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CASE REPORT : Familial Mediterranean Fever With Complete Symptomatic Remission During Pregnancy
( Kwang Taek Kim ),( Hyun Joo Jang ),( Jae Eun Lee ),( Mi Kang Kim ),( Jun Jae Yoo ),( Gye Yeon Lee ),( Sea Hyub Kae ),( Jin Lee ) 대한장연구학회 2015 Intestinal Research Vol.13 No.3
Familial Mediterranean fever (FMF) is an inherited autosomal recessive disorder, ethnically restricted and commonly found among populations surrounding the Mediterranean Sea. FMF is the most prevalent autoinflammatory disease; is characterized by recurrent, self-limited episodes of fever with serositis; and is caused by Mediterranean fever gene (MEFV) mutations on chromosome 16. We describe a case of adult-onset FMF with complete symptomatic remission during pregnancy, without the use of colchicine. A 25-year-old woman had presented with periodic fever, abdominal pain, and vomiting since she was 21. Her abdominal computed tomography scan showed intestinal nonrotation. She underwent exploratory laparotomy and appendectomy for her symptoms 1 year prior. She had a symptom-free pregnancy period, but abdominal pain and fever recurred after delivery. Mutation analysis of the MEFV gene revealed two point mutations (p.Leu110Pro and p.Glu148Gln). We report an adult female patient with FMF in Korea with complete symptomatic remission during pregnancy. (Intest Res 2015;13:287-290)
A Study on the Types and Characteristics of Fashion-Related Blogs
Kim, Mun-Young,Kim, Hwa-Yeon,Kim, Sea-Eun The Korean Society of Costume 2011 International journal of costume and fashion Vol.11 No.2
Social media which support to share information and communicate between online users have recently won great popularity. Of the various social services blogs have played an active role as a community in sharing delivering and exchanging information among individual users who have share similar opinions hobbies and preferences. Based on this cultural phenomenon some companies often take advantage of blogs as a marketing tool to strengthen their public relations or deliver particular information to their costumer. This study is designed to classify fashion-related blogs and define the characteristics of each type expecting significant influences on future studies on this topic. We selected 50 fashion-related blogs as subjects including 25 Korean blogs and the same number of international blogs, defined their characteristics and classified them into four different types. As the result we found that there are apparent differences between the four types of blogs: "Individual taste" blogs which noticeably reflect bloggers' own preference "Trend leader" blogs in which the bloggers intend to be trend leaders beyond expressing their preference "Fashion media" blogs which plays a significant role as a magazine by providing various information concerning fashion for costumers and "Sales promotion" blogs which are used as promotional materials to attract customers by providing product reviews or advertisements.
Lee, Sea-Won,Lee, Jong Hoon,Lee, In Kyu,Oh, Seong Taek,Kim, Dae Yong,Kim, Tae Hyun,Oh, Jae Hwan,Baek, Ji Yeon,Chang, Hee Jin,Park, Hee Chul,Kim, Hee Cheol,Chie, Eui Kyu,Nam, Taek-Keun,Jang, Hong Seok Korean Cancer Association 2018 Cancer Research and Treatment Vol.50 No.3
<P><B>Purpose</B></P><P>A pooled analysis of multi-institutional trials was performed to analyze the effect of surgical timing on tumor response by comparing short course concurrent chemoradiotherapy (CCRT) with long course CCRT followed by delayed surgery in locally advanced rectal cancer.</P><P><B>Materials and Methods</B></P><P>Three hundred patients with cT3-4N0-2 rectal adenocarcinoma were included. Long course patients from KROG 14-12 (n=150) were matched 1:1 to 150 short course patients from KROG 10-01 (NCT01129700) and KROG 11-02 (NCT01431599) according to stage, age, and other risk factors. The primary endpoint was to determine the interval between surgery and the last day of neoadjuvant CCRT which yields the best tumor response after the short course and long course CCRT. Downstaging was defined as ypT0-2N0M0 and pathologic complete response (ypCR) was defined as ypT0N0M0, respectively.</P><P><B>Results</B></P><P>Both the long and short course groups achieved lowest downstaging rates at < 6 weeks (long 20% vs. short 8%) and highest downstaging rates at 6-7 weeks (long 44% vs. short 40%). The ypCR rates were lowest at < 6 weeks (both long and short 0%) and highest at 6-7 weeks (long 21% vs. short 11%) in both the short and long course arms. The downstaging and ypCR rates of long course group gradually declined after the peak at 6-7 weeks and those of the short course group trend to constantly increase afterwards.</P><P><B>Conclusion</B></P><P>It is optimal to perform surgery at least 6 weeks after both the short course and long course CCRT to obtain maximal tumor regression in locally advanced rectal adenocarcinoma.</P>
이자와 배당의 현금흐름표상 분류에 따른 가치관련성의 차이
김세연(Sea Yeon Kim),김경태(Kyung Tae Kim) 韓國公認會計士會 2015 회계·세무와 감사 연구 Vol.57 No.1
본 연구에서는 현금흐름표 상 이자와 배당의 구분 방식 차이가 회계 정보의 가치관련성에 미치는 영향에 대하여 분석한다. 이자와 배당과 관련된 항목들은 기업가치평가 시 Free Cash Flow를 산출하는 과정을 고려해 볼 때 투자 및 재무활동현금흐름으로 구분되어야 함이 논리적으로 타당함에도 불구하고, K-IFRS에서는 이를 영업활동현금흐름으로도 구분할 수 있도록 하고 있다. 이에 우리나라의 상장기업을 대상으로 현금흐름표상 이자와 배당과 관련된 항목들을 영업활동현금흐름으로 구분했는지, 아니면 투자 및 재무활동현금흐름으로 구분했는지에 따라, 회계정보 특히 영업활동현금흐름이 기업의 가치를 설명하는 정도에 차이가 있는지 분석하였다. 순자산, 영업활동현금흐름 및 총발생액을 이용하여 회계정보의 가치관련성을 검증한 결과, 이자와 배당에 대하여 투자 및 재무활동으로 분류한 기업의 영업활동현금흐름의 가치관련성이 일관적으로 높은 것으로 나타났다. 이러한 결과는 K-IFRS 도입 이후에 이자 및 배당과 관련된 항목을 투자 및 재무활동현금흐름으로 분류하는 것이 현금흐름표 정보의 유용성을 상대적으로 더 크게 증가시킴을 의미하는 것이다. 본 연구의 실증 결과는 배당 효과의 통제, 회계정보가 공시된 이후의 주가정보 대신 기말주가를 이용한 분석, 이자와 배당관련 항목이 모두 존재하는 표본의 채택 및 통계적으로 자기상관성과 잔차의 이분산성을 통제한 이후에도 여전히 강건한 것으로 나타났다. 본 연구의 결과는 K-IFRS 이후 이자 및 배당의 구분 방식이 다양해짐에 따라 그에 따른 회계정보에 대한 해석에 있어서도 주의를 기울여야 함을 시사하고 있다. 또한 본 연구의 결과는 K-IFRS가 기업에게 부여하고 있는 자율성에도 불구하고, 이자 및 배당관련 항목을 영업활동이 아닌 투자 및 재무활동현금흐름으로 분류할 시에 현금흐름표가 보다 목적적합한 정보를 제공할 가능성이 있다는 시사점을 제공한다. This study analyzes the effect of classification of interest and dividend on the value relevance of accounting information. According to the procedure for valuation using DCF method, free cash flow does not include any interest and dividend related items at all. However under K-IFRS, companies are allowed to classify interest expenses, interest returns and dividend incomes either to cash flows from operational activities or to cash flows from investing and financing activities. This paper investigates whether the classification influences on value relevance of accounting information, specifically operating cash flow (i.e., cash flow from operational activities) on cash flow statement, based on analysis over the accounting and financial information of the companies listed in Korean Stock Exchange. The results of our study show that the classification influences on the value relevance of accounting information. In other words, operating cash flows of the companies whose interest and dividend items are included in cash flows from investing and financing activities are more highly related with their equity values than those of the companies whose interest and dividend items are included in cash flows from operational activities. Such a result means that classification of interest and dividend items into cash flows from investing and financing activities increases value relevance of information from cash flow statements. We execute some additional empirical tests and they strengthen our thesis. This study suggests that information users should be careful when they refer to cash flow statements. Also, it implies that companies reporting cash flow statements should consider classifying interest and dividend items as cash flows from investing and financing activities, in order to increase the usefulness and appropriateness of their accounting information.