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Spillover Effect of FSS Audit Reviews on Quality of Accounting at Peer Firms
Kim,Jeehong,Cho,Eunjung,Kim,Sooin 한국회계정보학회 2018 한국회계정보학회 학술대회발표집 Vol.2018 No.1
This study examines whether a negative outcome for an industry-leading firm (i.e., a sanction) in the Financial Supervisory Service audit review affects the accounting quality of other firms in the same industry. We estimate accounting quality proxied by discretionary accruals, and run the OLS regression to test the prediction that the changes in peer firm discretionary accrual subsequent to regulatory audit review by the FSS will decrease. Test results shows peer firms reduce discretionary accruals in the next period, and this relationship amplifies according to the intensity of enforced disciplinary action and the materiality of errors in financial statement. This finding contributes to the literature by providing the first evidence of the spillover effect from regulatory review, and has important implications for regulators, investors, and scholars. First, this study shows that financial reporting regulations can affect the overall quality of an industry by increasing not only the sanctioned firm s accounting quality, but also that of its peers. Second, this study can be a fruitful venue for future research that investigates the effect of other regulations on the accounting quality of peer firms.
Kim, Eunjung,Kim, Changhwan,Yang, Bokyung,Kim, Mihee,Kang, Jingu,Lee, Jiun The Korean Academy of Tuberculosis and Respiratory 2013 Tuberculosis and Respiratory Diseases Vol.75 No.4
Eosinophilic pleural effusion (EPE) is defined as a pleural effusion that contains at least 10% eosinophils. EPE occurs due to a variety of causes such as blood or air in the pleural space, infection, malignancy, or an autoimmune disease. Undifferentiated connective tissue disease (UCTD) associated with eosinophilic pleural effusion is a rare condition generally characterized by the presence of the signs and symptoms but not fulfilling the existing classification criteria. We report a case involving a 67-year-old man with UCTD and EPE, who has been successfully treated with a single intrapleural corticosteroid injection.
Kim, Min Woo,Lee, Bo-Rahm,You, SungYong,Kim, Eun-Jung,Kim, Ji-Nu,Song, Eunjung,Yang, Yung-Hun,Hwang, Daehee,Kim, Byung-Gee Springer-Verlag 2018 Applied microbiology and biotechnology Vol.102 No.7
<P>Most secondary metabolism in Actinobacteria is controlled by multi-layered, gene-regulatory networks. These regulatory mechanisms are not easily identified due to their complexity. As a result, when a strong transcriptional regulator (TR) governs activation of biosynthetic pathways of target antibiotics such as actinorhodin (ACT), additional enhancement of the biosynthesis is difficult in combination with other TRs. To find out any 'synergistic transcriptional regulators (sTRs)' that show an additive effect on the major, often strong, transcriptional regulator (mTR), here, we performed a clustering analysis using the transcriptome datasets of an mTR deletion mutant and wild-type strain. In the case of ACT biosynthesis in Streptomyces coelicolor, PhoU (SCO4228) and RsfA (SCO4677) were selected through the clustering analysis, using AfsS (SCO4425) as a model mTR, and experimentally validated their roles as sTRs. Furthermore, through analysis of synergistic effects, we were able to suggest a novel regulation mechanism and formulate a strategy to maximize the synergistic effect. In the case of the double TR mutant strain (Delta rsfA pIBR25::afsS), it was confirmed that the increase of cell mass was the major cause of the synergistic effect. Therefore, the strategy to increase the cell mass of double mutant was further attempted by optimizing the expression of efflux pump, which resulted in 2-fold increase in the cell mass and 24-fold increase in the production of ACT. This result is the highest ACT yield from S. coelicolor ever reported.</P>
Kim, Hyun‐,Ouk,Kim, Eunjung,An, Yonghee,Choi, Jihye,Jang, Eunji,Choi, Eun Bi,Kukreja, Aastha,Kim, Myeong‐,Hoon,Kang, Byunghoon,Kim, Dong‐,Joo,Suh, Jin‐,Suck,Huh, Yong‐,Mi WILEY‐VCH Verlag 2013 Macromolecular bioscience Vol.13 No.6
<P><B>Abstract</B></P><P>Combined cancer treatment via co‐delivery of siRNAs and an anticancer drug can be a promising strategy due to the synergistic effect of simultaneously minimizing gene/drug administration. In this study, Bcl‐xL siRNA and doxorubicin (DOX) are encapsulated into designed methoxy‐poly(ethylene glycol)‐<I>block</I>‐poly(<SMALL>D</SMALL>,<SMALL>L</SMALL>‐lactic acid) (mPEG‐<I>b</I>‐PLA) block copolymer polymersomes (PSomes). A study of the cytotoxicity of Bcl‐xL siRNA and DOX co‐encapsulated PSomes (CPSomes) shows more inhibited proliferation of MKN‐45 and MKN‐28 human gastric cancer cell lines than only gene‐ and drug‐loaded ones. Consequently, these results demonstrate that co‐delivery of genes and drugs using PSomes results in a synergistic efficacy and indicates the potential of PSomes as efficient nanocarriers for combined cancer therapy. </P>
Kim, Eunjung,Yang, Jaemoon,Park, Joseph,Kim, Soonhag,Kim, Nam Hee,Yook, Jong In,Suh, Jin-Suck,Haam, Seungjoo,Huh, Yong-Min American Chemical Society 2012 ACS NANO Vol.6 No.10
<P>We report smart nanoprobe, hyaluronic acid (HA)-based nanocontainers containing miR-34a beacons (bHNCs), for the intracellular recognition of miR-34a levels in metastatic breast cancer cells, which is distinct from the imaging of biomarkers such of cell membrane receptors such as HER2. In this study, we demonstrate that a nanoscale vesicle that couples a targeting endocytic route, CD44, and a molecular imaging probe enables the efficient detection of specific miRNAs. Furthermore, bHNCs showed no cytotoxicity and high stability due to the anchored HA molecules on the surface of nanocontainers, and enables the targeted delivery of beacons <I>via</I> CD44 receptor-mediated endocytosis. <I>In vitro</I> and <I>in vivo</I> optical imaging using bHNCs also allow the measurement of miR-34a expression levels due to the selective recognition of the beacons released from the internalized bHNCs. We believe that the technique described herein can be further developed as a cancer diagnostic as well as a miRNA-based therapy of metastatic cancer.</P><P><B>Graphic Abstract</B> <IMG SRC='http://pubs.acs.org/appl/literatum/publisher/achs/journals/content/ancac3/2012/ancac3.2012.6.issue-10/nn300289u/production/images/medium/nn-2012-00289u_0010.gif'></P><P><A href='http://pubs.acs.org/doi/suppl/10.1021/nn300289u'>ACS Electronic Supporting Info</A></P>
Antineuroinflammatory constituents from the root extract of <i>Paris verticillata</i>
Kim, Ki Hyun,Lee, Kyu Ha,Kim, Ho Kyung,Moon, Eunjung,Kim, Sung-Hoon,Kim, Sun Yeou,Kim, Kyung Ran,Lee, Kang Ro Canadian Science Publishing 2011 Canadian journal of chemistry Vol.89 No.4
<P> Two new cyclopropanoic fatty acid glycosides, named parisveroside A (1) and parisveroside B (2), were isolated from a MeOH extract of the roots of Paris verticillata (Liliaceae) together with three other known compounds, salicin (3), 3-(β-d-glucopyranosyloxymethyl)-2-(4-hydroxy-3-methoxyphenyl)-5-(3-hydroxypropyl)-7-methoxy-(2R,3S)-dihydrobenzofuran (4), and allantoin (5). Their structures were elucidated on the basis of spectroscopic data, including 1D and 2D NMR, HR-FAB-MS, and chemical evidence. To investigate the antineuroinflammatory effects of the isolated compounds (1-5), nitric oxide (NO) production was evaluated in the lipopolysaccharide-activated microglia cell line, BV-2. Compounds 2 and 4 significantly inhibited NO production with IC50 values of 74.8 and 60.5 µmol/L, respectively. </P>
( Eunjung Kim ),( Chang Hwan Kim ),( Bo Kyung Yang ),( Mi Hee Kim ),( Jin Gu Kang ),( Ji Un Lee ) 대한결핵 및 호흡기학회 2013 Tuberculosis and Respiratory Diseases Vol.75 No.4
Eosinophilic pleural effusion (EPE) is defined as a pleural effusion that contains at least 10% eosinophils. EPE occurs due to a variety of causes such as blood or air in the pleural space, infection, malignancy, or an autoimmune disease. Undifferentiated connective tissue disease (UCTD) associated with eosinophilic pleural effusion is a rare condition generally characterized by the presence of the signs and symptoms but not fulfilling the existing classification criteria. We report a case involving a 67-year-old man with UCTD and EPE, who has been successfully treated with a single intrapleural corticosteroid injection.
Lee, Eunjung,Jung, Dae Young,Kim, Jong Hun,Patel, Payal R.,Hu, Xiaodi,Lee, Yongjin,Azuma, Yoshihiro,Wang, Hsun-Fan,Tsitsilianos, Nicholas,Shafiq, Umber,Kwon, Jung Yeon,Lee, Hyong Joo,Lee, Ki Won,Kim, The Federation of American Societies for Experimen 2015 The FASEB Journal Vol.29 No.8
<P>Insulin resistance is a major characteristic of obesity and type 2 diabetes, but the underlying mechanism is unclear. Recent studies have shown a metabolic role of capsaicin that may be mediated <I>via</I> the transient receptor potential vanilloid type-1 (TRPV1) channel. In this study, TRPV1 knockout (KO) and wild-type (WT) mice (as controls) were fed a high-fat diet (HFD), and metabolic studies were performed to measure insulin and leptin action. The TRPV1 KO mice became more obese than the WT mice after HFD, partly attributed to altered energy balance and leptin resistance in the KO mice. The hyperinsulinemic-euglycemic clamp experiment showed that the TRPV1 KO mice were more insulin resistant after HFD because of the ∼40% reduction in glucose metabolism in the white and brown adipose tissue, compared with that in the WT mice. Leptin treatment failed to suppress food intake, and leptin-mediated hypothalamic signal transducer and activator of transcription (STAT)-3 activity was blunted in the TRPV1 KO mice. We also found that the TRPV1 KO mice were more obese and insulin resistant than the WT mice at 9 mo of age. Taken together, these results indicate that lacking TRPV1 exacerbates the obesity and insulin resistance associated with an HFD and aging, and our findings further suggest that TRPV1 has a major role in regulating glucose metabolism and hypothalamic leptin’s effects in obesity.—Lee, E., Jung, D. Y., Kim, J. H., Patel, P. R., Hu, X., Lee, Y., Azuma, Y., Wang, H.-F., Tsitsilianos, N., Shafiq, U., Kwon, J. Y., Lee, H. J., Lee, K. W., Kim, J. K. Transient receptor potential vanilloid type-1 channel regulates diet-induced obesity, insulin resistance, and leptin resistance.</P>
Asian Oncology Nursing 게재지(2011~2014년) 연구동향 분석
김수현(Kim, Soo Hyun),김민영(Kim, Min Young),김선희(Kim, Sun-Hee),김혜경(Kim, Hye Kyung),이인숙(Lee, Insook),이지연(Lee, Jiyeon),함윤희(Ham, Yun Hee),류은정(Ryu, Eunjung) 대한종양간호학회 2015 Asian Oncology Nursing Vol.15 No.2
Purpose: The purpose of this study was to analyze and identify recent trends of published research in Asian Oncology Nursing (AON). Methods: A total of 140 studies were analyzed using a tool developed by the researchers, focusing on research design, research subject, research themes, and type of interventions and outcome variables of experimental studies. Results: AON lacked studies which were supported by research funds (27.9%), or used an experimental study design (10.0%). In particular, there were only 2 studies (1.4%) conducted with randomized controlled trials (RCT). Research subjects were various, including patients with cancer, family care givers, healthy population, and oncology nurses. Based on a framework of cancer control continuum, most studies addressed issues of the treatment phase, whereas few studies addressed issues of diagnosis, survivorship, or the end-of-life (EOL) phase. Regarding research themes, psychosocial nursing including quality of life, anxiety, and depression was most frequently reported. In the experimental studies, an education program was most frequently applied and psycho-social-spiritual variables and symptoms were most frequently used to evaluate the effects of the intervention. Conclusion: The results suggest that further expansion of RCT and studies regarding diagnosis, survivorship, and EOL phases are needed. Also, our findings may contribute toward the development of a Korean oncology nursing research agenda.