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A Study on Auditor Designation System (감사인 지정제도에 관한 연구)

  • Kim, Ye-Kyoung;Hong, Hyo Seog
    • The Journal of the Convergence on Culture Technology
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    • v.7 no.4
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    • pp.479-490
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    • 2021
  • As a part of Korean accounting reforms through the improvement of the accounting and audit related systems, the amendment bill of 'Act on External Audit of Stock Compamies's was passed in the Natinal Assembly plenary session in 2017, the amended act has been enforced except some regulations since the business year on November 1, 2018, and all the amended matters will be applied from the business year of 2024. The reasons for auditor designation in 2019 are 'pre-IPO' 331 companies, 220 periodic designation companies, 197 companies that had operating loss for three consecutive years, 112 companies with issues for administration, 108 companies with excessive debt ratio and 66 companies with no auditors. Regarding the reasons for the increase of auditor designation, 475 companies were increased in accordance with the new designation standard by the amended bill of Act on External Audit of Stock Companies, 114 companies were increased due to the abolition of the considered designation system of companies to be listed, and 90 companies were increased based on the increase of listed companies incorporated to issues for administration. In 2020, 462 companies had periodical designation (434 listed, 28 non-listed), adding 242 companies (110%) over a year. In terms of direct designation, 'pre-IPO' accounted for the most (362 companies), followed by '3 consecutive years of operating loss' (245 companies), then by companies with administration issues (133 companies), and CEO & largest sharholder replacement. Regarding the designation of auditors according to accounting firms in 2020, A group that includes(top 4) accounting firms(Samil, Samjeong, Hanyeong, Anjin) had 526 companies(34.6%), which ia an incease of 72 companies from the previous year(454 companies, 37.1%), but the weight decreased by 2.5%.

Carbon Stocks in Tree Biomass and Soils of Quercus acutissima, Q. mongolica, Q. serrata, and Q. variabilis stands (상수리나무, 신갈나무, 졸참나무, 굴참나무 임분의 임목 바이오매스와 토양 탄소 저장량)

  • Lee, Sang Tae;Chung, Sang Hoon;Kim, Choonsig
    • Journal of Korean Society of Forest Science
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    • v.111 no.3
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    • pp.365-373
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    • 2022
  • We compared carbon stocks in tree biomass and soils of Quercus acutissima, Q. mongolica, Q. serrata, and Q. variabilis stands. A total of 531 plots (Q. acutissima: 110 plots, Q. mongolica: 177 plots, Q. serrata: 96 plots, Q. variabilis: 148 plots) were examined between 2016 and 2021 to determine the tree biomass and soil carbon stocks throughout the country. The carbon stocks of tree biomass were significantly higher in Q. mongolica (mean stand age, 57 years, 144.9 Mg C ha-1) than in Q. variabilis (mean stand age, 43 years, 123.7 Mg C ha-1), Q. serrata (mean stand age, 43 years, 120.1 Mg C ha-1), and Q. acutissima (mean stand age, 36 years, 113.2 Mg C ha-1) stands. The soil carbon concentration was significantly higher in Q. mongolica (A: 43.1 mg C g-1) than in Q. serrata (31.0 mg C g-1), Q. variabilis (25.31 mg C g-1), and Q. acutissima (24.4 mg C g-1) stands. The soil carbon stocks were significantly higher in Q. mongolica (116.8 Mg C ha-1) than in Q. acutissima (49.3 Mg C ha-1) stands. Total carbon stocks of tree biomass and soil were highest in Q. mongolica (262 Mg C ha-1), followed by Q. serrata (218 Mg C ha-1), Q. variabilis (211 Mg C ha-1), and Q. acutissima (163 Mg C ha-1) stands. Multiple linear regressions were performed to estimate the total carbon stocks of the four Quercus spp., and results showed that total carbon stocks increased with increasing elevation, mean diameter at breast height, and basal areas. Basal area and elevation of Quercus spp. stands were important explanatory variables based on multiple linear regressions for estimating carbon stocks.

Spatio-Temporal Variation Characteristics of Primary Productivity and Environmental Factors of Shellfish Mariculture in Jaran Bay, Korea (자란만 패류양식어장의 기초생산력 및 환경인자 변동 특성)

  • Lee, Dae In;Choi, Yong-Hyeon;Hong, SokJin;Kim, Hyung Chul;Lee, Won-Chan
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.28 no.5
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    • pp.721-734
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    • 2022
  • This study analyzed the spatio-temporal variation characteristics of major environmental factors such as primary productivity (PP), chlorophyll a, nutrients, sinking particle matters, and organic contamination and biochemical composition of surface sediment on a monthly basis for approximately 2 years around shellfish mariculture in Jaran Bay, Korea. In addition, PP in Jaran Bay was compared with that in other coastal areas and related policy plans were proposed. The average PP of the study area was high in summer and autumn with 6.43~115.43 mgC m-2 hr-1 range. This was lower than that in Gamak Bay and Masan Bay, whereas higher than that in Garorim Bay and the West Sea. The PP in coastal waters, where many aquaculture farms were distributed, significantly fluctuated. The different size compositions of phytoplanktons constituting chlorophyll a slightly varied by month, and little restriction existed on the productivity of phytoplanktons owing to the depletion of nutrients. Typically, the Redfield ratio was less than 16, indicating that nitrogen was the limiting factor for the growth of phytoplanktons. The biochemical composition of particulate organic matters in the water column showed the highest carbohydrates, but lipids and protein contents were high in surface sediments. The concentration of TOC and AVS of the surface sediments was high at inside of bay, and sometimes, exceeded the environmental criteria of fishing grounds. The organic C:N ratio of sediments ranged from 8.1 to 10.4 on average. PP had the highest correlation with chlorophyll a, nitrogen and protein of particle organic materials. Recently, chlorophyll a, DIN, and DIP of water column trends tended to decrease, however, the contamination of sediments increased. Considering the annual PP of 125.9 gC m-2 yr-1 and mariculture area (oyster) of 4.97 km2, the annual carbon production from phytoplanktons was estimated to be about 625 tons, and the annual total wet weight of shellfish (oyster) was estimated to be about 6,250 tons.

Immunostimulatory and Anti-Obesity Activity of Lonicera insularis Nakai Extracts in Mouse Macrophages RAW264.7 Cells and Mouse Adipocytes 3T3-L1 Cells (섬괴불나무(Lonicera insularis Nakai) 추출물의 면역자극 및 항비만 활성)

  • Yu, Ju Hyeong;Yeo, Joo Ho;Choi, Min Yeong;Lee, Jae Won;Geum, Na Gyeong;An, Mi-Yun;Jeong, Jin Boo
    • Korean Journal of Plant Resources
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    • v.35 no.4
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    • pp.417-427
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    • 2022
  • In this study, we investigated in vitro immuno-stimulatory and anti-obesity activity of fruit (LIF), leaves (LIL) and stems (LIS) from Lonicera insularis Nakai in mouse macrophages RAW264.7 cells and mouse pre-adipocytes 3T3-L1 cells. LIF, LIL and LIS increased the production of immunostimulatory factors such as nitric oxide (NO), inducible nitric oxide synthase (iNOS), interleukin-1β (IL-1β), cyclooxygenase-2 (COX-2), tumor necrosis factor-α (TNF-α) and activated phagocytosis in RAW264.7 cells. Inhibition of toll-like receptor 2/4 (TLR2/4) partly blocked LIF, LIL and LIS mediated production of immunostimulatory factors. In addition, inhibition of mitogen-activated protein kinases (MAPK) signaling attenuated the production of immunostimulatory factors induced by LIF, LIL and LIS. Based on these results of this study, LIF, LIL and LIS is thought to activate macrophages the production of immunostimulatory factors and phagocytosis through toll-like receptor 2/4 (TLR2/4) and MAPKs signaling pathway. In anti-obesity study, LIF reduced the lipid accumulation in 3T3-L1 cells. LIF increased the protein phosphorylation expressions such as AMP-activated protein kinase (AMPK), hormone sensitive lipase (HSL), adipose triglyceride lipase (ATGL) related to the lipolysis of the adipocytes. In addition, LIF increased the expression of proteins involved in energy metabolism and brown adipose tissues differentiation such as peroxisome proliferator-activated receptor gamma coativator 1α (PGC-1α) and PR domain-containing16 (PRDM16). These results suggest that LIF is involved in lipid accumulation inhibition through expressing the proteins such as lipolysis and differentiation of white adipocytes to brown adipocytes.

Anti-stress and Sleep-enhancing Effects of Ptecticus tenebrifer Water Extract Through the Regulation of Corticosterone and Melatonin Levels (코르티코스테론 및 멜라토닌 수치 조절을 통한 동애등에 물 추출물의 항스트레스 및 수면 개선 효과)

  • Oh, Dool-Ri;Ko, Haeju;Hong, Seong Hyun;Kim, Yujin;Oh, Kyo-Nyeo;Kim, Yonguk;Bae, Donghyuck
    • Journal of Life Science
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    • v.32 no.8
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    • pp.601-610
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    • 2022
  • P. tenebrifer (PT) belongs to the Diptera order and Stratiomyidae family. Recently, insect industry have been focused as food, animal feed and environmental advantages. γ-aminobutyric acid (GABA) and melatonin have been associated with regulating sleep and depression. GABA is the primary inhibitory neurotransmitter and is synthesized via biotransformation of monosodium glutamate (MSG) to GABA by lactic acid bacteria. In this study, we first used a GABA-enhanced PT extract, wherein GABA was enhanced by feeding MSG to PT. The underlying mechanisms preventing stress and insomnia were investigated in a corticosterone (CORT)-induced endoplasmic reticulum (ER) stress and chronic restraint stress (CRS)-exposed mouse model, as well as in pentobarbital (45 mg/kg)-induced sleep behaviors in mice. In the present study, the GABA peak was detected in high-performance liquid chromatography-evaporative light scattering detector (HPLC-ELSD) analysis and showed in Ptecticus tenebrifer water extract (PTW) but not in non-PTW extract. The results showed that PTW and Ptecticus tenebrifer with 70% ethanol extract (PTE) exerted neuroprotective effects by protecting against CORT-induced downregulation of phosphorylated extracellular signal-regulated kinase 1/2 (ERK1/2) and cAMP-response element binding protein (CREB) expression. In addition, PTW (300 mg/kg) significantly reduced CORT levels in CRS-exposed mice. Furthermore, PTW (100 and 300 mg/kg) significantly reduced sleep latency and increased total sleep duration in pentobarbital (45 mg/kg)-induced sleeping behaviors, which was related to serum melatonin levels. In conclusion, our results suggest that PTW exerts anti-stress and sleep-enhancing effects by regulating serum CORT and melatonin levels.

Changes in Sink capacity and Source Activity of Rice Cultivars in Response to Shift of Heading date (벼 품종들의 출수기에 따른 동화산물 생산능력 및 수용기관 크기 변화)

  • Lee, Sok-Young;Kwon, Yong-Woong
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.40 no.2
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    • pp.260-267
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    • 1995
  • In temperate zone planting rice at different date subjects the Crop to different climatic condition. The present study aimed at comparison of the change in source-sink relationship of the Japonica(J) and that of IndicaxJaponica(I$\times$J) type rice cultivars caused by shift of heading date. Two J- and two I$\times$J-type cultivars were made to head on August 16, August 26, and September 5. Sink capacity was changed by shift of heading date in different mode between the types of cultivars. In both types major determinant of sink capacity was number of effective tillers, and the number of spikelets per panicle was the minor. In J-type earlier planting/heading was beneficial to increased panicle numbers and this was due mainly to a larger diurnal difference in temperature. I$\times$J-type cultivars favored a higher daily mean temperature to increase the sink capacity. The ability of source at heading, in terms of leaf area per panicle, chlorophyll content per spiklet, photosynthetic ability of leaves per unit area at 25$\^{\circ}C$, carbohydrate and N contents of leaves, was not so different among different heading dates in both types. However, the source activity was governed principally by temperature during grain filling. The J-type cultivars headed on Sept. 5 and I$\times$J-type cultivars headed later than August 16 could not have had sufficient source activity in grain filling due to lower temperature.

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Breeding for Improvement of Fatty Acid Composition in Rapeseed XXI. Oil Quality of Fatty Acid Improved Varieties in Cheju Area and Future Production Strategy (유채 지방산조성 개량육종에 관한 연구 제21보 지방산조성 개량품종 보급지역에서의 유질과 금후대책)

  • Lee, Jung-Il;Jung, Dong-Hee;Ryu, Su-Noh
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.39 no.2
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    • pp.165-170
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    • 1994
  • High quality rapeseed cultivars including Nojeokchae, Yeongsanyuchae Halla-yuchae and Tamrayuchae have been released and recommended as a zero erucic acid variety to Cheju farmers for 13 years, where is a major rapeseed production area in korea. However, rapeseeds produced in Cheju island in 1992 and 1993 contained 47.7% and 37.0% of erucic acid respectively resulting in poor quality oil being not adequate for edible oil. It was considered that the zero erucic acid varieties did not have an opportunity to be cultivated in Cheju island by farmers living in the Island. Thus, the new rapeseed varieties without erucic acid should be bred and recommended to the farmers of southern area of Korea as a multiple cropping crop just after rice harvest, and for large scale mechanized and labour-serving rapeseed culture. The change of rapeseed breeding goal would be desirable for fatty acid composition improvement of rapeseed to develop varieties adaptable to southern part of Korea, and to produce rapeseed oil directly used as an edible oil safely.

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Effects of Long Term Fertilizations on Growth, Yield and Grain Development of Rice (비료의 장기연용이 벼의 생육ㆍ수량 및 미립발달에 미치는 영향)

  • Han, Hee-Suk;Lee, Moon-Hee;Shim, Jai-Sung
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.36 no.1
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    • pp.41-51
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    • 1991
  • This study was conducted to determine the effect of 20 years long term fertilizations on the physical and chemical properties of paddy soil and the growth, yield, yield components and grain development of rice. Non-fertilized, PK, NK, NP, NPK, NPK + compost, NPK+straw and NPK+lime have been applied since 1968 after surface paddy soil was removed. NPK+compost and NPK+straw applications increased the content of organic matter, available P and CEC, and lime increased soil acidity and SiO$_2$ content. While chemical contents in non-fertilized treatment were low as compared with other treatments. Soil porosity was higher in NPK+straw (51.4%) and NPK+lime(53.1%) than in NPK application (49.8%). Soil hardness was highest in the NPK application and was lowest in the NPK + lime. Continuous application of straw with NPK markedly increased the content of aggregate with over 1mm(19.6%) as compared with NPK application (7.1%). Plant height, tiller number, root number, leaf area index and total dry weight were higher in the applications of compost, straw and lime with NPK than in any other treatments. Brown rice yield in non-fertilized, PK and NP applications was decreased 45, 55, 15 and 5% of that in NPK application, respectively, while application of compost, straw and lime with NPK increased the yield by 11, 14 and 4%, respectively, during 20 years. The number of differentiated rachis branchs in the application of compost, straw and lime was 17 to 21 and that in the other application was 13 to 15, whereas the degenerated rachis branchs was low in the application of compost, straw and lime with NPK. The applications having higher level of perfect rice grain such as non-fertilized, NPK+compost, NPK+straw and NPK+lime had high grain weight and had low level of white core rice, white belly rice. The white core and belly rice was highest in the NP application and notched belly rice kernel was markedly increased in NK and NP applications. The period of grain filling was 30 DAH at NP and NPK applications, 35 DAH at NK and NPK+lime, 40DAH at NPK+compost and NPK+ straw, and 45DAH at non-fertilized, respectively.

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Newly Synthesized Phosphodiesterase 4 (PDE4) Inhibitor, DWP205505, Inhibits TNF-$\alpha$ Secretion and mRNA Expression

  • Lee, Suk-Kyeong;Lee, Sun-A;Byun, Hye-Sin;Cho, Mi-La;Kim, Wan-Uk;Park, Sung-Hwan;Cho, Chul-Soo;Joo, Young-Shil;Lee, Shin-Seok;Yoo, Eun-Sook;Son, Ho-Jung;Kim, Ho-Youn
    • Journal of Microbiology and Biotechnology
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    • v.9 no.1
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    • pp.106-112
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    • 1999
  • The therapeutic potential of phosphodiesterase 4(PDE4) inhibitors in inflammatory diseases including some autoimmune diseases has been explored recently with some hopeful results. These PDE4 inhibitors are thought to show their anti-inflammatory effect by down-regulating tumor necrosis factor-a (TNF-$\alpha$) production in lymphocytes and macrophages. A high concentration of TNF-$\alpha$has been found in rheumatoid arthritis (RA) synovium and reducing TNF-$\alpha$using biological agents was proven to be an effective RA treatment. To test the possibility of using PDE4 inhibitors for RA treatment, the effects of a newly synthesized PDE4 inhibitor, DWP205505, on TNF-$\alpha$ and IL-10 production was tested in cells isolated from normal peripheral blood and rheumatoid arthritis synovial fluid. Cytokine production was assayed at the protein level by sandwich enzyme-linked immunosorbent assay (ELISA) and at the mRNA expression level by semi-quantitative RT-PCR. Another PDE4 inhibitor, RP73401, was used for comparison. DWP205505 and RP73401 had no harmful effect on cell viability up to 10 $\mu$M concentration during the 24 h culture period. DWP205505 as well as RP73401 significantly reduced TNF-$\alpha$ secretion from lipopolysaccharide (LPS)-stimulated peripheral blood mononuclear cells (pBMC) and synovial fluid mononuclear cells (SFMC). The effect of DWP205505 or RP73401 treatment on the mRNA expression of TNF-$\alpha$ was also studied in LPS-stimulated PBMC and SFMC. TNF-$\alpha$ mRNA expression was increased by LPS stimulation and both of the PDE4 inhibitors suppressed TNF-$\alpha$ mRNA expression. For interleukin-l0 (IL-l0), a little different results were obtained from PBMC and SFMC; IL-l0 secretion was unaffected by LPS stimulation and only minimally affected by both of the PDE4 inhibitors in PBMC. In unstimulated SFMC, DWP205505 and RP73401 slightly enhanced IL-10 secretion, while they reduced IL-l0 secretion from LPS-stimulated SFMC where IL-l0 secretion was a lot higher than unstimulated SFMC. These results suggest that the newly synthesized PDE4 inhibitor DWP205505 may have anti-rheumatoid arthritis activity.

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Adaption of Phenological Eventsin Seoul Metropolitan and Suburbsto Climate Change (기후변화에 따른 수도권 생물계절 반응 변화에 관한 연구)

  • Hyomin Park;Minkyung Kim;Sangdon Lee
    • Journal of Environmental Impact Assessment
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    • v.32 no.1
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    • pp.49-59
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    • 2023
  • The rapid advance of technology has accelerated global warming. As 50.4 percent of South Korea's population is concentrated in the Seoul Metropolitan Area, which has become a considerable emitter of greenhouse gases, the city's average temperature is expected to increase more rapidly than in other areas in the country. A rise in the average temperature would affect everyday life and urban ecology; thus, appropriate measures to cope with the forthcoming disaster are in need. This study analyzed the changes in plant phenological phases from the past to the present based on temperatures (average temperature of Feb, Mar, April) observed in seven different weather stations nearthe Seoul Metropolitan Area (Ganghwa, Seoul, Suwon, Yangpyeong, Icheon, Incheon, and Paju) and the first flowering dates of Plum tree (Prunus mume), Korean forsythia (Forsythia koreana), Korean rosebay (Rhododendron mucronulatum), Cherry tree (Prunus serrulate), Peach tree (Prunus persica), and Pear tree (Pyrus serotina). Then, RCP (Representative Concentration Pathways) 2.6 and 8.5 scenarios were used to predict the future temperature in the Seoul Metropolitan Area and how it will affect plant phenological phases. Furthermore, the study examined the differences in the flowering dates depending on various strategies to mitigate greenhouse gases. The result showed that the rate of plant phenological change had been accelerated since the 1900s.If emission levels remain unchanged, plants will flower from 18 to 29 earlier than they do now in the Seoul Metropolitan Area, which would be faster than in other areas in the country. This is because the FFD (First Flowering Date), is highly related to temperature changes. The Seoul Metropolitan Area, which has been urbanized more rapidly than any other areas, is predicted to become a temperature warming, forcing the FFDs of the area to occur faster than in the rest of the country. Changes in phenology can lead to ecosystem disruption by causing mismatches in species interacting with each otherin an ecosystem. Therefore, it is necessary to establish strategies against temperature warming and FFD change due to urbanization.