• Journal of Convergence for Information Technology
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• v.11 no.9
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• pp.75-83
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• 2021

This research is to analyze how an introduction of full-time quality control("QC") personnel system in audit firms influences on audit quality and verify how important it is to establish the quality control system for auditing quality. We measure audit quality as the level of discretionary accruals and compare the differences between audit firms with QC and without QC. In addition, we analyze the difference in audit qualities between before and after activating the full-time QC personnel system by comparing audit quality of before 2015 with that of after 2016. The results of this study are summarized as follows. First, the audit quality is higher when audit firms have QC personnel. Second, the audit quality is improved after the introduction of the full-time QC personnel system.

• Journal of Mushroom
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• v.5 no.1
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• pp.7-12
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• 2007

All intra-specific hybrids among ASI $2172{\times}2104$, $2172{\times}2307$, $2186{\times}2172$ and $2186{\times}2307$ in P. salmoneostramineus produced pink fruiting bodies as like wild parental types. However, three hybrids of them between ASI 2186 and 2104 were white fruiting bodies. A new commercial strain "Noeul" of Pink Oyster mushroom was developed by intra-specific hyphal anastomosis. It was improved with hybridization between monokaryotic strain derived from ASI 2172 and ASI 2104. The optimum temperature of mycelial growth and fruiting body development were $25{\sim}30^{\circ}C$ and $19{\sim}24^{\circ}C$, respectively. The pileus was bright reddish pink. Commercial strain "Noeul" was as prolific as the more commonly cultivated Pleurotus ostreatus in the conversion of substrate mass to mushrooms using bottle cultivation. Mushroom cultivator can save money for mushroom growing on summer in Korea. Mushrooms should be picked when moderately young, and handled carefully so as to not bruise the brilliantly colored gills. This pink color makes marketing an interesting challenge depending upon the market niche.