자생 및 재배 큰비쑥의 이화학적 특성 비교

강보라(Bo Ra Kang),김은희(Eun Hee Kim),김연경(Yeon Kyoung Kim),김아현(Ah Hhyun Kim),오규연(Gyu Yeon Oh),박유민(Yoo Min Park),조아현(Ah Hyeon Jo),나환식(Hwan Sik Na),신미영(Mi Yeong Shin),안양준(Yang Joon An),조정용(Jeong Yong Cho),이소 한국식품저장유통학회 2024 한국식품저장유통학회지 Vol.31 No.2

국화과에 속하는 큰비쑥은 ‘갯쑥’으로도 알려져 있는 염생식물로서 생물학적 이용 가능성이 높은 2차 대사산물이 풍부할 것으로 기대되며, 항염, 항산화, 미백효과 등 다양한 생리 활성이 있다고 알려져 있다. 따라서 본 연구에서는 큰비쑥을 경쟁력 있는 작물로써 이용성을 높이고자 생장 환경별 총폴리페놀 함량, 라디칼 소거능, 무기질 함량, 중금속 및 잔류농약을 분석하였다. 총폴리페놀은 가장 높은 함량을 보인 자생 성숙잎을 제외하고는 유의적인 차이가 없었으나(p<0.05), ABTS 및 DPPH 라디칼 소거능은 자생잎보다 재배잎에서 높은 활성을 보였다. 이는 폴리페놀 화합물의 구조적 요인이나 폴리페놀 화합물 이외의 영양성분들이 라디칼 소거능에 복합적으로 작용한 결과로 판단된다. 무기질 중 Na 함량은 자생 어린잎이 가장 높았으나, Na을 제외한 총 무기질 함량은 재배잎이 자생잎보다 높았다. K 및 Ca 함량은 자생잎보다 재배잎이 높았다. 큰비쑥 4종의 안전성을 알아보기 위해 중금속을 분석한 결과, Pb, Cd, As, Hg이 검출되었으나, 엽채류 식약처 고시 기준인 Pb 0.3 mg/kg, Cd 0.2 mg/kg보다 낮은 수준으로 나타났고 전반적으로 재배잎이 자생잎보다 낮게 측정되었다. 잔류농약은 큰비쑥 4종에서 검출되지 않아 안전하다고 판단된다. 결론적으로 본 연구를 통해 재배 큰비쑥은 전라남도 해안지역 자생 큰비쑥과 비교하여 큰 차이가 없어 재배잎을 육종하여 대량생산한다면 이용 가능성이 높은 품종으로 활용 가능하다고 판단된다. Artemisia fukudo Makino belongs to the Asteraceae family, is a halophyte that can grow in salinity soils and is known for its various physiological activities. However, few studies were comparing it according to the growth environment. Therefore, in this study, we analyzed the antioxidant activity, functional ingredients, and safety of Artemisia fukudo Makino according to the growth environment. Total polyphenol content was the highest in native mature leaves, but 2,2’-azino-bis(3-ethylbenzothiazoline-6-sulfonic acid) and 1,1-diphenyl-2-picrylhydrazyl radical scavenging activity was higher in cultivated leaves than in native leaves. The total mineral content, excluding sodium, was higher in cultivated than in native leaves. The content of potassium and calcium was higher in cultivated leaves than in native leaves. In addition, heavy metal analysis showed that cultivated leaves were generally lower than those of native leaves. Residual pesticides were not detected in all samples. In conclusion, since there is no significant difference in cultivated leaves compared to native leaves, it was judged that cultivated leaves could be used as a variety to be grown and mass-produced.

말기신부전 환자에서 혈액투석 전후의 QT간격분산 비교

강대웅,정지용,윤나라,안치용,김종오,신병철,정종훈,김현리 朝鮮大學校 附設 醫學硏究所 2006 The Medical Journal of Chosun University Vol.31 No.2

Background: Some cases of QT interval, corrected QT interval (QTc), QT dispersion (QTd) and corrected QT dispersion (QTcd) have been reported in ESRD, but these results are variable and the influence of a hemodialysis is still controversial, In this study, we investigated the effect of hemodialysis on QT and QTc interval and QT and QTc dispersion in patients with ESRD 15 min before and 15 minute after each hemodialysis. Methods: Sixty-seven patients with ESRD (men 33 & women 34) on three-times stable hemodialysis (>3 months) were randomly enrolled. Fifty control subjects with a similar age and normal renal function were enrolled from this hospital. Routine biochemical studies were measured pre- and post dialysis, at the time of the ECG. Plasma Na+, K+, BUN, creatinine, ionized calcium and phosphate were checked. Twelve-lead electrocardiographs were performed at 10㎜/mv and 50㎜/s using a HewIett-Packard Pagewriter 100, before and after a single hemodialysis session.The QT interval was measured from the onset of the QRS complex to the end of the T wave. If the end of the T wave was not clear in a particular lead then it was excluded from analysis. When U waves were present, the end of the T wave was taken as the nadir between the T and U waves. Each QT interval was corrected for heart rate using Bazett's formula (QTc==QT/√(RR)) (ms). The difference between maximal and minimal QT interval duration was defined as QT dispersion (QTd) in each of the 12 leads. Result: This study demonstrates that QT, QTd, QTcd is higher in hemodialysis patients compared with control subjects, and QT and QTd rise postdialysis to levels comparable to those seen acutely following myocardial infarction, when patients are at greatly increased risk of potentially fatal ventricular arrhythmias, Conclusions: QT interval and QT dispersion, markers of risk for arrhythmias and sudden death, are elevated in hemodialysis patients, and rise postdialysis. QT interval and QT dispersion is an easily obtainable, noninvasive, simple, inexpensive, and widely available method of risk stratification in uremic patients receiving chronic dialysis. Additional studies are needed to clarity whether increased postdialysis QT dispersion results in an increased occurrence of arrhythmias.

혈액투석중인 말기신부전 환자에서 Fludrocortisone acetate (FCA) 투여 후 혈청 칼륨 저하 효과

류봉관,강대웅,정지용,윤나라,신병철,박경희,정종훈,김현리 朝鮮大學校 附設 醫學硏究所 2005 The Medical Journal of Chosun University Vol.30 No.1

Background: Hyperkalemia is a commonly encountered problem in dialysis patients with end-stage renal disease. In this study we evaluated the effect of mineralocorticoid therapy (fludrocortisono acetate) on serum potassium level in the serum of hyperkalemic end-stage renal disease patients. Methods: Fourteen patients on hemodialysis receiving fludrocortisone acetate (FCA) 0.1 mg/day were observed for 2 months periods. Consecutive monthly biochemical profiles were compared for the druration of the pre-and post-treatment of FCA. Result: Fourteen patients with mean age (±SE) of 51.5 years (4 males and 10 females) and mean hemodialysis period of 51.9 months were studied. Mean serum potassium levels significantly fell (p<0.05) during the post-FCA period (5.2±0.66 mEq/L) compared with potassium levels during the pre-FCA (5.8±0.43 mEq/L) period. Pre-and post-FCA values were not different for sodium, chloride, protein, albumin, AST/ALT, glucose, blood nitrogen, creatinine, phosphate and calcium. Conclusions: FCA appears to decrease serum potassium value in patients with end-stage renal disease. These results suggested that FCA could be effective to treat hyperkalemia without any adverse effect in patients undergoing hemodialysis.

혈액투석 환자에게서 발생한 재생불량성 빈혈 1예

정지용,윤나라,강대웅,오종찬,장재현,선길홍,박경희,정종훈,김현리 朝鮮大學校 附設 醫學硏究所 2005 The Medical Journal of Chosun University Vol.30 No.1

Aplastic anemia is a disease characterized by pancytopenia in the peripheral blood and hypocellular bone marrow with the fatty infiltration. The causes of the acquired aplastic anemia were usually related to drugs and immune-related diseases. A 34-years old man was admitted due to general weakness. He has been going hemodialysis for 2 years because of end stage renal disease (ESRD) due to chronic glomerulonephritis. At admission, laboratory tests showed hemoglobin 6.2 g/dL, hematocrit 18.0 %, WBC 5,710mm (neutrophil 71.8%, lymphocyte 19.1%, monocyte 5.9%), reticulocyte 1.9%, platelet 93,000/mm, Fe 12.8 ug/dL, TIBC 204 ug/dL, ferritin 941.47 ng /ml, haptoglobin 0.72 g/L, vitamin B12 508.17 pmol/L, folate 24 ng/mL, total protein 6.54 g/dL, albumin 3.76 g/dL, Alk. pohsphatase 79 IU/L, AST 30.0 IU/L, ALT 39.7 IU/L, total bilirubin 0.57 mg/dl, BUN 79.4 mg/dl and creatinine 10.18 mg/dl. Peripheral blood smear showed the normocytic normochromic anemia with anisocytosis. Anemia was diagnosed but it was irresponsive to the recombinant human erythropoietin (EPO) and blood transfusion. In the bone marrow aspiration smear were there the hypoplastic myeloid and erythroid precursors. The bone marrow biopsy section showed the hypoplasia of all components (10-20%) and the fatty infiltration. We have experienced one case of the idiopathic aplastic anemia in a patient going through hemodialysis and we just report it with documentary records. 저자들은 혈액 투석 중인 환자에서 약물, 면역계 이상등의 원인을 발견할 수 없었음에도 재생 불량성 빈혈이 발생한 1예를 경험하여 문헌 고찰과 함께 보고하는 바이다.

입원 경험이 있는 성인의 간호 경험과 간호 만족도 간의 관계

강다혜,강미라,김윤경,류은옥,박소라,이나예,전초롱,정서라 이화여자대학교 간호과학대학 2011 이화간호학회지 Vol.- No.45

Purpose : The purpose of this study is to understand the relationship between nursing experience and nursing satisfaction and to provide the useful basic data to improve the quality of nursing care. Method : A study was conducted with 94 subjects who admitted with nursing experience. Data were collected through self-report questionnaires from August 4th to 11th, 2010. Data were analyzed using the t-test, ANOVA, Scheffe test, Pearson's correlations coefficient and Kruskal-Wallis test with SPSS. Result : The results of this study are as follows. There was a statistically significant association in gender and satisfaction about nursing care. And there was a statistically significant difference in experience with nursing care and satisfaction. There was a statistically significant difference in experience of nursing care and satisfaction. Conclusion : Based on the results of this study, we suggested that repeated study about nursing experience and nursing satisfaction with nursing care to patients was needed. Also, Qualified nursing care was needed to improve patients satisfaction with nursing care.

누가 주가붕괴위험을 부담하는가?: 회계이익의 불투명성을 중심으로

강나라 ( Na Ra Kang ),최관(교신저자) ( Kwan Choi ) 한국회계학회 2016 회계학연구 Vol.41 No.2

경영자는 종종 나쁜 뉴스의 공시를 지연시킨다(Kothari et al. 2009). 그리고 지연된 나쁜 뉴스가 일시에 자본시장에 전달될 때 주가붕괴현상이 나타나곤 한다(Hutton etal. 2009). 그런데 투자자유형별로 지연된 나쁜 뉴스에 대한 정보접근성이 달라서 투자자유형별로 거래행태에 차이가 있다. 본 연구는 이러한 투자자유형별 정보접근성과 거래행태의 차이를 살펴보았다. 그리고 숨겨진 나쁜 뉴스가 투자자유형별로 거래행태에 미치는 영향을 분석하였다. 투자자유형은 개인투자자와 전문투자자로 구분하였다. 개인투자자는 숨겨진 나쁜 뉴스를 식별하기 어렵고, 정보접근성도 떨어진다고 여겨진다(Black 1986, Lee et al. 1991, DeBondt 1998, Hirshleifer et al. 2008 etc). 따라서 개인투자자가 회계이익의 불투명성(earningsopacity)이 높은 주식을 순매수하게 될 가능성이 높다. 이에 반하여 전문투자자는 정보접근성에 우위가 있어서 나쁜 뉴스를 선점하고 주가붕괴 이전에 주식을 매도할 수 있다. 이와 같은 예측을 실증분석한 결과, 전문투자자는 회계이익의 불투명성이 높은 주식을 순매도하였으나 개인투자자들은 이와 반대의 거래행태를 보였다. 그리고 주가붕괴발생 이전에 개인투자자는 해당주식을 매수했지만, 전문투자자는 매도했다. 본 연구는 경영자가 나쁜 뉴스를 숨기려고 할수록 개인투자자가 불리한 위치에 놓이게 됨을 보였다. 또한 개인투자자가 나쁜 뉴스에 대한 정보접근성이 낮아서 주가붕괴발생 이전에 이러한 주식을 매수하게 됨도 보였다. 마지막으로 공정공시제도가 투자자별 정보불균형의 완화에 기여하였음을 재확인하였다. Managers withhold bad news up to a certain threshold and sometimes distort accounting information to hide bad news (Dechow et al. 1996, Hutton et al. 2009). The release of accumulated bad news could cause a stock price crash (Jin and Myers 2006, Francis et al. 2011, Kim and Zhang 2015). This paper investigates investors`` different trading behavior regarding on the stocks with concealed bad news. The firms that report opaque earnings are less likely to disclose bad news in time. However, the bad news is eventually released and delivered to investors in a different time-line depending on the investors`` accessibility to private information. Individual and professional investors have different ability to process information. The professional investors have higher expertise to analyze the information than the individual investors. The individual investors are likely to overlook the implications of the earnings opacity. Thus, the professional investors can sell stocks with opaque earnings, but the individual investors are less likely to timely sell out the stocks having potential bad news. Based on the above discussion, we expect that individual and institutional investors do not have same trading behavior on the stocks with opaque earnings because of the differences in their accessibility to private information and in their skills to interpret signal of bad news. We also conjecture that the professional investors with the information advantage could preempt the bad news and they can sell the stocks stealthily with concealed bad news before the stock price crash happens, while the individual investors are relatively late informed and are likely to lose the opportunity to timely sell the stocks. This paper also examines whether each investors`` trading behaviors has been changed since the Fair Disclosure is enacted in 2002. The Fair Disclosure regulation is expected to mitigate the information asymmetry among investor types. This paper measures earnings opacity as the prior three years moving sum of absolute value of discretionary accruals, where discretionary accruals are estimated by the modified Jones model. We proxy for the stock price crash as the event that firm-specific weekly returns fall under 3.2 standard deviations below the mean firm-specific weekly returns for the fiscal year. Empirical analysis is performed for the sample consisting of 5,830 firm-year observations including firms with December fiscal year and firms listed in Korea Exchange for the period 2000~2014 excluding financial crisis period (2008~2009). The results of this study are follows. First, the individual investors are more likely to be net-buyers of the stocks with opaque earnings. It means that although earnings opacity implies the concealed bad news, the individual investors overlook this signal because they do not carefully consider it in their investment strategy. Second, the individual investors are placed in a position to buy the stocks having bad news before the stock price crash but the professional investors actively sell stocks before the crash. This result shows that the professional investors with information advantage preempt bad news before it is fully opened to the market. Third, the individual investors are less likely to buy stocks with opaque earnings concealed bad news after the Fair Disclosure regulation. The gap of the net buying volume before the stock price crash between individual and professional investors has been decreased. It means that the adoption of Fair Disclosure contributes to reducing the information asymmetry among investors. This paper contributes to the literature as follows. First, this study provides an evidence that the individual investors are net-buyers of the stocks with opaque earnings since they have limited accessibility to private information and lack the skills to interpret accounting bad news. Second, this study shows that bad news is delivered to the professional investors preceeding to the individual investors. Therefore, the professional investors who preempt bad news stealthily sell the stocks before the stock price crash, but the individual investors buy them before the crash. Finally, this study revalidates that the adoption of Fair Disclosure has mitigated information asymmetry among investors. All the findings of this study are expected to provide useful information to policy makers as well as individual investors who participate in the market.

GIS를 활용한 대도시 토지용도별 탄소배출량 분석

강유라(Kang, Yu Ra),강인준(Kang, In Joon),김나영(Kim, Na Young),한기봉(Han, Ki Bong) 대한공간정보학회 2011 한국지형공간정보학회 학술대회 Vol.2011 No.5

달력이 분기손익에 미치는 영향과 시장의 평가

강나라 ( Na Ra Kang ) 한국회계학회 2022 회계학연구 Vol.47 No.2

본 연구는 달력에서 연도-분기별로 균일하지 않은 영업일수가 분기손익과 주가에 미치는 영향을 분석한다. 우리나라에서는 음력 명절인 추석과 주말과 겹치는 공휴일이 변하는 효과 등으로 연도-분기별 영업일수의 차이가 영미권 선진국에 비하여 크게 발생한다. 이러한 영향은 산업생산지수 및 수출과 같은 거시경제통계에 유의한 영향을 미치는 것으로 알려져 있으며, 통계청과 한국은행은 주요 경제통계를 대상으로 월별 또는 분기별 영업일수 등의 영향을 조정한 별도의 통계를 작성한다. 따라서 기업의 분기 경영실적도 거시경제통계와 마찬가지로 연도-분기별 영업일수에 영향을 받을 가능성이 있다. 하지만 연도-분기별 영업일수의 차이가 분기손익에 미친 영향은 주가에 충분히 반영되지 않을 수 있다. 투자자들에게 익숙한 계절적 랜덤워크 모형에 따라 회계이익을 해석할 때 영업일수의 차이에 기인한 분기실적의 변화가 초과이익의 변화로 해석될 수 있기 때문이다. 실증분석결과, 분기-연도별 영업일수의 차이가 분기실적의 변화에 유의한 양(+)의 영향을 보였다. 하지만 분기재무보고 이후의 주가수익률을 관찰한 결과, 영업일수가 분기실적에 미치는 영향은 주가에 충분히 반영되지는 않는 것으로 나타났다. 본 연구는 경제통계 분야에서 널리 통용되는 달력요인 등이 조정된 경제통계를 이용한 시계열 분석의 개념을 재무보고의 영역으로 확장한 것이다. 본 연구결과는 우리나라 달력에 대한 이해를 기초한 것으로 해외의 문헌에서 찾아보기 어렵다. 본 연구는 우리나라 기업의 회계이익과 자본시장에 고유한 문화에 비롯된 특성이 있음을 시사한다. This study investigates the impact of the calendar on quarterly earnings and pricing. I pay attention to the fact that Statistics Korea and the Bank of Korea produce seasonal adjustments, including adjustments to calendar factors, to improve the usefulness of statistics. This study expects that the quarterly business days positively affect quarterly earnings. However, the investors do not consider the number of business days when they interpret the quarterly earnings through the seasonal random-walk model, omitting the business days’ effect. Empirical analyses show that the quarterly business days show a significant positive effect on the change in quarterly earnings, but the investors do not fully understand such an effect. This study extends the concept of calendar adjustment in economic statistics to the area of financial reporting. The public holiday systems in Korea and the British-American countries are very different. As the number of quarterly business days varies significantly in Korea than in British-American countries, the effect of calendar factors on quarterly earnings is insignificant in British-American countries but should be significant in Korea. Therefore, it is not easy to know the effect of calendar factors on financial reporting and capital markets through reviewing foreign literature. It means that research on the Korean capital market is needed.

실적공시예고와 이익공시일의 시장반응

강나라 ( Na Ra Kang ),최관 ( Kwan Choi ) 한국회계학회 2017 회계학연구 Vol.42 No.4

금융감독원은 2005년에 결산실적 공시예고에 대한 가이드라인을 제시하였다. 이는 투자자들이 공시이익을 적시에 인지하는데 도움을 주려는 취지에서 도입한 것이다. 하지만 이에 대한 효과를 검증하는 연구가 지금까지 이루어지지 않았다. 본 연구는 실적공시예고가 자본시장에 미친 영향을 살펴본다. 선행연구에서는 투자자들이 이익공시일에 즉시 그리고 완전하게 반응하지 못하는 원인의 하나로 인간의 주의력이 충분하지 않음이 지적되고 있다(Hirshleifer et al. 2009). 실적공시가 예고되면 투자자들은 이익공시를 인지할 수 있는 시간적 여유가 생긴다. 특히 주의력이 한정된 투자자들이 이익공시를 적시에 인지할 가능성이 높아질 수 있다. 공시예고제도의 이와 같은 역할로 실적공시가 예고될 때 이익공시의 유용성이 제고될 수 있다. 본 논문은 실적공시예고로 투자자들이 공시시점에 보고이익을 적시에 주가에 반영하는 것이 쉬워져서 이익공시일의 주식거래량과 주가변동성이 커졌는가를 연구하였다. 연구결과에 따르면, 실적공시예고가 있을 때 이익공시일의 주식거래량과 주가변동성이 더 큰 것으로 나타났다. 금융감독원이 실적공시예고에 대한 가이드라인을 제시한 이유는 투자자들이 이익이 공시된 시점에 이를 즉시 인지하고, 이 정보를 주가에 반영하도록 돕기 위해서이다. 따라서 실증분석결과는 금융감독원이 기대했던 효과가 있었던 것으로 해석된다. 본 연구는 실적공시가 예고될 때 공시이익의 정보유용성이 제고될 수 있음을 보였다는 의의가 있다. 이러한 연구결과는 실적공시예고가 자본시장에 미치는 영향에 대한 이해를 넓힐 것으로 기대된다. 마지막으로 우리나라에서 실적공시예고가 보다 활발하게 이루어지기를 희망한다. Financial Supervisory Service (FSS) issued a guideline about the prior notice on disclosure of final earnings (referred to as the “guideline” or “prior notice” hereafter) in 2005. The purpose of the guideline is to help investors recognize earnings information timely on stock valuations. This study investigates whether the prior notice improves the information content of earnings using abnormal trading volume and stock return volatility. We anticipate that the prior notice enhances the informational contents of earnings. The behavioral theory argues that humans have limited attention in processing information (Kahneman 1973). If the prior notice is disclosed a few days before earnings announcements, investors will have more time to process earnings information during the time period between the prior notice and earnings announcement date. The guideline can helps investors even with limited attention incorporate earnings information more timely and fully on stock prices. Our results show that abnormal trading volume and return volatility increase on the earnings announcement period when the prior notice is given. This suggests that the prior notice allows investors to timely recognize the informational contents of earnings, which is in accordance with the purpose of the guideline. This paper contributes to the literature by documenting that the prior notice can significantly enhance the informational contents of earnings. The results deepen our understanding of the effects of the prior notice in Korean stock market.

이익공시유형에 따른 발생액 이상현상

강나라(Na Ra Kang),백원선(Wonsun Paek) 한국경영학회 2016 經營學硏究 Vol.45 No.2

This study examines whether market participants’ overpricing on previous-period accruals (i.e., accruals anomaly) is distinguishable depending on different patterns of earnings announcement. Sloan (1996) provided an explanation for the accruals anomaly that it is caused by a investors’ function fixation on the bottom-line earnings without proper understanding of mean-reverting properties of accruals. It means that investors could not recognize the information about accrual and cash flow components of earnings. Earnings announcement patterns could affect on investors’ cognition about accrual informations. Particularly, the investors’ function fixation on earnings could differ depending on whether the accrual information is disclosed on earnings announcement days. Under disclosure requirement in Korea, the preliminarily disclosed earnings do not include detailed information on earnings components. Investors do not have information on earnings components until the financial statements disclosure date. Some investors who form their portfolios based on financial statements have information on earnings components while others who invest based on preliminary earnings do not have information on earnings components. Those investors who make their investment decisions based on preliminary earnings are likely to rely on an anchor implied in preliminary earnings. Also, such a bias toward the anchor is (not) likely to be adjusted subsequently when the financial statements are disclosed with preliminary earnings information adjusted (unadjusted). Thus, if the accruals anomaly is related to the anchoring and adjustment effect, we expect that the degree of the accruals anomaly differ across the earnings announcement patterns. The empirical results show that the accruals anomaly is significantly different depending on earnings announcement patterns in consistent directions with our expectations. Specifically, we find that the accruals anomaly is more prominent for the subsample with preliminary earnings announcements than the subsample without preliminary earnings announcements. Further, we show that the accruals anomaly is more prominent for the subsample with preliminary earnings announcements to be subsequently adjusted than for the subsample with preliminary earnings announcements to be subsequently not adjusted. In this regard, we believe that our findings provide policy implications that investors practical implications that the requiring firms to report cash-based and accrual-based earnings in preliminary earnings announcement leads to attenuate the anomaly. Also, the results in this study provide policy implications how disclosure affects investors’ behavior.