• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

• The Korean Journal of Archival Studies
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• no.18
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• pp.139-178
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• 2008

The functional requirements standards for electronic records management systems which have been published recently describe the specifications very precisely including not only core functions of records management but also the function of system management and optional modules. The fact that these functional requirements standards seem to be similar to each other in terms of the content of functions described in the standards is linked to the global standardization trends in the practical area of electronic records. In addition, these functional requirements standards which have been built upon with collaboration of archivists from many national archives, IT specialists, consultants and records management applications vendors result in not only obtaining high quality but also establishing the condition that the standards could be the certificate criteria easily. Though there might be a lot of different ways and approaches to benchmark the functional requirements standards developed from advanced electronic records management practice, this paper is showing the possibility and meaningful business cases of gaining useful practical ideas learned from imaging electronic records management practices related to the functional requirements standards. The business cases are explored central functions of records management and the intellectual control of the records such as classification scheme or disposal schedules. The first example is related to the classification scheme. Should the records classification be fixed at same number of level? Should a record item be filed only at the last node of classification scheme? The second example addresses a precise disposition schedule which is able to impose the event-driven chronological retention period to records and which could be operated using a inheritance concept between the parent nodes and child nodes in classification scheme. The third example shows the usage of the function which holds or freeze and release the records required to keep as evidence to comply with compliance like e-Discovery or the risk management of organizations under the premise that the records management should be the basis for the legal compliance. The last case shows some cases for bulk batch operation required if the records manager can use the ERMS as their useful tool. It is needed that the records managers are able to understand and interpret the specifications of functional requirements standards for ERMS in the practical view point, and to review the standards and extract required specifications for upgrading their own ERMS. The National Archives of Korea should provide various stakeholders with a sound basis for them to implement effective and efficient electronic records management practices through expanding the usage scope of the functional requirements standard for ERMS and making the common understanding about its implications.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.33 no.4
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• pp.26-37
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• 2015

This paper aims to review all landscaping elements of Donggwoldo by building and identify the palatial garden landscaping characteristics and landscaping methods in a bid to explore landscaping methods applicable for modern-time gardens of Korea through Succession of Tradition. The research methodology was adopted by which the palatial gardens appearing in Donggwoldo were observed according to garden elements to identify their characteristics. Garden elements in Donggwoldo include oddly shaped stones, ponds, buildings and Madang, borders and areas, and trees. Their characteristics were analyzed, and as a result they are outlined as follows. Location : Buildings in Donggwoldo were located in the optimal areas within the Myungdang (the best location), with the building sites being created by transforming the natural topography positively according to the existing topography and uses. Tree planting : The construction of the buildings involved using the existing trees. There were no specific principle and method of planting trees, and no specific criteria for choosing the kind of tree. Symmetrical planting was adopted and its is considered embracing the viewpoint of making gardens based on the expression of Yin and Yang. Strongly symbolical kinds of trees were also adopted. Bangji : it takes a nearly circular shape in palatial gardens, and such shapes represent conceptual and abstract symbols. They were also frequently used as the place of public entertainment. Pavilions : they did not take a certain standard shape. They had diverse shapes, including a triangle, square, pentagon, hexagon, and octagon and cross. Oddly shaped stones : Oddly shapes stones and stone cases were deployed mainly near the bedroom and the crow prince's residence and in the rear garden. Hwagye : it appeared mainly in the back of the bedroom, the crown prince's residence, the princess's residence, and other women's quarters. Chwibyeong : it was installed for the purpose of drawing the natural energy like a natural inlet instead of being the nature-dividing wall. Korea's garden composition method was very different from the Western and Chinese method. Overall, Chosun palatial garden style was characterized by strict and Confucian features, while the garden construction method adopted the Taoism thought. Yet, the gardens had a carefree aspect.

• Proceedings of the KOR-BRONCHOESO Conference
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• 1982.05a
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• pp.14.2-15
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• 1982

Serous otitis media (SOM) is one of the most common otologic diseases which was first discribed by Politzer in 1869. Currentely, among many methods introduced to treat SOM, ventilation tube insertion is considered to be the most popular and standard method being used. However due to complication of it, there remains many disputable various problems. In order to review the clinical aspect of SOM and search for the effects and safety of ventilation tube, we studied 97 SOM patients, who had performed V-tube from Jan. 1981 to Feb. 1982 at ENT dept. of Severance Hospital. Analizing the clinical symptoms, age distribution, associated disease, otoscopic findings of ear drum, degree of hearing loss, hearing gain after insertion of V-tube and complications, following results were obtained. 1) As a subjective symptom, among 29 cases all patients had hearing loss, 19 cases (65.6%) had tinnitus, 12 cases (44.4%) had autophony and 10 cases (34.5%) of the patients had sensation of ear fullness. 2) In age distribution, 6 to 10 year old group was most numerous up to 42 cases (43.3%) and 20 years and over was 23 cases (23.5%) 3) In adult group SOM tend to be involved unilaterally whereas young child group had tendency involving bilaterally. 4) 49 cases (50.05%) were associated with tonsillitis and adenoid vegetation, 15 cases (15.5%) were associated with sinusitis, 4 cases (4.1%) had nasal allergy. 5) In preoperative otoscopic findings, 62 ears (47.7%) had retraction, 37 ears (23.6%) had bulging, 34 ears (21.7%) had color change, and 29 ears (19.7%) had no significant findings. 6) In characteristics of middle ear fluid, child group was tend to have mucinous content (84.2%) while adult group had serous content (62.5%). 7) Average preoperative air-bone gap of pure tone was 25.3 dB. 8) 24 ears (72.7%) had over 10 dB of postoperative hearing gain and average hearing gain was 17.2 dB. 9) There were 44 ears (28.1%) of complications. Among them 37 ears (23.6%) had infection, 3 ears had atelectasis, 2 ears had granulation tissue, 2 ears had permanent perforations. 10) Among 37 ears suffered from post-op. infection, 19 ears (51.4%) had initial infection just after insertion of ventilation tube, 18 ears (48.6%) were infected during the course of post-ventilation tube. Of 37 infected ears, 26 ears (70.3%) responded to conservative care, while 11 ears (29.7%) was cured after removal of ventilation tube.

• Journal of the Society of Disaster Information
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• v.13 no.2
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• pp.233-248
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• 2017

Uniform laws and regulations and reasonable design is necessary for the prevention of possible fire in super high-rise building. To this end, this study focused on super high-rise and massive building-related architectural review performance-based design (PBD) evaluation disaster impact assessment (DIA), and provided fire engineering measures for improving fire prevention on the basis of performance-based design by analyzing the buildings subject to these systems and problems in terms of contents. Above all, in the aspect of law and standard improvement, first, with regard to dual parts of two statutes though significant portion of them has the same contents in performance-based design (PBD) evaluation and disaster impact assessment (DIA), it is necessary to operate the systems after making them conform with each other and consolidating or abolishing them. Second, if it is impossible to consolidate or abolish performance-based design (PBD) evaluation and disaster impact assessment (DIA), the areas of contents of performance-based design (PBD) evaluation and disaster impact assessment (DIA) should be precisely classified and established. Next, engineering improvement measures against fire hazard in super high-rise building are as follows. First, it is necessary to revise the provisions of straight-run stairs in special escape stairs. And in case of installing a mechanical smoke exhaust system instead of smoke vent, sandwich pressurization used in the United Stated should be permitted. Second, with regard to smoke control system for special escape stairs, it was shown that there was necessity for revising the standards in order to enable air to be supplied according to section in case of fire, carrying out performance-based design, and the like from the early design stages to the completion stages. In the future, it is expected that an epoch-making contribution will be made to a decrease in casualties and property damage due to fire in case of super high-rise building where the results can be reflected after carrying out a study on maintenance and carrying out an additional study on other considerations of super high-rise building together with reflecting the improvement measures provided in the above-mentioned study.

• Nuclear Engineering and Technology
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• v.39 no.5
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• pp.603-616
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• 2007

Roy Huddle, having invented the coated particle in Harwell 1957, stated in the early 1970s that we know now everything about particles and coatings and should be going over to deal with other problems. This was on the occasion of the Dragon fuel performance information meeting London 1973: How wrong a genius be! It took until 1978 that really good particles were made in Germany, then during the Japanese HTTR production in the 1990s and finally the Chinese 2000-2001 campaign for HTR-10. Here, we present a review of history and present status. Today, good fuel is measured by different standards from the seventies: where $9*10^{-4}$ initial free heavy metal fraction was typical for early AVR carbide fuel and $3*10^{-4}$ initial free heavy metal fraction was acceptable for oxide fuel in THTR, we insist on values more than an order of magnitude below this value today. Half a percent of particle failure at the end-of-irradiation, another ancient standard, is not even acceptable today, even for the most severe accidents. While legislation and licensing has not changed, one of the reasons we insist on these improvements is the preference for passive systems rather than active controls of earlier times. After renewed HTGR interest, we are reporting about the start of new or reactivated coated particle work in several parts of the world, considering the aspects of designs/ traditional and new materials, manufacturing technologies/ quality control quality assurance, irradiation and accident performance, modeling and performance predictions, and fuel cycle aspects and spent fuel treatment. In very general terms, the coated particle should be strong, reliable, retentive, and affordable. These properties have to be quantified and will be eventually optimized for a specific application system. Results obtained so far indicate that the same particle can be used for steam cycle applications with $700-750^{\circ}C$ helium coolant gas exit, for gas turbine applications at $850-900^{\circ}C$ and for process heat/hydrogen generation applications with $950^{\circ}C$ outlet temperatures. There is a clear set of standards for modem high quality fuel in terms of low levels of heavy metal contamination, manufacture-induced particle defects during fuel body and fuel element making, irradiation/accident induced particle failures and limits on fission product release from intact particles. While gas-cooled reactor design is still open-ended with blocks for the prismatic and spherical fuel elements for the pebble-bed design, there is near worldwide agreement on high quality fuel: a $500{\mu}m$ diameter $UO_2$ kernel of 10% enrichment is surrounded by a $100{\mu}m$ thick sacrificial buffer layer to be followed by a dense inner pyrocarbon layer, a high quality silicon carbide layer of $35{\mu}m$ thickness and theoretical density and another outer pyrocarbon layer. Good performance has been demonstrated both under operational and under accident conditions, i.e. to 10% FIMA and maximum $1600^{\circ}C$ afterwards. And it is the wide-ranging demonstration experience that makes this particle superior. Recommendations are made for further work: 1. Generation of data for presently manufactured materials, e.g. SiC strength and strength distribution, PyC creep and shrinkage and many more material data sets. 2. Renewed start of irradiation and accident testing of modem coated particle fuel. 3. Analysis of existing and newly created data with a view to demonstrate satisfactory performance at burnups beyond 10% FIMA and complete fission product retention even in accidents that go beyond $1600^{\circ}C$ for a short period of time. This work should proceed at both national and international level.

• The korean journal of orthodontics
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• v.25 no.3 s.50
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• pp.235-245
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• 1995

The purpose of this paper is to review two recently reported, long-term studies of several chemical methods to control gingivitis and decalcification in adolescent orthodontic patients. The first study(gingivitis study) was designed to determine whether conventional toothbrushing and twice daily use of a brush-on 0.4 per cent $SnF_2$ gel containing more than 90 per cent available $Sn^{2+}$ would be more effective for controlling plaque accumulation and gingivitis in the presence of orthodontic appliances than conventional toothbrushing alone. The second study(decalcification study) was designed to compare the effectiveness of controlling decalcification in orthodontic patients with either a II00 ppm F tooth paste used alone, this same toothpaste and a 0.05 percent NaF rinse or this toothpaste and a 0.4 percent $SnF_2$ gel. In the gingivitis study, sixty-five consecutively treated adolescents who were to receive full-mouth fixed orthodontic appliances were assigned to two groups according to age and sex criteria. In the decalcification study an additional 30 subjects(95 total) were similarly assigned to a third group. The first group(control, n=35) used only toothbrushing with a standard fluoride(1100 ppm F) toothpaste. The second group used toothbrushing with a similar dentifrice supplemented with a 0.4 percent $SnF_2$ gel($SnF_2$ gel group, n=30) used twice daily for the entire 18-month study period. The third group(in the decalcification study only) used a similar toothpaste and 0.05 percent NaF rinse(NgF rinse group, n=30). Clinical assessments of plaque accumulation using the Plaque Index, gingival inflammation using the Gingival Index, and coronal staining were completed single-blinded before appliances were placed and 1, 3, 6, 9, 12 and 18 months after appliances were placed. Decalcification was assessed single blind on all labial surfaces of all erupted teeth before appliances were placed and 3 months after appliances were removed. The results of the gingivitis study indicated that the $SnF_2$ gel gorup had significantly lower scores for the Plaque Index(p<0.01) and Gingival Index(p<0.001) at all examinations during orthodontic treatment than did the control group. In the $SnF_2$ gel group, one subject developed mild coronal staining and two subjects developed moderate staining. In the decalcification study, when pre-treatment levels of decalcification were subtracted from post-treatment values, significantly lower decalcification scores(p<0.05) were found for both whole mouth and first molars in the NaF rinse and gel groups as compared with the control gorup(toothpaste alone). Although the gel group consistently had less decalcification than the rinse group, this difference only approached statistical significance.

• Journal of Food Hygiene and Safety
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• v.34 no.1
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• pp.1-12
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• 2019

The health benefits associated with consumption of fresh produce have been clearly demonstrated and encouraged by international nutrition and health authorities. However, since fresh produce is usually minimally processed, increased consumption of fresh fruits and vegetables has also led to a simultaneous escalation of foodborne illness cases. According to the report by the World Health Organization (WHO), 1 in 10 people suffer from foodborne diseases and 420,000 die every year globally. In comparison to other processed foods, fresh produce can be easily contaminated by various routes at different points in the supply chain from farm to fork. This review is focused on the identification and characterization of possible sources of foodborne illnesses from chemical, biological, and physical hazards and the applicable methodologies to detect potential contaminants. Agro-chemicals (pesticides, fungicides and herbicides), natural toxins (mycotoxins and plant toxins), and heavy metals (mercury and cadmium) are the main sources of chemical hazards, which can be detected by several methods including chromatography and nano-techniques based on nanostructured materials such as noble metal nanoparticles (NMPs), quantum dots (QDs) and magnetic nanoparticles or nanotube. However, the diversity of chemical structures complicates the establishment of one standard method to differentiate the variety of chemical compounds. In addition, fresh fruits and vegetables contain high nutrient contents and moisture, which promote the growth of unwanted microorganisms including bacterial pathogens (Salmonella, E. coli O157: H7, Shigella, Listeria monocytogenes, and Bacillus cereus) and non-bacterial pathogens (norovirus and parasites). In order to detect specific pathogens in fresh produce, methods based on molecular biology such as PCR and immunology are commonly used. Finally, physical hazards including contamination by glass, metal, and gravel in food can cause serious injuries to customers. In order to decrease physical hazards, vision systems such as X-ray inspection have been adopted to detect physical contaminants in food, while exceptional handling skills by food production employees are required to prevent additional contamination.

• Korean Journal of Construction Engineering and Management
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• v.19 no.2
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• pp.15-24
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• 2018

Despite the recognition of the need for productivity information and its importance, the feedback of productivity information is not well-established in the construction industry. Effective use of productivity information is required to improve the reliability of construction planning. However, in many cases, on-site productivity information is hardly management effectively, but rather it relies on the experience and/or intuition of project participants. Based on the literature review and expert interviews, the authors recognized that one of the possible solutions is to develop a systematic approach in dealing with productivity information of the construction job-sites. It is required that the new system should not be burdensome to users, purpose-oriented information management, easy-to follow information structure, real-time information feedback, and productivity-related factor recognition. Based on the preliminary investigations, this study proposed a framework for a novel system that facilitate the effective management of construction productivity information. This system has utilized Sketchup software which has good user accessibility by minimizing additional data input and related workload. The proposed system has been designed to input, process, and output the pertinent information through a four-stage process: preparation, input, processing, and output. The inputted construction information is classified into Task Breakdown Structure (TBS) and Material Breakdown Structure (MBS), which are constructed by referring to the contents of the standard specification of building construction, and converted into productivity information. In addition, the converted information is also graphically visualized on the screen, allowing the users to use the productivity information from the job-site. The productivity information management system proposed in this study has been pilot-tested in terms of practical applicability and information availability in the real construction project. Very positive results have been obtained from the usability and the applicability of the system and benefits are expected from the validity test of the system. If the proposed system is used in the planning stage in the construction, the productivity information and the continuous information is accumulated, the expected effectiveness of this study would be conceivably further enhanced.

• Therapeutic Science for Rehabilitation
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• v.9 no.1
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• pp.24-44
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• 2020

Objective : To develop an occupation-based bilateral upper extremity training protocol that can be effectively applied in a medical setting Methods : The research process using the delphi technique was carried out in 3 stages. The first stage was an open questionnaire development stage, The first draft is prepared through literature review and open questions were developed through preliminary research based on the draft. The second stage was the delphi survey. Based on the responses of the experts obtained through the open Delphi survey, the adequacy of the training protocol was shown on a Likert 5 point scale. The items were edited and deleted, reconstructed by analyzing the mean and standard deviation, stability, convergence degree, consensus, and content validity ratio through the questionnaire. The third step was the completion of the protocol. After discussions between researchers, the finalized protocol contents were reorganized to complete the occupation-based bilateral upper extremity training protocol for medical setting. Results : The final protocol consisted of 9 items across 3 areas in the occupation-based intervention selection domain and 81 items across 4 areas in the bilateral upper extremity training domain, intervention period, and evaluation. Conclusions : This study suggests an evidence-based method that collects the opinions of occupational therapists in order to use occupation-based activities as interventions in a situation that currently sees occupational therapy primarily performed in hospitals. It is also meaningful that the bilateral upper extremity training can be applied effectively in clinical situations by concretely presenting.