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Cost Stickiness of Private and Public Firms
Sera Choi,Iny Hwang,Moonyoung Lee,Woo-Jong Lee 한국회계정보학회 2016 한국회계정보학회 학술대회발표집 Vol.2016 No.2
This paper extends prior literature on cost behavior by providing evidence on whether and how external financing of equity affects the degree of SG&A cost stickiness. Based on a comprehensive dataset covering both public and private firms in Korea, we compare the degree of cost stickiness between public and private firms. We document that cost stickiness is in general greater in private firms than in public firms. Mediation analyses further reveal that differential financial constraints between private and public firms are mainly attributable to the difference in cost stickiness. Overall, our findings suggest that access to financing influences operations and hence cost structure of a firm.
Sera Kang,Sang Jae Suh 한국동물분류학회 2017 Animal Systematics, Evolution and Diversity Vol.33 No.4
Flies of the genus Scatella are small and dark-gray, and many species have distinctive whitish spots on their gray wings. Most species are found in damp environment, such as the borders of marshes, seashore areas, swamps, lakes, ponds, streams, and paddy fields. The Korean shore fly genus Scatella Robineau-Desvoidy has been taxonomically noted. A total of five species have been identified: S. calida Matsumura, 1915, S. nipponica Miyagi, 1977, S. obsoleta Loew, 1861, S. paludum (Meigen, 1830), and S. tenuicosta Collin, 1930. This is the first report of S. calida Matsumura, 1915 from Korea. A key to the Korean Scatella species and photographs of the external features have been provided.
Sera Jung,Semi Park,Daeha Kim,김승범 한국미생물학회 2008 The journal of microbiology Vol.46 No.1
The effect of genetically modified (GM) Brassica rapa subsp. pekinensis (Chinese cabbage) expressing Bt toxin gene (cry1AC) to the rhizosphere bacterial community was examined using the denaturing gradient gel electrophoresis (DGGE) fingerprinting method. From the visual comparison of the DGGE profiles, there were no significant differences between the profiles of Bt and control rhizosphere in both Suwon and Yesan samples. From the sequence analysis of the individual bands, Sphingomonas sp. of Alphaproteobacteria and several actinobacterial members were identified as the main bacterial taxa in both Suwon and Yesan samples. In the multiple correspondence analysis, no clear separation between Bt and control rhizosphere was seen in both Suwon and Yesan datasets. The profiles of bulk soils were separated from those of rhizosphere. The DGGE fingerprinting analyses indicated that Bt crops did not significantly alter the genetic composition of rhizosphere bacterial communities.