• Clinical and Experimental Reproductive Medicine
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• v.37 no.1
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• pp.49-56
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• 2010

Objective: To investigate assisted reproductive technology (ART) outcomes in women with WHO class I anovulation compared with control group. Design: Retrospective case-control study. Methods: Twenty-three infertile women with hypogonadotropic hypogonadism (H-H) who undertook ART procedure from August 2003 to January 2009 were enrolled in this study. A total of 59 cycles (H-H group) were included; Intra-uterine insemination with super-ovulation (SO-IUI, 32 cycles), in vitro fertilization with fresh embryo transfer (IVF-ET, 18 cycles) and subsequent frozenthawed embryo transfer (FET, 9 cycles). Age and BMI matched 146 cycles of infertile women were collected as control group; 64 cycles of unexplained infertile women for SO-IUI and 54 cycles of IVF-ET and 28 cycles of FET with tubal factor. We compared ART and pregnancy outcomes such as clinical pregnancy rate (CPR), clinical abortion rate (CAR), and live birth rate (LBR) between the two groups. Results: There was no difference in the mean age ($32.7{\pm}3.3$ vs. $32.6{\pm}2.7$ yrs) and BMI ($21.0{\pm}3.1$ vs. $20.8{\pm}3.1kg/m^2$) between two groups. Mean levels of basal LH, FSH, and $E_2$ in H-H group were $0.62{\pm}0.35$ mIU/ml, $2.60{\pm}2.30$ mIU/ml and $10.1{\pm}8.2$ pg/ml, respectively. For ovarian stimulation, H-H group needed higher total amount of gonadotropin injected and longer duration for ovarian stimulation (p<0.001). In SO-IUI cycles, there was no significant difference of CPR, CAR, and LBR between the two groups. In IVF-ET treatment, H-H group presented higher mean $E_2$ level on hCG day ($3104.8{\pm}1020.2$ pg/ml vs. $1878.3{\pm}1197.7$ pg/ml, p<0.001) with lower CPR (16.7 vs. 37.0%, p=0.11) and LBR (5.6 vs. 33.3%, p=0.02) and higher CAR (66.7 vs. 10.0%, p=0.02) compared with the control group. However, subsequent FET cycles showed no significant difference of CPR, CAR, and LBR between the two groups. Conclusion: H-H patients need higher dosage of gonadotropin and longer duration for ovarian stimulation compared with the control groups. Significantly poor pregnancy outcomes in IVF-ET cycles of H-H group may be due to detrimental endometrial factors caused by higher $E_2$ level and the absence of previous hormonal exposure on endometrium.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• Transactions of the Korean hydrogen and new energy society
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• v.22 no.3
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• pp.326-332
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• 2011

The authors examined the effects of operating parameters on the $H_2$ production by dark fermentation of the wastewater generated from food waste recycling facilities, in short "food waste wastewater (FWW)". Central composite design based response surface methodology was applied to analyze the effect of initial pH (5.5-8.5) and substrate concentration (2-20 g Carbo. COD/L) on $H_2$ production. The experiment was conducted under mesophilic ($35^{\circ}C$) condition and a heat-treated ($90^{\circ}C$ for 20min)anaerobic digester sludge was used as a seeding source. Although there was a little difference in carbohydrate removal, $H_2$ yield was largely affected by the experimental conditions, from 0.38 to 1.77 mol $H_2$/mol $hexose_{added}$. By applying regression analysis, $H_2$ yield was well fitted based on the coded value to a second order polynomial equation (p = 0.0243): Y = $1.78-0.17X_1+0.30X_2+0.37X_1X_2-0.29X_1{^2}-0.35X_2{^2}$, where $X_1$, $X_2$, and Y are pH, substrate concentration (g Carbo. COD/L), and hydrogen yield (mol $H_2$/mol $hexose_{added}$), respectively. The 2-D response surface clearly showed a high inter-dependency between initial pH and substrate concentration, and the role of these two factors was to control the pH during fermentation. According to the statistical optimization, the optimum condition of initial pH and substrate concentration were 7.0 and 13.4 g Carbo. COD/L, respectively, under which predicted $H_2$ yield was 1.84 mol $H_2$/mol $hexose_{added}$. Microbial analysis using 16S rRNA PCR-DGGE showed that $Clostridium$ sp. such as $Clostridium$ $perfringens$, $Clostridium$ $sticklandii$, and $Clostridium$ $bifermentans$ were main $H_2$-producers.

• Asian Pacific Journal of Cancer Prevention
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• v.14 no.4
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• pp.2159-2165
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• 2013

Cancer registries help to establish and maintain cancer incidence reporting system, serve as a resource for investigation of cancer and its causes, and provide information for planning and evaluation of preventive and control programs. However, their wider role in directly enhancing oncology drug access has not been fully explored. We examined the value of cancer registries in oncology drug access in the Asia-Pacific region on three levels: (1) specific registry variable types; (2) macroscopic strategies on the national level; and (3) a regional cancer registry network. Using literature search and proceedings from an expert forum, this paper covers recent cancer registry developments in eight economies in the Asia-Pacific region - Australia, China, Hong Kong, Malaysia, Singapore, South Korea, Taiwan, and Thailand - and the ways they can contribute to oncology drug access. Specific registry variables relating to demographics, tumor characteristics, initial treatment plans, prognostic markers, risk factors, and mortality help to anticipate drug needs, identify high-priority research area and design access programs. On a national level, linking registry data with clinical, drug safety, financial, or drug utilization databases allows analyses of associations between utilization and outcomes. Concurrent efforts should also be channeled into developing and implementing data integrity and stewardship policies, and providing clear avenues to make data available. Less mature registry systems can employ modeling techniques and ad-hoc surveys while increasing coverage. Beyond local settings, a cancer registry network for the Asia-Pacific region would offer cross-learning and research opportunities that can exert leverage through the experiences and capabilities of a highly diverse region.

• Journal of Korea Water Resources Association
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• v.45 no.2
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• pp.127-136
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• 2012

River is able to change by various environmental factors. In order to conduct river restoration design, it is necessary to evaluate the stable channel through the analysis of past and present river channels. River evaluation requires various data, such as geometry, hydraulic and hydrology, but there is a lot of difficulty to understand topographical information of river change on time and space due to a lack of past data by domestic conditions. This study was analyzed abandoned channel formation, changes in the vertical-section and cross-section length of rivers, and micro-landform changes etc using an image analysis technique. Purpose of this research is to evaluates the stable channel through a river channel morphology change from past and present river channels image. Mangyoung river was conducted artificial river maintenance through straight channel consolidation form 1920 to 1930 year. In the result river maintenance, mangyoung river length was decreased by 15 km and abandoned channels of six points were made. Since then, weir was continuously increased to control bed slope and use water. Install of weir was to be the reason of changes on channel width, thalweg, vegetated bar, sand bar, water area. Present Mangyoung river show that water area was temporary increased in upper and middle reach because of weir installation. Total sand bar was only decreased in upper channel. The change of vegetated bar and sand bar was slight recently. In this result, Mangyoung river is inferred to reach stabilized channel although there is some difference to the lower reach.

• Asian Pacific Journal of Cancer Prevention
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• v.17 no.5
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• pp.2549-2554
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• 2016

Background: Early detection remains the cornerstone of breast cancer control in terms of outcome and survival. Thus far the only breast cancer screening method proven effective is mammography. The awareness of female health care workers (HCW) about breast cancer prevention is of vital importance, as their beliefs and behavior may have a major impact on other women. This study was designed to assess mammography screening uptake among female healthcare workers at primary healthcare centers, and to identify the primary motivators and barriers that affect uptake results. Materials and Methods: A cross sectional study design was used to assess mammography screening by 299 female healthcare workers who completed a self-administered questionnaire that assessed demographics, screening uptake, motivators and barriers. Results: The mean age was 46 years (within age of risk). The majority (95.1%) demonstrated adequate knowledge about breast cancer and mammography screening and 50% of the participants reported having at least one mammogram; however only 21% of them had regularly scheduled mammograms. The most frequent reported motivator was the perceived benefit that early detection of breast cancer is important for its management (89.6%), followed by the belief that mammography can detect breast cancer before its symptoms appear (84.4%). On the other hand, the most frequent barrier reported was being busy (46.7%), followed by the lack of perceived susceptibility (41.5%). Conclusions: Mammography screening was found to be sub-optimal in a population of HCW's with 50 % stating that they received a mammogram at least once, and a minority reported regular screening. There is a pressing need for educational programs aimed at removing the barriers that limit compliance with recommendations for mammography screening, and to emphasize the importance of early detection in breast cancer treatment. Ensuring the availability and accessibility of screening services, particularly for healthcare workers within their work settings are other important factors that would improve the acceptance and compliance for mammography screening programs.

• Journal of Distribution Science
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• v.14 no.1
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• pp.85-91
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• 2016

Purpose - Recently, the importance of rapid change in business models is more and more increasing as the change of information technology environment. Therefore, a variety of business models have emerged. On the other hand, there is no company that can generate revenue. Many enterprises are still maintained while they are changing only their appearance of the business model. Business model is important in e-commerce. However, a lot of researches are targeted only in Web sites. Thus, e-commerce companies do not have the infrastructure for measuring and business models. The purpose of paper is to evaluate factors which are related with the structuring of the e-commerce success. And it proposed a financial items and non-financial items. From the perspectives of administrators and managers, the paper researches the possibility for E-Commerce Evaluation Model as a valuable criteria in measuring business model. Research design, data and methodology - The methods are taken by the classification for the type of business-to-business transactions, transactions subject, and the degree of integration and innovation capabilities. Financial and Non-financial value is used to build E-Commerce Evaluation Model. Evaluation items in Administration's perspective are composed with enhance the effectiveness of the mission, improving efficiency of the administration, and control of costs. Evaluation items in the customer's perspective were measured by customer participation and cooperation with customer Satisfaction. In the case of researching the information system's perspective, three criteria are used such as adequacy of the development process, improvement of the quality of service, and maintenance of standardized information technology. In researching for the ICT competence's perspective, evaluation items were composed of enhanced user capabilities, utilizing new technologies, and empowerment of information workers. Results - In this paper, E-Commerce Evaluation Model with financial and non-financial perspectives shows the possibility to be criteria in the case of measuring business model. Moreover, it gives the positive expectation to be successful criteria. But the research may have ambiguity in its essential concept because it cannot avoid the limitation in selecting evaluation tools from merely the model. It is impossible to exclude the possibility in omitting specific properties which may take place in actual case study. Therefore, In hereafter research, it is necessary to include actual case study research in selecting evaluation tools in order to improve the limit point. Actual measurement items which are derived from actual case study should be subdivided, and it would be more effective to complete the research. Conclusions - In rapid change in business models, there are various kinds of business models. But it is general situation that companies which adopted business models have not brought in revenue. For this reason, E-Commerce Evaluation Model is needed as an important factor for the structuring of the e-commerce success. Although it has the limitation in selecting evaluation tools from model, E-Commerce Evaluation Model proposes the implication for measuring business models as a valuable criteria.

• Journal of KIISE:Software and Applications
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• v.31 no.3
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• pp.255-266
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• 2004

In the Web-based information systems, separating the business process logic from the data and presentation logic brings about a wide range of advantages. However, this separation is not easily achieved; even the data logic may be not separated from the presentation layer. So, it requires to define an model for business processes, and then to map the model into the user's dynamic interface using the logic separating strategy. This paper presents a stylesheet method to recognize the process by extending XSLT (Extensible Stylesheet Language Transformations), in order to achieve the logic separation. To do this, it provides an specification of the business process, and a scheme that extracts business model factors and their interactions using a Petri-net notation to show the business model into the process point of view. This is an attempt to separate users' interaction from the business process, that is, dynamic components of interaction Web document from the process structure of Web applications. Our architecture consist mainly of an XSLT controller that is extended by a process control component. The XSLT controller is responsible for receiving the user requests and searching the relevant templet rule related to different user requests one by one. Separation of concerns facilities the development of service-oriented Web sites by making if modular. As a result, the development of service-oriented Web sites would be very easy, and can be changed without affecting the other modules, by virtue of the modularization concept. So, it is easy to develop and maintain the Web applications in independent manner.

• Journal of the Korean Vacuum Society
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• v.10 no.3
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• pp.380-386
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• 2001

A nuclear microprobe system with adjustable precision object slits and a magnetic quadrupole doublet was designed by the beam optics simulation using a first order matrix formalism, and installed in a $30^{\circ}$ beam line connected with KIGAM 1.7 MV Tandem VDG Accelerator. Demagnification factors for x and y axis are calculated to be 25 and 4.9, respectively, and a minimum beam spot side is expected to be about 5 $\mu\textrm{m}$ for 3 MeV proton beams with a current of about 1 nA. A multi-purpose octagonal target chamber has been built to facilitate MeV ion-beam analytical techniques of PIXE, RBS, ERDA, and ion beam micro-machining. It contains X-ray and particle detectors, a zoom microscope, a Faraday cup, a 4-axis sample manipulator and a high vacuum pumping system. The system performance of the nuclear microprobe is now being tested, and automatic manipulator control and data acquisition system will be installed for routine applications of micro ion-beam analytical techniques.

• The Journal of Korean Academy of Prosthodontics
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• v.40 no.5
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• pp.507-524
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• 2002

Load transfer of implant overdenture varies depending on anchorage systems that are the design of the superstructure and substructure and the choice of attachment. Overload by using improper anchorage system not only will cause fracture of the framework or screw but also may cause failure of osseointegration. Choosing anchorage system in making prosthesis, therefore, can be considered to be one of the most important factors that affect long-term success of implant treatment. In this study, in order to determine the effect of anchorage systems on load transfer in mandibular implant overdenture in which 4 implants were placed in the interforaminal region, patterns of stress distribution in implant supporting bone in case of unilateral vertical loading on mandibular left first molar were compared each other according to various types of anchorage system using three-dimensional photoelastic stress analysis. The five photoelastic overdenture models utilizing Hader bar without cantilever using clips(type 1), cantilevered Hader bar using clips(type 2), cantilevered Hader bar with milled surface using clips(type 3), cantilevered milled-bar using swivel-latchs and frictional pins(type 4), and Hader bar using clip and ERA attachments(type 5), and one cantilevered fixed-detachable prosthesis(type 6) model as control were fabricated. The following conclusions were drawn within the limitations of this study, 1. In all experimental models. the highest stress was concentrated on the most distal implant supporting bone on loaded side. 2. Maximum fringe orders on ipsilateral distal implant supporting bone in a ascending order is as follows: type 5, type 1, type 4, type 2 and type 3, and type 6. 3. Regardless of anchorage systems. more or less stresses were generated on the residual ridge under distal extension base of all overdenture models. To summarize the above mentioned results, in case of the patients with unfavorable biomechanical conditions such as not sufficient number of supporting implants, short length of the implant and unfavorable antero-posterior spread. selecting resilient type attachment or minimizing distal cantilever bar is considered to be appropriate methods to prevent overloading on implants by reducing cantilever effect and gaining more support from the distal residual ridge.