This study analyzed the association between IFRS adjustments, measured with the IFRS reconciliations, and the subsequent meeting of target earnings. IFRS adjustments include the amounts to be adjusted intentionally, as well as the differences in accounting standards. This study estimated intentional IFRS adjustments and analyzed their association with meeting target earnings. As the results of our analysis, meeting target earnings was associated positively with intentional IFRS adjustments for the total assets, was negatively associated with them for current assets, and was positively associated with them for non-current assets. Since understatement of current assets can be realized into earnings in a short period of time, it seems that current assets were underestimated intentionally in order to meet target earnings subsequently. In contrast, it is considered that non-current assets were overestimated to make them more likely to meet target earnings either by increasing the firm size or by improving financial solvency. The results of this study imply that IFRS adjustments are useful to manage earnings for meeting target earnings. Since accounting standards may be established and revised constantly, which adjustments for them may occur, the results on IFRS adjustments are expected to have implications for investors, policy-makers, and standards establishment entities.

본 연구에서는 Lee et al.(2018)의 연구에서 제시한 새로운 수문학적 토양군 분류 방법을 제주도의 3개의 하천유역(중문천, 천미천, 한천)에 적용하고 그 적용성을 평가하였다. 적용의 결과로서 이들 세 유역의 CN 값이 산정되었으며, 이 값은 기존의 세 가지 방법론을 적용한 결과와 비교하였다. 또한 제주도에서의 침투, 강우-유출 해석 등에 사용되는 수문학적 토양군 분류와 관련된 선행 연구들을 검토하여 선택된 방법론에 따라 수문학적 토양 군 분류 결과가 어떻게 다른지를 평가하였다. 그 결과를 정리하면 다음과 같다. (1) 수문학적 토양군 분류 방법에 따른 제주도 대표 유역의 수문학적 토양군 분류 결과를 비교한 결과, Lee et al.(2018)의 토양군 분류 방법을 적용하는 경우에는 B군이 크게 나타났다. 이는 Hu and Jung(1987)의 분 류 방법을 적용하는 경우에서는 C군과 D군이, Jung et al.(1995)의 분류 방법을 적용하는 경우에서 A군과 C군, 마지막으로 RDA(2007)의 분류 방 법을 적용하는 경우에서는 D군이 상대적으로 크게 나타나는 결과와 비교된다. (2) Lee et al.(2018)의 수문학적 토양군 분류 방법을 제주도의 3개 대표 유역에 적용한 결과, 3개 유역 모두 기존 방법에 비해 가장 작은 CN 값이 추정되었다. 마지막으로 (3) 제주도에서의 강우-유출과 관련된 연구를 검토한 결과, 제주도 유역의 CN 값은 기존 방법에 의해 추정된 것에 비해 작을 가능성이 크고, 또한 초기 손실은 0.2S 이상의 큰 값을 가질 것으로 판단되었다.

Purpose – This paper want to confirm whether the guilty consciousness moderates the relationship between luxury brand awareness and purchase intention. The purpose of this study is to clarify the effect of buying intention of counterfeit luxury brand and to increase intention of purchase of genuine brand. Research design, data, and methodology - This study was analyzed using SPSS 19 and SPSS Macro. An internal consistency analysis was performed to verify the reliability of the measuring instruments and Pearson's miniscule correlation to examine the correlation of variants. In addition, the data were averaged to perform regression analysis and to see the control effects of guilt, and the significance of the control effect was verified using SPSS Macro. Results - The first hypothesis that the perception of luxury brands will have a positive effect on the intent of buying counterfeit luxury brands was found to be significant. Next, a hypothesis was also established that the sense of guilt would have a significant moderating effect on the relationship between the recognition of a luxury brand and the intention of buying a counterfeit brand. Conclusions - The study expanded the study of counterfeit brand names by making an empirical check on the effects of brand awareness and guilt for the first time in the research done so far.

손바닥 선인장인 백년초와 천년초 열매의 75% 에탄올 추출물을 대상으로 무기물, 총 페놀 화합물 및 플라보노이드 함량을 조사하고, 항산화, 항염증 효과를 비교함으로써 손바닥 선인장에 대한 과학적 자료를 확보하고 기능성 원료소재로의 이용 가능성을 타진하고자 진행되었다. 총 무기물 함량은 백년초 열매 추출물이 천년초 열매 추출물에 비해 약 2배 정도 높았으며, 무기물 중에는 칼륨의 함량이 가장 높았다. 총 페놀 화합물과 플라보노이드 함량 모두 백년초 열매 추출물에서 더 높았고 항산화 활성 평가를 위한 DPPH와 ABTS 라디칼 소거능 역시 백년초 추출물이 천년초 추출물보다 더 우수하였다. 세포 독성을 확인하기 위해 대식세포에서 MTT assay를 수행한 결과, 800 μg/mL의 이하 농도까지는 세포의 생존율에 영향을 미치지 않는 것을 확인하였다. LPS로 염증반응을 유도시킨 세포에서 2종 추출물 모두 농도 의존적으로 NO 생성을 억제하였으나, ROS 생성 억제 효과는 백년초 열매 추출물에서만 유의성 있는 결과가 도출되었다. 또한 세포내에서 염증 유발과 직접적으로 관련이 있는 염증성 cytokine 3종(TNF-α, IL-1, IL-6)의 발현을 확인한 결과 백년초 열매 추출물은 LPS 처리에 의해 증가된 cytokine 중 TNF-α를 제외한 IL-1과 IL-6의 발현량을 유의성 있게 감소시켰다. 이상의 실험 결과들을 종합해 볼 때 천년초 열매 추출물에 비해 백년초 열매 추출물이 더 높은 항산화 및 항염증 활성을 가지는 것으로 확인되었으며, 추후 유효성분 추출을 통한 항염증 물질의 작용기전 연구와 염증 억제 성분의 분리 연구에 기초 자료가 될 것으로 사료된다.

본 연구는 늑골의 사방향 검사 시 환자의 자세 변화가 아닌 X-선관의 수평 축방향 각도 변화를 적용하여 영상화 하였다. 인체 모형 팬텀을 이용하여 일반적인 늑골 사방향의 표준 검사 방법을 적용한 대조 영상과 중심 X-선을 팬텀의 수직 입사 방향으로부터 오른쪽 수평 축 방향으로 5° 간격으로 5°부터 30°까지 6단계의 입사각도 변화를 적용한 변형 사방향 실험 영상을 획득하였다. 영상의 정량적 비교 평가를 위해 대조 영상을 기준으로 실험 영상의 관심 영역 별 SNR과 CNR을 계산하였다. 또한 대조 영상의 좌·우 늑골 비율 과 실험 영상의 X-선 입사각도 별 좌·우 늑골 비율을 측정하여 비교하였다. 실험 결과, 25°의 X-선 입사 각도를 적용한 실험 영상이 표준 검사 방법을 적용한 대조 영상과 비교하였을 때 SNR과 CNR, 좌·우 늑골 비 율의 측정값에서 가장 근사한 값을 나타내었다. 변형 늑골 사방향 검사는 환자의 검사 자세 유지가 어려울 경우 적용할 수 있는 늑골 사방향 검사 방법으로 유용할 것이라 생각된다.

Abeliophyllum distichum is a medicinal plant used in regional traditional medicine to relieve pain in inflammatory processes. In this study, anti-inflammatory effects of Abeliophyllum distichum flower (ADF) extract were examined. Furthermore, possible molecular mechanisms of the anti-inflammatory effects were dissected. The anti-inflammatory activity was investigated by inhibition of lipopolysaccharide (LPS) induced pro-inflammatory cytokine production in murine macrophage-like cell line Raw264.7 cells. The measurement of the induced pro-inflammatory cytokine levels were carried out by ELISA. The phosphorylation of ERK1/2, JNK, and MAPK, and the nuclear expression of nuclear factor NF-κ B p65 were investigated by Western blot analysis. The extract of ADF significantly decreased the production of pro-inflammatory cytokines. In addition, the extract suppressed the phosphorylation of ERK1/2, JNK, and p38 MAPK, and the nuclear translocation of NF-κB p65 in activated cells. Our findings provide evidence for the popular use of Abeliophylli distichum in inflammation around Goesan region and also suggest that the flower extract has potential therapeutic benefits against various inflammatory diseases.

Portulaca oleracea L., a species of Portulacaceae, is ubiquitous. It is a well-known traditional Chinese medicine for removing heat, counteracting toxicity, cooling blood, and maintaining hemostasia; it is also used as antidysentery agent. This study investigated the anti-oxidative and anti-inflammatory activities of water and ethanol extracts from P. oleracea. The total polyphenol content (21.08±0.03 mg GAE/g) and total flavonoid content (5.45±0.76 mg QE/g) of the ethanolic extracts were higher than those of the water extracts. The antioxidative activities were determined by evaluating the 1,1-diphenyl-2-picrylhydrazyl (DPPH) and the 2,2'-azinobis(3-ethylbenzothiazoline-6-sulphonic acid) (ABTS) radical scavenging activity and by the ferric reducing antioxidant potential (FRAP) assay. The ABTS radical scavenging activity of the water extract (75.53%) was higher in those of the water extract (67.03%) at concentration of 1,000 μg/mL. The DPPH radical scavenging activity and FRAP of the ethanol extract were higher than those of the water extract. We also investigated the anti-inflammatory activity of the P. oleracea extracts in LPS-stimulated Raw 264.7 cells. The production levels of nitric oxide (NO) and reactive oxygen species (ROS) significantly decreased with an increasing concentration of the extract. The expression levels of pro-inflammatory cytokines (tumor necrosis faction (TNF)-α, interleukin (IL)-1β, and IL-6) were significantly lower in the ethanol extract than in the LPS alone treatment group. Based on these results, ethanolic extract from P. oleracea could be an effective antioxidant and anti-inflammatory agent.

본 연구는 2015년과 2016년에 ‘상주둥시’ 감의 수확시기 를 달리하여 수확 후 PE필름, 1-MCP 및 AVG를 처리가 저온저장동안 과실의 품질에 미치는 영향을 조사하였다. 2016년 과실 수확시기는 2015년에 비하여 10일 빠른 조기 수확을 실시하였다. 과실의 에틸렌 발생 정도는 조기수확 한 과실들에서 현저히 낮았고, 과실의 경도는 저온저장동안 1-MCP 처리구들이 다른 처리구의 과실에 비하여 높게 유지되었다. 과실의 감모율은 수확기를 달리한 모든 과실 들에서 PE 필름 처리 과실들에서 현저히 억제되었다. 성숙기에 수확한 과실은 저온저장 중 과실의 꽃받침 부위과 경와부의 과피색(L* 및 b*) 변화를 보면 무처리와 PE필름 처리구에 비하여 1-MCP 처리구들이 그 변화정도가 낮았다. 과실의 부패와 연화정도는 PE필름 처리 과실들에서 높게 나타났지만 AVG 처리구들에서는 부패과 발생이 없었다. 그리고 조기수확한 과일은 성숙기에 수확한 과실에 비하여 경도가 높게 유지되었고, 과피색의 변화가 낮은 경향을 보였고, 성숙기에 수확한 과실들은 당도, 과피의 적색 (Hunter a 값) 발현 및 호흡율이 높게 나타났다. 따라서 감 과실의 저장성 향상을 위해서는 조기수확이 중요한 요인으로 작용하고 또한 수확 후 1-MCP 처리가 과일의 경도를 높게 유지하고 과피색의 변화를 억제하였으며, 과실의 감 모율은 PE 필름 처리에 의해 현저하게 억제됨을 확인하였다.

Present study aimed to determine the effect of ‘bitter melon’, a popularly used fruit in Bangladesh and several other Asian countries, on high-fat-diet-induced type 2 diabetes. To investigate the effect, ethanol extract from bitter melon (BME) as a dietary supplement with mouse chow was used. BME was found to significantly attenuate the high-fat diet (HFD) -induced body weight and total fat mass. BME also effectively reduced the insulin resistance induced by the HFD. Furthermore, dietary supplementation of BME was highly effective in increasing insulin sensitivity and reducing hepatic fat and obesity. These results indicate that BME could be effective in attenuating type 2 diabetes and could therefore be a preventive measure against type 2 diabetes.

Background : This study of investigate the quality characteristics of Korean Dioscoreae Rhizoma by species and various processing methods. We used two types of species D. Rhizoma, which were the long type shape of D. batatas and short type shape of D. japoninca, respectively. Methods and Results : The reaction of D. Rhizoma with acetic acid and iodine showed light blue to blue colours, respectively. When compared with loss of drying between two species, the long type species was about 2% more higher than that of short type of species. When compared with processing methods, the both steamed and dried samples was more higher 2.0 - 3.0% than that of non-steamed samples. The contents of acid-insoluble ash samples with peel was relatively higher than that of samples containing no-peel. The results of TLC analysis also showed the same Rf and colours when compared with the standard of D. Rhizoma. However, both dried sample with peel (DWP) showed more clear spot than those of dried sample except peel (DEP) and both steamed and dried sample except peel (SDEP). Conclusion : We sincerely hope that this study will be contributed to the standardization and quality control of korean herbal medicines.

Background : Cordyceps militaris is a non-toxic, medicinal mushroom, which is known to possess anti-inflammatory and immunomodulating activities. And also, Glycyrrhiza uralensis is widely used as a crude drug in oriental medicine. However, the effects and mechanism of action of C. militaris and G. uralensis on Herpes simplex virsu (HSV), which is a serious skin disease. This study aimed to evaluate the effect of C. militaris and G. uralensis on Herpes simplex virus. Methods and Results : The results showed that the extracts and major compounds C. militaris and G. uralensis increased the TNF-α product on RAW 264.7. And also, these extracts and major compounds inhibited TNF-α product in RAW 264.7 induced by LPS. Querceitn, which was identified from G. uralensis, was showed Anti-virrus effect of Herpes simplex virus (HSV). Conclusion : Taken together, these results indicate that the anti-stomach cancer effect of C. militaris and G. uralensis in xenograft model implantated Epstein-Barr virus positive-stomach cancer cell line.

A 67-year-old man presented with painful whitish mucosal rashes on the left side of his palate at initial presentation, and subsequently, multiple, grouped erythematous vesicular eruptions developed on the left side of his face (V2-V3 distribution). In this case, the distribution pattern of oral lesions were atypical of herpes zoster infection. Attention should be paid to the possibility that such symptoms could be early signs of herpes zoster infection.

The study aimed to evaluate the usability of sterile bag collection (SBC) urinalysis and urine culture for diagnosing urinary tract infections (UTI). Urine culture is key for diagnosing UTI, and transurethral catheterization (TUC) or suprapubic aspiration is recommended for non-toilet-trained children. Although urine testing using SBC is non-invasive and easy, UTI can be diagnosed only if other criteria including clinical symptoms and positive urinalysis results are met. This study included 228 infants who were hospitalized for unexplained fever from October 2015 to June 2016. TUC culture, SBC urinalysis, and urine culture were performed for all patients. UTI was diagnosed when the TUC culture results met the criterion of ≥104 colony-forming units (CFU)/mL. When UTI diagnosis was made based on SBC urine colony counts ≥105 CFU/mL, the false-positive and false-negative rates were 6.3% and 70.0%, respectively. When the criterion was set as ≥104 CFU/mL, they were 23.7% and 30.0%, respectively. When both the criteria of ≥105 CFU/mL and positive urinalysis results were met, the false-positive rate was 2.4%, and the false-negative rate was 80%. Our results suggest that diagnosing UTI using SBC urinalysis and urine culture is not useful in infants with unexplained fever.

Background : Ginseng rain cover farming is expanding around Jinan county and Jangsu country of North Jeolla Province. Some farmers doing ginseng rain cover farming have suffered from difficulties due to hot weather damages. However, it is a situation that the study on mitigation techniques for high temperature damage do not exist with ginseng rain cover farming. Methods and Results : The test covering work was firstly done on April 28th for heat block film+90% black light blocking net, blue double sided film, and PE film+75% black light blocking net and when it comes to second treatment, 30% and 40% shading were implemented for heat block film group and blue double sided film group respectively and 75% black light blocking net was installed on PE film+75% shading group. When it comes to micro-climate measurement in rain cover facility, temperature, humidity and light intensity were measured during the growing period of ginseng. The results are as follows. Regarding the light transmittance (per PAR, 10 am in clear day) in facility with 1st covering, light block film covered group (LBF), blue double sided film group (BDF) and PE film group have 12.9±1.8%, has 11.6±1.0% and 27.1±1.1% respectively and after 2nd covering, in LBF groups, 30% blocking, 40% blcoking and no blocking have 10.6±1.3%, 8.2±0.9% and 12.9±1.8% and in BDF groups, 30% blocking, 40% blcoking and no blocking have 9.4±0.8%, 7.9±0.7% and 11.6±1.0 respectively and PE film group has 10.6±0.7%. Relative humidity also showed the same trend as temperature. The average monthly amount of light and maximum light intensity were lower in 30% and 40% light blocking groups of LBF and BDF and a little higher in no light blocking group compared to PE film group. The degree of high temperature damage was 1 in no LBF of BDF, but no LBF of LBF was so bad like 3. However, there was no high temperature damage in the test groups of blocking films or BDF with 30% and 40% light blocked light screens. Regarding root weight, all secondly treated groups of LBF group and BDF group were lighter compared to 4.36g of PE film group and especially, prism sheetof no light blocking group has 2.5g and BDF of of no light blocking group has 3.21g. 30 % and 40% light blocking groups of LBF group and BDF group were light with 3.20~4.07g. Conclusion : Regarding the analysis result on micro-climate in facility with different cover materials for 2 years old ginseng in ginseng rain cover farming of Gyeonggi Province, the covering method suitable for high temperature damage mitigation in ginseng rain cover farming was that 1st covering was done by PE film+75% black light blocking net and then 75% black light blocking net is additionally covered at a time when outside temperatures reaches 30℃.

Background : Perilla frutescens L. is valuable as a medicinal plant as well as a natural medicine and functional food. Limonene perilla collected from various places showed 60% limonene compounds. However biological activity of these accession has not been reported before. Therefore, this study was conducted to investigate the biological activity of limonene perilla. Methods and Results : Fractional solvent extracts were obtained by using organic solvents such as n-hexane, chloroform, ethyl acetate, n-BuOH, and aqueous solvent from different parts of limonene perilla extracted initially in 70% EtOH. We investigated the effects of limonene perilla on total phenol and flavonoid contents, FRAP (Ferric Reducing Antioxidant Power), total saponin contents and tyrosinase inhibition activity. Leaves of limonene perilla produced the highest total phenolic contents (29.88 mg·CAE/g), flavonoid (8.39 mg·QE/g) and saponin contents (47.77 mg·GIE/g) than stems and roots of limonene perilla. FRAP of leaves was 823.00±3.58 μM·FeSO4·E/mg. Tyrosinase inhibition activity rate was 40.31% in 70% ethanol extracts from leaves of limonene perilla. Conclusion : This results suggest that leaf of limonene perilla fractions has significant antioxidant activity. Also, limonene perilla could be used as a functional biomaterial in developing cosmetics and functional foods.

Background : This text was conducted to compare the difference of fatty acid by part and ha bitat of Glehnia littoralis in Korea Midwest. Methods and Results : In Glehnia littoralis, Saturated fatty acid consisted of palmitic acid, ste aric acid, and unsaturated fatty acid was oleic acid, linoleic acid, linolenic acid. Content of w hole fatty acid was the most as 42.8% linoleic acid, and stearic acid was less best as 2.9%. Other fatty acid were oleic acid 27.1%, palmitic acid 15.3%, linolenic acid 11.9%. Fatty acid by plant part it was the most in leaf that linoleic acid (31.4%), and it was the most in root t hat linoleic acid (68.3%), and it was the most in breed that oleic acid (65.5%). Fatty acid by natural habitat contained in Incheon area located in high latitude more than Taean area. Conclusions : In Glehnia littoralis of Korea Midwest, The collection and cultivation of medici nal scope was broader, because difference of fatty acid content by natural habitat was light.

Background : Plants are the rich source of antioxidants, which plays a very important role in maintaining human health. Their antioxidant property protects cells of different organs of human beings against free radicals and free radical mediated diseases. Even though, there is lack of knowledge on the antioxidant effect of lutein present in plants. In the present study, lutein was isolated from the GreenTea leaves (Camellia sinensis) which is used as a dietary source. Methods and Results : The procedure adopted for the isolation and purification of lutein using acetone extraction and preparative high performance liquid chromatography (HPLC) is simple and less time consuming. Free radicals scavenging activity of isolated lutein from acetone extract of GreenTea was assessed by DPPH radical scavenging assay and reducing power. The isolated lutein scavenged 79% of DPPH radicals at 20 ㎍/㎖ and two fold lower concentration compared to the standard antioxidants (α-tocopherol). No significant differences were found between the reducing power of the lutein and BHT when their concentrations were high. However, significant differences were observed at relatively low concentrations, the reducing power of lutein was isolated from the GreenTea leaves was stronger than those of their acetone extract and standard antioxidants (BHA). Both electron spin resonance (ESR) and in vitro assay confirmed that lutein was isolated from the GreenTea leaves, exhibited a greater capacity for scavenging superoxide (O2 •－) and hydroxyl (OH •) radicals than standard antioxidants β-carotene and α-tocopherol respectively. Conclusion : The results proven that lutein isolated from GreenTea leaves has an efficient antioxidant ability, it could serve as an antioxidant to scavenge reactive oxygen species.

Background : Lutein, a xanthophyll, consists of chains with 8 conjugated double bounds containing closed rings on each end of the chain. This carotenoid is found in fruits and vegetables, especially dark green leafy vegetables such as green tea. In this study, we investigated the anticancer effects of purified lutein from green tea on human cancer cell lines containing prostate carcinoma cancer cells (LNCaP). Methods and Results : Prostate carcinoma cancer cells (LNCaP) were cultured and evaluated the inhibitory effect of lutein isolated from green tea compared other carotenoids (β-carotene and lycopene) on cell proliferation. Cyclin D1 and PCNA were evaluated as cell differentiation. In results, PCNA/cyclin regulates the initiation of cell proliferation by mediating DNA polymerase. Under cultural conditions, lycopene remarkably suppressed the PCNA expression prostate cancer cell line LNCaP in higher doses (20 μM - 100 μM) statistically. However, β-carotene and lutein presented the less inhibitory effects on PCNA expression. Determination of PCNA expression in control and treated cells demonstrates that lycopene did affect proliferation in LNCaP cancer cells in dose-dependent manner. However, β-carotene and lutein suppressed the cyclin D1 expression in dose-dependent manner but no in lycopene group. These results indicate that differ carotenoids presented the various suppressive ability of PCNA and cyclin D1 expression in cell proliferation. Conclusion : In conclusion, lutein suppressed the carcinogenesis of induced prostate cancer cell line by acting as a suppressor for inhibiting the expression of cyclin D.

A double-cropping system with soybean (Glycine max) following the cultivation of potato, garlic, and onion is widely adopted in the southern region of Korea. For this system, marginal dates for planting must be determined for profitable soybean yields, because the decision to plant soybean as a second crop is occasionally delayed by harvest of the first crop and weather conditions. In order to investigate the effect of planting date on soybean yield, three cultivars (early and late maturity) were planted on seven different dates from May 1 to July 30 in both paddy and upland fields across 2012 and 2013. Soybean yields were significantly different among the planting dates and the cultivars; however, the interaction between cultivar and planting date was not significant. Based on linear regression, the maximum yield of soybean was reached with a June 10 planting date, with a sharp decline in yield for crops planted after this date. The results of this study were consistent with those of a previous one that recommends early and mid-June as the optimum planting period. Regardless of soybean ecotype, a reduction in yield of greater than 20% occurred when soybean was planted after mid-July. Frost during soybean growth can reduce yields, and the late maturity cultivars planted on July 30 were damaged by frost before completing maturation and harvest; however, early maturity cultivars were safely harvested. For sufficient time to develop and reach profitable yields, the planting of soybean before mid-July is recommended.

The effect of sudden changes of water temperature (WT) on the survival rate and physiological responses of the red spotted grouper (Epinephelus akaara) were examined by manipulating WT control system for 9 days. Experimental condition was divided in two different regimes at low (from 10°C to 4°C, decreased 1℃/d) and high (from 28°C to 34°C, increased 1°C/d) WT. Survival rate of experimental fishes were observed, and determined the changes of hematological characteristics by analyzing plasma levels of cortisol, glucose, total protein, and electrolytes (Na+, Cl–, K+). No mortality was observed until low WT 6°C (144 h) and high WT 32°C (96 h), and 100% mortality was observed at low WT 4°C (216 h) and high WT 35°C (171 h). Plasma levels of cortisol and glucose increased rapidly as decreasing WT, and the loss of swimming ability and respiration response was observed at low WT 7°C and high WT 34°C conditions.