• Asia-Pacific Journal of Business
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• v.14 no.1
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• pp.313-325
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• 2023

Purpose - The purpose of this study is to examine the process of determining control in a situation where investors hold less than a majority of the voting rights of the investee through case. Design/methodology/approach - In this study, the various and complex considerations presented in K-IFRS 1110 'Consolidated Financial Statements' were systematically classified and stratified. Findings - First, the agreement to delegate voting rights does not necessarily have to be documented, but it can be said to be substantive rights right only if it is not of the nature that one party can discontinue at any time. Second, if it is clear that investors do not have power due to the relative size of voting rights and the degree of stock dispersion, there is no need to review the past shareholders' meeting resolutions and additional facts and circumstances. Research implications or Originality - This study expects to minimize errors in applying the standards by classifying and stratifying the various considerations presented in K-IFRS 1110 into first and subsequent considerations. In addition, it is expected to contribute to reducing practical confusion in determining control by presenting a step-by-step review through case on whether or not to have power to judge control when holding voting rights of less than a majority.

• Korean Journal of Acupuncture
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• v.24 no.2
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• pp.61-76
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• 2007

Objectives : Accurate and reproducible location of an acupuncture point (AP) have been considered an essential component of meaningful acupuncture research as well as clinical practice. Several kinds of devices have been developed and widely used for the convenience of locating APs. However, the accuracy and convenience of these devices have not been systematically evaluated. The present study was performed to find out the most suitable tools for the location accuracy and location easiness of APs among the devices respectively. Methods : Twenty subjects attempted to locate APs, including PC5 and SP6 in the arm and leg, using four different AP positioning methods: one Conventional Ruler method and three alternative methods including Cunometer, Transparent AP meter, and Elastic Ruler method. The position marked on each AP was plotted onto a thin, flexible, and transparent plastic film, and the dispersion rate of the positions was determined and recorded. The elapsed time for locating each AP was measured. After that each subject was answered to a short questionnaire regarding the degree of convenience and confidence of use of each method for AP location. Results : All of three alternative methods took less time than Conventional Ruler method did. Among these alternative methods, the accuracy of Elastic Ruler method was markedly higher than others. The degree of convenience of the Cunometer and the confidence of Elastic Ruler method were the highest among these alternative methods. Conclusions : The present study indicates that the Elastic Ruler method was the most compatible for the conventional Ruler methods. However, there are many factors need to be reconsidered. Improved devices for locating AP are imperatively needed for clinical practice.

• Journal of Pharmaceutical Investigation
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• v.34 no.5
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• pp.369-377
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• 2004

The objective of this study was to investigate the patterns of protein leaching to an external phase during an ethyl acetate-based, double emulsion microencapsulation process. An aqueous protein solution (lactoglobulin, lysozyme, or ribonuclease; $W_1$) was emulsified in ethyl acetate containing poly-d,l-lactide-co-glycolide 75:25. The $W_1/O$ emulsion was transferred to a 0.5% polyvinyl alcohol solution saturated with ethyl acetate $(W_2)$. After the double emulsion was stirred for 5, 15, 30, or 45 min, additional 0.5% polyvinyl alcohol $(W_3)$ was quickly added into the emulsion. This so-called quenching step helped convert emulsion microdroplets into microspheres. After 2-hr stirring, microspheres were collected and dried. The degree of protein leaching to $W_2$ and/or $W_3$ phase was monitored during the microencapsulation process. In a separate, comparative experiment, the profile of protein leaching to an external phase was investigated during the conventional methylene chloride-based microencapsulation process. When ethyl acetate was used as a dispersed solvent, proteins continued diffusing to the $W_2$ phase, as stirring went on. Therefore, the timing of ethyl acetate quenching played an important role in determining the degree of protein microencapsulation efficiency. For example, when quenching was peformed after 5-min stirring of the primary $W_1/O$ emulsion, the encapsulation efficiencies of lactoglobulin and ribonuclease were $55.1{\pm}4.2\;and\;45.3{\pm}7.6%$, respectively. In contrast, when quenching was carried out in 45 min, their respective encapsulation efficiencies were $39.6{\pm}3.2\;and\;29.9{\pm}11.2%$. By sharp contrast, different results were attained with the methylene-chloride based process: up to 2 hr-stirring of the primary and double emulsions, less than 5% of a protein appeared in $W_2$. Afterwards, it started to partition from $W_1\;to\;W_2/W_3$, and such a tendency was affected by the amount of PLGA75:25 used to make microspheres. Different solvent properties (e.g., water miscibility) and their effect on microsphere hardening were to be held answerable for such marked differences observed with the two microencapsulation processes.

• The Journal of Korean Institute of Electromagnetic Engineering and Science
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• v.13 no.7
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• pp.716-725
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• 2002

In this paper, we showed the applicability of power symmetric MSSI(Mid-Span Spectral Inversion) to the long-haul WDM system with the channel interference due to FWM(Four Wave Mixing). And we showed the degree of performance improvement. We used 1 dB EOP(Eye-Opening Penalty) criterion so as to evaluate the degree of compensation dependent on the variation of chirp parameter of optical pulse for the various input power in high speed tansmission system. And we evaluated the maximum input power of channel be able to be the signal to crosstalk noise (SNR) above 20 dB in the transmission link with the channel interference due to FWM. Consequently the proposed MSSI compensation method is capable to transmitting the total 68 WDM channels simultaneously with a 0.4 nm channel spacing and 5.3 dBm maximum input power in a 10 Gbps transmission link. Therefore the proposed power symmetric MSSI compensation method may be very useful for the implementation of long-haul wideband WDM transmission systems with relatively high power and improved performance.

• Korean Journal of Optics and Photonics
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• v.10 no.3
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• pp.181-187
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• 1999

We prepared the side-chain type nonlinear optical NPP(N-(6-nitrophenyl)-(L)-prolinol) polymer films by spin coating method. Ellipsometric spectra were in situ collected by using spectroscopic phase modulated ellipsometer while the NPP polymer films were being corona poled at the temperature above glass transition. We calculated film thickness and the refractive index dispersion by modeling the spectro-ellipsometry data in transparent region. We also calculated the refractive index and the extinction coefficient of the polymer films by numerically inverting the spectro-ellipsometry data in absorbing region, while the previously determined film thickness was used. The independently determined extinction coefficient spectra from the analysis of transmission spectra were compared with those by spectro-ellipsometry and they showed an excellent agreement with each other. From the analysis of the complex refractive index change of the NPP polymer thin films induced by the corona poling, we could determine the vertical complex refractive index and the horizontal complex refractive index separately. Using the volume fraction of the vertical component f⊥, the degree of poling of poled NPP polymer films was quantitatively addressed. It is suggested that the present method can be used to quantitatively address the degree of poling in an absolute manner and to depth profile the poled fraction of thick polymer films. It will be useful to understand the structural change of polymer films and hence the poling mechanism during the poling process.

• Journal of the Korean Applied Science and Technology
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• v.36 no.2
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• pp.645-655
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• 2019

In this study, colloidal microgel with viscoelasticity were prepared by using dispersion containing physical crosslinking agents and microgels with various strengths depending on the degree of cross-links.As the chemical crosslinking agent PEGDA400 content increased, hydrogels have various physical properties the swelling ratio decreased from $2.0{\times}10^4%$ to $6.0{\times}10^3%$ and increased viscosity by about 60%. The colloidal microgel was prepared with micro hydrogel grinded to $100{\mu}m$ size and the rheological behavior was confirmed with physical cross linking agent. A colloidal microgel having various viscosities was prepared by controlling starch and alginate based on micro-hydrogel containing 0.75% (w/v) of PEGDA400. In conclusion, these results would be highly useful for applying as a product that can give various physical properties to the colloidal suspensions, cosmetics, paint, and food industry.

• Korean Journal of Soil Science and Fertilizer
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• v.23 no.1
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• pp.8-14
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• 1990

Retardation and hydrodynamic dispersion coefficient necessary for model of water and solute movement in a soil were determined for horizontal soil column with different initial soil water conditions. The soil columns were compacted with sandy loam soil. The bulk density was $1,350+50kg/m^3$, and initial water contents were 0.05, 0.08 and 0.14. Advancement of 0.05% $CaSO_4$ solution was used as the standard and advancements of 0.5% KCl, $CaCl_2$ and $KH_2PO_4$ were compared. Retardation of non-reactive $Cl^-$ was related with the initial soil water content, ${\theta}n$, as ${\theta}/({\theta}-{\theta}n)$, and anion exclusion was ignored. Retardations of active $K^+$, $Ca^{{+}{+}}$ and $H_2PO_4{^-}$ were related as 1/(R+1) $^*{\theta}/({\theta}-{\theta}n)$, in which R was retardation coefficient. Measured R was 0.64 for $K^+$, 0.80 for $Ca^{{+}{+}}$ and 2.6 for $H_2PO_4{^-}$, respectively. Calculated R using Langmuir adsorption isotherm showed fair degree of applicability. Soil water diffusivity, $D({\theta}),m^2/sec$, calculated for different initial water content showed unique function as $$log(D({\theta}))=13.448{\theta}-9.288$$ Hydrodynamic dispersion coefficient of $Cl^-$ above soil water content 0.36 was similar to soil water diffusivity and decreased to near self diffusion coefficient at soil water content near 0.2. Those of $K^+$, $Ca^{{+}{+}}$ $H_2PO_4{^-}$ at soil water content of 0.38 were $5.5{\times}10^{-6}$, $2.4{\times}10^{-6}$ and $7.1{\times}10^{-7}m^2/sec$ and decreased rapidly with decreasing soil water content lower than 0.36.

• Journal of Soil and Groundwater Environment
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• v.12 no.6
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• pp.107-117
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• 2007

Dispersion characteristics and envirounmental impactes of the stream sediments were investigated and geochemical disaster in the Namhae-Hwagye area was predicted. Stream sediments having no possibility of contamination effect and representing drainage basins were collected. Major and hazardous elements concentrations were determined by XRF, ICP-AES and NAA analysis methods. Acid decomposition for the ICP-AES have been used $HClO_4$ and HF with $200^{\circ}C$ heating at 1'st and after that $HClO_4$, HF and HCl with $200^{\circ}C$ heating at 2'nd stage. Hazardous elements concentrations for the stream sediments in the Namhae area were Cu $5.66{\sim}168\;ppm$, Pb $18.0{\sim}40.7\;ppm$, Cr $21.6{\sim}147\;ppm$, Co $4.86{\sim}25.3\;ppm$. Hazardous elements concentrations for the stream sediments in the Hwagye area were Cu $16.4{\sim}41.2\;ppm$, Pb $26.5{\sim}37.5\;ppm$ Cr $79.6{\sim}153\;ppm$, Co $15.7{\sim}29.5\;ppm$. Concentration of Cu and Co in the stream sediments show a negative correlation with $SiO_2$ in all study area. According to E.I.(Enrichment Index) of stream sediments was not enriched in study area. And average E.I. was 0.35 (Namhae) and 0.56 (Hwagye) respectively. The stream sediments were enriched as in order of Pb > Cr > Co > Cu. And the average of Enrichment Factor (E.F.) was 0.46 to 2.84, respectively. E.F. concentration of Cu and Co were nearly similar enrichment characteristic but E.F. concentration of Cr were higher enrichnent characteristic in Namhae than Hwagye area. Pb was highly enriched in all study area but the tolerable level that used to investigate the enrichment degree of hazardous elements, was not exposed to harmful hazardous elements.

• Korean Journal of Weed Science
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• v.17 no.3
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• pp.269-280
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• 1997

Collated data from the 1995-1996 field surveys of weed seeds buried in the plough layer of peat soil in Selangor district were analysed to assess species-dominance and spatial pattern of distribution of weed seeds based on selected quantitative indices and index of dispersion. Forty five species within 14 families were recorded of which 24 were broadleaves, 12 grasses and 9 sedges. They comprised ca. 53.2, 31.2 and 15.6%, respectively based on total population counts. Total seed population was ca. $8.14{\times}10^7$ seeds/ha within the fast 25cm soil depth. Wide variabilities in population counts were registered among species ranging from < $7.0{\times}10^4$ seeds/ha for Amaranthus gracilis to ca. $5.64{\times}10^6$ seeds/ha for Heteropogon contortus. Seeds of Cleome rutidesperma was the most abundant(ca. $2.347{\times}10^7$ seeds/ha). Difference in seed population counts may be attributed to inherent variation in fecundity, population fluxes, their spatial distribution patterns and the agronomic practices prevailing in the areas of survey. The profile distribution of soil seed banks was skewed within the first 0 - 10cm depth, comprising ca. 69% of the total seed counts. Seed counts in the 10 - 15, 15 - 20 and 20 - 25cm soil profiles were in the order of 17.9, 8.6 and 4.0% of the total populations, respectively. Weed seeds of all species displayed different degree of aggregated pattern of distribution with variance-to-mean ratios of > 1 and Lloyd's mean crowding($m^*$) values from 1.244 for Cyperus iria, Phyllanthus debilis, Phyllanthus urinaria, Scirpus grosses and urinaria lagopodiodes to 9607.7 for Cleome rutidosperma. Lloyd's patch indices(Ip) ranging from 5.1 for Aeschynomene indica to 188.5 for Bracharia reptans were registered. Differences in the VMR, $m^*$ and Ip values among species suggested inter-alia inherent variabilities in their disposal capacity from seed source and different agronomic practices prevailing in the areas surveyed.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.28 no.3
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• pp.122-130
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• 2010

The Study takes the rivers in Zhouzhuang - traditional Chinese Kangnam watery landscape as the object. The purpose of this study is to grasp the relationships between visual characteristics and the preference. The following is the research process: Firstly, the theoretical study of Zhouzhuang, the traditional Kangnam region in China, is conducted, the watery landscape is taken pictures, and 22 photos are selected. Secondly, in order to grasp the visual preference and landscape characteristics of the watery landscape in Zhouzhuang, 22 pictures and 25 pairs of adjectives are adopted for the questionnaire survey. Thirdly, in order to have a better understanding on the physical properties and effects of physical quantity on the preference, the occupation ratios of buildings and sculptures, natural elements, footpaths, bank revetments and other landscape elements are calculated, and the mean analysis, dispersion analysis and regression analysis are conducted. In order to grasp the landscape characteristics and preference factors, 25 pairs of adjectives are used to conduct the factor analysis. In order to grasp the effects of characteristics of visual factors on the preference, the dispersion analysis and regression analysis are carried out. The results are as follows: From the results of the landscape preference analysis, in the No.22 photo with the top preference, 11 pairs of adjectives, namely, "harmonious-disharmonious", "beautiful-ugly", "rural-urban", "soft-rough", "stable-instable", "romantic-realistic", "cheerful-gloomy", "brilliant-simple", "natural-artificial", "familiar-strange", and "clean-dirty" have positive effects on watery landscape. It can be viewed as the relatively important factor in the visual preference. In terms of the results of visual physical quantity analysis of traditional Chinese Kangnam watery landscape, the landscape with high occupation ratio of buildings and sculptures has positive effects on visual preference. The results of analysis of visual physical quantity and preference show that the preference degree increases as the occupation ratio of footpath area increases. The analysis results of visual characteristics of traditional Chinese Kangnam watery landscape identify four factors, namely psychological factor, cultural factor, condition factor and physical factor. It can be concluded from the results of analysis of the relationships between visual preference and visual characteristics that the return coefficient B of the psychological factor is +0.936. It can significantly affect the watery landscape, so it can be identified as the most important factor among the visual preference factors of Chinese Kangnam watery landscape.