• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Korean journal of applied entomology
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• v.61 no.1
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• pp.155-163
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• 2022

The application of fungicides is indispensable to global food security, and their use has increased in recent times. Fungicides, directly or indirectly, have impacted insects, leading to genetic and molecular-level changes. Various detoxification mechanisms allow insects to eliminate reactive oxygen species (ROS) toxicity induced by agrochemicals including fungicides. In the present study, we analyzed the mRNA expression levels of detoxifying enzymes in Tenebrio molitor larvae following exposure to non-lethal doses (0.2, 2, and 20 ㎍/µL) of a fungicide captan. Transcripts of peroxidases (POXs), catalases (CATs), superoxide dismutases (SODs), and glutathione-s-transferases (GSTs) were screened from the T. molitor transcriptome database. RT-qPCR analysis showed that TmPOX5 mRNA increased significantly 24 h post-captan exposure. A similar increase was noticed for TmSOD4 mRNA 3 h post-captan exposure. Moreover, the expression of TmCAT2 mRNA increased significantly 24 h post-treatment with 2 ㎍/µL captan. TmGST1 and TmGST3 mRNA expression also increased noticeably after captan exposure. Taken together, these results suggest that TmPOX5 and TmSOD4 mRNA can be used as biomarkers or xenobiotics sensors for captan exposure in T. molitor, while other detoxifying enzymes showed differential expression.

• Korean Journal of Poultry Science
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• v.49 no.4
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• pp.255-264
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• 2022

This study was performed to investigate the effects of dietary supplementation with ginseng by-products on growth, organ development, blood biochemical profiles, immune response, and stress parameter of broilers reared in high ambient temperatures. One hundred one-day-old male chicks (Ross 308) were used. At week two, the birds were randomly allocated into five dietary groups; control (CON), 0.5% ginseng berry (GB1), 1.0% ginseng berry (GB2), 0.5% ginseng leaves and stems (GLS1), and 1.0% ginseng leaves and stems (GLS2). The temperature was maintained at 32±1℃from 9 AM to 5 PM. Growth, serum immunoglobulins and corticosterone levels were monitored and analyzed. No significant differences among groups were observed in growth. However, during the finisher period (21~35d) and overall period (7~35 d), body weight gain in all supplemented groups tended higher than CON group. Blood biochemical profiles did not significantly differ among treatment groups except in bilirubin level. Serum immunoglobulins and corticosterone level showed no significant differences among groups. IgM and IgG levels were numerically higher in GLS1 than in other groups, but the difference was not significant. Corticosterone level also tended lower in all supplemented groups than in CON group, and larger decreases were observed in groups with higher ginseng by-product concentration. In conclusion, dietary supplementation of ginseng by-products shows potential to reduce heat stress in growing broilers with no negative effect on productivity.

• Korean Journal of Plant Resources
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• v.35 no.4
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• pp.435-444
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• 2022

Hibiscus hamabo Sieb. et Zucc. (yellow hibiscus) is a deciduous semi-shrub plant and mainly growing in Jeju Island. This is known the unique wild hibiscus genus and classified as an 2nd grade of endangered plant for Korean Red List. In previous studies, properties of germination, ecological, genetical and salt resistance have been reported. In this study, we investigated mass-proliferated adventitious root using bioreactor, antioxidant and whitening effects to conduct functional ingredients. Yellow hibiscus were collected from Gujwa, Jeju by prior permission and they were introduced by explant type and various medium composition after surface sterilization. As a result, seed response rates were evaluated at range of 51.17~51.83%, in terms of comprehensive efficiency of shoot and root formation. In the case of adventitious root propagation condition was confirmed in half strength Murashige and Skoog medium salts, 30 mg/L sucrose, and 2 mg/L indole-3-butyric acid for 8 weeks in 5,000 mL bioreactor. We also compared between relationship with biomass and secondary metabolites accumulation by total phenolics content, the flavonoid content, DPPH free radical scavenging activity and melanin content. The results indicated that adventitious root mass proliferation, antioxidant and whitening effect could develop value of the high-quality cosmeceutical ingredient and further metabolite studies.

• Korean Journal of Agricultural and Forest Meteorology
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• v.25 no.2
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• pp.61-70
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• 2023

In order to select high-quality winter cereal crops with high yield and to increase self-sufficiency rate of forage, their growth, yield, and feeding value of several cereal crops cultivated in winter were investigated in the paddy field of the southern region. Four wheat cultivars and green barley headed in early and mid-April, while oat and Italian ryegrass headed in early May. Fresh forage yields of wheats, green barley, and oat were significantly higher than that of Italian ryegrass, and dry forage yields of wheats and green barley were significantly higher than those of not only Italian ryegrass but also oat. In particular, the yield of a wheat cultivar 'Cheongwoo' was the highest. Mineral contents of wheat forages, even though low, were in the range 27.8~33.7mg·g^-1 DW suitable for feeding cattle and young female cows. Crude protein content of a wheat cultivar 'Cheongwoo' was high up to 7.6%, similarly to 7.0% requiring for feeding cattle. Feeding values such as total digestible nutrients (TDN) and relative feed value (RFV) of wheats and green barley were superior to those of oat and Italian ryegrass. In addition, dry matter rates of 4 wheat cultivars and green barley were in the range 30~40%, indicating that wheat cultivars and green barley could be used for various feeding purposes such as green or dried forage, and silage. Based on these results, wheat cultivars including 'Cheongwoo' and green barley could be encouraged to be cultivated in paddy fields, as high-quality winter forage crops with high yield.

• Korean Journal of Breeding Science
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• v.51 no.1
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• pp.34-40
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• 2019

'Jungmo1033', a japonica rice variety, was developed by the rice breeding team at the National Institute of Crop Science (NICS) in 1992. It is derived from a cross between a native variety 'Jagwangdo', which has translucent milled rice and medium maturity; and 'Hwayeong', which is an elite line with bacterial blight resistance and mid-late maturity. The heading date of 'Jungmo1033' was August 10 in the middle plain area of Korea, which was two days later than that of 'Hwaseong'. 'Jungmo1033' has a culm length of 79 cm, which was 5 cm shorter than that of 'Hwaseong', and 105 spikelets per panicle. 'Jungmo1033' showed resistance to bacterial blight (K1, K2, and K3 races) and stripe virus, but susceptibility to the K3a race of bacterial blight, dwarf and black-streaked dwarf viruses, and planthoppers. The milled rice of this variety exhibited translucency and a medium short grain shape. It had an excellent appearance and lower amylose content (19.1%) than that of 'Hwaseong'. The characteristics related to grain milling were better than those of 'Hwaseong', especially head rice milling recovery ratio and head rice ratio (94.8%). 'Jungmo1033' showed a milled rice productivity of 5.38 MT/ha at 11 sites under ordinary cultivation conditions. (Registration No. 5723)

• Journal of Life Science
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• v.33 no.10
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• pp.808-819
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• 2023

This study was conducted to develop a selection marker for the identification of the Bacillus licheniformis K12 strain in microbial communities. The strain not only demonstrates good growth at moderate temperatures but also contains enzymes that catalyze the decomposition of various polymer materials, such as proteases, amylases, cellulases, lipases, and xylanases. To identify molecular markers appropriate for use in a microbial community, a search was conducted to identify variable gene regions that show considerable genetic mutations, such as recombinase, integration, and transposase sites, as well as phase-related genes. As a result, five areas were identified that have potential as selection markers. The candidate markers were two recombinase sites (BLK1 and BLK2), two integration sites (BLK3 and BLK4), and one phase-related site (BLK5). A PCR analysis performed with different Bacillus species (e.g., B. licheniformis, Bacillus velezensis, Bacillus subtilis, and Bacillus cereus) confirmed that PCR products appeared at specific locations in B. licheniformis: BLK1 in recombinase, BLK2 in recombinase family protein, and BLK3 and BLK4 as site-specific integrations. In addition, BLK1 and BLK3 were identified as good candidate markers via a PCR analysis performed on subspecies of standard B. licheniformis strains. Therefore, the findings suggest that BLK1 can be used as a selection marker for B. licheniformis species and subspecies in the microbiome.

• Korean Journal of Poultry Science
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• v.50 no.4
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• pp.303-310
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• 2023

The current study was conducted to compare the effect of crossbred on the body weight and laying performance of Korean native chicken from hatch to week 40. A total of 873 one-day-old chicks were divided into twelve crossbreds (i.e., CFCK, CFYC, CFYD, CKCF, CKYC, CKYD, YCYD, YCCF, YCCK, YDCF, YDCK, and YDYC) and commercial layer (Hy-Line Brown) were obtained as a counterpart in the study. All the birds are raised in battery cages (76 × 61 × 46 cm³) and then raised until 14 weeks and subsequently moved to layer battery cages (60 × 25 × 45 cm³) and raised until 16 weeks. The body weight and viability were measured biweekly from hatching to week 16. The week of 16, body weight range was about 1,010.24 to 1,411.77 g. The body weight of specific crossbreeds (i.e., CKCF, YCYD, and YDYC) was found to be comparable to that of Hy-Line Brown). The viability hatch to week 14 range was about 55 to 100% and however week 14 to 16 range was 80 to 100%. The crossbred (i.e., CKCF) recorded superior (P<0.05) viability throughout the whole experiment period, even compared with Hy-Line Brown (100% vs 96%). Our results are indicating that crossbreds Korean native chicken including CKCF, and YDYC has the potential to enhance key features of laying hens during the growing phase like optimal body weight and higher viability.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.69 no.1
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• pp.25-33
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• 2024

This experiment was conducted at the affiliated farm of the Suncheon University from 2022 to 2023 to investigate the growth, yield, and quality characteristics of soybeans based on the treatment method of Methyl Sulfony Methane (MSM) for the establishment of stable production practices. In the initial investigation of growth characteristics in 2022, an increasing trend in characteristics such as plant height, stem thickness, and branching index was observed as the treatment concentration increased from 50% to 200%. Yield components also followed the same trend, with the basal fertilization + top dressing 3 times at 200% treatment showing the highest yield at 355 kg·10a^-1, with the highest number of pods. In the subsequent study to determine the optimal concentration exceeding 200% in 2023, growth characteristics showed a trend of 400% > 200% > 800%. The basal fertilization + top dressing 3 times at 400% treatment exhibited the longest plant height (106.7 cm) and the most branches (6). In terms of seed quality, this treatment also had the highest proportion (66.9%) of seeds with a diameter over 6.7 mm. Additionally, in yield components such as pods, seeds per pod, and 100-seed weight, the basal fertilization + top dressing 3 times at 400% treatment showed the highest values, resulting in a maximum yield of 374 kg·10a^-1, representing a 23.4% increase compared to the control. Therefore, for the optimal production of high-quality soybeans, it is recommended to apply the treatment of basal fertilization + top dressing 3 times at 400% concentration, with top dressing occurring at 30-day intervals before harvest.