• Journal of the Korean Society of Manufacturing Process Engineers
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• v.21 no.9
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• pp.63-70
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• 2022

Laser welding has attracted great attention as a tool used to join electrical steel coils. In this study, laser butt welding for electrical steel coil joining was conducted using the Taguchi method. It was found that structural defects such as void sand cracks were not produced in welds. This indicated that the performance of laser welding in electrical steel was excellent. According to the Taguchi analysis, the total welding quality index (TWQI) considering the bead height and roughness and tensile strength of the weld joint was almost evenly affected by laser power, welding speed, and focal position. The optimum welding conditions to maximize the TWQI were a laser power of 1220W, welding speed of 90 mm/s, and a focal position of 1mm. The regress model predicting the TWQI was also developed using the surface response method. We found that the model predicts measured values with an average error of 16.36%.

• Asia-Pacific Journal of Business
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• v.13 no.1
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• pp.231-245
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• 2022

Purpose - The purpose of this study is to examine the effect of book-tax conformity on conforming tax avoidance and non-conforming tax avoidance. Design/methodology/approach - This study uses financial data from 1996 to 2019 of 34 countries. We regress conforming or non-conforming tax avoidance on book-tax conformity. We use the book-tax conformity measure developed by Atwood et al. (2010), the non-conforming tax avoidance measure developed by Desai and Dharmapala (2006), and the conforming tax avoidance measure developed by Badertscher et al. (2019). Findings - First, book-tax conformity has a significant positive relationship with non-conforming tax avoidance. Second, book-tax conformity is not statistically related to conforming tax avoidance. Research implications or Originality - While prior research focuses on the effect of book-tax conformity on earnings quality, we examine on the effect on tax avoidance. Furthermore, this study is expected to provide important policy implications regarding the types of tax avoidance strategies that tax authorities should pay attention to. Our results imply that tax authorities in countries with high book-tax conformity should pay more attention to non-conforming tax avoidance than to conforming tax avoidance.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.195-202
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• 2022

This study investigates whether institutional investors increase or decrease the volatility of stock returns in the Thai stock market. For the purpose we used the data from SETSMART, a database provided by the Stock Exchange of Thailand (SET). Our sample is a balanced panel data covering 3,160 firm-year observations from 316 nonfinancial firms listed on the SET from 2011 to 2020. We analyze the link between institutional holdings and the volatility of stock returns by the pooled Ordinary Least Squares (OLS) model, the fixed effects model, and the random-effects model. In particular, we regress the stock return volatility on institutional ownership while controlling for firm size, financial leverage, growth opportunities, and stock turnover and accounting for industry effects and year effects. Our results indicate institutional investors' positive and significant influence on the volatility of the stock returns. Additionally, we performed the dynamic Generalized Method of Moment (GMM) estimator to alleviate concerns of possible endogeneity. The result still shows a positive impact of institutional investors on the volatility in stock returns. Overall, the findings of this study suggest that an increase in the volatility of stock returns in the Thai stock market may stem from a higher proportion of equity held by the institutional investors.

• Journal of Distribution Science
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• v.20 no.4
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• pp.51-63
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• 2022

Purposes: The purpose of this study is to develop and test a possible model that investigates the relationships between green investment, CSR disclosure, social collaboration initiatives, and firm distribution performance to deal with environmental change because it's become the major stakeholder since it affects increasingly global company performance index. Research methodology: In this study a quantitative method was adopted. The 220 respondents were owners and managers of manufacturing enterprises from Indonesia. The structural equation model (SEM) was used to test the hypotheses, and the Partial Least Square (SmartPLS) was used as the data analysis tool. Findings: The study's finding shows that green investment has a significant effect on CSR disclosure, and CSR disclosure has a positive relationship with social collaborative initiatives and the firm's distribution performance. Similarly, social collaborative initiatives also significantly impact a firm's distribution performance. Limitations: This study uses variables that are still abstract and have not been able to regress the dimensions contained there into conclusion variables for each antecedent variable. In addition, this study only used a sample with a small scope, namely Central Java Province, Indonesia. Contribution: The findings of this study contribute to the body of literature in the field of organizational management and support the agency and stakeholder theories. For the practical contribution, this study provides the way to build and implement green-based investment strategies as a competitive edge and improve firm's distribution performance.

• Annals of Hepato-Biliary-Pancreatic Surgery
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• v.27 no.2
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• pp.220-225
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• 2023

Congenital duplication of the extrahepatic bile duct (DEBD) is an unusual anomaly of the biliary system. It occurs due to inability of the embryological duplex biliary system to regress. DEBD has various subtypes depending on the morphology and opening of the aberrant common bile duct. It can have distinct complications. We encountered a 38-year-old lady who experienced pain in the right upper abdomen along with a low-grade fever. Magnetic resonance cholangiopancreatography revealed DEBD with multiple calculi in the right hepatic duct (ductolithiasis) and joining of the right hepatic duct with the left hepatic duct in the intrapancreatic region. Endoscopic retrograde cholangiography failed to clear the calculi from the right duct. They were then managed by common bile duct exploration and roux-en-Y right hepaticojejunostomy for biliary drainage. Her postoperative period was uneventful. She is currently doing well after three months of follow-up. Hence, a proper preoperative delineation of such rare anomalies is essential. It could avoid inadvertent injury to the bile duct and operative complications.

• Archives of Craniofacial Surgery
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• v.25 no.1
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• pp.38-43
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• 2024

Cherubism is a rare fibro-osseous condition characterized by bilateral expansion of the mandible and maxilla. Due to its rarity, treatment guidelines for cherubism have not been clearly established. Observation without surgical intervention is typically recommended, as cherubism often regresses spontaneously after puberty. However, a surgical intervention may be necessary if aggressive lesions lead to severe complications. In this report, we present a case involving surgical management of cherubism that did not spontaneously regress until early adulthood. An 18-year-old man was diagnosed with cherubism, presenting characteristic upward-looking eyes and a swollen face. He strongly desired surgical management. Gross contouring of the mandible was performed using an osteotome. Subsequently, delicate contouring was performed by bone burring and curettage. The remaining multiple locular bony defects were filled with demineralized bone matrix. No major complications, including infection and hematoma, occurred during the 8-month follow-up period. The facial contour remained stable without the aggravation of cherubism. The patient was satisfied with the cosmetic results. Considering that cherubism is a rare disease globally, with few reported cases in Korea, and that treatment guidelines are not clearly established, we anticipate that the results of this case will contribute to the development of future protocols for treating cherubism.

• Smart Structures and Systems
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• v.21 no.4
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• pp.421-433
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• 2018

Carbon fiber reinforced polymer (CFRP) cable has good mechanical properties and corrosion resistance. However, the anchorage of CFRP cable is a big issue due to the anisotropic property of CFRP material. In this article, a high-efficient bonding anchorage with novel configuration is developed for CFRP cables. The acoustic emission (AE) technique is employed to evaluate the performance of anchorage in the fatigue test and post-fatigue ultimate bearing capacity test. The obtained AE signals are analyzed by using a combination of unsupervised K-means clustering and supervised K-nearest neighbor classification (K-NN) for quantifying the performance of the anchorage and damage evolutions. An AE feature vector (including both frequency and energy characteristics of AE signal) for clustering analysis is proposed and the under-sampling approaches are employed to regress the influence of the imbalanced classes distribution in AE dataset for improving clustering quality. The results indicate that four classes exist in AE dataset, which correspond to the shear deformation of potting compound, matrix cracking, fiber-matrix debonding and fiber fracture in CFRP bars. The AE intensity released by the deformation of potting compound is very slight during the whole loading process and no obvious premature damage observed in CFRP bars aroused by anchorage effect at relative low stress level, indicating the anchorage configuration in this study is reliable.

• Spatial Information Research
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• v.2 no.1
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• pp.3-14
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• 1994

The external diseconomy has been accelerated by the megaspatial structure of metropolis such as Seoul Capital Region(below SCR), Korea in which the more than 10 million populations inhabit. The main course for It could be elaborated by the overconcentration of the urban and regional function of various kinds. The study is performed to analyze quantitatively the status quo of the region as described above and proceed into forecasting the future population trend, the land use at location for the increment of regional population and to set the location of new towns in Seoul Capital Region System projected by the methods in computer algorithm of descriptive models such as the simple and multiple regress ion analysis models, the gravity model and the facility location on a plane model analysis. The goal and object ive of the metropolitan planning are to decentralize the regional growth management to the optimum degree, which will not hinder the economic growth of the region, but the result of the study is that we can not discourage the functional concentration of Seoul Capital Region and, we have to provide the region with the appropriate new towns.

• Korean Journal of Medicinal Crop Science
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• v.10 no.5
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• pp.409-414
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• 2002

This study was carried out in order to investigate the main traits related to photosynthesis by multiple regression analysis. The photosynthetic rate showed more significant increase in shaded leaves of plant than in non-shaded leaves of plant after shading treatment for 44 days. Negative correlation was found between net photosynthetic rate and SLA(specific leaf area). However, the values obtained from the linear equation were different and were highly significance. From the above results, net photosynthetic rate of shading treatment is higher than that of control in the same SLA. We also found that there were correlation between stomatal conductance and SPAD as well as net photosynthetic rate and stomatal conductance. By the multiple regression analysis, SPAD value, SLA, stomatal conductance and leaf water potential showed a higher correlation coefficient of $r=0.848^{**}$. From the results, out of 4 factors(SPAD value, SLA, stomatal conductance, leaf water potential) stomatal conductance was main factor in the view points of partial regressing.

• BMB Reports
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• v.45 no.6
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• pp.337-341
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• 2012

Different from humans, who have a continuous dentition of teeth, mice have only three molars and one incisor separated by a toothless region called the diastema in the hemi mandibular arch. Although tooth buds form in the embryonic diastema, they regress and do not develop into teeth. In this study, we evaluated the proteins that modulate the diastema formation through comparative analysis with molar-forming tissue by liquid chromatography-tandem mass spectroscopy (LC-MS/MS) proteome analysis. From the comparative and semi-quantitative proteome analysis, we identified 147 up- and 173 down-regulated proteins in the diastema compared to the molar forming proteins. Based on this proteome analysis, we selected and evaluated two candidate proteins, EMERIN and RAB7A, as diastema tissue specific markers. This study provides the first list of proteins that were detected in the mouse embryonic diastema region, which will be useful to understand the mechanisms of tooth development.