• Journal of Microbiology and Biotechnology
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• 제12권2호
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• pp.258-267
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• 2002

A flux determination methodology has been built which enables to develop constrained stoichiometric relationships and metabolic balances. The analysis differs from those developed for anaerobic growth conditions in that cell mass formation is a significant sink for carbon. When combined with experimental measurements, a determined system of equations results yielded tricarboxylic acid (TCA) cycle and glycolytic fluxes. The methodology was implemented to determine the fluxes of E. coli B/r and K12, and it was found that as the growth rate in a glucose minimal medium increased, the cells became increasing glycolytic and the TCA fluxes either leveled off or declined. The pattern identified for the TCA fluxes corresponded to ${\alpha}$-ketoglutarate dehydrogenase's induction-repression pattern, thereby suggesting that the induction-repression of the enzyme could result in significant flux changes. When the minimum flux solution was contrasted to the glycolytic and TCA fluxes determined, two observations were made. First, the minimum flux could provide the cell's biosynthetic ATP requirements. Second, at a high growth rate in a glucose medium, the excess glycolytic flux exceeded that of the TCA cycle, which appeared to more closely match the biosynthetic needs.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.833-849
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• 2021

Cloud accounting represents a new area of accounting information systems. Past research has often focused on accounting information systems and its antecedents, rather than factors that adopt cloud accounting system. The purpose of this paper is to explain the factors that influence the adoption of cloud accounting in the financial sectors. This paper applied the technology acceptance model (TAM), technology-organization-environment, and the De Lone and Mc Lean model, coupled with proposed factors relevant to cloud accounting. The proposed model was empirically evaluated using survey data from 187 managers (financial managers, IT department managers, audit managers, heads of accounting departments, and head of internal control departments) in Jordanian bank branches. Based on the SEM results, top management support, organizational competency, service quality, system quality, perceived usefulness, and perceived ease of use had a positive relationship with the intention of using cloud accounting. Cloud accounting adoption positively affected cloud accounting usage. This paper contributes to a theoretical understanding of factors that activate the adoption of cloud accounting. For financial firms in general the results enable them to better develop cloud accounting framework. The paper verifies the factors that affect the adoption of cloud accounting and the proposed cloud accounting model.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.517-527
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• 2021

While the two principles of lean manufacturing and time-driven activity-based costing (TDABC) have been established out of multiple incentives and do not follow the same particular targets, there is substantial commonality between them. In these conditions, the supply management of a multi-product system needs a rigorous production model to minimize costs. In this sense, this paper proposes an interactive model with the consideration of optimizing product-mix decisions using both lean development tools and TDABC. This paper proposes a qualitative approach using the case study of the Iraqi state company for battery production. The suggested model decreased manufacturing time and costs, along with some substantial reduction in idle production capacity by 26 percent in 2019, based on the findings of the case study. On the other hand, the proposed model gives two side advantages: an efficient division of costs on goods due to the use of time spent as a cost factor for products and cost savings due to the introduction of the lean manufacturing approach that reduces all additional costs and increases product-mix decisions. Furthermore, the analytical data gathered here suggests that the incorporation of lean management concepts and TDABC has a strong and important influence on product-mix decisions.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.11-19
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• 2021

The study aims to investigate the impact of seasonality in Gulf Cooperation Council (GCC) countries' share market during the month of Ramadan. It helps in finding the opportunities for stock market investors to earn abnormal (returns) gain by investing during Ramadan in GCC stock markets. This study uses stock returns data of GCC countries (Saudi Arabia, Bahrain, Qatar, Kuwait, Dubai, and UAE) from January 2004 to November 2019. Stock prices indexes of GCC stock markets have been obtained from Datastream. The ARCH-GARCH model is used to study the impact of the Ramadan month on the return and volatility of the stock market in GCC countries. The results showed that the Ramadan month has a significant impact on share market prices in Saudi Arabia and the United Arab Emirates. However, Ramadan has an insignificant impact on share market prices in Bahrain and Oman. The study found no evidence of serial correlational between residuals in Kuwait; meaning that stock return was not dependent on the prior stock returns in Kuwait, therefore, we cannot go for forecasting. The ARCH-LM test statistic for Qatar does not fulfill the requirement of a good regression model; therefore, we cannot go for forecasting or testing the hypothesis of Qatar.

• 정보보호학회논문지
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• 제6권4호
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• pp.39-52
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• 1996

네트워크의 발달로 시공간을 초월하여 자료 및 자원의 공유, 분산처리, 컴퓨터 통신이 가능하게 되는 순기능도 있으나, 반면에 전세계 어디에서든지 컴퓨터를 통하여 컴퓨터 시스템의 무단 이용과 시스템의 파괴, 저장된 자료의 유출 등의 수단으로도 이용되고 있다. 최근의 동향은 국내뿐만아니라 외국에서도 한국으로의 해킹사례가 늘고 있어 그 심각성이 날로 증대되고 있다. 따라서 국방 전산자원을 보호해 줄 수 있는 시스템의 개발 및 적용이 시급하다. 본 논문에서는 예상되는 각종 침입에 대해 전산망 보안 요구사항을 도출하고 감사데이타를 활용하는 통계적 침입 탐지 및 규칙기반 침입 탐지 기법 분석을 통해 침입 탐지 시스템을 설계하고자 한다.

• Journal of Hospice and Palliative Care
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• 제24권4호
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• pp.254-260
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• 2021

Continuous deep sedation (CDS) is an extreme form of palliative sedation to relieve refractory symptoms at the end of life. In this study, we shared our experiences with CDS and examined the clinical characteristics associated with survival in patients with terminal cancer who received CDS. We conducted a chart audit of 106 consecutive patients with terminal cancer who received CDS at a single hospice care unit between January 2014 and December 2016. Survival was defined as the first day of admission to the date of death. The associations between clinical characteristics and survival were presented as hazard ratios and 95% confidence intervals using a Cox proportional hazard model. The mean age of participants was 65.2 years, and 33.0% (n=35) were women. Diazepam was the most commonly administered drug, and haloperidol or lorazepam were also used if needed. One sedative was enough for a majority of the patients. Stepwise multivariate analysis identified poor functioning, a high Palliative Prognostic Index score, hyperbilirubinemia, high serum ferritin levels, and a low number of sedatives as independent poor prognostic factors. Our experiences and findings are expected to be helpful for shared decision-making and further research on palliative sedation.

• 한류연구
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• 제2권1호
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• pp.9-16
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• 2023

This study will provide an overview of the development of 'Corporate Social Responsibility' (CSR) in South Korea throughout time, as well as its sources of inspiration and recommendations. The study will also rely on the body of existing research to provide insights into the present condition of CSR in the nation and the measures launched to promote socially responsible practices in the corporate environment. As a result, it will act as a crucial dedication to comprehending corporate social responsibility within the Korean environment. According to the searching results in the literature content dataset, there has been total four historical paradigm of CSR in South Korea, such as (1) Adoption of the CSR principles, (2) Introduction of the Korean Association of Social Responsibility, (3) The Seoul Environmental Charter, (4) The Board of Audit and Inspection Intervention. Based on the results of the current study, the present author could conclude that ingrained corporate social responsibility (CSR) is in Korean business culture, which has been promoted since the 1920s. Businesses can benefit by using the guidelines offered by the CSR Promotion Act and related activities to uphold their responsibilities towards society and the environment, overviewing comprehensively CSR advancement in South Korea from the 1920s to the display day.

• 한국비블리아학회지
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• 제17권2호
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• pp.65-82
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• 2006

이 연구의 목적은 한국문화콘텐츠진흥원이 '문화원형 디지털화 사업'을 통해 구축한 문화원형콘텐츠 중에서 디지털 소리자료의 장기보존 전략을 수립하는데 필요한 정보를 제공하는 것이다. 소리자료의 장기보존을 위한 디지털화의 필요성과 제한점, 디지털 소리자료의 장기보존을 위한 아카이빙 모델(OAIS 참조모델과 AHDS모델), 보존메타데이터 기술적 원칙들, 저장매체에 대하여 논의하였다. 그리고 문화원형콘텐츠의 장기보존기관으로서 한국문화콘텐츠진흥원이 RLG와 NARA의 인준기준을 준수할 것과 유사한 책임을 가진 다른 기관들과의 협력을 고려할 것을 주장하였다.

• Korean Circulation Journal
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• 제53권9호
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• pp.594-605
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• 2023

Acute myocardial infarction (AMI) is a major cause of morbidity and mortality in the Asia-Pacific region, and mortality rates differ between countries in the region. Systems of care have been shown to play a major role in determining AMI outcomes, and this review aims to highlight pre-hospital and in-hospital system deficiencies and suggest possible improvements to enhance quality of care, focusing on Korea, Japan, Singapore and Malaysia as representative countries. Time to first medical contact can be shortened by improving patient awareness of AMI symptoms and the need to activate emergency medical services (EMS), as well as by developing robust, well-coordinated and centralized EMS systems. Additionally, performing and transmitting pre-hospital electrocardiograms, algorithmically identifying patients with high risk AMI and developing hospital networks that appropriately divert such patients to percutaneous coronary intervention-capable hospitals have been shown to be beneficial. Within the hospital environment, developing and following clinical practice guidelines ensures that treatment plans can be standardised, whilst integrated care pathways can aid in coordinating care within the healthcare institution and can guide care even after discharge. Prescription of guideline directed medical therapy for secondary prevention and patient compliance to medications can be further optimised. Finally, the authors advocate for the establishment of more regional, national and international AMI registries for the formal collection of data to facilitate audit and clinical improvement.

• 융합경영연구
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• 제12권3호
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• pp.13-22
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• 2024

Purpose: While there has been extensive research on discretionary accruals (hereafter, 'DA') and accounting conservatism, interpretations have varied among researchers depending on how discretionary accruals are determined as proxies. This study investigates the relationship between discretionary accruals (DA) and accounting conservatism, focusing on the distinctions between signed DA and absolute DA. Research design, data and methodology: Using financial data from companies listed on the KOSPI and KOSDAQ markets from 2010 to 2020, we employ regression analysis to explore how signed and absolute DA impact accounting conservatism. This approach allows us to parse out the effects of positive versus negative discretionary accruals systematically. Results: Our findings indicate a divergent impact of DA on accounting conservatism. Specifically, in cases of negative DA, an increase in DA corresponds with heightened accounting conservatism. Conversely, when DA is positive, increases in DA do not exhibit a significant relationship with changes in accounting conservatism. These effects suggest that the nature of DA-whether it represents upward or downward earnings adjustments-critically influences its relationship with conservatism. Conclusions: The results elucidate the nuanced role of discretionary accruals in influencing accounting conservatism. The decrease in accounting conservatism associated with absolute increases in DA appears primarily driven by groups with downward earnings adjustments. This suggests that as negative DA diminishes toward zero, accounting conservatism intensifies, whereas positive DA does not have a parallel effect.