• Title/Summary/Keyword: Biological Value

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Effects of the Fair Value of Biological Assets on the Cost of Debt: An International Study

  • ERFAN, Neven;ALI, Ijaz;KHAN, Soha;KHAN, Imran Ahmad
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.8
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    • pp.71-80
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    • 2022
  • This study aims to investigate the effects of fair value valuation of biological assets and bearer plants measured at historical cost on the cost of third-party capital. The study contributes to the agricultural sector and the International Accounting Standard - IAS 41, which has been modified to remove the requirement to apply fair value for bearer plants, one of the primary biological assets with no active market. For this, 182 companies from 39 countries were studied in the years 2020 and 2021, with information taken from the Thomson Reuters Eikon platform. The methodology involves regression by the ordinary least squares method based on the model of Daly and Skaife (2016). The results show that the biological asset at fair value does not influence the cost of debt and that the measurement of bearer plants at historical cost has no effect on the cost of debt. Fair value did not change the perceived cost of debt of the analyzed companies in the studied period, contrary to Daly and Skaife (2016). Finally, the cost of third-party capital can be influenced by other aspects related to profit quality, which were not examined in this paper, such as profit management.

Recent Advances in the Chemobiological Upcycling of Polyethylene Terephthalate (PET) into Value-Added Chemicals

  • Joyce Mudondo;Hoe-Suk Lee;Yunhee Jeong;Tae Hee Kim;Seungmi Kim;Bong Hyun Sung;See-Hyoung Park;Kyungmoon Park;Hyun Gil Cha;Young Joo Yeon;Hee Taek Kim
    • Journal of Microbiology and Biotechnology
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    • v.33 no.1
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    • pp.1-14
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    • 2023
  • Polyethylene terephthalate (PET) is a plastic material commonly applied to beverage packaging used in everyday life. Owing to PET's versatility and ease of use, its consumption has continuously increased, resulting in considerable waste generation. Several physical and chemical recycling processes have been developed to address this problem. Recently, biological upcycling is being actively studied and has come to be regarded as a powerful technology for overcoming the economic issues associated with conventional recycling methods. For upcycling, PET should be degraded into small molecules, such as terephthalic acid and ethylene glycol, which are utilized as substrates for bioconversion, through various degradation processes, including gasification, pyrolysis, and chemical/biological depolymerization. Furthermore, biological upcycling methods have been applied to biosynthesize value-added chemicals, such as adipic acid, muconic acid, catechol, vanillin, and glycolic acid. In this review, we introduce and discuss various degradation methods that yield substrates for bioconversion and biological upcycling processes to produce value-added biochemicals. These technologies encourage a circular economy, which reduces the amount of waste released into the environment.

Influence of Breed, Slaughter Weight and Gender on Chemical Composition of Beef. Part 1. Amino Acid Profile and Biological Value of Proteins

  • Hollo, G.;Csapo, J.;Szucs, E.;Tozser, J.;Repa, I.;Hollo, I.
    • Asian-Australasian Journal of Animal Sciences
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    • v.14 no.11
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    • pp.1555-1559
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    • 2001
  • In the first study of a series of experiment samples were taken from 11-13th rib of Hungarian Simmental (HS, n=22) and Holstein-Friesian (HF, n=18) cull cows. In the second one, that of females (n=15) and males (n=12) of HF breed was analysed for amino acid composition, and biological value (BV) of proteins. No significant influence of either breed or slaughter weight was established in this study. Thus, the essential amino acid content and biological value of the proteins in Hungarian Simmental breed are practically the same as in the Holstein-Friesian. On the other hand, gender proved to be a significant factor influencing the amino acid profile of beef proteins, as the quantity of essential amino acids turned out to be significantly larger in females than in males. No statistical difference could be established for the non-essential amino acids and BV between the two genders.

Biological Resources Potential and the Recent State of International Cooperation in Indonesia

  • Park, Chang-Ho;Junaedi, Ahmad;Lee, Mi-Ra;Lee, Yeon-Hee
    • Interdisciplinary Bio Central
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    • v.2 no.4
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    • pp.11.1-11.8
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    • 2010
  • Indonesia is a mega-biodiversity country having at least one trillion US Dollars value of biological resources per year over the next 20 years. Indonesia is home to 11 percent of the world's flowering plant species and 12 percent of all mammals. Many of Indonesia's species and more than half of the archipelago's endemic plant species are found nowhere else on the Earth. This information is just a small portion of all higher plants and animals being found in Indonesia. Former studies described that total number of species in Indonesia is estimated more than 1,000,000 and most of them remain unknown scientifically. Most of lower plants and animals have not been studied yet, so that greatest portion of Indonesia's biological resources has never been assessed with respect to its economic value or conservation status. Many developed countries are building cooperation with Indonesia on resources, mainly in the fields of grant aid, socio-economic services, R & D, researcher exchange, technology transfer, infrastructure, education/training, finance, etc. Indonesia will obtain greater benefits and management of its biological richness via increasing its international capacity to add value and information to its biological diversity. These goals can be achieved by close international collaboration on search of important biological resources and other bioactive products that have potential economic values. Development of biological resource-based technology stands as the industry of the $21^{st}$ century and, therefore, Indonesia has a unique opportunity to lead the process in the world.

Evaluating Feasibility of Soil Quality Assessment According to Soil Carbon Contents

  • Kim, Sung-Chul;Hong, Young Kyu;Lee, Sang Phil;Oh, Seung Min;Lim, Kyung Jae;Yang, Jae E.
    • Korean Journal of Soil Science and Fertilizer
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    • v.50 no.1
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    • pp.65-70
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    • 2017
  • Soil was regarded as infinite resources but recently, soil is considered as invaluable resources that we need to protect and conserve. Main objective of this research was to evaluate soil value in terms of soil carbon contents. Soil was classified into forest, paddy, upland, and grass. Carbon contents in each soil was calculated based on soil chemical properties. Calculated soil carbon contents was ranged $15.31-108.86mg\;kg^{-1}$. Based on soil carbon contents, soil value was assumed adapting economic concepts. Calculated total soil value based on soil carbon contents was about 18.46 trillion won. Among others, carbon contents in forest was the highest and value was assumed 11.95 trillion won followed by paddy field (3.7 trillion won).

Development of the Evaluation Criteria for the Usefulness of Biological Resources (생물자원의 유용성 평가 기준 개발)

  • Lee, Hyun-Woo;Kim, Dong-Wook;Won, Hyo-Sig
    • Journal of Environmental Policy
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    • v.12 no.4
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    • pp.3-21
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    • 2013
  • This research aims to analyze the usefulness of biological resources from the perspective of the users from various angles and after taking these factors into consideration, provide policy implication and scientific criteria for judging and choosing useful biological resources. Among biological resources defined in CBD, the subject of the research was confined to the biological resource as a unit which can be actually used in benefit sharing and trade. Also, among diverse values of biological resources, the usefulness was assessed focusing on the utility value and scarcity. Usefulness was rated on a scale of 1 to 5 (5 grades). The rating was adjusted for the biological resources that need to be managed as a part of the management policy. It is expected that the criteria of this study will be useful for the following: (1) the procurement of biological resources in the need for primary protection and management (2) the utilization of secured biological resources by analyzing their utility value and using them in biological resources industry (3) securement of sovereignty over biological resources, such as prior access permit under the Nagoya protocol, through management and protection of biological resources in Korea.

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Functional Characterization of Drosophila melanogaster CYP6A8 Fatty Acid Hydroxylase

  • Sang-A Lee;Vitchan Kim;Byoungyun Choi;Hyein Lee;Young-Jin Chun;Kyoung Sang Cho;Donghak Kim
    • Biomolecules & Therapeutics
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    • v.31 no.1
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    • pp.82-88
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    • 2023
  • Genomic analysis indicated that the genome of Drosophila melanogaster contains more than 80 cytochrome P450 genes. To date, the enzymatic activity of these P450s has not been extensively studied. Here, the biochemical properties of CYP6A8 were characterized. CYP6A8 was cloned into the pCW vector, and its recombinant enzyme was expressed in Escherichia coli and purified using Ni2+-nitrilotriacetate affinity chromatography. Its expression level was approximately 130 nmol per liter of culture. Purified CYP6A8 exhibited a low-spin state in the absolute spectra of the ferric forms. Binding titration analysis indicated that lauric acid and capric acid produced type I spectral changes, with Kd values 28 ± 4 and 144 ± 20 µM, respectively. Ultra-performance liquid chromatography-mass spectrometry analysis showed that the oxidation reaction of lauric acid produced (ω-1)-hydroxylated lauric acid as a major product and ω-hydroxy-lauric acid as a minor product. Steady-state kinetic analysis of lauric acid hydroxylation yielded a kcat value of 0.038 ± 0.002 min-1 and a Km value of 10 ± 2 µM. In addition, capric acid hydroxylation of CYP6A8 yielded kinetic parameters with a kcat value of 0.135 ± 0.007 min-1 and a Km value of 21 ± 4 µM. Because of the importance of various lipids as carbon sources, the metabolic analysis of fatty acids using CYP6A8 in this study can provide an understanding of the biochemical roles of P450 enzymes in many insects, including Drosophila melanogaster.

Effects of Supercritical CO2 Treatment on Color, Lipid Oxidation, Heme Iron, Non-Heme Iron and Metmyoglobin Contents in Ground Pork

  • Shirong Huang;Min Tang;Fenfen Chen;Shengnan Zhao;Dongfang Chen
    • Food Science of Animal Resources
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    • v.44 no.2
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    • pp.408-429
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    • 2024
  • The color, lipid oxidation, heme iron (HI) and non-heme iron (NHI) contents, metmyoglobin content and Soret band of myoglobin of ground pork subjected to supercritical CO2 treatment under different conditions, or to heat treatment (40℃, 2 h) and subsequent storage at 4℃ were evaluated during 9-day period. Supercritical CO2 treatment significantly increased CIE L* and CIE b* values of ground pork during subsequent storage, while the HI content was slightly affected. In general, CIE a* value and metmyoglobin content were decreased. Supercritical CO2 treatment for 2 h could increase the thiobarbituric acid-reactive substances (TBARS) value, while treatment for 1 h or less had no effect. The NHI content could be increased only after treatment at above 40℃ or 17.2 MPa for 2 h. The Soret band of myoglobin was shifted to longer wavelength. Increasing treatment temperature from 35℃ to 45℃ could increase CIE L*, CIE a*, CIE b* and TBARS values, HI and NHI contents of the ground pork, while decreasing metmyoglobin content. As the treatment pressure increased from 13.8 MPa to 20.7 MPa, CIE b* and TBARS values were decreased, while the NHI and metmyoglobin contents were increased. However, the other parameters were unchanged. Extending exposure time from 0.5 h to 2 h could increase CIE L*, CIE b* and TBARS values, HI contents, while decreasing CIE a* value and metmyoglobin content. Correlation analysis showed that the TBARS value was significantly and negatively correlated with the HI content or metmyoglobin content in samples treated at 40℃ or above for 2 h.

Flotation Separation of Biological Floc Using the Dissolved Air Flotation Process (용존공기부상(DAF) 공정을 이용한 생물학적 플록의 부상분리)

  • Kwak, Dong-Heui;Kim, Seong-Jin;Lim, Young-Hwan
    • Journal of Korean Society of Water and Wastewater
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    • v.18 no.5
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    • pp.649-655
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    • 2004
  • The behavior of biological particles in DAF (dissolved air flotation) process was analyzed by employing PBT (Population balance theory). After decline growth phase of activated sludge, the value of the initial collision-attachment efficiency was increased over than 0.35 corresponding relatively high value in the whole life cycle of microorganism. For practical application of DAF as a solid separation process. It is desirable that microbial particles should be operated to perform high solid removal efficiency in biological wastewater treatment.