• Korean small business review
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• v.42 no.4
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• pp.123-146
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• 2020

This study, targeting KOSDAQ-listed companies, examined the relationship between variability of accruals and corporate characteristics. First, the analysis results show that executives of companies with high debt ratios are more likely to violate debt contracts, so there is a strong temptation to use discretionary accrual items. Second, for companies with large volatility in operating cash flows, Executives of these companies are strongly inclined to utilize accruals for the purpose of abuse of discretion. Third, the larger the company, the more sensitive it is to political costs, so it is less tempted to use the accruals item than a smaller company. Fourth, the corporate age is thought to be the maturity of the company, Executives of such companies have little room to use accruals to abuse their discretion. Fifth, in the case of profit dummy variables, the companies reporting losses have more temporary accrual items than those reporting profits, so this increases the uncertainty in their accounting information than the latter. Sixth, for those companies that are indicated as inappropriate as a result of audit, the more likely their executives are to use the accrual items, and the lower the quality of their accounting profits is. Lastly, Companies audited by 4 Big domestic accounting firms have less discretionary accrual fluctuations than companies audited by non-big 4 accounting firms. Thus, it was found that the accrual amount allows the discretion of corporate executives differently according to the characteristics of the company.

• Korean Journal of Environmental Agriculture
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• v.27 no.2
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• pp.156-162
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• 2008

Salmonellosis is a major bacterial zoonosis that causes a variety of disease syndromes, self-limited enteritis to fatal infection in animals and food-borne infection and typhoid fever in humans. Recently, the emergence of multidrug resistant strains of Salmonella spp. causes more serious problems in environment and public health. The present study was investigated the antibacterial effect of Houttuynia cordata ethanol extract(HCEE) for murine salmonellosis. In the cytotoxic effect of HCEE on RAW 264.7 cells, there was no detectable effect with any concentrations between 25 and 100 ${\mu}g/ml$ after 8 h incubation. The bacteriocidal effect of HCEE was not showed on a Salmonella enterica serovar Typhimurium(S. typhimurium). HCEE makes morphological change of the RAW 264.7 cells, and there was significant decreased bacterial uptake and intracellular replication within Salmonella infected cells. And further nitric oxide(NO) production of Salmonella infected RAW 264.7 cells with HCEE was decreased comparing to RAW 264.7 cells without HCEE until 8 h post infection. Oral administration of HCEE showed a therapeutic effect for S. typhimurium infected BALB/c mice. The mortality of HCEE treated mouse was 80% until 12 days, while that of HCEE untreated mouse was 100 % until 8 days after lethal dose of S. typhimurium infection. These data suggested that HCEE has a potency treatment for intracellular replicative pathogen including salmonellosis, brucellosis, tuberculosis, listeriosis etc., and the application of HCEE makes new strategies for safety medicine development without antibiotic resistance bacterial appearance and residue problem in food and solves the public health problem from antibiotic mis- and over use.

• Analytical Science and Technology
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• v.33 no.3
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• pp.151-158
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• 2020

Alcohol, which can easily be obtained in the same way as ordinary beverages, is harmful enough to cause death due to excessive drinking and chronic alcohol intake, so it is important to maintain a proper amount of drinking and healthy drinking habits. In addition, the incidence of behavioral disturbances and impaired judgments that can be caused by chronic alcohol drinking of more than adequate amounts of alcohol is also significant. Accordingly it is very useful for forensic science to check whether the person involved is drunken or is alcoholism state in various accidents. Currently, in Korea, alcohol consumption is determined by detecting the level of alcohol or alcohol metabolism 'ethyl glucuronide (EtG)' in blood or urine samples. However, analysis of alcohol or EtG in blood or urine can only provide information about the current state of alcohol consumption because of a narrow window of detection time. Therefore, it is important to analyze the EtG as a long-term direct alcohol metabolite bio-marker in human hair and to investigate relationship between alcohol consumption and EtG concentration for the evaluation of chronic ethanol consumption. In this study, we established an analytical method for the detection of EtG in Korean hair efficiently and validated selectivity, linearity, limits of detection (LOD), limits of quantification (LOQ), matrix effect, recovery, process efficiency, accuracy and precision using liquid chromatography tandem mass spectrometry (LC-MS/MS). In addition, the assay performance was evaluated in Korean social drinker's hair and the postmortem hair of a chronic alcoholism. The results of this study can be useful in monitoring the alcohol abuse of Korean in clinical cases and legal procedures related to custody and provide a useful tool to evaluate postmortem diagnosis of alcoholic ketoacidosis in forensics.

• Korean Journal of Psychosomatic Medicine
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• v.12 no.1
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• pp.76-85
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• 2004

Objectives: The purpose of the present study was to investigate the emotional state and personality characteristics of patient with panic disorder. Methods: Twenty patients with panic disorder, 21 patients with somatoform disorder, and 20 normal healthy controls were studied. Korean version of Beck Depression Inventory(BDI), State and Trait Anxiety Inventory(STAI) and Korean standardized edition of Cattell's 16 Personality Factors Questionnaire(16-PF) were used for assessment. Statistically, One-way ANOVA with Scheffe test were used by SPSS/PC for windows. Results: 1) Total score of BDI was higher in the panic group than the somatoform group and normal control group(p<0.001). 2) Total score of state anxiety and trait anxiety in the panic group was higher than the somatoform group and normal control group(p<0.001). 3) In 16 PF, there were no definitely abnormal range of scores. But in first-stratum source traits of 16PF, the panic group was higher than the somatoform group and normal healthy group in O-factor (p<0.01) and Q4-factor(p<0.001). In second-stratum source traits of 16PF, the panic group was higher than the somatoform group in ANX-factor(p<0.05), but lower than normal control group in TOUfactor(p<0.05). 4) There were no differences in the panic subgroup according to sex and cutoff points of BDI score 16 and STAI-T score 54. 5) According to cutoff point of STAI-S score 52, the panic subgroup above 52 was higher than the panic subgroup under 52 in G-factor(p<0.001), Q3-factor(p<0.05) and SUP-factor(p<0.001), but lower in L-factor(p<0.05). Conclusion: These results suggest that emotional state of patients with panic disorder are depressive and anxious as compared with patients with somatoform disorder and normal controls. Patients with panic disorder did not show any abnormal personality characteristics but were more guilt-prone, anxious, emotionally sensitive. We propose that the understanding of panic patients' emotional state and personality characteristics will helpful to treat and manage in patient with panic disorder.

• Journal of Life Science
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• v.25 no.12
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• pp.1408-1414
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• 2015

In this study, to retain a stable bacterial inoculant, Bacillus strains showing antifungal activity were screened. The improved production, antifungal mechanism, and stability of the antifungal metabolite by a selected strain, AF4, a potent antagonist against phytopathogenic Botrytis cinerea, were also investigated. The AF4 strain was isolated from rhizospheric soil of hot pepper and identified as Bacillus subtilis by phenotypic characters and 16S rRNA gene analysis. Strain AF4 did not produce antifungal activity in the absence of a nitrogen source and produced antifungal activity at a broad range of temperatures (25-40℃) and pH (7-10). Optimal carbon and nitrogen sources for the production of antifungal activity were glycerol and casein, respectively. Under improved conditions, the maximum antifungal activity was 140±3 AU/ml, which was higher than in the basal medium. Photomicrographs of strain AF4-treated B. cinerea showed morphological abnormalities of fungal mycelia, demonstrating the role of the antifungal metabolite. The B. subtilis AF4 culture exhibited broad antifungal activity against several phytopathogenic fungi. The antifungal activity was heat-, pH-, solvent-, and protease-stable, indicating its nonproteinous nature. These results suggest that B. subtilis AF4 is a potential candidate for the control of phytopathogenic fungi-derived plant diseases.

• Proceedings of the Korean Aquaculture Society Conference
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• 2003.10a
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• pp.80-81
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• 2003

양식 생물의 질병 제어는 예방과 치료를 통해 이루어진다. 그러나 항생제의 오ㆍ남용으로 인하여 약제 내성균의 증가와 치료 효과가 감소하고, 나아가 식품안전성 문제로 양식생물의 소비를 위축시켜왔다. 따라서 질병이 발생한 후에 시행하는 화학약품 치료법은 이미 한계에 달하였다. 이에 따라 사전에 질병을 차단하는 예방법인 vaccine이나 질병에 대한 저항능력을 키우는 비특이적 면역 증강물질에 대한 관심이 꾸준히 높아지고 있다. 해조류에는 다량의 lectin이 포함되어 있는데, Lectin은 당에 결합하는 단백질의 총체적인 이름으로, defence molecule로 작용하여 어류가 섭취할 경우 외래 항원으로 인식하여 지속적으로 면역 기능을 활성화시키는 것으로 알려져 있다. 따라서 본 연구는 돌돔사료에 kelf meal을 첨가하여 공급한 후 이들의 성장과 비특이적 면역기구에 미치는 효과를 조사하였다. 실험사료는 상업용 kelf meal을 0%, 2%, 5% 첨가하고, 2반복으로 500L FRP 탱크에서 8주간 사육하였다. 실험어류는 40g 내외의 돌돔을 대상으로 하였고, 사료공급 4주 및 8주에 각 실험구의 돌돔을 대상으로 비특이적 면역기구에 미치는 효과를 조사하였다. 체액성 면역 조사로는 혈청 및 점액 lysozyme 활성과 Escherichia coli에 대한 혈청 내 보체의 살균 능력을 조사하였고, 세포성 면역 조사는 전신 식세포의 NBT 환원 실험과 말초혈액의 식세포 식균능을 측정하였다. 식균능 시험은 Escherichia coli FKC (formalin killed cell)에 대한 식균율 및 식균지수로 나타내었다. 나아가 돌돔 말초혈액의 혈구조성에 미치는 영향을 조사하기 위하여 적혈구 5,000 세포당 임파구, 전구, 호중구의 수를 계수하였다. 8주간의 사육결과 사료계수는 각각 1.20, 1.25, 1.42로 대조구와 2% 첨가구는 큰 차이가 없었으나, 5% 첨가구는 나빠지는 경향을 보였다. 사료섭취량은 kelf meal의 첨가량이 늘어나면서 감소하는 경향이었다. 비특이적인 면역 기구에 대한 자극 효과는 체액성 면역의 지표로 측정한 lysozyme의 활성도는 혈청과 점액 모두에서 대조구보다 실험구에서 활성이 높았고, 혈청 lysozyme 활성은 5% 첨가구에서 가장 높았다. 혈청 내 보체의 살균능은 실험구간 차이가 없었다. 세포성 면역의 지표로 측정한 전신 식세포의 $O_2$ 생성능(NBT 환원능)은 5% 첨가구에서 가장 높았다. 말초 혈액의 식균능은 식균율과 식균지수 모두 실험구에서 높았고, 특히 5% 첨가구에서 가장 높았다. 말초 혈액 혈구조성의 변화는 임파구와 전구의 경우 실험구에서 높았으나 호중구에서는 차이가 없었다. 이상의 결과, 양식 돌돔에 kelf meal을 2% 첨가하는 것이 사료계수에 큰 영향을 미치지 않고, 돌돔의 체액성 및 세포성 면역을 적절히 자극하는 것으로 나타나, 돌돔의 기능성 사료 첨가물로서 이용 효과가 있을 것으로 기대된다.

• Analytical Science and Technology
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• v.26 no.4
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• pp.228-234
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• 2013

Methamphetamine is an amine-containing illegal drug and is distributed unlawfully in South Korea. Finding a rapid, convenient and semi-quantitative determination method for methamphetamine is a very important issue in the area of forensic drug testing. As an effort to develop new screening method, the reactions between three organic compounds which are structurally similar to methamphetamine and N-(9-fluorenylmethoxycarbonyloxy) succinimide (FMOC-NHS) were performed on silica gel ($SiO_2$) TLC plates. Three reference compounds were synthesized and used for the identification, comparison and study of the limit of detection (LOD) of the products obtained from a direct reaction on a TLC plate. As a result, FMOC-NHS as a derivatization reagent generated compounds containing highly UV-active functional groups on the TLC plate after reacting with primary- and secondary amines. In the experiment 2D the LOD of amines was in the range of 0.045 and 0.01 mg/mL ($2{\mu}L/spot$), and in 1D the LOD was in the range of 0.002 and 0.007 mg/mL ($2{\mu}L/spot$). The LODs of the compounds tested were dependent on the concentration of the derivatizing reagent.

• Korean Journal of Environmental Agriculture
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• v.28 no.3
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• pp.310-325
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• 2009

Veterinary drugs have been used to prevent livestock diseases for many years. In spite of having advantages, sometimes indiscriminate application, overdose and abuse may cause risk for human. Therefore, management and risk assessment of veterinary drugs become essential to ensure food safety. So the National Veterinary Research & Quarantine Service (NVRQS) impose on registration for use of veterinary drugs also Korea Food and Drug Administration (KFDA) fixed the maximum residue limits (MRLs) for veterinary drugs in food. Basically, KFDA set MRLs based on the veterinary drugs residual data. Moreover, KFDA estimates the theoretical maximum daily intake (TMDI) with food consumption data and population mean body weight. Recently, 116 veterinary drug MRLs including banned veterinary drugs have been established and other 32 veterinary drugs MRLs will be established within 2009. In 2010, MRLs among antibiotics and synthetic antibacterial agents in livestock fishery products (including milk and eggs) and honey (including royal jelly and propolis) which have not been set in Korea Food Code and Codex Alimentarius Commission (CAC) will be regulated as uniform limit (0.03 mg/kg). In future, veterinary drugs will be controlled strictly to strengthen public health by improving analytical method.

• Research in Plant Disease
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• v.23 no.2
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• pp.114-149
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• 2017

World-wide crop loss caused by insect pest and nematode reaches critical level. In Korea, similar crop loss has been gradually augmented in the field and greenhouse due to continuous crop rotation. The current methods on controlling herbivorous insects and plant parasitic nematodes are mostly depended on agro-chemicals that have resulted additional side-effect including occurrence of resistant insects and nematodes, environmental contamination, and accumulation in human body. To overcome the pitfalls, microbe-based control method have been introduced and applied for several decades. Here, we revised biological control using by the bacteria, fungi, and virus in order to kill insect and nematode and to attenuate its virulence mechanism. The introduced microbes mainly secreted out the hydrolysing enzymes and toxic compounds to target host membrane or cell wall directly. Indirectly, the microbe-triggered plant innate immunity against insects and nematodes was also reported. In conclusion, we provide a new frontier of microbe-based environmentally friendly procedure and effective methods to manage insects and nematodes.

• Science of Emotion and Sensibility
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• v.22 no.4
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• pp.75-84
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• 2019

Addicts pay more attention to addiction-related cues, such as substance or behavior. And increased attention to these cues is associated with craving. Methamphetamine is the most abused drug among domestic drug offenders, with continually increasing rates of recidivism. Of the total number of reported drug offenders in the last three years, 21.1 percent have been women. Even so, research on female drug offenders is inadequate, rendering policies and fundamental data for the development of psychotherapy programs insufficient. The present study intended to investigate whether female methamphetamine addicts displayed an attention bias towards drug cues. A dot probe task was conducted on 22 female methamphetamine addicts (addiction group) and 22 non-addicts (control group). The task allowed the correct response rates and correct reaction times of the participants to be calculated according to the positioning of the drug and neutral cues. The analysis results revealed that the control group displayed no difference in correct reaction rates and correct reaction times between the drug or neutral cues. While, the addiction group showed lower correct response rate and slower response time for drug cues in comparison to neutral cues. The results of this study are significant in that it identified the attention bias characteristics toward drug cues of female methamphetamine addicts who were disconnected from drugs.