• The Journal of Asian Finance, Economics and Business
• /
• v.6 no.1
• /
• pp.33-45
• /
• 2019

This study analyzed the association between IFRS adjustments, measured with the IFRS reconciliations, and the subsequent meeting of target earnings. IFRS adjustments include the amounts to be adjusted intentionally, as well as the differences in accounting standards. This study estimated intentional IFRS adjustments and analyzed their association with meeting target earnings. As the results of our analysis, meeting target earnings was associated positively with intentional IFRS adjustments for the total assets, was negatively associated with them for current assets, and was positively associated with them for non-current assets. Since understatement of current assets can be realized into earnings in a short period of time, it seems that current assets were underestimated intentionally in order to meet target earnings subsequently. In contrast, it is considered that non-current assets were overestimated to make them more likely to meet target earnings either by increasing the firm size or by improving financial solvency. The results of this study imply that IFRS adjustments are useful to manage earnings for meeting target earnings. Since accounting standards may be established and revised constantly, which adjustments for them may occur, the results on IFRS adjustments are expected to have implications for investors, policy-makers, and standards establishment entities.

• Asian-Australasian Journal of Animal Sciences
• /
• v.33 no.2
• /
• pp.360-372
• /
• 2020

Objective: Specific genomic sites can be recognized and permanently modified by genome editing. The discovery of endonucleases has advanced genome editing in pigs, attenuating xenograft rejection and cross-species disease transmission. However, off-target mutagenesis caused by these nucleases is a major barrier to putative clinical applications. Furthermore, off-target mutagenesis by genome editing has not yet been addressed in pigs. Methods: Here, we generated genetically inheritable α-1,3-galactosyltransferase (GGTA1) knockout Yucatan miniature pigs by combining transcription activator-like effector nuclease (TALEN) and nuclear transfer. For precise estimation of genomic mutations induced by TALEN in GGTA1 knockout pigs, we obtained the whole-genome sequence of the donor cells for use as an internal control genome. Results: In-depth whole-genome sequencing analysis demonstrated that TALEN-mediated GGTA1 knockout pigs had a comparable mutation rate to homologous recombination-treated pigs and wild-type strain controls. RNA sequencing analysis associated with genomic mutations revealed that TALEN-induced off-target mutations had no discernable effect on RNA transcript abundance. Conclusion: Therefore, TALEN appears to be a precise and safe tool for generating genomeedited pigs, and the TALEN-mediated GGTA1 knockout Yucatan miniature pigs produced in this study can serve as a safe and effective organ and tissue resource for clinical applications.

• Korean Journal of Veterinary Service
• /
• v.42 no.4
• /
• pp.169-175
• /
• 2019

Naegleria fowleri, a pathogenic free-living amoeba, leads to a fatal infection known as primary amebic meningoencephalitis (PAM) in human and animals. PAM is an acute, fulminant, necrotizing, and hemorrhagic disease that leads to death in approximately seven days. In this study, we investigate the cytotoxicity of target cells and the secreted molecules of N. fowleri under the non-contact condition. The target cell (U87MG cell) treated with N. fowleri lysates showed no morphological changes and no cytotoxicity. By contrast, the U87MG cells co-cultured with N. fowleri trophozoites under the non-contact condition induced morphological changes and reduction in number. When U87MG cells were co-cultured with N. fowleri trophozoites under the non-contact condition for 30 min, 2 hr, and 4 hr, the levels of cytotoxicity of target cells were 32.3, 35.5, and 37.8%, respectively. Particularly, when the ratio of amoeba to target cells is 10 to 1, the level of cytotoxicity of target cells was 49.7% at 30 min. To show the proteins secreted from N. fowleri under the non-contact condition, we carried out 2D electrophoresis and observed 6 major proteins. Finally, these results suggest that the molecules released from N. fowleri under the non-contact condition induce the cell death and this process is an important step in pathogenesis of N. fowleri.

• 유체기계공업학회:학술대회논문집
• /
• 2003.12a
• /
• pp.502-507
• /
• 2003

The HANARO, multi-purpose research reactor, 30 MWth open-tank-in-pool type, is under normal operation since it reached the initial critical in February 1995. The HANARO is used for fuel performance tests, radio isotope productions, reactor material performance tests, silicone semiconductor productions and etc. Specially, the HANARO is planning to produce a fission moly-99 of radio isotopes, a mother nuclide of Tc-99m, a medical isotope and is under developing a target handling tool for loading and unloading those at a flow tube (OR-5). The target should be sufficiently cooled in the flow tube without an interference with the cooling of the others and an induction of extremely vibration. This topic is described an analectic analysis for the cooling characteristics of the fission moly-99 target to find the minimum cooling water. It was confirmed through the analysis results that the minimum cooling water, about 2.717 kg/s flew through the flow tube under the worst case that the guide tube got no perforating holes for cooling water to pass through the holes and that the target was safely cooled under about seventy percent (70%) of the maximum allowable temperature of the target.

• Nuclear Engineering and Technology
• /
• v.54 no.5
• /
• pp.1535-1540
• /
• 2022

A solid tungsten target was used at the China Spallation Neutron Source (CSNS) with 100 kW proton beam power. To improve the lifetime, hot isostatic pressing (HIP) process was selected to bond tantalum cladding with tungsten plates. Radioactive isotope ¹⁸²Ta, an activation product of tantalum, was found in the cooling water after a period of operation, however, no radioactive isotopes of ¹⁸⁷W was found, which shows the tantalum layer remained mostly intact. The CSNS Target-1 had been operating safely for three years and was replaced by Target-2 in August 2020.

• Journal of Korean Society of Water and Wastewater
• /
• v.13 no.4
• /
• pp.62-71
• /
• 1999

The containment retardation capacities of four different aquifers were evaluated in a preliminary study for development of bank filtration in the Young San river area. $NO_3-N$, $NO_2-N$, $NH_4^+-N$, Fe, Mn, phenol, and chloride were selected as the target contaminants and a nonreactive tracer, respectively. Batch isotherm tests were conducted to measure the partition coefficients of the target contaminants. The mass transport parameters of nonreactive tracer were estimated from column tests. From the results of bath isotherm tests, it was shown that lower stream aquifer materials have greater partition coefficients of $NO_3-N$, $NH_4^+-N$, Mn, and phenol than the upper stream aquifer materials; however, there was no significant position-dependent trend for Fe. All aquifer materials tested have the same range of partition coefficients for $NO_2-N$. Column tests showed that the molecular diffusion of Cl- was much less than the mechanical dispersion; and there was no significant difference between the estimated dispersivities of tested aquifer materials. Consequently, it seems that the difference in the containment retardation capacities between four aquifers tested in this study would primarily result not from hydrodynamic dispersion but from partitioning.

• Journal of Wellbeing Management and Applied Psychology
• /
• v.5 no.2
• /
• pp.43-50
• /
• 2022

Purpose: The small-scale environmental impact assessment conducted during the development project stage has focused on the preservation of the natural environment centered on non-urban areas, due to the nature of urbanization, health problems for citizens of high-density urban areas have a limitation in that they are relatively neglected. In the case of strategic environmental impact assessment and environmental impact assessment in urban areas, there is no basis for evaluation in urban areas because there are exceptions to be excluded from the target projects or there are no target project regulations for buildings. Therefore, in this research, we examined the problems with the target project such as the current environmental impact assessment, and tried to establish a system improvement plan that can solve them. Research design, data and methodology: After reviewing the current environmental impact assessment-related laws (including enforcement ordinances) and national land planning laws (including enforcement ordinances), exceptions such as environmental impact assessment in urban areas were identified and problems were identified. Based on this, an amendment to the Enforcement Decree was proposed to provide institutional support for the expansion of target projects such as environmental impact assessment in urban areas. Results and Conclusions: Through this research, it is expected that the projects subject to environmental impact assessment on development projects in urban areas directly related to the health of the people will be expanded, and the net function of the environmental impact assessment system will be maximized.

• Korean Journal of Cognitive Science
• /
• v.15 no.3
• /
• pp.15-24
• /
• 2004

The perceived position of a flashing target object is generally biased towards the direction of eye movement when there is no reference around the target. Current research examined the localization accuracy of a flashing target relative to a static reference. The perceived location of the target relative to the reference was distorted and the pattern of perceptual distortion systematically depended on the position of the reference relative to the target. This kind of result was consistently observed regardless of the distance between the reference and the target and direction of pursuit eye movement. We have discussed how these results could he explained by the theories previously suggested to explain the localization of objects.

• The Transactions of the Korea Information Processing Society
• /
• v.7 no.4
• /
• pp.1236-1245
• /
• 2000

This paper propose a novel scheme, called Mobiel Terminal Initiated Scheme(MTIS), in which mobile terminal initiates the backward handover by sending handover request message with the list of target radio ports. In this scheme, the old ATM switch suporting end-user mobility, denoted by EMAS\ulcorner, checks whether each EMAS\ulcorner, managing the target radio port, has its available resources. If it has, the EMAS\ulcorner performs the path rerouting between CrossOver Switch (COS) and itself after deciding the most suitable target radio port. Therefore, the MT initiates the handover after deciding the most suitable target radio port through the beacon signal of Wireless Access Point (WAP). The EMAS\ulcorner have only to check the resource availability of the target radio port. It is no need to waste time to decide the suitable target radio port. Also, once receiving the request of the resource availability, the EMAS\ulcorner can reduce the rerouting delay time due to perform the path rerouting to the COS. In comparison with that of the ATM-Forum procedure, our proposed MTIS handover delay time reduced 14~21%, and end-to-end transfer delay time reduced 2~9%, as a result of the simulation.

• International Journal of Internet, Broadcasting and Communication
• /
• v.12 no.4
• /
• pp.173-179
• /
• 2020

In this study, we present the difference in thoracic reposition sense in young people (24.00 ±2.20 years old) with and without habitual slouched posture in two target positions of half flexion and half extension. People with habitual slouched posture (n = 20; 11 men and 9 women) and people without slouched posture (n = 20; 10 men and 10 women) were recruited from three universities. Thoracic spine (T-spine) repositioning errors were measured in two target positions (half flexion and half extension). People with habitual slouched posture showed significantly higher thoracic repositioning error in the extension target position than did people without slouched posture (P<0.05). There was no difference in repositioning error in the flexion target position between the two groups (P>0.05). In conclusion, people with habitual slouched posture show lower T-spine repositioning sense in extension than do people without slouched posture. A rehabilitation program to treat habitual slouched posture, such as postural correction education, should be implemented for individuals with decreased position sense of the T-spine.