• 제목/요약/키워드: non-traditional value

검색결과 204건 처리시간 0.023초

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

  • 정영관
    • 산업경영시스템학회지
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    • 제6권9호
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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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홍삼분말을 활용한 다식제조에 관한 연구 (The Effect of Red Ginseng Powder on Quality of Dasik)

  • 윤근영;김명애
    • 한국식생활문화학회지
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    • 제21권3호
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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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    • 제37권4_spc호
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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.

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

  • 이혜자;김남은;유혜자;한영숙
    • 한국의류학회지
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    • 제33권5호
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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.

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

  • 진익훈;이삼빈
    • 한국식품영양과학회지
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    • 제40권5호
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    • pp.738-746
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    • 2011
  • Microbial transglutaminase(MTGase)를 이용하여 쌀 가수분해물과 초미세 생대두 분말을 혼합하여 전두부를 제조한 후 조직감, 동적점탄성, 단백질 결합패턴 및 미세구조를 평가하였다. 40%(w/v) 쌀 용액을 Termamyl 효소처리($85^{\circ}C$, 20분) 하였을 때 점조도 값 및 환원당 함량이 각각 $1.27\;Pa{\cdot}s^n$, 9.0%로 나타났다. MWSP 18~22% 농도에서 MTGase 효소로 응고시킨 전두부의 물성을 측정한 결과 MWSP 22% 첨가구에서 전형적인 두부의 조직감을 얻었으며, 쌀 가수분해물 7.5% 첨가구의 경우 경도 639.6 dyne/$cm^2$, 탄성 0.96으로 나타났다. MTGase 5%의 첨가 조건에서 MWSP 18~22% 농도에 따라 동적점탄성을 측정한 결과 MWSP 22% 첨가 경우 반응 6분 이내 G'(5.1 Pa) 및 G''(9.0 Pa)값으로 높게 나타났다. MWSP 22% 첨가구에서 시간에 따른 SDS-PAGE 상에서 대부분의 콩 단백질은 30분 이내에 중합되어 고분자중합체를 형성하였으며, 쌀 가수분해물이 첨가된 경우에도 대부분의 콩 단백질들이 중합되는 유사한 경향을 보였다. 쌀이 첨가된 전두부의 미세구조는 균일한 입자로 채워진 네트워크 구조를 보였으나 냉장저장 2일 후에는 쌀을 첨가하지 않은 대조구에 비해 더욱 거칠어진 표면을 확인할 수 있었다.

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

  • 김은영;김염;김경탁;임태규;장미;조장원;이영경;홍희도
    • 한국식품영양학회지
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    • 제29권3호
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    • pp.438-447
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    • 2016
  • 본 연구에서는 최대한 인삼의 외형을 원형삼 형태의 홍삼과 유사하게 유지하면서도 기능성은 증진시킬 수 있는 신속한 고온고압 처리 공정을 확립하기 위하여 다양한 고온고압 처리공정 조건에 따른 이화학적 성분 특성 및 항산화 활성 변화를 살펴보았다. 산성다당체 및 홍삼 특유의 진세노사이드 Rh1, Rg2, Rg3의 함량은 $140^{\circ}C$, $3kg/cm^2$의 고온고압 처리조건에서 가장 높은 반면, 총 페놀 화합물 및 말톨 함량은 $156^{\circ}C$, $5kg/cm^2$의 고온고압 처리조건에서 가장 높았다. 그러나 홍삼의 증자 처리 시 $156^{\circ}C$, $5kg/cm^2$의 처리조건에서는 시료가 터지거나 외형의 변형이 심하기 때문에 $140^{\circ}C$, $3kg/cm^2$를 최적 온도 및 압력으로 설정하였다. 한편, 증자 시간이 증가함에 따라 총 페놀 화합물, 말톨 및 흑삼특이 진세노사이드 함량은 지속적으로 증가하는 경향을 나타내었으나, 20분간 처리한 군의 외형이 기존의 홍삼과 가장 유사한 외관을 나타냈으므로, $140^{\circ}C$, $3kg/cm^2$에서 20분 동안 증자 처리하는 것을 본 실험의 최적 조건으로 설정하였다. 최종적으로 이러한 최적조건을 통해 제조된 홍삼의 항산화 효능을 분석한 결과, 시중에서 판매되는 백삼, 홍삼 및 흑삼과 비교하여 높은 항산화 성분 및 항산화 활성을 나타냈다. 따라서 본 연구를 통해 확립된 고온고압 처리를 통한 신규홍삼 제조기술은 그 형태가 기존의 홍삼 제품과 유사하면서도 공정이 신속하고, 품질은 흑삼과 비슷한 고기능성 신규 인삼제품 개발 시 응용 가능한 공정으로 사료된다.

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

  • 김지혜;한민수;정영유;최성재
    • 보존과학회지
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    • 제35권6호
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    • pp.573-587
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    • 2019
  • 본 연구는 전통적인 철화분청사기 안료를 재현하기 위하여 국내산 자철석과 점토, 비가소성 원료를 혼합하여 재현시편을 제작하고, 발색이 양호한 30개의 시편들을 과학적으로 분석함으로써 유약의 발색특성을 알아보고자 하였다. 안료의 주원료인 자철석은 1,200℃의 환원 환경에서 짙은 흑색으로 발색하는 안료이나, 부가적으로 첨가되는 석회 성분과 반응하여 1,230℃ 산화 환경에서는 녹황색 계열로 변색된다. 적철석은 소성 온도 및 환경에 크게 영향을 받지 않으나 Fe를 10 wt% 이상 함유한 점토와 혼합하였을 때는 짙은 흑색으로 발색한다. 안료의 유동성은 R2O3/RO2 값에 의해 결정되며, 이는 발색에도 영향을 미친다. 미세조직 관찰에서 안료의 입자크기와 소성 환경에 따라 유약층의 발색과 철산화물 결정들이 일부 다른 양상을 보인다. 자철석을 원료로 한 안료는 1,200℃ 산화 환경에서는 유약층과 분장토의 경계면에 철산화물이 응집체 형태로 존재하며, 흑갈색으로 발색하지만, 환원 환경 소성에서는 철산화물의 응집체가 존재하지 않고 유약층에 균질하게 분포하며, 짙은 흑색으로 발색한다. 반면, 적철석을 기반으로한 안료는 산화 환경에서 유약층내 수지상 조직을 형성하며, 흑색으로 발색한다.

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

  • 홍누리;장영숙;양수현;최윤영;오다윤;이수진;남궁진;김진환
    • 대한한방부인과학회지
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    • 제33권1호
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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.

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

  • 박진규;허종현;이소영;조선희;윤선경;최정수;박선미;안동현
    • 한국식품영양과학회지
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    • 제34권1호
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    • pp.113-119
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    • 2005
  • 한국의 전통적인 식육가공품인 양념 불고기에 한약재 물 추출물을 첨가함으로서 얻어지는 저장성 및 품질 증진효과를 살펴본 결과, pH는 4$^{\circ}C$에서 저장 9일 이후에도 변화가 거의 없이 안정하게 유지되었다. 수분함량은 전반적으로 감소하는 경향을 보였지만 한약재 물 추출물을 2% 첨가한 구에서는 가장 안정하게 유지되었다. 양념 우육의 전단력은 저장기간 동안 점점 낮아졌는데, 한약재 물 추출물 처리구가 무 처리구보다 전단력이 낮게 나타나 식육의 연화효과가 있음을 보여 주고 있다. 양념우육의 색은 적색도에 있어 한약재 2% 처리구에서 저장 기간 중 큰 변화가 없이 가장 안정하게 유지되었다. TBA값은 저장 9일 이후에 한약재 물 추출물을 첨가한 구에서 매우 낮게 나타났고 증가 비율도 낮았다. 양념 우육의 생균수 변화는 무 처리구에서 가장 빠르게 증가해, 한약재 물 추출물을 첨가한 경우 저장 6일까지 $10^{5}$ CFU/g으로 안정하게 유지되어 가식기간을 연장시켜 주었다. 관능평가에서 양념우육의 색, 외관, 연도, 탄성, 다즙성, 향, 맛은 전반적으로 한약재 물 추출물 처리구에서 무 처리구보다 더 높은 값을 얻었으며, 양념우육의 저장성과 연도에 있어서 한약재 물 추출을 0.5%에서 1% 첨가했을 때 관능적 특성과 색 등에 관하여 가장 바람직한 결과를 기대할 수 있음을 알 수 있었다. 이상의 결과를 종합해 보면, 양념우육에 한약재 물 추출물을 0.5%에서 1% 정도 첨가하는 것이 저장성의 증진 및 연도의 개선, 관능적 특징의 개선 등으로 양념우육의 품질을 향상시키는데 적합한 방법이라 사료된다.

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

  • 오세웅;양재호;이선형;한중석
    • 대한치과보철학회지
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    • 제41권4호
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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.