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The Study of CYFRA 21-1 and Epidermal Growth Factor Receptor Levels in Cancer Tissue of Bronchogenic Carcinoma Patients (폐암환자의 암조직내 CYFRA 21-1과 Epidermal Growth Factor Receptor의 측정치에 대한 연구)

  • 김대연;김송명
    • Journal of Chest Surgery
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    • v.30 no.9
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    • pp.854-861
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    • 1997
  • CYPRA 21-1 is known to be a cytokeratin 19 fragment, and it can be detected by using two specific monoclonal antibodies (KS 19-1 and BM 19-21) and can be clinically applied as a useful circulating tumor marker The epidermal growth factor receptor (EGF-R) expression was evaluated and characterized by its tyrosine protein kinase activity and by its ligand-stimulated autophosphorylation, a property shared with other peptide growth factor receptors. Autocrine or para'urine action was initiated by a growth factor, or by a transforming growth factor o, which had an extensive homology with EGP and which also stimulated tyrosine kinase activity on the EGF-R. The CYFRA 21-1 and the EGF-R levels in 30 patients with primary lung tumors were investigated. There were 24 patients with squamous cell carcinomas and 6 patients with adenocarcinomas. Specimen 5 mm3 in size were sampled at three different locations ; the main lesion, the boundary between the lesion and the unaffected tissue, and the unaffected tissue of the patients. The results were as follows 1. The CYPRA 21-1 concentration in the cancer boundary, the most malignant region,(348.6 : 89.9 ng/ml) was the lowest value. The CYFRA 21-1 concentration in unaffected tissue,(718.4$\pm$77.8 ng/ml) was higher than that in the main lesion. which had intact cellularity. 2. The EGF-R concentration in the main lesion was higher than that in the unaffected tissue, and the EGF-R concentration in a squamous cell cacinoma was higher than that in an adenocarcinoma. also, the EGF-R concentration in the cancer b undary was highest at stage 1, ll. The EGF-R concentration was higher in the main cancer lesion that in the unaffected tissue at stage 111, IV. 3. The CYFRA 21-1 was a cytoplasmic skeleton and the EGF-R was a cell-wall component; there was no correlation. In conclusion, CYFRA 21-1 was abundant in the cytoplasm but had a higher concentration in the unaffected tissue than in the main cancer lesion. The CYFRA 21-1 concentration of the tissue did not reflect the amount of cancer activity, the EGP-R was located in the cell membrane, the level of tissue that reflects cancer activity, so the main cancer lesion had a higher concentration than the unaffected tissue. CYFRA 21-1 is not a useful tumor maker at the tissue level. Because the EGF-R concentration re(looted the cancer activity, its a useful tumor marker for lung cancer.

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Research of z-axis geometric dose efficiency in multi-detector computed tomography (MDCT 장치의 z-축 기하학적 선량효율에 관한 연구)

  • Kim, You-Hyun;Kim, Moon-Chan
    • Journal of radiological science and technology
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    • v.29 no.3
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    • pp.167-175
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    • 2006
  • With the recent prevalence of helical CT and multi-slice CT, which deliver higher radiation dose than conventional CT due to overbeaming effect in X-ray exposure and interpolation technique in image reconstruction. Although multi-detector and helical CT scanner provide a variety of opportunities for patient dose reduction, the potential risk for high radiation levels in CT examination can't be overemphasized in spite of acquiring more diagnostic information. So much more concerns is necessary about dose characteristics of CT scanner, especially dose efficient design as well as dose modulation software, because dose efficiency built into the scanner's design is probably the most important aspect of successful low dose clinical performance. This study was conducted to evaluate z-axis geometric dose efficiency in single detector CT and each level multi-detector CT, as well as to compare z-axis dose efficiency with change of technical scan parameters such as focal spot size of tube, beam collimation, detector combination, scan mode, pitch size, slice width and interval. The results obtained were as follows ; 1. SDCT was most highest and 4 MDCT was most lowest in z-axis geometric dose efficiency among SDCT, 4, 8, 16, 64 slice MDCT made by GE manufacture. 2. Small focal spot was 0.67-13.62% higher than large focal spot in z-axis geometric dose efficiency at MDCT. 3. Large beam collimation was 3.13-51.52% higher than small beam collimation in z-axis geometric dose efficiency at MDCT. 4. Z-axis geometric dose efficiency was same at 4 slice MDCT in all condition and 8 slice MDCT of large beam collimation with change of detector combination, but was changed irregularly at 8 slice MDCT of small beam collimation and 16 slice MDCT in all condition with change of detector combination. 5. There was no significant difference for z-axis geometric dose efficiency between conventional scan and helical scan, and with change of pitch factor, as well as change of slice width or interval for image reconstruction. As a conclusion, for reduction of patient radiation dose delivered from CT examination we are particularly concerned with dose efficiency of equipment and have to select proper scanning parameters which increase z-axis geometric dose efficiency within the range of preserving optimum clinical information in MDCT examination.

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A Study on the Creation Proceed of Cartoon Market through Genre-mixed Knowledge-Cartoon (장르융합형 지식만화의 만화시장 창출과정에 관한 연구)

  • Lee, Yong-Hun
    • Cartoon and Animation Studies
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    • s.27
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    • pp.51-78
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    • 2012
  • The types of cartoon market are classified with publishing cartoon(a cartoon magazine & comics) and webtoon. The revitalization of the cartoon market makes cartoonist create many cartoons. By studying many methods for the revitalization of the cartoon market, this paper argues the expanded methods of comics market which is a sort of publishing cartoon market. The expanded methods of comics market are two kinds, one is the revitalization of the comics market and the other is the creation of the comics market. This paper focuses on Genre-mixed Knowledge-Cartoon in order to extend the cartoon market. Also, After studying the Creation Proceed of cartoon market through Genre-mixed Knowledge-Cartoon, we would like to develope the New Creation Model of Cartoon Market. We selected three case(the Real Estate Agency expressed as Cartoon, Let's find an answer in sided figure blank, miraculous English grammar) for this study. With this, we analyzed the case that the matters for analysis is the essential particulars of plan-publishing-distribution's proceed. As a result, we found out the possibility of new cartoon market's creation through Genre-mixed Knowledge-Cartoon. For that reason, we was able to develop 'the New Creation Model of Cartoon Market through Genre-mixed Knowledge-Cartoon'. This paper provides the possibility about the New Creation Model of Cartoon Market through Genre-mixed Knowledge-Cartoon. With this, we will make many plans for creation of Genre-mixed Knowledge-Cartoons. Therefore, This plans will help cartoonists to create the Genre-mixed cartoons.

Automated-Database Tuning System With Knowledge-based Reasoning Engine (지식 기반 추론 엔진을 이용한 자동화된 데이터베이스 튜닝 시스템)

  • Gang, Seung-Seok;Lee, Dong-Joo;Jeong, Ok-Ran;Lee, Sang-Goo
    • Proceedings of the Korean Information Science Society Conference
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    • 2007.06a
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    • pp.17-18
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    • 2007
  • 데이터베이스 튜닝은 일반적으로 데이터베이스 어플리케이션을 "좀 더 빠르게" 실행하게 하는 일련의 활동을 뜻한다[1]. 데이터베이스 관리자가 튜닝에 필요한 주먹구구식 룰(Rule of thumb)들을 모두 파악 하고 상황에 맞추어 적용하는 것은 비싼 비용과 오랜 시간을 요구한다. 그렇게 때문에 서로 다른 어플 리케이션들이 맞물려 있는 복잡한 서비스는 필수적으로 자동화된 데이터베이스 성능 관리와 튜닝을 필 요로 한다. 본 논문에서는 이를 해결하기 위하여 지식 도매인(Knowledge Domain)을 기초로 한 자동화 된 데이터베이스 튜닝 원칙(Tuning Principle)을 제시하는 시스템을 제안한다. 각각의 데이터베이스 튜닝 이론들은 지식 도매인의 지식으로 활용되며, 성능에 영향을 미치는 요소들을 개체(Object)와 콘셉트 (Concept)로 구성하고 추론 시스템을 통해 튜닝 원칙을 추론하여 쉽고 빠르게 현재 상황에 맞는 튜닝 방법론을 적용시킬 수 있다. 자동화된 데이터베이스 튜닝에 대해 여러 분야에 걸쳐 학문적인 연구가 이루어지고 있다. 그 예로써 Microsoft의 AutoAdmin Project[2], Oracle의 SQL 튜닝 아키텍처[3], COLT[4], DBA Companion[5], SQUASH[6] 등을 들 수 있다. 이러한 최적화 기법들을 각각의 기능적인 방법론에 따라 다시 분류하면 크게 Design Tuning, Logical Structure Tuning, Sentence Tuning, SQL Tuning, Server Tuning, System/Network Tuning으로 나누어 볼 수 있다. 이 중 SQL Tuning 등은 수치적으로 결정되어 이미 존재하는 정보를 이용하기 때문에 구조화된 모델로 표현하기 쉽고 사용자의 다양한 요구에 의해 변화하는 조건들을 수용하기 쉽기 때문에 이에 중점을 두고 성능 문제를 해결하는 데 초점을 맞추었다. 데이터베이스 시스템의 일련의 처리 과정에 따라 DBMS를 구성하는 개체들과 속성, 그리고 연관 관계들이 모델링된다. 데이터베이스 시스템은 Application / Query / DBMS Level의 3개 레벨에 따라 구조화되며, 본 논문에서는 개체, 속성, 연관 관계 및 데이터베이스 튜닝에 사용되는 Rule of thumb들을 분석하여 튜닝 원칙을 포함한 지식의 형태로 변환하였다. 튜닝 원칙은 데이터베이스 시스템에서 발생하는 문제를 해결할 수 있게 하는 일종의 황금률로써 지식 도매인의 바탕이 되는 사실(Fact)과 룰(Rule) 로써 표현된다. Fact는 모델링된 시스템을 지식 도매인의 하나의 지식 개체로 표현하는 방식이고, Rule 은 Fact에 기반을 두어 튜닝 원칙을 지식의 형태로 표현한 것이다. Rule은 다시 시스템 모델링을 통해 사전에 정의되는 Rule와 튜닝 원칙을 추론하기 위해 사용되는 Rule의 두 가지 타업으로 나뉘며, 대부분의 Rule은 입력되는 값에 따라 다른 솔루션을 취하게 하는 분기의 역할을 수행한다. 사용자는 제한적으로 자동 생성된 Fact와 Rule을 통해 튜닝 원칙을 추론하여 데이터베이스 시스템에 적용할 수 있으며, 요구나 필요에 따라 GUI를 통해 상황에 맞는 Fact와 Rule을 수동으로 추가할 수도 었다. 지식 도매인에서 튜닝 원칙을 추론하기 위해 JAVA 기반의 추론 엔진인 JESS가 사용된다. JESS는 스크립트 언어를 사용하는 전문가 시스템[7]으로 선언적 룰(Declarative Rule)을 이용하여 지식을 표현 하고 추론을 수행하는 추론 엔진의 한 종류이다. JESS의 지식 표현 방식은 튜닝 원칙을 쉽게 표현하고 수용할 수 있는 구조를 가지고 있으며 작은 크기와 빠른 추론 성능을 가지기 때문에 실시간으로 처리 되는 어플리케이션 튜닝에 적합하다. 지식 기반 모률의 가장 큰 역할은 주어진 데이터베이스 시스템의 모델을 통하여 필요한 새로운 지식을 생성하고 저장하는 것이다. 이를 위하여 Fact와 Rule은 지식 표현 의 기본 단위인 트리플(Triple)의 형태로 표현된다, 트리플은 Subject, Property, Object의 3가지 요소로 구성되며, 대부분의 Fact와 Rule들은 트리플의 기본 형태 또는 트리플의 조합으로 이루어진 C Condition과 Action의 두 부분의 결합으로 구성된다. 이와 같이 데이터베이스 시스템 모델의 개체들과 속성, 그리고 연관 관계들을 표현함으로써 지식들이 추론 엔진의 Fact와 Rule로 기능할 수 있다. 본 시스템에서는 이를 구현 및 실험하기 위하여 웹 기반 서버-클라이언트 시스템을 가정하였다. 서버는 Process Controller, Parser, Rule Database, JESS Reasoning Engine으로 구성 되 어 있으며, 클라이 언트는 Rule Manager Interface와 Result Viewer로 구성되어 었다. 실험을 통해 얻어지는 튜닝 원칙 적용 전후의 실행 시간 측정 등 데이터베이스 시스템 성능 척도를 비교함으로써 시스템의 효용을 판단하였으며, 실험 결과 적용 전에 비하여 튜닝 원칙을 적용한 경우 최대 1초 미만의 전처리에 따른 부하 시간 추가와 최소 약 1.5배에서 최대 약 3배까지의 처리 시간 개선을 확인하였다. 본 논문에서 제안하는 시스템은 튜닝 원칙을 자동으로 생성하고 지식 형태로 변형시킴으로써 새로운 튜닝 원칙을 파생하여 제공하고, 성능에 영향을 미치는 요소와 함께 직접 Fact과 Rule을 추가함으로써 커스터마이정된 튜닝을 수행할 수 있게 하는 장점을 가진다. 추후 쿼리 자체의 튜닝 및 인텍스 최적화 등의 프로세스 자동화와 Rule을 효율적으로 정의하고 추가하는 방법 그리고 시스템 모델링을 효과적으로 구성하는 방법에 대한 연구를 통해 본 연구를 더욱 개선시킬 수 있을 것이다.

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Assessment of Positioning Accuracy of UAV Photogrammetry based on RTK-GPS (RTK-GPS 무인항공사진측량의 위치결정 정확도 평가)

  • Lee, Jae-One;Sung, Sang-Min
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.4
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    • pp.63-68
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    • 2018
  • The establishment of Ground Control Points (GCPs) in UAV-Photogrammetry is a working process that requires the most time and expenditure. Recently, the rapid developments of navigation sensors and communication technologies have enabled Unmanned Aerial Vehicles (UAVs) to conduct photogrammetric mapping without using GCP because of the availability of new methods such as RTK (Real Time Kinematic) and PPK (Post Processed Kinematic) technology. In this study, an experiment was conducted to evaluate the potential of RTK-UAV mapping with no GCPs compared to that of non RTK-UAV mapping. The positioning accuracy results produced by images obtained simultaneously from the two different types of UAVs were compared and analyzed. One was a RTK-UAV without GCPs and the other was a non RTK-UAV with different numbers of GCPs. The images were taken with a Canon IXUS 127 camera (focal length 4.3mm, pixel size $1.3{\mu}m$) at a flying height of approximately 160m, corresponding to a nominal GSD of approximately 4.7cm. As a result, the RMSE (planimetric/vertical) of positional accuracy according to the number of GCPs by the non-RTK method was 4.8cm/8.2cm with 5 GCPs, 5.4cm/10.3cm with 4 GCPs, and 6.2cm/12.0cm with 3 GCPs. In the case of non RTK-UAV photogrammetry with no GCP, the positioning accuracy was decreased greatly to approximately 112.9 cm and 204.6 cm in the horizontal and vertical coordinates, respectively. On the other hand, in the case of the RTK method with no ground control point, the errors in the planimetric and vertical position coordinates were reduced remarkably to 13.1cm and 15.7cm, respectively, compared to the non-RTK method. Overall, UAV photogrammetry supported by RTK-GPS technology, enabling precise positioning without a control point, is expected to be useful in the field of spatial information in the future.

A Study on the Permeability Reduction Methods of the Riverbed Ground during Urban Railway Tunnel construction (도시철도터널공사 시 하저통과구간의 지반투수저하 공법에 대한 연구)

  • Kim, Joon-Jeong;Cho, Kook-Hwan;Lee, Jun-Seok
    • Proceedings of the KSR Conference
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    • 2007.11a
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    • pp.551-557
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    • 2007
  • This paper describes a study on the permeability reduction of the riverbed ground during urban railway tunnel construction. The research is mainly concentrated on the study of the grouting or injection methods among permeability reduction methods which can be adapted in the riverbed ground. Firstly, the various grouting methods are theoretically reviewed and compared based on the previous research papers and case study results. It is also evaluated the grouting methods in view of a safe construction of the river crossing railway tunnel. Baced on the literature review and previous construction data, the design technology of grouting methods considering the long term hydro-geological behaviour in the riverbed, is suggested. Two injection methods namely, Natural Durable Stabilizer(N.D.S) and Space-Multi Injaction Grouting(S.M.I) methods, are introduced as new approach methods which can be adopted to modify the riverbed ground. In order to evaluate the ground that grouted and modified by the N.D.S and S.M.I method, the pilot test programmes including the field and laboratory permeability tests, are carried out in the river crossing tunnel construction sites. The results obtained from pilot test programme, are also reviewed. In conclusion, the grouting efficiency of the S.M.I method using the non-alcalimeter silica sol is better than that of NDS method using cement. In addition, it hopes that the research results are contributed to develop the grouting design technology.

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The optimal conditions to improve retrovirus-mediated transduction efficiency to NIH 3T3 cells (레트로바이러스(retrovirus)의 NIH 3T3 세포로의 유전자 전달효율을 증가시키기 위한 적절한 조건들)

  • Lee, Jun Ah;Lee, Kang-Min;Lee, Hyun Jae;Lee, Yun Jeong;Kim, Dong Ho;Lim, Jung Sub;Park, Kyung-Duk
    • Clinical and Experimental Pediatrics
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    • v.50 no.10
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    • pp.1011-1017
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    • 2007
  • Purpose : We tried to assess the optimal conditions to improve low transduction efficiency and their effect on target cells. Methods : Cultured NIH 3T3 cells were incubated with retroviral vectors bearing an enhanced green fluorescent protein (eGFP) gene. We varied the ratio of viral vectors to target cells (1:1-1:8) and the number of transfections (${\times}1$, ${\times}2$), and compared transduction efficiencies. Also, the effects of polybrene on transduction efficiency and viability of target cells were assessed. Transduction of the eGFP gene was evaluated by observing NIH 3T3 cells under a fluorescence microscope and efficiencies were measured by the percentage of eGFP positive cells using FACscan. Results : As the ratio of retroviral vectors to target cells increased, transduction efficiency was greatly improved, from 7% (1:1) to 38% (1:4). However, transduction efficiency did not increase any more when the ratio increased from 1:4 to 1:8. Cells transfected twice showed higher transduction efficiencies than cells transfected once, at a ratio of 1:8. The eGFP gene transduced to NIH 3T3 cells sustained its expression during repeated passages. However, after the third passage (day 9), the percentage of eGFP positive cells began to decline. The degree of this decline in eGFP expression was lower in cells transfected twice than in cells transfected once (P<0.05). The addition of polybrene did not have any toxic effect on NIH 3T3 cells and greatly increased transduction efficiency (P=0.007). In addition to vector component, transduction efficiency was very sensitive to culture confluence. Cells cultured and transfected in 24-well plate showed higher transduction efficiency, although cells cultured in 6- well plate proliferated more (P=0.024). Conclusion : Our data could be used as a basis for retrovirus-based gene therapy. Further study will follow using human cells as target cells.

Athermalization and Narcissus Analysis of Mid-IR Dual-FOV IR Optics (이중 시야 중적외선 광학계 비열화·나르시서스 분석)

  • Jeong, Do Hwan;Lee, Jun Ho;Jeong, Ho;Ok, Chang Min;Park, Hyun-Woo
    • Korean Journal of Optics and Photonics
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    • v.29 no.3
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    • pp.110-118
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    • 2018
  • We have designed a mid-infrared optical system for an airborne electro-optical targeting system. The mid-IR optical system is a dual-field-of-view (FOV) optics for an airborne electro-optical targeting system. The optics consists of a beam-reducer, a zoom lens group, a relay lens group, a cold stop conjugation optics, and an IR detector. The IR detector is an f/5.3 cooled detector with a resolution of $1280{\times}1024$ square pixels, with a pixel size of $15{\times}15{\mu}m$. The optics provides two stepwise FOVs ($1.50^{\circ}{\times}1.20^{\circ}$ and $5.40^{\circ}{\times}4.23^{\circ}$) by the insertion of two lenses into the zoom lens group. The IR optical system was designed in such a way that the working f-number (f/5.3) of the cold stop internally provided by the IR detector is maintained over the entire FOV when changing the zoom. We performed two analyses to investigate thermal effects on the image quality: athermalization analysis and Narcissus analysis. Athermalization analysis investigated the image focus shift and residual high-order wavefront aberrations as the working temperature changes from $-55^{\circ}C$ to $50^{\circ}C$. We first identified the best compensator for the thermal focus drift, using the Zernike polynomial decomposition method. With the selected compensator, the optics was shown to maintain the on-axis MTF at the Nyquist frequency of the detector over 10%, throughout the temperature range. Narcissus analysis investigated the existence of the thermal ghost images of the cold detector formed by the optics itself, which is quantified by the Narcissus Induced Temperature Difference (NITD). The reported design was shown to have an NITD of less than $1.5^{\circ}C$.

The Effects of Service Quality on Shopping Value and Repatronage Intention: The Case of Specialty Coffee Shops (서비스 품질이 쇼핑가치와 재이용의도에 미치는 영향: 커피전문점을 중심으로)

  • Cho, Hyun-Jin
    • Journal of Distribution Science
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    • v.10 no.4
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    • pp.21-28
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    • 2012
  • While recent economic stagnation has left consumers dispirited, rapid growth has been seen in the domestic coffee industry recently. With the growth in coffee consumption, a tremendous increase in the number of specialty coffee shops has been seen in the domestic coffee market. The expectation that markets specializing in coffee will continue to grow for a long time will cause existing enterprises to expand their shops and increase the rate of entry of new shops. Intense competition in the domestic coffee market will force companies to create a competitive advantage through differentiated marketing strategies. This paper focuses on how the shopping value and repatronage intention of customers using coffee shops is affected by service quality. Moreover, this paper intends to examine the service quality that is critical for the successful management of relationships and the values that are important to consumers. For these purposes, the discriminative effect of service quality on shopping value was analyzed and the effect of utilitarian and hedonic value on repatronage intention was reviewed. The results of this study are detailed below. First, interaction and outcome quality can positively affect the hedonic value, whereas environment quality is not meaningful for utilitarian value. Considering the relative effect on utilitarian value outcome, the effect of outcome quality is greater than that of interaction. This result shows that the role of outcome quality is most important for improving utilitarian value. Second, outcome and environment quality positively affect hedonic value; however, interaction quality does not meaningfully increase hedonic value. These results indicate that customers recognize hedonic value on the basis of their evaluation of the service outcomes and the background to delivery service. In particular, it was revealed that the relative effect of outcome quality on hedonic value is greater than that of environment quality. Third, both utilitarian value and hedonic value had a positive effect on repatronage intention. The relative influence of the hedonic value is that the shopping value affects the repatronage intention more than the utilitarian value. These results mean that customers recognize coffee shops as spaces for satisfying utilitarian and hedonic values, and they place more importance on the benefits of the emotional experience than functional needs. Finally, this study suggests that output quality is more important than other service factors, and the results of this paper give some implications to the coffee shop industry that customers seek utilitarian needs based on economic value and place more weight on hedonic value, such as that offered by relationship media.

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The Effect of K-IFRS Adoption on Goodwill Impariment Timeliness (K-IFRS 도입이 영업권손상차손 인식의 적시성에 미친 영향)

  • Baek, Jeong-Han;Choi, Jong-Seo
    • Management & Information Systems Review
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    • v.35 no.1
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    • pp.51-68
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    • 2016
  • In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

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