The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government’s accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

ASL estimation of public building is based on how appropriate the maximum age of the asset is derived based on the age record of the asset in the statistical data owned by public institutions. This is because we get a 'constrained' ASL by that number. And it is especially true because other studies have assumed that the building is an Iowa curve R3. Also, in this study, the survival rate is 1% as the threshold value at which the survival curve and the predictable life curve almost coincide. Rather than a theoretical basis, in the national statistical survey, the value of residual assets was recognized from the net value of 10% of the acquisition value when the average service life has elapsed, and 1% when doubling the average service life has elapsed. It is based on the setting mentioned above. The biggest constraint in fitting statistical data to the Iowa curve is that the maximum ASL is selected at R3 150%, and the 'constrained' ASL is calculated by the proportional expression on the assumption that the Iowa curve is followed. In like manner constraints were considered. First, the R3 disposal curve for the RCC(reinforced cement concrete) building was prepared according to the discarding method in the 2000 work, and it was jointly worked on with the National Statistical Office to secure the maximum amount of vintage data, but the lacking of sample size must be acknowledged. Even after that, the National Statistical Office and the Bank of Korea have been working on estimating the Iowa curve for each asset class in the I-O table. Another limitation is that the asset classification uses the broad classification of buildings as a subcategory. Second, if there were such assets with a lifespan of 115 years that were acquired in 1905 and disposed of in 2020, these discarded data would be omitted from this ASL calculation. Third, it is difficult to estimate the correct Iowa curve based on the stub-curve even if there is disposal data because Korea has a relatively shorter construction history, accumulated economic wealth since the 1980’s. In other words, “constrained” ASL is an under-estimation of its ASL. Considering the fact that Korea was an economically developing country in the past and during rapid economic development, environmental factors such as asset accumulation and economic ability should be considered. Korea has a short period of accumulation of economic wealth, and the history of 'proper' architectures faithful to building regulations and principles is short and as a result, buildings 'not built properly' and 'proper' architectures are mixed. In this study, ASL of RCC public building was estimated at 70 years.

Lovenia elongata is a member of the family Loveniidae and is one of the most common tropical echinoids. This species has a broad distribution range in the sub- and tropical regions of the Indo-Pacific Ocean, extending from the Mozambique to the Hawaiian Islands, and from southern Japan to northern Australia. It is commonly found in subtidal areas and on coral reefs within these regions. This species was for the first time recorded from the Ulleungdo Island, Korea. This species is characterized by a teardrop-shaped test that reaches up to 5 cm in length, with a deep groove at the front and tapered at the back end. The petaloid is not obvious, and the primary spines are long and banded. This study is the first to report the newly recorded L. elongata in Korea.

This study examined the subacute oral toxicity of Dendropanax morbiferus H.Lév leaves hot-water extracts (DMWE) using male and female Spargue-Dawley rats. Rats were orally administered the DMWE at dose levels of 0, 250, 500, 1,000, and 2,000 mg/kg body weight (BW) for four weeks. For experimental period, clinical signs and the number of deaths were examined, and feed intake and BW of all experimental animals were measured once a week for four weeks. At the end of the experiment, blood samples were collected from all rats, and all animals were euthanized and autopsies were performed to collect major organs. No dead animals were found during the experimental period. In addition, no differences were found between control and DMWE-treated groups in feed intakes, BW changes, organ weights, clinical signs, hematological parameters, and serum biochemical parameters. The results of this study provided evidence that oral administration of DMWE at the dose of 2,000 mg/kg BW is safe in rats and may not exert severe toxic effects.

In this study, the acute toxicity of Dendropanax morbiferus H.Lév leaf hot-water extracts (DMWE) was examined in male and female ICR mice. Mice were orally administered the DMWE at dose levels of 0, 250, 500, 1,000 and 2,000 mg/kg body weight (BW) for single-dose toxicity test. There were no significant differences in change of BW between control and all DMWE treated-groups. In hematological and blood biochemical analysis, none of the parameters were affected by the DMWE. Similarly, there were no significant effects on markers for liver and kidney functions in all DMWE treated-groups. Since there were no adverse effects of the DMWE in single oral toxicity tests, even at the highest doses, it was concluded that the lethal dose 50 (LD50) of DMWE is estimated at > 2,000 mg/kg BW.

본 연구에서 Nematus tibialis를 국내에서 처음으로 보고한다. 이 종의 사진과 진단, 색 변이, 발육 단계와 분포 등을 제공하였다.

본 연구에서 Pemphigus bursarius를 국내에서 처음으로 보고한다. 이 종의 분포지역, 기주식물, 형태학적 정보를 제공한다.

South Korea has a temperate climate with four distinct seasons. However, summers are extremely hot and humid, which negatively affects industrial animal production. Hanwoo are native cattle that have traditionally been raised in the natural environment of Korea. The present study investigated the effects of birth and lactation season on the birth and weaning weights of Hanwoo calves. Data were collected from 100 local breeding farms between 2016 and 2021. A total of 56,970 (males, 29,530; females, 27,440) Hanwoo calves were classified according to sex or birth and weaning season (March–May, spring; June–August, summer; September– November, fall; and December–February, winter). The birth weight of Hanwoo calves differed according to the birth season. As such, birth weight of the summer-born calves was the lowest. Additionally, the 90-day weaning weight was positively correlated with birth weight. Interestingly, however, the 90-day weaning weight was not related to the birth season but was related to the 2-month seasonal effect during the lactation period. Furthermore, the 90-day weaning weight was the lowest during the summer lactation period. In the beef cattle industry, daily weight gain is an important economic characteristic related to feed efficiency and growth. Our findings will contribute the management of Hanwoo cattle and analysis of changes in economic characteristics due to high temperatures.

Current studies have revealed the capacity of mesenchymal stem cells (MSCs) in term of immunomodulatory properties, and this distinct potential is downgraded according to the disease duration of patients-derived MSCs. In order to enhance the immunomodulatory and anti-tumorigenic properties of the rheumatoid arthritis (RA) joints-derived MSCs, we aggregate synovial fluid-derived MSCs from RA joints (RA-hMSCs) into 3D-spheroids by the use of hanging drop culture method. Cells were isolated from synovial fluids of RA joints with longstanding active status over 13 years. For aggregation of RA-hMSCs into 3D-spheroids, cells were plated in hanging drops in 30 μL of advanced DMEM (ADMEM) containing 25,000-30,000 cells/ drop and cultured for 48 h. To analyze the comparative immunomodulatory effects of 3D-spheroid and 2D monolayer cultured RA-hMSCs and then cells were cultured in ADMEM supplemented with 20% of synovial fluids of RA patients for 48 h and were evaluated by qRT-PCR for their expression of mRNA levels of inflammatory and antiinflammatory markers. Cellular aggregation of RA-hMSCs was observed and cells were aggregate into a single sphere. Following treatment of RA patient’s synovial fluids into the RA-hMSCs, spheroids formed RA-hMSCs showed significantly (p < 0.05) higher expression of TNFα stimulated gene/protein 6 (TSG-6) than the monolayer cultured RAhMSCs. Therefore, the 3D-spheroid culture methods of RA-hMSCs were more effective than 2D monolayer cultures in suppressing inflammatory response treated with 20% of RA-synovial fluids by expression of TNFα (TSG-6) according to the immune response and enhanced secretion of inflammatory factors.

Pseudo-pheochromocytoma is defined as an adrenal tumor that has the typical characteristics of pheochromocytoma likely hypertension but is histopathologically diagnosed to other types of adrenal tumors. 11-year-old, castrated male Maltese presented for a left adrenal mass with hypertension. According to clinical signs and radiological features, a temporary diagnosis was made of pheochromocytoma. The adrenalectomy was performed and the histopathological examination of the resected adrenal gland was diagnosed as cortical adenocarcinoma. This report describes the case of pseudo-pheochromocytoma in a dog and implies the salience that even if pheochromocytoma is diagnosed based on all test results, pseudo-pheochromocytoma should not be excluded.

Influenza A viruses (IAVs) are members of the family Orthomyxoviridae and genus Orthomyxovirus. Avian and mammalian species are the host of IAVs, which includes humans and dogs. Canine influenza virus (CIV) is an emerging pathogen that causes severe and acute respiratory diseases in dogs. This study monitored the antigen and antibody against CIV in dogs in the Republic of Korea (ROK) from 2016 to 2021. One thousand and seventy-two nasal swabs and 1,545 blood samples were collected from animal hospitals and animal shelters. Five nasal swabs in 2017 and seven in 2018 from stray dogs were positive for CIV according to RT-PCR. The prevalence of H3N2 CIV ranged from 9.5% to 24.8%, according to the hemagglutination inhibition (HI) assay. On the other hand, none of the serum samples from 2018 to 2021 showed seropositivity against the avian H5, H7, and H9 viruses. The HI titers for H3N2 ranged from 16 to 512. The distribution of HI titer 16–32 was 57.6% in seropositive samples. The pet dogs were vaccinated against CIV, but the stray and military dogs were unvaccinated. In 2017 and 2018, the seroprevalence of CIV in stray dogs was higher than in the other years, and viral RNA was detected in nasal swabs. It may mean previous exposure of stray dogs to CIV. With the increasing number of pet dogs and the close contact between humans and dogs, canines could serve as an intermediate host for transmitting IAVs to humans. Therefore, continuous surveillance of CIV is needed for public health and the potential emergence of novel zoonotic viruses.

Following the previous study, the toxicity of a single subcutaneous administration of the Thyrokitty injection (I-131) and the side effects that may occur at therapeutic doses were confirmed. The Thyrokitty injection (I-131) was administered subcutaneously once at a dose of 0, 2.0, 6.0, and 18.0 mCi/kg, 5 male and female rats per group, and mortality, general symptom observation, and weight measurement were performed for 2 weeks, followed by observation of autopsy findings. There were no deaths, and no statistically significant weight change was observed. Mild hair loss, fissures, and crusting were observed by general symptom observation, but it was not a toxic change related to the Thyrokitty injection (I-131). Gastric atrophy and a decrease in the size of the spleen were observed by the autopsy. As a results of single subcutaneous administration of the Thyrokitty Injection (I-131) to rats at a maximum dose of 18.0 mCi/kg, a decrease in the size of the spleen and gastric atrophy were observed as the dose of the Thyrokitty Injection (I-131) increased, which may be related to the test substance. No abnormal findings related to the Thyrokitty injection (I-131) were observed. Therefore, the approximate lethal dose of the Thyrokitty injection (I-131) was 18.0 mCi/kg or more. In addition, as reported for the treatment of feline hyperthyroidism with radioiodine (131I), side effects of the Thyrokitty injection (I-131) are expected to be extremely rare. Temporary dysphagia and fever may occur, but it will recover naturally. It should be administered with caution in cats with diseases such as urinary system, cardiovascular system, gastrointestinal system and endocrine system, especially with kidney disease. And it should not be used in cats who are pregnant, lactating, or likely. It is expected that the Thyrokitty injection (I-131) can be used for clinical treatment in Korea as a veterinary drug.

Radioiodine (131I) has been used for the treatment of feline hyperthyroidism since the 1990s in the USA and Europe, and it is recommended as the most effective treatment for feline hyperthyroidism because it has a high therapeutic effect, small side effects, and does not require anesthesia. In this study, the pharmacological properties of the Thyrokitty injection (I-131), which is being developed as a treatment for feline hyperthyroidism, using radioiodine (131I) as an active ingredient, was tested. The %cell uptake of the Thyrokitty injection (I-131) in FRTL- 5 thyroid cells was 0.410 ± 0.016%, which was about 18 times higher compared to Clone 9 hepatocytes, and it was decreased by 30.7% due to the competitive reaction with iodine (sodium iodide). In addition, the %cell growth of the FRTL-5 thyroid cells was reduced by 25.0% by treatment with the Thyrokitty injection (I-131). As a result of the tissue distribution test, the Thyrokitty injection (I-131) was distributed at the highest concentration at 0.083 hours (5 minutes) after subcutaneous administration to animals in most organs except the stomach, small intestine, large intestine, muscle and thyroid gland, and it was excreted mainly through the kidneys. The stomach and thyroid gland showed a typical distribution pattern observed when radioiodine (131I) was administered. In addition, about 78.45% of the total amount of excretion was excreted within 48 hours, of which more than 85% was excreted in urine. In conclusion, the Thyrokitty injection (I-131) has the same mechanism of action, potency, absorption, distribution, metabolism and excretion characteristics as radioiodine (131I) reported in connection with the treatment of feline hyperthyroidism. In the future, using the results of this study, it is expected that the Thyrokitty (I-131) could be safely used in the clinical treatment of feline hyperthyroidism.

본 연구에서 Tetraneura triangula 를 국내에서 처음으로 보고한다. 이 종의 분포지역, 기주식물, 형태학적 정보를 제공하였다.

본 연구에서 Kaltenbachiella japonica를 국내에서 처음으로 보고한다. 이 종의 분포지역, 기주식물, 형태학적 정보를 제공하였다.

Salinity is a major abiotic stress for crop plants that cause reduced food production. The application of plant growth-promoting microorganisms can improve the adaptability of plants to biotic and abiotic stresses. Therefore, in the current study, we aimed to enhance the mitigation effects of artificially applied rhizobacterium Klebsiella variicola AY13 on salinity stress in Trifolium repens L. The results suggested that AY13 innately produced indole-3-acetic acid and accelerated the morphological adaptation of T. repens to salt stress conditions. Furthermore, AY13 promotes a Trp-dependent pathway for indole-3-acetic acid (IAA) production, as adding L-tryptophan (L-Trp) increased IAA production in pure culture. AY13 improved plant growth by maintaining relative water content and minimizing water loss in excised leaves. Moreover, AY13 inoculation significantly reduced the endogenous levels of abscisic acid and antioxidants such as glutathione and catalase. These results suggest that AY13 plays a crucial role in reprogramming stress-related metabolism and enhancing plant stress tolerance.

According to the Nuclear Safety and Security Commission (NSSC) Notice No. 2021-26 “Delivery Regulations for the Low- and Intermediate Level Radioactive Waste (LILW)”, the activity of 3H, 14C, 55Fe, 58Co, 60Co, 59Ni, 63Ni, 90Sr, 94Nb, 99Tc, 129I, 137Cs, 144Ce, and gross alpha must be identified. Currently, the scaling factor of the dry active waste (DAW) for LILW is applied as an indirect evaluation method in Korea. The analyses are used the destructive methods and 55Fe, 60Co, 59Ni, 63Ni, 90Sr, 94Nb, 99Tc, and 137Cs, which are classified as nonvolatile nuclides, are separated through sequential separation and then measured by gamma detector, liquid scintillation counter (LSC), alpha/beta total counter (Gas Proportional Counter, GPC), and ICP-MS. We will introduce how to apply the existing nuclide separation method and improve the measurement method to supplement it.