• 대한치과보철학회:학술대회논문집
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• 2006.04a
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• pp.109-109
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• 2006

• Proceedings of the Korean Society of Crop Science Conference
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• 1990.05a
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• pp.109-109
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• 1990

• Proceedings of the Korean Magnestics Society Conference
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• 2012.11a
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• pp.109-109
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• 2012

• Management & Information Systems Review
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• v.7
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• 한국생물공학회:학술대회논문집
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• 2003.04a
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• pp.550-553
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• 2003

The genes of GFPuv and Cytochrome c-552 were amplified by using PCR, and then, fused each other. Fusion gene of GFPuv and Cytochrome c-552 was inserted into the pTrcHis B vector and transferred to E. coli. A fusion protein of GFPuv and Cytochrome c-552 was expressed in JM109 and BL21. This fusion protein was composed of a His-tag for the rapid one-step purification using an immobilized metal affinity chromatography.

• Journal of Applied and Pure Mathematics
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• v.5 no.1_2
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• pp.109-119
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• 2023

As for the practical purpose of mathematics education, the extrinsic purpose is emphasized. As an alternative to this, a discussion on mathematics education as a character education is urgently requested. It can be said that the main purpose of learning mathematics is to have a form of life that values the form and structure of mathematics. The epistemological basis of such an idea can be seen as based on Kant's philosophy. Kant's epistemology can provide one answer to the question of the intrinsic purpose of mathematics education.

• Korean journal of applied entomology
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• v.47 no.1
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• pp.87-93
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• 2008

Bacillus thuringiensis with selected high toxicities against tobacco cutworm, Spodoptera litura were isolated from domestic soils. When being observed under a phase-contrast microscope, the insecticidal crystal proteins were showed a bipyramidal crystal types. New CAB 109 isolate was identified to B. thuringiensis subsp. aizawai in the H serotype. As a results of insecticidal activities between CAB 109 isolate and 3 existing ready-made products against 3rd larva of S. litura, CAB 109 isolate showed 100% mortality with spore concentration $(1.3{\times}10^7cfu/ml)$. It was a very high insecticidal activity compared with a existing ready-made B. t. products. $LD_{50}$ values of CAB 109 isolate was $9.78{\times}10^5,\;6.87{\times}10^6\;and\;1.83{\times}10^7cfu/ml$ spore concentration against 2nd, 3rd and 4th larva of S. litura, respectively. Unlike Plutella xylostella, S. litura was slowly died after application up to 7 days. The weight of S. litura larva applied with CAB 109 isolate were 6-7 times less than controlled group. Even though it didn't die, it did not grow into next larva. The result observed with scanning electron microscope was that CAB 109 isolate of B. t. aizawai formed a typical bipyramidal crystal protein type. Otherwise, when CAB 109 isolate was examined with SDS-PAGE and with trypsin, there was no difference between CAB 109 strain and ready-made products of B. thuringiensis.

• Korean journal of applied entomology
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• v.48 no.4
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• pp.509-517
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• 2009

Bacillus thuringiensis subsp. aizawai CAB109 isolated in Korea is known active against Spodoptera sp.. Especially, B. thuringiensis aizawai CAB109 isolates showed 100% mortality against Spodoptera litura and Spodoptera exigua. To screen highly active B. thuringiensis, the pathogenicity of B. thuringiensis CAB109 was compared with that of commercialized B. thuringiensis products. $LC_{50}$ values of CAB109, product TB-WP and product SC strains of B. thuringiensis were $1.3{\times}10^5$, $2.3{\times}10^6$ and $5.2{\times}10^5\;cfu/ml$ against the 2nd larva of S. litura and $1.8{\times}10^4$, $1.3{\times}10^6$ and $1.5{\times}10^6\;cfu/ml$ against the 2nd larva S. exigua, respectively. To determine new gene's existence and absence, the plasmid DNA was extracted, and compared to that of B.t. aizawai HD-133. Both B. thuringiensis were not like plasmid DNA pattern. PCR technique was used to predict both plasmid DNA's cry gene. PCR products analysis showed that B.t. CAB109 harbor Cry1Aa, Cry1Ab, Cry1C and Cry1D and B.t. HD-133 has Cry1Aa and Cry1Ab, respectively.

• Biomedical Science Letters
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• v.5 no.1
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• pp.17-26
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• 1999

To evaluate the spreading possibilities of the marRAB mutation of E. coli Mar mutant among gram-negative bacilli, chromosomal marRAB mutations of Mar mutants were transduced by $\lambda$placMu9 into pUC19 (Lac$^{+}$, Ap$^{r}$) cloning site in another strains of E. coli or onto the chrmosome of S. typhimurium and P. aeruginosa, selected for transduction by Mar phenotype, Lac$^{-}$, or Ap$^{r}$, and tested for their antimicrobial resistance with or without addition of salicylate (SAL). Compared with wild type strains of JM109, NM522, harboring pUC19 or not, respectively, all strains of JM109 or NM522 carrying pUC19::marRAB mutation showed higher levels of antimicrobial resistance and SAL induction of Mar phenotype than those of wild type. However, in contrast to the original Mar mutants, there were some tendencies of decreased antimicrobial resistance of JM109 or NM522 harboring pUC19::marRAB mutation with SAL induction against chlorarnphenicol (Cm) and tetracycline (Tc), or Tc and ciprofloxacin (Cp), respectively. Almost the same results, as shown as the cases of E. coli JM109 or NM522, were obtained from all transductants of S. typhimurium and P. aeruginosa, except Cp, against which increased antimicrobial resistance with SAL induction was shown. This study, employed the methods of transformation or transduction among intercellular gene transfer methods between gram-negative bacteria, shows the evidences that suggest indirectly the spreading possibilities of marRAB mutation among gram-negative bacilli.

• Monthly Duck's Village
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• s.93
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• pp.100-109
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• 2011