• 유통과학연구
• /
• 제17권10호
• /
• pp.41-48
• /
• 2019

Purpose - This study investigates whether financial analysts consider the intangible investment implicit in selling, general, and administrative (SG&A) expenditures to forecast firms' future earnings. Research design, data, and methodology - Using 52,609 U.S. firm-year observations spanning 1984-2016, this study examines the association between the Intangible investment implicit in SG&A expenditures and properties of analysts' earnings forecasts. To estimate the Intangible investment of SG&A, I decompose SG&A excluding R&D and advertising expenditures into maintenance and investment components following Enache and Srivastava (2017). Results - The main results show that analysts' earnings forecast errors and dispersion in analysts' forecasts increase with the intangible investment derived from SG&A because the investment component of SG&A affects future earnings and the uncertainty of those earnings. However, these results are weakened in the wholesale and retail industries where firms have a higher level of investment component of SG&A. I attribute the weaker results to low R&D expenditures in those industries. Conclusion - This study indicates that financial analysts incorporate the intangible investment of SG&A into their earnings forecasts differently across firms and industries. Furthermore, this study supports the argument for the separate reporting of the investment nature of SG&A from other operating expenses such as maintenance nature of SG&A.

• Toxicological Research
• /
• 제11권2호
• /
• pp.295-302
• /
• 1995

Menadione-ghitathione conjugate (MEN-SG), a metabolite of menadione, is known to be a redoxcycler in rat hepatocyte subcellular fraction. Therefore, it was assumed that MEN-SG could exert cytotoxlclty to ral platelets, another target tissue of menadione. We first synthesized MEN-SG, the identity of which was verified by mass, $^1{H}$-NMR and UV-visible spectra. In addition, the stability of MEN-SG was investigated in biological assay system. MEN-SG was degraded in a time-dependent manner in DMSO which had been used as a vehicle and thus, tris-HCl buffer was used as a vehicle of MEN-SG despite the low solubility in it. Perchloric acid as well as platelets itself did not affect the stability of MEN-SG. Our next attempt was the evaluation of cytotoxicity of MEN-SG in rat platelets. MEN-SG did not induce cytotoxicity to rat platelets measured by two different methods, LDH release and turbidity changes. The extents of oxygen consumption by MEN-SG in intact platelets were significantly lower than those by menadione, though it had been observed that oxygen consumptions by menadione and MENSG were similar in subcellular fractioas of platelets. These results suggest that MEN-SG is not toxic to rat platelets despite its redox cycling capacity and glutathione conjugation reaction of menadione could be regarded as a detoxification process.

• 대한수학회보
• /
• 제59권5호
• /
• pp.1317-1325
• /
• 2022

In this note, we prove that an Artinian local ring is G-semisimple (resp., SG-semisimple, 2-SG-semisimple) if and only if its maximal ideal is G-projective (resp., SG-projective, 2-SG-projective). As a corollary, we obtain the global statement of the above. We also give some examples of local G-semisimple rings whose maximal ideals are n-generated for some positive integer n.

• 한국전산유체공학회지
• /
• 제20권3호
• /
• pp.87-93
• /
• 2015

In this study, a numerical analysis was performed to simulate the thermal-hydraulic response of the secondary side of a steam generator(SG) model equipped with an orifice-type SG outlet flow restrictor to a main steam line break(MSLB) at a pressurized water reactor(PWR) plant. The SG analysis model includes the SG upper steam space and the part of the main steam pipe between the SG outlet and the broken pipe end. By comparing the numerical calculation results for the present SG model to those obtained for a simple SG model having no flow restrictor, the effects of the flow restrictor on the thermal-hydraulic response of SG to the MSLB were investigated.

• Nuclear Engineering and Technology
• /
• 제35권6호
• /
• pp.566-580
• /
• 2003

To resolve the concern of the SWR possibility in LMR and improve the economic feature of LMR, relative performance of various SG designs using a double tube bundle configuration is evaluated and a new SG design concept is proposed. The new steam generator design houses two tube bundles that are functionally different and its tube bundle region is radially divided into two. It prevents the occurrence of sodium water reaction while sodium is still used as the coolant for the primary heat transport system. The feasibility of the SG with a double tube bundle for actual use in an LMR plant is evaluated by setting up the skeleton of the NSSS for various possible configurations of the SG tube bundles. The evaluation revealed the relative advantages and disadvantages of the configurations and the new SG design concept performs good and can be actually used in an LMR plant.

• Nuclear Engineering and Technology
• /
• 제50권6호
• /
• pp.981-988
• /
• 2018

An experiment was performed for the OECD/NEA ROSA-2 Project with the large-scale test facility (LSTF), which simulated a steam generator tube rupture (SGTR) accident due to a double-ended guillotine break of one of steam generator (SG) U-tubes with operator recovery actions in a pressurized water reactor. The relief valve of broken SG opened three times after the start of intact SG secondary-side depressurization as the recovery action. Multi-dimensional phenomena specific to the SGTR accident appeared such as significant thermal stratification in a cold leg in broken loop especially during the operation of high-pressure injection (HPI) system. The RELAP5/MOD3.3 code overpredicted the broken SG secondary-side pressure after the start of the intact SG secondary-side depressurization, and failed to calculate the cold leg fluid temperature in broken loop. The combination of the number of the ruptured SG tubes and the HPI system operation difference was found to significantly affect the primary and SG secondary-side pressures through sensitivity analyses with the RELAP5 code.

• 동의생리병리학회지
• /
• 제19권3호
• /
• pp.640-646
• /
• 2005

This study was performed for the investigation of anticancer effects of Siegesbeckia glabrescens(SG) on HepG2 cells, a human hepatoma cell line. In the previous study, we examined the involvement of nitric oxide (NO) on anti-proliferative and apoptotic efficacy of SG in vascular smooth muscle cells. The possible mechanism of the apoptotic effects of SG was investigated in HepG2 cells. SG showed potent cytotoxic activity in HepG2 but not chang cells, liver normal cells. SG treatment caused morphological change such as cell shrinkage, nuclei condensation and cell blebbing in HepG2 cells. SG also increased the nitrite production of HepG2 cells in a dose-dependent manner. Furthermore, L-NNA treatment inhibited the anti-proliferative effect of SG. From RT-PCR, SG decreased Bcl-2 but no affected on Bax. Western blot for procaspase-3 and COX-2 showed that degradation of procaspase-3 protein level or inhibition of COX-2 protein expression by SG treatment. In addition, the apoptotic effect of SG was also demonstrated by DNA laddering. In conclusion, SG-induced HepG2 cells death can occur via apoptosis which was dose-dependent, and associated with apoptosis-related Bcl-2/Bax gene expressions, COX-2 inhibition, caspase-3 activation and NO pathway. These results suggest that SG is potentially useful as a chemotherapeutic/chemopreventive agent in hepatocellular carcinoma.

• 동의생리병리학회지
• /
• 제20권5호
• /
• pp.1233-1240
• /
• 2006

We have recently demonstrated that Siegesbeckia glabrescens(SG), a herbal medicine, induces apoptosis via nitric oxide(NO) production in human aortic smooth muscle cells(HASMCS). However, the molecular pathways involved in SG-mediated apoptosis are not fully understand. In the present study, we investigated the cellular mechanisms of SG-induced apoptosis in HASMCS. SG induced NO production through inducible nitric oxide synthase(iNOS) induction. The apoptotic effect of SG was attenuated by L-NNA, a NOS inhibitor. In the presence of L-NNA, the degradation of procaspase-3 by SG was inhibited. SG treatment induced a decrease in Bcl-2 expression but did not affect the expression of Bax. In addition, SG treatment evoked both down-regulation of PKC ${\alpha}$ and inhibition of PKC ${\alpha}$ phosphorylation. These downregulations were reversed by addition of L-NNA. It seems likely to De a downregulation of PKC${\alpha}$ due to long term treatment with PMA. Taken together, these results suggest that apoptotic effects of SG may be due to NO production via iNOS mRNA expression. Furthermore, Bcl-2 and PKC${\alpha}$ downregulation, and caspase-3 activation may be involved in the mechanisms for apoptotic effects by SG.

• 한국식품영양과학회지
• /
• 제27권5호
• /
• pp.858-863
• /
• 1998

The Mixed effect of Salvia miltiorrhiza and Glycyrrhiza uralensis(SG) on kimchi fermentation was investigated by measuring changes of physicochemical, icrobiological and sensory qualities of kimchi during fermentation. The pH of SG-added kimchi was a little higher than that of control during the fermentation. Titratable acidity, viable cell of total bacteria and lactic acid bacteria in mixed medicinal herbs(SG) added kimchi were changed more slowly than those in control. The inhibitory effect of the mixture on kimchi fermentation was increased as the concentration of the mixture was increased from 1% to 5%. Total bacteria and lactic acid bacteria of 3% and 5% SG-added kimchi reduced to 1.3~2.9 and 1.2~4.0 log10 cycle after 15 days fermentatin compared to control. The changes in texture of SG-added kimchi was a higher and sour taste of SG-containing kimchi excepts of 1% SG-added kimchi was more weak than that of control. Sensory score of flavor and overall acceptability did not show any significant difference between SG-added kimchi and control during fermentation. But SG-added kimchi decreased its sensory quality by 5% the other kimch.

• 한국융합학회논문지
• /
• 제7권3호
• /
• pp.185-193
• /
• 2016

본 연구는 근감소증 비만을 가지고 있는 고령여성의 규칙적인 운동을 통하여 비만 및 근감소증 예방뿐만 아니라 일상생활의 개선 및 대사적 질환들의 예방을 위한 효과적인 프로그램을 제공하는데 목적이 있다. 본 연구대상자는 65세 이상의 여성고령자 중 근감소증 비만군(SG, n=10), 일반 비만군(OG, n=10)을 대상으로 복합운동을 실시하였다. 연구결과 %fat은 SG에서 운동 후 유의하게 감소하는 것으로 나타났다. 사지근육량에서는 SG에서 유의하게 증가한 것으로 나타났다. 기능적 체력의 변화 중 의자에 일어섰다 앉기, 덤벨 들기에서도 SG가 운동 후에 유의하게 증가한 것으로 나타났다. 또한 의자에 앉아 윗몸 앞으로 굽히기에서도 SG와 OG의 비교에서 유의한 차이가 있는 것으로 나타났다. 등 뒤에서 손잡기는 SG가 사후에 유의하게 감소한 것으로 나타났고, 2분간 제자리 걷기는 SG가 사전에 비해 사후에 유의하게 증가한 것으로 나타났다. 성장호르몬은 집단 간에 유의한 차이가 있는 것으로 나타났으며, IGF-1은 SG가 사전에 비해 사후에 유의하게 증가한 것으로 나타났다.