• Title/Summary/Keyword: non-traditional value

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A Study on the Usefulness of Price - Level Change Accounting Information (물가변동회계정보의 유용성에 관한 고찰)

  • 정영관
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.6 no.9
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    • pp.81-95
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    • 1983
  • The author has intended to seek for the usefulness of price-level change accounting information through financial statements of general price level. The accounting information obtained from financial statements of general price level, must be useful to the reasonable judgment of financial statement users or to the economic decision making, This thesis may be summarized as follows : 1. Financial statements arranged by historical cost accompany many problems as accounting information. In other words, at the time of inflation, they have little usefulness as accounting information. 2. In order to correct the little usefulness of the financial statements arranged by historical cost, the author examined this matter centering around FASB statement No. 33. 3. The price level change accounting eliminates the contradiction of the accounting information obtained from the financial statements arranged by historical cost. 4. In the general price level change accounting, money value is presumed to change according to the level of general price and, then, the money value for goods must be revised. 5. In the general price level change accounting, the division between monetary items of asset and debt, and non-monetary items, is important. 6. The general price level change accounting based upon historical cost accounting, has objectivity as accounting information like the cost basis accounting and larger usefulness than the cost basis accounting. In conclusion, the price level change accounting increases its usefulness as accounting information and, therefore. (1) the information on the general price level change accounting is desirable to be disclosed as supplementary information for the traditional financial statements, and (2) the general price level change accounting should be induced to the listed Companies in Korea under continuing inflation for improving the usefulness of financial statements as accounting information.

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The Effect of Red Ginseng Powder on Quality of Dasik (홍삼분말을 활용한 다식제조에 관한 연구)

  • Yun, Geun-Young;Kim, Myoung-Ae
    • Journal of the Korean Society of Food Culture
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    • v.21 no.3
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    • pp.325-329
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    • 2006
  • This study was to investigate the effect of the addition of red ginseng powder in Dasik. The addition of red ginseng powder in Dasik that we used with was in the ratio of 0%, 2%, 4%, 6% and 8% of red ginseng powder to Dasik in weight. Also, we used two different kinds of Dasik. One was made of starch and the other was made of flour. The physic-chemical analysis and sensory test were performed on the Dasik. The red ginseng powder added flour and starch Dasik showed lower moisture content and higher ash content compared with the non-added control group. In color analysis, whereas L value lowed at the addition of red ginseng powder, a and b value increased at the addition of red ginseng powder. In mechanical texture test, addition of red ginseng powder starch Dasik showed high hardness, cohesiveness and brittleness. Addition of red ginseng powder flour Dasik showed high springiness and gumminess. In the sensory test, the addition of the red ginseng powder reduced the sweetness and increased the surface color and the flavor. There was no difference in preference between the Dasik with up to 4% of red ginseng powder added and the control group, but the Dasik with 6% or more red ginseng was found undesirable (p<0.05). In conclusion, the Dasik with up to 4% addition of red ginseng powder would be the useful method to fulfill the traditional quality of Dasik. It was also found that the flour Dasik was to be more preferable than the starch Dasik.

Pig production in Africa: current status, challenges, prospects and opportunities

  • Akinyele O. K. Adesehinwa;Bamidele A. Boladuro;Adetola S. Dunmade;Ayodeji B. Idowu;John C. Moreki;Ann M. Wachira
    • Animal Bioscience
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    • v.37 no.4_spc
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    • pp.730-741
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    • 2024
  • Pig production is one of the viable enterprises of the livestock sub-sector of agriculture. It contributes significantly to the economy and animal protein supply to enhance food security in Africa and globally. This article explored the present status of pig production in Africa, the challenges, prospects and potentials. The pig population of Africa represents 4.6% of the global pig population. They are widely distributed across Africa except in Northern Africa where pig production is not popular due to religio-cultural reasons. They are mostly reared in rural parts of Africa by smallholder farmers, informing why majority of the pig population in most parts of Africa are indigenous breeds and their crosses. Pig plays important roles in the sustenance of livelihood in the rural communities and have cultural and social significance. The pig production system in Africa is predominantly traditional, but rapidly growing and transforming into the modern system. The annual pork production in Africa has grown from less than a million tonnes in year 2000 to over 2 million tonnes in 2021. Incidence of disease outbreak, especially African swine fever is one of the main constraints affecting pig production in Africa. Others are lack of skills and technical know-how, high ambient temperature, limited access to high-quality breeds, high cost of feed ingredients and veterinary inputs, unfriendly government policies, religious and cultural bias, inadequate processing facilities as well as under-developed value-chain. The projected human population of 2.5 billion in Africa by 2050, increasing urbanization and decreasing farming population are pointers to the need for increased food production. The production systems of pigs in Africa requires developmental research, improvements in housing, feed production and manufacturing, animal health, processing, capacity building and pig friendly policies for improved productivity and facilitation of export.

Characteristics of the Leaf Fiber Plants Cultivated in Korea (국내 재배 엽맥섬유의 특성에 관한 연구)

  • Lee, Hye-Ja;Kim, Nam-Eun;Yoo, Hye-Ja;Han, Young-Sook
    • Journal of the Korean Society of Clothing and Textiles
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    • v.33 no.5
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    • pp.711-720
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    • 2009
  • Leaf fibers have many good properties; they are strong, long, cheap, abundant and bio-degradable. Since they, however, contain a great quantity of non-cellulose components, they have been used for the materials of mats, ropes, bags and nets rather than those of clothing. In this study, we investigated the characteristics of leaf fibers in order to promote the use of leaf fibers for the materials of clothing as well as develop the high value-added textile fibers. Leaf fiber plants including New Zealand Flax, Henequen and Banana plant, which have various nature and shape, were used. New Zealand Flax and Henequen leaves were cut from lower part of plants. Banana leaves and pseudo-stems were peeled and cut from the stem of Banana plants. First, the thin outer skins like film of leaves, veins and stems were removed before retting. The chemical retting had been processed for 1hour, at 100 in 0.4% $H_2SO_4$ aqueous solution(liquid ratio 50:1). Then, the retted leaf fibers had been soaked for 1hour, at room temperature in 0.5% NaClO solution(v/v) to remove the miscellaneous materials. We investigated the physical characteristics of three leaf fibers including the transversal and longitudinal morphology, the contents(%) of pectin, lignin and hemicellulose, the length and diameter of fibers, the tensile strength of the fiber bundles, and the fiber crystallinity and the moisture regain(%). The lengths of fiber from three leaf fibers were similar to their leaf lengths. The fiber bundles were composed of the cellulose paralleled to the fiber axis and the non-cellulose intersecting at right angle with the fiber axis. The diameters of New Zealand Flax, Henequen and Banana fibers were $25.13{\mu}m$, $18.16{\mu}m$ and $14.01{\mu}m$, respectively and their tensile strengths were 19.40 Mpa, 32.16 Mpa and 8.45 Mpa, respective. The non-cellulose contents of three leaf fibers were relatively as high as 40%. If the non-cellulose contents of leaf fibers might be controlled, leaf fibers could be used for the materials of textile fiber, non-wovens and Korean traditional paper, Hanjee.

Physicochemical and Rheological Evaluation of Rice-Whole Soybean Curds Prepared by Microbial Transglutaminase (미생물 Transglutaminase를 이용하여 제조된 쌀 혼합 전두부의 이화학적 및 물성 평가)

  • Jin, Ik-Hun;Lee, Sam-Pin
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.40 no.5
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    • pp.738-746
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    • 2011
  • We manufactured rice-whole soybean curd by a microbial transglutaminase (MTGase) with a mixture of hydrolyzed rice and micronized whole soybean powder (MWSP) and analyzed its rheological properties, including texture, viscoelasticity, protein cross-linking, and surface structure. A 40% rice suspension digested with a Termamyl enzyme at $85^{\circ}C$ for 20 min showed a 9.0% reducing sugar and a consistency of $1.27\;Pa{\cdot}s^n$, resulting in a great reduction in consistency. A MWSP suspension with 22% solid content was transformed into a typical tofu texture. MWSP curd fortified with 7.5% rice showed enhanced texture properties, with a hardness of 639.6 dyne/$cm^2$, and a springiness of 0.96. In a MWSP suspension (18~22% w/v) treated with 5% MTGase, viscoelasticity increased dependently with MWSP concentration, and a 22% MWSP indicated a G' value of 5.1 Pa and a G'' value of 9.0 Pa. Furthermore, soybean proteins present in the 22% MWSP curd largely disappeared or formed polymers with a high molecular weight by MTGase reaction within 30 min. MWSP (22%) fortified with 7.5% rice showed similar polymerization patterns on SDS-PAGE. The surface structure of the rice-MWSP curds was more dense and homogeneous network due to the addition of hydrolyzed rice. However, the surface structure of all rice-MWSP curds became rough and showed a non-homogeneous network after cold storage.

Effect of High Temperature and High Pressure on Physicochemical Properties and Antioxidant Activity of Korean Red Ginseng (고온고압 처리가 홍삼의 이화학적 특성 및 항산화 효과에 미치는 영향)

  • Kim, Eunyoung;Jin, Yan;Kim, Kyung-Tack;Lim, Tae-Gyu;Jang, Mi;Cho, Chang-Won;Rhee, Young Kyoung;Hong, Hee-Do
    • The Korean Journal of Food And Nutrition
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    • v.29 no.3
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    • pp.438-447
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    • 2016
  • This study was conducted in order to investigate the physiochemical properties and antioxidative activity of red ginseng manufactured using the high temperature high pressure (HTHP) process, which is faster and simpler than the conventional process. According to increasing the steaming temperature, pressure and time, the content of minor non-polar ginsenosides, such as Rg3, Rk3, Rh4, Rk1 and Rg5 gradually increased. Also, the contents of acidic polysaccharide, total phenolic compounds and maltol gradually increased. Based on the results of the physiochemical properties and appearance quality, the optimum conditions of HTHP process were estimated as $140^{\circ}C$, $3kg/cm^2$ in 20 min. The total phenolic compounds and maltol contents of the HTHP process red ginseng (1.0% and 2.49 mg%, respectively) were higher than those of conventional red ginseng (0.23% and 0.60 mg%, respectively). In addition, the antioxidative activity was investigated using DPPH (2,2-diphenyl-1-picrylhydrazyl) and ABTS (2,2'-aziono-bis(3-ethylbenzthiazoline-6-sulfonic acid)) radical scavenging activity. DPPH and ABTS radical scavenging activities of HTHP process red ginseng increased by 3.4 and 3.6 folds, respectively, compared with conventional red ginseng. In addition, total phenolic compounds and maltol contents, as well as the antioxidant activity of the HTHP process red ginseng were similar to black ginseng. The present results suggest that the HTHP process is available for the development of value-added red ginseng products.

Study on Color Formation of Cheolhwa Buncheong Stoneware Glaze by Pigment Raw Materials of Iron Oxides and Firing Conditions (철산화물 안료 원료와 번조조건에 따른 철화분청사기의 유약 발색 연구)

  • Kim, Ji Hye;Han, Min Su;Jeong, Young Yu;Choi, Sung Jae
    • Journal of Conservation Science
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    • v.35 no.6
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    • pp.573-587
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    • 2019
  • In this study, reproducing specimens were made from mixing domestically produced magnetite, clay and non-plastic raw materials to reproduce the pigments used in the manufacture of traditional cheolhwa buncheong stoneware. In order to reveal the color fomation of glaze, 30 specimens with good color development were analyzed scientifically. Magnetite, which is the main raw material of the pigment, is a pigment capable of creating a dark black color in a reducing environment at 1,200℃. However, it reacts with the additionally added lime component and discolors to greenish yellow color in oxidizing environment at 1,230℃. Hematite is not significantly affected by the firing temperature and environment, but develops a dark black color when mixed with clay with iron content of more than 10%. The fluidity of the pigment is determined by R2O3/RO2 value, which also affects the color development. In the microtexture observation, the color formation of the glaze layer and the iron oxide crystals identified some differences depending on the particle size of the pigment and the firing environment. Reproduced specimens made of magnetite are present in the form of aggregates of iron oxide in the interface between glaze layer and slip layer in the oxidizing environment at 1,200℃. However, in the reducing environment, aggregates of iron oxides do not exist in the reproduced specimens, and they are homogeneously distributed in the glaze layer and formed a dark black color. In contrast, hematite-based specimens form dendritic structures in the glaze layer in an oxidizing environment and develop black.

A Review on Domestic Study Trends on Hot Flush in Menopausal Women with Traditional Korean Medicine (갱년기 여성의 안면홍조 증상에 대한 국내 한의학 연구 동향 분석)

  • Hong, Noo-Ri;Jang, Yeong-Suk;Yang, Su-Hyeon;Choi, Yun-Young;Oh, Da-Yoon;Lee, Soo-Jin;Namgoong, Jin;Kim, Jin-Hwan
    • The Journal of Korean Obstetrics and Gynecology
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    • v.33 no.1
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    • pp.86-103
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    • 2020
  • Objectives: The purpose of this study is to analyse the domestic trends of Traditional Korean Medicine on Hot flush in menopausal women. Methods: We searched six databases and selected relevant papers according to the criteria. Results: 12 papers included case report, literature review, randomized controlled clinical trials (RCTs), Non-RCTs, and retrospective chart analysis study design. 1. The daily diary, Kupperman's Index, Menopause Rating Scale, Menopause-specific Quality of Life Questionnaire, Digital Infrared Thermographic Imaging were used as a measure of the symptoms of hot flush. 2. There were significant correlations between Thermographic images, Pulse energy, Lifestyle Habits, Low frequency power/High frequency power (LF/HF) ratio and certain items of Menopausal Symptoms Measurement. 3. The case report using Er-Xian decoction and Hwangryunhaedoktang-Gamibang showed significant effect. 4. Domestic RCT studies using herbal or acupuncture treatments showed a significant value of 3.4 on average in the quality assessment conducted in the study. However, the number of domestic studies included was five, which is not enough compared to foreign countries. Conclusions: This study examined domestic research trends on hot flushes of menopausal women and found that various evaluation tools and diagnostic methods were applied. It is necessary to conduct various RCT studies in Korea, where the number of studies is insufficient compared to overseas.

Study on the Improvement of Storage Property and Quality in the Traditional Seasoning Beef Containing Medicinal Herb Extracts (한약재 물 추출물 첨가에 의한 양념우육의 저장성 및 품질 증진 효과)

  • Park, Jin-Gyu;Her, Jong-Hyun;Li, So-Young;Cho, Sun-Hee;Youn, Sun-Kyoung;Choi, Jung-Su;Park, Sun-Mee;Ahn, Dong-Hyun
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.34 no.1
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    • pp.113-119
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    • 2005
  • This study was performed to evaluate the effects of the addition of medicinal herb extracts on shelf-life and quality of seasoning beef. The pH of seasoning beef treated with medicinal herbs was more stable than those without medicinal herbs. The moisture content of non-treated group decreased than that of group treated with medicinal herbs. The shear forces of seasoning beef revealed that non-treated group and other group treated with medicinal herbs were higher than those with medicinal herb extracts less than 0.5% adding medicinal herb extracts. As the storage time increased, the redness of group treated with 2.0% medicinal herbs was most stable among the seasoning beef color. The increase of TBA value was observed as the storage period increased. The total bacterial count of non-treated group was detected to 10$^{8}$ CFU/g, but that of group with medicinal herbs was counted from 10$^4$ CFU/g to 10$^{5}$ CFU/g at 6 days of storage time. The sensory evaluation indicated that the changes of group treated with various concentration of medicinal herbs were scored relatively higher than that of non-treated groups.

INFLUENCE OF IMPLANT-ABUTMENT INTERFACE DESIGN, IMPLANT DIAMETER AND PROSTHETIC TABLE WIDTH ON STRENGTH OF IMPLANT-ABUTMENT INTERFACE : THREE-DIMENSIONAL FINITE ELEMENT ANALYSIS (임플랜트의 지대주 연결방식, 임플랜트의 직경 및 지대주 연결부위의 직경 차이에 따른 응력분포에 관한 삼차원 유한요소분석)

  • Oh Se-Woong;Yang Jae-Ho;Lee Sun-Hyung;Han Jung-Suk
    • The Journal of Korean Academy of Prosthodontics
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    • v.41 no.4
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    • pp.393-404
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    • 2003
  • Statement of problem. Higher incidence of prosthetic complications such as screw loosening, screw fracture has been reported for posterior single tooth implant. So, there is ongoing research regarding stability of implant-abutment interface. One of those research is increasing the implant diameter and prosthetic table width to improve joint stability. In another part of this research, internal conical type implant-abutment interface was developed and reported joint strength is higher than traditional external hex interface. Purpose. The purpose of this study is to compare stress distribution in single molar implant between external hex butt joint implant and internal conical joint implant when increasing the implant diameter and prosthetic table width : 4mm diameter, 5mm diameter, 5mm diameter/6mm prosthetic table width. Material and method. Non-linear finite element models were created and the 3-dimensional finite element analysis was performed to see the distribution of stress when 300N static loading was applied to model at $0^{\circ},\;15^{\circ},\;30^{\circ}$ off-axis angle. Results. The following results were obtained : 1. Internal conical joint showed lower tensile stress value than that of external hex butt joint. 2. When off-axis loading was applied, internal conical joint showed more effective stress distribution than external hex butt joint. 3. External hex butt joint showed lower tensile stress value when the implant diameter was increased. 4. Internal conical joint showed lower tensile stress value than external hex butt joint when the implant diameter was increased. 5. Both of these joint mechanism showed lower tensile stress value when the prosthetic table width was increased. Conclusion. Internal conical joint showed more effective stress distribution than external hex joint. Increasing implant diameter showed more effective stress distribution than increasing prosthetic table width.