• Title/Summary/Keyword: \beta,\

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Effects of the Adjusted Beta Estimation Method on the Valuation of the Impairment Loss on Assets (조정베타 추정방식이 자산 손상차손 가치평가에 미치는 영향)

  • Chang, Uk;Kim, Yie-Bae
    • Asia-Pacific Journal of Business
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    • v.10 no.4
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    • pp.65-75
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    • 2019
  • We point out the limitations of Bloomberg Adjustment beta, shows that long-term beta does not converge with 1 and suggests an alternative to using proxy beta as beta's long-term forecast. We analyze whether the beta produced in the manner proposed by Bloomberg beta or proxy beta meets the purpose of calculating capital costs, for example, for the evaluation of corporate value. In particular, We apply in impairment valuations of assets and some analysis of how it affects. The proposal of the article applied in cases of analysis results are as follows : First, unlike the Bloomberg approach, long-term beta does not converge with market beta and therefore is not suitable as market forecast by beta. Second, estimating the suggested proxy beta as beta's predictive value resulted in Bloomberg beta and other adjustment Beta in the case categories, and the gap was large. Third, applying proxy beta results in a more appropriate valuation of the impairment loss on assets.

Debittering of Citrus Products Using ${\beta}-Cyclodextrin$ Polymer and Ultrafiltration Process (${\beta}-Cyclodextrin$ 중합체와 한외여과 공정을 이용한 감귤류의 쓴맛 성분 제거)

  • Woo, Gun-Jo;Ha, Seung-Mi
    • Korean Journal of Food Science and Technology
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    • v.29 no.2
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    • pp.302-308
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    • 1997
  • ${\beta}-Cyclodextrin\;({\beta}-CD)$ polymers were prepared using epichlorohydrin as a cross linking agent. The polymers were separated into ${\beta}-CD$ soluble polymer $({\beta}-CD\;SP)$ and ${\beta}-CD$ insoluble polymer $({\beta}-CD\;ISP)$ on a 10,000 molecular weight cut-off membrane (YM 10). Optimum separation conditions in the YM 10 were: transmembrane pressure 51.7 kPa, separation temperature $35^{\circ}C$, and volume concentration ratio 10. The flux was $0.025\;mL/cm^{2}/min$ under the optimum conditions. Gel permeation chromatography indicated that ${\beta}-CD\;SP\;and\;{\beta}-CD\;ISP$ had a degree of polymerization of $2{\sim}8$ and over 10, respectively. The formation of an inclusion complex with hydrophobic compounds such as 4-dimethylaminoazobenzene, methyl red, and naringin was compared among ${\beta}-CD,\;{\beta}-CD\;SP\;and\;{\beta}-CD\;ISP$. The molar absorptivity for the two chromatic compounds was increased and the absorption peak was shifted in the presence of ${\beta}-CD$ polymers. Naringin, the principal flavonoid bitter tasting component of citrus fruit, had a low water solubility. The solubility of naringin was increased through the formation of an inclusion complex with ${\beta}-CD$ polymers. There was no significant difference in the formation of an inclusion complex between ${\beta}-CD\;SP\;and\;{\beta}-CD\;ISP$. Reduction of the bitter components from citrus products was shown to be possible when employing ${\beta}-CD\;SP$, while the usage of ${\beta}-CD$ monomer has been limited due to the low water solubility.

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Optimization for Extraction of ${\beta}-Carotene$ from Carrot by Supercritical Carbon Dioxide (초임계 유체에 의한 당근의 ${\beta}-Carotene$ 추출의 최적화)

  • Kim, Young-Hoh;Chang, Kyu-Seob;Park, Young-Deuk
    • Korean Journal of Food Science and Technology
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    • v.28 no.3
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    • pp.411-416
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    • 1996
  • Supercritical fluid extraction of ${\beta}$-carotene from carrot was optimized to maximize ${\beta}$-carotene (Y) extraction yield. A central composite design involving extraction pressure ($X_1$ 200-,100 bar), temperature ($X_2,\;35-51^{\circ}C$) and time ($X_1$$ 60-200min) was used. Three independent factors ($X_1,\;X_2,\;X_3$) were chosen to determine their effects on the various responses and the function was expressed in terms of a quadratic polynomial equation,$Y={\beta}_0+{\beta}_1X_1+{\beta}_2X_2+{\beta}_3X_3+{\beta}_11X_12+{\beta}_22X_3^2+{\beta}_-12X_1X_2+{\beta}_12X_1X_2+{\beta}_13X_1X_3+{\beta}_23X_2X_3,$ which measures the linear, quadratic and interaction effects. Extraction yields of ${\beta}$-carotene were affected by pressure, time and temperature in the decreasing order, and linear effect of tenter point (${\beta}_11$) and pressure (${\beta}_1$) were significant at a level of 0.001(${\alpha}$). Based on the analysis of variance, the model fitted for ${\beta}_11$-carotene (Y) was significant at 5% confidence level and the coefficient of determination was 0.938. According to the response surface of ${\beta}$-carotene by cannoical analysis, the stationary point for quantitatively dependent variable (Y) was found to be the maximum point for extraction yield. Response area for ${\beta}$-carotene (Y) in terms of interesting region was estimated over $10,611{\mu}g$ Per 100 g raw carrot under extraction.

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ON FUZZY ${\beta}-COMPACT^*$ SPACES AND FUZZY $\beta$-FILTERS

  • Uma, M.K.;Roja, E.;Balasubramanian, G.
    • East Asian mathematical journal
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    • v.23 no.2
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    • pp.151-158
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    • 2007
  • In this paper we introduce the concept of fuzzy ${\beta}-compact^*$ spaces. Besides giving some interesting properties of fuzzy ${\beta}-compact^*$ spaces we also give a characterization on fuzzy $\beta$-compact spaces by making use of newly introduced concept of fuzzy $\beta$-filters.

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Sterols and Sterol Glycosides from the Leaves of Gynura procumbens

  • Sadikun, A.;Aminah, I.;Ismail, N.;Ibrahim, P.
    • Natural Product Sciences
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    • v.2 no.1
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    • pp.19-23
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    • 1996
  • A mixture of sterols containing ${\beta}-sitosterol$ and stigmasterol (1), and sterol glycosides containing $3-O-{\beta}-D-glucopyranosyl$ ${\beta}-sitosterol$ and $3-O-{\beta}-D-glucopyranosyl$ stigmasterol (2) were isolated from the leaves of Gynura procumbens. After acetylation of 2 with pyridine-acetic anhydride, $3-0-{\beta}-D-tetra-O-acetylglucopyranosyl$ ${\beta}>-sitosterol$ (3) was isolated.

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Regulation of β-xylosidase biosynthesis in Paenibacillus sp. DG-22 (Paenibacillus sp. DG-22에서의 β-xylosidase 생합성 조절)

  • Lee, Tae-Hyeong;Lim, Pyung-Ok;Lee, Yong-Eok
    • Journal of Life Science
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    • v.17 no.3 s.83
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    • pp.407-411
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    • 2007
  • Regulation of ${\beta}-xylosidase$ synthesis in Paenibacillus sp. DC-22 was studied to optimize the enzyme production. ${\beta}-Xylosidase$ synthesis of the Paenibacillus sp. DG-22 was observed to be regulated by carbon sources present in culture media. The synthesis of ${\beta}-xylosidase$ was induced by xylan and methyl ${\beta}-D-xylopyranoside$ (${\beta}MeXyl$) but slightly repressed by readily metabolizable monosaccharides. ${\beta}MeXyl$ was found to be the best substrate for the induction of ${\beta}$-xylosidase and the most effective induction was obtained at a concentration of 10 mg/ml. ${\beta}-Xylosidase$ production showed a cell growth associated profile with the maximum amount formed during the late exponential phase of growth. The presence of glucose and xylose decreased the level of ${\beta}-xylosidase$ activity indicating that its production was subjected to a form of carbon catabolite repression. SDS-PAGE and zymogram techniques demonstrated the induction by ${\beta}MeXyl$ and revealed the presence of one ${\beta}-xylosidase$ of approximately 80 kDa.

Binding Studies of Cardiovascular Drug on ${\beta}$ Adrenoceptors in Rat Left Ventricle using $(-)-[^3H]-DHA$, $Non-{\beta}_1/{\beta}_2-selective$ Radioligand (${\beta}_1/{\beta}_2$ 비선택적 Radioligand $(-)-[^3H]-DHA$를 사용한 Rat 좌심실 ${\beta}-adrenoceptor$에 대한 심장순환계 약물의 Binding)

  • Kwon, Kwang-Il;Lee, Sun-Kyung;Yoo, Sung-Eun
    • The Korean Journal of Pharmacology
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    • v.27 no.2
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    • pp.119-123
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    • 1991
  • ${\beta}-Adrenoceptor$ binding study of ${\beta}-agonist$ ((-)NE), ${\beta}-antagonists$ $(({\pm})\;propranolol,\;labetalol)$ and PDE inhibitors (imazodan, KR-30045, KR-30075 etc.) was performed using $(-)-[^3H]-DHA$, as a $non-{\beta}_1/{\beta}_2$ selective radioligand. In saturation studies, $K_d$ and $B_{max}$ of $(-)-[^3H]-DHA$ to ${\beta}-adrenoceptors$ in rat left ventricle in which both ${\beta}_1$ and ${\beta}_2$ receptors coexist were determined to be $1.5{\pm}0.43\;nM$ and $22.0{\pm}0.9\;fmol/mg$ protein, respectively. $({\pm})Propranolol$, labetalol and (-)NE competed for $(-)-[^3H]-DHA$ binding sites in an essentialy monophasic manner with $Ki=17.0{\pm}0.40\;nM,\;57.3{\pm}1.30\;nM,\;and\;1.57{\pm}0.95\;{\mu}M$, respectively. All of PDE inhibitors inhibited the $(-)-[^3H]-DHA$ binding by only below 10% even at the high concentration of $10^{-3}M$. The present results suggest that propranolol, labetalol and NE are $non-{\beta}_1/{\beta}_2$ selective antagonists and agonist, respectively. Additionally, this study shows that imazodan and new synthesized PDE inhibitors may hardly have the affinities to ${\beta}-adrenoceptors$ in cardiac muscle.

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Content Analysis and Classification for Polygonati Odorati Rhizoma and Polygonati Rhizoma by Steroidal Saponin (Steroidal Saponin을 이용한 위유, 황정의 분류 및 함량 분석법 개발)

  • Kim, Sun-Gun;Shin, So-Young;Moon, Ye-Ji;Seo, Ji-Yoon;Kim, Ho-Kyoung;Whang, Wan-Kyunn
    • YAKHAK HOEJI
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    • v.54 no.6
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    • pp.441-448
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    • 2010
  • In present study, classification and quality control of Genus Polygonatum were developed using the isolated from Polygonati Odorati Rhizoma and Polygonati Rhizoma. 3 components were isolated from Butanol fractions of Polygonati Rhizoma, and 2 components were isolated from Hexane and Butanol fractions of Polygonati Odorati Rhizoma. All the components were obtained using silica gel and ODS column chromatography. The compounds were identified as adenosine, 14-hydroxylfurost-5-ene-3-O-${\beta}$-D-glucopyranosyl-($1{\rightarrow}2$)-O-${\beta}$-D-glucopyranosyl-($1{\rightarrow}4$)-O-${\beta}$-D-galactopyranosyl-26-O-${\beta}$-D-glucopyranoside, 22-O-methyl-14-hydrocxyfurost-5-ene-3-O-${\beta}$-D-glucopyranosyl-($1{\rightarrow}2$)-O-${\beta}$-D-glucopyranosyl-($1{\rightarrow}4$)-O-${\beta}$-Dgalactopyranosyl-26-O-${\beta}$-D-glucopyranoside, ${\beta}$-Sitosteryl-3-O-${\beta}$-D-D-glucopyranoside, 14-hydoxylfurost-5-ene-3-O-${\beta}$-Dglucopyranosyl-($1{\rightarrow}2$)-O-[${\beta}$-D-xylopyranosyl-($1{\rightarrow}3$)]-O-${\beta}$-D-glucopyranosyl-($1{\rightarrow}4$)-O-${\beta}$-D-galactopyranoside through physicochemical data, spectroscopic methods ($^1H$-NMR, $^{13}C$-NMR, Mass) according references. The quality control of genus Polygonatum were conducted using HPLC quantitative analysis of 14-hydroxylfurost-5-ene-3-O-${\beta}$-D-glucopyranosyl-($1{\rightarrow}2$)-O-${\beta}$-D-glucopyranosyl-($1{\beta}4$)-O-${\beta}$-D-galactopyranosyl-26-O-${\beta}$-D-glucopyranoside, 14-hydoxylfurost-5-ene-3-O-${\beta}$-D-glucopyranosyl-($1{\rightarrow}2$)-O-[${\beta}$-D-xylopyranosyl-($1{\rightarrow}3$)]-O-${\beta}$-D-glucopyranosyl-($1{\rightarrow}4$)-O-${\beta}$-D-galactopyranoside in 30 samples collected throughout Korea and China. This method provided a tool for standardization of mix or misusing the commercial Odorati Rhizoma and Polygonati Rhizoma. As a result, contained quantity of 14-hydroxylfurost-5-ene-3-O-${\beta}$-D-glucopyranosyl-($1{\rightarrow}2$)-O-${\beta}$-D-glucopyranosyl-($1{\rightarrow}4$)-O-${\beta}$-D-galactopyranosyl-26-O-${\beta}$-D-glucopyranoside was measured $0.008{\pm}0.006%$ and 14-hydoxylfurost-5-ene-3-O-${\beta}$-D-glucopyranosyl-($1{\rightarrow}2$)-O-[${\beta}$-D-xylopyranosyl-(13)]-O-${\beta}$-D-glucopyranosyl-($1{\rightarrow}4$)-O-${\beta}$-Dgalactopyranoside was measured $0.026{\pm}0.012%$.

Exo-O-Glycosylhydrolases in Korea Ginseng Roots

  • Yelena V.Sundukova;Lee, Mi-Ja;Park, Hoon
    • Journal of Ginseng Research
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    • v.24 no.2
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    • pp.89-93
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    • 2000
  • WB were screening the stele and the cortex of the ginseng roots (Panax ginseng C.A.Meyer) on the exo-0-glycosylhydrolase activities during vegetation period of 1999 year. The following p-nitrophenylglycosides were used to test exe-0-glycosylhydrolase activities: $\alpha$- and $\beta$-D-galactopyranosides,$\alpha$- and $\beta$-D-glucopyranosides, $\alpha$- and $\beta$-D-mannopyranosides, N-acetyl-$\beta$-D-glucosaminide, $\alpha$- and $\beta$-D-xylopyranosides $\alpha$- L-rhamnopyranoside, $\beta$-D-glucuronide, $\beta$-D-galacturonide, $\beta$-L-,$\alpha$-L- and $\beta$-D-fucopyranosides, $\alpha$-L-arabinopyranoside. Only $\beta$-D-galactosidase, $\alpha$-L-mannosi-dase , N- acetyl- ${\beta}$-D-slucosarninidase, $\alpha$-D-galacto sidase, $\alpha$-L-arabinosidase, and $\beta$-D-fuco sidase were found in both partsof ginseng roots. Their contents during the vegetation period were shown to differ considerably, being dependent not only on plant development stage but on plant tissue and environmental conditions too.

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MOD M NORMALITY OF ${\beta}-EXPANSIONS$

  • Ahn, Young-Ho
    • Journal of the Korean Society for Industrial and Applied Mathematics
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    • v.9 no.2
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    • pp.91-97
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    • 2005
  • If ${\beta}\;>\;1$, then every non-negative number x has a ${\beta}-expansion$, i.e., $$x\;=\;{\epsilon}_0(x)\;+\;{\frac{\epsilon_1(x)}{\beta}}\;+\;{\frac{\epsilon_2(x)}{\beta}}\;+\;{\cdots}$$ where ${\epsilon}_0(x)\;=\;[x],\;{\epsilon}_1(x)\;=\;[\beta(x)],\;{\epsilon}_2(x)\;=\;[\beta(({\beta}x))]$, and so on ([x] denotes the integral part and (x) the fractional part of the real number x). Let T be a transformation on [0,1) defined by $x\;{\rightarrow}\;({\beta}x)$. It is well known that the relative frequency of $k\;{\in}\;\{0,\;1,\;{\cdots},\;[\beta]\}$ in ${\beta}-expansion$ of x is described by the T-invariant absolutely continuous measure ${\mu}_{\beta}$. In this paper, we show the mod M normality of the sequence $\{{\in}_n(x)\}$.

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