This study attempted to introduce Fei-Ranis's agricultural development theory and discuss its problem for the rural development of less developed world. Fei-Ranis systematized the development process of Western European economy on the ground of dualism. They divided the process into 4 stages by the concept of 'mode of operation'. Paticularly, they consider agrarian mercantilism as take-off stage and its development were achieved by the increase of trade margin and labor productivity. Especially, they thought that only agricultural revolution through the diffusion of internal exchange economy and construction of tree-star system can accomplish favorable transition to industrial capitalism. In order to promote this agricultural development, less developed world must abolish short-run agricultural policy and propel 'learning by the contact' strategy through 'tree-star system' and 'parellel development.' In reality, it was problematic that the contemporary less developed world is trying, in the course of a few decades, to imitate Western European experience with development over the last four centuries. But Fei-Ranis ignored qualitative aspects of agricultural development by tree-star system and also it is criticized that they considered agricultural development process of less developed world follows only that of Western European classical process.

The aim of this paper is to understand the nature of transformation of the Chinese economy. China’s approach to the process of economic development in the aftermath of the reforms in the late 1970’s has been a success story and a phenomenon of great significance. It helped millions of people move out of poverty and achieve an acceptable standard of life. The economic policy of China was more effective than India’s; we measured this effectiveness in terms of two fundamental approach: first, growth was fundamental for ensuring and increasing the wellbeing as it increases total output in China compare to India; second, growth was pro-poor in China, but not in India, during the period 2000-2011. In this paper, we seek to explain how China reduced extreme poverty through reforms, and this reform experience of China stands out for three reasons. The first is renewed thrust on the rural economy and private sector, second is decentralized planning, and third is investment in human resource development. This experience of China’s reform success offers a significant lesson for most of the developing countries, especially India, since India has more similarities with China. Therefore, this experience is particularly insightful for India.

This study aims to describe the role of corporate governance as a moderator in electronic financial disclosure that adopts Extensible Business Reporting Language (XBRL) and Company Characteristics on value relevance. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2018, totaling 166 companies. The sampling technique used purposive sampling method, namely, manufacturing companies that publish fully audited financial statements by December 31 of the year 2017-2018. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have adopted XBRL during the 2017-2018 period. The data analysis method used is multiple regression analysis with moderating variables. The results of this study show a negative and insignificant effect of XBRL on value relevance, a significant negative effect of size on value relevance, a positive and insignificant effect of growth on value relevance, and a significant positive effect of profit on value relevance; meanwhile, corporate governance moderation variable has an insignificant effect in all hypotheses. Suggestions are to increase the number of variables that have an important role in value relevance and expand the number of research objects to be compared.

This research investigated the meteorologically relevant characteristics of high PM2.5 episodes in Busan. The number of days when daily mean PM10 concentration exceeded 100 ㎍/m3 and the PM2.5 concentration exceeded 50 ㎍/m3 over the last four years in Busan were 24 and 58, respectively. Haze occurrence frequency was 37.6% in winter, 27.4% in spring, 18.6% in fall, and 16.4% in summer. Asian dust occurrence frequency was 81.8% in spring, 9.1% in fall and winter, and 0% in summer. During summer in Busan, high PM2.5 episode occurred under the following meteorological conditions. 1) Daytime sea breeze. 2) Mist and haze present throuout the day. 3) Anti-cyclone located around the Korean peninsula. 4) Stable layer formed in the lower atmosphere. 5) Air parcel reached Busan by local transport rather than by long-range transport. These results indicate that understanding the meteorological relevance of high PM2.5 episodes could provide insight for establishing a strategy to control urban air quality.

The study investigates the effect of the widened daily stock price limits on the usefulness of accounting information in Korea: 1) whether investors place a higher importance on audit quality, an indicator of the reliability of accounting information, and 2) whether there are differences in the relationships between audit quality and stock-price earning-rates two years before and after June 15, 2016. This study employs samples of two years (2013 to 2015) before the widening and two years after the widening (2016 to 2017). The samples are limited to the companies listed on the Korea Stock Exchange, accounting settled in December, collected from Fn-Guide and TS-2000 of the Korea Listed Companies Association. The results show that the positive association between audit quality and stock return was increased during the later period, compared to the preceding period. This tendency was more evident in companies with higher debt ratios and companies with lower levels of income smoothing, which is considered to have higher risks. The findings suggest that it is the first study evaluating the effect of widening daily stock price limits, made on June 15, 2015, on the usefulness of audit quality information by examining the relevance between audit quality and stock return.

We examine the effects of the complexity of tax-related information on the issuance of analyst’s pre-tax income forecast and its value relevance. If analysts respond adequately to the needs of investors, they are more likely to provide a pre-tax income forecast. The provision of a pre-tax income forecast may indicate analysts’ confidence in assessing the quality of earnings. Thus, investors, in turn, would be more confident in the analysts’ pre-tax income forecasts if analysts provide both pre-tax and earnings forecasts than only the latter. Using a sample of Korean listed companies for 2005–2014, we find that analysts are likely to provide an implicit tax forecast when the volatility of the effective tax rate is low and the book-tax differences are small. We also find that when analysts provide pretax and after tax income forecasts, the value relevance for unexpected earnings increases. These results indicate that analysts are likely to be interested in corporate tax information and the complexity of tax-related information affects the availability of implicit tax forecasts. Furthermore, this study provides empirical evidence that when analysts provide both pre-tax and after tax income forecasts, investors have more confidence in analysts’ earnings forecasts, which results in greater investors’ responses.

산업화와 경제 발전에 따라 생산량, 사용량, 보관량, 운반량이 늘어난 산 물질들의 누출 사고가 빈발하고 있다. 지중 환경으로 유입된 누출 산은 지질매체와의 반응에 의해 궁극적으로 중화될 것으로 예상된다. 하지만 누출 산이 영향을 주는 공간적 및 시간적 범위는 산에 노출된 지질매체의 특성에 따라 달라질 것으로 예측된다. 본 연구에서는 국내에서 가장 사용량이 많은 황산을 한국의 지질을 대표할 수 있는 모델 지질매체들과 반응시켰다. 용액의 pH 변화를 지시자로 회분식 실험을 통해 모델 지질매체들의 산 완충능을 평가하였다. 그리고 산 중화에 기여하는 광물성분을 X-선회절분석을 통해 확인하였다. 실험 결과는 평가한 지질매체 중 사암이 가장 큰 중화능을 가졌으며, 캐올리나이트가 가장 낮은 중화능을 가졌음을 보여준다. 이 연구 결과는 지질매체에 대한 누출 산의 영향을 정량화하고 따라서 누출 산에 대한 지질매체들의 취약성을 예측하는데 기여할 것으로 기대된다.

Purpose - Current study aimed at investigating the symbolic and evaluation relevance to global luxury brands as the causes of inducing social identity verification, and also explored whether the social identity verification will affect the attitude toward the brands. Research design, data, and methodology - 323 questionaries from Chinese consumers were used to test hypotheses by structural equation model of AMOS 22.0. Results - First, social identity verification positively affected on the brand attitude. Second, both the symbolic relevance and the evaluation relevance positively affected on social identity verification. Third, the mediation roles of social identity verification were identified. Social identity verification played a full mediation role in the effect of the symbolic relevance on the brand attitude, and played a partial mediation role in the effect of the evaluation relevance on the brand attitude. Conclusions - This study could contribute to the advancement of theory concerned with the roles of consumers’ social identity verification which induces positive attitude toward the global luxury brands. Global brand managers in China should try to search ways by which consumers can feel both the symbolic relevance and evaluation relevance to their luxury brands, and should make efforts to improve the symbolic relevance and evaluation relevance to their brand.

본 연구는 2015 개정 교육과정의 적용을 앞두고 있는 시점에서 학생들의 영속적인 이해를 촉진시켜 교과를 내면화하는 방안으로 백워드 설계에서 내러티브를 활용하는 방식 에 주목하고 백워드 설계에서 내러티브의 관련성을 탐색해 보는데 목적이 있다. 이와 같 은 연구 목적을 달성하기 위해서 백워드 설계와 내러티브의 특징을 분석하고 이들의 관 련성을 탐색하였다. 연구의 결과, 내러티브는 의미를 구성하는 사고방식이며 학생의 경험을 구조화하며 해석하는 인식의 틀로 작용한다. 결국, 학습은 내러티브를 통해 의미를 만들어가는 과정 이었다. 백워드 설계는 학생들이 지식의 상호관련성을 파악하고 추론하여 이해에 도달 하도록 하는 설계 방식이므로 학생이 의미를 구성한다는 측면에서 관련된다는 것을 확 인할 수 있었다. 이를 통해, 백워드 설계의 수행과제 개발과 학습경험 계획하기 과정에 서 내러티브를 활용할 수 있는 방안을 제시하였다.

In fish, light (photoperiod, intensity and spectra) is main regulator in many physiological actions including growth. We investigate the effect of light spectra on the somatic growth and growth-related gene expression in the rearing tiger puffer. Fish was reared under different light spectra (blue, green and red) for 8 weeks. Fish body weight and total length were promoted when reared under green light condition than red light condition. Expression of somatostatins (ss1 and ss2) in brain were showed higher expression under red light condition than green light condition. The ss3 mRNA was observed only higher expression in blue light condition. Expression of growth hormone (gh) in pituitary was detected no different levels between experimental groups. However, the fish of green light condition group was showed more high weight gain and feed efficiency than other light condition groups. Our present results suggest that somatic growth of tiger puffer is induced under green light condition because of inhibiting ss mRNA expression in brain by effect of green wavelength.

To study the value-relevance of accounting information for business combinations in Chinese capital market, this paper uses Ohlson(1995) residual income valuation model to empirically examine the correlation among the enterprise stock price, consolidated earnings, consolidated book values, goodwill and earnings of combined party that have been realized prior to the combination. Empirical results show that the value-relevance of accounting information for purchase combinations is higher than that for pooling combinations, and accounting method employed is one of the important reasons. Furthermore, we put forward some corresponding policy recommendations to improve the value-relevance of accounting information for pooling combinations.

To investigate the involvement of prepro-proopiomelanocortins (POMCs) with hypermelanosi on the blind side of olive flounder, Paralichthys olivaceus, we surveyed tissue sites in which the three POMCs genes are expressed, and compared pituitary-ofPOMCs (ofPOMC-Ⅰ, Ⅱ and Ⅲ) mRNA activities between the normal and the hypermelano flounders. For the studies, we refereed to the information of ofPOMC-Ⅰ and Ⅱ genes in NCBI, but we try to newly discover ofPOMC-Ⅲ sequence. At first, we cloned and characterized cDNA encoding its ofPOMC-Ⅲ from the pituitary of olive flounder The ofPOMC-Ⅲ cDNA consists of 1,258 bp nucleotides and 7 peptides (Signal peptide, N-POMC, α-MSH, CLIP, N-β-LPH, β-MSH and β-END-like peptide) encoded in 231 amino acids. In the test of tissue distribution of ofPOMCs in olive flounder, we found that ofPOMC-Ⅰ is expressed in pitutary only, but ofPOMC-Ⅱ and Ⅲ are expressed in all tissues examined. In the comparison of ofPOMCs mRNA expression between the normal and the hypermelano fish, expression of ofPOMC-Ⅰ, Ⅱ mRNA was significantly higher in the hypermelano group than in normal group, but ofPOMC-Ⅲ was not significantly different between two groups.

Embryonic stem (ES) cells can self-renew maintaining the undifferentiated state. Self renewal requires many factors such as Oct4, Sox2, FoxD3, and Nanog. NF- is a transcription factor involved in many biological activities. Expression and activity of NF- increase upon differentiation of ES cells. Reportedly, Nanog protein directly binds to NF- protein and inhibits its activity in ES cells. Here, we found a potential binding site of NF- in the human Nanog promoter and postulated that NF- protein may regulate expression of the Nanog gene. We used human embryonic carcinoma (EC) cells as a model system of ES cells and confirmed decrease of Nanog and increase of NF- upon differentiation induced by retinoic acid. Although deletion analysis on the DNA fragment including NF- binding site suggested involvement of NF- in the negative regulation of the promoter, site-directed mutation of NF- binding site had no effect on the Nanog promoter activity. Furthermore, no direct association of NF- with the Nanog promoter was detected during differentiation. Therefore, we conclude that NF- protein may not be involved in transcriptional regulation of Nanog gene expression in EC cells and possibly in ES cells.

This study was performed to investigate the characteristics of nocturnal maximum ozone occurrence and the meteorological relevance using to hourly ozone data and meteorological data for 1995∼1996 in Pusan coastal area. Kwangbokdong showed the highest occurrence of nocturnal maximum ozone as 36.9%, and Deokcheondong showed the lowest occurrence(9.2%) for research period in Pusan. The occurrence rates of nocturnal maximum ozone concentration were decreased toward land area. The low maximum temperature, high minimum temperature, low diurnal range, high relative humidity, high wind speed, high cloud amount, low sunshine and low radiation were closely related to the main meteorological characteristics occurring the nocturnal maximum concentration of ozone. It was shown that normal daily variation of ozone concentration by strong photochemical reaction at the before day of nocturnal maximum ozone. The concentration of nocturnal maximum ozone were occured by entrainment of ozone from the upper layer of developed mixing layer. There are no ozone sources near the ground at night, so that the nighttime ozone should be entrained from the upper layer by forced convection.