• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Tuberculosis and Respiratory Diseases
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• v.52 no.1
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• pp.5-13
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• 2002

Background: DNA repair plays a crucial role in protecting the genome from cancer-causing agents. Therefore, a reduced DNA repair capacity can increase the susceptibility to cancer. The human OGG1 (hOGG1) gene encodes DNA glycosylase/apurinic lyase and excise 8-hydroxyguanine, one of the major premutagenic DNA lesions, which is produced by oxygen radical forming agents including smoking. Recently several polymorphisms in the hOGG1 gene were identified, and it is possible that these polymorphism') may affect the DNA repair capacity and thus modulate cancer susceptibility. The relationship between the codon 326 polymorphism (Ser to Cys) in the hOGG1 gene and lung cancer risk was investigated. Materials and Method: The Ser326Cys genotypes were determined using PCR-RFLP analysis in 299 primary lung cancer patients and 186 healthy controls who were frequency (case:control=3:2) matched according to age and sex. Result: The frequencies of the Ser326Cys genotypes (Ser/Ser, Ser/Cys and Cys/Cys) among cases (23.4%, 51.8%, and 24.7%, respectively) were not significantly different from those among the controls (22.6%,52.1% and 25.3%, respectively). When the analyses were stratified according to age, sex, smoking status and packyears of smoking, no significant association between this polymorphism and lung cancer risk was found. Moreover, the Ser326Cys genotype showed no apparent relationship with any of the histological types of lung cancer. Conclusion: These result suggest that the hOGG1 Ser326Cys polymorphism is not a major contributor to individual lung cancer susceptibility in Koreans.

• Korean Journal of Food Science and Technology
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• v.11 no.1
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• pp.1-7
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• 1979

This experiment was carried out to investigate the nutritive value of brewery's activated sludge on the performance and nutrients utilization of egg type chicken of babcock fed the different levels of sludge. The chemical composition, content of amino acids and mineral in brewery's activated sludge were also analyzed. 3,6,9 and 12% of brewery's activated sludge were supplemented with basal ration as a substituted ingredient to soybean oil meal in experimental ration. The results obtained were as follow: 1. Chemical composition analysis 1) Brewery's activated sludge had 42.50% of crude protein on the air dried basis, and had 15,69% of crude ash, and had 2,060 kcal of metabolizable energy per kg of sludge. 2) Total amino acid content of brewery's activated sludge was 42.50% and 99% crude protein of brewery's activated sludge was a true amino acid, and brewery's activated sludge contained especially more methionine and threonine that those of soybean oil meal. 3) In case of mineral content of brewery's activated sludge, phosphorus, magnesium, copper and iron were plentifully included. However, calcium content in brewery's activated sludge was very low. 2. Feeding trial 1) Body gain of chicken fed the different levels of sludge was decreased in proportion to increasing level of sludge was decreased in proportion to increasing level of sludge. However, no statistical differences were found out between treatments. 2) Diet intake of chicken fed the different levels of sludge was significantly (p<0.05) increased as the supplementation level of sludge in ration increased. 3) Feed conversion of chicken fed the different levels of sludge was high in proportion to increasing level of sludge in ration. However, there were no significant differences between treatments. 3. Digestion trial 1) Utilization of dry matter of chicken fed the different levels of sludge was decreased as the level of sludge in ration increased. However, no statistical differences were found out between treatments. 2) Utilization of crude protein of chicken fed the different levels of sludge was significantly (p<0.01) increased as the level of sludge was higher. Utilization of crude protein of control treatment and of sludge 3% treatment was higher than that of other treatments. 3) Utilization of crude ash of chicken fed the different levels of sludge was significantly (p<0.05) decreased in proportion to increasing level of sludge in ration. 4) Utilization of NFE of chicken fed the different levels of sludge was slightly decreased in proportion to increasing level of sludge in ration. However, no statistical differences were found out between treatments. Therefore according to this experiment, it may be concluded that brewery's activated sludge can be supplemented with chicken ration by $6{\sim}9%$.

• Journal of Genetic Medicine
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• v.8 no.2
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• pp.113-118
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• 2011

Purpose: Placental corticotropin-releasing hormone receptor type 1 (CRHR1) expression is reduced in pregnancies with abnormal placental function such as preeclampsia (PE), and the levels and/or function of CRHR1 are genetically influenced. The aim of this study was to investigate the association between the c.33+8199C>T polymorphism in the CRHR1 gene and PE in a Korean population. Materials and Methods: Using a case-control design, the association between the CRHR1 polymorphism and the risk of PE was investigated in 203 individuals with PE and 211 normotensive controls. Genotypes were determined using a SNapShot kit and an ABI Prism 3100 Genetic analyzer. Results: Genotypes and allele frequencies for the CRHR1 polymorphism did not differ between PE and normotensive pregnancies. The variant T allele was more frequent than the ancestral C allele in both of the groups and was more frequent in the controls than in the cases. In risk analysis for PE, there was not an increased risk of preeclampsia in subjects who were concomitant homozygous rare allele genotypes (CC) (OR, 0.3; P=0.15) or heterozygous rare allele genotypes (TC) (OR, 0.8; P=0.29). There were no differences in the complications of PE such as severity or preterm delivery in patients with the CRHR1 polymorphism. Conclusion: Our findings indicate that the CRHR1 polymorphism was not associated with PE in the present Korean study group.

• Korean Journal of Agricultural and Forest Meteorology
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• v.11 no.4
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• pp.192-205
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• 2009

The unexpected wind over the Mt. Hwawang on 9 February 2009 was deadly when many spectators were watching a traditional event to burn dried grasses and the fire went out of control due to the wind. We analyzed the fatal wind based on wind flow simulations over a digitized complex terrain of the mountain with a localized heating area using a three dimensional computational fluid dynamics model, CFD_NIMR_SNU (Computational Fluid Dynamics_National Institute of Meteorological Research_Seoul National University). Three levels of fire intensity were simulated: no fire, $300^{\circ}C$ and $600^{\circ}C$ of surface temperature at the site on fire. The surface heat accelerated vertical wind speed by as much as $0.7\;m\;s^{-1}$ (for $300^{\circ}C$) and $1.1\;m\;s^{-1}$ (for $600^{\circ}C$) at the center of the fire. Turbulent kinetic energy was increased by the heat itself and by the increased mechanical force, which in turn was generated by the thermal convection. The heating together with the complex terrain and strong boundary wind induced the unexpected high wind conditions with turbulence at the mountain. The CFD_NIMR_SNU model provided valuable analysis data to understand the consequences of the fatal mountain fire. It is suggested that the place of fire was calm at the time of the fire setting due to the elevated terrain of the windward side. The suppression of wind was easily reversed when there was fire, which caused updraft of hot air by the fire and the strong boundary wind. The strong boundary wind in conjunction with the fire event caused the strong turbulence, resulting in many fire casualties. The model can be utilized in turbulence forecasting over a small area due to surface fire in conjunction with a mesoscale weather model to help fire prevention at the field.

• Radiation Oncology Journal
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• v.22 no.4
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• pp.271-279
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• 2004

Purpose: The object of this study Is to investigate sociodemographic and clinical characteristics, psychology, self-esteem and quality of life in cancer patients on radiation therapy and to provide useful information for therapeutic approach to cancer patients on radiation therapy. Materials and Methods: The subjects were 36 patents who had been treated with radiation therapy and 20 normal people. Sociodemographic information and clinical characteristics of cancer patients on radiation therapy were investigated, and symptom checklist-90-revised, Rosenberg Self-esteem Scale for self esteem, World Health Organization Quality of Life Assessment Instrument for quality of life were administered to subjects. And Spearman's correlation analysis was used among these. Result : The tendency of somatization, depression, anxiety and hostility in cancer group were significantly higher than normal group. Self esteem and quality of life in cancer group were significantly lower than normal group. No significant difference was found in comparison of psychology, self esteem and qualify on life according to sociodemographic variables. Among clinical characteristics, in the presence of metastasis in cancer patients, the scores of anxiety, phobia and paranoid ideation were higher In patients with pain, the score of somatization was higher And in case of weight loss, the score of somatization was higher. The higher score of depression, anxiety and hostility were significantly associated with lower self-esteem. And higher score of somatization, depression, anxiety and hostility were significantly associated with lower quality of life. Conclusion: Understanding and management of psychological symptoms, such as somatization, depression, anxiety, and hostility, and pain control are necessary to improve quality of life in cancer patients on radiation therapy.

• Korean Journal of Comparative Education
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• v.27 no.1
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• pp.145-169
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• 2017

The purpose of this study is to investigate the influences of educational policy transfer on transitional countries by analyzing the impacts of the Bologna Process on the educational systems of former socialist countries in Europe including Russia, Ukraine, and Hungary. For this purpose, documents published by European Union and its associated educational institutions, as well as academic institutions and scholars were analyzed to evaluate the changes made not only in the systemic level but also institutional and personal levels. The Bologna Process, instigated by the rise of knowledge economy and globalization, is purported to be the most influential educational reform conducted by the member countries since the formation of EU. However, unlike its original intentions to promote the voluntary participation of universities and students, the Bologna Process strengthened the structure of centralized bureaucracy in the educational systems, and restricted the freedom of professors, since most of the universities in these countries relied on governments for their funding. This indicates that in analyzing the influences of educational policy transfer in transitional countries, it is important to analyze the roles and motivations of actors participating in the decision-making processes. Moreover, Bologna Process reforms, made under the direction and control of government, were often turned into cases in which administrators hurriedly implement new policies against the will of faculty members and students, thus impeding the efficient localization of the reforms. This case, thus, implies that while educational reforms driven by policy transfer can change external systems and policies of universities, the fundamental reforms in the minds of faculty and inner workings of organization can only come about after a careful consideration of the societal and cultural values embedded within society.

• Journal of the Korean Society of Radiology
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• v.12 no.7
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• pp.895-908
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• 2018

As modern science is developed and advanced, examination and number of times using radiation are increasing daily. General diagnostic X-ray generator is installed on stationary form, But X-ray generator was developed because patient who is in the intensive care unit, operation room, emergency room can not move to general x-ray room. What we examine patient by x-ray generator is certainly necessary, So patient exposure is inevitable. but reducing radiation exposure is highly important matter about radiation technology, guardian, patient in the same hospital room, nurse etc. For this reason, rule regarding safety control of diagnostic x-ray generator revised for radiation worker, patient and protector proclaim that mobile diagnostic x-ray shield must placed in case of examine different location excluding operation room, emergency room, intensive care unit. But, radiogical technologist is having a lot of difficulties to examine with mobile x-ray generator, diagnostic x-ray shield partition, image plate and lead apron. So, when we use x-ray generator, we manufacture shield tools can be attached to the mobile x-ray generator On behalf of x-ray shield partition and conduct analysis and in comparison to part of body and distribution of dose rate and find way to reduce radiation exposure through distribution of dose rate of patient within the radiogical technologist, medical team. Mobile x-ray generator aimed at SHIMADZU inc. R-20, We manufactured equipment for shielding x-ray scattered x-ray by installing shielding wall from side to side based on support beam on the mobile x-ray generator. Shielding wall when moving can be folded and designed to expand when examine. Experiment measured five times in each by an angle for dose rate of eyes, thyroid, breast, abdomen and gonad on exposure condition of upper and lower extremity, chest, abdomen which is examined many times by mobile x-ray generator. We used dosimeter RSM-100 made by IJRAD and measured a horizontal dose rate by body part. The result of an experiment, shielding decreasing rate of the front and the rear showed 77 ~ 98.7%. Therefore using self-production shielding wall reduce scattered x-ray occurrence rate and confirm can decrease exposure dose consequently. Therefore, through this study, reduction result which is used shielding wall of self-production will be a role of shielding optimization and it could be answer about reduction of medical exposure recommended by ICRP 103.

• The Korean Journal of Archival Studies
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• no.18
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• pp.139-178
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• 2008

The functional requirements standards for electronic records management systems which have been published recently describe the specifications very precisely including not only core functions of records management but also the function of system management and optional modules. The fact that these functional requirements standards seem to be similar to each other in terms of the content of functions described in the standards is linked to the global standardization trends in the practical area of electronic records. In addition, these functional requirements standards which have been built upon with collaboration of archivists from many national archives, IT specialists, consultants and records management applications vendors result in not only obtaining high quality but also establishing the condition that the standards could be the certificate criteria easily. Though there might be a lot of different ways and approaches to benchmark the functional requirements standards developed from advanced electronic records management practice, this paper is showing the possibility and meaningful business cases of gaining useful practical ideas learned from imaging electronic records management practices related to the functional requirements standards. The business cases are explored central functions of records management and the intellectual control of the records such as classification scheme or disposal schedules. The first example is related to the classification scheme. Should the records classification be fixed at same number of level? Should a record item be filed only at the last node of classification scheme? The second example addresses a precise disposition schedule which is able to impose the event-driven chronological retention period to records and which could be operated using a inheritance concept between the parent nodes and child nodes in classification scheme. The third example shows the usage of the function which holds or freeze and release the records required to keep as evidence to comply with compliance like e-Discovery or the risk management of organizations under the premise that the records management should be the basis for the legal compliance. The last case shows some cases for bulk batch operation required if the records manager can use the ERMS as their useful tool. It is needed that the records managers are able to understand and interpret the specifications of functional requirements standards for ERMS in the practical view point, and to review the standards and extract required specifications for upgrading their own ERMS. The National Archives of Korea should provide various stakeholders with a sound basis for them to implement effective and efficient electronic records management practices through expanding the usage scope of the functional requirements standard for ERMS and making the common understanding about its implications.

• Journal of Climate Change Research
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• v.2 no.4
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• pp.297-307
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• 2011

This study investigates relation of food safety incidents with climate. Therefore food safety incidents and climate data during 1999 to 2009 have been analyzed. In situ observations of monthly mean temperature, maximum temperature, minimum temperature, precipitation, and relative humidity in 60 observation stations of Korean Meteorological Administration (KMA) have been used in this study. Food safety incidents data have been constructed by searching media reports following Park's method (2009) during the same period. According to the Park's method, 729 events were collected. To analyze its relations, food safety incidents data have been classified into chemical, biological, and physical hazards. Pearson product-moment correlation coefficients have been applied to analyze the relations. The correlation of food safety incidents has negative one with precipitation (-0.48), and positive one with minimum temperature(0.45). Precipitation has been correlated with biological and physical hazards more than chemical hazard. Temperatures (mean temperature, maximum temperature, and minimum temperature) have been correlated closely with chemical hazard than others. Food safety incidents data has been interblended with human behavior factor through decision-making processes in food manufacturing, processing, and consumption phases of "farm-totable" food processing. Act in the preventing damage will be obvious if the hazard were apparent. Therefore abnormal condition could be more dangerous than that of apparent extreme events because apparent events or extreme events become one of alarm over hazards. Therefore, human behavior should be considered as one of the important factors for analysis of food safety incidents. The result of this study can be used as a better case study for food safety researches related to climate change.