management cost and depreciation ect. For instance, the Yong San River Development project was required 33.7 billion won for total construction and maintenance cost is 3.1 billion won for repayment, maintenance and management cost per year. The project produces 590 million $m^3$ of irrigation water annually. Accordingly, the water price per $m^3$ is 5.25 won. The other principle is determined by water value in the crop products and in compared with production of irrigated paddy and non-irrigated paddy. By using this method, water value in compared with paddy rice vs. upland rice(Average of 1967-1971) was 14.15 won per $m^3$ and irrigated paddy vs. non-irrigated paddy was 2.98 won per $m^3$. In contrast the irrigation fee in average association of 1967-1971 was 1.54 won per $m^3$. Accordingly, the current national average irrigation fee(water price) is resonable compared with its water value. In this study, it is found that the ceiling of water price in terms of water value is 2.98 won per $m^3$ or 2,530 won per 0.1 ha. However, in 1971 55% of the associations were above the average of nationwide irrigation fees. which shows the need for rationalization of the Association's management. In connection with rationalization of the Association's management, this study recommends the following matters. (1) Irrigation fee must be assessed according to the amount of water consumption taking intoaccount the farmer's ability. (2) Irrigation fee should be graded according to behefits and crop patterns. (3) Training personnel in the operation and procedures of water management to save O&M costs. (4) Insolvent farmland association should be integrated into larger, sound associations in the same GUN in order to reduce farmers' water cost. (5) The maintenance and repair of existing irrigation facilities is as important as expansion of facilities. (6) Establishment of a new Union of Farmland Association is required to promoted proper maintenance and to protect the huge investment in irrigation facilities by means of technical supervision and guidance.

• Journal of Bio-Environment Control
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• v.30 no.4
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• pp.287-294
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• 2021

In order to expand facility agriculture and reduce greenhouse construction costs in reclaimed land, a greenhouse foundation method that satisfies economic feasibility and structural safety at the same time is required. As an alternative, the allowable bearing capacity and settlement were reviewed when the DCM(Deep cement mixing) method was applied among the soft ground reinforcement methods. To examine the applicability of the greenhouse foundation, the allowable bearing capacity and settlement were calculated by applying the theory of Terzaghi, Meyerhof, Hansen, and Schmertmann. In case of the diameter of 800mm and the width and length of the foundation of 4m, the allowable bearing capacity was 179kN/m² and the settlement was 7.25mm, which satisfies the required bearing capacity and settlement standards. The calculation results were verified through FEM(Finite element method) analysis using the Mohr-Coulomb material model. The allowable bearing capacity was 169kN/m² and the settlement was 2.52mm. The bearing capacity showed an error of 5.6% compared to calculated value, and the settlement showed and error of 65.4%. Through theoretical calculations and FEM analysis, it was confirmed that the allowable bearing capacity and settlement satisfies the design criteria as a greenhouse foundation when the width and length of the foundation were 4m. Based on the verified design values, it is expected to be able to present the foundation design criteria for greenhouses through empirical tests such as bearing capacity tests and long-term settlement monitoring.

• Korean Journal of Agricultural and Forest Meteorology
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• v.21 no.3
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• pp.175-186
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• 2019

Efforts have been made to introduce the climate smart agriculture (CSA) for adaptation to future climate conditions, which would require collection and management of site specific meteorological data. The objectives of this study were to identify requirements for construction of agricultural meteorology information service system (AMISS) using technologies that lead to the fourth industrial revolution, e.g., internet of things (IoT), artificial intelligence, and cloud computing. The IoT sensors that require low cost and low operating current would be useful to organize wireless sensor network (WSN) for collection and analysis of weather measurement data, which would help assessment of productivity for an agricultural ecosystem. It would be recommended to extend the spatial extent of the WSN to a rural community, which would benefit a greater number of farms. It is preferred to create the big data for agricultural meteorology in order to produce and evaluate the site specific data in rural areas. The digital climate map can be improved using artificial intelligence such as deep neural networks. Furthermore, cloud computing and fog computing would help reduce costs and enhance the user experience of the AMISS. In addition, it would be advantageous to combine environmental data and farm management data, e.g., price data for the produce of interest. It would also be needed to develop a mobile application whose user interface could meet the needs of stakeholders. These fourth industrial revolution technologies would facilitate the development of the AMISS and wide application of the CSA.

• Korean Journal of Soil Science and Fertilizer
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• v.45 no.2
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• pp.293-300
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• 2012

This study was to investigate the unsuitable rate of the storage facilities, the changes in corrosion process over time after installation according to the status, the time to install the facilities, years elapsed after facilities installation, inspection of methods and motivation, and so on, based on the results of the inspection at the petroleum storage facilities conducted by domestic soil-relate specialized agency to derive optimal management plans which meet the status of soil contamination facilities. The results showed that the facilities more than 5 years after the initial leak test at the time of the installation need to be inspected periodically by considering costs of leak test and remediation of polluted soil. The inspection period can be decided by cost and leak test methods showing discrepancies for the results obtained from individual test whether it was direct or indirect. To compensate these matters, we suggested that the direct inspection method on regular schedule is recommended. On the other hand, the inspection can be voluntarily completed to ease burden of the results by inspection or equivalent level to this inspection method. Also, it may need improved construction supervision and performance test system to minimize the occurrence of the nature defects in installing the facilities as well as the upgrade program for the facilities during intervals of inspection period.