• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Korean Journal of Social Welfare
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• v.50
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• pp.33-59
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• 2002

This study aims to provide policy suggestions by examining the perception and attitude of Koreans toward the welfare rights. The study was done through a telephone survey conducted by an opinion research institute on 2,050 respondents in 16 cities and provinces. The results are as follows. First, a majority of Koreans responded that the primary responsibility for welfare rests with the government and perceived their welfare receipt rights in a positive way. Respondents also showed an assertive attitude toward exercising their rights by stating that they intend to file a demurrer or participate in civic activities. Second, in terms of duty performance, most respondents showed different positions concerning tax hike and insurance rate increase, although they showed a stronger opposition to an increase in insurance fee. In addition, 90% of the respondents were in favor of building welfare institutions in the residential area and an overwhelming proportion of the respondents indicated that they would take an active part in welfare development by regularly paying taxes and volunteering. Third, the respondents gave a very negative rating to Koreas welfare system and its overall level. That is, people thought that the level of Koreas welfare system is on a par with that in developing or underdeveloped countries, and that the welfare system benefits no one or only the rich. People generally felt that there was not one proper welfare institution. In conclusion, the study found that Koreans have keen awareness of their welfare rights and proactive attitude toward welfare development, whereas negative viewpoint toward tax and insurance fee increases. This may stem from peoples distrust of government welfare policies and the existing welfare system. This study suggests that welfare policy is an important factor in determining peoples political attitude. Therefore, government authorities must recognize people not as passive receivers of welfare benefit but as active policy partners, and establish policies that reflect peoples high welfare rights perception and willingness to take part in welfare development.

• Tuberculosis and Respiratory Diseases
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• v.49 no.6
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• pp.715-723
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• 2000

Background : Obstructive sleep apnea syndrome (OSAS) affects systemic blood pressure and cardiac function. The development of cardiovascular dysfunction including the changes of systemic blood pressure and cardiac rhythm, suggests that recurrent hypoxia and arousals from sleep may increase a sympathetic nervous system activity. Continuous positive airway pressure (CPAP) therapy has been found to be an effective treatment of OSAS. However, only a few studies have investigated the cardiovascular and sympathetic effects of CPAP therapy. We evaluated influences of nasal CPAP therapy on the cardiovascular system and the sympathetic activity in patients with OSAS. Methods : Thirteen patients with OSAS underwent CPAP therapy and were monitored using polysomnography, blood pressure, heart rate, presence of arrhythmia and the concentration of plasma catecholamines, before and with CPAP therapy. Results: The apnea-hypopnea index (AHI) was significant1y decreased (p<0.01) and the lowest arterial oxygen saturation level was elevated significantly after applying CPAP (p<0.01). Systolic blood pressure tended to decrease after CPAP but without statistical significance. Heart rates during sleep were not significantly different after CPAP. However, the frequency and number of types of arrhythmia decreased and sinus bradytachyarrhythmia disappeared after CPAP. Although there was no significant difference in the level of plasma epinephrine concentration, plasma norepinephrine concentration significantly decreased after CPAP (p<0.05). Conclusion : CPAP therapy decreased the apnea-hypopnea index, hypoxic episodes and plasma norepinephrine concentration. In addition, it decreased the incidence of arrhythmia and tended to decrease the systemic blood pressure. These results indicate that CPAP may play an important role in the prevention of cardiovascular complications in patients with OSAS.

• Culinary science and hospitality research
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• v.17 no.1
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• pp.248-258
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• 2011

To analyze die quality characteristics of loaf bread added with waxy black rice flour by its storage period, this study stored loaf bread made of wheat flour added with 10% 20% 30% and 40% of waxy black rice flour for 4 days while measuring water activity, pH, chromaticity and texture. The results of die study are as follows. Based on die results of measurements of water activity of loaf bread added with waxy black rice flour by storage period, die control group and die groups added with 10% and 20% of waxy black rice flour showed significantly low water activity from the $3_{rd}$ day of storage and die groups added with 30% and 40% of waxy black rice flour from the $2_{nd}$ day of storage. As for pH changes over the storage period, only die group added with 40% of waxy black rice flour showed significant pH decreases from die $3_{rd}$ day of storage while the control group and the groups added with 10% and 30% of waxy black rice flour showed significant pH decreases from die $2_{nd}$day of storage. As for the pH of each group of loaf bread by storage days, die loaf bread added with 40% of waxy black rice flour showed significantly higher pH compared to the control group. Brightness decreased significantly from the 2nd day of storage and die yellowness from the $3_{rd}$ day of storage. As for chromaticity changes by storage days, as die amount of added waxy black rice flour increased, L values and b values decreased while redness values significantly increased. Over die storage period, hardness, gumminess and chewiness increased and die waxy black rice flour added groups showed lower increase rates compared to die control group. Especially, die groups added with 30% and 40% of waxy black rice flour showed low hardness changes. Springiness level was decreased as die addition rate of waxy black rice flour was increased, and the group added with 40% of waxy balck rice flour showed die lowest springiness level. It also showed lower cohesiveness up to the 3rd day of storage compared to die day of manufacturing. Therefore, it could be seen that die loaf bread made from wheat flour added with 30% of waxy black rice flour showed better quality feature until die $3_{rd}$ day of storage than die other experimental groups.

• Journal of the Korean Chemical Society
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• v.33 no.1
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• pp.97-105
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• 1989

This study deals with micellar effects on hydrolyses of p-nitrophenyl carboxylic esters(p-NPCE) mediated by 2-alkylbenzimidazole(R-BI) and sodium 2-alkylbenzimidazole-5-sulfonate(R-BISO$_3$Na) in aqueous and CTABr solutions. The reactions mediated by R-BI and R-BISO$_3$Na in micellar solutions are obviously slower than those by benzimidazole(BI) and sodium benzimidazole-5-sulfonate(BISO$_3$Na) respectively, and the reaction rates were decreased with increase of lengths of alkyl groups. This prestents a striking contrast to the reactions in aqueous solutions without added CTABr, of which the reaction rates are on approximately same levels. It seems due to steric effect of alkyl groups for R-BI and R-BISO$_3$Na in the Stern layer of micelle, and it is supported by measured activation parameters(${\Delta}H^{\neq},\;{\Delta}G^{\neq}\;and\;{\Delta}S^{\neq}$) of the reactions in aqueous and micellar solutions. In addition to nucleophilic ability of benzimidazole(BI) moiety of R-BISO$_3$Na on the reactions, these compounds with long alkyl groups(nonyl to pentadecyl) which form a micelle of themselves increase the reaction rates due to their micellar catalyses in aqueous solutions, not including CTABr. We measured the isotope effects to elucidate the mechanism of hydrolyses of p-nitrophenyl carboxylic esters, and the relative first order rate constant($k'_{H_2O}/k'_{D_2O}$) are on range of 2.5∼3.2. This range is too high to conclude that the hydrolyses of p-NPA mediated by various R-BISO$_3$Na proceed by nucleophilic mechanism. In other words, the reactions are assumed to proceed in part by general basic one, as compared with the reaction catalyzed by imidazole(IM) in aqueous solution.

• Clinical and Experimental Reproductive Medicine
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• v.34 no.4
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• pp.293-303
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• 2007

Objective: Previously, we identified differentially expressed genes between GV and MII stage mouse oocytes using ACP technology. When we study one of GV selective genes, Obox family, we found Obox4 mRNA expression in ovaries that has been reported as expressed exclusively in testis. Therefore, this study was conducted for characterization and functional analysis for Obox4. Methods: Expression of Obox4 mRNA was examined in gonads and oocytes by RT-PCR. To determine the role of Obox4 in oocyte maturation, Obox4 dsRNA was microinjected into the cytoplasm of GV oocytes followed by 16 h of incubation in the plain medium or by 24 h of incubation in the medium containing IBMX. After RNAi, phenotypes and maturation rates were observed, change in mRNA expression was evaluated, and chromosomal status was confirmed by orcein staining. Results: Obox4 has minimal expression in the ovary compared to that of the other family members. When oocytes were cultured for 16 h in M16 medium after RNAi, maturation rate was not changed significantly, compared with that of non-injected or buffer-injected control oocytes. Surprisingly, however, when oocytes were cultured for 24 h in M16 containing IBMX, in which oocytes were supposed to arrest at GV stage, Obox4 RNAi oocytes were advanced to MI and MII. Spindle structure was disappeared and the chromosomes were condensed in the oocytes after Obox4 RNAi. Conclusions: This is the first report on the expression of Obox4 in the ovary and oocytes. Results of the study suggest that Obox4 plays a crucial role in spindle formation and chromosome segregation during meiosis in oocytes. In addition, Obox4 may play an important role in cAMP-dependent signal cascades of GV-arrest in mouse oocytes.

• The Korean Journal of Mycology
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• v.31 no.3
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• pp.175-180
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• 2003

To develop the health/functional food materials, we investigated the cultural condition of mycelial growth on the solid state fermentation using the brown rise, Acanthopanax sp. and Artemisia sp., and also evaluated inhibitory activity of angiotensin converting enzyme (ACE) of hot water extracts from cultured media of Pleurotus eryngii. As the amount of Acanthopanax nnd Artemisia In the cultural media increased, the mycelial growth rate decreased. Especially, addition of Aeantopanax showed marked effect than Artemisia. Moisture contents in three kinds of cultured media were in the range of $10.9{\sim}12.0%$. Crude protein fat and crude fiber content were the highest value in cultured brown rice medium, whereas the mineral contents (Ca, K and P) were higher in the Acanthopanax supplemented (5%) medium than the other media, The extraction yield of the Artemisia supplemented (5%) medium was the highest value of 4.80%, and the pH of hot water extract from cultured brown rice medium showed the lowest value of 6.1. Lightness (L) values in three kinds of extracts from cultured media were in the range of $85.8{\sim}87.1$. Redness (a) value was the highest In the brown rice and Acanthopanax supplemented media, however cultured Artemisia supplemented medium showed the highest value in yellowness (b). In comparison of sugar components analyzed by the thin layer chromatography with three kinds of samples, two spots were detected to be glucose and maltose, respectively. The ACE inhibitory activity of hot water extract from the cultured Acanthopanax supplemented medium showed the highest value at the concentration of $0.2{\sim}1.0\;mg/ml$. These results suggest that the Pleurotus eryngii grew in natural media using brown rice and Acanthopanax can be supplemented to the brown rice medium to enhance its ACE inhibitory activity as health/functional food materials.

• Journal of Life Science
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• v.22 no.9
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• pp.1243-1253
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• 2012

The production and secretion of growth hormone (GH) in the anterior pituitary gland can be induced by several natural products to control cell proliferation, differentiation, and migration. To investigate whether Chungkookjang (CKJ) produced by the fermentation process affects GH-related metabolism, the secretion and the response of GH were observed in pituitary cells and GH target cells. Among six CKJs manufactured by different strains of glycine max, only three CKJs, including Daewon (DW), Daepung (DP), and Taegwang (TG), induced GH secretion from GH3 cells at 5.0 mg/ml concentration. There were no significant changes detected in the viability of any of the cells treated with these CKJs. In addition, the increase in GH secretion from the GH3 cells was dependent on the concentration of the three types of CKJs. The proliferation of cell lines, including MG63 and HepG2 cells, that originated from those derived from the GH target organs was significantly activated by treatment with the GH-containing conditional medium (GCM) harvested from the three CKJ-treated GH3 cells, although their induction rate was different from each other. In these cells, p-STAT5 was maximally translocated into the nucleus of MG63 cells 30 min after DW treatment, while it was translocated in HepG2 cells at 60 min. These results suggest that these three types of CKJ could enhance the secretion of GH, as well as the GCM-derived response, in the two target organs.

• Journal of the Korean Society of Food Science and Nutrition
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• v.42 no.9
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• pp.1482-1491
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• 2013

The purpose of this study was to investigate the safety accidents and physical fatigues of school foodservice employees. Out of 300 questionnaires distributed from December 1~20, 2011, 276 responded. After excluding 54 incomplete questionnaires, 222 (usage rate: 74%) were examined in the final analysis. First, our results showed that in terms of safety accidents, most received bruises (92.8%), followed by burns (73.0%), cuts and lacerated wounds (69.4%), sprains (47.7%), falls (42.8%), fractures/dislocations (31.5%) and electric shock (2.7%). Second, we found that the average degree of physical fatigue of school foodservice employees was 3.65 based on the 5-point Likert scale. Specifically, pain in the arms and wrist was rated the highest, at 4.18. Third, results showed that the factors affecting physical fatigue were 'class of school' (P<0.05), 'frequency of meal serving per day' (P<0.05), 'no. of meals served per day' (P<0.001), 'no. of meals per employee' (P<0.05) and 'warm-up exercise before starting work' (P<0.05). This means that foodservice employees serving middle schools, serving meals three times per day, serving more than 1,000 meals per day, and serving more than 111 meals per employee perceive higher levels of physical fatigue. In addition, the physical fatigue of those who perform warm-up exercises before starting work was significantly lower than those who do not perform warm-up exercises before work (P<0.05). In conclusion, the frequently occurring major safety accidents of school foodservice employees were bruises and burns. An increase in workload also leads to the increasing physical fatigue of school foodservice employees. Thus, to lower the physical fatigue of school foodservice employees, school foodservice employees should be encouraged to perform warm-up exercises before staring work and new staffing guidelines for school foodservice employees should be developed.

• Journal of the Korean Society of Food Science and Nutrition
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• v.42 no.5
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• pp.682-689
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• 2013

This study determined the effects of cabbage juice and cabbage-mixed juices on the growth of AGS human gastric cancer cells and their anti-gastritic effects on HCl-ethanol induced gastritis in SD rats. Cabbage juice showed the highest growth inhibition on AGS gastric cancer cells in vitro (42%), compared with chlorella (20%) and kale juice (21%). However, cabbage-chlorella and cabbage-kale juice mixtures (at a 7:3 ratio) showed synergistic effects (57% and 65% inhibitory effects, respectively) on the gastric cancer cells. Inflammatory genes (iNOS, COX-2, TNF-${\alpha}$ and IL-$1{\beta}$) were significantly down-regulated in the mixed juices. Tests of DPPH radical scavenging activity and acid-neutralizing capacity with the mixed juices also showed this trend, as cabbage-chlorella and cabbage-kale mixed juices showed synergistic effects compared to cabbage juice alone. The inhibition rate of acute gastritis induced by HCl-ethanol in rats was 46% with high amounts of cabbage (CH; 800 mg/kg), 71% with high amounts of cabbage and chlorella (CChH; 800 mg/kg), 74% with high amounts of cabbage and kale (CKH; 800 mg/kg), and 75% with cimetidine (positive control) compared with the control. In addition, rates with CChH and CKH showed decreasing gastric secretions with increasing pH. These results show that cabbage juice and cabbage-mixed juices, especially with chlorella or kale, exhibit remarkable anti-gastritic effects and can be administered for a long period for the prevention and treatment of gastric cancer and gastritis.