제도적 책임성과 보수적 회계선택: 기초지방자치단체 대손충당금 설정을 중심으로

김인태 ( Kim¸ Intae ),이준범 ( Lee¸ Joonbeom ),고영준 ( Ko¸ Yeongjun ) 한국행정학회 2021 韓國行政學報 Vol.55 No.3

본 연구는 제도적 책임성이 보수적 회계선택에 영향을 미칠 수 있으며, 회계과목에 따라 그 양상이 다르다는 점을 경험적으로 규명하였다. 이를 위해 2009~2018회계연도까지 기초지방자치단체 미수세금/미수세외수입금 대손충당비율을 대상으로, 수평적 책임성의 성과정보 제공기제의 영향과 책임과정상의 필수적 요소인 정보공유의 조절효과를 패널 고정효과 모형을 통해 실증 분석하였다. 지방자치단체에 대한 민주적 통제와 관련해 수평적 책임성 기제로서 권익위의 청렴도 측정결과를 성과정보로, 책임추궁 과정에서의 포럼-대리인 간 정보공유는 정보공개율로 측정해 일련의 분석을 진행하였다. 그 결과, 미수세금의 경우 정보공유는 보수적 회계선택에 대한 성과정보의 긍정적인 영향을 약화시키는 반면, 미수세외수입금의 경우 대손충당비율을 낮추는 성과정보의 영향을 약화시켜 더 보수적인 회계선택으로 이끄는 것으로 나타났다. 이러한 내용을 바탕으로 이론적 함의 및 정책적 시사점을 제시하였다. This paper empirically studies how institutional accountability can affect conservative accounting choices, and how it varies among accounts. To analyze the effects of performance information-providing mechanisms as horizontal accountability and the moderate effect of information sharing as an essential factor of the accountability process, the panel fixed effect model was tested using the uncollected tax/nontax revenue allowance rate from FY2009 to FY2018. Regarding democratic control of local governments, the results of the integrity measurement by the Anti-Corruption and Civil Rights Commission were measured as performance information, and the information sharing between forums and agents in the process of accountability was measured as an information disclosure rate. The results show that information sharing weakens the positive impact of performance information on conservative accounting choices for uncollected tax, while in uncollected nontaxable revenue, information sharing weakens the impact of performance information that lowers the allowance rate of doubtful accounts, leading to more conservative accounting choices. Based on this, theoretical and policy implications are presented.

Novel Glycosylated VEGF Decoy Receptor Fusion Protein, VEGF-Grab, Efficiently Suppresses Tumor Angiogenesis and Progression

Lee, Jung-Eun,Kim, Chan,Yang, Hannah,Park, Intae,Oh, Nuri,Hua, Serenus,Jeong, Haneul,An, Hyun Joo,Kim, Sun Chang,Lee, Gyun Min,Koh, Gou Young,Kim, Ho Min American Association for Cancer Research 2015 Molecular Cancer Therapeutics Vol.14 No.2

<P>Antiangiogenic therapies targeting VEGFA have been commonly used in clinics to treat cancers over the past decade. However, their clinical efficacy has been limited, with drawbacks including acquisition of resistance and activation of compensatory pathways resulting from elevated circulating VEGFB and placental growth factor (PlGF). To bypass these disadvantages, we developed a novel glycosylated soluble decoy receptor fusion protein, VEGF-Grab, that can neutralize VEGFA, VEGFB, and PlGF. VEGF-Grab has the second and third immunoglobulin (Ig)-like domains of VEGF receptor 1 (VEGFR1) fused to IgG1 Fc, with three potential glycosylation sites introduced into the third Ig-like domain of VEGF-Grab by mutagenesis. Compared with VEGF-Trap, VEGF-Grab showed more potent decoy activity against VEGF and PlGF, mainly attributed to the VEGFR1 backbone. Most importantly, the negatively charged <I>O</I>-glycans attached to the third Ig-like domain of VEGFR1 counterbalanced the originally positively charged VEGFR1 backbone, minimizing nonspecific binding of VEGF-Grab to the extracellular matrix, and resulting in greatly improved pharmacokinetic profile. These advancements led to stronger and more durable antiangiogenic, antitumor, and antimetastatic efficacy in both implanted and spontaneous tumor models as compared with VEGF-Trap, while toxicity profiles were comparable with VEGF-Trap. Collectively, our results highlight VEGF-Grab as a promising therapeutic candidate for further clinical drug development. <I>Mol Cancer Ther; 14(2); 470–9. ©2014 AACR</I>.</P>

Enhancement of in vivo Radiosensitization by Combination with Pentoxifylline and Nicotinamide

Intae Lee(이인태) , Moon-June Cho(조문준) 대한방사선종양학회 1991 Radiation Oncology Journal Vol.9 No.1

Pentoxifylline (PENTO)는 적혈구의 유동성을 증가시켜 모세혈관의 적혈구 흐름을 증가시킨다. 또한 적혈구내 2.3-DPG를 증가시켜서 산소 친화력을 감소시켜 산소의 해리를 촉진시킨다. Nico-tinamide (NA)는 종양내 혈류를 일시적으로 증가시켜서 종양내 급성 저산소 세포의 수를 감소시킨다. PENTO와 NA의 병용이 저산소 세포의 산소화에 의해서 방사선 감수성을 증가시킬 수 있는지를 확인하기 위하여 FSaⅡ 생쥐의 섬유육종을 이용하여 실험을 시행하였다. 방사선에 의한 성장 장애가 유의하게 증가하였으며, 증가율은 2.5~2.8이었다. TCD₅₀가 대조 종양군에서는 57Gy였으나 PENTO+NA 투여 종양군에서는 32Gy로 1.8배의 TCD₅₀의 감소를 보였다. 정상피부의 방사선 감수성에는 영향이 없었다. PENTO+NA의 방사선 감수성의 증가를 규명하기 위하여 종양내 혈류의 변화, 종양내 산소농도를 laser Doppler flowmetry와 산소 미소전극 방법으로 측정하였다. PENTO+NA 투여후 10분 경과하여 혈류가 유의하게 증가하였으며 종양내 산소 분압도 8mmHg에서 19mmHg로 유의하게 증가함을 관찰하였다. 라서 PENTO 또는 NA 단독보다 PENTO+NA 병용이 더욱 효과적이라 사료되며 생체내 종양의 방사선 감수성의 증가는 종양내 산소의 증가로 생각되며 더욱 방사선 감수성을 증가시키기 위하여 여러 농도의 PENTO의 단독 또는 NA와의 병용등에 대한 지속적인 연구가 필요하다. Pentoxifylline (PENTO) has been known to improve RBC fluidity, and thus improve the flux of RBC through narrow capillaries. Additionally, PENTO also decreases the O₂ affinity of hemoglobin by increasing 2, 3-DPG levels, thereby increasing the O₂ release from RBC. Nicotinamide (NA) has been reported to decrease the number of acutely hypoxic cells in tumors by temporarily increasing tumor blood flow. Therefore, the purpose of this study was to examine whether the combination of PENTO and NA (PENTO+NA) would reduce the radioresistance of the FSaⅡ murine fibrosar-coma by oxygenating the hypoxic cells. We observed a significaantly enhanced radiation-induced growth delay of the FSaⅡ tumors by PENTO+NA. Thus the enhancement ratio was between 2.5 and 2.8 in growth delay assay. The TCD₅₀ of control tumors was about 57 Gy, but that of PENTO+NA treated tumors was about 32 Gy. Thus TCD₅₀ was modified by a factor of 1.8. We also observed that PENTO+NA exerted no effect on the radiation-induced skin damage after the legs without bearing tumors were exposed to X-irradiation. In order to clarify radiosensitizing effects of PENTO+NA, changes in tumor blood flow and intratumor pO₂ were measured using laser Doppler flowmetry and O₂ microelectrode methods. The tumor blood flow significantly increased at 10 min. after injection of PENTO+NA. Furthemore, we also found that PENTO+NA significantly in-creased intratumor pO₂ from 8 to 19 mmHg. We concluded that PENTO+NA was far more effective than NA alone or PENTO alone. The increase in the response of tumors in vivo to X-irradiation appeared to be due mainly to an increase in the tumor oxygenation. Further studies using various concentrations of PENTO alone and in combination with NA to obtain better sequencing and maximal radiosensitization are warranted.

Improvement of adhesive strength and moisture barrier property of UV/heat dual-curable sealant for liquid crystal display by inclusion of inorganic plate-type filler

Lee, Byungsun,Son, Intae,Kim, Jae Hong,Yoo, Ji Yong,Kim, Chunho,Cho, Chi Heong,Moon, Gitae,Lee, Jun Hyup Informa UK (TaylorFrancis) 2018 Molecular Crystals and Liquid Crystals Vol.660 No.1

Fast switching of nematic liquid crystals using a new alkyl-free bifunctional mesogenic monomer

Lee, Eunbi,Son, Intae,Moon, Gitae,Kim, Chunho,Cho, Chi Hyeong,Bae, Eun Hyoung,Min, Changsu,Kang, Taehyeon,Lee, Jun Hyup Informa UK (TaylorFrancis) 2019 MOLECULAR CRYSTALS AND LIQUID CRYSTALS - Vol.678 No.1

Tumor metastasis to lymph nodes requires YAP-dependent metabolic adaptation

Lee, Choong-kun,Jeong, Seung-hwan,Jang, Cholsoon,Bae, Hosung,Kim, Yoo Hyung,Park, Intae,Kim, Sang Kyum,Koh, Gou Young American Association for the Advancement of Scienc 2019 Science Vol.363 No.6427

<P><B>Fueling lymph node metastases</B></P><P>Metastatic cells can migrate from a primary tumor to distant organs through two routes: They can enter the bloodstream directly, or they can enter a lymph node adjacent to the primary tumor. Little is known about the biological mechanisms that allow tumor cells to survive and grow within lymph nodes. Studying mouse models, Lee <I>et al.</I> found that tumor cells adapt to the lymph node microenvironment by shifting their metabolism toward fatty acid oxidation. This occurs through activation of a signaling pathway driven by the yes-associated protein (YAP) transcription factor. Importantly, inhibition of fatty acid oxidation or YAP signaling suppressed lymph node metastasis in the mice.</P><P><I>Science</I>, this issue p. 644</P><P>In cancer patients, metastasis of tumors to sentinel lymph nodes (LNs) predicts disease progression and often guides treatment decisions. The mechanisms underlying tumor LN metastasis are poorly understood. By using comparative transcriptomics and metabolomics analyses of primary and LN-metastatic tumors in mice, we found that LN metastasis requires that tumor cells undergo a metabolic shift toward fatty acid oxidation (FAO). Transcriptional coactivator yes-associated protein (YAP) is selectively activated in LN-metastatic tumors, leading to the up-regulation of genes in the FAO signaling pathway. Pharmacological inhibition of FAO or genetic ablation of YAP suppressed LN metastasis in mice. Several bioactive bile acids accumulated to high levels in the metastatic LNs, and these bile acids activated YAP in tumor cells, likely through the nuclear vitamin D receptor. Inhibition of FAO or YAP may merit exploration as a potential therapeutic strategy for mitigating tumor metastasis to LNs.</P>

Independent vector analysis based on overlapped cliques of variable width for frequency-domain blind signal separation

Lee, Intae,Jang, Gil-Jin Springer (Biomed Central Ltd.) 2012 EURASIP journal on advances in signal processing Vol.2012 No.1

Enhancement of in vivo Radiosensitization by Combination with Pentoxifylline and Nicotinamide

Lee, Intae,Cho, Moon-June 忠南大學校 癌共同硏究所 1991 癌共同硏究所 硏究誌 Vol.1991 No.-

Angiopoietin-2 exacerbates cardiac hypoxia and inflammation after myocardial infarction

Lee, Seung-Jun,Lee, Choong-kun,Kang, Seok,Park, Intae,Kim, Yoo Hyung,Kim, Seo Ki,Hong, Seon Pyo,Bae, Hosung,He, Yulong,Kubota, Yoshiaki,Koh, Gou Young American Society for Clinical Investigation 2018 The Journal of clinical investigation Vol.128 No.11

Characteristics of the horizontal and vertical distributions of dimethyl sulfide throughout the Amundsen Sea Polynya

Kim, Intae,Hahm, Doshik,Park, Keyhong,Lee, Youngju,Choi, Jung-Ok,Zhang, Miming,Chen, Liqi,Kim, Hyun-Cheol,Lee, SangHoon Elsevier 2017 The Science of the total environment Vol.584 No.-

<P><B>Abstract</B></P> <P>We investigated horizontal and vertical distributions of DMS in the upper water column of the Amundsen Sea Polynya and Pine Island Polynya during the austral summer (January–February) of 2016 using a membrane inlet mass spectrometer (MIMS) onboard the Korean icebreaker R/V <I>Araon</I>. The surface water concentrations of DMS varied from <1 to 400nM. The highest DMS (up to 300nM) were observed in sea ice–polynya transition zones and near the Getz ice shelf, where both the first local ice melting and high plankton productivity were observed. In other regions, high DMS concentration was generally accompanied by higher chlorophyll and ΔO<SUB>2</SUB>/Ar. The large spatial variability of DMS and primary productivity in the surface water of the Amundsen Sea seems to be attributed to melting conditions of sea ice, relative dominance of <I>Phaeocystis Antarctica</I> as a DMS producer, and timing differences between bloom and subsequent DMS productions. The depth profiles of DMS and ΔO<SUB>2</SUB>/Ar were consistent with the horizontal surface data, showing noticeable spatial variability. However, despite the large spatial variability, in contrast to the previous results from 2009, DMS concentrations and ΔO<SUB>2</SUB>/Ar in the surface water were indistinct between the two major domains: the sea ice zone and polynya region. The discrepancy may be associated with inter-annual variations of phytoplankton assemblages superimposed on differences in sea-ice conditions, blooming period, and spatial coverage along the vast surface area of the Amundsen Sea.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Recent distributions of DMS were investigated throughout the Amundsen Sea. </LI> <LI> DMS hotspots (>150nM) in the polynya were observed during the austral summer. </LI> <LI> Trends of DMS and ΔO<SUB>2</SUB>/Ar were indistinct between the sea ice zone and polynya. </LI> </UL> </P> <P><B>Graphical abstract</B></P> <P>[DISPLAY OMISSION]</P>