• The Korean Journal of Pesticide Science
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• v.17 no.4
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• pp.271-282
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• 2013

This is the result of pesticide residue monitoring certified Good Agricultural Practice (GAP) by national agricultural cooperative federation (NACF) from 2009 to 2012. NACF evaluated simultaneously 283 pesticide multi-analysis method with GC (ECD, NPD) and HPLC. 6,590 agricultural products were analyzed in this period. As the results 1) detected 20.27% in 2009, 23.42% in 2010, 28.07% in 2011 and finally 31.75% in 2012, respectively. There was the total detected pesticide residue in the agricultural products. The violated ratio of agricultural products were 2.25% in 2009, 1.82% in 2010, 1.67% in 2011 and 3.47% in 2012, respectively. 13 pesticides went over the maximum residue limits (MRLs); carbendazim was the predominant violation. 40 pesticides; endosulfan was the predominant detected pesticide did not registered respectively crops in Korea. Most agricultural products that were under the MRLs met the safety standard, however agricultural products that contain neither registered nor set up MRL any level for example endosulfan in strawberry. Agricultural products that go over the MRLs with permitted pesticides, for example carbendazim in apple, are rejected. Because of these intricacies continual observation and evaluation will be need during GAP agricultural cultivation.

• 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.

• Journal of Environmental Science International
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• v.19 no.12
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• pp.1323-1334
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• 2010

The effect of nitric oxide (NO) on antioxidant system and protective mechanism against oxidative stress under UV-B radiation was investigated in leaves of maize (Zea mays L.) seedlings during 3 days growth period. UV-B irradiation caused a decrease of leaf biomass including leaf length, width and weight during growth. Application of NO donor, sodium nitroprusside (SNP), significantly alleviated UV-B stress induced growth suppression. NO donor permitted the survival of more green leaf tissue preventing chlorophyll content reduction and of higher quantum yield for photosystem II than in non-treated controls under UV-B stress, suggesting that NO has protective effect on chloroplast membrane in maize leaves. Flavonoids and anthocyanin, UV-B absorbing compounds, were significantly accumulated in the maize leaves upon UV-B exposure. Moreover, the increase of these compounds was intensified in the NO treated seedlings. UV-B treatment resulted in lipid peroxidation and induced accumulation of hydrogen peroxide ($H_2O_2$) in maize leaves, while NO donor prevented UV-B induced increase in the contents of malondialdehyde (MDA) and $H_2O_2$. These results demonstrate that NO serves as antioxidant agent able to scavenge $H_2O_2$ to protect plant cells from oxidative damage. The activities of two antioxidant enzymes that scavenge reactive oxygen species, catalase (CAT) and ascorbate peroxidase (APX) in maize leaves in the presence of NO donor under UV-B stress were higher than those under UV-B stress alone. Application of 2-(4-carboxyphenyl)-4, 4, 5, 5-tetramethylimidazoline-1-oxyl-3- oxide (PTIO), a specific NO scavenger, to the maize leaves arrested NO donor mediated protective effect on leaf growth, photosynthetic pigment and free radical scavenging activity. However, PTIO had little effect on maize leaves under UV-B stress compared with that of UV-B stress alone. $N^{\omega}$-nitro-L-arginine (LNNA), an inhibitor of nitric oxide synthase (NOS), significantly increased $H_2O_2$ and MDA accumulation and decreased antioxidant enzyme activities in maize leaves under UV-B stress. This demonstrates that NOS inhibitor LNNA has opposite effects on oxidative resistance. From these results it is suggested that NO might act as a signal in activating active oxygen scavenging system that protects plants from oxidative stress induced by UV-B radiation and thus confer UV-B tolerance.

• Journal of Food Hygiene and Safety
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• v.5 no.3
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• pp.139-158
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• 1990

Heavy resposibility is placed on the veterinarian and the livestock and aquatic animal producers to observe the period for withdrawal of a drug prior to marketing to assure that illegal concentrations of drug residues in meat, milk, egg, fish and other animal foods do not occur. This is essential from a public health standpoint because levels of residues in excess of those legalIy permitted in edible tissues may produce injurious effects when consumed over a long time span. With greater use of animal drugs of chemicals required in production of food crops, livestock and aquatic animals, the possibility of human being continuously exposed to drug and chemical residues for a life time is unequivocally evident. Korean authorities concerned Ministry of Agriculture and Fishery and Ministry of Health and Social Affairs, have recenly made their own regulations to control chemical residues in beef, pork and chicken independently. Consequently, inspection for the chemical residues also have been or will be carried out by the two authorities concerned without any cooperations. It is undoubtfulI to have a single regulation and national residue program for control residual chemicals in animal foods and that the tolerance levels should be established in milk, egg, and freshwater fish. Besides, we have no complete standard methods to analyze the residual chemicals and the methods have not been evaluated their efficiency, precise, accuracy and limit of detection. In this paper, the analytical methods and national residue programs in foreign countries are introduced and discussed and the status of animal food safety in this country is also reviewed.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.21 no.3
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• pp.269-275
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• 2003

The cadastral system which accomplishes the base of national land administration with accuracy of proper data and the cadastral maintenance quickly is agreeing with the actual place in information ages in Inundation. But even in spite of many efforts, various Problems are exposed in accuracy of the data on the cadastral maps and local situation must agree accurately from the process which propels cadastral information systems. Therefore, it must be carried out the cadastral non correspondence arrangement first of all in link of the plan which it corrects the error of existing data and computerization quickly. It summarizes the research as follows ; Cadastral non correspondence of the land boundaries on the map and actual circumstance does not agree with cadastral maps accurately, The lands which exceed the standards with the position error excess of 50cm on lil ,200 and 240cm on 1/6,000 areas on the map scale are the registration correction objectives. It is investigated that the cadastral non correspondence parcels occur in various cause and long period, the area error corrections are mainly objectives, and about 80% of the test area comes to reveal within permitted the limit of the measurement of planimetric area for cadastral survey, so it is not difficult with the fact that the compensation back which it follows in area increase and decrease and the location error correction becomes the important object fer the cadastral non correspondence arrangement projects.

• Journal of Dairy Science and Biotechnology
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• v.36 no.2
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• pp.95-105
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• 2018

Since 2018, the Korean government has permitted the production and sale of any cheese made from raw milk and aged for at least 60 days. The present study aimed to investigate the sensory characteristics of various types of Gouda cheese produced from raw milk during 60-day aging. The average pH of the raw milk used in this experiment was $6.7{\pm}0.4$, similar to that of the sterilized milk. The pH of raw-milk Gouda cheese was $5.2{\pm}0.5$ a day after the 60-day aging period, wherein the pH was $5.5{\pm}0.3$. In total, 5 samples were used for sensory evaluation in this experiment: Cheeses 1~5. With respect to flavor, Cheeses 1 and 5 received the highest and lowest scores, respectively. Raw-milk Gouda cheese produced using Salmonella spp.-contaminated raw milk was not greatly influenced by flavor; however, it had a negative effect on its appearance. In the future, it is imperative to carry out sensory evaluation of cheese produced with raw milk contaminated with various food-contaminating bacteria.

• Korea Journal of Hospital Management
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• v.15 no.4
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• pp.191-222
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• 2010

Revisioned labour law was confirmed by vote of National Assembly on 1st January 2010. Under revisions labour law the necessity was expressed to reconstruct and change the relationship between labour and management in hospital. This study was described to investigate the operational statement of labour union in general hospital and to investigate how the labour policy would be change and which form would be appear in labour union in hospital. The survey results which was operated targeting labour managers in hospital were as follows ; first, in the possibility of plural labour unions establishment, university hospital labour managers forecasted the possibility as high. but non-university hospital labour managers forecasted the possibility as low. second, even though the plural union labours would be established in hospitals there would be no difficulties in collective bargaining between labour and management. third, the labour union activities would not be shrink even though there would be wage pay prohibition for the full-time union laboures. As the wage pay prohibition acted on the full-time union labours, countermeasures are required as follows; first, there is a possibility that there will be diversity in the form of full-time union labours. It is need to make the criterion of hospital about the limit of full-time labour union members. It is need to make the criterion of labour activities of non-working hour exception. It is need to cope with the diverse demands of labour union which aim to solve the financial burdens. As the plural labour unions are permitted it is need to make countermeasures as follows ; To analyze whether there is a possibility by the establishment of new labour to be plural labour unions. To establish the countermeasures in short-term aspect to make the countermeasures to cope with the establishment of plural labour unions. In long-term aspect to establish labour and management strategies. Henceforth, found on the revisions labour law, it is need to provide in hospitals as follows; first, it is need to prepare labour management policies and substitutes which suitable for plural labour union period. Second, it is need to determine concretely on the related matters of the union labours and to develop the conclusion guidelines which preparing infective criteria. Third, to examine the effects on the hospital organization by organizational forms of labour union which is weak in financial aspect.

• The Journal of Fisheries Business Administration
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• v.49 no.1
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• pp.51-66
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• 2018

During the Joseon period, the East Sea would be called 'Gyeonghae' due to a large number of whales. In the Republic of Korea, whaling was locally permitted in 1946. However, the number drastically dropped because the hunting of the marine mammal had already been carried out in Russia, the U.S. and Japan since 1800s. Before a moratorium on commercial whaling was introduced by the International Whaling Commission(IWC) in 1986, whale populations in the East Sea had plunged. Furthermore, Korean gray whales and fin whales weren't found anymore in that area. With the suspension, whale hunting was banned in Korea as well. Even so, accidentally caught whales have been allowed to be distributed on the market with respect for local food culture. With the establishment of Whale Museum and hosting of the 57th Annual Meeting of the International Whaling Commission(IWC) at Jangsaengpo in 2005, whale tourism was facilitated in earnest. This whale tourism has been operated by Nam-gu Office and Nam-gu City Management Corporation in Ulsan. However, the popularity of whale tourism has increased a demand for whale meat. At the same time, there has been concern over decrease in whale populations because of illegal whaling. In addition, a conflict between the use and protection of whales has caused confusion in tourism identity. Actually, there is a serious doubt on the sustainability of whale tourism due to the decade-long deficit and excessive investments. This study attempts to define a concept of whale tourism and propose a future direction for the sustainable growth and development of Korea's whale tourism industry after developing such comprehensive assessment indicators as a basic research for the introduction of sustainable whale tourism. To achieve the aim of this study, AHP(Analytic Hierarchy Process) was chosen as a main research tool and the factors were ranked by a comprehensive analysis of principal factors and detail factors. The current study showed the following results. First, ecological environment(0.430) was indicated the most important factor of whale tourism assessment indicators. Moreover, Population(0.1302), Action for Cetacean protection(0.1031), Governance(0.0898) were critical factors. On the other hand, Accommodations(0.0085), Whale meat(0.0088) were unimportant factors than others.

• Management & Information Systems Review
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• v.35 no.2
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• pp.83-97
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• 2016

The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.31 no.2B
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• pp.117-128
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• 2006

For the legacy IEEE 802.15.3 WPAN protocol, an unpredictable piconet coordinator(PNC) leaving from a piconet without a proper handoff procedure causes an absence of PNC, and thus the piconet gets collapsed. In addition, several beacons from PNCs in adjacent piconets may be collided on a device(DEV) located between those piconets. This beacon collision eventually makes the DEV leave from the piconet. To remedy these two problems, we here propose an Active Seamless Coordinator Switching(ASCS) scheme and a PNC HB based Beacon Alignment(PHBA) one. In the ASCS scheme, a PNC assigns a number of DEVs as next possible PNCs in sequence for provisioning against the abrupt breakdown of the current active PNC. Each nominated DEV proactively sends a probe frame to confirm the operation status of the active PNC. For the case of no response from the PNC, the nominated DEV tries to become a new PNC immediately. In the second PHBA scheme, each PNC is allow to broadcast a special Heart Beat(HB) frame randomly during a superframe period. When a DEV receives a HB frame from other PNC, it promptly sends the related PNCs a special Hiccup Beat(HCB) frame with the superframe information of its associated PNC. As a result, the HCB frame makes both PNCs align their superframe beginning time in order to yield no more beacon collisions. For these two proposed schemes, we show the performance by simulations. We can confirm the enhancement of throughput for each superframe and average frame transfer delay, since each scheme can reduce the duration of piconet collapse. Finally, it is worth while to note that the proposed schemes can be operated with frames those are permitted in the legacy WPAN standard.