• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.873-882
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• 2021

The study investigates the key factors that affect the adoption of the International Financial Reporting Standards (IFRS) by companies listed on Ho Chi Minh Stock Exchange (HOSE) in Vietnam. The factors that are studied in this research include total debt-to-equity ratio, firm size, return-on-equity ratio, audit quality, foreign investment, and financial institution category. The authors have utilized quantitative and qualitative analyses in combination with a logistics regression model and other available analytical tools for conducting the research. All statistics processed in the paper were based on 379 audited financial statements issued in 2018. The results reveal that factors like firm size, return on equity (ROE), audit quality, foreign investment, and financial institution category positively affect the IFRS adoption of HOSE-listed companies, while total debt-to-equity ratio negatively impacts the adoption. The findings suggest Vietnamese law and policy-makers, when promoting the adoption of IFRS by listed companies, should focus more on five variables with positive influence and they can disregard the total debt-to-equity ratio that is insignificant as a factor affecting the adoption of IFRS. This implication could be applied for other firms in Vietnam and for enterprises in other countries, which are in the same stage of IFRS application.

• Journal of Communication Design
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• v.60
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• pp.402-412
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• 2017

Since the 1990s, the role of the government has been shifting towards governance. This new governance emphasizes government's role in establishing a cooperative system with private organizations through network structure and interaction. In the 1990s, Korean Government support for artists and exhibitions increased unprecedentedly. In the 2000s, support for the arts shifted in ways so as to integrate genres. Simultaneously, in order to strengthen the creative capacities of artists, support for new artists, multi-art and fusion arts have increased. From 2010, 'visual arts' business support was provided. In addition, 'visual arts' was supported by a joint planning project from 2013 Also, an overseas residence program has actively supported exhibitions through international exchanges. Since 2005, it has expanded to cooperation with India, Iran and Asian countries as well as with the Betani Studio in Germany. In addition local government supported for artists and the Biennale, residences, regional cooperative business through the local cultural foundation.

• The Southeast Asian review
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• v.20 no.2
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• pp.73-99
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• 2010

To properly answer the question 'Why have Vietnamese Women kept appearing in Korean Films and TV dramas?', We need to induce Postcolonial discourse along with historical and cultural similarities between Korea and Vietnam. It is because the relationship of two countries can be defined as a neocolonialism specially in view of economic relationship. Koreans need to locate themselves on the superior position by othering Vietnamese women, who are close enough to be compared and also distant enough to be othered. This paper is intended to bring their being in Korean films and TV dramas under the light of postcolonial discourse. According to the postcolonial concepts such as ambivalence, stereotyping and subaltern, Korean films and TV dramas are classified into three groups, which are Vietnam war melodramas, Horror movies based in Vietnam, and TV dramas with Vietnamese brides. War melodramas have been othering Vietnamese woman through ambivalence of the fear of Vietcom warrior and the fascination of exotic beauty. Horror movies, produced about 10 years later, brought the Vietnamese women back to Korean audience, stereotyping them into ghosts, which are incarnated through the suppression and eruption of sexual desire. The third group consists mainly of TV dramas. Their story usually evolves around Vietnamese brides migrating into Korea. The women are forced into the position of Subaltern, not representing themselves in their own voices. Facing multi-cultural society, our visual media are requested to modify their neocolonial approach of presenting Vietnamese women. To accomplish the goal, they have to find ways of storytelling to show the women in their everyday lives and help them to speak for themselves.

• Animal Bioscience
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• v.34 no.8
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• pp.1303-1308
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• 2021

Objective: The objective of this study was to define a new composite trait for Holstein dairy cows and evaluate the possibility of joint improvement in milk and fertility traits. Methods: A data set consisting 35,882 fertility related records (days open [DO], calving interval [CI], and number of services per conception [NSC], and total milk yield in each lactation [TMY]) was collected from 1998 to 2016 in Polish Holstein-Friesian breed herds. In this study TMY, DO, CI, and lactation length of each cow was used to obtain composite milk and fertility traits (CMF). Results: Moderate heritability (0.15) was estimated for composite trait that was higher than heritability of female fertility related traits: DO 0.047, CI 0.042, and NSC 0.014, and slightly lower than heritability of TMY 0.19. Favourable genetic correlations (-0.87) were estimated between CMF with TMY. Spearman rank correlation coefficients between breeding value of CMF with DO, CI, and TMY were high (>0.94) but with NSC were moderate (0.64). Selection on CMF caused favourable correlated genetic gains for DO, CI, and TMY. Different selection indices with different emphasis on fertility and milk production were constructed. The amount of correlated genetic gains obtained for DO and total milk production according to selection in CMF were higher than of genetic gains obtained for DO and TMY in selection indices with different emphasis on milk and fertility. Conclusion: The animal selection only based on a composite trait - CMF proposed in current study would simultaneously lead to favourable genetic gains for both milk and fertility related traits. In this situation CMF introduced in current study can be used to overcome to limitations of selection index and CMF could be useful for countries that have problems in recording traits, especially functional traits.

• Journal of Ginseng Research
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• v.45 no.3
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• pp.442-449
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• 2021

Background: Panax ginseng is an important crop in Asian countries given its pharmaceutical uses. It is usually harvested after 4-6 years of cultivation. However, various abiotic stresses have led to its quality reduction. One of the stress causes is high content of heavy metal in ginseng cultivation area. Plant growth-promoting rhizobacteria (PGPR) can play a role in healthy growth of plants. It has been considered as a new trend for supporting the growth of many crops in heavy metal occupied areas, such as Aluminum (Al). Methods: In vitro screening of the plant growth promoting activities of five tested strains were detected. Surface-disinfected 2-year-old ginseng seedlings were dipping in Rhizobium panacihumi DCY116^T suspensions for 15 min and cultured in pots for investigating Al resistance of P. ginseng. The harvesting was carried out 10 days after Al treatment. We then examined H₂O₂, proline, total soluble sugar, and total phenolic contents. We also checked the expressions of related genes (PgCAT, PgAPX, and PgP5CS) of reactive oxygen species scavenging response and pyrroline-5-carboxylate synthetase by reverse transcription polymerase chain reaction (RT-PCR) method. Results: Among five tested strains isolated from ginseng-cultivated soil, R. panacihumi DCY116^T was chosen as the potential PGPR candidate for further study. Ginseng seedlings treated with R. panacihumi DCY116^T produced higher biomass, proline, total phenolic, total soluble sugar contents, and related gene expressions but decreased H₂O₂ level than nonbacterized Al-stressed seedlings. Conclusion: R. panacihumi DCY116^T can be used as potential PGPR and "plant strengthener" for future cultivation of ginseng or other crops/plants that are grown in regions with heavy metal exposure.

• Natural Product Sciences
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• v.27 no.1
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• pp.54-59
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• 2021

Bergenia ciliata (Family: Saxifragaceae) is a folklore remedy for the treatment of various ailments in Asian countries. Bergenin (1) has been isolated as an active constituent in many studies, however, the amount of bergenin has not been determined in all parts of the plant. A simple RP-HPLC method was developed to determine the amount of bergenin in methanol extracts of leaves, rhizomes and roots of the plant. Separation was achieved on an Agilent Eclipse XDB-C18 column maintained at 25 ℃ using isocratic solvent system (water: methanol: acetic acid; 62.5:37:0.5 v/v/v) adjusted at pH 2 0 at a flow rate of 1.0 mL/min. and detected at 275 nm. Correlation coefficient (0.9952) showed linearity of concentration (5-200 ㎍/mL) and response. The values of LOD (0.00947 ㎍/mL) and LOQ (0.02869 ㎍/mL) indicated that method was sensitive. The recovery of bergenin was 99.99-100% indicating accuracy of method. The methanol extract of rhizomes contained higher amount of bergenin (19.4%) than roots (9.2%) and leaves (6.9%). It is concluded that methanol extract of rhizomes is a better source of bergenin than other parts of the plant. The findings are useful for standardization of bergenin containing extracts and herbal preparations.

• Pediatric Gastroenterology, Hepatology & Nutrition
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• v.25 no.1
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• pp.30-40
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• 2022

Purpose: Pediatric acute appendicitis has a stable incidence rate in Western countries with an annual change of -0.36%. However, a sharp increase was observed in the Asian region. The Indonesian Health Department reveals appendicitis as the fourth most infectious disease, with more than 64,000 patients annually. Hence, there is an urgent need to identify and evaluate the risk factors and diagnostic modalities for accurate diagnosis and early treatment. This study also clarifies the usage of pediatric appendicitis score (PAS) for children <5 years of age. Methods: The current study employed a cross-sectional design with purposive sampling through demographic and PAS questionnaires with ultrasound sonography (USG) results. The analysis was performed using the chi-square and Mann-Whitney tests and logistic regression. Results: This study included 21 qualified patients with an average age of 6.76±4.679 years, weighing 21.72±10.437 kg, and who had been hospitalized for 4.24±1.513 days in Siloam Teaching Hospital. Compared to the surgical gold standard, PAS and USG have moderate sensitivity and specificity. Bodyweight and stay duration were significant for appendicitis (p<0.05); however, all were confounders in the multivariate regression analysis. Incidentally, a risk prediction model was generated with an area under the curve of 72.73%, sensitivity of 100.0%, specificity of 54.5%, and a cut-off value of 151. Conclusion: PAS outperforms USG in the sensitivity of diagnosing appendicitis, whereas USG outperforms PAS in terms of specificity. This study demonstrates the use of PAS in children under 5 years old. Meanwhile, no risk factors were significant in multivariate pediatric acute appendicitis risk factors.

• Journal of the Daesoon Academy of Sciences
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• v.35
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• pp.477-508
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• 2020

Awareness of grievances and the concept of "grievances (冤)" itself are both universal and essential among East Asian countries. Grievances have become a cultural symbol that has repeatedly appeared in the Han culture of later generations. The way new religious groups interpret "grievances" and face disasters, which are seen as having been brought by grievances, reflects the circumstances and historical backgrounds that Eastern nations hold in common. This paper aims to discuss the concept of "grievances" in Taiwan's Weixin Shengjiao and Korea's Daesoon Jinrihoe, which are represented doctrinally as "The Resolution of Grievances and Altruism" (in Weixin Shengjiao) and "The Resolution of Grievances for Mutual Beneficence" (in Daesoon Jinrihoe). How these two tenets are fulfilled in modern society will likewise be examined. Weixin Shengjiao takes solving the hatred among the Three Ancestors as a premise for achieving world peace and commits to stabilizing people's lives amid the capitalistic design of modern society. Daesoon Jinrihoe deems the "Reordering Works" to be the only way to unify the earthly energies to achieve balance in the universe. They also developed the "Three Major Works" to contribute to modern society. These two new religious orders share many similarities, but are distinct in their interpretations and practices. Both orders demonstrate the features and meaning of "Solving Grievances" as it relates to the process of modernization in East Asia.

• East Asian Economic Review
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• v.26 no.1
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• pp.49-91
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• 2022

Recent years have witnessed renewed interest in Africa and public diplomacy has emerged as the vital tool being used to cultivate these relations. China has been leading in pursuing stronger economic partnership with Africa while middle powers such as Korea are also intensifying engagement with the continent. While previous studies have analyzed the implications of China's activities in Africa on advanced powers, none has examined them from the paradigm of middle powers. This study fills this gap by assessing China's activities in Africa, their economic engagement and implications for Korea's interest in Africa. The analysis is qualitative based on secondary data from various sources and literature. The study shows that China's public diplomacy strategy involves a high degree of innovation and has evolved to encompass new tools and audiences. China has institutionalized a cooperative model that permeates many aspects of governance institutions in Africa, enabling it to strengthen their relations. This could also be helping China to adjust faster leadership transitions in Africa. Whereas the US is still the most influential country in Africa, China is influential in economic policies and has outstripped the US in infrastructure diplomacy. This could be because African policy makers align more with China's economic model than the US' mainstream economics. Chinese aid to Africa has been diversified to social sectors that are more responsive to the needs of Africa. Trade and investment relations between China and Africa have deepened, but so does trade imbalance since 2010. China mainly imports natural resources and raw materials from Africa. But this product portfolio is not different from Korea and the US. China's energetic insertion in Africa using various strategies has significant implications for countries with ambitions in Africa. Korea can achieve its ambitions in Africa by focusing resources in areas it can leverage its core strengths-such as education and vocational training, environmental policy and development cooperation.

• Microbiology and Biotechnology Letters
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• v.50 no.2
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• pp.202-210
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• 2022

Aflatoxin contamination in rice has been documented in a number of studies, and has a high incidence in Asian countries, and as such, there has been a growing interest in alternative biocontrol strategies to address this issue. In this study, 147 strains of yeasts and yeast-like fungi were screened for their potential to produce volatile organic compounds (VOCs) active against Aspergillus flavus strains that produce aflatoxin B₁ (AFB₁). Five strains within four different genera showed greater than 50% growth inhibition of some strains of A. flavus. These were Anthracocystis sp. DMKU-PAL124, Aureobasidium sp. DMKU-PAL120, Aureobasidium sp. DMKU-PAL144, Rhodotorula sp. DMKU-PAL99, and Solicococcus keelungensis DMKU-PAL84. VOCs produced by these microorganisms ranged from 4 to 14 compounds and included alcohols, alkenes, aromatics, esters and furans. The major VOCs produced by the closely related Aureobasidium strains were found to bedistinct. Moreover, 2-phenylethanol was the most abundant compound generated by Aureobasidium sp. DMKU-PAL120, while methyl benzeneacetate was the major compound emitted from Aureobasidium sp. DMKU-PAL144. On the other hand, 2-methyl-1-butanol and 3-methyl-1-butanol were significant compounds produced by the other three genera. These antagonists apparently inhibited A. flavus sporulation and mycelial development. Additionally, the reduction of the AFB1 in the fungal-contaminated rice grains was observed after co-incubation with these VOC-producing strains and ranged from 37.7 ± 8.3% to 60.3 ± 3.4%. Our findings suggest that these same microorganisms are promising biological control agents for use against aflatoxin-producing fungi in rice and other agricultural products.