• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.277-286
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• 2021

This paper examines the readiness of Jordanian insurance companies to apply the International Financial Reporting Standards (IFRS 17), and the challenges of its application. The study developed a questionnaire based on prior related studies, and in the light of IFRS 17, the study used different statistical methods and techniques such as means, standard deviation, and t-test to achieve its goals. The results indicate that Jordanian insurance companies are not ready to apply IFRS 17, for several reasons. Most importantly, insurance companies have a low level of ability to define the scope of IFRS 17, study the impact of IFRS 17 application to financial reports, and develop new internal monitoring methods to apply IFRS 17. As for the challenges for applying IFRS 17, the biggest is the data challenge, followed by the challenges of first-time implementation, systems, and results and presentation. Finally, this paper advocates that it has become important for Jordanian insurance companies and supervisory bodies to enhance their readiness to apply IFRS 17 within a scheduled time framework and by taking several preparatory steps: performing simulations consisting of procedures to deal with IFRS 17 requirements and the impact on financial reports, and helping human resources with familiarization and application of IFRS 17.

• The Korean Journal of Applied Statistics
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• v.35 no.3
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• pp.347-356
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• 2022

This article is concerned with asymmetric volatility models for financial time series. A generalization of standard single-threshold volatility model is discussed via multiple-threshold in which we specialize to twothreshold case for ease of presentation. An empirical illustration is made by analyzing S&P500 data from NYSE (New York Stock Exchange). For comparison measures between competing models, parametric bootstrap method is used to generate forecast distributions from which summary statistics of CP (Coverage Probability) and PE (Prediction Error) are obtained. It is demonstrated that our suggestion is useful in the field of asymmetric volatility analysis.

• Journal of Veterinary Clinics
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• v.39 no.6
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• pp.373-377
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• 2022

Hypercoagulability is the most common coagulopathy seen in dogs with neoplasia, whereas a hypocoagulable state is relatively rare. A 16-year-old spayed female miniature Schnauzer presented with bilateral epistaxis, bilateral hindlimb swelling, and lameness. Previously, the dog was diagnosed with intermediate grade solid carcinoma after mastectomy, and then showed generalized ecchymoses on the abdomen and bilateral hindlimbs on presentation. Laboratory tests revealed a hypocoagulable state, including thrombocytopenia, hypofibrinogenemia, and delayed prothrombin and activated partial thromboplastin time. Thromboelastography demonstrated a prolonged K time with a decreased alpha angle and low maximal amplitude, reflecting a decrease in clot strength. The hypocoagulable state of disseminated intravascular coagulopathy was speculated based on the presence of an underlying tumor, clinical symptoms, and laboratory results of the hypocoagulable state. This case shows the incidence of hemostatic dysfunction as a paraneoplastic syndrome in a dog with mammary gland carcinoma.

• Proceedings of the Korean Society of Crop Science Conference
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• 2022.10a
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• pp.188-188
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• 2022

Our previous study identified a resistance locus to Phytophthora sojae (isolate 2457) in an interval of 3.8-4.7 Mbp on chromosome 3 via genetic mapping using a 'Daepung'×'Daewon' recombinant inbred population. Since differential gene expression between Daepung (susceptible) and Daewon (resistant) after inoculation of P. sojae is unknown, RNA sequencing was carried out to compare transcriptomic changes between the two genotypes following inoculation with P. sojae isolate 2457. The two varieties were inoculated using hypocotyl inoculation at the VC stage and stem tissue of 1 cm above and below of the inoculated site were sampled at 0, 6, 12 hours after inoculation (hai), respectively. Differentially expressed genes (DEGs) under same cultivar in different time point and Daepung vs. Daewon in same time point were investigated. In comparison of Daepung vs. Daewon at 12 hai, a total of 3,513 DEGs were identified, including two nucleotide-binding site-leucine rich repeat (NBS-LRR) genes (Glyma.03g034800 and Glyma.03g034900) that are located in the previously reported resistance locus on chromosome 3. In addition, 14,966 DEGs were detected between 0 vs. 6 hai, containing one of candidate genes (Glyma.03g035300). This gene was upregulated by up to 4-fold in Daewon and Daepung. Additional results will be further discussed in the presentation. This study will provide valuable information for soybean crop improvement.

• Journal of Veterinary Science
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• v.25 no.4
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• pp.50.1-50.6
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• 2024

Importance: Canine extraction of large carnivores can pose significant risk due to extensive tissue damage during aggressive bone reduction. This report highlights a rare instance in which the use of a piezoelectric surgical unit (PSU) for maxillary canine extraction in a large carnivore resulted in successful outcomes with minimal tissue damage. Case presentation: A 10-year-old male African lion presented with decreased appetite because of bilateral maxillary canine fractures. Intraoral radiographs revealed enlarged root canals and periapical radiolucency of the fractured canines, leading to a diagnosis of periapical periodontitis and pulpitis. To extract the right maxillary canine, conventional method using hand instrument failed to achieve adequate luxation, necessitating the use of the flat blade of the PSU to sever the periodontal ligament. The left maxillary canine was extracted using PSU from the beginning, and the extraction time was markedly shortened by using PSU without additional alveolar bone damage or bleeding. Conclusion and Relevance: This case demonstrated that utilizing PSU for canine extraction in a lion resulted in periodontal ligament separation, reducing damage to the alveolar bone and shortening surgical time. It suggests the promising application of PSU in tooth extraction for large wild animals, indicating its potential significance in veterinary dentistry.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.44 no.3
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• pp.218-228
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• 2008

This paper describes on the real-time tracking of ship's dynamic behavior by AIS information in the coastal waters. The AIS data was received at a land station by using the antenna of AIS receiver mounted on the rooftop of the laboratory, Pukyong National University (PKNU), Busan, Korea, and stored as a NMEA format of serial output sentence of VDM(VHF Data-Link Message) and displayed on the ENC(Electronic Navigational Chart) of a PC-based ECDIS. In this study, the AIS receiver was mainly used to obtain the dynamic information that is necessary to evaluate and track the movement situation of training ship "KAYA" of PKNU in the coastal waters. The change of position with time for the ship turning under the rudder angle of port $30^{\circ}$ was correctly tracked with the turning circle of 940 m in diameter on the ENC of a PC-based ECDIS. Then, the dynamic information of the AIS system was updated every 6.29 seconds under the turning situation for the speed of 10.9 knots and every 21.65 seconds under the situation running at the speed of 11.05 knots on the straight line route of $155^{\circ}$, respectively. In case of AIS target tracking in the inshore zone behind large topographical obstructions, such as mountain and apartment buildings, the update rate of dynamic information was irregularly changed by the existence of land obstacles. However, the position tracking by AIS information under the situation existing no sea obstructions was achieved in real or near real-time and the instant presentation of course alternations for the ship was correctly monitored by using a PC-based ECDIS. From these results, we concluded that the PC-based ECDIS technology and methodology combined with the AIS information can be easily extended and applied to the surveillance and management for the fishing operation of fishing vessels in the coastal zone and in the EEZ fishing grounds.

• Journal of Advanced Navigation Technology
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• v.19 no.5
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• pp.411-416
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• 2015

The service size of an IoT environment is determined by the various types of sensors. A gateway for relaying sensor information from various sensors is a representative middleware system, and an infographics showing the information with a graphical presentation of data and information is a client system for representing real-time information efficiently, it is necessary a similar test bed with IoT environment to develop a real-time infographics displaying a large amount of information effectively. The testing tools used in developing the existing network systems are mostly made to be suitable for functional testing and performance testing of the driven unit. In this paper, we proposed a mean which is web-based simulation framework to create a variety of information required for real-time infographics development, and evaluate the function of the system proposed by the test function of the comparison with the previous network test tool.

• Journal of Internet Computing and Services
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• v.11 no.4
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• pp.1-10
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• 2010

As recent fusion industry and ubiquitous technology have grown fast, network contents, which require high load, are provided in various infrastructures and facilities such as u-city and smart phones. Therefore, it is anticipated that the playback quality of multimedia compared to network loads degrades dramatically due to the drastic increment of real-time reference of conventional high load contents (eg. multimedia data). In this paper, we improved the method of the traffic assignment based on MPP which elevated the playback quality of multimedia by assigning discriminately the possible traffic of MMS with TP coefficients. When the TP coefficient which combines content preference with media preference was applied to a real-time traffic assignment scheduler, the simulation results showed that the multimedia playback stream was assigned within the possible traffic of a server. The real-time scheduling algorithm was improved by using the TP coefficient that combines the time-dependent image contents and the weighted value of media preference. It was observed from the experiment that the loss of the possible traffic decreases to 3.91% and 3.88% for three and four clients respectively.

• Journal of Veterinary Clinics
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• v.36 no.3
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• pp.150-154
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• 2019

The purpose of this study was to investigate the etiological distribution, therapeutic outcome, and survival time in canine epilepsy. The medical records of 57 epileptic dogs were reviewed for the evaluation of etiological distribution. Among them, 27 dogs (47%) and 30 dogs (52%) had idiopathic epilepsy (IdE) and structural epilepsy (StE), respectively. Twenty-nine dogs (IdE: 16 dogs, StE: 13 dogs) were evaluated for therapeutic outcome and survival time. The incidence of generalized epileptic seizure (IdE, 56% vs. StE, 44%; P = 0.043) and the median seizure frequency at the time of first presentation (IdE, 2.0/month vs. StE, 13.3/month; P < 0.01) were significantly different between the two groups. Although pre-treatment seizure frequency and duration were not different, the median duration of seizure in the IdE group (0.5 min) was significantly shorter than that in the StE group (3 min) after treatment (P < 0.01). In addition, the median frequency of seizure was relatively lower in the IdE group (0.25/month) compared to the StE group (2.00/month) following antiepileptic therapy (P = 0.053). The median survival time of the IdE group (1.5 years [95% CI, 1.0-2.3 years]) was significantly longer than that of the StE group (0.4 year [95% CI, 0.2-1.3 years]) (P < 0.01). The information on etiological data and intracranial lesions may be useful for predicting treatment response and prognosis in epileptic dogs.

• Annals of Hepato-Biliary-Pancreatic Surgery
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• v.27 no.3
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• pp.271-276
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• 2023

Backgrounds/Aims: Laparoscopic cholecystectomy within one week of acute cholecystitis is considered safe and advantageous. Surgery beyond first week is reserved for non-resolving attack or complications. To compare clinical outcomes of patients undergoing laparoscopic cholecystectomy in the first week and between two to six weeks of an attack of acute cholecystitis. Methods: In an analysis of a prospectively maintained database, all patients who underwent laparoscopic cholecystectomy for acute cholecystitis were divided into two groups: group A, operated within one week; and group B, operated between two to six weeks of an attack. Main variables studied were mean operative time, conversion to open cholecystectomy, morbidity profile, and duration of hospital stay. Results: A total of 116 patients (74 in group A and 42 in group B) were included. Mean interval between onset of symptoms & surgery was five days (range, 1-7 days) in group A and 12 days (range, 8-20 days) in group B. Operative time and incidence of subtotal cholecystectomy were higher in group B (statistically not significant). Mean postoperative stay was 2 days in group A and 3 days in group B. Laparoscopy was converted to open cholecystectomy in two patients in each group. There was no incidence of biliary injury. One patient in group B died during the postoperative period due to continued sepsis and multiorgan failure. Conclusions: In tertiary care setting, with adequate surgical expertise, laparoscopic cholecystectomy can be safely performed in patients with acute cholecystitis irrespective of the time of presentation.