To increase antioxidant activity and physicochemical quality characteristics, four kinds of berries (blueberry (BEB), blackberry (BKB), cranberry (CNB), raspberry (RSB)) with antioxidant activities were used to replace beet (B) in existing ABC juice. In the experimental group, the pH was decreased while the content of soluble solids was increased significantly. Total polyphenol content was significantly increased in all experimental groups compared to that in the control group. The control group had the lowest polyphenol content at 14.723 μg GAE/g, whereas the blackberry replacement group had the highest polyphenol content at 67.12 μg GAE/g. The total flavonoid content was the lowest in the control group at 8.98 μg QE/g but the highest in the blackberry group at 50.47 μg QE/g. All experimental groups showed significantly higher antioxidant activities than the control group. DPPH & ABTS radical scavenging activities were the lowest in the control group at 15.69% and 19.55%, respectively, but the highest in the blackberry group at 48.24% and 59.43%, respectively. SOD-like activity was also the lowest in the control group at 14.12%, but the highest in the blackberry group at 48.18%. When comparing experimental groups, antioxidant activities (DPPH, ABTS, SOD) and antioxidant components (total polyphenols and total flavonoids) were in the order of BKB > CNB > RSB > BEB > Control. In conclusion, the new ABC juice containing four types of berries is enriched in antioxidants with significantly improved antioxidant activities and physicochemical quality characteristics.

목적 : 본 연구는 아동의 운동기능과 운동협응의 능력을 측정하고 운동장애의 진단을 위해 사용하고 있는 Movement Assessment Battery for Children-2(Movement ABC-2)를 국내 아동에게 적용하기 위 해 타당도와 신뢰도를 알아보고자 한 것이다. 연구방법 : 연구에 참여한 대상자는 선정기준을 만족한 총 87명을 대상으로 하였다. 타당도와 신뢰도 검증에 앞서 국외에서 개발된 Movement ABC-2의 평가지와 매뉴얼 번역을 실시하였다. 타당도는 내용타 당도와 동시타당도, 판별타당도 검증을 실시하였다. 신뢰도는 내적일치도, 검사-재검사 신뢰도 검증을 실시하였다. 결과 : 내용타당도는 평균 I-CVI가 .93으로 나타났으며, 동시타당도는 BOT-2 short form과 백분위의 상관관계를 비교한 결과 .795으로 양의 상관관계를 확인할 수 있었다. BOT-2와의 영역 간 상관관계는 조준 및 잡기(aiming & catching), 균형(balance) 영역에서 비슷한 과제가 포함된 영역 간에 유의한 양의 상관관계가 나타났다. 판별타당도는 성별, 연령별 차이를 비교한 결과, 성별에서는 모든 항목이 유의한 차이가 나타나지 않았으며, 연령별 차이에서는 ‘매트위에서 점프하기’를 제외하고 유의한 차이를 확인 할 수 있었다. 내적일치도는 Cronbach’s α 값이 .577의 수준을 보였으며, 검사-재검사 신뢰도는 .766 의 수준이었다. 결론 : 본 연구를 통해 Movement ABC-2가 국내아동에게 사용하기에 타당한 검사도구임을 검증하였으 며, 국내 치료사 및 임상가가 사용하기에 신뢰할 수 있는 도구임을 검증하였다. 이는 추후 Movement ABC-2의 다양한 활용을 기대할 수 있을 것으로 사료된다.

ATP-binding cassette (ABC) transporter는 다양한 기질을 세포 밖과 세포 안으로 수송하는 대표적인 수송단백질이다. 곤충에서 ABC transporter는 살충제에 대한 저항성을 발달시키는 중요한 역할을 한다. 현재까지 모델곤충인 초파리를 대상으로 ABC transporter의 살충제 교차저항성에 관한 연구는 많이 수행되어오지 않았다. 본 연구에서는 ABC transporter에 속하는 Mdr49A 유전자가 여섯 종류의 살충제에 보이는 교차저항성 기작을 형질전환 초파리를 이용하여 구명하였다. 초파리 91-R과 91-C 계통은 공통된 조상으로부터 유래되었으며 91-R은 60년 이상 DDT에 노출되었지만 91-C는 어떠한 살충제에도 노출되지 않고 유지되어 왔다. 91-R 계통의 MDR49A 단백질에서 유래된 3개의 아미노산 돌연변이를 형질전환 초파리에 과발현 시켰을 때 carbofuran에 대해서 2.0~6.7배 그리고 permethrin에 대해서 2.5~10.5배의 교차저항성을 나타 낸 반면 다른 약제, abamectin, imidacloprid, methoxychlor, prothiofos에 대해서는 어떠한 교차저항성도 나타내지 않았다. 이상의 결과는 Mdr49A 유전자의 과발현과 더불어 3개의 아미노산 돌연변이는 두 개 약제, carbofuran과 permethrin에 대해 교차저항성 기능을 한다고 제시하고 있다

카드뮴과 같은 중금속은 독성이 높아 수서 생물과 인간에게 해로운 영향을 미친다고 알려져 있다. 본 연구에서는 해양 섬모충 Euplotes crassus에서 카드뮴이 해독 기전에 관여하는 ABC transporters (ABCs)와 glutathione S-transferase (GST)의 유전자 발현에 미치는 영향을 조사하였 다. 총 7개의 ABCs 유전자와 1개의 GST 유전자 일부를 클로닝하여 유전자 분석을 실시하였고, 카드뮴(0.1~1 mg/l) 노출에 따른 이들 유전자의 발현 양상을 quantitative real time RT-PCR (qRT-PCR)을 이용하여 분석하였다. 염기서열 분석과 계통 분석 결과 이들 ABCs 유전자가 ABC transporter의 특징을 가지며, ABC-B/C family에 속하는 것을 확인하였고, GST 유전자는 theta isoform과 유사한 것으로 나타났다. 카드뮴에 8시간 노출시킨 결과 ABC transporter 유전자의 경우 ABCB21 유전자를 제외하고는 대부분 농도 의존적으로 유전자 발현이 유의하게 증가하였 다. GST 유전자는 0.5 mg/l에서 가장 높은 유전자 발현 양상을 보였으며, 1 mg/l에서는 발현량 이 대조군 수준으로 감소되었다. 본 연구 결과는 E. crassus의 ABC transporter와 GST 유전자가 카드뮴에 의해 유도되는 독성에 대한 방어 기전에 참여하는 것을 의미한다.

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

언어와 문자는 언제 생겼는가? 어느 누구도 이 질문에 정확하게 말할 수 없다 는 것을 우리는 알고 있다. 우리나라 언어학자들은 “語先文後(말이 먼저 있는 후 글이 다음에 있었다)” 론을 꾸며내었지만, 실상은 자신들 조차도 서로 모순되는 것이었다. 이것은 어떤 이유에서인가? 언어학은 과학적 학문이다. 과학은 이야기 하는 것에 근거가 있어야지 허투루 단정을 할 수 없다. 만약 그 근거가 없다면, 단지 가설이라고 부를 뿐이다. 가설 또한 아무렇게나 말할 수 없다. 논리의 증명에 순서가 있어야지 논리적 잘못이 있어서는 안 된다. 무릇 논리에 맞지 않으면, 또한 역사 발전의 추론 중에서도 그 혼란이 있을 수 있다. 우리나라 언어학자는 왕왕 비평가를 반박할 권리를 가지고서, 그들이 언어학의 ABC를 이해하지 못한다고 말하고, 그들의 비평을 억압한다. 언어학의 ABC란 무엇인가? 내가 생각하기에 그것은 역사, 규율과 기본개념이다. 본고는 “语先文后”의 쟁론 가운데 깨달은 언어학중의 ABC, 즉 기호와 부호 두 가지의 개념을 이용하여 발전한 역사적 발전 속에서 언어와 문자 발전의 이치를 탐구하였다. 이 기호와 부호라는 두 가지 개념의 분석 중 이 두개의 개념이 뒤섞이게 된 원 인을 찾아내고, 동시에 언어학에서 찾아낸 부호 체계, 기호 체계, 문언, 문장 등의 기본 개념에 대해 진지한 구분을 하고자 노력하였다.

什麼時候才有語言和文字的？可以認為誰都說不清楚。我國的語言學家們杜撰了“語先文後”論，但卻自相矛盾。這是什麼道理呢？語言學是一門科學的學問。科學要講的是依據，不能亂加臆斷。如果沒有依據，那只能叫做假說。假說也不能亂說，要有個推理的順序，不能出邏輯錯誤。凡不合於邏輯的，也可以從其歷史發展的推理中認識其混亂。我國語言學家往往會持權反駁批評者，說他們不懂語言學的ABC，壓制他們的批評。語言學的ABC是什麼？我認為是歷史、規律和基本概念。本文從“語先文後”的爭論中悟得語言學中的ABC，從信號、符號兩個概念發展的歷史發展中推求出語言、文字發展的道理；也是從符號、信號兩個概念的分析中推求出兩個概念混淆的原因，同時對語言學中的其他一些基本概念如：符號系統、信號系統、書面語言、文章等做了認真的區分。

Multi-criteria ABC inventory classification is one of the most widely employed techniques for efficient inventory control, and it considers more than one criterion for categorizing inventory items into groups of different importance. Recently, Ramanathan

The purpose of this preliminary study was to develop a measurement for assessing risk factors for falling in community-dwelling elderly persons. Rasch analysis and principal component analysis were performed to examine whether items on the Activities-Specific Balance Confidence (ABC), assessing self-efficacy, and items on the Berg Balance Scale (BBS), assessing balance function, contribute jointly to a unidimensional construct in the elderly. A total of 35 elderly persons (4 men, 31 women) participated. In this study, each item of ABC (16 items) and BBS (14 items) was scored on a 5-point ordinal rating scale from 0 to 4. The initial Rasch and principal component analysis indicated that 3 of the ABC items and 2 of the BBS items were misfit for this study. These 5 items were excluded from further study. After combining ABC and BBS, Rasch and principal component analyses were examined and finally 23 items selected; 12 items from ABC, 11 items from BBS. The 23 combined ABC-BBC items were arranged in order of difficulty. The hardest item was 'walk outside on icy sidewalks' and the easiest item was 'pivot transfer'. Although structural calibration of each 5 rating scale categories was not ordered, the other three essential criteria of Linacre's optimal rating scale were satisfied. Overall, the ABC-BBS showed sound item psychometric properties. Each of the 5 rating scale categories appeared to distinctly identify subjects at different ability levels. The findings of this study support that the new ABC-BBS scale measure balance function and self-efficacy. It will be a clinically useful assessment of risk factors for falling in the elderly. However, the number of subjects was too small to generalize our results. Further study is needed to develop a new assessment considering more risk factors of falling in elderly.

This study was designed to examine, applying Rasch analysis based on item response theory, the questionnaires of the Activities-Specific Balance Confidence (ABC) scale for the elderly. The subjects were 99 institutional older adults and clients of social welfare facilities. The subjects (17 men, 72 women) ranged in age from 65 to 94 years (mean age 76.5 yrs). The Winsteps software was used to assess whether the ABC scale fits the Rasch model, to estimate the score and to refine the rating scale. The results are as follows. Twenty-two subjects were excluded as misfit persons. Four items were found to be misfits and the order of difficulty of the remaining 12 items was rearranged. Their balance confidence is indicated by -.64~1.12 logit, and the transformation formula is score=[(logit score+2.76)/(2.76+3.48)]100. The most difficult item was "Walk outside in icy sidewalks" and the easiest item was "Walk around house." In conclusion, the ABC scale for the elderly has been proven reliable and valid. Therefore, it is expected to be used as an effective examination tool for treatment planning and screening for older adults.

The main purpose of this paper is to develop the Management Resource Analysis System for KOTRA which is based on Activity Based Costing(ABC), Because the products and services of KOTRA are exclusive and include a government subsidy, we need develop a diff

본 연구에서는 ABC(Activity-Based Costing),활동기준원가를 설명하고, 한 업체를 대상으로 Cost structure를 파악하여, (ABC=based objective function value)를 최대화 하는 값을 찾아 이익을 최대화 시켜 기업가치를 향상시키고자 모형을 설계한다. 이를 위해 변수를 결정하고, 제약을 설정하게 된다. 이를 통해 수학적 모형을 완성 시뮬레이션을 통한 이익을 최대화 시키는 활동원가의 활동들을 규명한다.

This paper deals with Activity Analysis Method that is important procedure in Activity Based Costing System Implementation. There are many existing Activity Analysis Method, for example Interview, Questionnaire, Specialist Discussion and Work Measurement. Activity Analysis Data gained through this method has high reliability but this method bring about high cost. In case that certain company needs a strategic costing system, Activity Analysis Method which has high reliability will be need. But, if companies want the costing system as a internal decision making tool only, they need to design the ABC system fast and cheaply. This paper explains that Activity Analysis using existing finn material is good alternatives. So, this paper show the feasibility of Activity Analysis using existing firm material with comparing between job description, job specification information and Activity Analysis information.

우리 나라 논에서 분리된 Azospirillum 균주로부터 메가플라스미드를 확인한 결과 Azospirillum lipoferum AS192로부터 5개의 메가플라스미드를 확인했다. Azospirillum lipoferum AS192와 Azospirillum brasilense AS112의 메가플라스미드가 Rhizobium meliloti의 nod ABC와 유사성을 갖고 있다는 사실을 알았으며, 이 결과로부터 토양 미생물과 식물체 간의 관계의 초기 과정에 공통적인 기작이 존재한다고 추정할 수 있었다.

ATP-binding cassette (ABC) proteins comprise a large superfamily and play as key in the physiology and development of plants but it is highly likely that more functions for members of this interesting family are still in dark. Thus systematic analysis for this family will be helpful to design effective experimental plans for functional analysis of each of ABC family in rice. To do this, we performed phylogenomic analysis of integrating anatomy and stress meta-profiling data based on a large collection of rice affymetrix array data which provide useful clues to study functions of ABC transporter family in rice in term of anatomy and stress response. Then, we processed Significance analysis for Microarray to identify ABC transporters involved in water stress such as drought and salt. Subsequently, we identified 23 genes showing significant upregulation or downregulation by both drought and salt. Finally, we developed the interaction network mediated by six of them and then integrated diverse data such as co-expression patterns, putative functions and sub-cellular localization to the network and the network was further refined based on coexpression patterns in response to drought and salt stresses. Our analysis will provide molecular basis to study diverse biological phenomena mediated by ABC family in rice, a major model crop plant.

Terminal market has rapidly crashed and market rates have taken a sharp plunge. The substantial throughput decrease resulted from the world economic downturn has been a finishing blow to the terminal operators in Busan. Every terminal operator is taking cost saving as its first priority and accelerating structural reform and downsizing. Under the desperate situation, the need of effective cost analysis would be highly required to effectively control operation cost and to develop new services to satisfy the different needs of the customers. Furthermore, terminal operators could reduce unnecessary activities and concentrate their resource on the more cost-effective process through the operation cost analysis. In order to suggest a new framework of the cost control of container terminals, this paper seeks to analyze terminal costs based on ABC approach by processing actual data.

A cDNA clone encoding a MDR-like ABC transporter protein was isolated from Brassica rapa seedlings, through rapid amplification of cDNA ends (RACE). This gene (named as Brmdr 1; GenBank accession no.: DQ296184 ) had a total length of 4222 bp with an open reading frame of 3900 bp, and encoded a predicted polypeptide of 1300 amino acids with a molecular weight of 143.1 kDa. The BrMDR1 protein shared 71.0, 62.5, 60.0 and 58.2% identity with other MDR proteins isolated from Arabidopsis thaliana (AAN28720), Coptis japonica (CjMDR), Gossypium hirsutum (GhMDR) and Triticum aestivum (TaMDR) at amino acid level, respectively. Southern blot analysis showed that Brmdr1 was a low-copy gene. Expression pattern analysis revealed that Brmdr1 constitutively expressed in the root, stem petals and stamens, but with lower expression in leaves and open flowers. The domains analysis showed that BrMDR1 protein possessed two transmembrane domains (TMDs) and two nucleotide binding domains (NBDs) arranging in "TMD1-NBD1-TMD2-NBD2" direction, which is consistent with other MDR transporters. Within NBDs three characteristic motifs common to all ABC transporters, "Walker A", "Walker B" and C motif, were found. These results indicate that BrMDR1 is a MDR-like ABC transporter protein that may be involved in the transport and accumulation of secondary metabolites.