• 한국산학경영학회:학술대회논문집
• /
• 2004.11a
• /
• pp.55-72
• /
• 2004

Before 2003 the companies In Korea should capitalize the interest expenses that are attributable to the acquisition, construction or production of a qualifying assets. However, according to the revised standard which should be applied from 2003, the companies can either capitalize the interest expenses or recognize as an expense when they are incurred. Therefore almost all the companies confronted with the decision making of accounting choices on the interest capitalization. This paper empirically examines which financial characteristics of the companies affect the accounting choice by using logistic regression model and reviews the sufficiency of the foot notes disclosures regarding the capitalized interest. The variables of the financial characteristics are change of debt-equity ratio, borrowing ratio, qualifying assets ratio, firm sire and income smoothing. The results of this study are summarized as follows. First, among the financial characteristics, only qualifying asset ratio has the significant difference between capitalized companies and expensing companies. Second, the results of logistic regression indicate that qualifying asset ratio and firm size have the significant influence on the accounting choices. Therefore, I cannot find the evidence supporting that the companies use the accounting choice to manage the financial ratios.

• The korean journal of orthodontics
• /
• v.36 no.4
• /
• pp.284-294
• /
• 2006

Objective: Activating mutations in the fibroblast growth factor receptor-2 (FGFR2) have been shown to cause syndromic craniosynostosis such as Apert and Crouzon syndromes. The purpose of this pilot study was to investigate the resultant phenotypes induced by the two distinctive bone-targeted gene constructs of FGFR2, Pro253Arg and Cys278Phe, corresponding to human Apert and Crouzon syndromes respectively. Methods: Wild type and a transgenic mouse model with normal FGFR2 were used as controls to examine the validity of the microinjection. Micro-CT and morphometric analysis on the skull revealed the following results. Results: Both Apert and Crouzon mutants of FGFR2 induced fusion of calvarial sutures and anteroposteriorly constricted facial dimension, with anterior crossbite present only in Apert mice. Apert mice differed from Crouzon mice and transgenic mice with normal FGFR2 in the anterior cranial base flexure and calvarial flexure angle which implies a possible difference in the pathogenesis of the two mutations. In contrast, the transgenic mice with normal FGFR2 displayed normal craniofacial phenotype. Conclusion: Apert and Crouzon mutations appear to lead to genotype-specific phenotypes, possibly causing the distinctive sites and sequence of synostosis in the calvaria and cranial base. The exact function of the altered FGFR2 at each suture needs further investigation.

• The korean journal of orthodontics
• /
• v.37 no.3 s.122
• /
• pp.171-181
• /
• 2007

Objective: The present study was aimed at an analytical formulation of the micro-implant related torque as a function of implant size, i.e. the diameter and length, screw size, and the bony resistance at the implant to bone interface. Methods: The resistance at the implant to cancellous bone interface $(S_{can})$ was assumed to be in the range of 1.0-2.5 MPa. Micro-implant model of Absoanchor (Dentos Inc. Daegu, Korea) was used in the course of the analysis. Results: The results showed that the torque was a strong function of diameter, length, and the screw height. As the diameter increased and as the screw size decreased, the torque index decreased. However the strength index was a different function of the implant and bone factors. The whole Absoanchor implant models were within the safe region when the resistance at the implant/cancellous bone $(=S_{can})$ was 1.0 or less. Conclusion: For bone with $S_{can}$ of 1.5 MPa, the cervical diameter should be greater than 1.5 mm if micro-implant models of 12 mm long are to be placed. For $S_{can}$ of 2.0 MPa, micro-implant models of larger cervical diameter than 1.5 mm were found to be safe only if the endosseous length was less than 8 mm.

• Journal of dental hygiene science
• /
• v.16 no.6
• /
• pp.442-448
• /
• 2016

Dental caries and periodontal disease are considered to be chronic, but can be prevented through an incremental oral health program covering all ages. The National Oral Health Program for adults provides oral health exam and scaling, and is covered by national health insurance for those over 20 years of age in Korea. The aim of this study was to collect basic data for developing an oral health program for adults by identifying factors related to awareness and need. The data were obtained by convenience sampling of 303 subjects. The use of dental plaque disclosing agents affected tooth brushing frequency, toothbrushing time and use of oral auxiliary devices. Education on toothbrushing methods affected toothbrushing time and use of oral auxiliary devices. Of those surveyed, 93.1% replied that an incremental oral health program for adults was needed, and 68.0% intended to participate. In a regression model, the factors that had an effect on the perceived need for an oral health program were education level, use of oral hygiene auxiliary devices, and toothbrushing time, and the factors affecting intent to participate were education for prevention of periodontal disease and the use of oral hygiene auxiliary devices. The subjects stated that the following oral health programs were needed: an oral bacteria exam (74.3%), toothbrushing education (71.6%), a bad breath exam (69.3%), education on use of oral hygiene auxiliary devices (46.9%), a dental plaque exam (42.9%) and a saliva exam (37.6%). Oral health education appears to be an important factor for participation in an incremental oral health program.

• Journal of dental hygiene science
• /
• v.16 no.6
• /
• pp.488-494
• /
• 2016

The purpose of the present study was to examine dental hygienists' perception of the current national practical examination. This research was performed using 199 self-reported surveys answered by professors of dental hygiene studies and clinical dental hygienist. Frequency analysis, chi-square tests, and analysis of variance were performed by using IBM SPSS Statistics ver. 20.0. The results revealed that many of the respondents consider the current national practical examination to be neutral. They did not think that the current national practical examination questions are useful for assessing occupation-centric integrated clinical practice ability and counseling techniques for patient intervention. The professors of dental hygiene studies believed that among the research tasks required as mentioned in the national practical examination questions, dental polishing and tooth brushing education are of paramount importance, whereas clinical dental hygienists believed that ultrasonic scaling is the most important (p<0.05). Most of the professors of dental hygiene studies reported that they conducted skills education for dental polishing and tooth brushing education, while most of the clinical dental hygienists reported that tasks actually performed in the clinic included impression taking, model fabrication, ultrasonic scaling, and explaining treatment precautions (p<0.05). Therefore, these tasks can be effectively carried out with the improvement of the national dental hygienist practical examination.

• Asian Pacific Journal of Cancer Prevention
• /
• v.15 no.19
• /
• pp.8311-8317
• /
• 2014

Background: Evidence supporting an association between the 8q24 rs4242382-A polymorphism and prostate cancer (PCa) risk has been reported in North American and Europe populations, though data from Asian populations remain limited. We therefore investigated this association by clinical detection in China, and meta-analysis in Asian, Caucasian and African-American populations. Materials and Methods: Blood samples and clinical information were collected from ethnically Chinese men from Northern China with histologically-confirmed PCa (n=335) and from age-matched normal controls (n=347). The 8q24 (rs4242382) gene polymorphism was genotyped by polymerase chain reaction-high-resolution melting analysis. We initially analyzed the associations between the risk allele and PCa and clinical covariates. A meta-analysis was then performed using genotyping data from a total of 1,793 PCa cases and 1,864 controls from our study and previously published studies in American and European populations, to determine the association between PCa and risk genotype. Results: The incidence of the risk allele was higher in PCa cases than controls (0.222 vs 0.140, $P=7.3{\times}10^{-5}$), suggesting that the 8q24 rs4242382-A polymorphism was associated with PCa risk in Chinese men. The genotypes in subjects were in accordance with a dominant genetic model (ORadj=2.03, 95%CI: 1.42-2.91, $Padj=1.1{\times}10^{-4}$). Presence of the risk allele rs4242382-A at 8q24 was also associated with clinical covariates including age at diagnosis ${\geq}65$ years, prostate specific antigen >10 ng/ml, Gleason score <8, tumor stage and aggressive PCa, compared with the non-risk genotype ($P=4.6{\times}10^{-5}-3.0{\times}10^{-2}$). Meta-analysis confirmed the association between 8q24 rs4242382-A polymorphism and PCa risk (OR=1.62, 95%CI: 1.39-1.88, $P=1.0{\times}10^{-5}$) across Asian, Caucasian and African American populations. Conclusions: The replicated data suggest that the 8q24 rs4242382-A variation might be associated with increased PCa susceptibility in Asian, Caucasian and African American populations. These results imply that this polymorphism may be a useful risk biomarker for PCa in multi-ethnic populations.

• Journal of the Korean Crystal Growth and Crystal Technology
• /
• v.18 no.5
• /
• pp.217-224
• /
• 2008

A stoichiometric mixture of evaporating materials for $ZnIn_2Se_4$ single crystal thin films was prepared from horizontal electric furnace. To obtain the single crystal thin films, $ZnIn_2Se_4$ mixed crystal was deposited on thoroughly etched semi-insulating GaAs(100) substrate by the Hot Wall Epitaxy (HWE) system. The source and substrate temperatures were $630^{\circ}C$ and $400^{\circ}C$, respectively. The crystalline structure of the single crystal thin films was investigated by the photoluminescence and double crystal X-ray diffraction (DCXD). The carrier density and mobility of $ZnIn_2Se_4$ single crystal thin films measured from Hall effect by van der Pauw method are $9.41\times10^{16}cm^{-3}$ and $292cm^2/v{\cdot}s$ at 293 K, respectively. The temperature dependence of the energy band gap of the $ZnIn_2Se_4$ obtained from the absorption spectra was well described by the Varshni's relation, $E_g(T)=1.8622eV-(5.23\times10^{-4}eV/K)T^2/(T+775.5K)$. The crystal field and the spin-orbit splitting energies for the valence band of the $ZnIn_2Se_4$ have been estimated to be 182.7 meV and 42.6 meV, respectively, by means of the photocurrent spectra and the Hopfield quasicubic model. These results indicate that the splitting of the ${\Delta}so$ definitely exists in the ${\Gamma}_5$ states of the valence band of the $ZnIn_2Se_4/GaAs$ epilayer. The three photo current peaks observed at 10 K are ascribed to the $A_{1}-$, $B_{1}-exciton$ for n = 1 and $C_{27}-exciton$ peaks for n = 27.

• Korean Security Journal
• /
• no.33
• /
• pp.197-228
• /
• 2012

The private security industry in Korea has rapidly proliferated. While the industry has grown quickly, though, private security officers have recently been implicated in incidents involving violence, demonstrating an urgent need for systematic reform and regulation of private security practices in Korea. Due to its quasi-public service character, the industry also risks losing the public's favor if it is not quickly disciplined and brought under legitimate government regulation: the industry needs professional standards for conduct and qualification for employment of security officers. This paper shares insights for the reform of the Korean private security industry through a study of the licensing and training requirements for private security businesses in the United States, mainly focusing on the Private Security Officer Employment Authorization Act (hereinafter the PSOEAA) and the California system. According to the PSOEAA, aspiring security officers shall submit to a criminal background check (a check of the applicants' criminal records). Applicants' criminal records should include not only felony convictions but also any other moral turpitude offenses (involving dishonesty, false statement, and information on pending cases). The PSOEAA also allows businesses to do background checks of their employees every twelve months, enabling the employers to make sure that their employees remain qualified for their security jobs during their employment. It also must be mentioned that the state of California, for effective management of its private security sector, has established a professional government authority, the Bureau of Security and Investigative Services, a tacit recognition that the private security industry needs to be thoroughly, professionally, and actively managed by a professional government authority. The American system provides a workable model for the Korean private security industry. First, this paper argues that the Korean private security industry should implement a more strict criminal background check system similar to that required by the PSOEAA. Second, it recommends that an independent professional government authority be established to oversee and enforce regulation of Korea's private security industry. Finally, this article suggests that education and training course be implemented to provide both diverse training as well as specialization and phasing.

• Journal of Environmental Health Sciences
• /
• v.46 no.3
• /
• pp.285-296
• /
• 2020

Objective: The objective of this study was to describe the characteristics of exposure to humidifier disinfectants (HDs) and their association with the presence of a person who experienced the adverse health effects in general households in Korea. Methods: During the month of December 2016, a nationwide online survey was conducted on adults over 20 years of age who had experience of using HDs. It provided information on exposure characteristics and the experience of health effects. The final survey respondents consisted of 1,555 people who provided information on themselves and their household members during the use of HD. Exposure characteristics at the household level included average days of HD use per week, average hours of HD use per day, the duration within which one bottle of HD was emptied, average input frequency of HD, amount of HD (cc) per one time used, and active ingredients of HD products (PHMG, CMIT/MIT, PGH, or others). The risk of the presence of a person who experienced adverse health effects in the household was evaluated by estimating odds ratios (ORs) and 95% confidence intervals (CIs) adjusted for monthly income and region using a multiple logistic regression model. Subgroup analyses were conducted for households with a child (≤7 years) and households with a newborn infant during HD use. Results: The level of exposure to HD tended to be higher for households with a child or newborn infant for several variables including average days of HD use per week (P<0.0001) and average hours of HD use per day (P<0.0001). The proportion of households in which there was at least one person who experienced adverse health effects such as rhinitis, asthma, pneumonia, atopy/skin disease, etc. was 20.6% for all households, 25.3% for households with children, and 29.9% for households with newborn infants. The presence of a person who experienced adverse health effects in the household was significantly associated with average hours of HD use per day (P_trend<0.001), duration within which one bottle of HD was emptied (P_trend<0.001), average input frequency of HD (P_trend<0.001), amount of HD per one use (P_trend=0.01), and use of HDs containing PHMG (OR=2.23, 95% CI=1.45-3.43). Similar results were observed in subgroup analyses. Conclusion: Our results suggest that level of exposure to HD tended to be higher for households with a child or newborn infant and that exposure to HD is significantly associated with the presence of a person who experienced adverse health effects in the household.

• Asian-Australasian Journal of Animal Sciences
• /
• v.33 no.6
• /
• pp.879-887
• /
• 2020

Objective: Numerous studies have indicated that the apoptosis and proliferation of granulosa cells (GCs) are closely related to the normal growth and development of follicles and ovaries. Previous evidence has suggested that miR-126-3p might get involved in the apoptosis and proliferation of GCs, and phosphatidylinositol 3-kinase regulatory subunit 2 (PIK3R2) gene has been predicted as one target of miR-126-3p. However, the molecular regulation of miR-126-3p on PIK3R2 and the effects of PIK3R2 on porcine GCs apoptosis and proliferation remain virtually unexplored. Methods: In this study, using porcine GCs as a cellular model, luciferase report assay, mutation and deletion were applied to verify the targeting relationship between miR-126-3p and PIK3R2. Annexin-V/PI staining and 5-ethynyl-2'-deoxyuridine assay were applied to explore the effect of PIK3R2 on GCs apoptosis and proliferation, respectively. Real-time quantitative polymerase chain reaction and Western Blot were applied to explore the regulation of miR-126-3p on PIK3R2 expression. Results: We found that miR-126-3p targeted at PIK3R2 and inhibited its mRNA and protein expression. Knockdown of PIK3R2 significantly inhibited the apoptosis and promoted the proliferation of porcine GCs, and significantly down-regulated the mRNA expression of several key genes of PI3K pathway such as insulin-like growth factor 1 receptor (IGF1R), insulin receptor (INSR), pyruvate dehydrogenase kinase 1 (PDK1), and serine/threonine kinase 1 (AKT1). Conclusion: MiR-126-3p might target and inhibit the mRNA and protein expressions of PIK3R2, thereby inhibiting GC apoptosis and promoting GC proliferation by down-regulating several key genes of the PI3K pathway, IGF1R, INSR, PDK1, and AKT1. These findings would provide great insight into further exploring the molecular regulation of miR-126-3p and PIK3R2 on the functions of GCs during the folliculogenesis in female mammals.