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대리인비용과 보수주의 관계에서 모니터링시스템의 매개효과
남화영(Nan Hua-ying),문상혁(Moon Sang-hyuk) 한국국제회계학회 2017 국제회계연구 Vol.0 No.72
본 연구는 대리인비용과 보수주의간의 관계에서 모니터링시스템이 매개효과를 가지는지를 분석하였다. 구체적으로 본 연구는 기업의 모니터링시스템과 관련되어 있는 이사회의 독립성, 활동성, 전문성 및 외부감사와 같이 기업의 내부 및 외부 감시활동이 대리인비용과 보수주의간의 관계에서 가지는 매개효과에 대해서 조사하였다. 2001년부터 2011년까지 거래소에 상장되어 있는 비금융업에 속하는 12월 결산법인 5,292개 기업-년을 대상으로 분석한 결과를 살펴보면 다음과 같다. 첫째, 비정상 접대비(접대비에 기부금과 복리후생비, 연구개발비와 광고선전비가 포함된 지출)와 보수주의간의 관계에서 이사회의 활동성을 제외한 이사회의 독립성, 이사회의 전문성, 감사인의 규모에서 모두 부분매개효과를 가지는 것으로 나타났다. 둘째, 비정상 판매비와관리비와 보수주의간의 관계에서도 이사회의 활동성을 제외한 이사회의 독립성, 이사회의 전문성, 감사인의 규모에서 모두 부분매개효과를 가지는 것으로 나타났다. 기업의 내부 및 외부 감시활동이 대리인비용과 투명한 회계정보의 특성으로 파악되는 보수성간의 관계에서 가지는 매개효과에 대하여 종합적인 분석을 실시하였다는 점에서 본 연구는 의의가 있다고 판단된다. This study investigated the mediating effect of monitoring system on the causal relationship between agency cost and accounting conservatism. Specifically, this study investigated the mediating effect of board of directors"s independency, specialty and activity on the causal relationship between agency cost and accounting conservatism. It also investigated the mediating effect of auditor size on the causal relationship between agency cost and accounting conservatism. The empirical findings by 5,292 Listed firms on Korea Stock Exchange market(2001∼2011) not included on banking business and Dec. closing, are as bellows. First, the board of directors" independency and specialty are partial mediator on the relationships between agency cost(Abnormal entertainment expenses, Abnormal selling and administrative expenses) and accounting conservatism. Second, the auditor size was partial mediator on the relationships between agency cost and accounting conservatism. This results find little evidence to support expectation will be more accounting conservatism based on the result that greater agency problem increases the demand for monitoring system from the shareholders.
Han Ying-Hao,Mao Ying-Ying,Yu Nan-Nan,Jin Mei-Hua,Jin Ying-Hua,Wang Ai-Guo,Zhang Yong-Qing,Shen Gui-Nan,Cui Yu-Dong,Yu Li-Yun,Lee Dong-Seok,Jo Yu-Jin,Sun Hu-Nan,Kwon Jeongwoo,권태호 한국응용생명화학회 2020 Applied Biological Chemistry (Appl Biol Chem) Vol.63 No.3
In this study, we used RNA sequencing (RNA-seq) to analyze and compare bulk cell samples from wild-type (WT) dermal mesenchymal stem cells (DMSCs) (n = 3) and Prx II knockout DMSCs (n = 3). The purpose of the study was to elucidate the role of Prx II on allogeneic immune rejection of transplanted DMSCs. The results revealed differential expression of 472 genes (176 up-regulated and 296 down-regulated; p ≤ 0.05) between the PrxII+/+ (WT) and PrxII−/− sample groups. When highly regulated genes were categorized according to the Gene Ontology (GO) molecular function classification and the Kyoto Encyclopedia of Genes and Genomes (KEGG) pathway analysis, the PrxII−/− samples showed a robust downward trend in allograft rejection. The study identified 43 all immunologically rejected differentially expressed genes, of which 41 showed lower expression in the PrxII−/− vs. PrxII+/+ (WT) samples. These findings suggest that Prx II gene knockout may down-regulate the allograft rejection that occurs during DMSCs transplantation and improve the survival rate of DMSCs in the host. This study provides a new perspective on the clinical treatment of stem cell transplantation.
Han Ying-Hao,Chen Dong-Qin,Jin Mei-Hua,Jin Ying-Hua,Li Jing,Shen Gui-Nan,Li Wei-Long,Gong Yi-Xi,Mao Ying-Ying,Xie Dan-Ping,Lee Dong-Seok,Yu Li-Yun,Kim Sun-Uk,김지수,권태호,Cui Yu-Dong,Sun Hu-Nan 한국응용생명화학회 2020 Applied Biological Chemistry (Appl Biol Chem) Vol.63 No.3
Severe inflammatory reactions caused by macrophage activation can trigger a systemic immune response. In the present study, we observed the anti-inflammatory properties of hispidin on LPS induced RAW264.7 macrophage cells. Our results showed that hispidin treatment significantly reduced the production of cellular NO, IL-6 and reactive oxygen species (ROS) while has not inhibitory effect on TNF-α productions. Excitingly, hispidin treatment retains the phagocytosis ability of macrophages which enabling them to perform the function of removing foreign invaders. Signaling studies showed, hispidin treatment dramatic suppressed the LPS induced mitogen activated protein kinases (MAPK) and JAK/STAT activations. In conclusion, our findings suggest that hispidin may be a new therapeutic target for clinical treatment of macrophages-mediated inflammatory responses.
Infl uence of Multiple Earthquakes on Single-Layer Reticulated Dome and Its Shaking-Table Test
Ying-Nan Zhang,Xudong Zhi,Feng Fan 한국강구조학회 2020 International Journal of Steel Structures Vol.20 No.1
In this paper, a primary dataset of mainshock–aftershock sequences is constructed from the Pacifi c Earthquake Engineering Research Center. This is followed by the collection of 342 groups of mainshock–aftershock ground motions for the dynamic time history analysis of a single-layer reticulated dome in the full process domain. According to the change curves between the characteristic factors and acceleration amplitudes, four diff erent levels of infl uence (i.e. no infl uence, slight infl uence, signifi cant infl uence and collapse under aftershocks) of multiple earthquakes on the seismic responses of a single-layer reticulated dome are defi ned. On this basis, a shaking-table test of a single-layer reticulated dome model, taking aftershocks into consideration, is conducted to obtain the full failure history under multiple earthquakes intuitively. Spherical joints are located accurately, using total station surveying equipment and lead screws during model processing. Experimental results verify the above four levels of infl uence of multiple earthquakes and provide a dependable reference for seismic design.
Detection and Analysis of Residual Pesticides Based On Surface Raman Spectra of Spinach
Liu Ying-Nan,Yi Shu-Juan 보안공학연구지원센터 2016 International Journal of Hybrid Information Techno Vol.9 No.12
This paper with spinach as the research object, to chlorpyrifos pesticide as detection object, using Raman spectroscopy technique surface pesticides in spinach residual detection method and rapid detection research. Starting from the detection method, study of the classic method and method for rapid detection of current situation of the development, Raman spectroscopy detection method as a means of detection, the selected object of study; master the Raman spectroscopy for rapid detection of the basic principles and originpro 9.0 software acquisition function using, lay the foundation for the subsequent detection of. After the actual test to determine Raman spectroscopy instrument laser wavelength to 473nm, acquisition time 2s spinach sample testing effect Best result. After no medicine Raman spectra to obtain the surface of spinach were denoising analysis results show that wavelet de noise method compared to the adjacent averaging, savitzky Golay method smoothing, median method effect better. On Spinach with different concentrations of chlorpyrifos Raman spectroscopy analysis that accorded with the residual linear relationship. The peak intensity method were selected to establish models were detected in spinach surface of pesticide chlorpyrifos. Raman spectroscopy detection method can of spinach surface of pesticide residues detection analysis. It solves the traditional measurement method for sample pretreatment is complex and long detection time, low efficiency of the measured defect
Chen, Ying-Lan,Lee, Chi-Ying,Cheng, Kai-Tan,Chang, Wei-Hung,Huang, Rong-Nan,Nam, Hong Gil,Chen, Yet-Ran American Society of Plant Biologists 2014 The Plant cell Vol.26 No.10
<P>CAPE1, a conserved peptide elicitor derived from tomato PR-1, was induced by wounding and found to regulate immune responses against biological threats. As PR-1 is highly conserved across many organisms and the putative peptide from AtPR1 was also found to be bioactive in <I>Arabidopsis</I>, the results suggest that this peptide may be useful for enhancing resistance to stress in other plant species.</P><P>Many important cell-to-cell communication events in multicellular organisms are mediated by peptides, but only a few peptides have been identified in plants. In an attempt to address the difficulties in identifying plant signaling peptides, we developed a novel peptidomics approach and used this approach to discover defense signaling peptides in plants. In addition to the canonical peptide systemin, several novel peptides were confidently identified in tomato (<I>Solanum lycopersicum</I>) and quantified to be induced by both wounding and methyl jasmonate (MeJA). A wounding or wounding plus MeJA-induced peptide derived from the pathogenesis-related protein 1 (PR-1) family was found to induce significant antipathogen and minor antiherbivore responses in tomato. This study highlights a role for PR-1 in immune signaling and suggests the potential application of plant endogenous peptides in efforts to defeat biological threats in crop production. As PR-1 is highly conserved across many organisms and the putative peptide from At-PR1 was also found to be bioactive in <I>Arabidopsis thaliana</I>, our results suggest that this peptide may be useful for enhancing resistance to stress in other plant species.</P>