회계이익변경에 대한 단순투자자의 반응

김지홍 ( Jee Hong Kim ),장진호 ( Jin Ho Chang ),여은정 ( Eun Jung Yeo ) 한국회계학회 2004 會計學硏究 Vol.29 No.3

본 연구는 1998년 초부터 2003년 6월말까지 증권거래소의 전자공시시스템에 회계변경을 공시한 상장기업을 표본으로 하여, 단순투자자의 비율이 높은 기업에서의 회계이익변경에 대한 주가반응을 살펴보았다. 연구 결과, 단순투자자(naive investor)의 대용치로 사용된 개인소액투자자의 지분이 높은 기업에서 회계변경으로 인한 보고이익의 증가가 높을수록 양(+)의 주가반응이 존재함을 발견하였다. 이 결과는 실증회계이론에서 제시한 보고이익의 증가가 계약비용을 감소시키는 효과를 통제한 후에도 유의하였다. 반면, 전문투자자(sophisticated investor)의 대용치로 사용된 기관투자자 및 외국인투자자의 지분이 높은 기업에서는 회계변경으로 인한 이익증가에 유의적인 시장반응이 관찰되지 않았다. 본 연구의 결과는 한계투자자의 전문성에 따라 회계정보에 대한 주가반응이 상이할 수 있다는 확장된 기능적 고착가설(extended functional fixation hypothesis)을 지지하는 결과이다. This study empirically examines whether there is price reaction of the accounting changing companies which have high rate of unsophisticated investors` holdings. That is, this study will analyze whether there is different response to reported earnings changes by accounting change between unsophisticated and sophisticated investors. Most significantly, this study observes the cumulative abnormal returns on the time of disclosing to the accounting change. The final sample consists of 96 listed on the Korean Stock Exchange and disclosed by an Electronic Disclosure System over the period of 1998 to June, 2003. The results of this study are summarized as follows. First, there is positive relation between price reaction of individual investors proxied by naive investors and the reported earnings by accounting changes. This means that unsophisticated investors react naively on the increase of earnings by accounting changes. Second, there is no positive relation between the price reaction of institutional or foreign investors proxied by sophisticated investors and the increasing earnings by accounting changes. This means that sophisticated investors don`t react naively in the increase of earnings by accounting changes. These results supports the extended functional fixation hypothesis that price reactions of the accounting information can be varied according to the marginal investor`s expertise.

Short Communication : Application of Traveling Salesman Problem (TSP) For Decision of Optimal Production Sequence

( Eun Young Jeong ),( Sea Cheon Oh ),( Yeong Koo Yeo ),( Kun Soo Chang ),( Jin Yang Chang ),( Kil Su Kim ) 한국화학공학회 1997 Korean Journal of Chemical Engineering Vol.14 No.5

In the present study a reliable and structural decision system for production sequence of polymeric products is developed. Minimization of the amount of off-specs are the main objective in the decision of production sequence to maximize profit. Off-specs are generated when the production sequence of polymeric products is changed. The amount of off-specs depends on changes of product grades. In the present study we applied the traveling salesman problem (TSP) to achieve optimal decision of production sequence. To solve the optimal decision problem formulated by TSP, we employed three different approaches such as Branch and Bound (B&B) method. Dynamic Programming (DP) method and Hopfield Neural Network (HNN) method. Production sequences computed based on the actual plant off-spec data were compared with the sequences employed in the actual plant operation. From the comparison the decision method proposed in the present study showed increased profits and reduced off-specs.

APPLICATION OF TRAVELING SALESMAN PROBLEM(TSP) FOR DECISION OF OPTIMAL PRODUCTION SEQUENCE

Chang, Kun Soo,Yeo, Yeong Koo,Chang, Jin Yang,Kim, Kil Su,Jeong, Eun Young,Oh, Sea Cheon 한국화학공학회 1997 Korean Journal of Chemical Engineering Vol.14 No.5

In the present study a reliable and structural decision system for production sequence of polymeric products is developed. Minimization of the amount of off-specs are the main objective in the decision of production sequence to maximize profit. Off-specs are generated when the production sequence of polymeric products is changed. The amount of off-specs depends on changes of product grades. In the present study we applied the traveling salesman problem (TSP) to achieve optimal decision of production sequence. To solve the optimal decision problem formulated by TSP, we employed three different approaches such as Branch and Bound (B&B) method. Dynamic Programming (DP) method and Hopfield Neural Network (HNN) method. Production sequences computed based on the actual plant off-spec data were compared with the sequences employed in the actual plant operation. From the comparison the decision method proposed in the present study showed increased profits and reduced off-specs.

MODIS 16-Day Albedo 자료를 이용한 동북아시아 지역의 토지피복 별 알베도 변화 분석

박은빈 ( Eun Bin Park ),한경수 ( Kyung Soo Han ),이창석 ( Chang Suk Lee ),피경진 ( Kyung Jin Pi ) 대한원격탐사학회 2012 大韓遠隔探査學會誌 Vol.28 No.5

알베도는 지구 복사균형을 이루는 요소 중에서 지표의 에너지 균형에 직접적으로 영향을 주는 인자로 알려져 있다. 이러한 알베도 변화는 토양 수분량, 식생, 태양광의 입사 각도, 적설 등의 변화를 포함하여 지구 복사균형과 그것이 기후와 식생 변화에 미치는 영향력을 이해할 수 있는 결정적인 변수로 작용한다. 따라서 알베도 변화 모니터링은 기후 변화 예측에서 필요한 과정 중 하나이다. 본 연구에서는 동북아시아의 알베도 변화를 관측하기 위하여 2001년부터 2011년의 MODIS Albedo 16-Day 자료를 이용하였다. 연간알베도 변화에서 식생이 활발한 토지피복의 알베도 값이 NIR 밴드에서 높은 알베도 값을 VIS 밴드에서 낮은 알베도 값을 가짐을 확인하였고, 2002년을 기준으로 고비사막 부근과 만주지역의 알베도 값이 변화를 보여 식생 변화 지역으로 사료되어 세부 연구영역으로 선정하였다. 또한 최솟값의 변화로 두 지역 모두 2010년 이후 식생이 악화됨을 감지할 수 있었다. Albedo is known as a factor that directly impacts on the surface energy balance one of the elements of earth radiation balance. The change of albedo includes the change of soil moisture, vegetation, solar zenith angle, snow, and so on. In addition, it operates as a crucial path to understanding feedback mechanisms between radiation balance and its influence on climate and vegetation dynamics and therefore, observing the variation of albedo is a one of the essential procedures for anticipating climate change. In this study, we used MODIS 16-Day composited Albedo data from 2001 to 2011 years with the purpose of observing the change of albedo over Northeast Asia. According to the tendency of albedo for 11 years, albedo in the area of an active vegetation has increased in near-infrared (NIR) domain and decreased in visible (VIS) domain. On the basis of local changes in vegetation in 2002, the both area of the Gobi Desert and the Manchuria was enormously changed and chosen the research area and furthermore, the vegetation of both regions had deteriorated due to the change of the minimum value since 2010.

보조호르몬요법을 받는 여성 유방암 환자의 모발 변화와 치료 실태에 대한 기초 연구

이재경 ( Jae Kyung Lee ),김창현 ( Chang-hyun Kim ),홍동균 ( Dongkyun Hong ),정경은 ( Kyung Eun Jung ),서영준 ( Young-joon Seo ),김창덕 ( Chang-deok Kim ),이진선 ( Jin Sun Lee ),권인선 ( In Sun Kwon ),박상현 ( Sanghyun Park ),이영 대한피부과학회 2021 대한피부과학회지 Vol.59 No.7

Background: Hormone therapy, which includes tamoxifen and aromatase inhibitors, is the most common adjuvant therapy used for breast cancer. However, only a few studies have reported endocrine therapy induced alopecia. Objective: We investigated the effects of long-term adjuvant hormone therapy on hair in patients with breast cancer, in addition to patients’ concerns and current treatment for hair loss. Methods: Patients completed a questionnaire that included information on self-perceived hair changes after each adjuvant therapy session, distress, and current treatment for hair loss. Using a folliscope, we measured hair density and thickness in each patient and in healthy controls. Results: The study included 93 patients with breast cancer (mean age 51.9±9.8 years). The density and hair thickness were 106.36±21.85 hairs/cm2 and 0.07±0.01 mm in the patient group and 147.86±30.67 hairs/cm2 and 0.07±0.01 mm in the control group (n=98, mean age 52.10±8.40 years), respectively. The mean hair density was significantly lower in the patient group than in the control group; however, no statistically significant intergroup difference was observed in hair thickness. Among 76 patients who perceived hair changes after adjuvant therapy, 71.1% (n=54) were distressed with regard to hair changes. However, only 7.8% of the patients, including two who were treated by dermatologists, currently received treatment for hair changes. Conclusion: Dermatologists should be familiar with hair changes in patients with breast cancer and provide appropriate education to encourage patients to consult dermatologists for hair loss and thinning after breast cancer treatment. (Korean J Dermatol 2021;59(7):521∼526)

<i>Pleurospermum kamtschaticum</i> Extract Induces Apoptosis <i>via</i> Mitochondrial Pathway and NAG-1 Expression in Colon Cancer Cells

KIM, Jin-Eun,CHUNG, Won-Yoon,CHUN, Kyung-Soo,LEE, Chang Ki,PARK, Hee-Juhn,KIM, Won-Bae,PARK, Kwang-Kyun Japan Society for Bioscience, Biotechnology, and A 2010 Bioscience, Biotechnology, and Biochemistry Vol.74 No.4

<P>To evaluate the anticarcinogenic activity of methanol extract of <I>Pleurospermum kamtschaticum</I> (PKE), we assessed its apoptosis-inducing capability in HT-29 colon carcinoma cells. PKE treatment for 2 h reduced cell viability in a dose-related manner, and induced apoptotic morphological changes. Flow cytometric analysis indicated that PKE treatment at 0.05 mg/ml induced early apoptosis in 66.2% of HT-29 cells. Additionally, Bcl-2 expression was substantially reduced in PKE-treated HT-29 cells, increasing the Bax/Bcl-2 ratio. The protein levels of procaspase-9 and procaspase-3 were decreased markedly, reflecting caspase-9 and caspase-3 activation, and resulting PARP cleavage was noted in the PKE-treated HT-29 cells. Furthermore, we detected increased NAG-1 expression in the PKE-treated HT-29 cells. In an <I>in vivo</I> study, intraperitoneal PKE administration suppressed the formation of tumor nodules in the lungs of mice. These results indicate that PKE can serve as a beneficial supplement in the treatment and the prevention of colon cancer.</P>

Expression of cellular retinoic acid-binding protein-I (CRABP-I) in the cerebrospinal fluid of adult onset moyamoya disease and its association with clinical presentation and postoperative haemodynamic change

Jeon, Jin Sue,Ahn, Jun Hyong,Moon, Youn-joo,Cho, Won-Sang,Son, Young-Je,Kim, Seung-Ki,Wang, Kyu-Chang,Bang, Jae Seung,Kang, Hyun-Seung,Kim, Jeong Eun,Oh, Chang Wan BMJ Publishing Group Ltd 2014 Journal of neurology, neurosurgery and psychiatry Vol.85 No.7

<P><B>Objective</B></P><P>The elevation of cellular retinoic acid-binding protein-I (CRABP-I) has been suggested as a candidate in the pathogenesis of paediatric moyamoya disease (MMD). However, few studies have addressed CRABP-I in adult onset MMD. The aim of this study was to examine the expression of CRABP-I in the cerebrospinal fluid (CSF) of adult onset MMD, and to evaluate its association with clinical presentation and postoperative haemodynamic change.</P><P><B>Methods</B></P><P>This study examined the CSF from 103 patients: bilateral MMD, n=58 (56.3%); unilateral MMD, n=19 (18.4%); atherosclerotic cerebrovascular disease (ACVD), n=21 (20.4%); and control group, n=5 (4.9%). The intensity of CRABP-I was confirmed by western blotting and expressed as the median (25th–75th percentile). The differences in CRABP-I expression according to disease entity (unilateral MMD vs bilateral MMD vs ACVD), initial presenting symptoms (haemorrhage vs ischaemia) and postoperative haemodynamic change (vascular reserve in single photon emission CT and basal collateral vessels in digital subtraction angiography) were analysed.</P><P><B>Results</B></P><P>CRABP-I intensities in bilateral MMD (1.45(0.86–2.52)) were significantly higher than in unilateral MMD (0.91(0.78–1.20)) (p=0.044) or ACVD (0.85(0.66–1.11)) (p=0.004). No significant differences were noted based on the initial presenting symptoms (p=0.687). CRABP-I was not associated with improvement in vascular reserve (p=0.327), but with decrease in basal collateral vessels (p=0.023) postoperatively.</P><P><B>Conclusions</B></P><P>Higher CRABP-I in the CSF can be associated with typical bilateral MMD pathogenesis in adults. Additionally, postoperative basal collateral change may be related to the degree of CRABP-I expression.</P>

대장암종에서 암관련 유전자들의 Promoter Methylation과 암종 발생 및 진행과의 관게에 대한 연구

정동준,이정은,민영기,조성우,백무준,양승하,김의한,김창진 순천향대학교 교수학습개발센터 2004 Journal of Soonchunhyang Medical Science Vol.10 No.3

The colorectal corcinoma is one of the most common malignant tumor in Korea and its carcinogenic mechanism has not been elucidated exactly yet. So far, the most common carcinogenic mechanism has been known to be multiple genetic changes. But, the CpG island hypermethylation has been revealed to be one of the most important carcinogenic mechanism second to the genetic changes. The epigenetic changes characteristically imprint and transfer to the next generation without changes of nucleotide sequences. When the CpG island of promoter or 5'- exon 1 of a specific gene is methylated by DNA methyltrasferases (DNMTs), the gene expression is inhibited. Carcinogenic mechansisms by promoter methylation has been well known, but the progression of the cancer has not been elucidated yet. The molecular researches on the carcinogenic mechanisms largely depended on the tumor tissue containing various components of cell, due to difficulties in harvesting pure homogeneous tumor cells. Promoter methylatonof the cancer related genes as APc, hMLH2, p16, DAP-K and MGMT in 50 cases of sporadic colorectal carcinoma was studied. The pure normal colorectal epithelial cells, and cancer cells from superficial and deep invasive portion were harvested respectively by laser captured microdissection(LCM), and DNA was extracted from them. The promoter methylation was studied by methylation specific poymerase reaction (MSP) after bisulfite modification of the DNA and the expression of the genes by immunohistochemistry. The results suggests that promoter methylation of the cancer related genes are closely related with the colorectal carcinogenesis and it occurrs from early phase of carcinogenesis, progressing constantly to the late stage. And the promoter methylation of normal epithelial cells increased by age. The p15, known to be the genes related to hematologic malignancy, was closely related to the colorectal carcinoma as well.

연구논문 : 근대 이후 조리서에 나타난 (전)煎의 변화 분석 및 문헌 고찰

조주형 ( Joo Hyung Cho ),장영은 ( Young Eun Chang ),김진숙 ( Jin Sock Kim ) 한국식생활문화학회 2012 韓國食生活文化學會誌 Vol.27 No.6

This study examined the historical changes in Jean. The Korean dictionary was analyzed to analyze the modern definition of Jeon. To investigate the change in the type and cooking methods of Jean, 36 cookbooks from the late 1800s to 1999 were analyzed. The cooking method for Jean, such as the ingredient, quantity and how to cooking were presented systematically since 1935. The main ingredients of jeon in modern cookbooks are seafood 36.0%, vegetables 30.2% and meat 20.3%. Jean made with seafood or vegetables, chopped meat put in each main ingredient or meatballs with minced meat, etc. meat was used to make Jean in a variety of ways. The cooking method for Jeon in a frying pan is the most basic method. After trimmed materials, adding flour, eggs and oil are the most common way, Making dough with grain flour or ground potatoes, green beans, legumes, etc., and mixing the ingredients in a pan-frying methods appeared to be under the influence of other countries recipes. Modern food culture, introducing new ingredients and cookware, has changed. As a result, jeon cooking methods and the application of the material have varied. The type of jean and cooking methods are expected to increase further and become more diverse.

건강신념모델에 근거한 노인 대상 식품안전·영양교육 프로그램 효과 평가

최정화(Jung-Hwa Choi),이은실(Eun-Sil Lee),이윤진(Yoon-Jin Lee),이혜상(Hye-Sang Lee),장혜자(Hye-Ja Chang),이경은(Kyung-Eun Lee),이나영(Na-Young Yi),안윤(Yoon Ahn),곽동경(Tong-Kyung Kwak) 한국식품영양과학회 2016 한국식품영양과학회지 Vol.45 No.9

노인은 면역취약집단으로 다른 인구 집단보다 만성질환과 식품매개 질병에 걸릴 위험이 크며 식행동은 오랜 세월 굳어져 왔기 때문에 변화하기가 쉽지 않다. 노인을 대상으로 건강신념모델을 적용하여 식품안전・영양교육 프로그램을 시범 적용하고 그 효과를 평가하였다. 식품안전·영양 시범 교육은 서울 마포, 충북 청주, 경북 의성, 충북 진천의 노인복지관을 이용하는 65세 이상 노인을 대상으로 2011년 7월 28일부터 9월 9일까지 총 5주간 매주 1회, 35~40분씩 교육을 시행하였다. 교육 전후 조사가 완료된 최종 연구대상은 교육군이 5회 교육 중 3회 이상 교육에 참여하고 교육 전후 평가를 마친 대상자로 137명, 대조군은 사후 설문조사를 하지 않거나 불성실한 응답자를 제외한 83명으로 총 220명이었다. 교육은 건강신념모델을 적용하여 노인들이 식습관을 변화하지 않을 경우 질병 가능성을 알려 심각성을 인지하도록 하였으며 노인들이 식행동 수정 시 얻게 되는 이들을 알려주고 행동을 실행할 수 있도록 자아효능감을 제공해주고자 하였다. 교육 후 식품안전·영양지식은 모든 항목에서 향상을 보였으며, 식품안전 영역 5문항 중 4문항, 영양 영역 3문항 중 2문항에서는 유의적인 향상을 보였다. 식행동은 교육군에서 ‘고기, 생선류는 조리 시 속까지 완전히 익힌다’를 제외한 모든 항목에서 유의적인 향상을 보였다. 건강신념은 식품안전의 영역에서는 인지된 심각성과 자아효능감, 영양 영역에서는 인지된 민감성, 인지된 장애, 자아효능감에서 유의적인 향상을 보였다. 지식, 식행동, 건강신념 변화량의 상관관계를 분석한 결과 건강신념의 변화량과 식행동의 변화 가능성 간의 유의적인 상관관계를 보였다(P<0.001). 본 연구의 참여 대상자들이 일반 재가 노인보다 복지관에서 봉사하거나 활동하는 노인이었기 때문에 표본의 대표성이 떨어져 결과를 일반화하기에 어려움이 있다. 또한, 교육기간이 5주로 비교적 짧았기 때문에 오랜 기간에 걸쳐 형성된 식행동이 쉽게 변화하거나 개선되기 어려우므로 장기간에 걸친 반복교육이 필요할 것으로 생각한다. 본 연구에서 개발된 교육 프로그램을 향후 보건소나 복지관 등을 통해 지속해서 시행된다면 노인의 식품안전・영양에 대한 인식을 높이고 바람직한 식행동 변화에 긍정적인 기여를 할 수 있을 것으로 생각된다. Most elderly have difficulties in managing food safety and nutrition by themselves. Various nutrition educations for the elderly have been developed, but food safety and nutrition education program and educational tools for the elderly are very limited. The aim of the study was to evaluate a food safety and nutrition education program based on the Health Belief Model (HBM) for the elderly. Education program was implemented for 220 seniors (137 educated group and 83 control group) aged over 65 years at senior welfare community centers. The intervention study was carried out on a weekly basis during each of 5 weeks, and each session lasted about 35 or 40 minutes. The effectiveness of the program was assessed with a questionnaire before and after education. Education program consisted of a 5 week program, and topics were ‘Dietary changes for the elderly"s healthy life’, ‘Prevention of food poisoning in everyday life’, ‘Safe food handling for my health’, ‘Healthy dietary life to prevent chronic disease’, and ‘Safety! nutrition! healthy dietary life’. Education program materials such as slides, handouts, videos, leaflet, and booklets were developed. As a result, there were score improvements in knowledge, dietary behaviors, and health belief after intervention in the intervention group, which were higher than those of the control group. In particular, there was a meaningful interrelation between dietary behavior and health belief (r=0.520, P<0.001). This finding suggests that changing beliefs is very important to make desirable dietary behavioral changes. For this reason, we can conclude HBM theory is an effective model to educate nutrition and food safety for the elderly. Furthermore, food safety and nutrition education programs are implemented and delivered continuously at various settings such as a health center or community welfare center, and those will contribute significantly to enhance perception and change their desirable dietary behaviors for the elderly.