• Management & Information Systems Review
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• v.33 no.3
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• pp.167-187
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• 2014

While Korean GAAP had detailed regulations for the measurement and disclosure of operating income in the past, K-IFRS did not provide specific rules for operating income until 2011. Some firms that adopted K-IFRS before 2011 did not disclose or calculated operating income in an inconsistent manner although operating income is usually considered as one of the core information items to assess firm valuation. Inconsistency in firms' treatment of operating income invoked much criticism from diverse users of financial statement. The Korean Accounting Institute (KAI hereafter) revised the K-IFRS rules relevant to operating income in September 2010 in response to the voices raised by the business community, whereby the operating income number is allowed to be calculated in conformity with the previous K-GAAP. This study was motivated by the revision of K-IFRS and aims to provide a clue on the validity of such policy decision. To achieve the research objective, we test the relative value relevance of the alternative operating income numbers under K-IFRS versus K-GAAP. Our main findings are as follows. The value relevance of operating income reported before K-IFRS is proved to be higher than after K-IFRS. K-IFRS operating income adjusted to the previous K-GAAP has greater explanatory power for market values relative to one calculated under the K-IFRS regime. In an additional analysis, the sample was decomposed according to whether the operating income under K-IFRS is greater than under K-GAAP. The difference in the value relevance of K-IFRS versus K-GAAP operating income is significant only in the subsample consisting of firms which reports higher operating income under K-IFRS compared to K-GAAP. Also, the firms which would have reported negative operating income on a consecutive basis are more likely to have chosen K-IFRS, resulting in higher numbers than otherwise. It is likely that firms facing the threat of delisting due to consecutive operating loss reporting are more likely to have adopted K-IFRS disclosure rules by which they could report higher operating income numbers. To sum up, these results corroborate the limitation inherent in the K-IFRS regarding operating income disclosures. This paper suggests that the recent revision of K-IFRS implemented by KAI is likely to mitigate some of afore-mentioned limitations effectively.

• Sijohaknonchong
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• v.25
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• pp.175-209
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• 2006

This study focuses on Korean-American writer Hong-Eun$(1880{\sim}1951)'s$ American travel gasaes and sis who played an active role under the rule of Japanese imperialism. This study also investigates Hong-Eun's experience and expression on American travel and culture and discusses his changes in stream of consciousness. According to American travel sigaes which were published in the New Koren Times in 1936. 1937, and 1949, his consciousness can be summarized as follows. First travel siga depicts his inner conflict as a refugee who lost one's home country. That is to say. by observing Indians' losing identity and their miserable labor conditions, he developed his own critical eyes on American society. Eventually he missed his country desperately and sought for the ways of his returning there. Second travel sijo reveals his own agony about not be able to return his home country where he could Possibly visit. In other words, after suffering from his agony, it is evident that he started to take positive attitude towards American society and establish his own identity. Based upon Hong-Eun's changes in consciousness as a writer, the researcher hypothesizes that there exists Diaspora-Consciousness in his work. His consciousness is strongly related with his attitude towards his home country whether it Is positive or vice versa. When his home country declared her independence. his attitude towards immigrant society was positively changed, which was quite contradictory from his previous one. In this transition period, not only he accepted American ideology and life, but he re-conceptualized them as a Korean mode. In sum, Hong-Eun's mental traces lie on the core of hybrid and diaspora which Post-Colonial literature values highly of.

• Journal of Korean Home Economics Education Association
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• v.32 no.3
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• pp.161-177
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• 2020

This research aims to identify the relevance of 'Adolescence consumption' units to ESD(Education for Sustainable Development), and to analyze the unit's inquiry tendency through the Romey analysis method. The assessment criteria in association with ESD developed in the previous literature were summarized and established to set up an analysis framework consisted of 11 key points including environmental perspective (natural resources, climate change/disaster prevention and mitigation, and sustainable rural and urban systems), economic perspective (corporate sustainability, market economy, and poverty gap mitigation), and socio-cultural perspective (human rights/peace/human protection, cultural diversity and understanding, health/safety, civic engagement, and management of nation). With this framework, the learning contents of 'adolescence consumption life' unit in twelve middle school Home Economics textbooks were analyzed including the texts, images/illustrations/tables/graphs, and activities. The analysis revealed that the core elements of the 'market economy' and 'management of nation' from the economic perspective were presented in three different formats: texts, images/illustrations/tables/graphs, and activities. However, relatively insufficient contents were presented in terms of health/safety, civic engagement, sustainable rural and urban systems, and corporate sustainability, and thus, development of textbooks dealing with various ESD contents is neededrecommended. Additionally, most textbooks' texts and images/illustrations/tables/graphs tend to be authoritative, while activities and assignments exhibited an inquiry tendency. It is advisable to incorporate a wider variety of ESD-related content in Home Economics classes and creatively employ inquiry-based learning activities for the development of pro-sustainable-development consumption values and behavioral tendencies among young students.

• Journal of the Korean Geographical Society
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• v.40 no.4 s.109
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• pp.428-440
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• 2005

There is currently no agreement among archaeologists, environmental historians, and paleoecologists as to the relative significance of pre- and post-Conquest human impact on the environments of Highland Mexico. This paper presents the results of pollen, microscopic charcoal, dung fungal spore, isotope, and magnetic susceptibility analyses on ca. 4m sediment core. The coring site is Hoya Rincon de Parangueo, one of the seven maar lakes in the Valle do Santiago. Amaranthaceae pollen, one of important disturbance indicators and Zea mays pollen obviously indicate two periods of agricultural activities. The first period begins ca. 400 B.C. and ends ca. A.D. 850. The second begins around A.D. 1550 and continues to the present. During the first period, the degree of agricultural activities was related to periodical sunspot cycles and the most intense activities were present between ca. A.D. 150-ca. A.D. 400. The abrupt increase of $\delta^{18}O$ around 280cm may reflect that an important transition to a dry phase took place around A.D. 450. People probably stopped cultivating crops due to dry conditions prevailing since ca. A.D. 450. The second period, the post-Conquest, exhibits a dramatic increase of sporormiella, dung fungal spores resulted fron the introduction of cattle. Low Poaceae frequency and charcoal production and high $\delta^{13}C$ values, magnetic susceptibility, and organic contents all indicate the arrival of the Spanish. Most importantly, it seems that mesquite (Prosopis juliflora) could have benefits from declined fire frequencies caused by cattle grazing. The study area is now entirely dominated by woody plants like mesquite, which clearly demonstrates that serious vegetation change occurred in the study area.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.10 no.4
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• pp.95-111
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• 2015

This purpose of this study is to academically define what "luxury products" mean, and to clarify the cognitive structural relationship between product attributes and "luxuriousness" in relation to the determinant of luxuriousness that eventually affects the purchase intention of consumers. This study is also written under the theory that luxuriousness leads to benefits such as functional benefit, experiential benefit, symbolic benefit, and exclusive benefit; which all provide core values to consumers and serve as effect factors that influence the psychological satisfaction of consumers. The commonly discussed measure of the determinant of luxuriousness has often failed to adequately describe the reasons to why the consumers prefer luxury products. This study also aims to suggest a new path in how and what the consumers perceive as luxury products, and to conceptualize what luxuriousness means in the marketing perspectives on the background of a previous theory. The part of product attributes are divided in the following sections: the quality and design of functional cues and brands of symbolic cues, as well as prices. The part of the determinant of luxuriousness is divided in sections of superiority, scarcity, differentiation, and traditionality. Therefore, this study used the theoretical concept used in such common measures as well as 282 examples to empirically analyze the relationship between product attributes and luxuriousness of luxury products, and how such affect the purchase intentions of consumers. The survey used to aid this study targeted luxury product consumers regarding "B" brand of automobiles. Using the analysis through a structural equation model, the study draws a conclusion that in a relationship between product attributes and luxuriousness, quality(which is one of the functional cues) affects the facts of superiority, differentiation in a significant way, and design affects the factors of scarcity in a significant way. And brand(one of the symbolic cues) significantly affects the factors of traditionality within the luxuriousness factors, and price appeared to affect superiority and scarcity. Additionally, the brand of product attributes significantly affects purchase intention, and superiority and scarcity of luxuriousness affects purchase intention in a significant way. The structural concept of luxury and luxuriousness suggested in the study will provide the theoretical basis for building a new case study, and the determinants of luxuriousness in the marketing perspective will be a practical help for checking the consumers' psychological reasons for purchase.

• Journal of the Korean Institute of Landscape Architecture
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• v.41 no.2
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• pp.38-46
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• 2013

The goal of vocational school is to provide students with basic skills and help develop them to have satisfactory careers. With the knowledge they have learned, it helps them to find their interests and aptitudes when they graduate. The government is putting a lot of effort into clarifying the goal accomplishment and the vision proposals of vocational schools, and the structure-oriented guidance controlled by the government is thought to be very influential to the social structure and individual perceptions. Social stereotypes(discrimination) and perceptions that can be the core of a social structure need to be transformed for people to be fulfilled in their careers in the upcoming advanced Korean society. The important solution is to form correct values and a system of career selection which can ensure a stable future for students. Therefore, to carry out research regarding training human resources in terms of students from vocational schools' landscape architecture majors in an approaching method with a new perspective, we analyzed education plans from vocational schools in 11 regions, textbooks used in common, governmental publications regarding career education policies of vocational schools and questionnaires from students who are majoring in landscape architecture at vocational schools. As a result, we were able to find out the types and the frequencies of career-occupation education at each school through analysis of education plans and the necessity to control the amount and the level of the contents for high school students to have careers in analyzing textbooks. In addition, in Ministry of Education, Science and Technology's analyzing career education policies of vocational schools, we figured out the government's policies and directions of training. From the questionnaires from students majoring in landscape architecture, we were able to compare and analyze the satisfaction level of students on career education(education plans), textbooks, governmental career policies and career selection.

• Korean Journal of Organic Agriculture
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• v.19 no.1
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• pp.55-64
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• 2011

To investigate a comparison of rice yield and quality by a utilization of green crops using barley and hairyvetch, this study was carried out in rice (Oryza sativa L.) organic cultivation field. Convention barley harvest (CBH), Green barley crop (GBC), Green barley+Green Hairyvetch crop (GB+HVC), and Non-Green crop (NGC) were treated in rice cultivation field. The results obtained as following: 1) Culm length and pancile length in Convention barley harvest (CBH) cultivation were longer than organic cultivation but were not significant difference in all treatments. Yields of milled rice in Green barley crop (GBC) and Green barley+Green Hairyvetch crop (GB+HVC) were by 90.3% and 95.9%, respectively. 2) Protein contents in Green barley crop (GBC) and Green barley+Green Hairyvetch crop (GB+HVC) were by 5.7% lower than 6.6% in Convention barley harvest (CBH) cultivation. Amylose contents in all treatment were similar as range 18.8% to 19.1%. Whiteness contents in Green barley crop (GBC) and Green barley+Green Hairyvetch crop (GB+HVC) were slightly higher by 38.9% and 39.1%, respectively, than 37.7% in Convention barley harvest (CBH) cultivation. 3) Palatability values in Barley harvest (BH) and Non-Green crop (NGC) were slightly higher by 82.0 and 83.8, respectively, than 77.6 in Convention barley harvest (CBH) cultivation. 4) Head rice in Non-Green crop (NGC) was 95.5%, while that of Convention barley harvest (CBH), Green barley crop (GBC), and Green barley+Green Hairy-vetch crop (GB+HVC) were slightly low as range 93.8% to 94.2%. White core and belly rice in Convention barley harvest (CBH) cultivation was the highest level by 1.7%. 5) Leaf blast, neck blast, sheath blight, rice stem maggot, rice leaf roller, rice leaf-tier, and green rice leafhopper were occurred lightly in rice field.

• Economic and Environmental Geology
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• v.29 no.3
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• pp.235-246
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• 1996

Placer gold in collected heavy minerals from several localities in Huongkhe area, is consistently very finegrained (${\leq}100$ to $400{\mu}m$). The size and size distribution show somewhat differences at Dongdo and Hoahai : at Dongdo, predominant relatively larger and wide distribution; at Hoahai, characteristic relatively finer and narrow distribution range. The morphology of gold grains is divided into the four groups assumed by the dimension ratio : spherical, subprismoidal, prismoidal, and irregular. The gold grains at Dongdo show wide morphological distribution, whereas, at Hoahai, spherical form is predominant (${\approx}75%$). Three main types of gold are classified based on their chemical composition and mode of occurrence: type I (electrum; fineness=568~931), type II (amalgam; fineness=671~927), and type III (native gold; fineness=923~999). Type I gold contains, relatively high and variable silver contents (${\approx}11$ to 58 atomic % Ag), and has been classified into two subtypes based on their silver contents (type IA, ${\approx}11{\sim}39$ atomic % Ag; type IB, ${\approx}40{\sim}58$ atomic % Ag). However, type I gold would have been generally original compositions of electrum which originated at the provenance deposits. Mercury reacts with gold and silver to form amalgam (type II gold) which has variable Hg contents (1.2~30.5 atomic % Hg). The mercury contents in gold grains at Hoahai (10.9~30.5 atomic % Hg) are higher than those at Dongdo (5.8~21.1 atomic % Hg). The gold grains from the area generally exhibit a high-purity gold (type III) rim. The individual rims on the various grains range from <1 to $80{\mu}m$ in thickness and have silver contents of <10 atomic percent Ag, even though the core compositions range from ${\approx}11$ to 58 atomic percent Ag. The rim of gold most likely is responsible for the commonly cited cases of gold from placer deposits assaying at higher values of fineness than the gold in the corresponding source lode. The gold-rich rim in the Huongkhe area apparently forms by a combination of self-electrorefining and preferential dissolution of silver under oxidizing nature during the weathering and transport process. All data of gold grains in the Huongkhe area suggest that the transport distances and/or time of placer gold at Hoahai are generally farther than those at Dongdo. The mercurian gold bearing provenance deposits at Dongdo and Hoahai would be suggest nearest epithermal gold-silver vein-type.

• Journal of Animal Science and Technology
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• v.46 no.6
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• pp.947-956
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• 2004

The primary role of lipoprotein lipase(LPL) is the hydrolysis of triglycerides(TG) from the core of triglyceride-rich lipoproteins such as chylomicrons and very low density lipoproteins in plasma. Fatty acids liberated by LPL on capillary endothelial surfaces are available for tissues as energy sources especially in muscles or for storage in the form of TG in adipose tissues. Therefore, as the candidate gene related to the carcass traits of the beef cattle, we have directly sequenced the exon 5${\sim}$exon 6 region in the bovine LPL gene for discovery of single nucleotide polymorphism(SNP) with 24 unrelated Hanwoo(Korean cattle). Novel eight sequence variants were detected: three loci on exon 5, three on intron 5 and two on exon 6. All SNPs identified were strongly linked each other, and one hundred twenty eight Hanwoo samples were genotyped one SNP on intron 5 using PCR-restriction fragment length polymorphism method by digestion with Hae III restriction enzyme. The allele frequency of the polymorphism was 0.76 and 0.24. The effects of this polymorphism on the breeding values of the carcass weight, loin muscle area, back fat thickness and marbling score were analyzed using least square methods of SAS GLM. The marbling score of BB genotype was significantly higher than those of AA and AB genotypes(P<0.05). This result indicates that this polymorphism may be associated with the variation of marbling score. Further study is warranted to investigate the phenotypic association in Hanwoo.

• Journal of the Korean Society of Marine Environment & Safety
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• v.13 no.1 s.28
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• pp.9-20
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• 2007

PAHs(Polycyclic Aromatic Hydrocarbons) are widespread contaminants in the marine environment. They are of mainly anthropogenic origin from urban runoff, oil spill and combustion of fossil fuels. Some PAHs are potentially carcinogenic and mutagenic to aquatic organism The contamination of PAHs in the coastal environments has not been well known yet in Korea. This study was carried out to survey the contamination of PAHs in sediments around Gwangyang bay. The Yeosu petrochemical industrial complex, POSCO(Pohang steel company) and Gwangyang container harbor are located around the bay. PAHs in sediment samples were extracted in soxhlet extractor and were identified and quantified by GC-MS(Gas Chromatography-Mass Spectrometry) TOC(Total Organic carbon) and textural parameters in sediment samples were also analyzed 13 species of PAHs were detected at all of the surface sediments. Total PAHs concentrations in the surface sediments ranged from 171.40 to $1013.54{\mu}g/kg$ dry wt.. In most of the surface sediments, Naphthalene was the highest in the range of 14.08 to $691.39{\mu}g/kg$ dry wt. and Anthracene was the lowest in the range of 0.49 to $22.66{\mu}g/kg$ dry wt.. The correlation coefficients between individual PAHs and Total PAHs in the surface sediments were relatively higher in the low molecular compounds such as Naphthalene and Phenanthrene. In the relationship of the P/A(Phenanthrene/Anthracene) ratio and F/P(Fluoranthene/Pyrene) ratio, P/A ratio was generally above 10 and F/P ratio was shown to be above 1 in all sediment samples. These data indicate that PAHs in sediments around Gwangyang bay seem to be of both pyrolytic and petrogenic origin. Total PAHs in the surface sediments were correlated with TOC and textural parameters. The values of PAHs in the surface and core sediments were lower than the biological effect guidelines.