• Journal of Oral Medicine and Pain
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• v.26 no.4
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• pp.369-376
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• 2001

Objectives : The purposes of the study was to evaluate cephalometric characteristics in snorers and patients with obstructive sleep apnea (OSA) and to see any relationships between the cephalometric measurements and respiratory disturbance indices (RDI). Materials and Methods : Twelve snoring patients, 11 patients with OSA, and 10 normal subjects were included for the study. After taking a screening sleep study for a night to obtain RDI, $SaO_2$, and snoring index, a detailed cephalometric analysis was conducted to obtain SNA, SNB, SN-MP, IAS, MAS, SPAS, SAAS, Mn-H, and PNS-P. All the data were compared between groups. For a group including 12 snoring patients and 11 OSA patients, correlation coefficients were calculated between respiratory disturbance index and each item of cephalometric measurements. Results : The mandible and the maxilla are retropositioned. The oropharyngeal and hypopharyngeal airway is reduced in area and is a factor that could produce or enhance OSA symptoms. The hyoid bone is displaced inferiorly. The soft palate is significantly elongated. Conclusions : These data suggest that cephalometric evaluation could be useful to evaluate snoring and OSA patients, and to assist with the planning treatment for improvement of upper airway patency.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.867-875
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• 2020

Quality internal audit (IA) plays a crucial role in accountability, transparency and preserving public properties. This paper gives a brief background of the IA system in Yemen and examines its impact with regards to financial performance in Yemeni commercial banks based on five factors: (i) independence of IAs, (ii) adherence to IA standards, (iii) governance principles implementation, (iv) size of the IA, and (v) frequency of internal audits committees' meetings. The primary data for the study were collected through a questionnaire prepared for this purpose. Fifty questionnaires were distributed out of which forty-two were retrieved and valid in the analysis process. For the empirical analysis, descriptive analysis and T-test were used for verification of the research hypotheses. Results revealed that sticking to standards internal audit, internal auditors' independence and quality governance have significant impact on banks' financial performance, while the size of internal audits committees, as well as their meeting, frequently has insignificant positive impact on banks' performance. Moreover, the country results show that the use of automated internal audit in banks has an impact on improving financial performance. This article provides avenues for further studies, mainly in developing countries, including Yemen, in quality internal audit and financial performance.

• Journal of Korean Academy of Nursing
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• v.34 no.1
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• pp.102-110
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• 2004

Purpose: This study was done to identify the state of internet addiction and to investigate the relationships among internet addiction, depression and suicidal ideation in adolescents. Method: Participants were 1,670 high school students in an urban city. The Internet Addiction Scale was used to measure internet addiction, the DISC-MDD-SQ was used to measure depression, and the Suicidal Ideation Questionnaire-JR was used to measure suicidal ideation. Result: 38.1 % of participants were perceived to be in the early stages of internet addiction and 1.5% reported heavy addiction. Overall the internet addiction scale score was 37.57(${\pm12.52}$). The differences of internet addiction in sample characteristics were found to be significant in rank in class. The differences in DISC-MDD-SQ and IAS scores among the states of internet addiction were statistically significant. The level of internet addiction correlated positively to the level of depression and suicidal ideation. Conclusion: Based upon these findings, there were significant positive correlations among Internet addiction, depression, and suicidal ideation in adolescents. As schools are often the first line for the identification of potential life-threatening behaviors, nurses, especially school-based health professionals, need to be cognizant of measures and procedures for the assessment of Internet addiction, depression, and suicidal ideation.

• Asian Journal of Business Environment
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• v.10 no.3
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• pp.35-42
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• 2020

Purpose: Islamic banking products and services have always claimed to be unique from its traditional interest-based counterpart. However, in practice, many Islamic banks are alleged to have drifted away from its paradigm version. The purpose of this study is to gauge the perception of university students in Malaysia towards Islamic banking products. Research design, data and methodology: Data were collected from 250 Malaysian university students. Structural Equation Modeling (SEM) was performed to test proposed hypotheses to identify factors influencing customers' perception toward Islamic banking products. Results: The main finding indicates that most of the respondents are familiar with Islamic banking products and consider Islamic banking products as useful as its conventional counterparts. The regression results show that respondents are less convinced of adherence to Shari'ah, efficiency and helpfulness of existing Islamic banks. Conclusions: This is a cue to the Islamic banks' stakeholders that they need to realign their practices in an ethically responsible way in accordance with Shari'ah if they wish to secure existing customers and attract potential ones. In a competitive banking environment, most banks provide efficient and readily available service; thus, focusing on this as a strategy hardly distinguishes an Islamic bank from an interest-based bank.

• 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.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.8
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• pp.145-155
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• 2022

Since 2014, the IFRS 9 has been the focus of the attention of many scholars across disciplines. The futuristic prediction of bank loan provision via a flexible ECL model has been observed as a game changer from the prior models offered in IAS 39. This study has two objectives; the first is to examine the impact on loan loss provisions (LLP), nonperforming loans (NPL), and the impairment loan losses (ILL) after the IFRS 9 in gulf banks. The second is to capture any variation in LLP, NPL, and ILL before and after IFRS9. The study used the two-way fixed effect model (TWFE) estimation and the DiD approach to attain its objectives. 54 gulf banks were selected from the periods between 2012 and 2020. The results indicate that LLP has significantly increased after the transition to IFRS 9, while the NPL has significantly decreased. The results did not capture a significant change in ILL after IFRS9 implementation. The results also indicate more consistency in LLP and NPL reporting after implementing the ECL model adopted in IFRS9. The study concluded that ECL model outcomes are in tandem with prior observation worldwide and pointed out some improvement opportunities for the future.

• 한국디지털정책학회:학술대회논문집
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• 2004.11a
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• pp.375-387
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• 2004

The paper presents an Integrated E-Community System (IECS) for management, decision and service, designed for the e-government project of Haishu District of Ningbo, Zhejiang, China. The project need is to promote the integration of management information and service information of communities, providing a unified platform on which different departments of the district government can share and exchange community information, government officers can analyze information and make decisions, and the outside users can access and request services. To meet the project need, the IECS consists of five parts: 1) The Central DataBase (CDB) that stores all information related with management, decision and service of communities: 2) Information Extracting Subsystem (IES) that provides functions of extracting data from data sources, transforming and loading them into the CDB for system administrators; 3) Information Management Subsystem (IMS) that provides functions of querying and sharing of information for government users, and functions of information maintenance, rights and log management for system administrators: 4) Intelligent Analysis Subsystem (IAS) that provides functions of extracting analysis related data from the CDB and loading them into the DW, and functions of multi-dimensional analysis and decision-making based on the DW and OLAP for government users; 5) Information Service Website (ISW) that provides functions of promulgating and collecting of information for government users and system administrators, and functions of browsing, querying and requesting of service information for outside users. The IECS supports management, decision and service of a government based on a unified data platform--the CDB, and ensures data security by providing different workplaces and rights for different users. In the real application, the system works well.

• Applied Chemistry for Engineering
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• v.10 no.1
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• pp.166-172
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• 1999

Fixed-bed adsorption of metal ions on chitosan bead was studied to remove heavy metal ions in waste water. Chitin was extracted from carb shell and chitosan was prepared by deacetylation of the chitin. The chitosan in bead was used as an adsorbent for heavy metal ions. Freundlich and Langmuir isotherm was determined from the experimental results of equilibrium adsorption for individual metal ion ($Cu^{2+}$, $Co^{2+}$, $Ni^{2+}$) on chitosan bead. Adsorption strength of metal ions decreased in the order of $Cu^{2+}$>$Co^{2+}$>$Ni^{2+}$ ion. Breakthrough curves of single and multicomponent adsorption for metal ions were obtained from the experimental results of fixed-bed adsorption. The breakthrough curves were analyzed by simulation with fixed-bed adsorption equation based on LDFA (linear driving force approximation) adopted LAS (ideal adsorbed solution) theory which can predict multi-component adsorption isotherm from individual adsorption isotherm. The behavior of fixed bed adsorption for single and multi-component system could be nicely simulated by the equation.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2007.06a
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• pp.397-400
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• 2007

Indoor air-conditioning system(IAS) using wireless sensor network serves to reduce the amount of pollution entering the room from outside and also the pollution that is generated indoor. Small-size and lower power wireless sensor node and sensor interface board was designed for indoor air-conditioning system in buildings of offices and industrial establishments. Many sensor nodes forms Ad-hoc network topology using simple forwarding routing to transmit polluting gas concentration data from different rooms to the indoor air-conditioning system. Sensor node analyzes pollution concentration in the each room and air-conditioning system performs to air-distribution and air-inhalation according to room's pollution by regulating the fan of indoor air-conditioning system. To reduce power consumption electrochemical gas sensor was used in the design. Thus the designed system can optimize state of indoor environment. Graphic user interface displays node sate, gas concentration and temperature of each room.

• Korean journal of applied entomology
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• v.19 no.1 s.42
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• pp.51-55
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• 1980

The study has been carried to confirm pathogenesity among the isolates which obtained from leaf blight type symptoms and Kresek type symptoms, and also to observe varietal resistance among 29 varieties and/or lines through the introduction of two different pathotypes, of Xanthomonas oryzae, by the use of root clipping and pin prick methods. There was no significant differences among the isolates when their growth in plant tissue were compared. There was certain tendency, however, that the isolates from Kreseked plants showed longer lesion than those from blight type lesions. Both isolates from blight type and Kresek type induced the same degree of Kresek syptoms when they were introduced into plants by root cutting in the suspension prior to transplant. Varietal resistance to 'Kresek' appeared to be the same with those on leaf blight type though Wase Aikoku group varieties showed Kresek symptoms which is not the case with leaf blight type. IR 20 in Kogyoku group varieties showed highly resistant reaction to Kresek type. Root clipping method induced the more of Kresek than those by pin pricking method.