• Title/Summary/Keyword: Internal Controls

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Salivary Scan Findings and Excretion Rate in $Sj\"{o}gren$ Syndrome ($Sj\"{o}gren$ Syndrome에서 타액선 스캔 소견과 타액 제거율에 관한 연구)

  • Lee, Myung-Hae;Chung, June-Key;Lee, Myung-Chul;Cho, Bo-Youn;Koh, Chang-Soon
    • The Korean Journal of Nuclear Medicine
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    • v.22 no.1
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    • pp.33-37
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    • 1988
  • Salivary scan and stimulated salivary clearance of $^{99m}Tc-pertechnetate$ was performed in 11 pateients with $Sj\"{o}gren$ syndrome (group I), 4 patients with rheumatoid arthritis (group II), 8 patients with non-connective tissue diseases (group III) and 9 normal controls. Stimulated salivary clearances of pertechnetate of normal controls, group II and group III were in normal range (over 16.5 ml/min) and that of patients with $Sj\"{o}gren's$ syndrome was significantly reduced (11.1 ml/min).

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A study for Internal Accounting Control Based on Computerized Accounting Information System (전산화된 회계정보시스템의 내부회계통제의 운영방안에 관한 연구)

  • 손명철
    • Journal of the Korea Computer Industry Society
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    • v.2 no.10
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    • pp.1355-1364
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    • 2001
  • Internal control comprises the plan of Organization and all of the coordinate methods and measure adopted within a business to safeguard its assets. check the accuracy and reliability of its accounting data, promote operation efficiency, and encourage adherence to prescribed managerial policies. Internal accounting control is classified into General Control and Application Control. Essential elements of internal accounting control as follows : 1. General Control $\circled1$ Organization and operation controls. $\circled2$ System development and Documentation controls. $\circled3$ Hardware controls. $\circled4$ Software and hardware Accessibility controls. $\circled5$ General systems security and protection 2. Application control $\circled1$Input control. $\circled2$ Processing control. $\circled3$ Output control. Internal accounting control can establish a total management information system by connecting with mana-gement control of a company, and enable decision makers to establish decision support system(DSS), is so vital today.

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Expression of Neurotrophic Factors, Tight Junction Proteins, and Cytokines According to the Irritable Bowel Syndrome Subtype and Sex

  • Lee, Ju Yup;Kim, Nayoung;Park, Ji Hyun;Nam, Ryoung Hee;Lee, Sun Min;Song, Chin-Hee;Kim, Geun;Na, Hee Young;Choi, Yoon Jin;Kim, Jin Joo;Lee, Dong Ho
    • Journal of Neurogastroenterology and Motility
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    • v.26 no.1
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    • pp.106-116
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    • 2020
  • Background/Aims Emerging evidence shows that the mechanism of irritable bowel syndrome (IBS) is associated with neurotrophic factors and tight junction proteins (TJPs). It is known that there are sex differences in the pathophysiology of IBS. The aim of the present study is to determine expression levels of neurotrophic factors, TJPs, and cytokines according to IBS subtype and sex. Methods From 59 IBS (33 IBS-constipation, 21 IBS-diarrhea, and 5 IBS-mixed) and 36 control patients, colonic mucosa mRNA expression levels of transient receptor potential vanilloid-1 (TRPV1), nerve growth factor (NGF), glial cell-derived neurotrophic factor (GDNF), and various TJPs were assessed by real-time polymerase chain reaction. Western blot was performed to determine levels of zonular occludens-1 (ZO-1). Serum levels of cytokines were measured by enzyme-linked immunosorbent assay. Results TRPV1, GDNF, and NGF mRNA levels were significantly increased in those with IBS-constipation compared to those in controls (all P < 0.05). However, they showed no significant difference between those with IBS-diarrhea and controls. Expression level of TRPV1 correlated with that of GDNF (r = 0.741, P < 0.001) and NGF (r = 0.935, P < 0.001). ZO-1 RNA expression levels were lower (P = 0.021) in female IBS-diarrhea than those in controls, although they showed no significant differences between male IBS-diarrhea and controls. Serum IL-1β levels in female IBS were significantly higher than those of male IBS, especially in IBS-constipation (P < 0.001). Conclusion Our results suggest that neurotrophic factors and IL-1β are closely related to IBS-constipation and that decrease of ZO-1 is an important factor in female with IBS-diarrhea.

Serum Carcinoembryonic Antigen(CEA) in Chronic Renal Failure (만성신부전증(慢性腎不全症)에서와 혈청(血淸) CEA 치(値)에 관(關)한 연구(硏究))

  • Pyo, Heui-Jung;Kim, Suhng-Gwon;Shin, Young-Tae;Kwon, In-Soon;Chung, Soon-Il;Lee, Jung-Sang;Koh, Chang-Soon
    • The Korean Journal of Nuclear Medicine
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    • v.14 no.2
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    • pp.29-34
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    • 1980
  • The serum CEA levels were measured by radioimmunoassay technique in 15 patients with chronic renal failure, who were not treated with hemodialysis, in 39 patients under hemodialysis and in 23 patients who received renal transplantation. The results were compared with those in 65 normal adults and the following results were obtained. 1) Serum CEA concentrations.in 65 normal adults were in the range of 1.0 to 4.3ng/ml with a mean value of $1.6{\pm}0.66ng/ml$. 2) Serum CEA concentrations in 15 chronic renal failure patients who were not treated with hemodialysis, were in the range of 0.3 to 8.3ng/ml with a mean value of $3.6{\pm}2.10ng/ml$ which was significantly higher than those of normal controls(P<0.001). 3) Serum CEA concentrations in 39 chronic renal failure patients under hemodialysis were also much higher than normal controls(P<0.001), but not significantly different from those of the patients who were not under hemodialysis(P>0.05), 4) In 23 patients who received renal transplantation, serum CEA levels were significantly higher than normal controls(P<0.001), but not significantly different from those of chronic renal failure patients.

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The Effect of Dopaminergic Activity on Aldosterone Secretion in Edematous State (Dopaminergic Activity가 부종상태에서 혈청 Aldosterone 분비에 미치는영향)

  • Han, Bong-Heon;Ro, Heung-Kyu
    • The Korean Journal of Nuclear Medicine
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    • v.19 no.2
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    • pp.69-79
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    • 1985
  • To evaluate the effect of dopaminergic activity on aldosterone secretion, the plasma renin activity, serum cortisol and aldosterone were measured by radioimmunoassay in 6 normal controls and 12 patients who had hyponatremia and generalized edema or ascites with possible condition with secondary aldosteronism before and after(15, 30, and 60 min) 15 mg of metoclopramide by iv bolus injection and same method with 500 mg of L-dopa by per oral in 6 normal controls and 12 patients with edema ascites. The result were as follows; 1) The basal level of PRA was higher in patients rather than normal controls but PRA was not influenced by MC or L-dopa administration on both normal controls and patients group. 2) The serum cortisol level was significantly elevated at 30 min after MC injection compared with basal level in normal controls but no significant change was noted in patients group. After L-dopa administration the serum cortisol level was not changed in both normal controls and patients group. 3) The serum aldosterone level was significantly elevated in 15, 30 and 60 min after MC injection in normal controls, and there also same tendency of aldosterone secretion was noticed in patients group. On the other hands, there was no changes in aldosterone level in both normal controls and patients group with L-dopa administration. Above result means that MC stimulate aldosterone secretion by dopaminergic antagonist and aldosterone secretion in normal subject is controlled by maximal tonic dopaminergic inhibition. In edematous patients, however, both of the dopaminergic inhibitory and stimulating effect of PRA, ACTH etc on the aldosterone secretion seems to be variable.

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Plasma Osteopontin Is a Useful Diagnostic Biomarker for Advanced Non-Small Cell Lung Cancer

  • Han, Seon-Sook;Lee, Seung-Joon;Kim, Woo Jin;Ryu, Dong Ryeol;Won, Jun Yeon;Park, Shinyoung;Cheon, Myeong Ju
    • Tuberculosis and Respiratory Diseases
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    • v.75 no.3
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    • pp.104-110
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    • 2013
  • Background: Osteopontin (OPN) and carbonic anhydrase IX (CAIX), which are expressed on the surface of tumor cells, are associated with hypoxia during tumor development and progression. However, the roles of these proteins in the plasma of patients with non-small cell lung cancer (NSCLC) are poorly understood. Herein, we hypothesized that plasma OPN and CAIX levels could be used as diagnostic and prognostic tumor markers in patients with NSCLC. Methods: Fifty-three patients with NSCLC and 50 healthy control subjects were enrolled. We selected controls without malignancy and matched them with NSCLC patient cases according to age and gender. Blood samples were collected at the time of diagnosis; the plasma levels of OPN and CAIX were measured by enzyme-linked immunosorbent assays. Results: The plasma levels of OPN in the patients with NSCLC were significantly elevated as compared to those in the controls (p=0.016). However, there was no difference in the plasma level of CAIX between the NSCLC patients and controls. NSCLC patients with a distant metastasis had a remarkable increase in plasma OPN compared with patients without metastasis (p=0.026), but no such correlation was found for CAIX. There was no difference in overall survival rates according to the plasma level of OPN between the two groups (by Kaplan-Meier survival analysis). Conclusion: Plasma OPN levels were elevated in patients with NSCLC as compared with the controls, with greater elevation of OPN levels in the advanced stages of disease. Therefore, plasma OPN may have utility as a diagnostic, but not prognostic, biomarker of advanced NSCLC.

Keeping house: evaluation of housekeeping genes for real-time PCR in the red alga, Bostrychia moritziana (Florideophyceae)

  • Shim, Junbo;Shim, Eunyoung;Kim, Gwang Hoon;Han, Jong Won;Zuccarello, Giuseppe C.
    • ALGAE
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    • v.31 no.2
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    • pp.167-174
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    • 2016
  • Biological response of cells to variable conditions should affect the expression level of certain genes. Quantification of these changes in target genes needs stable internal controls. Real-time quantitative polymerase chain reaction (PCR) has traditionally used reference or ‘housekeeping’ genes, that are considered to maintain equal expression in different conditions, to evaluate changes in target genes between samples and experimental conditions. Recent studies showed that some housekeeping genes may vary considerably in certain biological samples. This has not been evaluated in red algae. In order to identify the optimal internal controls for real-time PCR, we studied the expression of eleven commonly used housekeeping genes; elongation factor 1-alpha, glyceraldehyde-3-phosphate dehydrogenase, β-actin, polyubiquitin, 30S ribosomal gene, 60S ribosomal gene, beta-tubulin, alpha-tubulin, translation initiation factor, ubiquitin-conjugating enzyme, and isocitrate dehydrogenase in different life-history stages of Bostrychia moritziana. Our results suggest that glyceraldehyde-3-phosphate dehydrogenase (GAPDH) and 30S ribosomal gene, have the most stable gene expression levels between the different life history stages (male, female, carposporophyte, and tetrasporophyte), while the other genes are not satisfactory as internal controls. These results suggest that the combinations of GAPDH and 30S would be useful as internal controls to assess expression level changes in genes that may control different physiological processes in this organism or that may change in different life history stages. These results may also be useful in other red algal systems.

Maternal and fetal outcomes of pregnancies in kidney donors: A 30-year comparative analysis of matched non-donors in a single center

  • Yoo, Kyung Don;Lee, Hajeong;Kim, Yaerim;Park, Sehoon;Park, Joong Shin;Hong, Joon Seok;Jeong, Chang Wook;Kim, Hyeon Hoe;Lee, Jung Pyo;Kim, Dong Ki;Oh, Kook-Hwan;Joo, Kwon Wook;Kim, Yon Su
    • Kidney Research and Clinical Practice
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    • v.37 no.4
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    • pp.356-365
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    • 2018
  • Background: Woman kidney donors face obstetric complication risks after kidney donation, such as gestational hypertension and preeclampsia. Studies on childbirth-related complications among Asian women donors are scarce. Methods: This retrospective cohort study included woman donors aged 45 years or younger at the time of kidney donation in a single tertiary hospital between 1985 and 2014. Pregnancy associated complications were investigated using medical records and telephone questionnaires for 426 pregnancies among 225 donors. Matched non-donor controls were selected by propensity score and the maternal and fetal outcomes were compared with those of donors. Primary outcomes were differences in maternal complications, and secondary outcomes were fetal outcomes in pregnancies of the donor and control groups. Results: A total of 56 cases had post-donation pregnancies. The post-donation pregnancies group was younger at the time of donation and older at the time of delivery than the pre-donation pregnancies group, and there were no differences in primary outcomes between the groups except the proportion receiving cesarean section. Comparison of the complication risk between post-donation pregnancies and non-donor matched controls showed no significant differences in gestational hypertension, preeclampsia, or composite outcomes after propensity score matching including age at delivery, era at pregnancy, systolic blood pressure, body weight, and estimated glomerular filtration ratio (odds ratio, 0.63; 95% confidence interval, 0.19-2.14; P = 0.724). Conclusion: This study revealed that maternal and fetal outcomes between woman kidney donors and non-donor matched controls were comparable. Studies with general population pregnancy controls are warranted to compare pregnancy outcomes for donors.

The Association between Peroxisome Proliferator-Activated Receptor-Gamma C161T Polymorphism and Type 2 Diabetic Complications (제 2형 당뇨병 및 당뇨 합병증의 발생과 Peroxisome Proliferator-Activated Receptor-$\gamma2$ C161T 유전자 다형성과의 관계)

  • Lee, Byung-Cheol;Ahn, Se-Young;Doo, Ho-Kyung;Ahn, Young-Min
    • The Journal of Internal Korean Medicine
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    • v.28 no.4
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    • pp.902-910
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    • 2007
  • Objective : Peroxisome proliferator-activated receptor (PPAR)-gamma, a transcription factor in adipocyte differentiation, has important effects on insulin sensitivity, atherosclerosis, endothelial cell function and inflammation. Through these effects, PPAR-gamma2 might be involved with type 2 diabetes and vascular disease, including diabetic complications. Recently, it has been reported that the C161T polymorphism in the exon 6 of PPAR-gamma is associated with type 2 diabetes interacting with uncoupling protein 2 (UCP2) gene, and is associated with acute myocardial infarction. We studied the association of this polymorphism with type 2 diabetes and its complications, such as retinopathy, ischemic stroke, nephropathy and neuropathy in Korean non-diabetic and type 2 diabetic populations. Methods : Three hundred and thirty eight type 2 diabetic patients (retinopathy: 64, ischemic stroke: 67, nephropathy: 39 and neuropathy: 76) and 152 healthy matched control subjects were evaluated. The PPAR-gamma C161T polymorphism was analyzed by PCR-RFLP. Results : PPAR-gamma C161T genotype and allele frequency did not show significant differences between type 2 diabetic patients and healthy controls (T allele: 17.0 vs. 14.5, OR= 1.21, P=0.3188). In the analysis for diabetic complications, T allele in diabetic nephropathy was significantly higher than controls (P=0.0358). T allele in the ischemic stroke patients was also higher than healthy controls, although it had no significance (P=0.1375). Conclusions : These results suggest that the C161T polymorphism of the PPAR-gamma gene might be associated with diabetic nephropathy in type 2 diabetes.

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A Study on the Accounting Transparency Financial Characteristics between ERP Systems Implementation and Non Implementation Companies (ERP시스템 도입기업과 미도입기업의 회계투명성 관련 재무적 특성)

  • Choi, Hyun-Dol;Lee, Jang-Hyung
    • The Journal of Information Systems
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    • v.14 no.1
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    • pp.107-124
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    • 2005
  • ERP systems are comprehensive sorfware packages that seek to integrate the complete range of lbusiness processes and functions in order to present a heuristic perspectives of a firm from a single information and information technlogy architecture. The ERP systems have delicate internal controls with built-in devices. It is known that the delicate internal controls help to enhance the accounting transparency. We empirically investigate the relationship between the ERP systems inplementations and an accounting transparency. In order to measure the accounting transparency differences, we compare the ERP systems implementation firms with firms which did not implement the ERP systems by 6 financial ratios (accruals, net profit margin, operation cash folo to sales, total debt to equity, accounts receivable changes, assets quality). Data are collecte from 135 firms implemented the ERP systems and 135 firms non-implemented the systems (the firms listed in the Korea Stock Exchange). We analyze financial statements from 270 firms for the period 2001-2003 to ezamine the 6 financial ratios differences. The results of 810 firms analyses over the 3-year period indicate that the ERP systems implementation firms show the statistically significant differences in the accrual ratio, the net profit margin ratio, operating cash flow to sales ratio, and total debt to equity ratio from the ERP systems non-implementation firms. But there is statistically no differences between the two groups for accounts receivable changes to sales ratio and assets quality.

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