• International Journal of Advanced Culture Technology
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• v.10 no.3
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• pp.202-209
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• 2022

This study investigates the association between corporate international diversification and audit fees and audit hours. Korean firms' overseas investment has rapidly increased in recent years and the trend of international diversification is expected to accelerate in the future. Thus, it is important to investigate how auditors respond to globally diversified firms. Our empirical findings show that internationally diversified firms incur higher audit fees and audit hours. This suggests that auditors perceive global diversification as being a higher business risk and require higher external audit fees so that they can decrease audit risk arising from inherent organizational complexity. Further, auditors expand audit procedures to collect more audit evidences, exerting increased audit effort. This study provides empirical evidences that corporate global diversification results in higher audit fees and audit hours. Auditors may refer to these results when planning their audit and determining audit fees and audit hours.

• 대한공업교육학회지
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• v.42 no.2
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• pp.1-19
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• 2017

The purpose of this study is to analyze the job performance hours and reasonable job performance hours of teachers working at secondary level technical vocational education institutes. This study analyzed the differences in the job performance hours and reasonable hours that have been investigated according to special subject teachers and general subject teachers. Based on Job Specifications of Teachers Working at Secondary Level Technical Vocational Education Institutes, the development of research tool was finalized, and questionnaires were used as the research tool. The results of this study are as follows. First, the total job performance hours and total reasonable job performance hours perceived by teachers working at secondary level technical vocational education institutes were found to be 2,787.8 minutes and 2,934.7 minutes respectively with a difference of 146.9 minutes. In regards to the job category-specific job performance hours, they were found to be high in the order of lesson administration, extracurricular student guidance, school affairs and administrative duties, and lesson preparation and planning, while the reasonable job performance hours were found to be high in the order of lesson administration, lesson preparation and planning, extracurricular student guidance, and school affairs and administrative duties. As for the job categories with shorter reasonable job performance hours compared to job performance hours, they were found to be lesson administration, extracurricular student guidance, and school affairs and administrative duties. In other job categories, it was found that longer job performance hours are needed. Second, the job performance hours perceived by each subject teacher from other schools, they were found to be 2,888.3 minutes for special subject teachers and 2,536.1 minutes for general subject teachers, while showing 3,021.8 minutes for special subject teachers and 2,716.8 minutes for general subject teachers regarding reasonable job performance hours. The differences between the job performance hours and reasonable job performance hours perceived by teachers from other schools were found to be 133.5 minutes for special subject teachers and 180.7 minutes for general subject teachers.

• Environmental Analysis Health and Toxicology
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• v.23 no.4
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• pp.315-323
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• 2008

In this study, the backs with a hair cut of 6-week-old healthy ICR male mice were once exposed to a dose of $400\;mJ/cm^2$ UVB. An acute dermal inflammation was observed, and the certified 100% pure and natural lavender essential oil were applied to the UVB-exposed mice skin twice a day. It was observed that the mice exposed to UVB resulted in an acute inflammation, and when treated with lavender oil the degree of inflammation was much alleviated, and the inflamed skins of both the control and lavender oil-treatment groups were cured almost completely after 6 days of the UVB exposure. At 24 hours after UVB exposure, the epidermal keratinocytes in the control group showed a cell-membrane damage with the destruction of intercellular junctions, agglutination of tonofilaments within the cytoplasm and nucleus damage, while the lavender oil-treatment group had much less cell damage than the control group. While the control group showed a significant increase (p<0.05) in the activity of XO up to 144 hours, the lavender oil-treatment group did not show any significant increase except for 48 hours after the UVB exposure. Both the control and lavender essential oil-treatment groups had a significant decrease in the activities of CAT and SOD up to 96 hours. Particularly, the CAT activity was significantly lower(p<0.05) in the lavender oil-treatment group than the control group up to 48 hours, and higher than the control group at and after 96 hours. The GST activity was significantly decreased in both the control and lavender oil-treatment groups up to 96 hours after the UVB exposure except for the control group at 24 hours, and that of the lavender oil-treatment group was higher than the control group at and after 96 hours. Therefore, it is assumed that the application of the lavender oil to the ultraviolet-damaged mice skin can be effective in treatment for the damaged skin.

• Asian-Australasian Journal of Animal Sciences
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• v.6 no.2
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• pp.265-270
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• 1993

Ammonia and/or sulphur dioxide treated and untreated wheat leaf sheaths were compared for cell wall digestion by incubation with rumen liquor for 24 and 48 hours. Scanning electron microscope (SEM) was used to study the relative rate and extent of cell wall digestion. Treated wheat straw leaf sheaths were distorted, with more distortion observed in ammonia and sulphur dioxide combined treatment than any other treatment. Rumen liquor digestion for 24 hours of untreated leaf sheath showed disrupted phloem, partially ruptured parenchyma and vascular tissues and further partially distorted inner bundle sheaths and vascular bundle after 48 hours incubation. Sulphurated leaf sheaths showed extensive degraded parenchyma and sclerenchyma material in 24 hours incubation, however, all tissues were irregulary shaped in 48 hours incubation. In ammoniation, epidermal cell walls and small vascular bundles began to disintegrate by 24 hours incubation, extensively changed structure and degraded epidermal tissue by 48 hours incubation. Combination treatment of leaf sheaths degraded all cell walls of parenchyma, phloem and vascular bundle by 24 hours incubation, however, structures only of inner bundles sheath with extended land, sclerenchyma and cutinized epidermal cell walls remained.

• Journal of Labour Economics
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• v.40 no.2
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• pp.31-68
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• 2017

This study examined the moonlighting behavior in Korea, to which relatively less attention has been paid. Based on the wage earners of 25 to 65 year old married, the results show that about 1.4% of the sample have dual jobs, working very long hours, on average 60 hours for a week combining both the primary job and the secondary job. The results of the fixed effects logit model on the moonlighting participation indicate that the wage rate and the hours of work in the primary job have a negative effect on moonlighting participation while the insecurity of the primary job appears to lead to a higher probability of taking a secondary job. The results of the moonlighting hours analysis suggest that hours worked in the primary job have a negative effect on moonlight hours while the wage of the primary job does not appear to have any significant effect on moonlighting hours. Interestingly enough, the wage of the secondary job appears to have a negative impact on moonlighting hours, which might be very plausible considering the long working hours moonlighters are engaged in.

• Journal of the East Asian Society of Dietary Life
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• v.23 no.3
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• pp.382-390
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• 2013

The purpose of this study is to provide the basic findings concerning a quality evaluation. The first conclusion is the coffee's $CO_2$ gas production between a roast brewed at 0 hour and 72 hours after grinding. The espresso, 48 hours after its grind, emits a small amount of $CO_2$ gas, whereas 72 hours after being grinded there is no discharge. In the sensory evaluation, the overall preference is the 72 hours later grind, in accordance to the decrease of the bitter, acid, and sour taste with the increase of the sweet, nutty, and chocolaty flavors. The foam index indicates a significant reduction between the roasts brewed at 0 hour and 72 hours after grinding. A persistence of crema in the Colombian Colombia and Ethiopian Yirgacheffe decline for the 72 hours after its grind coffee. The Tanzanian Kilimanjaro and Brazilian Cerrado roasts show no difference. The pH is decreased in the 72 hours after its grind roast. Moreover, sugar contents in the Colombian Excelso and Brazilian Cerrado are increased, whereas the Tanzanian Kilimanjaro sugar contents are decreased, along with its density.

• The Journal of Korean Medicine
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• v.27 no.1 s.65
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• pp.23-35
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• 2006

Objectives : This study was conducted to investigate the inhibitory effects of Gaejibokryunghwan on cell proliferation in HeLa cells. Methods : Human uterine cervical carcinoma HeLa cells were cultured in the 1%, 5% and 10% concentration of Gaejibokryunghwan extract solution. All three were cultured for 24 hours, 48 hours and 72 hours each, to examine the inhibitory effects of Gaejibokryunghwan. Afterwards, we drew out the effect of Gaejibokryunghwan extract solution by making 5 analysis. First analysis was to measure the proliferation rate of cells. Second was FACS analysis. Third was to estimate the activity or caspase-3. Fourth, we used XTT assay to analyze the activation or cells. Ana lastly, a molecular biological method was used to determine activation of MAP kinase in the HeLa cells. Results : After 24, 48 and 72 hours cultivation, the proliferation of HeLa cells showed the dose-dependent decrease in all Gaejibokryunghwan extract solution groups compared to the control group. In the FACS analysis, Gaejibokryunghwan extract solution groups showed increased caspase expression compared to the control group, except for the group for 48 and 72 hours in 1 % concentrate. Caspase-3 activities were increased in all, except tile group cultured for 24 hours in 5% concentrate and the groups cultured for 48 hours in 1% and 5% concentrate. In the XTT study, 1% Gaejibokryunghwan extract solution groups showed increase compared to the control group, but other Gaejibokryunghwan extract solution containing groups showed significant decrease compared to the control after 24, 48 and 72 hours of cultivation. The expressions of MAP kinase were decreased in all Gaejibokryunghwan extract solution containing groups compared to the control group after 24, 48 and 72 hours of cultivation. Conclusions : From this study, we could suggest that Gaejibokryunghwan be available to the inhibition of proliferation of human cervical carcinoma cell line, HeLa cells in vitro.

• Journal of Advanced Navigation Technology
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• v.23 no.6
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• pp.501-506
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• 2019

This paper presents a prescriptive alternative for establishing a FRMS suitable for us based on scientific data ahead of the introduction and implementation of the FRMS for air traffic controllers in order to meet the International Civil Aviation Organization (ICAO) international standards. I would like to present. Therefore, we confirmed the operation of each air traffic control agency against the current domestic operating standards, and compared and reviewed the operation methods and standards of air traffic control agencies in each country. The controller in Korea defines 10 hours of working hours per day, 8 hours of minimum breaks, and 40 hours per week. Currently, in the case of air traffic control agencies, the daytime and the appropriate working hours are used in the daytime, but in the nighttime, the average time exceeds 5.9 hours. In the case of 40 hours a week, they work an average of 15.7 hours overtime. By adjusting the nighttime work time, this work can be solved by diversifying the form of the worker's input method according to the personal schedule rather than the two-day (day / night) method, as well as the appropriate nighttime time distribution by supplementing the personnel.

• Applied Microscopy
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• v.27 no.1
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• pp.47-56
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• 1997

The objective of the present study was to investigate the cytotoxicity of adriamycin in liver cells (group A), and the protective effect of squalene to the hepatocytes to which adriamycin-induced cytotcxicity (group B) was examined by transmission electron micro-scope. In the group A, The cisternae of rough endoplasmic reitculum and smooth endoplasmic reticulum are dilated/disoriented at 24 hours and 48 hours. The inner and outer membrane of mitochondria are detached or destructed , and attached ribosomes of rough endoplasmic reticulum are diminished in number. The cisternae of the smooth endoplasmic reticulum are dilated, and the cristae of mitochondria are disrupted at 72 hours and 96 hours. In the group B, the cisternae of the rough endoplasmic reticulum and smooth endoplasmic resticulum are dilated at 24 hours. The cisternae of the smooth endoplasmic reticulum are dilated at 48 hours. The cell organelles of hepatocytes are recovered from cytotoxicity at 72 hours. These results suggest that 50 is not only concerned with composition of the membrane system of the cell organelles but also decreased the cytotoxicity of the hepatocytes.

• The Journal of Korean Medicine
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• v.17 no.2 s.32
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• pp.251-263
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• 1996

In order to investigate experimentally that effect of Moschus, Bovis Calculus, Ursi Fel aqua-axupuncture on acutely damaged liver of rats induced by radix aconiti. The author admininisterated aqua-acupuncture according to method of manufacture stimulation to corresponding points, Kan-su$(BL_8)$ and Ki-mun($LR_{14}$), and carried out hematological, serological examination and electromicroscopical obseration. WBC level was decreased significantly in the experimental groups at 24 and 48 hours as compared with the control group. ${\gamma}-GTP$ level was decreased significantly in the experimental groups at 24 and 48 hours as compared with the control group. GPT level was decreased significantly in the experimental groups at 24 and 96 hours as compared with the control group, but GOT level did not reeveal any statistical difference. At 24-hours group, the cell organelles of the hepatic cells are destructed. The cisternae of the smooth endoplasmic reticulum are particulary dilated in the 24-hours control group compared with experimental group. At 48-hours group, the destructed cell organelles are recovered in the experimental group compared with control group. At 96-hours group, the cell organelles of hepatic cells are showing feture of normal group. According to the above findings, it is considered that Moschus, Bovis Calculus, Ursi Fel aqua-acupuncture has effects of recovery of acutely damaged liver.