• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Tuberculosis and Respiratory Diseases
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• v.44 no.6
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• pp.1234-1244
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• 1997

Background : Nowadays drug resistant tuberculosis is making problems in the treatment of pulmonary tuberculosis and its number is increasing. Several reasons for this are considered including irregular medication, poor drug compliance and wrong regimens. But there are treatment failure cases in spite of regular medication with short-term standard regimens. We reviewed clinical data of 50 patients to find out possible causes of this. Method : Subject of this study was 50 patients who failed in the primary treatment of pulmonary tuberculosis in spite of regular medication with short-term standard regimens. All of them were under treatment with secondary regimens in National Masan Tuberculosis Hospital on Oct 1996. The patient's records were analyzed retrospectively and direct interviews with patients were done. Results : There were relatively more patients in the age of 20th. Male overwhelmed in number. There were smoking in 22 patients and drinking in 24 patients during medication. 17(34%) patients had family history of tuberculosis. Public health center was the most common site for the initial diagnosis among medical institutes. 42 patients had subjective symptoms for pulmonary tuberculosis. 38 patients got sufficient explanation from medical institute about tuberculosis and medication courses. 24 patients had bilateral lesions on chest X-ray film and 43 patients had cavitary lesions. 29 patients had past history for pulmonary tuberculosis with regular medication. The results of drug sensitivity test showed resistance in 41 patients of whom we could get the results. Conclusion : Main cause of treatment failure of pulmonary tuberculosis in spite of regular medication with short-term standard regimens was drug resistance. Several factors were considered to be related to high prevalence of drug resistance, including age of 20th, male, family history for tuberculosis, bilateral lesions or remaining cavitary lesion on chest X-ray film.

• Tuberculosis and Respiratory Diseases
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• v.44 no.6
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• pp.1245-1255
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• 1997

Background : Rifampicin(RFP) is a key component of the antituberculous short-course chemotherapy and the RFP resistance is a marker of multi-drug resistant(MDR) tuberculosis. RPoB gene encodes the $\beta$-subunit of RNA polymerase of M. tuberculosis which is the target of RFP. And rpoB gene mutations are the cause of RFP resistance of M. tuberculosis. Although several reports showed that PCR-SSCP would be a rapid diagnostic method for identifying the RFP resistance, there were few reports Performed using direct, clinical specimens. So we Performed PCR-SSCP analysis of rpoB gene of M. tuberculosis in direct, clinical specimens. Methods : 75 clinical specimens were collected from patients at Asan Medical Center from June to August 1996. After PCR of IS 6110 fragments, 43 both AFB smear-positive and IS6110 fragment PCR-positive specimens were evaluated. The RFP susceptibility test was referred to the referral laboratory of the Korean Tuberculosis Institute. DNA was extracted by bead beater method. And heminested PCR was done using 0.1ul(1uCi) [$\alpha-^{32}P$]-dCTP. SSCP analysis was done using non-denaturating MDE gel electrophoresis. Results : The results of PCR of IS6110 fragments of M. tuberculosis were positive in 55(73%) cases of 75 AFB smear-positive clinical specimens. Of the 55 specimens, RFP susceptibility was confirmed in only 43 specimens. Of the 43 AFB smear-positive and IS6110 fragment-positive specimens, 29 were RFP susceptible and 14 were RFP resistant. All the RFP susceptible 29 strains showed the same mobility compared with that of RFP sensitive H37Rv in SSCP analysis of ropB gene. And all the other RFP resistant 13 strains showed the different mobility. In other words they showed 100% identical results between PCR-SSCP analysis and traditional susceptibility test. Conclusion : The PCR-sseP analysis of rpoB gene in direct clinical specimens could be used as a rapid diagnostic method for detecting RFP resistant M. tuberculosis.

• Tuberculosis and Respiratory Diseases
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• v.45 no.2
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• pp.388-396
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• 1998

Background: Etiologic diagnosis of pleural effusion is usually made by clinical characteristics, pleural fluid analysis and pleural biopsy. But, despite careful diagnostic study, the cause of pleural effusion cannot be found in about 20 percent of patients, especially in loculated pleural effusions. Tuberculous pleurisy is one of the most common cause of pleural effusion in Korea. But, pleural fluid culture for Mycobacterium tuberculosis are positive in only 20 to 30 percent of patients and typical pleural biopsy finding in less than 50 percent of patients with this disease. In recent studies, adenosine deaminse(ADA) and its isoenzymes were proposed to be a useful diagnostic tool for differential diagnosis of pleural effusion. We investigated the pattern of ADA and its iscenzyme activities in various cause of pleural effusions to evaluate the diagnostic value of measuring ADA and its isoenzymes. Method: We measured total ADA and its isoenzyme activities in pleural fluid and serum from 54 patients with pleural effusion(25 tuberculous pleural effusion, 10 parapneumonic effusion, 14 malignant pleural effusion, 5 transudative pleural effusion), including 5 loculated tuberculous pleural effusions and 6 loculated parapneumonic effusions. Total ADA activity was measured by the spectrophotometric method and ADA2 isoenzyme activity was measured with same method using EHNA, potent inhibitor of ADA1 isoenzyme activity. Result: Total ADA activity of tuberculous pleural effusion was higher than malignant pleural effusion(p<0.01), but no significant difference was found between tuberculous pleural effusion and parapneumonic effusion(tuberculous pleural effusion: $148.9{\pm}89.9IU/L$, parapneumonic effusion: $129.0{\pm}119.4IU/L$, malignant pleural effusion: $48.7 {\pm}39.7IU/L$). Percentage of ADA2 activity to total ADA activity(ADA2%) of pleural effusion of tuberculous pleurisy was higher than parapneumonic effusion(p<0.05). but no significant difference was found between tuberculous pleural effusion and malignant pleural effusion(tuberculous pleural effusion: $57.2{\pm}10.7%$, parapneumonic effusion: $35.9{\pm}17.8%$, malignant pleural effusion: $60.7{\pm}4.1%$). In loculated pleural effusion, ADA2% of tuberculous pleural effusion was higher than parapneumonic effusion(tuberculous pleural effusion: $53.3{\pm}3.9%$, parapneumonic effusion: $27.8{\pm}7.9%$). Conclusion: Measurement of ADA isoenzyme activity is useful for differentiating tuberculous pleural effusion from parapneumonic effusion, especially in loculated pleural effusion.

• Journal of Aquaculture
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• v.21 no.1
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• pp.26-33
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• 2008

This study investigated the synergistic effects of dietary supplementation of quartz porphyry(QP) and a laboratory developed feed stimulants, BAISM(BS) on growth performance and utilization as the additives for juvenile eel Anguilla japonica. Six isoenergetic experimental diets(18.2 kJ/g) were formulated to contain 50% crude protein, 15% lipid with or without dietary QP(Song-Gang stone, Davistone, Korea) and BS supplementation. QP and BS were provided at 0% in the control diet($Q_0B_0$) and at 0.7% QP+0% BS($Q_{0.7}B_0$), 0.7% QP+0.3% BS($Q_{0.7}B_{0.3}$), 0.7% QP+0.5% BS($Q_{0.7}B_{0.5}$), 0.7% QP+0.75% BS($Q_{0.7}B_{0.75}$) and 0.7% QP+1.0% BS($Q_{0.7}B_{1.0}$) in experimental diets on dry matter basis. After four weeks of adaptation, triplicate groups of 30 fish initially averaging $15{\pm}0.1g(mean{\pm}SD)$ were randomly distributed into each aquarium, and they were fed one of the experimental diets for 8 weeks. By the end of the feeding trial, weight gain(%), specific growth rate(%), feed efficiency(%) and protein efficiency ratio of fish fed diet $Q_{0.7}B_{0.5},\;Q_{0.7}B_{0.75}\;and\;Q_{0.7}B_{1.0}$, were significantly higher(P<0.05) than those of fish fed the other diets. But, $Q_{0.7}B_{0.5},\;Q_{0.7}B_{0.75}\;and\;Q_{0.7}B_{1.0}$ were no significant differences(P<0.05). In challenge test, fish were infected by intraperitoneal injection of 0.1 mL bacterial suspension with Edwardsiella tarda per fish after the feeding trial. As a result, fish fed QP and BS supplemented diets have a significantly higher cumulative survival rate than those of fish fed control diet(P<0.05). In conclusion, these results indicated that the optimum dietary supplementation level of QP and BS could be approximately 0.7% quartz porphyry+0.5% BAISM($Q_{0.7}B_{0.5}$) of diet based on WG, FER, SGR, PER, cumulative survival rate in juvenile eel A. japonica.

• Journal of Dental Rehabilitation and Applied Science
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• v.27 no.2
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• pp.197-207
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• 2011

The study aimed at examining how different reline resins affect flexural strength and flexural modulus of denture base. A total of 80 specimens ($64{\times}10{\times}3.3$ mm, according to ISO 1567:1999) of heat-polymerized resin, 40 specimens for (Lucitone199(Dentsply Int., NewYork, USA), SR Ivocap(Ivoclar AG, Schaan, Liechtenstein)) respectively, were polymerized according to the manufacturer's instructions and divided into eight groups(n = 10). Control group specimens remained intact. Specimens in the other groups were abraded on both sides to 2 mm thickness, and were relined in 1.3 mm thickness with 3 types of resins (Lucitone199(Dentsply), SR Ivocap(Ivoclar), and Rebase II(Tokuyama Co., Ltd, Tokyo, Japan)). All specimens were preserved in distilled water at $37^{\circ}C$ for 50 hours, and then were subjected to flexural strength testing in a universal testing machine using 3-point loading. A crosshead speed of 5 mm/min was used, and the distance between the supports was 50 mm. Data analyses included one-way analysis of variance(ANOVA) and the Tukey Honestly Significant Difference test (p=.05). Both heat-polymerized resin groups and auto-polymerized resin groups showed statistically low flexural strength and flexural modulus than control groups. Specimens relined with Lucitone 199 showed significantly higher flexural strength and flexural modulus than those relined with SR-Ivocap. Specimens relined with auto-polymerized resin showed significantly lower flexural strength and flexural modulus than those relined with heat-polymerized resin. Relining with heat-polymerized resins showed superior mechanical properties to relining with an auto-polymerized resin. Relining with the same heat-polymerized resin as the denture base does not affect mechanical properties of a denture. Lucitone199 using a compression-mould technique resulted in the highest flexural strength.

• Journal of Wetlands Research
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• v.7 no.3
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• pp.75-85
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• 2005

The Construction of industrial complex areas means the increase of imperviousness rate and the increase of nonpoint pollutant emissions during a rainfall. Generally the retention basin can become the alternative for removing and controling these nonpoint pollutants. Recently Ministry of Environment are trying to change the purpose of retention basins from flooding control to nonpoint pollutant control. In order to propel the stormwater management program, administration plan of stormwater management is enacted in Spring, 2005. Hereafter, in a newly developing area, the best management practices should be established to control the nonpoint pollutant. Landuses of the research area are classified to the categories of the 1st manufacturing industry, metal industry, fiber and chemical product manufacturing industry, etc. Therefore, this research was performed to understand washed-off characteristics of stormwater and to suggest the controling method of nonpoint pollutants. The optimum capacity of the retention basin can be determined by analyzing the relationships among data of rainfall, runoff, washed-off pollutants from the areas. The rainfall analysis using the data of normal year, recent 2, 5 and 10 years shows that the 80% rainfall frequency was occurred on 10mm accumulated rainfall, but which is not considered the first flush effect. However, by considering the first flush effect, the appropriate treatment capacity of rainfall can be decreased to 4-5mm accumulated rainfall. Using the criteria, the optimum capacity of retention basin is determined to $12,000m^3$ in the research area. The washed-off nonpoint pollutant loading from the areas have beeb calculated to 435ton/yr for TSS, 238ton/yr for COD, 8,518kg/yr for TKN and 1,816kg/yr for TP. The mass of 78.3ton/yr for TSS, 20.4ton/yr for BOD, 128.6ton/yr for COD, 4.6ton/yr for TKN and 980kg/yr for TP can be reduced by constructing the retention basin. The sediment accumulation rate is also calculated by $6.53kg/m^2-hr$.

• Journal of Korea Water Resources Association
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• v.40 no.11
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• pp.887-898
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• 2007

A physically based semi-distributed model, SWAT was applied to the Chungju Dam upstream watershed in order to investigate the spatial and temporal characteristics of watershed sediment yields. For this, general features of the SWAT and sediment simulation algorithm within the model were described briefly, and watershed sediment modeling system was constructed after calibration and validation of parameters related to the runoff and sediment. With this modeling system, temporal and spatial variation of soil loss and sediment yields according to watershed scales, land uses, and reaches was analyzed. Sediment yield rates with drainage areas resulted in $0.5{\sim}0.6ton/ha/yr$ excluding some upstream sub-watersheds and showed around 0.51 ton/ha/yr above the areas of $1,000km^2$. Annual average soil loss according to land use represented the higher values in upland areas, but relatively lower in paddy and forest areas which were similar to the previous results from other researchers. Among the upstream reaches, Pyeongchanggang and Jucheongang showed higher sediment yields which was thought to be caused by larger area and higher fraction of upland than other upstream sub-areas. Monthly sediment yields at the main outlet showed same trend with seasonal rainfall distribution, that is, approximately 62% of annual yield was generated during July to August and the amount was about 208 ton/yr. From the results, we could obtain the uniform value of sediment yield rate and could roughly evaluate the effect of soil loss with land uses, and also could analyze the temporal and spatial characteristics of sediment yields from each reach and monthly variation for the Chungju Dam upstream watershed.

• Food Science and Preservation
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• v.15 no.1
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• pp.58-65
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• 2008

The Acorn (Quercus acutissima CARRUTHERS), which contains a large quantity of tannin, should be developed as a processed food as the acorn is rich in natural antioxidants and other valuable components. Accordingly, acorn extraction conditions for polyphenol and gallic acid (both antioxidants) were investigated by response surface methodology. The content of polyphenols were determined under 16 different extraction conditions based upon a central composite design. The parameters varied over $30-70^{\circ}C$ of extraction temperature, 1-5 h of extraction time, and 5-25 mL/g of solvent ratio, Gallic acid extraction was optimal at $60-100^{\circ}C$ extraction temperature, 1-5 h of extraction time, and 5-25 mL/g of solvent ratio, Epicatechin content was highest at $56.77^{\circ}C$, 4.16 hand 22.38 mL/g. Catechin content was highest at $52.37^{\circ}C$, 2h and 23.59 mL/g. The maximum catechin content was $91.30{\mu}g/mL$. Epigallocatechin content was influenced by extraction temperature and time. The maximum epigallocatechin content was $1,066.56{\mu}g/mL$ at $61.42^{\circ}C$, 4.17h, and 9.25 mL/g. The maximum value of epicatechingallate content was $125.39{\mu}g/mL$ at $47.72^{\circ}C$, 3.04h, and 24.93mL/g. Epigallocatechingallate content was influenced principally by solvent ratio and the maximum content was $61.38{\mu}g/mL$ at $48.11^{\circ}C$, 2.96h, and 24.95mL/g. The total polyphenol content was maximal at $1,332.75{\mu}g/mL$, after extraction at $61.50^{\circ}C$, 4.24h, at 9.71mL/g. The higher the extraction temperature and the longer the extraction time, the greater the polyphenol content. Gallic acid content was highest, the maximal level was $30.51{\mu}g/mL$ after $65.84^{\circ}C$, 1.65h at 17.17 mL/g, and this was influenced principally by extraction time and solvent ratio.

• Korean Journal of Plant Resources
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• v.27 no.1
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• pp.80-88
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• 2014

This study was carried out to understand the effect of sowing date on growth characteristics, flower duration of a total of 6 domestic rapeseed cultivars, "Sunmang", "Tammiyuchae", "Tamlayuchae", "Naehanyuchae", "Yongsanyuchae" and "Hallayuchae" with different sowing dates (25 Sept., 5 Oct., 15 Oct., 25 Oct., 5 Nov.) in Muan, Jeollanamdo, Republic of Korea. The results obtained were summarized as the follows: The number of seedling stand after overwintering was decreased in all 6 cultivars. It changed little until 5 Oct., and then showed continuously largely decrease as the sowing date being delayed. As the sowing date was being delayed, plant height was decreased while Silique length and thousand seed weight were increased. Seed yield in all 6 cultivars decreased almost linearly with late sowing date. In correlation analysis between the delaying sowing date and growth characteristics, it was inversely correlated with plant height ($r=-0.769^{**}$), No. of branches/plant ($r=-0.760^{**}$), No. of siliqua/panicle ($r=-0.631^{**}$) and seed yield ($r=-0.946^{**}$), while showed a positive correlation with silique length (r=0.635), seed diameter ($r=0.629^{**}$) and thousand grain weight ($r=0.422^*$). No. of seeds/silique and seed set percentage were not significantly correlated with the delaying sowing date. The flower duration was long in order of Sunmang, Tammiyuchae, Yongsanyuchae, Naehanyuchae, Hallayuchae and Tamlayuchae. Varietal variation of flowering date was larger with early sowing date than with delaying sowing date. The range of flower duration across all cultivars was from 1 day of Tamlayuchae to 14 days of Sunmang according to the sowing date, and the end flowering date was able to be extended from 2 to 9 days, compared to normal date of end flowering.