The comprehensive income statement was adopted as the standard type of financial statement in 2011, and other comprehensive income (OCI) was included in the text of the financial statements. While OCI (unrealized income) is less sustainable than net income, it can help to assess a firm's value. Therefore, testing the usefulness of OCI is important in analyzing whether persistence of earning information affects a firm's value. The text of the financial statements enables market participants to access not only the realized net income (operating income, non-operating income), but also information on comprehensive income, which has not yet been realized. Although levels of realized and unrealized income indicate an increase in net worth, changes in realized and unrealized income differ in terms of uncertainty; it is, therefore, more important for market participants to judge information's usefulness. This study examines whether OCI increases earnings response coefficients (ERC). We analyzed the information content of OCI before and after international financial reporting standards (IFRS) to verify whether the information content varies as the format of OCI reporting changes from a footnote to the main text of the financial statement. In addition, we analyzed dividing OCI into positive OCI and negative OCI. The analysis showed that under the condition in which the realized income is constant, OCI (which is unrealized earnings) has additional information effects. This means that differences might be observed in the decision-making process depending on whether or not the OCI information is used.

PurposeWe investigated the value of an interferon-γ release assay (IGRA) for the diagnosis of active pulmonary tuberculosis (PTB) among sputum smear negative PTB suspects in an environment with intermediate burden of PTB and high Bacillus Calmette-Guérin (BCG) vaccination rate.Materials and MethodsWe retrospectively reviewed IGRA, medical records, chest PA and CT scan of PTB suspects seen at Gangnam Severance Hospital, Seoul, Korea from Oct. 2007 to Apr. 2013. "Active PTB" was diagnosed when 1) M. tuberculosis culture positive, 2) confirmation by pathologic examination; or 3) clinical findings compatible with TB.ResultsOf 224 sputum smear negative PTB suspects, 94 were confirmed as having active PTB. There were no statistically significant differences in the diagnostic yield of IGRA between immunocompromised and immunocompetent sputum smear negative PTB suspects. IGRA did show superior sensitivity [81.9%, 95% confidence interval (CI); 74.13-89.70%] in the diagnosis of sputum smear negative PTB when compared with chest high-resolution computed tomography (HRCT), tuberculin skin test (TST), and chest X-ray (p<0.001). Also, IGRA showed highest negative predictive value (82.7%, 95% CI; 75.16-90.15%) when compared with HRCT, TST and chest X-ray (p=0.023). However, combining the results of IGRA with those of HRCT, TST, or both did not increase any diagnostic parameters.ConclusionFailure to increase diagnostic yields by combination with other diagnostic modalities suggests that additional enforcement with IGRA may be insufficient to exclude other diagnoses in sputum smear negative PTB suspects and to screen active PTB in an environment with intermediate TB prevalence and a high BCG vaccination rate.

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The National Assembly Library and its institutions need an integrated exhibition and education programs in order to provide all types of information resources which they produce, manage and preserve as part of history and evidence of democracy. This study aims to present the exhibition and education programs for National Assembly Library based on Larchiveum model. an integrated concept of library, archive, and museum. This study analyzed exhibits and education programs of various national libraries, archives, and related institutions and suggested exhibition and education programs for National Assembly Library based on Larchiveum model.

The purpose of this study was to examine the effects of 5 factors(extraversion, openness to experience, conscientiousness, agreeableness, and neuroticism) of team personality on team learning behavior, the moderating effect of transformational leadership between five factors of team personality and team learning behavior, the relationship of team learning behavior and team performance. Data was collected by 227 individuals from 58 teams in 8 organizations and analyzed by correlation analysis and hierarchical regression analysis. The findings from correlation analysis were that team extraversion, team agreeableness, and team conscientiousness were positively related to team learning behavior and that team neuroticism was negatively related to team learning behavior. Additionally, team openness was somewhat significantly related to team learning behavior. The results from hierarchical regression analysis indicated that team extraversion and team agreeableness were positively related to team learning behavior but that team openness, team conscientiousness, and team neuroticism were not significantly related to team learning behavior. In addition, transformational leadership moderated the relationship between team agreeableness and team learning behavior. That is, in the low level of transformational leadership, team agreeableness was positively related to team learning behavior whereas team agreeableness was negatively related to team learning behavior in the high level of transformational leadership. Contrary to the expectations, transformational leadership did not moderate the relationship of team extraversion, team openness, team conscientiousness, and team neuroticism to team learning behavior. Finally, team learning behavior was significantly related to team performance.