Journal of Korean Society of Industrial and Systems Engineering
/
v.6
no.9
/
pp.81-95
/
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.
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.
Akinyele O. K. Adesehinwa;Bamidele A. Boladuro;Adetola S. Dunmade;Ayodeji B. Idowu;John C. Moreki;Ann M. Wachira
Animal Bioscience
/
v.37
no.4_spc
/
pp.730-741
/
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.
Journal of the Korean Society of Clothing and Textiles
/
v.33
no.5
/
pp.711-720
/
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.
Journal of the Korean Society of Food Science and Nutrition
/
v.40
no.5
/
pp.738-746
/
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.
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
/
v.29
no.3
/
pp.438-447
/
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.
Kim, Ji Hye;Han, Min Su;Jeong, Young Yu;Choi, Sung Jae
Journal of Conservation Science
/
v.35
no.6
/
pp.573-587
/
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.
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.
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
/
v.34
no.1
/
pp.113-119
/
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.
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.
본 웹사이트에 게시된 이메일 주소가 전자우편 수집 프로그램이나
그 밖의 기술적 장치를 이용하여 무단으로 수집되는 것을 거부하며,
이를 위반시 정보통신망법에 의해 형사 처벌됨을 유념하시기 바랍니다.
[게시일 2004년 10월 1일]
이용약관
제 1 장 총칙
제 1 조 (목적)
이 이용약관은 KoreaScience 홈페이지(이하 “당 사이트”)에서 제공하는 인터넷 서비스(이하 '서비스')의 가입조건 및 이용에 관한 제반 사항과 기타 필요한 사항을 구체적으로 규정함을 목적으로 합니다.
제 2 조 (용어의 정의)
① "이용자"라 함은 당 사이트에 접속하여 이 약관에 따라 당 사이트가 제공하는 서비스를 받는 회원 및 비회원을
말합니다.
② "회원"이라 함은 서비스를 이용하기 위하여 당 사이트에 개인정보를 제공하여 아이디(ID)와 비밀번호를 부여
받은 자를 말합니다.
③ "회원 아이디(ID)"라 함은 회원의 식별 및 서비스 이용을 위하여 자신이 선정한 문자 및 숫자의 조합을
말합니다.
④ "비밀번호(패스워드)"라 함은 회원이 자신의 비밀보호를 위하여 선정한 문자 및 숫자의 조합을 말합니다.
제 3 조 (이용약관의 효력 및 변경)
① 이 약관은 당 사이트에 게시하거나 기타의 방법으로 회원에게 공지함으로써 효력이 발생합니다.
② 당 사이트는 이 약관을 개정할 경우에 적용일자 및 개정사유를 명시하여 현행 약관과 함께 당 사이트의
초기화면에 그 적용일자 7일 이전부터 적용일자 전일까지 공지합니다. 다만, 회원에게 불리하게 약관내용을
변경하는 경우에는 최소한 30일 이상의 사전 유예기간을 두고 공지합니다. 이 경우 당 사이트는 개정 전
내용과 개정 후 내용을 명확하게 비교하여 이용자가 알기 쉽도록 표시합니다.
제 4 조(약관 외 준칙)
① 이 약관은 당 사이트가 제공하는 서비스에 관한 이용안내와 함께 적용됩니다.
② 이 약관에 명시되지 아니한 사항은 관계법령의 규정이 적용됩니다.
제 2 장 이용계약의 체결
제 5 조 (이용계약의 성립 등)
① 이용계약은 이용고객이 당 사이트가 정한 약관에 「동의합니다」를 선택하고, 당 사이트가 정한
온라인신청양식을 작성하여 서비스 이용을 신청한 후, 당 사이트가 이를 승낙함으로써 성립합니다.
② 제1항의 승낙은 당 사이트가 제공하는 과학기술정보검색, 맞춤정보, 서지정보 등 다른 서비스의 이용승낙을
포함합니다.
제 6 조 (회원가입)
서비스를 이용하고자 하는 고객은 당 사이트에서 정한 회원가입양식에 개인정보를 기재하여 가입을 하여야 합니다.
제 7 조 (개인정보의 보호 및 사용)
당 사이트는 관계법령이 정하는 바에 따라 회원 등록정보를 포함한 회원의 개인정보를 보호하기 위해 노력합니다. 회원 개인정보의 보호 및 사용에 대해서는 관련법령 및 당 사이트의 개인정보 보호정책이 적용됩니다.
제 8 조 (이용 신청의 승낙과 제한)
① 당 사이트는 제6조의 규정에 의한 이용신청고객에 대하여 서비스 이용을 승낙합니다.
② 당 사이트는 아래사항에 해당하는 경우에 대해서 승낙하지 아니 합니다.
- 이용계약 신청서의 내용을 허위로 기재한 경우
- 기타 규정한 제반사항을 위반하며 신청하는 경우
제 9 조 (회원 ID 부여 및 변경 등)
① 당 사이트는 이용고객에 대하여 약관에 정하는 바에 따라 자신이 선정한 회원 ID를 부여합니다.
② 회원 ID는 원칙적으로 변경이 불가하며 부득이한 사유로 인하여 변경 하고자 하는 경우에는 해당 ID를
해지하고 재가입해야 합니다.
③ 기타 회원 개인정보 관리 및 변경 등에 관한 사항은 서비스별 안내에 정하는 바에 의합니다.
제 3 장 계약 당사자의 의무
제 10 조 (KISTI의 의무)
① 당 사이트는 이용고객이 희망한 서비스 제공 개시일에 특별한 사정이 없는 한 서비스를 이용할 수 있도록
하여야 합니다.
② 당 사이트는 개인정보 보호를 위해 보안시스템을 구축하며 개인정보 보호정책을 공시하고 준수합니다.
③ 당 사이트는 회원으로부터 제기되는 의견이나 불만이 정당하다고 객관적으로 인정될 경우에는 적절한 절차를
거쳐 즉시 처리하여야 합니다. 다만, 즉시 처리가 곤란한 경우는 회원에게 그 사유와 처리일정을 통보하여야
합니다.
제 11 조 (회원의 의무)
① 이용자는 회원가입 신청 또는 회원정보 변경 시 실명으로 모든 사항을 사실에 근거하여 작성하여야 하며,
허위 또는 타인의 정보를 등록할 경우 일체의 권리를 주장할 수 없습니다.
② 당 사이트가 관계법령 및 개인정보 보호정책에 의거하여 그 책임을 지는 경우를 제외하고 회원에게 부여된
ID의 비밀번호 관리소홀, 부정사용에 의하여 발생하는 모든 결과에 대한 책임은 회원에게 있습니다.
③ 회원은 당 사이트 및 제 3자의 지적 재산권을 침해해서는 안 됩니다.
제 4 장 서비스의 이용
제 12 조 (서비스 이용 시간)
① 서비스 이용은 당 사이트의 업무상 또는 기술상 특별한 지장이 없는 한 연중무휴, 1일 24시간 운영을
원칙으로 합니다. 단, 당 사이트는 시스템 정기점검, 증설 및 교체를 위해 당 사이트가 정한 날이나 시간에
서비스를 일시 중단할 수 있으며, 예정되어 있는 작업으로 인한 서비스 일시중단은 당 사이트 홈페이지를
통해 사전에 공지합니다.
② 당 사이트는 서비스를 특정범위로 분할하여 각 범위별로 이용가능시간을 별도로 지정할 수 있습니다. 다만
이 경우 그 내용을 공지합니다.
제 13 조 (홈페이지 저작권)
① NDSL에서 제공하는 모든 저작물의 저작권은 원저작자에게 있으며, KISTI는 복제/배포/전송권을 확보하고
있습니다.
② NDSL에서 제공하는 콘텐츠를 상업적 및 기타 영리목적으로 복제/배포/전송할 경우 사전에 KISTI의 허락을
받아야 합니다.
③ NDSL에서 제공하는 콘텐츠를 보도, 비평, 교육, 연구 등을 위하여 정당한 범위 안에서 공정한 관행에
합치되게 인용할 수 있습니다.
④ NDSL에서 제공하는 콘텐츠를 무단 복제, 전송, 배포 기타 저작권법에 위반되는 방법으로 이용할 경우
저작권법 제136조에 따라 5년 이하의 징역 또는 5천만 원 이하의 벌금에 처해질 수 있습니다.
제 14 조 (유료서비스)
① 당 사이트 및 협력기관이 정한 유료서비스(원문복사 등)는 별도로 정해진 바에 따르며, 변경사항은 시행 전에
당 사이트 홈페이지를 통하여 회원에게 공지합니다.
② 유료서비스를 이용하려는 회원은 정해진 요금체계에 따라 요금을 납부해야 합니다.
제 5 장 계약 해지 및 이용 제한
제 15 조 (계약 해지)
회원이 이용계약을 해지하고자 하는 때에는 [가입해지] 메뉴를 이용해 직접 해지해야 합니다.
제 16 조 (서비스 이용제한)
① 당 사이트는 회원이 서비스 이용내용에 있어서 본 약관 제 11조 내용을 위반하거나, 다음 각 호에 해당하는
경우 서비스 이용을 제한할 수 있습니다.
- 2년 이상 서비스를 이용한 적이 없는 경우
- 기타 정상적인 서비스 운영에 방해가 될 경우
② 상기 이용제한 규정에 따라 서비스를 이용하는 회원에게 서비스 이용에 대하여 별도 공지 없이 서비스 이용의
일시정지, 이용계약 해지 할 수 있습니다.
제 17 조 (전자우편주소 수집 금지)
회원은 전자우편주소 추출기 등을 이용하여 전자우편주소를 수집 또는 제3자에게 제공할 수 없습니다.
제 6 장 손해배상 및 기타사항
제 18 조 (손해배상)
당 사이트는 무료로 제공되는 서비스와 관련하여 회원에게 어떠한 손해가 발생하더라도 당 사이트가 고의 또는 과실로 인한 손해발생을 제외하고는 이에 대하여 책임을 부담하지 아니합니다.
제 19 조 (관할 법원)
서비스 이용으로 발생한 분쟁에 대해 소송이 제기되는 경우 민사 소송법상의 관할 법원에 제기합니다.
[부 칙]
1. (시행일) 이 약관은 2016년 9월 5일부터 적용되며, 종전 약관은 본 약관으로 대체되며, 개정된 약관의 적용일 이전 가입자도 개정된 약관의 적용을 받습니다.