• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Journal of the Microelectronics and Packaging Society
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• v.27 no.1
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• pp.55-65
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• 2020

The use of underfill materials in semiconductor packages is not only important for stress relieving of the package, but also for improving the reliability of the package during shock and vibration. However, in recent years, as the size of the package becomes larger and very thin, the use of the underfill shows adverse effects and rather deteriorates the reliability of the package. To resolve these issues, we developed the package using a solid epoxy material to improve the reliability of the package as a substitute for underfill material. The developed solid epoxy was applied to the package of the application processor in smart phone, and the reliability of the package was evaluated using thermal cycling reliability tests and numerical analysis. In order to find the optimal solid epoxy material and process conditions for improving the reliability, the effects of various factors on the reliability, such as the application number of solid epoxy, type of PCB pad, and different solid epoxy materials, were investigated. The reliability test results indicated that the package with solid epoxy exhibited higher reliability than that without solid epoxy. The application of solid epoxy at six locations showed higher reliability than that of solid epoxy at four locations indicating that the solid epoxy plays a role in relieving stress of the package, thereby improving the reliability of the package. For the different types of PCB pad, NSMD (non-solder mask defined) pad showed higher reliability than the SMD (solder mask defined) pad. This is because the application of the NSMD pad is more advantageous in terms of thermomechanical stress reliability because the solderpad bond area is larger. In addition, for the different solid epoxy materials with different thermal expansion coefficients, the reliability was more improved when solid epoxy having lower thermal expansion coefficient was used.

• Journal of Chest Surgery
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• v.40 no.11
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• pp.765-769
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• 2007

Background: The curative treatment of choice for empyema is decortication of the pleura. The risks of this treatment however are increased for the patient with reduced pulmonary function, complicated calcification or septic shock. In the past, open window thoracostomy was a final stage treatment for chronic empyema. Relatively safe treatment of empyema could be achieved in difficult cases with a closure of the open window after open drainage and use of a myocutaneous flap (one stage or staged). Material and Method: A retrospective study of the cause, progression and final outcome of empyema patients who received open window thoracostomy was performed. 21 patients were followed from 1995 to 2004 in the department of Thoracic and Cardiovascular Surgery in the College of Medicine, Pusan National University. Result: The average age of the patients was $57.5{\pm}15.5$ years (range $25{\sim}78$ years), of whom 16 (76.2%) were men and five (23.8%) were women. Pulmonary function test results showed an average FEV1 of $1.58{\pm}0.49 L$. The type of empyema was tuberculous empyema in 13 cases (61.9%), aspergillosis in three cases (14.3%), parapneumonic empyema in three cases (14.3%) and post-resectional empyema in two cases (10%). Bronchopulmonary fistula was seen in 14 cases. Eight cases were complicated by severe calcification of the pleura. For the four cases of bronchopulmonary fistula, the patients' serratus anterior muscle was covered in their first operation. The average number of ribs resected was $4{\pm}1$. Closure of the open window thoracostomy was performed in 12 cases. The average time to closure after open drainage was $10.22{\pm}3.11$ months and the average defect of the empyemal cavity before the final operation was $330{\pm}110 cc$. Among the 12 cases, there were two cases of spontaneous closure. In two cases closure was only achieved by using the reserved skin fold during the first surgery. Of the remaining eight cases, in seven we used the myocutaneous flap (four cases of lattisimus dorsi muscle and three cases of pectoralis major muscle), and in one case we used soft tissue. As regards complications of the closure, tissue necrosis occurred in one case, which led to failed closure, and there was one case of abdominal hernia in the rectus abdominis muscle flap. One patient died within 30 days of the surgery and one patient died of metastatic cancer. Conclusion: A staged operation with a final closure using open window thoracostomy, which consists of open drainage, transposition of the muscle and a myocutaneous flap, can be a safe and effective option for the chronic empyema patient who is difficult to cure with traditional surgical methods.

• Journal of Yeungnam Medical Science
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• v.16 no.1
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• pp.85-93
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• 1999

Some reports have shown a decreased effectiveness of extracorporeal shock wave lithotripsy(ESWL) with newer lithotriptors. We compared the treatment results of ESWL with a second generation Northgate SD-3 and a third generation Modulith SLX device. A total of 2,000 patients underwent ESWL treatments for single urinary calculus between September, 1988 and July, 1998. 1,241 patients were treated with Northgate SD-3 between September, 1988 and December, 1995. And 759 patients were treated with Modulith SLX between January, 1996 and July 1998. The treatment results were compared using chi-square test to determine statistical significance. The overall success rate, success rate according to the location and size, the mean number of sessions, complication rate and retreatment rate were calculated, according to lithotriptor. The overall success rate was 90.6% with Northgate SD-3 and 89.1% with Modulith SLX. With Northgate SD-3 and Modulith SLX, the success rate according to the location was 91.0%(579/636) and 88.1%(236/268) in kidney: 93.2%(517/555) and 89.9%(258/287) in upper ureter: 83.3%10/12) and 94.4%167/177) in middle and lower ureter: 47.4%(18/38) and 55. 6%(15/27) in staghorn stone, respectively. The success rate according to the size of stone with Northgate SD-3 and Modulith SLX for stones with the size under 10mm was 96.1%(612/637) and 93.1%(470/505); from 11mm to 20mm was 87.3%(421/482) and 86.4%(165/191); from 21mm to 30mm, 77.5%(62/80) and 67.5%(23/34): and for stones larger than 31mm was 69%(29/42) and 62.1%(18/29), respectively. Mean number of sessions for successful fragmentation was 1.21 and 1.69, respectively with Northgate SD-3 and Modulith SLX. Retreatment rate was 16.7% and 17.5%, respectively. The complications after treatment were severe pain(6.2% with Northgate SD-3 vs. 2.0% with Modulith SLX), steinstrasse(3.4% vs. 1.9%), fever(1.2% vs. 0.5%) and perirenal hematoma(0.2% vs. 0%) in order of frequency. There was no significant difference in the effectiveness of Northgate SD-3 and Modulith SLX. However, a statistically significant difference was observed between the two lithotriptors. We concluded that ESWL with Modulith SLX is more safe compared to Northgate SD-3.

• Journal of the Korean Academy of Child and Adolescent Psychiatry
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• v.8 no.2
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• pp.232-241
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• 1997

The psychological problems following the experiences of school-violence could be more important than the physical problems. Victims could suffer from fear, depression, anger, lowered self-esteem, suicidal thought, and personality changes. To study the risk factors for school violence and the psychiatric problems after the experiences to school-violence provide us important informations to prevent and solve the problems of school violence. We examined clinical characteristics and psychosocial backgrounds of 13 adolescents who visited the psychiatric clinic after exposures to school violence from September, 1996 to May, 1997. The clinical data included intensity, motivations, durations, and methods of violence, psychiatric symptoms following exposure, findings of psychological test, and treatment course. The socioeconomic data included developmental characteristics of subjects, family characteristics, school life, and peer relationships. Of the 13 adolescents who experienced exposure to violence, 8 have experienced chronic psychiatric disturbances, 5 experienced transient psychiatric symptoms such as anxiety, depression, suicidal attempt who eventually returned to home and school life. Of the 8 adolescents who experienced chronic psychiatric disturbances, 4 experienced PTSD and depression lasting 3-6 months more, otherwise 4 showed converted features, such as aggressive behavioral disorder or perpetrator by strong compensatory effects after psychological shock. The subjects who have experienced chronic psychiatric disturbance have clinical characteristics such as physical or emotional abuse, physical illness or handicap, defects of ego functionings, and lack of family support. In summary, victims by school-violence manifested serious psychiatric disturbances, and they had clinically significant risk factors and some of them became perpetrators of school-violence.

• Tuberculosis and Respiratory Diseases
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• v.52 no.5
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• pp.441-452
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• 2002

Background : Anti-apoptotic proteins may be involved in tumor development, progression and the response to treatment, Bcl-2 is by far the most studied anti-apoptotic protein. A novel inhibitor of apoptosis, designated survivin, and the heat shock proteins (HSPs) have recently been found in many human cancers. Immunohistochemical methods were used to determine the expression level of survivin, HSP70 and bcl-2 in non-small cell lung cancer (NSCLC) to evaluate their clinical significance. Materials and Methods : Tissue array slides were obtained from 99 surgically resected NSCLCs. Immunohistochemical staining was performed by an immuno-peroxidase technique using an avidin-biotinylated horseradish peroxidase complex. Anti-survivin rabbit polyclonal antibodies, anti-HSP70 mouse monoclonal antibodies and anti-bcl-2 mouse monoclonal antibodies were used as the primary antibodies. Results : Positive staining of survivin was detected in 33.3% of the cases. Survivin positivity is associated with to females and recurrence. A nonstatistically significant trend toward increased survivin expression was observed in non-smokers, and its expression inversely correlated with the number of cigarettes smoked in smokers. HSP70 was detected in 84.8% but this did not correlated with the clinicopathologic characteristics. Bcl-2 was detected in 18.2% and its expression correlated to tumor recurrence. No significant difference in the median survival time was noted in a comparison of all cases with survivin expression and those without. There was no association between HSP70 or bcl-2 expression and survival. Conclusion : Survivin expression was significantly associated with females and tumor recurrence. In addition its expression was inversely associated with the number of cigarettes smoked. However, HSP70 and bcl-2 expression were not associated with the clinical parameters or survival. This suggests that measuring the survivin levels may be useful in identifying patients at high risk for disease recurrence. Therefore, survivin might be a new diagnostic/therapeutic target in cancer.

• Clinical and Experimental Pediatrics
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• v.46 no.1
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• pp.24-32
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• 2003

Purpose : Nosocomial infection with Staphylococcus aureus, especially methicillin resistant S. aureus, has become a serious concern in the neonatal intensive care unit. The aim of this study is to investigate the virulence factors, and the relationship between the antibiotic resistance and the associated genes of Staphylococcus aureus isolated from nasal cavity of neonates. Methods : Fifty one isolates of S. aureus were obtained from nasal swab taken in 28 neonates in the NICU and nursery of Pusan National University Hospital between February and May, 2001. They were tested in regard to antibiotic susceptibility, coagulase test and typing, plasmid DNA profile, as well as reactivity to enterotoxin A-E(sea, seb, sec, sed, see) genes and toxic shock syndrome toxin-1(tst) gene by polymerase chain reaction(PCR). Associated genes such as mecA, mecR1, mecI, and femA were also determined by PCR. The origin of MRSA strains was assessed using DNA fingerprinting by arbitrarily-primed polymerase chain reaction(AP-PCR). Results : Twenty three(45.1%) and six(11.8%) isolates were resistant to oxacillin and vancomycin respectively. Multidrug resistance to three or more of the antibiotics tested was observed in 51.0% of the isolates. Forty two isolates were coagulase positive and twenty two isolates had mecA gene. Sixteen isolates had both mecA and femA genes and had type I-III plasmids. 64.7% of isolates carried sec gene, and 80.4% carried tst gene. DNA fingerprinting by AP-PCR for 12 MRSA strains showed 10 distinct patterns, suggesting different origins. Conclusion : We confirmed that the prevalence of nasal carriage of S. aureus and the incidence of antimicrobial-resistant S. aureus, especially vancomycin resistance, is very high in neonates who were admitted in NICU and nursery. It is possible that these pathogens are responsible for serious nosocomial infections in neonates. The need for improved surveillance and continuous control of pathogens is emphasized.

• Korean Journal of Fisheries and Aquatic Sciences
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• v.33 no.4
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• pp.348-355
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• 2000

This paper described the relationship between the behavior of the Israeli carp, Cyprinus carpio and the environmental noise level due to the dynamite explosion work. The experiment was conducted in the cage ($L10{\times}W4{\times}D4 m$) of aquaculture located at Chungjoo Lake, Chechon, in 1997. The fish trajectory was obtained by the telemetry system in which a pulsed ultrasonic pinger ($50 kHz, {\phi}16{\times}L70 mm$) attached to the fish was tracked three dimensionally, and the underwater noise levels were measured. The results of the study were as follows: 1. The underwater noise levels in the normal blasting measured at a distance of 400 m from the source of noise increased by $40 dB (re 1 {\mu}Pa)$ compared to the levels before explosion. The dominant frequency and the increased power spectrum level of the underwater noise by the explosion work were $75 to 100 Hz and 22.9 to 35.3 dB$, respectively. 2. The underwater noise levels in the test blasting measured at a distance of 350 m from the source of noise increased by average $49.5 dB (re 1 {\mu}Pa)$compared to the levels before explosion. 3. The swimming area of the fish was reduced with the time after explosion, and after more than one hour the fish represented the similar swimming area and behavior to the status of right before explosion. 4, The swimming depth layer of the fish was most of the case at the sea surface less than 1,0 m except during explosion or right after of it. But the fish swam downward when an external stimulus like the explosion noise was given to the fish. 5. The average swimming speeds of the fish before, during and after the works were about 1.2 times, 1.9 times and 1.0 times of the body length, respectively, and the speed of the fish with explosion was faster 1.6 times than the speed without of that. Consequently, the explosion noise levels measured by this study were sufficiently high to affect the fish, and the heavy shock by the explosion works could produce a considerable unfavorable effects to the fish.

• The Korean Journal of Physiology
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• v.1 no.2
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• pp.169-175
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• 1967

An experiment was designed to see if the hippocampus exerts any influence upon the aggressive behavior of male rats. Fighting between rats was observed for the estimation of aggressiveness. Seventeen rats in which the hippocampus was almost totally removed through a small hole with a diameter around 3 mm made in the neocortex at the boundary between the parietal and occipital lobes (hippocampal group), 8 rats with similar neocortical damage alone (operated control group), and 17 normal control rats (normal group) were prepared and subjected to the experiment 3 months after the operation. Applying electric shock of short duration to the feet in a box with grid floor, a fight was provoked between an animal belonging to the hippocampal group and one belonging to the nor-mal group, between a rat of the hippocampal group and one of the operated control group, and also between a rat of the operated control group and one of the normal group. Three observers judged the performance of each animal independently and described it as winning, defeated, tied, or non-fighting. Fifteen shocked trials were administered to each pair of animals with around 2 minutes' interval between each trial. An animal received a 'judging score' of 3 when it won more frequently than was defeated, a judging score of 2 when it won as frequently as was defeated, when all fights were tied, or when no fighting occurred, while it received a judging score of 1 when it won less frequently than was defeated. Group differences in performances were analyzed in terms of judging score using Kolmogorov-Smirnov test for one sample. The results obtained were as follows: 1. In the fights between the hippocampal and the normal groups, the hippocampal animals made significantly better judging scores than the normal animals did (Table 1). 2. There was no significant difference between the hippocampal and the operated control group as to the judging scores they made in the course of fights between the two groups. However, the hippocampal animals tended to dominate over the operated control group as judged by comparing the total 'winning' of the former (30) to that of the latter (14) (Table 2). 3. The total judging score made by the operated control group in the course of the fights against the normal group was not significantly superior to that made by the normal group (Table 3). It was inferred from the above results that, though inconspicuous, the hippocampus tended to exert an inhibitory influence upon the aggressive behavior of male rats.

• Economic and Environmental Geology
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• v.5 no.4
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• pp.187-209
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• 1972

Drilling position is one of the most important factors affecting on the blasting effects. There has been many reports on several blasting factors of burn-cut by Messrs. Brown and Cook, but in this study the author tried to compare drilling positions of burn-cut to pyramid-cut, and also to correlate burn-cut effects of drilling patterns, not being dealt by Prof. Ito in his theory, which emphasized on dynamical stress analysis between explosion and free face. According to former theories, there break out additional tensile stress reflected at the free face supplemented to primary compressive stress on the blasting with one-free-face. But with these experimented new drilling patterns of burn-cut, more free faces and nearer distance of each drilling holes make blasting effects greater than any other methods. To promote the above explosive effect rationary, it has to be considered two important categories under-mentioned. First, unloaded hole in the key holes should be drilled in wider diameter possibly so that it breaks out greater stress relief. Second, key holes possibly should have closer distances each other to result clean blasting. These two important factors derived from experiments with, theories of that the larger the dia of the unloaded hole, it can be allowed wider secondary free faces and closes distances of each holes make more developed stress relief, between loaded and unloaded holes. It was suggested that most ideal distance between holes is about 4 clearance in U. S. A., but the author, according to the experiments, it results that the less distance allow, the more effective blasting with increased broken rock volume and longer drifted length can be accomplished. Developed large hole burn-cut method aimed to increase drifting length technically under the above considerations, and progressive success resulted to achieve maximum 7 blasting cycles per day with 3.1m drifting length per cycle. This achievement originated high-speed-drifting works, and it was also proven that application of Metallic AN-FO on large hole burn-cut method overcomes resistance of one-free-face. AN-FO which was favored with low price and safety handling is the mixture of the fertilizer or industrial Ammonium-Nitrate and fuel oil, and it is also experienced that it shows insensible property before the initiation, but once it is initiated by the booster, it has equal explosive power of Ammonium Nitrate Explosives (ANE). There was many reports about AN-FO. On AN-FO mixing ratio, according to these experiments, prowdered AN-FO, 93.5 : 6.5 and prilled AN-FO 94 : 6, are the best ratios. Detonation, shock, and friction sensities are all more insensitive than any other explosives. Residual gas is not toxic, too. On initation and propagation of the detonation test, prilled AN-FO is more effective than powered AN-FO. AN-FO has the best explosion power at 7 days elapsed after it has mixed. While AN-FO was used at open pit in past years prior to other conditions, the author developed new improved explosives, Metallic AN-FO and Underwater explosive, based on the experiments of these fundmental characteristics by study on its usage utilizing AN-FO. Metallic AN-FO is the mixture of AN-FO and Al, Fe-Si powder, and Underwater explosive is made from usual explosive and AN-FO. The explanations about them are described in the other paper. In this study, it is confirmed that the blasting effects of utilizing AN-FO explosives are very good.