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A Study on Auditor Designation System (감사인 지정제도에 관한 연구)

  • Kim, Ye-Kyoung;Hong, Hyo Seog
    • The Journal of the Convergence on Culture Technology
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    • v.7 no.4
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    • pp.479-490
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    • 2021
  • As a part of Korean accounting reforms through the improvement of the accounting and audit related systems, the amendment bill of 'Act on External Audit of Stock Compamies's was passed in the Natinal Assembly plenary session in 2017, the amended act has been enforced except some regulations since the business year on November 1, 2018, and all the amended matters will be applied from the business year of 2024. The reasons for auditor designation in 2019 are 'pre-IPO' 331 companies, 220 periodic designation companies, 197 companies that had operating loss for three consecutive years, 112 companies with issues for administration, 108 companies with excessive debt ratio and 66 companies with no auditors. Regarding the reasons for the increase of auditor designation, 475 companies were increased in accordance with the new designation standard by the amended bill of Act on External Audit of Stock Companies, 114 companies were increased due to the abolition of the considered designation system of companies to be listed, and 90 companies were increased based on the increase of listed companies incorporated to issues for administration. In 2020, 462 companies had periodical designation (434 listed, 28 non-listed), adding 242 companies (110%) over a year. In terms of direct designation, 'pre-IPO' accounted for the most (362 companies), followed by '3 consecutive years of operating loss' (245 companies), then by companies with administration issues (133 companies), and CEO & largest sharholder replacement. Regarding the designation of auditors according to accounting firms in 2020, A group that includes(top 4) accounting firms(Samil, Samjeong, Hanyeong, Anjin) had 526 companies(34.6%), which ia an incease of 72 companies from the previous year(454 companies, 37.1%), but the weight decreased by 2.5%.

Changes in Sink capacity and Source Activity of Rice Cultivars in Response to Shift of Heading date (벼 품종들의 출수기에 따른 동화산물 생산능력 및 수용기관 크기 변화)

  • Lee, Sok-Young;Kwon, Yong-Woong
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.40 no.2
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    • pp.260-267
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    • 1995
  • In temperate zone planting rice at different date subjects the Crop to different climatic condition. The present study aimed at comparison of the change in source-sink relationship of the Japonica(J) and that of IndicaxJaponica(I$\times$J) type rice cultivars caused by shift of heading date. Two J- and two I$\times$J-type cultivars were made to head on August 16, August 26, and September 5. Sink capacity was changed by shift of heading date in different mode between the types of cultivars. In both types major determinant of sink capacity was number of effective tillers, and the number of spikelets per panicle was the minor. In J-type earlier planting/heading was beneficial to increased panicle numbers and this was due mainly to a larger diurnal difference in temperature. I$\times$J-type cultivars favored a higher daily mean temperature to increase the sink capacity. The ability of source at heading, in terms of leaf area per panicle, chlorophyll content per spiklet, photosynthetic ability of leaves per unit area at 25$\^{\circ}C$, carbohydrate and N contents of leaves, was not so different among different heading dates in both types. However, the source activity was governed principally by temperature during grain filling. The J-type cultivars headed on Sept. 5 and I$\times$J-type cultivars headed later than August 16 could not have had sufficient source activity in grain filling due to lower temperature.

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Discovery of UBE2I as a Novel Binding Protein of a Premature Ovarian Failure-Related Protein, FOXL2 (조기 난소 부전증 유발 관련 단백질인 FOXL2의 새로운 결합 단백질 UBE2I의 발견)

  • Park, Mira;Jung, Hyun Sook;Kim, Hyun-Lee;Pisarska, Margareta D.;Ha, Hye-Jeong;Lee, Kangseok;Bae, Jeehyeon;Ko, Jeong-Jae
    • Development and Reproduction
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    • v.12 no.3
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    • pp.289-296
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    • 2008
  • BPES (Blepharophimosis/Ptosis/Epicanthus inversus Syndrome) is an autosomal dominant disorder caused by mutations in FOXL2. Affected individuals have premature ovarian failure (POF) in addition to small palpebral fissures, drooping eyelids, and broad nasal bridge. FOXL2 is a member of the forkhead family transcription factors. In FOXL2-deficient ovaries, granulosa cell differentiation dose not progress, leading to arrest of folliculogenesis and oocytes atresia. Using yeast two-hybrid screening of rat ovarian cDNA library with FOXL2 as bait, we found that small ubiquitin-related modifier (SUMO)-conjugating E2 enzyme UBE2I protein interacted with FOXL2 protein. UBE2I also known as UBC9 is an essential protein for processing SUMO modification. Sumoylation is a form of post-translational modification involved in diverse signaling pathways including the regulation of transcriptional activities of many transcriptional factors. In the present study, we confirmed the protein-protein interaction between FOXL2 and UBE2I in human cells, 293T, by in vivo immunoprecipitation. In addition, we generated truncated FOXL2 mutants and identified the region of FOXL2 required for its association with UBE2I using yeast-two hybrid system. Therefore, the identification of UBE2I as an interacting protein of FOXL2 further suggests a presence of novel regulatory mechanism of FOXL2 by sumoylation.

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세계의 유황수급 전망

  • Ceccotti S.P;Messick D.L
    • Proceedings of the Mineralogical Society of Korea Conference
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    • 1996.10a
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    • pp.7-24
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    • 1996
  • '90년대 전반기 중 세계 경제 상황은 정치, 경제 및 환경의 급격한 변화에 따른 불황으로 유황시장에도 심대한 영향을 미치게 되었다. 이와 같은 경기의 후퇴는 다수의 생산자로 하여금 전반적인 시장 상황을 바꿀 수 있는 전략 변경 및 새로운 시장 개발을 촉진시키게 하였다. 최근에 전개되고 있는 극단적인 정치$\cdot$경제적인 변화는 재래시장과 무역균형을 변경시키게 되었다. 개선되는 세계경제에 따른 광범위한 구조조정과 지난 2년간 진행되어온 전반적으로 농업에 유리한 조건에 힘입어 1995년 유황공업은 회복이 시작되어 54.63백만 톤이 생산되었다 국제 유황 무역은 수요와 공급 면에서는 균형을 못 찾고 있다. 1995년 유황생산 중 무역량은 $45\%$에 이르렀다. 유황생산에 영향하는 요소가 변함에 따라 무역의 형태가 변하게 되고 세계 유황 수급 균형에 영향을 주게 되었다. 지난 2년간 있었던 유황생산 회복은 다음 십년간 지속될 것으로 예측된다. 대부분 수요의 증가는 자연가스의 생산을 지배하는 요소에 따라 결정 될 것이다 1986년 이래 유가가 떨어진 후 세계 에너지 수요는 연간 $2.3\%$ 증가하였다. 석유와 가스는 미래 에너지 수요의 증가로 $70\%$이상을 공급하게 될 것이다. 동아시아에서 회수 유황은 원유의 정제로부터 유래된 것으로 가장 신장이 큰 공급원으로 2005년까지 주요유황생산 부분이 될 것이다. 동아시아에서 주요 회수 유황생산국은 일본으로 전체의 $66\%$를 차지한다. 석유 정제로부터 회수 유황생산량은 동아시아에서 증가하고 있다. 유황회수 시설 투자는 일본을 위시하여 한국, 싱가폴 및 태국에서 이루어지고 있으며 이는 점차 증대되는 환경규제에 기인된다. 동아시아 공업국가 예컨대 일본과 한국에서의 유황소비는 인산생산 저조로 정체해 있으나 지난 10년간 여타의 아시아 국가에서의 유황소비는 꾸준히 증가되었다. 이 같은 증가는 앞으로 10년간 계속 될 것으로 추정된다. 이는 유황비료 소비가 4.81백만 톤에서 6.6백만 톤으로 증가될 것으로 예상되고 이는 주로 중국이 내수 인산생산을 증가시키려는 데 기인된다. 더욱이 다가올 10년은 다수의 아시아 국가의 급속한 경제 발전으로 비료 이외의 유황의 소비가 꾸준히 증가 될 것이다. 동아시아는 10.29백만 톤을 생산하고 10.99백만 톤을 소비하여 1995년에는 70만 톤의 유황이 부족하였다. 이와 같은 영향이 계속된다면 동아시아 유황부족은 2005년에는 1.05백만 톤으로 증가될 것으로 예상된다. 그러나 중국에서 황화철에서부터 공급되는 유황함량이 많아 이 지역에서의 원소유황의 진정한 균형에 대해서는 정확하게 평가되지 못한다. 1995년 동아시아에서는 1.3백만 톤의 원소유황을 일본, 캐나다, 미국에서 수입했다. 이들 국가는 앞으로도 이 지역의 주요 공급자가 될 것이다. 황산의 많은 양은 일본에서 이 지역으로 수출되는데 그 양은 1995년 10만톤 이상에 이른다. 더욱이 경제?환경적 이점 때문에 중국이 황화물에서 회수하는 유황대신 원소 유황의 수입을 지속적으로 증가시키고 있어 지역내의 유황 부족이 증가 될 것이다. 이 같은 상황진전으로 앞으로 10년 이내에 2.5백만 톤의 추가시장이 있게 될 것이다. 이 기간내 한국으로서 현재 326,000톤의 부족에서 2005년에는 309,000톤의 과잉으로 유황균형이 변할 수 있는 주요계기가 될 것이다 이 같은 과잉은 회수 유황생산이 1995년 333,000톤에서 2005년 870,000톤으로 $161\%$가 증가될 것으로 예상된다. 동기간 내에 기타 유황생산은 280,000톤에서 320,000톤으로 $14\%$ 증가되는 것으로 추정된다. 그리하여 2005년 한국에서 유황 공급은 1.19백만 톤이고 수요는 881,000톤으로 추정 된다. 미래 한국에서 유황의 또 다른 잠재시장은 식물양분으로서 이다. 인산비료 생산은 유황산업의 골격으로 1995년 세계적으로 인산비료는 유황소비의 53%인 53.60백만 톤을 점유하였다. 작물의 유황결핍 현상은 세계도처에서 나타나고 있어 식물양분으로서 유황시장은 20년전의 시장과 같이 현황을 띠는 시장으로 유황공업이 때를 만나게 될 것이다. 공업국에서 유황의 대기로의 방출억제로 자연 공급량이 감소되고 개발도상국에서 증산으로 유황의 탈취가 증가됨에 따라 유황 부족은 점차 중요한 문제로 확산되고 있다. 세계적으로 $1993\~1994$년간 7.52백만 톤으로 추정되는 유황 부족이 농산물의 수량과 질을 하락시키는 결과를 가져오게 하였다: 이와 같은 현상으로 유황비료의 수요가 증대되었고 산업계는 수요증대에 대응할 기술개발에 노력하게 되었다. 현재의 식량생산과 비료 소비추세가 지속된다면 아시아에서 2000년까지 매년 4.5백만 톤의 유황부족이 있게 될 것이다 이와 같은 유황비료의 부족은 적절한 대책을 취하지 않는 한 2010년에는 6.5백만 톤으로 증가 될 것이다. 동아시아는 경제발전으로 유황비료 장기 잠재시장이 기대되고 새로운 시장으로 $50\%$이상을 점유하게 될 것이다. 서구와 북미에서 유황비료 산업은 이윤 있는 잠재시장으로 인정되고 상업적으로 앞서 있는 시장이다. 점증하는 수요에 대한 대처와 유황비료의 성공은 시장에서 가격에 좌우된다. 실제로 북미와 서구에서 현재의 소매가격은 유황 톤당 $266\~466\$$의 범위에 있다. 인도에서는 비료로서 유황시장은 덜 발달된 단계로서 대표가격은 $120\$$이다. 이 가격 범위로 보아 2010년에 동아시아 시장의 잠재 유황비료 시장은 3.4백만 톤에 이르고 비료공업에서 추가로 얻는 이윤은 408백만 내지 1조5천억$\$$이 될 것이다. 이와 같은 시장이 발전 될 수 있는 것은 계속된 제품개발과 비료산업 시장개척에 달려있다.

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Estimation of the CY Area Required for Each Container Handling System in Mokpo New Port (목표 신항만의 터미널 운영시스템에 따른 CY 소요면적 산정에 관한 연구)

  • Keum, J.S.
    • Journal of Korean Port Research
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    • v.12 no.1
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    • pp.35-46
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    • 1998
  • The CY can be said to function in various respect as a buffer zone between the maritime and overland inflow-outflow of container. The amount of storage area needed requires a very critical appraisal at pre-operational stage. A container terminal should be designed to handle and store containers in the most efficient and economic way possible. In order to achieve this aim it is necessary to figure out or forecast numbers and types of containers to be handled, CY area required, and internal handling systems to be adopted. This paper aims to calculate the CY area required for each container handling system in Mokpo New Port. The CY area required are directly dependent on the equipment being used and the storage demand. And also the CY area required depends on the dwell time. Furthermore, containers need to be segregated by destination, weight, class, FCL(full container load), LCL(less than container load), direction of travel, and sometimes by type and often by shipping line or service. Thus the full use of a storage area is not always possible as major unbalances and fluctuations in these flow occuring all the time. The calculating CY area must therefore be taken into account in terms of these operational factors. For solving such problem, all these factors have been applied to estimation of CY area in Mokpo New Port. The CY area required in Mokpo New Port was summarized in the conclusion section.

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A Study on the Keyboard of Jawi Script (Arabic-Malay Script) (아랍식-말레이문자(Jawi Script) 키보드(Keyboard)에 관한 연구)

  • KANG, Kyoung Seok
    • SUVANNABHUMI
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    • v.3 no.1
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    • pp.47-66
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    • 2011
  • Malay society is rooted on the Islamic concept. That Islam influenced every corner of that Malay society which had ever been an edge of the civilizations of the Indus and Ganges. Once the letters of that Hindu religion namely Sanscrit was adopted to this Malay society for the purpose of getting the Malay language, that is, Bahasa Melayu down to the practical literation but in vain. The Sanscrit was too complicated for Malay society to imitate and put it into practice in everyday life because it was totally different type of letters which has many of the similar allographs for a sound. In the end Malay society gave it up and just used the Malay language without using any letters for herself. After a few centuries Islam entered this Malay society with taking Arabic letters. It was not merely influencing Malay cultures, but to the religious life according to wide spread of that Islam. Finally Arabic letters was to the very means that Malay language was written by. It means that Arabic letters had been used for Arabic language in former times, but it became a similar form of letters for a new language which was named as Malay language. This Arabic letters for Arabic language has no problems whereas Arabic letters for Malay language has some of it. Naturally speaking, arabic letters was not designed for any other language but just for Arabic language itself. On account of this, there occurred a few problems in writing Malay consonants, just like p, ng, g, c, ny and v. These 6 letters could never be written down in Arabic letters. Those 6 ones were never known before in trying to pronounce by Arab people. Therefore, Malay society had only to modify a few new forms of letters for these 6 letters which had frequently been found in their own Malay sounds. As a result, pa was derived from fa, nga was derived from ain, ga was derived from kaf, ca was derived from jim, nya was derived from tha or ba, and va was derived from wau itself. Where must these 6 newly modified letters be put on this Arabic keyboard? This is the very core of this working paper. As a matter of course, these 6 letters were put on the place where 6 Arabic signs which were scarecely written in Malay language. Those 6 are found when they are used only in the 'shift-key-using-letters.' These newly designed 6 letters were put instead of the original places of fatha, kasra, damma, sukun, tanween and so on. The main differences between the 2 set of 6 letters are this: 6 in Arabic orginal keyboard are only signs for Arabic letters, on the other hand 6 Malay's are real letters. In others words, 6 newly modified Malay letters were substituted for unused 6 Arabic signs in Malay keyboard. This type of newly designed Malay Jawi Script keyboard is still used in Malaysia, Brunei and some other Malay countries. But this sort of keyboard also needs to go forward to find out another way of keyboard system which is in accordance with the alphabetically ordered keyboard system. It means that alif is going to be typed for A key, and zai shall be typed when Z key is pressed. This keyboard system is called 'Malay Jawi-English Rumi matching keyboard system', even though this system should probably be inconvenient for Malay Jawi experts who are good at Arabic 'alif-ba-ta'order.

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Study on Nozzle Type and Proper Discharge Pressure of Sprayer for Vehicle Disinfecting System (차량소독장치용 노즐형태와 분무기의 적정토출압력에 관한 연구)

  • Lim, Young-Il;Chang, Dong-Il;Kim, Jeong-Chul;Park, Dong-Suk;Lee, Seung-Joo;Kang, Beom-Sun;Kim, Suk;Gutierrez, Winson M.;Lee, Tae-Hoon;Choi, Chung-Heon;Chang, Hong-Hee
    • Journal of agriculture & life science
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    • v.50 no.3
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    • pp.119-127
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    • 2016
  • The current disinfection method of vehicles being applied in South Korea has various shortcomings. So, the epidemic has generated continuously at livestock farms. It is very important to develop an effective disinfection system for reduction of the epidemic. And various basic data is required for this development. Therefore, this study was performed to identify the nozzle type and proper discharge pressure of sprayers. The experiment was conducted from January 10, 2012 until February 28, 2012. All the performance measurement experiments were repeated five times. The subjects of experiment were the A, B and C company's products. The sprayed capacity, angle of spray and the covering area ratio were measured for each product. As a result, the sprayed capacity, angle of spray and the covering area ratio were increased as the discharge pressure of the sprayer was increased. In conclusion, the conical shaped of the nozzle is considered more appropriate than V-shaped, and the proper discharge pressure is expected to be at least 20kg/㎠.

Statistical Analysis of Amylose and Protein Content in Breeding Line Rice Germplasm Collected from East Asian Countries Based on Near-infrared reflectance spectroscopy (근적외선분광분석에 의한 육성계통 벼 유전자원의 아밀로스 및 단백질 성분함량에 관한 통계분석)

  • Oh, Sejong;Choi, Yu Mi;Yoon, Hyemyeong;Lee, Sukyeung;Lee, Myung Chul;Shin, Myoung-Jae;Yoo, Eunae;Hyun, Do Yoon;Chae, Byungsoo
    • Korean Journal of Breeding Science
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    • v.51 no.4
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    • pp.298-317
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    • 2019
  • A statistical analysis of 9,771 non-glutinous rice in breeding line germplasm collected from Korea (2,836), China (2,136), Japan (1,219), and the Philippines (1,213) was conducted using normal distribution, variability index value (VIV), analysis of variation (ANOVA) and Ducan's multiple range test (DMRT) based on the data obtained from NIRS analysis. According to the normal distribution, the average protein content was 7.9%, and non-glutinous rice ranging over 10% amylose had 23.6% average content. Most resources were between 5.3 and 10.5% in protein content, and 15.7 and 31.5% in amylose content. The VIV was 0.54 for protein, and 0.83 for amylose. The average amylose content was 25.18%, 24.54%, 22.08%, and 21.47% in Filipino, Chinese, Korean, and Japanese resources, respectively, wheereas the average protein content was found to be 8.19%, 7.79%, 7.58%, and 7.42% in Filipino, Chinese, Korean, and Japanese resources, respectively. The ANOVA of amylose and protein content showed significant differences at the level of 0.01. The F-test value was 412.2 for amylose content, and 108.4 for protein when compared with the critical value of 3.78. The DMRT of amylose and protein content showed significant differences (p<0.01) among resources from different countries. The Filipino resources had the highest level of amylose and protein content, whereas; the lowest level of amylose and protein content were found in Japanese when compared with resources of other origins. These results are recommended as helpful materials in the field of breeding.

Growth of Intestinal Bacteria and Intestinal Inflammation of Sprout Extract from Common Buckwheat and Tartary Buckwheat (일반메밀과 쓴메밀의 새싹 추출물의 장내 유익균 증식 및 염증조절 효능 평가)

  • Su Jeong Kim;Hwang Bae Sohn;Jong Won Kim;Sanghyun Lim;Jong Nam Lee;Su Hyoung Park;Jung Hwan Nam;Do Yeon Kim;Ye Jin Lee;Dong Chil Chang;Yul Ho Kim
    • Korean Journal of Plant Resources
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    • v.36 no.5
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    • pp.455-468
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    • 2023
  • We aimed to assess the potential growth-promoting effects of buckwheat sprout on intestinal bacteria and their anti-inflammation effects in a cellular model of intestinal inflammation. The growth of Bifidobacterium longum ssp. infantis BT1 was enhanced with the addition of the sprout extract of tartary buckwheat. Further, in the inflammatory model cells cultured with Raw 264.7 cells were treated with buckwheat sprout including each 10 probiotics before the addition of lipopolysaccharide (LPS) to induce inflammation in Raw 264.7 cells. Buckwheat sprout in both Bifidobacterium longum ssp. infantis BT1 and Lacticaseibacillus paracasei LPC5 significantly reduced the production of NO and PGE2. The above results indicate that buckwheat sprout extract which contains with various physiologically active substances such as rutin, quercetin, and choline is effective in suppressing NO and PGE2 production, which are inflammation-related indicators. The present study suggests that buckwheat sprout could induce positive effects on the intestinal beneficial bacteria and in anti-inflammation.

Comparison of Agrobacterium-mediated Transformation Efficiency in 43 Korean Wheat Cultivars (국내 밀 43개 품종에 대한 아그로박테리움 형질전환 효율성 검정)

  • Jae Yoon Kim;Geon Hee Lee;Ha Neul Lee;Do Yoon Hyun
    • Journal of Practical Agriculture & Fisheries Research
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    • v.25 no.4
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    • pp.138-147
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    • 2024
  • Agrobacterium-mediated transformation (AMT) is a method that allows for the stable integration of DNA fragments into the plant genome. Transgenic plants generated through AMT typically exhibit a lower copy number of the transgene compared to those induced by particle bombardment. Furthermore, AMT offers a straightforward and efficient approach for generating transgenic plants. While the transformation efficiency of wheat is comparatively lower than that of other monocot plants such as Rice (Oryza sativa L.) and Maize (Zea mays L.), the cultivars 'Bobwhites' and 'Fielder' are commonly employed for wheat transformation. To date, there have been no reported instances of successful development of transgenic plants using Korean wheat varieties through AMT. This study aims to assess the transformation efficiency of 43 Korean wheat cultivars using the GUS assay, with the goal of identifying suitable Korean wheat cultivars for AMT. The pCAMBIA1301 vector, carrying the β-glucuronidase (GUS) gene, was incorporated into Agrobacterium strain EH105. Following the inoculation of Agrobacterium into immature embryos, GUS assays were conducted 'Saeol', 'Jopum', and 'Jonong' showed 100% (the number of embryos showing GUS spots/the number of embryos used for AMT) among 43 cultivars. In addition, cultivars with more than 70% were 'Saekeumgang', 'Jojung', 'Tapdong', 'Anbaek', 'Dabun', 'Sugang', 'Keumgang', 'Jeokjung', 'Seodun', 'Joeun', 'Dajung', and 'Baekjung'. It seems that the 15 cultivars above showed the possibility of using AMT. On the other hand, 'Yeonbaek', 'Goso', 'Baekgang', and 'Johan' showed less than 20% and GUS spots were not observed in 'Gru', 'Gobun', 'Milseong', and 'Shinmichal-1'. This study explores transient GUS expression in Korean wheat cultivars seven days after AMT. The observed initial high efficiency of transient transformation suggests the potential for subsequent stable transformation efficiency. Korean wheat cultivars demonstrating elevated transient transformation efficiency could serve as promising candidates for the development of stable transgenic wheat.