• Journal of Digital Convergence
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• v.19 no.12
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• pp.321-329
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• 2021

A measure of managerial ability was derived using DEA, a measure of management efficiency, and the correlation coefficient between discretionary accrual and non-discretionary accrual, net income and operating cash flow standard deviation was used as a proxy for income smoothing. verified. In addition, the manager's compensation was used by taking the natural logarithm of the cash compensation per manager. The analysis results are summarized as follows. The analysis period for hypothesis testing is from 2004 to 2017, as a result of the hypothesis analysis of the correlation with the level of manager's compensation, it was suggested that the income smoothing behavior decreased the performance-based compensation and increased the performance-controlled compensation. This can be said to be the result of indirectly confirming that additional compensation is differentially paid for income smoothing. This study has a contribution to the study by empirically analyzing whether income smoothing affects the relationship between managerial ability and managerial compensation. However, although a number of previous studies empirically analyzed that there are upper and lower bounds for manager compensation, there is limitations that could not be analyzed for asymmetric compensation due to income smoothing is expected to expand.

• Journal of Food Hygiene and Safety
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• v.26 no.1
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• pp.25-30
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• 2011

In this study, predictive mathematical models were developed to predict the kinetics of Listeria monocytogenes growth in the mixed fresh-cut vegetables, which is the most popular ready-to-eat food in the world, as a function of temperature (4, 10, 20 and $30^{\circ}C$). At the specified storage temperatures, the primary growth curve fit well ($r^2$=0.916~0.981) with a Gompertz and Baranyi equation to determine the specific growth rate (SGR). The Polynomial model for natural logarithm transformation of the SGR as a function of temperature was obtained by nonlinear regression (Prism, version 4.0, GraphPad Software). As the storage temperature decreased from $30^{\circ}C$ to $4^{\circ}C$, the SGR decreased, respectively. Polynomial model was identified as appropriate secondary model for SGR on the basis of most statistical indices such as mean square error (MSE=0.002718 by Gompertz, 0.055186 by Baranyi), bias factor (Bf=1.050084 by Gompertz, 1.931472 by Baranyi) and accuracy factor (Af=1.160767 by Gompertz, 2.137181 by Baranyi). Results indicate L. monocytogenes growth was affected by temperature mainly, and equation was developed by Gompertz model (-0.1606+$0.0574^*Temp$+$0.0009^*Temp^*Temp$) was more effective than equation was developed by Baranyi model (0.3502-$0.0496^*Temp$+$0.0022^*Temp^*Temp$) for specific growth rate prediction of L.monocytogenes in the mixed fresh-cut vegetables.

• Korean Journal of Biological Psychiatry
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• v.23 no.4
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• pp.148-156
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• 2016

Objectives According to previous studies, the cannabinoid receptor 1 (CNR1) gene could be an important candidate gene for schizophrenia. Some studies have linked the (AAT)n trinucleotide repeat polymorphism in CNR1 gene with the risk of schizophrenia. Meanwhile, smooth pursuit eye movement (SPEM) has been regarded as one of the most consistent endophenotypes of schizophrenia. In this study, we investigated the association between the (AAT)n trinucleotide repeats in CNR1 gene and SPEM abnormality in Korean patients with schizophrenia. Methods We measured SPEM function in 167 Korean patients with schizophrenia (84 male, 83 female) and they were divided according to SPEM function into two groups, good and poor SPEM function groups. We also investigated allele frequencies of (AAT)n repeat polymorphisms on CNR1 gene in each group. A logistic regression analysis was performed to find the association between SPEM abnormality and the number of (AAT)n trinucleotide repeats. Results The natural logarithm value of signal/noise ratio (Ln S/N ratio) of the good SPEM function group was $4.34{\pm}0.29$ and that of the poor SPEM function group was $3.21{\pm}0.70$. In total, 7 types of trinucleotide repeats were identified, each containing 7, 10, 11, 12, 13, 14, and 15 repeats, respectively. In the patients with $(AAT)7$ allele, the distributions of the good and poor SPEM function groups were 18 (11.1%) and 19 (11.0%) respectively. In the patients with $(AAT)_{10}$ allele, $(AAT)_{11}$ allele, $(AAT)_{12}$ allele, $(AAT)_{13}$ allele, $(AAT)_{14}$ allele and $(AAT)_{15}$ allele, the distributions of good and poor SPEM function groups were 13 (8.0%) and 12 (7.0%), 4 (2.5%) and 6 (3.5%), 31 (19.8%) and 35 (20.3%), 51 (31.5%) and 51 (29.7%), 36 (22.2%) and 45 (26.2%), 9 (5.6%) and 4 (2.3%) respectively. As the number of (AAT) n repeat increased, there was no aggravation of abnormality of SPEM function. Conclusions There was no significant aggravation of SPEM abnormality along with the increase of number of (AAT)n trinucleotide repeats in the CNR1 gene in Korean patients with schizophrenia.