政治的 費用의 測定에 관한 實證硏究

鄭文鉉,盧賢燮 부산대학교 상과대학 1991 釜山商大論集 Vol.61 No.-

This paper reviews the positive accounting theory. The positive accounting theory generates an explanation of accounting practice, suggests the importance of contracting costs, and has led to the discovery of some previously unknown empirical regularities. The first objective in this paper is to convey current state of positive accounting theory and to summarize the evidence on systematic empirical regulates in accounting. The second objective is to measure political cost in order to verify the size hypothesis (political cost hypothesis). And, the third objective is to assess the validity of proxy variables of political cost used in positive accounting literature. The size hypothesis is based on the assumption that large firms are more politically sensitive and have relatively larger wealth transfer imposed on them than smaller firm. This costs are called as political costs. This study tests this size hypothesis. The most direct way to transfer corporate asset is via the tax system. And, therefore, explicit taxes (taxes) and implicit taxes quasi-taxes) are one component of political costs borne by firms. This study examines the empirical relationship between corporate income tax rates and proxies of political costs used in positive accounting literatures. In the study, political costs are measured with explicit and implicit taxes reported in the financial statements. Explicit taxes are corporate income taxes and implicit taxes are other taxes and dues, commission, donations and entertainment expenses. The proxy variable of political cost is sales. The results show that the largest firms have lower explicit tax rates and higher implicit tax rates than smaller firms, this relationship is similar over time and across industries. Higher tax rates are observed in the firms above the medium size, lower tax rates of largest firms can be explained by 'diseconomies of scale' in management and 'tax benefits' for the largest firms. This findings suggest that tax components of political cost can be offset by the non-tax component. But, these evidence are resulted only from very restricted data. In the future studies, it is necessary to extend this analysis to alternative sources of data, alternative measures of political costs as well as tax rates.

종양과 구강각질세포주에서 Celecoxib과 Indomethacin의 Cyclooxygenase-2 비의존적 기전에 의한 억제 효과

노종렬,성명훈,김광현,김동영,하정훈,박찬일 충남대학교 암공동연구소 2005 암공동연구소 업적집 Vol.4 No.

Background and Objectives : Overexpression of cyclooxygenase-2 (COX-2), a rate-limiting enyme in the generation of prostanoids from arachidonic acid, has known to be closely related to tumorigenesis, tumor growth, angiogenesis, and metastasis. Selective or non-selective COX-2 inhibitors have been used for the growth inhibition of cancers with preventative intents ; however, it has been suggested recently that cancer cells have COX-2-independent mechanisms. Materials and Method : Using MTT assat and cell counts, we observed the growth inhibition of SCC VII, CT-26 and B16F10 murine cancer cell lines when treated by celecoxib and indomethacin. SNU-1041 and HOK 16B were used as controls for comparing with the murine cell lines. The COX-2 expression of these cell lines was analyzed by western blotting and compared with the degree of inhibition by the drugs. Results : The growth inhibition of the cell lines by the drugs was clearly demonstrated in a concentration-dependent manner and depended on the type of cell lines and test drug. The in vitro viability assay revealed that CT-26 expressing COX-2 protein was slightly inhibited but SCC Vn and B16F10 without COX-2 expression were moderate-to-highly inhibited by the drug treatment. Celecoxib and indomethacin appeared to have no close relation with the COX-2 expression of cell lines in their growth inhibition, HOK 16B showed a resistance by concentrations less than 25 μM of celecoxib, which implies that celecoxib has a more selective effect on tumor cells and is safer than indomethacin Conclusion : The growth of cancer cells was inhibited by celecoxib and indomethacin treatment, which depends on the type of cancer, treated drug, and its concentration. Their suppressive effect is not closely related to the COX-2 expression of cancer cells. (Korean J Otolaryngol 2004;47:562-8)

종양과 구강각질세포주에서 Celecoxib과 Indomethacin의 Cyclooxygenase-2 비의존적 기전에 의한 억제 효과

노종렬,성명훈,김광현,김동영,하정훈,박찬일 충남대학교 암연구소 2005 암연구소 업적집 Vol.4 No.-

Background and Objectives : Overexpression of cyclooxygenase-2 (COX-2), a rate-limiting enyme in the generation of prostanoids from arachidonic acid, has known to be closely related to tumorigenesis, tumor growth, angiogenesis, and metastasis. Selective or non-selective COX-2 inhibitors have been used for the growth inhibition of cancers with preventative intents ; however, it has been suggested recently that cancer cells have COX-2-independent mechanisms. Materials and Method : Using MTT assat and cell counts, we observed the growth inhibition of SCC VII, CT-26 and B16F10 murine cancer cell lines when treated by celecoxib and indomethacin. SNU-1041 and HOK 16B were used as controls for comparing with the murine cell lines. The COX-2 expression of these cell lines was analyzed by western blotting and compared with the degree of inhibition by the drugs. Results : The growth inhibition of the cell lines by the drugs was clearly demonstrated in a concentration-dependent manner and depended on the type of cell lines and test drug. The in vitro viability assay revealed that CT-26 expressing COX-2 protein was slightly inhibited but SCC Vn and B16F10 without COX-2 expression were moderate-to-highly inhibited by the drug treatment. Celecoxib and indomethacin appeared to have no close relation with the COX-2 expression of cell lines in their growth inhibition, HOK 16B showed a resistance by concentrations less than 25 μM of celecoxib, which implies that celecoxib has a more selective effect on tumor cells and is safer than indomethacin Conclusion : The growth of cancer cells was inhibited by celecoxib and indomethacin treatment, which depends on the type of cancer, treated drug, and its concentration. Their suppressive effect is not closely related to the COX-2 expression of cancer cells. (Korean J Otolaryngol 2004;47:562-8)

Plasma arc light를 이용한 금속 브라켓의 부착시 광조사 방향과 중합시간이 전단결합강도에 미치는 영향

노상정,이현정,전영미,김정기 대한치과교정학회 2004 대한치과교정학회지 Vol.34 No.5

본 연구는 Plasma arc light를 이용하여 금속 브라켓의 부착시 광조사 방향, 중합시간 그리고 경화시간이 전단결합강도에 미치는 영향을 평가하기 위해서 시행되었다. 240개의 발거된 소구치를 15군으로 나눈 후, 광중합기(Plasma arc light와 Halogen light), 중합시간(Plasma arc light 2, 4, 6초와 Halogen light 20초), 그리고 광조사 방향(Vertical 방향과 Oblique 방향)을 다르게 하여 브라켓을 부착하였다. 광중합 접착제는 Transbond XT를 이용하였으며 브라켓 부착 후 5분과 24시간 후에 만능물성시험기를 이용하여 전단결합강도를 측정하였다. 결과는 다음과 같다 광중합기의 종류와 중합시간에 관계없이 Vertical군과 Oblique군 간의 전단결합강도는 유의한 차이가 없었다 (p>0.05). Plasma arc light를 이용하여 2초 동안 광중합한 군들의 전단결합강도는 다른 중합시간의 군들보다 현저히 낮았다 (p<0.05). 부착 5분 후의 전단결합강도는 24시간 후보다 현저히 낮았다 (p<0.05). ARI 점수는 군들 간에 통계적으로 유의한 차이가 없었다. 이상의 결과는 plasma arc light를 사용한 금속 브라켓의 부착시 광조사 방향은 전단결합강도에 영향을 끼치지 않으며, Halogen light와 유사한 결합강도를 얻기 위해서는 4초 이상의 중합시간이 필요함을 시사한다. The purpose of this study was to compare the effects of different light direction. exposure times and setting times when using plasma arc light on shear bond strength of metal brackets. 240 extracted human premolars were randomly assigned to one of 16 groups. Standardized brackets were bonded to enamel using different light curing units (Plasma arc light and Halogen light), exposure times (Plasma arc light 2, 4, 6 seconds and Halogen light 20 seconds), and light directions (Vertical direction [V] and Oblique direction [O]). 8 groups were tested after 5 minutes and the remaining 8 groups after 24 hours. The metal brackets were bonded with Transbond XT. Shear bond strength was measured by a universal testing machine. The results were as follows: There were no differences between the shear bond strengths of the Vertical groups (V) and Oblique groups (O), regardless of exposure times and types of light curing units (p>0.05), The shear bond strength of the group with 2 seconds of plasma light were significantly lower than other exposure time groups (p<0.05). The shear bond strength tested after 5 minutes was lower than after 24 hours (p<0.05). The Adhesive Remment Index (ARI) score showed no statistically significant difference among the different groups. The results of this study suggested that the light direction of plasma arc light had no influence on the shear bond strength of metal brackets to enamel, and exposure times more than 4 seconds produced shear bond strengths similar to those produced with a conventional halogen curing light.

직무스트레스가 직무 만족도에 미치는 영향

박정현,노동연 한국스포츠리서치 2003 한국 스포츠 리서치 Vol.14 No.3

This study purposes the influence of job stress upon job satisfaction demonstratively. I set up the employees of sports centers in Seoul and Gyeonggi Province as population and took 300 employees in 13 sports centers using a stratified cluster random sampling. The actually used data were 278 workers except 22 employees who were judged to respond unfaithfully or to leave out some of the surveyed questions. I made a conclusion as follows through statistical analyses including correlation analysis and regression analysis. Related to the influence of job stress of upon job satisfaction, there was a statistical significance at the level of 5 percent in all factors including job characteristics, roles, relationship, rewarding system, and organizational characteristics, and the factors of job stress show the depiction of 21.1%(R² =.211) on job satisfaction.

CT-26 선암을 접종한 마우스에서 Iodine-131-Iodomisonidazole 의 생체분포 및 종양저산소증의 영상화

Yang, David J,Kim, E Edmund,김혜원,김창근,윤권하,김현정,정선관,노병석,Lee, Hyun-Chul 대한핵의학회 1999 핵의학 분자영상 Vol.33 No.3

urpose: Misonidazole is a radiosensitizer that binds in hypoxic cells. The purpose of this study was to find out the feasibility of I-131-Iodomisonidazole (IMISO) for imaging of tumor hypoxia. Materials and Methods: Tosyl precursor was dissolved in acetonitrile and I-131-NaI was added to synthesize IMISO. Balb/c mice inoculated with CT-26 adenocarcinoma were injected with IMISO. Mice were sacrificed at 1,2,4,24 hr and % of injected dose per gram of tissue (%ID/g) was determined. For scintigraphy and MRI, mouse bearing CT-26 adenocarcinoma was administered with IMISO and imaging was performed 4 hr after. Then, mouse body was fixed and microtomized slice was placed on radiographic film for autoradiography. Results: %ID/g of tumor was 1.64 (1h), 0.98 (2h), 0.85 (4h) and 0.20 (24h), respectively. At 24h, %ID/g of tumor was higher than that of all other tissues except thyroid. Tumor to muscle ratio increased with time and tumor to blood ratio also increased with time and reached 1.53 at 24 hr. On autoradiogram, tumor was well visualized as an increased activity in central hypoxic area of the tumor which corresponds to the area of high signal intensity on T2-weighted MR image. On scintigraphy, tumor uptake was visualized. Conclusion: This results suggest that IMISO may have a potential for tumor hypoxia imaging in mouse model. However, further study is needed to improve it's localization in tumor tissue and to achieve acceptable images of tumor hypoxia.

Effect of Phenylalanine on Differentiation of Myoblast C1C12 and L6 Cells Into Myocytes

Hyun Woo Jeong,Jong Hyun Kim,Chan-Su Rha,Sohn Jonghee,Wangi Kim,Jonghwa Roh 건강기능식품미래포럼 2023 건강기능식품미래포럼 학술지 Vol.3 No.4

In the present study, we aimed to find any essential amino acids (EAAs) that can promote muscle protein synthesis. For this purpose, we examined how the removal of each EAA from the differentiation-inducing medium (Diff.) that is the Dulbecco’s Modified Eagle’s Medium with 2% horse serum affects the differentiation of C2C12 (mouse myoblasts) or L6 (rat myoblasts) cells into mature myocytes. This method was chosen because muscle protein synthesis is significantly enhanced during the differentiation process. This rationale was confirmed by the observation that C2C12 cells showed increased expressions of myosin heavy chain when induced to differentiate by culturing them in the Diff.. When we induced the C2C12 or L6 cells in the Diff. with each EAA depletion, we found that their differentiation rate and the expression of myogenic marker proteins (MyoD and MyoG) was blunted. This decreases were most noticeable when cultured in the Diff. with phenylalanine removed (Diff.-Phe). This effect was comparable to that of leucine. Further, the phenylalanine-removing effect could be recovered by supplementing this EAA back to the Diff.-Phe but not by adding tyrosine, indicating that the effect on differentiation is due to phenylalanine itself. These findings suggest that phenylalanine plays a role in the differentiation of myoblasts, particularly when muscle protein synthesis is enhanced, implying that phenylalanine could contribute to the promotion of muscle protein synthesis. Based on these findings, it is expected that phenylalanine, like leucine, could provide benefits in preventing the loss of muscle mass.

Treatment results of anterior choroidal artery aneurysms treated mostly with coil embolization: A single-center experience

Hyun Ki Roh,Eun-Oh Jeong,Kyung Hwan Kim,Hee-Won Jeong,Han-Joo Lee,Seung-Won Choi,Seon-Hwan Kim,Hyeon-Song Koh,Jin-Young Youm,Hyon-Jo Kwon 대한뇌혈관외과학회 2022 Journal of Cerebrovascular and Endovascular Neuros Vol.24 No.4

Background: Anterior choroidal artery (AchA) aneurysms are usually small in diameter because of the size of the involved artery and are often wide-necked. Coil embolization of AchA aneurysm is thus challenging because of serious risks, such as thromboembolic occlusion of artery and perforation of aneurysm dome. Therefore, aneurysmal neck clipping remains widely performed despite a recent increase in the use of coil embolization for aneurysm treatment. We report the treatment results of AchA aneurysms mostly (92.3%) treated with coil embolization at our institute. Methods: The database and medical records of patients who underwent coil embolization for AchA aneurysms were retrospectively analyzed. The clinical and imaging results and procedure-related complications were investigated after coil embolization performed between January 2006 and March 2022 at our institute. Results: In total, 96 AchA aneurysms comprising 65 unruptured and 31 ruptured aneurysms, including only 1 ruptured aneurysm (1.0%) re-embolized at postoperative day 192 because of coil compaction, were evaluated. After the initial coil embolization, complete occlusion was attained in 41, residual neck in 45, and residual aneurysm in 10 patients. Follow-up radiological studies after 6–174 months were performed for 80 aneurysms. Complete occlusion was noted in 57 patients, residual neck in 22, and residual aneurysm in 1. The dysarthria experienced by one (1.0%) patient was the only symptomatic procedure-related complication. After coil embolization, neither delayed new rupture nor re-rupture was observed. Conclusions: The results of this study demonstrate that coil embolization is a safe and effective treatment option for patients with AchA aneurysms.

Film Session Q&A 2 : The availability of closed suction drainage through the vaginal stump after Single port access laparoscopic assisted vaginal hysterectomy

( Hyun Jin Roh ),( Sang Hoon Lee ),( Soo Jeong Lee ),( Jun Woo Ahn ),( Yong Soon Kwon ) 대한산부인과학회 2012 대한산부인과학회 학술대회 Vol.98 No.-

Teach a new procedure. To assess the feasibility and methodology for the vaginal stump drainage after single port access laparoscopic assisted vaginal hysterectomy (SPA-LAVH) and To estimate whether closed-suction drainage of the vaginal stump reduces the immediate postoperative morbidity associated with complicated SPA-LAVH. Design: Retrospective case-controlled study Setting: A tertiary referral gynecology center Population: A total 151 women who underwent SPA-LAVH between April 2010 and February 2012 Intervention: Closed-suction (Jackson Pratt) drains inserted through the vaginal stump into the peritoneal cavity using the endo-suture tool after complicated SPA-LAVH. All cases were performed by a single surgeon (H-J Roh) For group 1 (55 women), drains were inserted through the vaginal stump into the peritoneal cavity, whereas for group 2 (96 women), no drains were placed. No statistically significant differences were seen between groups in demographics except preoperative measurements of median uterine size by transvaginal sonogram (11.5 vs 9.8 cm; p=0.010) . With regard to surgical outcomes, median pathologic weight (265 vs. 196gm; p=0.002), operation time (80 vs 71 min; p=0.001), estimated blood loss (180.0 vs 110 ml; p=0.001) and hemoglobin change (1.5 vs 1.1 g/dL; p=0.010) were larger in the drain group than in those who had no drains. However, with respect to postoperative outcomes, there were no differences in the need for blood transfusion, hospital stay, the rate of complication, the incidence of febrile morbidity, and complications between groups Although the routine use of vaginal stump drains for SPA-LAVH may not be necessary, this unique drain method may be its role in SPA-LAVH in selected women, such as in those with persistent ooze from raw surfaces due to complicated surgery. Closed suction drains through vaginal stump may be a tool for preventing the postoperative morbidity in selected patients after complicated SPA-LAVH.

Bacterial resistance in Korean acne patients

( Hyun Soo Roh ),( Jeong Ho Hong ),( Myeong Gil Jeong ),( Mihn Sook Jue ),( Sang Ho Moon ),( Joo Yeon Ko ),( Young Suck Ro ) 대한피부과학회 2011 초록집 Vol.49 No.20