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The Impact of K-IFRS Adoption on Accounting Conservatism: Focus on Distribution Companies (한국채택국제회계기준(K-IFRS)의 도입이 보수주의에 미치는 영향: 유통기업들을 중심으로 (초기 일시적 적응 현상))

  • Noh, Gil-Kwan;Kim, Dong-Il
    • Journal of Distribution Science
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    • v.13 no.9
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    • pp.95-101
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    • 2015
  • Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

Ecological Characteristics of the Endoparasitic Dinoflagellate, Amoebophrya sp. ex Heterocapsa triquetra Isolated from Jinhae Bay, Korea (진해만에서 분리한 기생성 와편모류 Amoebophrya sp. ex Heterocapsa triquetra의 생태특성)

  • Park , Jong-Gyu;Hur, Hyun-Jung;Coats, D.Wayne;Yih, Won-Ho
    • ALGAE
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    • v.22 no.4
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    • pp.287-295
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    • 2007
  • Infection of free-living dinoflagellates by endoparasitic dinoflagellates of the genus Amoebophrya are thought to have significant impacts on host population dynamics and have long been proposed to be a potential biological agent for controlling harmful algal bloom (HAB). To understand the impact of Amoebophrya on particular host species, however, it is necessary to quantify aspects the parasites life cycle. Here we used cultures of Amoebophryahost systems from Jinhae Bay, Korea to determine, parasite generation time, and dinospore survival and infectivity. The proportion of host cells infected by Amoebophrya sp. changed sharply from 5% to 87% with increasing dinospore:host inoculation ratios. In the absence of H. triquetra, most free-living dinospores died within 72 hours and their ability to infect host cells decreased remarkably in a day. The relatively short free-living phase of Amoebophrya suggests that the spread of infections is most likely to occur during seasons of high host abundance, as that is when dinospores have the greatest chance of encountering host cells. Infection of host cells inoculated with dinospores during the day was higher than when inoculated during the night, suggesting that infection rates might be related to environmental light conditions and/or diurnal biological rhythm of host species. Total generation times of parasite strains from a thecate dinoflagellate Heterocapsa triquetra were nearly the same regardless of dinospore:host inoculation ratios, representing 54 ± 0.5 h in a 1:1 ratio and 55 ± 1.2 h in a 20:1 ratio. Dinospore production of Amoebophrya sp. infecting Heterocapsa triquetra was estimated to be 125 dinospores per a strain of Amoebophrya sp. There is a growing need to maintain a variety of host-parasite systems in culture and to examine their autecology under various environmental conditions. Such studies would be very helpful in understanding ecological role of these parasites, their overlooked importance in the flow of material and energy in marine ecosystem, and their practical use as biological control agents applied directly to areas affected by HAB.

Secretion Characteristics of Mugineic Acid and Its Analogous Phytosiderophore from High Heavy Metal-Induced Rice Roots (중금속과잉(重金屬過剩) 수도근(水稻根)에 있어서 Mugineic acid 및 그 유사(類似) Phytosiderophore의 분필특성(分泌特性))

  • Lee, Jyung-Jae;Hidenori, Wada;Choi, Jyung
    • Korean Journal of Environmental Agriculture
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    • v.9 no.1
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    • pp.39-45
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    • 1990
  • We established HPLC method for MAs (mugineic acid and its analogous phytosiderophore) determination. It was found that major phytosiderophores existed in high heavy metal-induced rice roots were MA (mugineic acid) and DMA (2'-deoxymugineic acid). The two MAs (MA and DMA) were simultaneously secreted at maximum rate at 12 : 00-14 : 00. On the other hand, the secretion of amino acids gradually decreased from after sunrise (7 : 00) to sunset (21 : 00). Fluctuaton in daily MAs secretion had rhythmic variation which occurred at intervals of about 4 days. The stimulation of MAs secretion from the roots was attributed not only to the light/dark cycle but to the increase in temperature. Temperature variation played a more important role than a photoperiod in MAs secretion from the roots. The initiation time of MAs secretion was positively correlated with rising time in temperature(2030) during the dark period.

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Disease Responses of Tomato Pure Lines Against Ralstonia solanacearum Strains from Korea and Susceptibility at High Temperature (한국에서 분리한 Ralstonia solanacearum에 대한 순계 토마토의 병 반응과 고온에서의 발병)

  • Lee, Hyoung-Ju;Jo, Eun-Jeong;Kim, Nam-Hee;Chae, Young;Lee, Seon-Woo
    • Research in Plant Disease
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    • v.17 no.3
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    • pp.326-333
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    • 2011
  • This study evaluated disease resistance responses of pure lines of tomato plants at various temperature conditions against Ralstonia solanacearum strains isolated from Korea. Evaluation of six tomato lines with various strains of R. solanacearum showed that many strains can infect the resistant lines of tomato plants previously known as highly tolerant to bacterial wilt. One of the most virulent strains, SL341 (race 1 and biovar 4) caused severe infection on all six tomato lines, irrespective of temperature. In contrast, a moderately virulent strain SL1944 (race 1, biovar 4) showed the remarkable difference in disease progress on some resistant lines dependent on temperature. Moneymaker and Bonny Best were susceptible to SL1944 at all tested conditions with different temperature. However, tomato lines, such as Hawaii 7998, Hawaii 7996, Bblocking which were previously known as highly tolerant lines, were severely infected by SL1944 at relatively higher temperature (35C for 14 hr light and 28C for 10 hr dark cycle). The disease progress at high temperature was much faster than those at low temprature on the same tomato line and those on Moneymaker and Bonny Best at the same high temprature. This result suggested that R. solanacearum strains isolated in Korea were highly virulent to bacterial wilt resistant tomato lines and some strains may cause severe infection on those plants at higher temperature.

First Report of Rust Disease on Fringe Tree by Puccinia sp. and Its Alternative Host (Puccinia sp.에 의한 이팝나무 잎녹병 발생 및 중간기주 보고)

  • Yu, Nan Hee;Park, Ae Ran;Yoon, Hyeokjun;Son, Youn Kyoung;Lee, Byoung-Hee;Kim, Jin-Cheol
    • Research in Plant Disease
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    • v.26 no.3
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    • pp.179-182
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    • 2020
  • In July 2018, a serious rust symptom was found throughout the fringe trees planted in Gangjin-gun, Korea. Yellow and brown spots were observed on the adaxial (topside) surface of the collected fringe tree leaves, and yellow color aecia were observed on the abaxial (underside) surface leaves. The size of aeciospore and urediniospores of JCK-KCFR1 strain were measured to 41.2 ㎛ (Φ) and 28.84 ㎛ (Φ) with a light microscope. Phylogenetic analysis of the small subunit rRNA, internal transcribed spacer, and large subunit rRNA region indicated that JCK-KCFR1 strain is novel species of the genus Puccinia and closely related to Puccinia kusanoi, which has been reported a rust pathogen on bamboo. In May 2019, rust symptoms were also discovered on the bamboo leaves planted around the fringe tree on Muwisa-ro, and their telia and teliospores were observed on the abaxial leaf surfaces of the bamboo with 100% sequence homology with the rust of the fringe tree. This is the first report that Puccinia sp. JCK-KCFR1 is a new species that requires both primary (fringe tree) and alternative (bamboo) host plants to complete its life cycle in Korea.

Determinants for Long-term Cooperation Between Public Research Institute and SMEs (출연(연)과 중소기업의 장기적 협력을 위한 영향요인 분석: 출연(연)의 인력파견사업을 중심으로)

  • Song, Minkyoung;Park, Beom Soo
    • The Journal of the Korea Contents Association
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    • v.17 no.3
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    • pp.654-665
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    • 2017
  • It is major strategy for SMEs to cooperate with other companies or Public Research Institutes(PRIs) as the essential technology is getting more complicated and technological life cycle is getting short. However, It is not easy to perform a proper cooperation with SMEs for PRIs, because they are accustomed to support SMEs in the short run. In addition, previous studies also have mainly focussed on finding determinants of performance as a consequence of temporary cooperation instead of long-term relationships among companies. Therefore this study analyzed which satisfaction is more effective to maintain the long-term cooperative relationship between PRIs and SMEs. As a result, it has found that when SMEs satisfy from quality of input like manpower supports R&D and context of the support program over the output like technological or economical performance, they intend to continue cooperation with PRIs. And this paper shows that the performance has mediated effect rather direct effect on long-term cooperation intention. In light of all the above, to cooperate with SMEs effectively, it will be suggested that PRIs enhance quality of support process and contents instead of quantity of support based on one-time cooperation.

Economic Feasibility Study of the Life Extension by Reactor Type of Nuclear Power Plant in Korea (우리나라 원자력발전의 노형을 고려한 계속운전의 경제성 비교 연구)

  • Cho, Sungjin;Kim, Yoon Kyung
    • Environmental and Resource Economics Review
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    • v.27 no.2
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    • pp.261-286
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    • 2018
  • This paper evaluated the economic feasibility of the life extension of Kori unit 1 and Wolsong unit 1 according to the types of the nuclear power plants (NPPs) and the life extension period comparing to the levelized costs of energy (LCOE) of the new NPPs, coal-fired plants (CFPs), and combined cycle gas turbine (CCGTs) which proposed in the 7th Basic Plan for Electricity Supply and Demand. The economic feasibility of the life extension of NPPs using LCOE method is affected by the types of NPPs, lifetime extension periods, discount rate, and capacity factor. According to the analysis results, the pressurized light water reactor (PWR) is more economical than the pressurized heavy water reactor (PHWR). Comparing the economical efficiency between the life extension of NPPs and other alternatives, the operation of the PWR for 20 years is more economical than the one of new NPPs and CFPs. However, 20 years of life extension of PHWR is more economical than the CCGTs, but less economical than new NPPs and CFPs. In summary, the 20 years of life extension of the NPPs seems to be more, especially for the PWR, which is more cost effective than other generation alternatives. Therefore, the government policy of the life extension of NPPs need to be a selective approach that simultaneously considers both safety and economics rather than closing all NPPs.

A Basic Study on the Design of the Flexible Keel in the Energy-Storage Prosthetic Foot for the Improvement of the Walking Performance of the Below Knee Amputees (하지 절단환자의 보행 능력 향상을 위한 에너지 저장형 의족의 유연 용골 설계를 위한 기초연구)

  • 장태성;이정주;윤용산;임정옥
    • Journal of Biomedical Engineering Research
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    • v.19 no.5
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    • pp.519-530
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    • 1998
  • In this paper, the basic study on the design of the flexible keel of the energy-storage prosthetic foot was performed in order to Improve the walking performance and Increase the activities of the below knee amputees. Based on the analysis of the anthropometric data and the normal gait on two dimensional sagittal plane available In the literature, we presented a model of the basic structure of the flexible keel of the prosthetic foot. The model of the basic structure was composed of the simple beams, and linear rotational spring and damper. Laminated carbon fiber-reinforced composites were selected as the material of the basic structure model of the flexible keel In order to apply the high strength and light weight materials to the basic structure of the flexible keel of the prosthetic foot. The recoverable strain energy In response to the change of beam shape was calculated bur the finite element analysis and it was suggested that the change of beam shape could be the design variable in flexible keel design. The simulation process was systematically designed by using orthogonal array table in order to design the flexible keel structure which could store the more recoverable strain energy. finite element analysis was carried but according to the design of simulations by using the finite element program ABAQUS and the flexible keel structure of the energy-storage prosthetic foot was obtained from the analysis of variance(ANOVA). The dynamic simulation model of the prosthetic walking using the flexible keel structure was made and the dynamic analysis was carried but during one walk cycle. Based on the above results, an effective design process was presented for the development of the prosthetic fool system.

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Preliminary Shielding Analysis of the Concrete Cask for Spent Nuclear Fuel Under Dry Storage Conditions (건식저장조건의 사용후핵연료 콘크리트 저장용기 예비 방사선 차폐 평가)

  • Kim, Tae-Man;Dho, Ho-Seog;Cho, Chun-Hyung;Ko, Jae-Hun
    • Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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    • v.15 no.4
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    • pp.391-402
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    • 2017
  • The Korea Radioactive Waste Agency (KORAD) has developed a concrete cask for the dry storage of spent nuclear fuel that has been generated by domestic light-water reactors. During long-term storage of spent nuclear fuel in concrete casks kept in dry conditions, the integrity of the concrete cask and spent nuclear fuel must be maintained. In addition, the radiation dose rate must not exceed the storage facility's design standards. A suitable shielding design for radiation protection must be in place for the dry storage facilities of spent nuclear fuel under normal and accident conditions. Evaluation results show that the appropriate distance to the annual dose rate of 0.25 mSv for ordinary citizens is approximately 230 m. For a 2×10 arrangement within storage facilities, rollover accidents are assumed to have occurred while transferring one additional storage cask, with the bottom of the cask facing the controlled area boundary. The dose rates of 12.81 and 1.28 mSv were calculated at 100 m and 230 m from the outermost cask in the 2×10 arrangement. Therefore, a spent nuclear fuel concrete cask and storage facilities maintain radiological safety if the distance to the appropriately assessed controlled area boundary is ensured. In the future, the results of this study will be useful for the design and operation of nuclear power plant on-site storage or intermediate storage facilities based on the spent fuel management strategy.

Influence of Panax Ginseng upon mating Behavior of Male Rats (인삼이 흰쥐의 성 행위에 미치는 영향)

  • Kim, Chul;Choi, Hyun;Kim, Chung-Chin;Kim, Jong-Kyu;Kim, Myung-Suk;Ahn, Byung-Tae;Park, Hyoung-Jin
    • The Korean Journal of Physiology
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    • v.8 no.1
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    • pp.15-22
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    • 1974
  • The influence, upon male rat's mating behavior, of Korean Panax Ginseng administered for 3 and 5 days was investigated by direct behavioral observation and also by counting the number of copulation plugs the animals deposited. Four쇼-four male albino rats were used. Part of the animals received ginseng for 3 days (ginseng-3 day group, N= 12) or for 5 days(ginseng-5 day group, H=10), while the remaining animals received saline for 3 days (saline-3 day group, N=12) or for 5 days (saline-S day group, N=10). Each animal belonging to the 2 ginseng groups received subcutaneously 0.5 ml/100 g body weight of ginseng alcohol extract solution (4 mg of the ethyl alcohol extract in 1 ml of physiological saline), and each rat belonging to the 2 saline groups received the same amount of saline per day. During the dark period of the light-dark cycle on the next day following the last drug administration, a female rat in the artificial estrus was introduced to each male and the mating behavior was observed for 45 minutes. The observation session was divided into two parts and, in the early part which terminated with the first ejaculation and succeeding intromission, following behavioral measures were taken: mounting latency, intromission latency, inter-intromission period, ejaculatory latency(time from the first intromission until the first ejaculation), occurrence of mounting with intromission, occurrence of mounting without intromission, and postejaculatory interval. Behavioral measures taken in the later part of the session after the first ejaculation were: occurrence of mounting with intromission, occurrence of mounting without intromission, and occurrence of ejaculation. Immediately after the behavioral observation session the experiment turned to measure, for 10 days, the number of copulation plug which each pair of rats deposited. Following results were obtained: 1. After several mountings mounting with intromission, males of the 2 ginseng groups finished the first ejaculation significantly earlier than the corresponding 2 saline groups did. 2. The postejaculatory latency was significantly reduced in the ginseng-5 day group compare with the value of the saline-5 day group and also compared with the value of the ginseng-3 day group. 3. The 2 ginseng groups ejaculated significantly more often in 45 minutes' observation session than the corresponding 2 saline groups did. 4. The number of copulation plug deposited in 10 days by the animals of the 2 ginseng groups. significantly exceeded the number deposited by the corresponding 2 saline group animals. The animals of the ginseng-5 day group deposited copulation plugs significantly more than the animals of the ginseng-3 day group did. It is inferred from the above results that the ginseng facilitates mating behavior of male rats, and that the degree of facilitation may be influenced by the duration of drug administration.

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