Histone deacetylase 3 is selectively involved in L3MBTL2-mediated transcriptional repression

Yoo, Jung-Yoon,Choi, Kyung-Chul,Kang, HeeBum,Kim, Young Jun,Lee, Jeongmin,Jun, Woo Jin,Kim, Mi-Jeong,Lee, Yoo-Hyun,Lee, Ok-Hee,Yoon, Ho-Geun Elsevier 2010 FEBS letters Vol.584 No.11

<P><B>Abstract</B></P><P>This is the first report that L(3)mbt-like 2 (L3MBTL2) specifically interacts with the histone deacetylase domain of histone deacetylase 3 (HDAC3) via its MBT domain. Here, we show that L3MBTL2 selectively interacts with HDAC3, but not other class I HDACs. An in vitro peptide-binding assay demonstrated the specific association of HDAC3 with methylated histone-K20 tail and L3MBTL2. Furthermore, depletion of HDAC3 resulted in a decrease of methylated K20-H4, as well as an increase in acetylated histone H3. Consequently, HDAC3 knock-down selectively suppressed L3MBTL2-mediated transcriptional repression. Taken together, our results reveal the concerted action of both HDAC3 and L3MBTL2 in histone deacetylation and methylation-dependent transcriptional repression.</P><P><B>Structured summary</B></P><P>MINT-7719975: <I>L3MBTL2</I> (uniprotkb:Q969R5) and <I>HDAC3</I> (uniprotkb:O15379) <I>colocalize</I> (MI:0403) by <I>fluorescence microscopy</I> (MI:0416)</P><P>MINT-7719941, MINT-7719921: <I>L3MBTL2</I> (uniprotkb:Q969R5) <I>binds</I> (MI:0407) to <I>HDAC3</I> (uniprotkb:O15379) by <I>pull down</I> (MI:0096)</P><P>MINT-7719991: <I>HDAC3</I> (uniprotkb:O15379) <I>physically interacts</I> (MI:0915) with <I>L3MBTL2</I> (uniprotkb:Q969R5) by <I>anti bait coimmunoprecipitation</I> (MI:0006)</P><P>MINT-7719958: <I>L3MBTL2</I> (uniprotkb:Q969R5) <I>physically interacts</I> (MI:0915) with <I>HDAC3</I> (uniprotkb:O15379) by <I>anti tag coimmunoprecipitation</I> (MI:0007)</P><P>MINT-7719897: <I>HDAC3</I> (uniprotkb:O15379) <I>physically interacts</I> (MI:0915) with <I>L3MBTL2</I> (uniprotkb:Q969R5) by <I>two hybrid</I> (MI:0018)</P>

An S-locus receptor-like kinase in plasma membrane interacts with calmodulin in <i>Arabidopsis</i>

Kim, Ho Soo,Jung, Mi Soon,Lee, Kyunghee,Kim, Kyung Eun,Yoo, Jae Hyuk,Kim, Min Chul,Kim, Doh Hoon,Cho, Moo Je,Chung, Woo Sik Elsevier 2009 FEBS letters Vol.583 No.1

<P><B>Abstract</B></P><P>Calmodulin-regulated protein phosphorylation plays a pivotal role in amplifying and diversifying the action of calcium ion. In this study, we identified a calmodulin-binding receptor-like protein kinase (CBRLK1) that was classified into an S-locus RLK family. The plasma membrane localization was determined by the localization of CBRLK1 tagged with a green fluorescence protein. Calmodulin bound specifically to a Ca<SUP>2+</SUP>-dependent calmodulin binding domain in the C-terminus of CBRLK1. The bacterially expressed CBRLK1 kinase domain could autophosphorylate and phosphorylates general kinase substrates, such as myelin basic proteins. The autophosphorylation sites of CBRLK1 were identified by mass spectrometric analysis of phosphopeptides.</P><P><B>Structured summary</B></P><P>MINT-6800947:<I>CBRLK1</I> (uniprotkb:Q9ZT06) and <I>AtCaM2</I> (uniprotkb:P25069) <I>bind</I> (MI:0407) by <I>electrophoretic mobility shift assay</I> (MI:0413)</P><P>MINT-6800966:<I>AtCaM2</I> (uniprotkb:P25069) and <I>CBRLK1</I> (uniprotkb:Q9ZT06) <I>bind</I> (MI:0407) by <I>competition binding</I> (MI:0405)</P><P>MINT-6800930:<I>CBRLK1</I> (uniprotkb:Q9ZT06) <I>binds</I> (MI:0407) to <I>AtCaM2</I> (uniprotkb:P25069) by <I>far Western blotting</I> (MI:0047)</P><P>MINT-6800978:<I>AtCaM2</I> (uniprotkb:P25069) <I>physically interacts</I> (MI:0218) with <I>CBRLK1</I> (uniprotkb:Q9ZT06) by <I>cytoplasmic complementation assay</I> (MI:0228)</P>

연극 안의 배우, 배우의 몸 - 이경성과 크리에이티브 바키(Creative VaQi)의 연극 미학

이경미 ( Lee Kyung Mi ) 한국연극학회 2017 한국연극학 Vol.1 No.61

이경성과 크리에이티브 바키(Creative VaQi)의 연극은 희곡의 재현이 아니라 `공간`에 대한 질문에서 출발한다. 광화문이나 문화역 서울과 같은 일상적 공간 속에서 행해졌던 그의 작업은 이들 공간으로부터 고유의 장소성, 즉 그 공간에 축적된 역사적, 사회적 맥락을 드러냈다. 이후 그들은 일상적 공간으로부터 극장이라는 제도적 공간으로 중심을 옮겨 극장의 장소성에 대해 근본적인 질문을 던지는데, 이것은 연극이 무엇인가에 대한 자기질문이기도 하다. 이로써 이경성과 바키의 연극은 예의 그 `장소특정적 공연`의 카테고리를 벗어나 보다 더 미학적 지평을 확장해가고 있다. 그 과정에서 우리는 그들의 작업을 공간과 함께, 좀더 시각을 달리하여 공간을 점유한 몸의 문제를 근거로 새롭게 논의할 수 있는 단초를 얻게 된다. 사실 공간에 대한 질문에서 출발한 바키의 작업은 애초부터 그 공간을 점유하고 있는 배우의 몸을 배제하고는 논의할 수가 없는 것이었다. 본 논문은 크리에이티브 바키의 연극을 배우, 배우의 몸으로부터 새롭게 논의하고자 한다. 통상적 연극과 다르게 그들은 연출과 배우 모두가 직접 공연 전 과정을 이끌면서 관련 자료를 조사하고 인터뷰하며, 여러 번의 발제와 토론 등의 과정을 거쳐 공연의 틀을 잡아간다. 이런 작업과정에서 배우는 어떻게 대상을 체험하는지, 그리고 체화된 감각을 바탕으로 무대를 그들 연극의 주요 화두인 공간과 시간, 더 나아가 타자에 대한 감각의 장소로 발생시키는지를 살펴보고자 한다. 무대 위의 배우의 몸은 공간을 점유한 몸으로서 `여기`에 대해 질문하기도 하고, 시간을 점유하고 `지금`에 대해 묻는다. 그런가하면 보이지 않는 타자의 고통을 감각하는 몸으로서, 기억에 대해 묻기도 한다. 배우의 몸에 기반한 이경성의 연출미학을 풀어내는 이론적 근거는 몸과 지각의 문제를 중심에 둔 현상학에서 가져왔으며, 구체적인 사례들은 최근 2년 동안 발표된 이들의 작품들에서 찾아보았다. Lee Kyung-Sung and the theatergroup `Creative VaQi) have made their theaters focusing on space discourses. But for about last two years, most of their works have been performed not only in everyday spaces but also in various instituional theaterspaces. This is why the research about their theater aesthetics should be conducted from different perspectives. This study examines several recent works that Lee Kyung Sung and his VaQi have performed in institutional theatrical spaces. Actor`s bodies that occupy the space have been their theatrical interest that they have focused on from the beginning. What they emphasize is not how they make actors represent their drama roles. They see actors not as tools of theater but as productive subjects. Actors in their theaters stand on stage as themselves with their own identities. In other words, they reveal themselves on stages as persons who have their own thoughts about the world. This is due to their unique working style that are completed through thorough collaborative work, from data research to interviews, presentations and discussions. Of course, actors are the center of all these processes. They constantly interact with objects and build their own viewpoint on them. The body itself is a performing body that creates events and forms the framework of perception and experience. This way of working is closely linked to the phenomenological point of view. Based on this phenomenological point of view, this paper examines how actor`s body is posing new questions about space and time. It tries also to look at how actor`s body occurs as a place of sensation for the other.

저체중 또는 과체중 청소년에서 캠프 프로그램을 이용한 영양 교육효과에 관한 연구

성미경,승정자,류화춘,박재년,박동연,최미경,조경옥,최선혜,이윤신,김유경,이은주 대한지역사회영양학회 2003 대한지역사회영양학회지 Vol.8 No.4

This study was performed to evaluate the effectiveness of a nutrition education program developed for nutritionally imbalanced adolescents. A summer nutrition camp was held for 23 overweight and 16 underweight subjects. Its effectiveness with regard to was evaluated at the end of the camp and 6 months later. Nutrition knowledge, nutritional attitude, food behavior, nutrient intake, exercise habit and ideal body figures desired by the subjects. The results showed significantly higher nutrition knowledge scores at the end of the camp as compared to those obtained prior to the camp program, and these scores were maintained for at least six months. Nutrition attitude scores also improved after the education program, and these improved scores also lasted for 6 months. However, the food behavior scores measured 6 months after the education program were not significantly different from those obtained prior to the camp. Also, the exercise habit, the ideal body figures and the body figures desired by the subjects remained unchanged. When nutrient intakes of subjects were assessed before the program and 6 months later, the mean daily vitamin C intake was significantly increased after the education program. Also, the intake of iron from plant food sources increased in the overweight subjects, while less iron from animal source were consumed by the underweight subjects. Both groups tended to consume more vegetables and fruits 6 months after the education program which may have contribute to the higher vitamin C and plant-based iron intakes. These results indicate that a 4-day nutrition education camp program sustained changes in nutrition knowledge and nutrition attitude for 6 months. The increased intake of vegetables and fruits was also achieved through this education program. However, changes in dietary behavior in adolescents may require repeated education.

비만을 동반한 위암 환자에서 두 병을 같이 수술 치료한 경험(증례)

최경현,윤기영,문형환,신연명,서경원,안수미,송윤미,석정희,정경연,이은하 고신대학교의과대학 2008 고신대학교 의과대학 학술지 Vol.23 No.3

Obesity is growing problem in Korea. We had a case of bariatric surgery during gastric cancer operation. Patient was 29 year old Korean lady with early gastric cancer located in the lesser curvature side of the middle 1/3 of the stomach. Her body weight was 89 kg, height 163 cm, and thus body mass index was 33.5 kg/m2. Preoperative blood pressure was 130/90 mmHg, hemoglobin 12.9 g/dL, total lymphocyte count 3,280/mL, serum albumin 4.3 g/dL, CEA 1.1 ng/mL, CA 19-9 9.1 ng/mL, and alpha fetoprotein 2 ng/mL. Another associated disease was right thyroid follicular neoplasm. The chest X-ray was normal. After IM injection of 2,500 units of heparin 30 minutes before the induction of general anesthesia, she received curative subtotal gastrectomy and Roux en Y gastrojejunostomy when a malabsorption loop of 120 cm jejunum was incorporated between the Treitz ligament and the end to side jejuno-jejunostmy site at May 29th 2006. Her postoperative course was uneventful except a minor wound seroma and the elevations of serum amylase(up to 4 folds) and lipase(up to 2 folds). She lost her body weight 9 kg in 5th, 21 kg in 7th, and 27 kg in 10th postoperative months to became 61.5 kg. On follow up exams in July 2008, she gained 4 kg to overcome her weakness and fatigue. From the above result, the incorporation of a malabsorption loop during reconstruction phase of gastric cancer operation was a good option for obese gastric cancer patients especially in cases of early gastric cancer.

창업보육센터 지원서비스가 창업기업 만족도에 미치는 영향: 서울지역 BI 운영주체의 조절효과를 중심으로

이미경(Lee, Mi-Kyung),김정인(Kim, Jeong-In) 한국경영교육학회 2020 경영교육연구 Vol.35 No.3

[연구목적] 본 연구는 공공과 민간으로 구분한 창업보육센터 운영주체의 지원서비스가 보육센터 입주기업들의 만족도에 어떠한 영향을 미치는지를 분석하고, 유의한 영향을 미치는 서비스를 규명하여 지원서비스 체계의 개선과 입주기업의 만족도를 얻기 위한 효과적 방향을 제시하고자 하였다. 민간과 공공의 창업보육 기여도에 대한 연구의 필요성을 제언한 선행연구에도 실증적인 연구가 미진하다. 이에, 공공과 민간 창업보육센터의 지원서비스와 만족도 간에 공공과 민간 운영주체의 조절효과를 실증하고, 창업보육정책을 위한 시사점을 제공하고자 하였다. [연구방법] 창업보육센터, 운영주체, 창업보육지원서비스, 만족도 등 관련 이론과 선행연구를 바탕으로 연구의 필요성을 확인하였다. 이를 위해, 창업보육센터 지원서비스 중 만족도에 유의한 영향을 미치는 기본가설과 조절효과 등 8개의 가설을 도출하였고, 공공과 민간센터 입주고객을 대상으로 자료를 수집하였다. 수집된 자료에 대해 신뢰성과 타당성을 검토하였으며 SmartPLS 2.0의 경로분석을 통해 가설을 검증하였다. [연구결과] 창업보육센터를 통한 지원서비스 대한 필요성을 재확인했다. 또한, 민간 영리섹터의 행정 및 네트워크 서비스가, 비영리 공공센터의 물리적 서비스와 전문 지원서비스가 입주기업의 만족도 간에 조절효과가 있는 것으로 나타났다. [연구의 시사점] 기업의 성과와 만족도에 영향을 미치는 창업지원 서비스 영역에서도 공공과 민간이 제공하는 서비스 품질에 대한 만족도를 제고하여, 공공과 민간 운영주체의 지원서비스에 대한 이론적, 실무적 시사점 및 창업보육 정책의 연구에 기여하고자 하였다. [Purpose] This study analyzes how support services of business incubators, divided into public and private sectors, affect satisfaction of resident companies. The purpose of this study was to demonstrate the moderating effect of public and private operating entities between support services and satisfaction within public and private incubating centers, and to provide implications for incubating center policies. [Methodology] This study derived eight hypotheses, from the basic hypothesis and to those of the moderating effect, with significance in satisfaction with incubating centers, operating entities, incubating center support services, and overall satisfaction. Data was collected from 151 companies in public and private incubating centers. Reliability and validity of the collected data were reviewed, and the hypothesis was verified through route analysis of SmartPLS 2.0. [Findings] The results of the study reaffirmed the need for support services in incubation centers, but administrative and network services of private for-profit sector centers, and physical and professional support services by public centers of the non-profit sectors, adjusted the satisfaction result between resident companies. [Implications] In this study, the field of enterprise support service, which affects the performance of the company, satisfaction levels evidence the quality of service provided by public and private sectors and can provide theoretical and practical support for business incubator operators from both public and private sectors. It was intended to contribute to the study of implications and business incubation policies.

『별건곤』과 『キング』의 대중성에 대한 매체 전략 비교 연구

김경미(Kim, Kyung-Mi) 한국어문학회 2018 語文學 Vol.0 No.141

The King(キング) was published in Taishogi, and it was the largest popular magazine in Japan publishing to 1,400,000 copies for all generations and ages. The popular magazine of the colonial Joseon Dynasty, the Byulgungon(別乾坤) was influenced by the media strategy of the King(キング)’s popularity, but the results of the strategies for media popularity show a considerable difference. The King(キング) was a magazine published at the time when the capitalist consumption culture and industrialization of capitalism were activated and the culture of publishing media flowered. Every month, a certain amount of novels and songs were published by popular readers. In addition, it responded to the expectation of the public readers by way of special issue or the appendix. As a result, the King(キング) became a national magazine of Japan and served as a driving force for the public readers who read the genre of successful and impressive stories, hoping for their success in life by calling themselves the people, not the surrounding people of the Japanese empire. As a result, the King(キング) led millions of popular readers in genres such as novels, success stories, and biographies, and succeeded in forming a community by summoning them from the public to the people of the Japanese empire. The recall from ‘mass’ to ‘nation’ has been linked to the people who have been revived in the municipal system since the 1930s. On the other hand, the Byulgungon(別乾坤) was a popular magazine that started with the title of ‘Hobby Benefit’ before the consumption culture was settled in the colonial Joseon. The Byulgungon(別乾坤) could not be issued every month because of the lack of Japanese censorship and the insufficient infrastructure. However, the genre that Byulgungon was driven to succeed as a popular magazine was ‘History poison’. Hypothetical ‘History poison’ was invented because it could not present the authentic history due the censorship system and it was a popular genres of the Byulgungon. However, this narrative method made it impossible for public readers of the colonial Joseon to perceive proper history and form a national discourse with the Korean public readers. Rather, it played a role in removing the Byulgungon(別乾坤)’s readers from the ‘national’ ideology. It gained popularity and increased the number of sales, but it resulted in distancing the Byulgungon(別乾坤)’s popular readers from the nation or current political situation. In short, Byulgungon(別乾坤) and キングused the media strategy of popularity in common, but the result was different by the distance between ‘Empire’ and ‘Colony’.

혈액투석실 간호사의 비판적 사고성향과 임상의사결정능력이 환자안전역량에 미치는 영향

서미란(Mi-ran Seo),정경희(Kyung-Hee Chung) 인문사회과학기술융합학회 2018 예술인문사회융합멀티미디어논문지 Vol.8 No.8

This descriptive research is to provide preliminary data for the development of a nursing service program that ensures the safety of hemodialysis patients by identifying the effects of nurses’ critical thinking disposition and clinical decision making ability on the patient safety competence. The research participants were recruited through convenience sampling. The survey was conducted on 202 nurses who had worked for three months or longer in a hemodialysis unit. Critical thinking disposition was measured using the instrument to measure critical thinking disposition developed by Yun Jin (2004), and clinical decision making ability was measured using the Korean version of the Clinical Decision Making in Nursing Scale (Jenkins, 1985), which was translated and revised by Baek Mi-kyung (2005). The instrument to measure patient safety competence in this study is the one developed by Lee Nam-ju (2012) and then revised and supplemented by Jang Hae-na (2012) for clinical nurses. In summary, Consequently, education programs tailored for nurses according to their years of experience and position need to be developed and implemented. In addition, policies related to patient safety accidents should be prepared and continuous education should be provided for nurses working at a hemodialysis unit. 본 연구는 서술적 조사연구로 혈액투석실에 근무하는 간호사의 비판적 사고성향과 임상의사결정능력이 환자안전에 미치는 영향을 확인하여 혈액투석환자의 안전간호를 위한 서비스 프로그램 개발의 기초자료를 제공하기 위해 수행되었다. 연구대상은 혈액투석실 근무경력 3개월 이상의 간호사 202명이며, 구조화된 설문지를 이용하여 자료를 수집하였다. 연구도구는 윤진(2004)이 개발한 비판적 사고성향 측정도구, Jenkins(1985)가 개발한 The Clinical Decision Making in Nursing Scale을 백미경이(2005)이 수정한 임상의사결정능력 측정도구, 이남주(2012)가 개발한 환자안전역량 측정도구를 장해나(2013)가 수정한 도구를 사용하였다. 연구결과 혈액투석환자의 안전간호 실현을 위해 간호사의 비판적 사고성향과 임상의사결정 능력이 주요한 영향요인임을 확인하였으므로 직급별 맞춤형 교육프로그램을 개발하여 적용하고, 환자안전을 위한 정책을 마련하여 지속적으로 환자, 보호자 및 간호사에 대한 교육이 필요할 것으로 사료되었다.

직업관련 극 놀이 활동이 유아의 진로인식 및 자아개념에 미치는 영향

지미하 ( Mi Ha Ji ),이경화 ( Kyung Hwa Lee ) 한국유아교육학회 2016 유아교육연구 Vol.36 No.2

본 연구는 직업관련 극 놀이 활동이 유아의 진로인식 및 자아개념 향상에 효과적인지를 확인하는데 목적을 두었다. 이에 따라 서울 소재 B, Y 국공립 어린이집 2개 반에서 만 5세유아 40명을 무선 선정하여 실험집단과 통제집단에 각각 20명씩 배정하였다. 실험집단 유아들을 대상으로 직업관련 극 놀이 활동을 12회 실시하였고, 통제집단 유아들에게는 누리과정활동을 하였다. 본 연구에서 사용한 검사 도구는 유아의 진로인식 검사(임연정, 2011)와 유아용 자아개념검사(이경화, 고진영, 2014)를 사용하였다. 수집된 자료는 SPSS WIN 22.0 프로그램을 사용하여 사전, 사후간 독립표본 t-test를 실시하였다. 연구결과, 직업관련 극 놀이 활동을 실시한 실험집단이 일반누리과정을 실시한 통제집단보다 진로인식과 자아개념에 있어서 더 향상이 나타나 실험이 효과적이었음이 확인되었다. 이러한 연구결과를 통해 유아교육현장에서 유아의 진로인식과 자아개념향상을 돕기 위한 교수학습방법으로 직업관련 극 놀이활동이 활용될 수 있음을 시사한다. The purpose of this research was to identify how job-related dramatic play affect career-awareness and self-concept of young children. For this research 20 children in each experimental group and control group, total 40 children were selected. They were 5-year-old children going to 2 classes of B and Y public kindergarten located in Seoul. 12 times of dramatic play activity were played for children in experimental group and for control group they had Nuri curriculum which has no special treatment. In terms of research tool used in this study, career-awareness test of children (Yim Yun-jeong, 2011) and self-concept test for children (Lee Kyung-hwa & Goh Jin-young, 2014, unpublished) were used. The collected data was analyzed by using SPSS WIN 22.0 program and t-test for pre and post independent samples was implemented. As a result of this research children in experimental group who had gone through job-related dramatic play activity had positive influence on improvement of their career-awareness and self-concept compared to ones in control group who had gone through general Nuri curriculum. This conclusion implies that job-related dramatic play activity can be a meaningful teaching tool for developing children’s career-awareness and self-concept.

특허권과 연구개발 회계처리가 경제적 부가가치에 미치는 영향

박미경(Park, Mi-Kyung),김문태(Kim, Moon-Tae) 한국회계정보학회 2021 재무와회계정보저널 Vol.21 No.4

[연구목적]본 연구는 한국거래소 상장기업을 대상으로 특허권 및 연구개발 관련 지출에 대한 자본화 혹은 비용화 회계처리, 그리고 이들의 상호작용이 경제적 부가가치(EVA:Economic Value Added)에 미치는 영향을 규명하고자 한다. [연구방법]본 연구의 대상기간은 2016년부터 2019년까지이며, 특허권이 재무상태표에 표시된 284개 기업을 표본으로 선정하였다. 경제적 부가가치는 세후순영업이익에서 총자본비용액을 차감하여 산출하였으며, 특허권과 연구개발 관련 지출은 재무제표에서 추출하였다. [연구결과]가설검증을 위하여 단변량 상관분석과 다중회귀분석을 실시한 결과, 특허권 보유액이 많을수록 이에 비례하여 경제적 부가가치에 긍정적인 영향을 미치는 것으로 나타났다. 연구개발 활동을 자산으로 회계처리하였을 경우에 경제적 부가가치에 유의한 양(+)의 설명력을 보인 반면, 연구개발 지출을 비용으로 처리하는 회계처리에 대하여 경제적 부가가치에 통계적으로 유의한 설명력을 보이지 않았다. 자본화 연구개발 활동과 특허권의 상호작용 변수는 통계적 유의수준에서 경제적 부가가치에 양(+)의 설명력으로 영향을 미치는 것으로 나타났으나, 비용화 연구개발 활동과 특허권의 상호작용 변수는 경제적 부가가치에 통계적으로 유의한 설명력을 보이지 않았다. [연구의 시사점]본 연구는 특허권과 연구개발 활동이 타인자본비용 및 자기자본에 대한 기회비용을 세후순영업이익에서 차감하여 산출한 경제적 부가가치에 긍정적인 효과를 유도할 수 있다는 결과를 제시하여 선행연구와 차별성이 있다. 이를 심화하여 연구개발 활동의 자산화와 비용화가 회계처리가 특허권과 상호작용되었을 경우에 경제적 부가가치에 미치는 효과가 차별적으로 도출될 수 있다는 결과를 제시한 점에서 의의가 있을 것이다. [Purpose]This study aims to investigate the effects of capitalization or expensing on patent rights and R&D expenditures and their interaction on economic value added (EVA). [Methodology]The study was conducted from 2016 to 2019, and 284 companies whose patents were listed on the financial status. The economic value added was calculated by subtracting the total capital cost from the net operating profit after tax, and the expenditure related to patent rights and R&D was extracted from the financial statements. [Findings]As the results of univariate correlation analysis and multiple regression analysis, it showed that the more the patent holding amount, the more positive the EVA. For the capitalization of R&D activities as assets, it showed a significant positive(+) explanation for economic value added, while there was no statistically significant explanation for EVA for R&D expensing. The interaction variables between capitalization R&D and patent rights were found to have positive (+) influence on EVA at the statistical significance level, but the interaction variables between expensing R&D and patent rights did not show statistically significant influence on EVA. [Implications]This study is meaningful in that it verified the discriminatory effect of accounting choice of R&D expenditures on EVA when it interacts with patent rights, which are the formalized form of intellectual assets. This study is different from previous studies by suggesting that patent rights and R&D expenditures can induce positive effects on EVA. It may be meaningful that the effect of capitalization or expensing of R&D activities on EVA can be differentiated when accounting method is interacted with patent rights.