• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.173-188
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• 2023

This paper analyzed the Earnings management of firms selected as preliminary Unicorn. If a manager is selected as a preliminary unicorn firm, he can receive financial support of up to 20 billion won, creating a factor in managing the manager's earnings. The motive for management's earnings management is related to the capital market. Accounting information is used by investors and financial analysts, and corporate profits affect corporate value. Therefore, if the accounting earning is adjusted upward, the corporate value will be raised and investment conditions will be favorable. In this paper, earnings quality was measured by the modified Jones model of Dechow et al.(1995) by the ROA control model of Kothari et al.(2005) among the discretionary accruals estimated using an alternative accrual prediction model. Competing similar companies in the same market as the selected companies were formed, and the discretionary accruals were mutually compared to verify the research hypotheses, and only the selected companies were analyzed for the audit year and after the audit year. As a result of the analysis, it was found that the companies selected as preliminary unicorns had higher earnings management compared to the corresponding companies in question, which had a negative impact on the quality of accounting profits. It was found that the companies selected as preliminary unicorns continued to receive incentives for management's earnings management even after being selected. These results indicate that the companies selected as prospective unicorns are recognized for their value in the market through external growth rather than internal growth, and thus, incentives for management's earnings management to attract investment from external investors under favorable conditions are continuing. In the future preliminary unicorn selection evaluation, it was possible to present what needs to be reviewed on the quality of accounting earning. The implication of this paper is that the factors of management's earnings management eventually hinder investors and creditors from judging the reliability of accounting information. It was suggested that a policy alternative for the K-Unicorn Project, which enhances reliability were presented by reflecting the evaluation of earnings quality through discretionary accruals.

• Korean Journal of Ecology and Environment
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• v.40 no.1
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• pp.14-30
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• 2007

The purpose of this study was to evaluate trophic conditions of various Korean reservoirs using Trophic State Index (TSI) and predict the reservoir conditions by empirical models. The water quality dataset (2000, 2001) used here were obtained from the Ministry of Environment, Korea. The water quality, based on multi-parameters of dissolved oxygen (DO), biological oxygen demand (BOD), chemical oxygen demand (COD), total phosphorus (TP), total nitrogen (TN), suspended solid (SS), Secchi depth (SD), chlorophyll-${\alpha}$ (CHL), and conductivity largely varied depending on the sampling watersheds and seasons. In general, trophic conditions declined along the longitudinal axis of headwater-to-the dam and the largest seasonal variations occurred during the summer monsoon of July-August. Major inputs of TP occurred during the monsoon (r=0.656, p=0.002) and this pattern was similar to solid dynamics of SS (r=0.678, p<0.001). Trophic parameters including CHL, TP, SD, and TN were employed to evaluate how the water systems varies with season. Trophic State Index (TSI, Carlson, 1977), based on TSI (CHL), TSI (TP), and TSI (SD), ranged from mesotrophic to eutrophic. However, the trophic state, based on TSI (TN), indicated eutrophic-hypereutrophic conditions in the entire reservoirs, regardless of the seasons, indicating a N-rich system. Overall, nutrient data showed that phosphorus was a primary factor regulating the trophic state. The relationships between CHL (eutrophication index) vs. trophic parameters (TN, TP, and SD) were analysed to develop empirical models which can predict the trophic status. Regression analyses of log-transformed seasonal CHL against TP showed that the value of $R^2$ was 0.31 (p=0.017) in the premonsoon but was 0.69 (p<0.001) during the postmonsoon, indicating a greater algal response to the phosphorus during the postmonsoon. In contrast, SD had reverse relation with TP, CHL during all season. TN had weak relations with CHL during all seasons. Overall, data suggest that TP seems to be a good predictor for algal biomass, estimated by CHL, as shown in the empirical models.

• Pediatric Gastroenterology, Hepatology & Nutrition
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• v.11 no.1
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• pp.36-41
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• 2008

Purpose: The aim of this study was to determine the clinical significance of food-specific IgE antibody tests in detecting triggering antigens in food protein-induced proctocolitis (FPIPC). Methods: Between February 2006 and May 2007, data from 16 consecutive FPIPC patients that underwent MAST and Uni-CAP tests on initial visits, were reviewed. The endoscopic criterion used for establishing a diagnosis of FPIPC was an increase in the number of eosinophils in the lamina propria (${\geq}60$ per 10 high power fields). Offending foods were suspected clinically based on elimination and challenge testing to mother or patient diets with the following five highly allergenic foods: dairy products, eggs, nuts and soybean, fish and shellfish, and wheat and buckwheat. We compared the results of initial MAST or Uni-CAP tests with clinically suspected offending foods. Results: For the 16 FPIPC patients, MAST tests showed positive results in 2 patients (12.5%), and Uni-CAP tests showed positive results in 3 patients (18.8%). Through clinical elimination and challenge, the 33 offending foods were identified: 7 fish and shellfish (21.2%), 6 eggs (18.2%), 6 wheat and buckwheat (18.2%), 4 dairy products (12.1%), 3 soybean (9.1%), 3 pork (9.1%), 2 nuts (6.1%), 1 beef (3.0%), and 1 mushroom (3.0%). Clinically suspected offending foods and MAST and Uni-CAP test results were found to be correlated in 1 patient (6.7%) each. Conclusion: Food specific IgE antibody tests are inappropriate for predicting offending foods in FPIPC. Clinical food elimination and challenge testing provide useful means of detecting offending foods.

• Journal of Food Hygiene and Safety
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• v.14 no.4
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• pp.319-326
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• 1999

Recently, it is continuously rising to concern about the health risk being induced by microorganisms in food such as Escherichia coli O157:H7 and Listeria monocytogenes. Various organizations and regulatory agencies including U.S.FPA, U.S.DA and FAO/WHO are preparing the methodology building to apply microbial quantitative risk assessment to risk-based food safety program. Microbial risks are primarily the result of single exposure and its health impacts are immediate and serious. Therefore, the methodology of risk assessment differs from that of chemical risk assessment. Microbial quantitative risk assessment consists of tow steps; hazard identification, exposure assessment, dose-response assessment and risk characterization. Hazard identification is accomplished by observing and defining the types of adverse health effects in humans associated with exposure to foodborne agents. Epidemiological evidence which links the various disease with the particular exposure route is an important component of this identification. Exposure assessment includes the quantification of microbial exposure regarding the dynamics of microbial growth in food processing, transport, packaging and specific time-temperature conditions at various points from animal production to consumption. Dose-response assessment is the process characterizing dose-response correlation between microbial exposure and disease incidence. Unlike chemical carcinogens, the dose-response assessment for microbial pathogens has not focused on animal models for extrapolation to humans. Risk characterization links the exposure assessment and dose-response assessment and involve uncertainty analysis. The methodology of microbial dose-response assessment is classified as nonthreshold and thresh-old approach. The nonthreshold model have assumption that one organism is capable of producing an infection if it arrives at an appropriate site and organism have independence. Recently, the Exponential, Beta-poission, Gompertz, and Gamma-weibull models are using as nonthreshold model. The Log-normal and Log-logistic models are using as threshold model. The threshold has the assumption that a toxicant is produce by interaction of organisms. In this study, it was reviewed detailed process including risk value using model parameter and microbial exposure dose. Also this study suggested model application methodology in field of exposure assessment using assumed food microbial data(NaCl, water activity, temperature, pH, etc.) and the commercially used Food MicroModel. We recognized that human volunteer data to the healthy man are preferred rather than epidemiological data fur obtaining exact dose-response data. But, the foreign agencies are studying the characterization of correlation between human and animal. For the comparison of differences to the population sensitivity: it must be executed domestic study such as the establishment of dose-response data to the Korean volunteer by each microbial and microbial exposure assessment in food.

• The Korean Journal of Nuclear Medicine
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• v.34 no.3
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• pp.234-242
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• 2000

Purpose: Tc-99m MIBI scintimammography has been validated as an useful non-invasive diagnostic tool for the primary breast cancer. But most studies have included small population of patients. We have experienced a large study population and investigated the diagnostic usefulness of Tc-99m MIBI scintimammography in detection of primary breast cancer and axillary lymph node metastasis. Materials and Methods: This study included 305 patients who underwent scintimammogtaphy for palpable breast masses or abnormal radiologic findings. Tc-99m MIBI scintimammography was performed 10 minutes after intravenous injection of 925 MBq of Tc-99m MIBI. If the early image revealed abnormal finding, 3 hour delayed image was also acquired. We calculated early and delayed lesion to non-lesion ratios (L/N). The pathologic diagnosis was obtained from surgical operation or FNAB and compared with the results of Tc-99m MIBI scintimammography. Results: Malignant breast diseases were 155 and benign ones were 150. Tc-99m MIBI scintimammography revealed 132 true positive, 23 false negative, 10 false positive, and 140 true negative cases. The sensitivity, specificity, positive predictive value and negative predictive value for the primary breast cancer detection were 85.2%, 93.4%, 92.9%, and 85.9%, respectively. The sensitivity, specificity, positive predictive and negative predictive values of Tc-99m MIBI scintimammography in detecting metastatic axillary lymph node involvement were 22%, 90.4%, 61.9% and 62.3%, respectively. Early L/N of malignant breast disease was significantly higher than that of benign one ($2.44{\pm}0.97\;vs\;1.94{\pm}0.78$, p=0.01). Delayed L/N had no significant difference between malignant and benign breast diseases ($1.94{\pm}0.52\;vs\;1.91{\pm}0.73$, p=0.43). Conclusion: Our study revealed that Tc-99m MIBI scintimammography was an useful diagnostic tool for the diagnosis of breast cancer. And early L/N ratio might provide complementary role in the detection of breast cancer. But the Tc-99m MIBI scintimammography had limited value in the detection of small breast cancer (less than 1 cm) and axillary lymph node metastasis.

• Korean Journal of Ecology and Environment
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• v.33 no.4 s.92
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• pp.366-373
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• 2000

Toxin production and low digestibility of cyanobacteria are known to cause low exploitability of cyanobacteria by zooplankton. In this study, we compared relative tolerance and compatibility of zooplankton taxa in eight eutrophic lakes, exposed to frequent cyanobacterial blooms, uring the summer season of 1999. Microcystis, Anabaena, Oscillatoria and Phormidium were common cyanobacteria in all lakes. with relatively lower $NO_3-N$ concentration (<0.2 mgN/l) and TN/TP ratio (<20), compared with other lakes where colonial cyanobacteria dominated. Rotifers were dominant zooplankton in most lakes, and among them, Keratella, Polyarthra and Hexathra were common. The laboratory feeding experiment showed that relative copepods that greatly decreased (90%) after 4 day when cyanobacteria were used as the food source of zooplankton, while rotifers gradually increased with the change of dominant taxa from Keratella through Pompholyx to Monostyla. These results suggest that rotifers may be capable of coexisting with cyanobacteria by exploiting them for the food source.

• Korean Journal of Poultry Science
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• v.41 no.2
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• pp.99-104
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• 2014

The objective of this study is to analyze the production of extra-large egg and assess the impacts of exogenous factors in feeding the layer chicken. The main results of this study are as follows; First, feeding rations on the basics of statistics, internal maximum and minimum temperature and, the age at first egg affect the production of extra-large egg. Second, implicating the standardized coefficients from the conclusion of regression model estimating suggest that the amount of feed has the greatest impact on production followed by the age at first egg. Third, by using the elasticity of output and the volatility in the production, the result suggest that among the independent variable factors in the external volatility, the biggest one goes to feed ration, and the age at first egg follows. In order to control the production volatility in the extra-large egg production of the farms, it is necessary to manage an efficient feeding based on feed ration, age at first egg and, the maximum and minimum temperature inside the farm. Taken together, the results demonstrates that it should be concentrated by controlling the exogenous factors affecting extra large egg production and the management system construct, to increase extra-large egg production and the income of farmers at the same time.

• Korean Journal of Ecology and Environment
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• v.33 no.2 s.90
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• pp.109-118
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• 2000

The dynamics of inorganic nutrients and phytoplankton population were examined at eight stations of Shihwa Reservoir, which situated near the cities newly constructed and the industrial complex of West-sea in Korea, from January to December 1999. Among environmental factors, average concentration of $NH_4$, SRP and SRSi were $522.7\;{\mu}g\;N/l$, $9.8\;{\mu}g\;N/l$ and $0.26\;{\mu}g\;Si/l$, respectively. Water quality was extremely deteriorated by a great amount of pollutants load into inner reservoir after the event of rainfall. Nutrients concentration was suddenly decreased toward the lower part. While $NO_3$ concentration did not much varied among stations, but it was relatively high in winter season. Chlorophyll-a concentration was high at the upper part of the reservoir, with average of $37.2\;{\mu}/l$, and closely related to the fluctuation of $NH_4$, SRP and SRSi concentrations. The phytoplankton development in the water column was dominated by diatom (autumn), prasinoid (winter) and dinoflagellate (summer). Dominant phytoplankton were composed to Skeletonema costatum of diatom, Prorocentrum minimum of dinoflagellate, Chroomonas spp. of cryptomonad, Eutreptiella gymnastica of euglenoid and Pyramimonas spp. of prasinoid. The large bloom of phytoplankton at the upper zone of the Shihwa Reservoir after inflow of a seawater were consistently observed. In consequence, water quality management of the inlet stream was assessed to be very important and urgent.

• Nuclear Medicine and Molecular Imaging
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• v.43 no.4
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• pp.294-300
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• 2009

Purpose: The purpose of this study was to evaluate if short-term serum thyroglobulin (Tg) elevation after radioiodine administration can predict successful radioiodine remnant ablation (RRA) and whether comparable RRA effectiveness is exhibited between a group administered with recombinant human thyrotropin (rhTSH) and a group experiencing thyroid hormone withdrawal (THW), in preparation for RRA. Materials and Methods: A retrospective chart review was performed on 39 patients in the rhTSH group and 46 patients in the THW group. They were treated for differentiated thyroid carcinoma by total or near total thyroidectomy, and referred for RRA between 2003 and 2006 (the rhTSH group) and between January and June of 2006 (the THW group). They were assessed for serum Tg levels just before I-131 administration (TgD0), reassessed 9 days later (TgD9), and again 6-12 months later. Results: RRA was successful in 64 (37 from the THW group and 27 from the rhTSH group) of the total 85 patients. The success rates of RRA had no statistically significant differences between the two groups. In both groups, TgD9/TgD0 values were significantly higher in the RRA success group (the rhTSH group; P = 0.03, the THW group; P = 0.04). By combining cutoff values of TgD0 and TgD9/TgD0, the successful RRA value was determined to be 96.7% (29/30) with TgD0$\leq$5.28 ng/mL and TgD9/TgD0>4.37 in both groups (the rhTSH group; 100% (16/16), the THW group; 92.9% (13/14)). Using logistic multivariate analysis, only TgD0 was independently associated with successful RRA. Conclusion: We may predict successful ablation by evaluating short-term serum Tg elevation after I-131 administration for RRA, in both rhTSH and THW patients.

• Journal of the Korean Society of Marine Environment & Safety
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• v.24 no.2
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• pp.203-214
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• 2018

Ballast water treated by sodium dichloroisocyanurate (NaDCC) injection method in ballast water management system (BWMS) contains reactive bromine, chlorine species and disinfection by-products (DBPs). In this study, we conducted whole effluent toxicity (WET) testing and ecological risk assessment (ERA) to investigate its ecotoxicological effects on the marine environment. WET testing was carried out for eight marine and fresh water organisms, i.e. diatom, Skeletonema costatum, Navicula pelliculosa, green algae, Dunaliella tertiolecta, Pseudokirchneriella subcapitata, rotifer, Brachionus plicatilis, Brachionus calyciflorus and fish, Cyprinodon variegatus, Pimephales promelas. The WET test revealed that diatom and green algae were the only organisms that showed apparent toxicity to the effluent; it showed no observed effect concentration (NOEC), lowest observable effect concentration (LOEC) and effect concentration of 50 % (EC50) values of 25.0 %, 50.0 % and over 100.0 %, respectively, in seawater conditions. In contrast, rotifer and fish showed no toxicities to the effluent in the all salinity conditions. Meanwhile, chemical analysis revealed that the BWMS effluent contained total of 25 DBPs such as bromate, isocyanuric acid, formaldehyde, chloropicrin, trihalomethanes (THMs), halogenated acetonitriles (HANs) and halogenated acetic acids (HAAs). Based on ERA, the 25 DBPs were not considered to have persistency, bioaccumulation and toxicity (PBT) properties. The ratio of predicted environmental concentration (PEC) to predicted no effect concentration (PNEC) of the all DBPs did not exceed 1.0 for general harbour environments, but isocyanuric acid, tribromomethane, chloropicrin and monochloroacetic acid exceed 1.0 for near ship environments. However, when NOEC (25.0%) of the WET test results where actual effluent was applied, it was concluded that the NaDCC injection method did not have unacceptable ecological risks to the general harbor including near ship environments.