• Title/Summary/Keyword: BODY CONTRIBUTION

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Do Stock Prices Reflect the Implications of Unexpected Inventories for Future Earnings? (과잉 재고자산투자의 시장반응에 대한 실증연구)

  • Kim, Chang-Bum;Park, Sang-Bong
    • Management & Information Systems Review
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    • v.32 no.1
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    • pp.63-85
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    • 2013
  • This study tries to investigate the fundamental implications inherent in inventory asset information(specifically, unexpected inventory investment) by analyzing how the relationship between unexpected inventory investment and future operating performance. And we study how is the response of the stock market participants to the fundamental implications inherent in inventory asset information. Prior papers often assume the efficient market and they view the significant relation between stock prices and financial indicators as evidence of the contribution of such indicators to future earnings. Leading indicators are attracting the market's attention for equity valuation. We study whether one leading indicator (unexpected Inventories) forecasts future earnings, and whether market participants fully reflect the predictive ability when they sets share prices(Mishkin test, 1983). Our empirical results of the study are summarized as follows. Current unexpected inventory investment is negatively associated with future operating performance. Also, our evidence is that the stock market participants overprice the contribution of unexpected inventory investment when predicting future earnings. Furthermore, a hedge strategy that uses the overpricing gives significant future abnormal returns. The overall results help the users of financial reports, researchers of accounting, and the accounting principle setting body.

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Textual Research on Ethereal soul and Corporeal soul (혼백(魂魄)의 관계에 대한 문헌적 고찰(考察))

  • Kang, Suk-Hoon;Lee, Jin-Ho;Kang, Ok-Hwa;Kwon, Dong-Yeul
    • Herbal Formula Science
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    • v.20 no.1
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    • pp.81-87
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    • 2012
  • Objectives : Ethereal soul and Corporeal soul are very important part of mental activities that have researched and studied not only by ancient medical scientists but also by philosophers and thinkers in historical literature. Methods : There are some differences between ethereal soul and corporeal soul in terms of meaning, generative process, organs and the effects over the human body although they have been studied for a long time and have influenced on each other. Results : The perception of ethereal soul and corporeal soul are considerably limited in Korean medicine compared to their contribution of biological activities. The relationship of the positive and negative, yin and yang, is not even classified. So there is a general lack of understanding of ethereal soul and corporeal soul in oriental medicine course. Conclusions : Therefore, this thesis is designed for discussing the origin and relation of ethereal soul and corporeal soul. Also it would be explained the effect in terms of sleeping that is related Ethereal soul and Corporeal soul.

Contribution of thermal-hydraulic validation tests to the standard design approval of SMART

  • Park, Hyun-Sik;Kwon, Tae-Soon;Moon, Sang-Ki;Cho, Seok;Euh, Dong-Jin;Yi, Sung-Jae
    • Nuclear Engineering and Technology
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    • v.49 no.7
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    • pp.1537-1546
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    • 2017
  • Many thermal-hydraulic tests have been conducted at the Korea Atomic Energy Research Institute for verification of the SMART (System-integrated Modular Advanced ReacTor) design, the standard design approval of which was issued by the Korean regulatory body. In this paper, the contributions of these tests to the standard design approval of SMART are discussed. First, an integral effect test facility named VISTA-ITL (Experimental Verification by Integral Simulation of Transients and Accidents-Integral Test Loop) has been utilized to assess the TASS/SMR-S (Transient and Set-point Simulation/Small and Medium) safety analysis code and confirm its conservatism, to support standard design approval, and to construct a database for the SMART design optimization. In addition, many separate effect tests have been performed. The reactor internal flow test has been conducted using the SCOP (SMART COre flow distribution and Pressure drop test) facility to evaluate the reactor internal flow and pressure distributions. An ECC (Emergency Core Coolant) performance test has been carried out using the SWAT (SMART ECC Water Asymmetric Two-phase choking test) facility to evaluate the safety injection performance and to validate the thermal-hydraulic model used in the safety analysis code. The Freon CHF (Critical Heat Flux) test has been performed using the FTHEL (Freon Thermal Hydraulic Experimental Loop) facility to construct a database from the $5{\times}5$ rod bundle Freon CHF tests and to evaluate the DNBR (Departure from Nucleate Boiling Ratio) model in the safety analysis and core design codes. These test results were used for standard design approval of SMART to verify its design bases, design tools, and analysis methodology.

Next Generation Dairy Processing Science and Technology: Functional and Rational in Dairy Industry

  • Charchoghlyan, Haykuhi
    • Journal of Dairy Science and Biotechnology
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    • v.33 no.3
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    • pp.167-170
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    • 2015
  • The dairy industry, as part of the broader agricultural sector, is classified as a basic industry to the Korea economy. Basic industries provide income to a region by producing an output, purchasing production inputs, services and labor. An integrated, multidisciplinary approach for the next generation of dairy products with added health benefits represent the direct economic contribution. The commercialization of "nutritional" functional foods can only be successful if the consumer is confident in the scientific validity of the claims. Modern biotechnologies such as genomics, genetic expression and biomarkers of health performance suggested to whole dairy products, such as fluid milk, butter, cheese, ice cream and frozen dessert products (German, 1999). The following definition makes the point that dairy products can provide a nutritional value beyond the basic nutritional requirements: 1) The dairy industry has the opportunity to improve the health and well-being of its customers and/or to reduce their risk of disease through dairy products with added activities. 2) Functional dairy products are those that can be demonstrated to benefit target functions in the body in a way that improves the state of health and /or reduces the risk of disease. They are food products that are consumed as part of a normal diet rather than pills or supplements. 3) Dairy products based on functionality will need to link the scientific basis of such functionality to the communication of its benefit to the general public. 4) Both the efficacy and the safety of the food components with health benefits will require evidence based on the measurement of scientific biomarkers relevant to their biological responses and health end points. 5) Sound evidence from human studies based on intermediate health end points using accepted biomarkers will provide the basis for promotional messages divided into two categories-enhanced function and reduced risk of disease. 6) Success in solving key scientific and technological challenges will only be achieved by interdisciplinary research programs to exploit the scientific concepts in functional dairy science.

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Study On The Theory of The Interrelation of Yin and Yang in The Nei Ching ("황제내경(黃帝內徑)"에 나타난 음양상호관계론(陰陽相互關係論) 약고(略考))

  • Won, Jong-Sil
    • Journal of Physiology & Pathology in Korean Medicine
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    • v.19 no.1
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    • pp.1-7
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    • 2005
  • In Chinese philosophy, the concept of Yin and Yang, in the era of the Early China, applies to many more philosophical categories than merely the relationship between the sunny side and the shady side of the sun. A whole series of possible interactions between the Yin and Yang in life is contained in the Chinese Book of Changes, the I Ching. The philosophical theory and the origin of natural sciences of the I Ching is imbued in the Nei Ching. having absorbed and developed the essence of Book of Changes, the Nei Ching reflects the spirit of science. Under the influence of Book of Changes, as well as its idea of Yin and Yang, peculiar at the time, the Nei Ching adapts the essences of the theory of Yin and Yang. The contribution made by the Nei Ching to the development of the philosophical concepts of Yin and Yang lies in that it combines those philosophical concepts with medicine and makes this the basic theory of Chinese medicine. In the Nei Ching, the Yin and Yang theory asserts that the human body is an organic whole, and there exists an organic connection between all tissues and structures. Therefore, the Yin and Yang functions as an essential life that plays a major role of the organic interrelation, the mutual control, and the mutual assistance. Yet, at the same time, each of them can be divided into the opposite aspects of yin and yang. Yin and yang depend on each other for existence. Without yin, there would be no yang, Without yang, there would be no yin. Neither can exist in isolation. Thus the interrelation of Yin and Yang is premised on the two opposite forces and aspects as the underlying cause of all change of Yin and Yang.

Analysis of Cosmic Radiation Dose of People by Abroad Travel (일반인들의 항공여객기 이용 시 우주방사선 피폭선량 비교 분석)

  • Jang, Donggun;Shin, Sanghwa
    • Journal of radiological science and technology
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    • v.41 no.4
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    • pp.339-344
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    • 2018
  • Humans received an exposure dose of 2.4 mSv of natural radiation per year, of which the contribution of spacecraft accounts for about 75%. The crew of the aircraft has increased radiation exposure doses based on cosmic radiation safety management regulations There is no reference to air passengers. Therefore, in this study, we measured the radiation exposure dose received in the sky at high altitude during flight, and tried to compare the radiation exposure dose received by ordinary people during flight. We selected 20 sample specimens, including major tourist spots and the capital by continent with direct flights from Incheon International Airport. Using the CARI-6/6M model and the NAIRAS model, which are cosmic radiation prediction models provided at the National Radio Research Institute, we measured the cosmic radiation exposure dose by the selected flight and departure/arrival place. In the case of exposure dose, Beijing was the lowest at $2.87{\mu}Sv$ (NAIRAS) and $2.05{\mu}Sv$ (CARI - 6/6M), New York had the highest at $146.45{\mu}Sv$ (NAIRAS) and $79.42{\mu}Sv$ (CARI - 6/6M). We found that the route using Arctic routes at the same time and distance will receive more exposure dose than other paths. While the dose of cosmic radiation to be received during flight does not have a decisive influence on the human body, because of the greater risk of stochastic effects in the case of frequent flights and in children with high radiation sensitivity Institutional regulation should be prepared for this.

Effects of Heart Fatty Acid-binding Protein Genotype on Intramuscular Fat Content in Duroc Pigs Selected for Meat Production and Meat Quality Traits

  • Uemoto, Yoshinobu;Suzuki, Keiichi;Kobayashi, Eiji;Sato, Syushi;Shibata, Tomoya;Kadowaki, Hiroshi;Nishida, Akira
    • Asian-Australasian Journal of Animal Sciences
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    • v.20 no.5
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    • pp.622-626
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    • 2007
  • Using multi-trait animal model BLUP, selection was conducted over seven generations for growth rate (DG), real-time ultrasound loin-eye muscle area (LEA), backfat thickness (BF), and intramuscular fat content (IMF) to develop a new line of purebred Duroc pigs with enhanced meat production and meat quality. This study was intended to investigate the relationship between restriction fragment length polymorphism (RFLP) of a heart fatty acid-binding protein (H-FABP) gene and intramuscular fat content (IMF) of this Duroc purebred population. The present experiment examined the RFLP of 499 slaughtered pigs. The DNA was separated from the blood or ear tissue of the pigs, which were slaughtered at 105 kg of body weight. Intramuscular fat content of the longissimus muscle was measured using chemical analysis. A significant difference was detected in the breeding value of IMF among the H-FABP PCR RFLP genotypes. The AA genotype has a significantly larger positive effect on the IMF breeding value than do the Aa and aa genotypes for the MspI RFLP. In addition, the DD genotype has a significantly greater positive effect on IMF breeding value than the Dd and dd genotypes for the HaeIII RFLP. For the HinfI RFLP, the hh genotype has a significantly larger positive effect on IMF breeding value than the HH genotype. Multiple regression analysis was performed using the IMF breeding values as the dependent variable and the three H-FABP genotypes as independent variables. Results revealed that the contribution of the genotypes to variation in IMF breeding values was approximately 40%. These results demonstrated that H-FABP RFLPs affect IMF in this Duroc population.

The Experimental Study for the Balanced Restoration on the part of Spinal Skeletal Muscles in Low Back Pain Patients - By Acupuncture Stimuli Model of Limb Skeletal Muscle - (요통환자의 척주골격근 균형회복을 위한 실증적 연구 - 사지골격근의 침 자극모형을 중심으로 -)

  • Moon, Sang-Eun;Lee, Cheon-Bok
    • Journal of Korean Physical Therapy Science
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    • v.8 no.1
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    • pp.907-915
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    • 2001
  • The purpose of this study is to effectively treat low back pain for the out patients who have been treated at the oriental hospital. Sorting the low back pain patients into four types based on scapular and ilium tilting hyper/hypo mobility characteristics, it has used several kinds of acupuncture stimuli on the 4 motor points of limb skeletal muscles, analyzing the acupuncture treatment on the 12 acupuncture points with which oriental hospitals has given to the low back pain patients and comparing with this effect. It has been analyzed how effectively the acupuncture stimuli has been contributed to the low back pain patients who suffered from skeletal muscles of spinal limb thorax abdominal and spinal skeletal system. The results are as follows. 1. There has been changes after treatment in both the control and experimental groups for low back pain patients, but the latter has been more increased in changes than the former. 2. There were much effects on the balanced restorations for spinal skeletal muscle in both the control group and experimental one, but on terms of restoration degree, the degree of the experimental group was higher than that of the control group. 3. Both the contrastive treatment and the experimental one have been contributed to the balanced restoration for all of the limb thorax abdominal muscles, but there were a few differences in terms of the way for restoration and the effects for improvement according to body types. 4. On both the control and the experimental group, spinal skeletal system has been restored with balance, but the experimental group has been higher effective on the balanced restoration than the one of the control group. Considering these results both the control and the experimental treatments have been contributed to the balanced restorations for all of low back pain patients who were suffering from skeletal muscles of spinal limb thorax abdominal and spinal skeletal system, but the contribution degree for the experimental group has been higher than that of the control group.

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A Study on Gesture Recognition Using Principal Factor Analysis (주 인자 분석을 이용한 제스처 인식에 관한 연구)

  • Lee, Yong-Jae;Lee, Chil-Woo
    • Journal of Korea Multimedia Society
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    • v.10 no.8
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    • pp.981-996
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    • 2007
  • In this paper, we describe a method that can recognize gestures by obtaining motion features information with principal factor analysis from sequential gesture images. In the algorithm, firstly, a two dimensional silhouette region including human gesture is segmented and then geometric features are extracted from it. Here, global features information which is selected as some meaningful key feature effectively expressing gestures with principal factor analysis is used. Obtained motion history information representing time variation of gestures from extracted feature construct one gesture subspace. Finally, projected model feature value into the gesture space is transformed as specific state symbols by grouping algorithm to be use as input symbols of HMM and input gesture is recognized as one of the model gesture with high probability. Proposed method has achieved higher recognition rate than others using only shape information of human body as in an appearance-based method or extracting features intuitively from complicated gestures, because this algorithm constructs gesture models with feature factors that have high contribution rate using principal factor analysis.

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Potential and Significance of Ammonium Production from Helicobacter pylori

  • KI, Mi-Ran;Yun, Soon-Kyu;Choi, Kyung-Min;Hwang, Se-Young
    • Journal of Microbiology and Biotechnology
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    • v.13 no.5
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    • pp.673-679
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    • 2003
  • Glutamine and urea, abundant in body fluids or plasma, yield net ammonium ions upon hydrolysis by ${\gamma}-glutamyl$ transpeptidase (${\gamma}-GTP$) and urease, respectively, and these two enzymes are largely produced from Helicobacter pylori. To investigate bacterial potential of ammonium production, we first quantified those in whole-cell systems and found that the relative ratio of their amounts varied greatly, especially with pH values and the cell's aging. During the H. pylori cultivation, the ratio appeared to be inversely proportional to each other, showing a progressive increase of the ${\gamma}-GTP$ with decreasing of the urease. Under the urease-defective conditions due to low pH or coccoids, the bacterial cells still possessed a considerable amount of ${\gamma}-GTP$, which was found exclusively in the external compartment, therefore, the cell's ammonium production was found to be solely dependent upon glutamine, and the external ammonium concentration was constant without any contribution of urea concentration. Such ammonium constancy would definitely have an adverse effect on the host, because of its absolute requirement for vacuolar degeneration by H. pylori VacA, maximized at approximately 10 mM $NH_4Cl$. It was also found that, by using the metal-saturated membrane vesicles, ammonium ions were likely to be involved in the pH-dependent cation-flux across the H. pylori membrane, where the role of ${\gamma}-GTP$ in ammonium homeostasis around cells was suggested, especially under the hostile conditions against H. pylori.