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      • KCI등재

        Immunostimulatory Activity of Isoflavone-Glycosides and Ethanol Extract from a Fermented Soybean Product in Human Primary Immune Cells

        최재호,정미자,정도연,오덕환 한국식품영양과학회 2014 Journal of medicinal food Vol.17 No.10

        Sasang constitutional medicine is a major branch of Korean traditional oriental medicine. Constitutions ofSasang medicine are classified into Taeyangin, Taeumin, Soyangin, and Soumin. We investigated immunostimulatory activities of fermented soybean product (FSP) extracts and their major bioactive compounds, isoflavone glycosides in primary immune cells isolated from the blood of Soyangin, Taeumin, and Soeumin volunteers. Results showed that the cell proliferation, nitrite, tumor necrosis factor (TNF)-a mRNA, interleukin (IL)-6 mRNA, inducible nitric oxide synthase (iNOS) mRNA, cyclooxygenase-2 (COX-2) mRNA, TNF-a protein, and IL-6 protein production of immune cells treated with a 70% ethanol Doenjang extract (DJ), a 70% ethanol Kochujang extract (KCJ), and a 70% ethanol Cheonggukjang extract (CGJ), respectively, were significantly increased, and its immunostimulatory activities by both DJ and CGJ was higher than that of KCJ in primary immune cells isolated from the blood of Soyangin volunteers. However, the cell proliferation, nitrite, TNF-a mRNA, IL-6 mRNA, iNOS mRNA, COX-2 mRNA, TNF-a protein, and IL-6 protein production by both KCJ and CGJ was higher than that of DJ in primary immune cells isolated from the blood of Taeumin and Soeumin volunteers. The major bioactive compounds, isoflavone-glycosides, in FSP were daidzin, glycitin, and genistin. Daidzin, glycitin, and genistin were used to treat primary immune cells in the same condition, the cell proliferation; iNOS mRNA expression and nitrite concentration of daidzin, glycitin, or genistin-treated immune cells isolated from the blood of Soyangin volunteers was higher than that of Taeumin and Soeumin volunteers. The effect of DJ and isoflavone glycosides on immunostimulatory activities showed similar trends.

      • KCI등재

        후천성 면역결핍증 환자에서 발현된 일차성 부신기능부전 1예

        최재호,전숙,황유철,손준성,오승준,안규정,정호연,우정택,김성운,김진우,김영설,정인경 대한내분비학회 2011 Endocrinology and metabolism Vol.26 No.3

        The adrenal gland is the most commonly involved endocrine organ in patients infected with the human immunodeficiency virus (HIV). Adrenal function abnormality is more common in HIV patients than in the general population. It is important to recognize the condition of adrenal insufficiency, as this adrenal disorder may prove fatal if left untreated. Herein, we report a case of primary adrenal insufficiency in a 37-year-old male patient with acquired immunodeficiency syndrome. The patient complained of fever,general weakness, and fatigue. Impaired adrenal function was noted in the rapid ACTH stimulation test. After steroid supplementation,the patient’s symptoms were improved. Therefore, HIV care physicians should ascertain adrenal dysfunction in HIV patients when they complain of fever and general weakness.

      • KCI등재

        코르티졸, 안드로겐, 알도스테론을 동시에 분비하는 부신피질암 1예

        최재호,소예리,황유철,정인경,안규정,정호연,양승애 대한내분비학회 2011 Endocrinology and metabolism Vol.26 No.3

        Primary adrenocortical carcinoma is a rare tumor, and is characterized by a peri-tumor mass effect and hormone excess signs. Adrenocortical carcinoma most commonly secretes cortisol, but tumors that secrete other adrenal hormones (aldosterone, androgen)are rare. Herein, we report the case of a 70-year-old woman with cortisol, androgen, and aldosterone-secreting adrenal carcinoma. The patient complained of generalized weakness, moon face, and central obesity. On laboratory examination, hypokalemia and metabolic alkalosis was detected. On the hormone test, cortisol, DHEA-S, and aldosterone were all increased. Abdominal CT showed a large right adrenal mass. She underwent right adrenalectomy and the histology revealed the presence of an adrenocortical carcinoma. After adrenalectomy, the patient was treated with hydrocortisone and mitotane

      • KCI등재

        공공기관의 조세회피

        최재호,김형국 한국세무회계학회 2021 세무회계연구 Vol.- No.67

        [Purpose] Public institutions are more inefficient than private companies, and in terms of subagent theory, are likely to make decisions different from private companies in tax decision making. This study verifies that public institutions perform lower tax avoidance than private companies. [Methodology] Samples of public institutions in this study were selected from the Alio Publication Data and corresponding samples of private companies were selected from Kisvalue. The main methods of study were descriptive statistical analysis and correlation analysis, and multiple regression analysis was performed to verify the hypothesis. [Findings] As a result of empirical analysis, First, the regression with the effective tax rate (ETR) and the existence of public institutions(SOE) showed a negative (-) relationship at a 5% statistical significance level, and for the cash effective tax rate (CETR), the regression results also showed a negative (-) relationship at a 10% statistical significance level. The overall analysis result from the existence of public institutions (SOE) confirmed that public institutions pay lower tax avoidance (ETR, CETR). Second, in order to verify the hypothesis that public institutions actively avoid taxes lower than private entities, AggTax (Aggressive tax planning enterprises) was measured as a subsidiary variable, showing a negative (-) relationship at a 1% statistical significance level, and it was statistically verified that public institutions avoid taxes lower than private entities, as with a dummy variable called SOE (state-downed enterprises presence). [Implications] These regression analysis results demonstrated and analyzed that the heads of public institutions did not actively avoid taxes, resulting in agency costs that reduced corporate value due to the increase in tax burden. [연구목적] 공공기관은 사기업에 비해 비효율성이 있고 복대리인 이론의 관점에서 조세의사결정에서 사기업과는 다른 의사결정을 행할 여지가 크다. 본 연구에서는 공공기관이 사기업에 비해 조세회피를 낮게 행하는 것을 검증하였다. [연구방법] 본 연구의 공공기관의 표본은 알리오 공시자료에서 선정하였으며 이에 대응하는 사기업의 표본은 Kis-Value에서 선정하였다. 본 연구는 기술통계량분석과 상관관계분석을 행하였으며, 가설 검증을 위해 주요한 연구방법으로 다중회귀분석을 실행하였다. 본 연구에서는 조세회피를 유효세율과 현금유효세율을 사용하였고 적극적 조세회피를 추가로 추정하여 사용하였다. 공공기관은 SOE로 더미변수로 사용하였다. [연구결과] 첫 번째로, 유효세율(ETR, 조세회피)과 공공기관(SOE)의 회귀분석 결과 5% 수준에서 유의한 음(-)의 관계를 나타내었고, 현금 유효법인세율(CETR, 조세회피)의 경우에도 회귀분석 결과는 10% 통계적 유의수준에서 음(-)의 관계를 나타내었다. SOE(공공기관여부)에 따른 전체 분석 결과는 공공기관은 대응기업보다 높은 유효법인세와 높은 현금 유효법인세를 납부한다는 것을 확인하였다. 이는 공공기관은 대응기업인 사기업에 대비하여낮은 조세회피를 행한다는 것을 의미한다. 두 번째로, 공공기관은 대응기업보다 낮은 적극적 조세회피를 한다는 가설을 검증하기 위해서 AggTax(적극적 조세회피 기업 여부)을 종속변수로 검증한 결과, 1% 통계적 유의수준에서 음(-)의 관계를 나타내었다. 이는 공공기관이 대응기업보다 낮은 조세회피를 한다는 것을 의미한다. [연구의 시사점] 첫째, 이 연구는 공공기관이 다양한 조세계획을 행하고 있다는 정보를 제공하는 것이며 둘째, 조세회피를 낮게 행하믕로 공공기관 가치는 낮아진다는 것을 확인하였고, 이는 공공기관이 사기업과 대비하여 비효율성을 가진다는 것을 확인한 것이다.

      • KCI등재

        Anti-oxidizing Functional Effect of Polyamine as a Bioconversion Starter Using Microbes Isolated from Fluke babsikhae

        최재호,황철원,도형기,권기석,강선철 한국응용생명화학회 2013 Applied Biological Chemistry (Appl Biol Chem) Vol.56 No.1

        Polyamines are well known as important molecular compounds for many biochemical processes in animals and plants. The function of biogenic polyamine has been especially well studied for its role in the oxidative system and the protection of membranes from peroxidation in cells. We investigated the polyamine contents of fluke babsikhae and isolated polyamineproducing lactic acid bacteria (LAB) to improve the probiotic antioxidative function of the Korean traditional fermented food,fluke babsikhae. In the present study, first we confirmed that fluke babsikhae possesses more antioxidative molecules compared to the other antioxidative vegetable (Korean radish) and ascorbic acid by using the method of peroxide value (POV). Secondly polyamines, which are considered as antioxidative molecules,were detected in fluke babsikhae using thin layer chromatography (TLC) and high performance liquid chromatography (HPLC). In order to improve the probiotic function of fluke babsikhae, LABs were isolated from the fermented food, and these isolated microbes were tentatively identified as Lactobacillus brevis strain bh3 and Lactobacillus sp. using 16S rRNA sequencing. Polyamine was produced from these two strains and also was confirmed to have antioxidative activity. Especially Lactobacillus sp. was shown to produce high amounts of putrescine. Therefore, this strain can be considered as a starter to improve the probiotic function of fluke babsikhae. According to the results, fluke babsikhae will be a good candidate for a healthy functional food and also isolated LAB will be considered as a starter for probiotics by bioconversion.

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