한국채택 국제회계기준과 회계정보의 가치관련성

최수미 한국회계정보학회 2014 회계정보연구 Vol.32 No.2

This study analyze the value relevance of consolidated F/S data and separate F/S data, after 2011. Study results are as follows. Firstly, according to K-IFRS adoption, consolidated F/S became the main F/S, when the separate F/S is still reported, consolidated net income and equity book value is more value relevant than separate F/S data. But, Kosdaq companies there is no difference between consolidated and separate F/S. Especially, when consolidated net income is less than separated net income, there is no difference in value relevance. Also, when the number of subsidiaries is numerous, and the location is overseas the value relevance of consolidated F/S is more than separate F/S. Whereas consolidated F/S is the main F/S, the separate F/S is still important information. When the companies have many subsidiaries, or the locations of subsidiaries are overseas, the consolidated F/S is more value relevant than separate F/S. The results show that K-IFRS is smoothly adopted. 한국채택 국제회계기준이 전면 도입된 2011년이후 연결재무제표가 주재무제표가 되었다. 따라서, 별도재무제표 회계정보와 연결재무제표 회계정보를 이용하여 가치관련성에 대해 실증분석하였다. 실증분석 결과, 국제회계기준도입으로 연결재무제표가 주재무제표로 되었지만, 여전히 별도재무제표가 공시되고 있는 상황에서 코스피시장에 속한 표본기업을 대상으로 검증한 결과는 순자산, 순이익이 가치관련성이 높게 나타났으며, 별도재무제표 정보를 이용한 경우보다 연결재무제표정보를 이용한 경우 가치관련성이 큰 것으로 검증되었다. 하지만, 코스닥에 속한 기업의 경우 별도재무제표 정보와 연결재무제표 정보의 가치관련성에 차이가 없으며, 특히 연결재무제표 순이익이 별도재무제표 순이익보다 적을 경우 가치관련성의 차이가 나타나지 않았다. 또한, 자회사 개수가 많고 해외자회사를 보유하고 있는 기업의 경우 연결재무제표 정보의 가치관련성이 높게 나타났다는 점을 알 수 있다. 따라서, 연결재무제표가 주재무제표라고 해도 여전히 별도재무제표 공시의 필요성이 있으나, 자회사가 많거나 해외에 소재하고 있는 경우, 코스피시장에 속한 경우는 연결재무제표 정보가 가치관련성이 높은 것으로 나타나 국제회계기준도입이 순조롭게 이루어졌음을 시사해 주고 있다.

A Novel Approach for Estimating the Relation between K/S Value and Dye Uptake in Reactive Dyeing of Cotton Fabrics

Becerir Behcet The Korean Fiber Society 2005 Fibers and polymers Vol.6 No.3

This paper focuses on the application of a novel mathematical limit approach derived for K/S values in reactive dyeing of cotton fabrics. The relation obtained from Kubelka-Munk equation is used because the Kubelka-Munk equation is the basic relationship among fabric reflectance, fabric dye content and dyestuff characteristics. The limit approach derived in a former paper is applied to the laboratory dyeings and the dyeing behavior of some reactive dyes on cotton knitted fabric has been obtained. The results of the laboratory experiments are discussed using the new mathematical approach. When the actual K/S values obtained from the dyeings and the calculated K/S values derived by the limit approach are considered independently, it is observed that the limit relation is val id for low dye concentration applications. When the K/S values are calculated taking the K/S value of the initial dyeing concentration $(0.1\;\%\;owf)$ as the starting concentration by applying the result of the derived limit approach, the calculated K/S values fit with the ones obtained in actual dyeings. It is concluded that the novel approach presented in the paper can be used in calculating the K/S values when the initial dyeings at low dye concentrations are carefully carried out.

옻나무 추출 염액을 이용한 양모혼방직물의 염색성과 항균효과

김태연 ( Tae Yeon Kim ),장정대 ( Jeong Dae Jang ) 한국의류산업학회 2008 한국의류산업학회지 Vol.10 No.1

The purpose of this study is to define optimal conditions for wool blend fabric dyeing using Rhus verniciflua extract. K/S value, surface color change, the fastness to light, fastness to dry-cleaning, metal mordanting effects and antimicrobial activities were investigated. The results were summarized as follows; As the storage time of Rhus veniciflua stokes dyeing solution was long% WS was improved. K/S value showed the highest one when dyeing temperature and time were at 100℃ and 60 minutes respectively. As r the changes of pH values of the dyeing solution, fabric was dyed well with the pH value of acid or neutral. K/S value recorded the highest at pH6 and the lowest at pHl0. Fastness to light showed the unmordanted fabric is 2.84, and Fe is 1.69 on color difference. Antibacterial activities of Rhus verniciflua dyeing solution recorded high figures in both dyed fabric with unmordanted and dyed fabric with mordanting.

갓 추출물의 견직물에 대한 염색성

이영숙 ( Lee Yeong Sug ),장정대 ( Jang Jeong Dae ) 한국의류산업학회 2003 한국의류산업학회지 Vol.5 No.4

Dyeing properties of silk fabric with leaf Mustard was investigated the relation with pH variation, mordants, mordant method. K/S value shows the following sequence: pH 3>pH 5>pH 7>pH 9. K/S value shows high in post mordant conditions. Silk fabric shows the green, blue tone according to mordants(A1, Cu, Fe mordants). The tannic acid treatment silk fabric shows higher than the nontannic acid treatment silk fabric in K/S value. Lighting fastness of tannic acid treatment silk fabric shows better than that of nontannic acid treatment in Cu, Fe mordants. Water fastness of tannic acid treatment silk fabric was wholly improved. Tannic acid treatment improved dyeing properties of silk fabric with leaf Mustard.

Missing Data Analysis in Drug-Naïve Alzheimer’s Disease with Behavioral and Psychological Symptoms

곽용태,양영순,박상규 연세대학교의과대학 2013 Yonsei medical journal Vol.54 No.4

Purpose: To clarify the effects of missing values due to behavioral and psychological symptoms in dementia (BPSD) in Alzheimer’s disease (AD) patients on the neuropsychological tests, this study describes the pattern of missing values due to BPSD, and its influence on tests. Materials and Methods: Drug-naïve probable AD patients (n=127) with BPSD and without BPSD (n=32) were assessed with Seoul Neuropsychological Screening Battery including measures of memory, intelligence,and executive functioning. Moreover, patients were rated on Korean Neuropsychiatry Inventory (K-NPI). Results: The more severe the K-NPI score, the less neuropsychological tests were assessable, leading to many missing values. Patients with BPSD were more severely demented than those without BPSD. K-NPI scores were significantly correlated with the number of missing values. The effect of BPSD was largest for tests measuring frontal functions. The replacement of the missing values due to BPSD by the lowest observed score also showed the largest effect on tests of frontal function. Conclusion: The global cognitive and behavior scales are related with missing values. Among K-NPI sub-domains, delusion,depressing, apathy, and aberrant motor behavior are significantly correlated for missing values. Data imputation of missing values due to BPSD provides a more differentiated picture of cognitive deficits in AD with BPSD.

천연염료자원 탐색 및 염색특성(Ⅱ)

조현진(Hyun-Jin Jo),이상극(Sang-Kueg Lee),강하영(Ha-Young Kang),최돈하(Don-Ha Choi),최인규(In-Gyu Choi) 한국산림바이오에너지학회 2006 산림바이오에너지 Vol.25 No.2

거북꼬리의 적정염색 조건을 구명하기 위하여 열수 및 알칼리추출물을 사용하여 염색조건에 따른 염착량(K/S) 및 Munsell의 색상(Hue), 명도(Value), 채도(Chroma)의 변화에 대하여 조사하였다. 면, 한지, 실크에 대한 열수 및 알칼리추출물 처리 염색물의 최대흡수파장(λmax)은 400 ㎚였다. 염색조건에 따른 염착량은 온도와 시간 조건에서 실크 염색물이 높은 수치를 나타내었고, 80 ℃와 40분을 전후로 큰 변화를 보이지 않았다. 농도조건에서는 농도가 높을수록 급격히 증가하는 경향을 나타내었다. Munsell의 색상은 온도와 시간조건에서 알칼리추출물 처리 염색물은 YR (Yellow Red) 계열의 색상을, 열수추출물 처리 염색물은 R (Red) 계열의 색상을 나타내었으며 온도는 80 ℃, 시간은 40분을 전후로 큰 변화가 없었다. 명도 및 채도는 뚜렷한 변화를 보이지 않았고 염색조건에는 큰 영향을 미치지 않는 것으로 사료된다. 따라서 거북꼬리추출물로 염색할 경우 최적 염색조건은 온도 80 ℃, 시간 40분, 농도 100% (추출원액)로 조절하는 것이 바람직할 것으로 생각된다. K/S values, Hue, Value, and Chroma changes of the hot-water and alkali extract of Boehmeria tricuspis have investigated to obtain an optimum dyeing conditions. Maximum optical absorption of the cotton, Hanji, and silk dyed with the extract were observed at 400 ㎚. The K/S value of the dyed silk was higher than those of other materials in the treatments with the temperature and time condition and there was not much changes in the treatments near 80 ℃ and 40 minutes. Also, the K/S value of the dyed silk was drastically increased as the concentration of the dye was increased. In the treatments with temperature and time condition, Hue of the materials dyed with alkali extracts resulted in YR color, whereas materials dyed with hot-water extracts provided R color. In the time and temperature condition of treatment, there were no significant changes in the samples treated near 80 ℃ and 40 minutes. The Value and Chroma of the dyed materials were not significantly changed. As a result, it is suggested that the optimum temperature, time, and concentration of dye would be 80 ℃, 40 minutes, and 100%, respectively, when cotton, Hanji, and silk are dyed with Boehmeria tricuspis extract.

Comparison of Some Process Components of Polyester Microfibre Dyeing by Using Mathematical and Experimental Methods

Becerir Behcet,Iskender Abdulhalik The Korean Fiber Society 2004 Fibers and polymers Vol.5 No.4

In this paper, a comparison between a mathematical and an experimental method for the evaluation. of some process components of polyester microfibre dyeing is presented. In the experimental part, a dyeing procedure was chosen, K/S values of the dyed samples were measured and the coefficients of the mathematical formula presented in the mathematical part were obtained. K/S values of different dyeing procedures were also measured. In the mathematical part, predicted K/S values were calculated by a novel formula. The results of the two methods were then compared. According to the results obtained, the mathematical formula presented in this study can be used for calculating the predicted K/S values at lower dye concentrations.

발효쪽 추출물의 생리적 기능과 염색특성 (제2보)

최석철,한신영 한국의류학회 2000 한국의류학회지 Vol.24 No.8

The purpose of this study was to investigate the antimicrobial activity, antimutagenic and anticancer effects and dyeing properties of the fermented indigo extract. The methanol extract of fermented indigo showed a strong inhibition effect on Trich. mentagrophytes and antimutagenic activities against aflatoxin B_1(AFB_1) in the Ames test using Salmonella typhimurium TA 100. We also found in vitro anticancer effects of the methanol extract of fermented indigo and it was evaluated by using Clone M-3 mouse melanoma cells and A431 human epidermoid carcinoma cells and exerted little cytotoxity against 3T3-L1 embryo fibroblast cell. In the relationship between the K/S values of cotton and silk fabrics dyed with fermented indigo and dyeing repeating times, the K/S values became higher as the repeating times were increased The K/S values were high when the fabrics were dyed at low temperture. The K/S values of cotton fabrics were higher than those of silk fabrics. Changes of surface color of silk fabrics were higher than those of cotton fabrics after water fastness test, laundering, irradiation and treatment of acidic and alkaline perspiration.

감초추출물에 의한 면직물의 염색성과 기능성(I) - 머서화, 탄닌산처리에 의한 면직물의 농색화 -

이영숙,장정대 한국의류산업학회 2010 한국의류산업학회지 Vol.12 No.4

The purpose of this research was to raise K/S value by mercerization and tannic acid treatment in cotton fabrics. K/S value was 2.84-3.56 in mercerized none-mordant fabrics and it is 5.12-5.36 in tannic acid treatment. As the result,it showed higher in processed cotton fabrics than in unprocessed ones. Processed cotton fabrics had high K/S value in pH 3, pre-mordant. Antibacterial activity showed 99.9% in tannic acid and Cu mordanted fabrics. Deodorization and UVcut effect were showed a higher effect in dyed fabrics than in undyed ones.

구아바 잎 추출액을 이용한 직물의 천연염색(1) -구아바 잎 추출액의 특성과 견직물에 대한 염색성-

한미란 ( Mi Ran Han ),이정숙 ( Jeong Sook Lee ) 한국의류산업학회 2011 한국의류산업학회지 Vol.13 No.5

The natural dyeing of silk fabrics with guava leaf extract was investigated. Mixed components of flavonoid and tannin seem to be the components of guava leaf extract. The temperature and time for dyeing of silk fabrics with guava leaf extract were 40˚C and 90˚C for eighty minutes, respectively. The dyeing equilibrium was shown at the fourth time of repeated dyeing. The highest K/S value was recorded at pH 3. Fe-mordanted fabrics showed the highest K/S value. High K/S values were shown in the post-mordanting of dyed fabrics at 40˚C and the pre-mordanting of dyed fabrics at 90˚C. After repeated dyeing and mordanting, various color change occurred with mordant treatment. Surface colors were changed to YR color in alkaline water extract and to Y color in acidic water and ethanol extract, respectively. The washing fastness was level 3-4 for Sn-mordanted fabrics and level 4 for Fe-mordanted fabrics, and the dry cleaning fastness also showed very excellent result with level 4-5. The rubbing fastness was satisfactory with level 3-4. The light fastness was above level 4 only when Fe-mordanting was conducted, and the rest of dyed fabrics was not fast enough. In the anti-bacterial activity, the powder of guva leaf extract showed 99.9% of high antibacterial activity and Staphylococcus aureus showed 99.6% in dyed fabric. All dyed fabrics showed higher deodorization and UV protection rate than control fabric.