• Journal of Distribution Science
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• v.13 no.9
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• pp.95-101
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• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• Korean Journal of Veterinary Service
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• v.41 no.3
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• pp.157-163
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• 2018

In order for monitoring of pathogenic bacterial contamination in the freshly slaughtered poultry meats produced in Gyeong-Nam province, we first isolated 4 strains of Salmonella spp. and 32 strains of Enterococcus faecalis from the total 164 samples, then we analyzed potential virulence gene profiles of the bacterial isolates by PCR using species-specific primer. The potential virulence genes we selected in this study were stn, invA, fimA, spvR, and spvC for the isolates of Salmonella spp. and those of esp, cylM, cylA, cylB, gelE, fsrA, fsrB, and fsrC were for the isolates of E. faecalis. The PCR results showed that all 5 virulence genes were detected simultaneously in the all isolates of Salmonella spp. However, there was a diverse occurrence pattern of the virulence genes in the case of E. faecalis. The gene for enterococcal surface protein (esp) was not detected among the isolates (0/32), and the haemolysin gene prevalence rate of cylA, cylB, and cylM were 3.1% (1/32), 9.3% (3/32), and 9.3% (3/32), respectively. Moreover, the genes of gelE, fsrA, fsrB, and fsrC that associated with gelatinase activity were detected in the rate of 53.1% (17/32), 53.1% (17/32), 53.1% (17/32), and 53.1% (17/32), respectively. In conclusion, in the isolates of Salmonella spp., all possessed 5 virulence genes tested, suggesting that they are all related with each other clonally. However, in the case of E. faecalis isolates, the occurrence of the haemolysin genes (cylM, cylA, cylB) and the gelatinase genes (gelE, fsrABC) was highly variable among the isolates.

• Journal of Plant Biotechnology
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• v.45 no.2
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• pp.90-101
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• 2018

Strawberry (Fragaria ${\times}$ ananassa) is a globally-cultivated and popular fruit crop, prized for its flavor and nutritional value. Sweetness, a key determinant of fruit quality, depends on the sugar composition and concentration. We selected eight strawberry cultivars based on the fruit soluble solids content to represent high and low sugar content groups. The average soluble solid content was $13.6^{\circ}Brix$ (Okmae, Geumsil, Aram, and Maehyang) and $2.9^{\circ}Brix$ (Missionary, Camino Real, Portola, and Gilgyung53), for the high and low sugar content groups, respectively. Sucrose was the main sugar in the cultivars with high sugar content, whereas fructose was the main component in the low sugar content cultivars. Fruit starch concentration ranged from $3.247{\pm}0.056$ to $3.850{\pm}0.055g/100g$, with a 12% higher concentration in the high sugar content cultivars. Additionally, we identified 41 sugar metabolism-related genes in Fragaria ${\times}$ ananassa and analyzed the relationship between their transcripts and the sugar accumulation in fruit. FaGPT1, FaTMT1, FaHXK1, FaPHS1, FaINVA-3, and FacxINV2-1 were highly expressed in the high sugar content cultivars, while FapGlcT, FaTMT2-1, FaPHS2-1, FaSUSY1-1, and FaSUSY1-2 were highly expressed in the low sugar content cultivars. In general, a greater number of genes encoding sugar transporters or involved in sugar synthesis were highly expressed in the high sugar content cultivars. Contrarily, genes involved in sugar degradation were preferentially transcribed in the low sugar content cultivars. Although gene expression was not perfectly proportional to sugar content or concentration, our analysis of the genes involved in sugar metabolism and accumulation in strawberries provides a framework for further studies and for the subsequent engineering of sugar metabolism to enhance fruit quality.

• Korean Journal of Adult Nursing
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• v.15 no.3
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• pp.472-482
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• 2003

Purpose: Purposes of this study were to understand the current trends on complementary therapy in relieving chemotherapy-induced nausea and vomiting and to suggest the future research direction. Method: Subjects were selected on CINAHL, MEDLINE, Korean Academy Data Base from 1980 to 2001 which used nausea, vomiting, chemotherapy and complementary therapy as key words in experimental studies. Eight korean articles and twenty-one international articles were analyzed in terms of general characteristics, research methods, and types of complementary therapy. Data were analyzed by using descriptive statistical methods. Result: Since 2000, researchers have more actively used complementary therapy. In subject characteristics, mean age was 35.5 years old, 45% of the researchers were performed with high level of incidence of chemotherapy induced vomiting, 14% of them set limit of consecutive cycle during research, and 65% of them did not comment the selecting criteria of sample. About 60% of them were designed post-test only control group; 35% used INV by Rhodes, 31% used Likert scale, and 24% used VAS for dependent variable. Muscle relaxation therapy was mostly applied for relief of nausea and vomiting. Conclusion: Further studies will be needed to control extrinsic variables affecting nausea and vomiting in research design and to accumulate evidence with studies applying various complementary therapies.

• Korean Journal of Veterinary Service
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• v.32 no.3
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• pp.227-239
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• 2009

At the present study, it was aimed to detect virulence genes and antimicrobial resistance genes among 102 strains of 12 Salmonella serotypes isolated from pigs and cattle. In polymerase chain reaction (PCR), invA was detected from all strains of Salmonella spp., spvC was detected from Salmonella enterica serotype Enteritidis (S. Enteritidis) (100%), S. Bradenburg (75%), and S. Typhimurium (20.4%). Drug resistance related genes of 12 types were detected from all strains. TEM ($bla_{TEM}$) gene was detected from 51 (92.7%) of 55 $\beta$-lactams (54 ampicillin or 1 amoxicillin) resistance strains. 55 (100%) of 55 chloramphenicol resistance strains, 3 (100%) of 3 gentamicin resistance strains and 5 (100%) of 5 kanamycin resistance strains did contain cml, aadB, and aphA1-Iab, respectively. strB (89.9%), strA (88.4%), aadA2 (84.1%) and aadA1 (72.5%) were detected from 69 streptomycin resistance strains. sulII and dhfrXII were detected from 49 (100%) of 49 sulfamethoxazole/trimethoprim resistance strains, but sulI was not detected. tetA (97.9%) and tetB (21.6%) were detected from 97 tetracycline resistance strains. int gene was detected from 58 (56.9%) of 102 strains. 54 S. Typhimurium of 102 Salmonella spp. were attempted to detect drug resistance genes. TEM was detected from 44 (95.7%) of 46 $\beta$-lactams (45 ampicillin or 1 amoxicillin) resistance strains. cmlA was detected from 51 (100%) of 51 chloramphenicol resistance strains. aadA2 (100%), strA (100%), strB (100%), and aadA1 (79.6%) were detected from 54 streptomycin resistance strains. sulII (100%) and dhfrXII (100%) were detected from 49 sulfamethoxazole/trimethoprim resistance strains. tetA was detected from 54 (100%) of 54 tetracycline resistance strains. int gene was detected from 54 (100%) of 54 strains. The major drug resistance pattern and resistance gene profile were ampicillin, chloramphenicol, streptomycin, sulfamethoxazole/trimethoprim and tetracycline (ACSSuT) and TEM, cmlA, aadA1, aadA2, strA, strB, sulII, dhfrXII, tetA and int, respectively.

• Journal of the Society of Cosmetic Scientists of Korea
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• v.34 no.2
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• pp.93-99
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• 2008

Until now, (-)-epigallocatechin-3-gallate(EGCG) is known as the most powerful antioxidant among green tea catechins having many beneficial effects on human skin. Considering that the content of catechins is variable according to many conditions such as solvent, temperature and pressure, we prepared the heat-epimerized-EGCG-mixture (HE-EGCG-mix) containing high content of gallocatechin-3-gallate(GCG) by epimerization during autoclaving process and found out its optimal condition for maximizing conversion from EGCG to GCG. To investigate the effects of EGCG and HE-EGCG-mix on skin barrier function, we performed in vivo experiments with hairless mice. We found that HE-EGCG-mix has more potent stimulating activity than EGCG for the production of involucrin 7(INV7) and for recovery of barrier function in SKH-1 mice. Also, we found that GCG stimulates $PPAR-{\alpha}$ transactivation more effectively than EGCG in vitro by transient transfection assay for $PPAR-{\alpha}$ activation activity. These imply that HE-EGCG-mix consisting of high content of GCG should stimulate more efficiently recovery of skin barrier through PPAR-mediated-kerationocyte differentiation than EGCG. In conclusion, our study may provide a possibility that GCG, the C-2 epimer of EGCG, could be a potentially effective agent for development of new cosmetics or health foods for recovery of skin barrier.

• Journal of the Institute of Electronics Engineers of Korea SD
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• v.44 no.7 s.361
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• pp.71-80
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• 2007

This paper describes an efficient hardware design of WiBro security processor (WBSec) supporting for the security sub-layer of WiBro wireless internet system. The WBSec processor, which is based on AES (Advanced Encryption Standard) block cipher algorithm, performs data oncryption/decryption, authentication/integrity, and key encryption/decryption for packet data protection of wireless network. It carries out the modes of ECB, CTR, CBC, CCM and key wrap/unwrap with two AES cores working in parallel. In order to achieve an area-efficient implementation, two design techniques are considered; First, round transformation block within AES core is designed using a shared structure for encryption/decryption. Secondly, SubByte/InvSubByte blocks that require the largest hardware in AES core are implemented using field transformation technique. It results that the gate count of WBSec is reduced by about 25% compared with conventional LUT (Look-Up Table)-based design. The WBSec processor designed in Verilog-HDL has about 22,350 gates, and the estimated throughput is about 16-Mbps at key wrap mode and maximum 213-Mbps at CCM mode, thus it can be used for hardware design of WiBro security system.

• Korean Journal of Veterinary Service
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• v.32 no.1
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• pp.61-76
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• 2009

At the present study, it was aimed to explore the molecular genetic characterization of multiple antimicrobial resistant Salmonella spp. isolates from pigs and cattle. A total of 138 Salmonella Typhimurium (S. Typhimurium) isolates were typed with phage, among them, 83.3% of S. Typhimurium tested could divide into a 10 phage types. Definitive type 193 (DT193) (25.4%) and DT195 (24.6%) were exhibited as the dominant types. DT104 and U302 were found from pigs and cattle. On the other hand, S. Enteritidis had 6 phage types, of them, phage type 21 (PT21) and PT11b were the popular types. In the plasmid profiles, 135 of S. Typhimurium isolates were exhibited 1 to 6 plasmid bands which molecular weight ranged from 90 to 2kb. 35 isolates (25.4%) harbored a 90kb plasmid which is thought to be the serotype specific virulence plasmid. Two of twenty five S. Enteritidis had common plasmids at 2 and 1.5kb. With multiplex polymerase chain reaction, virulence genes (invA and spvC) were detected from all Salmonella spp. from 167 of S. Typhimurium, S. Enteritidis and chloramphenicol resistant S. Schwarzengrund, but some drug resistant genes, such as PSE-1, cml/tetR and flo were not determined but other drug resistant genes, for example TEM and int were found. The detection rates of spvC, TEM and int gene was 35.3%, 29.3% and 72.5%, respectively. The TEM gene was highly popular in S. Typhimurium, which was detected from ampicillin and amoxicillin resistant strains as 95.9%. int gene was able to detect from all the isolates identified as multidrug resistsnt (MDR), particularly DT193 was thought as the most prevalent virulence and multidrug resistance isolate. The major plasmid profile and drug resistance pattern of DT193 were 90, 40, 10.5, 6.3, 3.0kb and ACCbDNaPSSuT, respectively. MDR was commonly found in other phage types, particularly DT104, U302 and DT203.

• Journal of Marine Life Science
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• v.6 no.2
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• pp.58-65
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• 2021

As aging progresses, reactive oxygen species (ROS) reduces skin moisturization and collapses skin barrier function. In this study, we evaluated the efficacy of skin moisturizing and skin barrier function enhancement by extracts from halophytes using HaCaT cells. Spartina anglica (S. anglica; SAE) and Calystegia soldanella (C. soldanella; CSE), a kind of halophytes, were collected from Dongmak beach in Incheon, and extracted with 70% ethanol. At the first, we evaluated the cytotoxicity of extracts in HaCaT cell using WST-8 Kit. As a result, the other experiment was conducted by setting the concentration at which the cell viability was 90% or more. SAE and CSE showed high radical scavenging activity through ABTS assay. Expression levels of genes related to skin moisturizing and skin barrier functions, were analyzed by real-time qPCR. As a result, it showed that the expression of aquaporin 3, hyaluronan synthase 2, and transglutaminase 1 was increased by SAE treatment but not changed by CSE. Activation of extracellular signal regulated kinase (ERK), c-Jun N-terminal kinase (JNK), and p38 mitogen activated protein kinase was induced by SAE. These results suggest that SAE can be used as functional materials for cosmetics for skin moisturizing and barrier function enhancement.

• Journal of Global Scholars of Marketing Science
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• v.20 no.2
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• pp.135-148
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• 2010

Arab boycotts of Danish products, Australian boycotts of French products and Chinese consumer aversion toward Japanese products are all examples of how adverse actions at the country level might impact consumers' behavior. The animosity literature has examined how consumers react to the adverse actions of other countries, and how such animosity impacts consumers' attitudes and preferences for products from the transgressing country. For example, Chinese consumers are less likely to buy Japanese products because of Japanese atrocities during World War II and the unjust economic dealings of the Japanese (Klein, Ettenson and Morris 1998). The marketing literature, however, has not examined how consumers react to adverse actions committed by their own country against other countries, and whether such actions affect their attitudes towards purchasing products that originated from the adversely affected country. The social psychology literature argues that consumers will experience a feeling called collective guilt, in response to such adverse actions. Collective guilt stems from the distress experienced by group members when they accept that their group is responsible for actions that have harmed another group (Branscombe, Slugoski, and Kappenn 2004). Examples include Americans feeling guilty about the atrocities committed by the U.S. military at Abu Ghraib prison (Iyer, Schamder and Lickel 2007), and the Dutch about their occupation of Indonesia in the past (Doosje et al. 1998). The primary aim of this study is to examine consumers' perceptions of adverse actions by members of one's own country against another country and whether such perceptions affected their attitudes towards products originating from the country transgressed against. More specifically, one objective of this study is to examine the perceptual antecedents of collective guilt, an emotional reaction to adverse actions performed by members of one's country against another country. Another objective is to examine the impact of collective guilt on consumers' perceptions of, and preference for, products originating from the country transgressed against by the consumers' own country. If collective guilt emerges as a significant predictor, companies originating from countries that have been transgressed against might be able to capitalize on such unfortunate events. This research utilizes the animosity model introduced by Klein, Ettenson and Morris (1998) and later expanded on by Klein (2002). Klein finds that U.S. consumers harbor animosity toward the Japanese. This animosity is experienced in response to events that occurred during World War II (i.e., the bombing of Pearl Harbor) and more recently the perceived economic threat from Japan. Thus this study argues that the events of Word War II (i.e., bombing of Hiroshima and Nagasaki) might lead U.S. consumers to experience collective guilt. A series of three hypotheses were introduced. The first hypothesis deals with the antecedents of collective guilt. Previous research argues that collective guilt is experienced when consumers perceive that the harm following a transgression is illegitimate and that the country from which the transgressors originate should be responsible for the adverse actions. (Wohl, Branscombe, and Klar 2006). Therefore the following hypothesis was offered: H1a. Higher levels of perceived illegitimacy for the harm committed will result in higher levels of collective guilt. H1b. Higher levels of responsibility will be positively associated with higher levels of collective guilt. The second and third hypotheses deal with the impact of collective guilt on the preferences for Japanese products. Klein (2002) found that higher levels of animosity toward Japan resulted in a lower preference for a Japanese product relative to a South Korean product but not a lower preference for a Japanese product relative to a U.S. product. These results therefore indicate that the experience of collective guilt will lead to a higher preference for a Japanese product if consumers are contemplating a choice that inv olves a decision to buy Japanese versus South Korean product but not if the choice involves a decision to buy a Japanese versus a U.S. product. H2. Collective guilt will be positively related to the preference for a Japanese product over a South Korean product, but will not be related to the preference for a Japanese product over a U.S. product. H3. Collective guilt will be positively related to the preference for a Japanese product over a South Korean product, holding constant product judgments and animosity. An experiment was conducted to test the hypotheses. The illegitimacy of the harm and responsibility were manipulated by exposing respondents to a description of adverse events occurring during World War II. Data were collected using an online consumer panel in the United States. Subjects were randomly assigned to either the low levels of responsibility and illegitimacy condition (n=259) or the high levels of responsibility and illigitemacy (n=268) condition. Latent Variable Structural Equation Modeling (LVSEM) was used to test the hypothesized relationships. The first hypothesis is supported as both the illegitimacy of the harm and responsibility assigned to the Americans for the harm committed against the Japanese during WWII have a positive impact on collective guilt. The second hypothesis is also supported as collective guilt is positively related to preference for a Japanese product over a South Korean product but is not related to preference for a Japanese product over a U.S. product. Finally there is support for the third hypothesis, since collective guilt is positively related to the preference for a Japanese product over a South Korean product while controlling for the effect of product judgments about Japanese products and animosity. The results of these studies lead to several conclusions. First, the illegitimacy of harm and responsibility can be manipulated and that they are antecedents of collective guilt. Second, collective guilt has an impact on a consumers' decision when they face a choice set that includes a product from the country that was the target of the adverse action and a product from another foreign country. This impact however disappears from a consumers' decision when they face a choice set that includes a product from the country that was the target of the adverse action and a domestic product. This result suggests that collective guilt might be a viable factor for company originating from the country transgressed against if its competitors are foreign but not if they are local.