• The Journal of Small Business Innovation
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• v.19 no.3
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• pp.43-55
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• 2016

This study examines the implications of special items (SI) for future earnings using quarterly Korean data over the period from 2011 to 2014. Due to the lack of identification of SI in Korea, I choose several items as special items if they are material and non-recurring items following prior studies. Then I regressed seasonally-differenced future earnings on positive and negative SI and found that their effects on future earnings were different. While negative SI are explained by inter-period expense transfer, positive SI are not well-described by traditional prototypes. Next, I regressed seasonally-differenced future earnings on negative SI sub-types as they are heterogeneous in nature and have differing implications for future earnings. While PPE impairments and intangibles impairments are partly explained by the inter-period expense transfer, unspecified loss of other loss items are not. Interestingly, these effects are attenuated or disappear in the Kosdaq market when the markets are divided into the Kospi and Kosdaq markets.

• Korean Journal of Psychosomatic Medicine
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• v.5 no.2
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• pp.143-150
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• 1997

This study was performed to evaluate the characteristics of smoking behavior and the effects of smoking on clinical symptoms and level of serum prolactin in schizophrenic patients. Methods : 76 male schizophrenic patients answered the questionnaire about the characteristics of smoking patterns. And patients were assessed by brief psychiatric rating scale(BPRS), positive and negative syndrome scle(PANSS), Hamilton rating scale for depression(HAM-D), assessment for involuntary movement scale(AIMS) and symptom checklist 90 R(SCL-90-R). Serum prolactin levels were measured by enzymeimmunoassay. Results: 1) The frequences of drinking coffee were significantly higher in smokers. The reasons for smoking were to relieve tension, to avoid boredom, due to habit and to do with friends. 80.1% of smokers tried quitting, but smoking was relapsed due to craving and withdrawal symptoms. 2) No significant difference was seen in mean neuropeltic doses, scores of PANSS and AIMS. But as for BPRS, scores of anxiety/depression subscale were significanly lower in smokers. Scores of HAM-D and scores of interpersonal sensitivity and phobia among SCL-90-R were significantly lower. 3) Levels of serum prolactin were significanlty lower in smokers. Conclusion : These findings suggest that in schisophrenia smoking relieves anxiety and depression subjectively But decreased prolactin levels may suggest that the possibility of increased dopamine in CNS.