• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.179-188
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• 2021

The purpose of this study is to examine the level of aggressive tax planning (ATP) among companies listed in the Access, Certainty, Efficiency (ACE) Market of Bursa Malaysia. On top of that, this study also investigates the relationship between company characteristics, ethnicity, and ATP. This study uses a balanced pooled sample of 105 firm years-observations for the period from 2014 to 2018. These samples were selected to provide new insight into this market and to explore the attitude of small firms toward ATP in Malaysia. The data was retrieved from DataStream and the downloaded annual reports. The finding shows that profitability and financial distress have a significant relationship with ATP. Other variables including size, capital intensity, inventory intensity, leverage, and ethnicity, were not determinants of ATP. The result in this study may assist the reader in understanding the nature of companies in the ACE market, particularly on its behavior toward tax planning. A strict requirement is needed to be adopted in the sample selection process, thus limiting the sample size. Further, since the previous study focused on large companies, the discussion of this paper will provide new insight into the nature of tax planning within the small- and medium-sized companies in Malaysia.

• International journal of thyroidology
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• 제11권2호
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• pp.143-151
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• 2018

Background and Objectives: Sirtuins (SIRTs) play important roles in cellular and organismal homeostasis. They have distinct gene expression patterns in various cancers; however, the relationship between SIRT expression and the progression of thyroid cancer is unclear. We investigated the expression of SIRTs in patients with papillary thyroid carcinoma (PTC) and their role as biomarkers for predicting the aggressiveness of this disease. Materials and Methods: We used immunohistochemical staining to evaluate the expression of SIRT1 and SIRT3 in tumor specimens from 270 patients with PTC. We also evaluated the potential association between SIRT expression and diverse clinicopathological features. Results: High SIRT1 expression was negatively correlated with lymphovascular invasion, central lymph node metastasis, and lateral lymph node metastasis. Multivariate analyses revealed that high SIRT1 expression was a negative independent risk factor for lateral lymph node metastasis. By contrast, high SIRT3 expression was positively correlated with locoregional recurrence. Interestingly, when patients were grouped by tumor SIRT expression patterns, the group with low SIRT1 expression and high SIRT3 expression was correlated with more aggressive cancer phenotypes including central lymph node metastasis and lateral lymph node metastasis. Conclusion: Our results suggest that SIRTs play dual roles in tumor progression, and the combination of decreased SIRT1 expression and increased SIRT3 expression is significantly associated with a poor prognosis in patients with PTC.

• The Plant Pathology Journal
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• 제35권2호
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• pp.100-111
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• 2019

Glomerella leaf spot (GLS) caused by Colletotrichum spp. is a destructive disease of apple restricted to a few regions worldwide. The distribution and evolution of GLS symptoms were observed for two years in Uruguay. The recurrent ascopore production on leaves and the widespread randomized distribution of symptoms throughout trees and orchard, suggest that ascospores play an important role in the disease dispersion. The ability of ascospores to produce typical GLS symptom was demonstrated by artificial inoculation. Colletotrichum strains causing GLS did not result in rot development, despite remaining alive in fruit lesions. Based on phylogenetic analysis of actin, ${\beta}$-tubulin and glyceraldehyde-3-phosphate dehydrogenase gene regions of 46 isolates, 25 from fruits and 21 from leaves, C. karstii was identified for the first time causing GLS in Uruguay and C. fructicola was found to be the most frequent (89%) and aggressive species. The higher aggressiveness of C. fructicola and its ability on to produce abundant fertile perithecia could help to explain the predominance of this species in the field.

• BMB Reports
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• 제53권12호
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• pp.664-669
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• 2020

Breast cancer is one of the most frequently diagnosed cancers. Although biomarkers are continuously being discovered, few specific markers, rather than classification markers, representing the aggressiveness and invasiveness of breast cancer are known. In this study, we used samples from canine mammary tumors in a comparative approach. We subjected 36 fractions of both canine normal and mammary tumor plasmas to high-performance quantitative proteomics analysis. Among the identified proteins, LCAT was selectively expressed in mixed tumor samples. With further MRM and Western blot validation, we discovered that the LCAT protein is an indicator of aggressive mammary tumors, an advanced stage of cancer, possibly highly metastatic. Interestingly, we also found that LCAT is overexpressed in high-grade and lymph-node-positive breast cancer in silico data. We also demonstrated that LCAT is highly expressed in the sera of advanced-stage human breast cancers within the same classification. In conclusion, we identified a possible common plasma protein biomarker, LCAT, that is highly expressed in aggressive human breast cancer and canine mammary tumor.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.331-341
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• 2022

Through emotional exhaustion, this study empirically tests followers' behavioral responses to autocratic leaders. The current research focuses on effects caused by despotic leadership on followers' emotional exhaustion, which leads to employee outcomes such as interpersonal deviances and indirect aggression. The association between despotic leadership and results (employee interpersonal deviance and indirect violence) is investigated in this study. In this study, emotional exhaustion is used as a mediator. Furthermore, negative affectivity is used as a moderator between despotic leadership and emotional exhaustion. A time-lagged framework is employed with a sample of 255 respondents. Age, qualification, marital status, gender, grade, type of organization, department, and job experience are among the eight demographical questions in this study. After evaluating the data for normality, correlation analysis was performed, followed by moderation and mediation analysis. The current study explores the link between despotic leadership and emotional exhaustion among followers, arguing that a despotic leader will leave followers exhausted at work. Emotional exhaustion was also linked to interpersonal deviances, such as indirect aggression, in a significant and positive way. Employee outcomes, such as interpersonal deviances and indirect aggressiveness through emotional exhaustion, will be influenced by a despotic leader, according to the findings.

• The Plant Pathology Journal
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• 제38권5호
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• pp.522-532
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• 2022

Gummy stem blight (GSB), a common and serious disease in cucurbits worldwide, is caused by three genetically distinct species: Stagonosporopsis cucurbitacearum (syn. Didymella bryoniae), S. citrulli, and S. caricae. In Korea, however, the three species of Stagonosporopsis have been barely characterized. In this study, 21 Stagonosporopsis isolates were recovered from watermelon (Citrullus lanatus) and muskmelon (Cucumis melo) leaves and stem showing blight symptoms collected from 43 fields in Korea. Sequence analysis performed with an internal transcribed spacer region was not competent to differentiate the Stagonosporopsis isolates. On the contrary, analysis of β-tubulin (TUB) genes and three microsatellite markers, Db01, Db05, and Db06, successfully differentiated Stagonosporopsis isolates. Further sequence analysis identified two Stagonosporopsis species, S. citrulli and S. caricae, and one previously unknown species of Stagonosporopsis. Representative isolates from three species caused dark water-soaked lesions on the detached watermelon and muskmelon leaves with no significant differences in the aggressiveness. Our results indicate that the S. citrulli, S. caricae, and unknown Stagonosporopsis sp. are all causal agents of GSB for both watermelon and muskmelon. This is the first report of a new species and the population structure of Stagonosporopsis species causing GSB in Korea.

• 대한두개안면성형외과학회지
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• 제23권2호
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• pp.77-82
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• 2022

Sarcomatoid squamous cell carcinoma (SSCC), a biphasic malignant tumor consisting of atypical squamous epithelial and mesenchymal elements mixed with epithelioid and spindle cells, is a variant of squamous cell carcinoma. Cutaneous SSCC is very rare and aggressive and has a poor prognosis. Here, we report a case of cutaneous SSCC with satellites and in-transit metastases. A 79-year-old woman presented with a protruding mass on the left temporal area sized 1.2×1.0 cm. The punch biopsy report indicated keratoacanthoma or well-differentiated squamous cell carcinoma. The size of the tumor increased to 2.7×2.0 cm after 8 days. An excisional biopsy was performed with a 2 mm safety margin. The tumor was identified as SSCC with a clear resection margin. Reoperation was performed thrice with an increased safety margin of 10 mm; however, the cancer recurred along with satellites and in-transit metastases. Chemoradiotherapy was administered; however, the size of the tumor increased along with satellites and in-transit metastases. The patient expired 162 days after the initial excision. Complete excision and immediate multidisciplinary approach should be combined during the early stages due to the aggressiveness and poor prognosis of cutaneous SSCC with satellites and in-transit metastasis.

• Korean Journal of Radiology
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• 제25권6호
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• pp.550-558
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• 2024

Hepatocellular carcinoma (HCC) is a biologically heterogeneous tumor characterized by varying degrees of aggressiveness. The current treatment strategy for HCC is predominantly determined by the overall tumor burden, and does not address the diverse prognoses of patients with HCC owing to its heterogeneity. Therefore, the prognostication of HCC using imaging data is crucial for optimizing patient management. Although some radiologic features have been demonstrated to be indicative of the biologic behavior of HCC, traditional radiologic methods for HCC prognostication are based on visually-assessed prognostic findings, and are limited by subjectivity and inter-observer variability. Consequently, artificial intelligence has emerged as a promising method for image-based prognostication of HCC. Unlike traditional radiologic image analysis, artificial intelligence based on radiomics or deep learning utilizes numerous image-derived quantitative features, potentially offering an objective, detailed, and comprehensive analysis of the tumor phenotypes. Artificial intelligence, particularly radiomics has displayed potential in a variety of applications, including the prediction of microvascular invasion, recurrence risk after locoregional treatment, and response to systemic therapy. This review highlights the potential value of artificial intelligence in the prognostication of HCC as well as its limitations and future prospects.

• 수산해양교육연구
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• 제27권2호
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• pp.371-389
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• 2015

The purpose of this study is to investigate how the noble eight fold oriented meditation activities(NEFOM) interacts with young children's development of morality and sociability. This research has 56 participants aged 5 with a control group of 28 young children and another group with 28 kids. The instrument is a meditation program consisted with 10 training sessions; the noble eight fold was intensively applied and encouraged the participants to think of the behaviors that are desired in this theoretical framework. For the purpose, the research questions are as follows: First, are there effects of NEFOM on the morality of preschoolers. Second, are there effects of NEFOM on the sociality of preschooler. Main findings of this study can be summarized as follows: First, NEFOM can improve preschoolers' morality in a sense of making a decision based upon its right and wrong in intentions, rather than immediate gain and loss as a consequence of their actions. Second, NEFOM can facilitate sociability by providing some opportunities to feel joy, happiness, tranquility, and hopeful emotions, instead of negative feelings of depression, stress, and aggressiveness. Furthermore, it can suggest concrete behavioral directions for them. To summarize, the meditation activities designed by the eight principles of the noble eight fold have strong educational potential to facilitate seeking the foundations of mindsets and thus have positive impacts on young children's morality and sociability by encouraging them to think through the principles and concrete directions for the behaviors.

• 대한두경부종양학회지
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• 제36권2호
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• pp.21-25
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• 2020

Sebaceous carcinoma is a relatively rare and aggressive malignant tumor. Periocular area (especially eyelid) is the most common lesion to occur, and the most common extraocular lesion is the parotid gland. Because the lesion also mimic other benign inflammatory diseases, this leads to delayed diagnosis or misdiagnosis. Here, we report a 58-year-old male patient who presented with a non-tender painless left parotid mass after wide excision of sebaceous carcinoma in the left eyelid two years ago. When he was diagnosed with sebaceous carcinoma of left eyelid, there was a small left parotid tumor on the computed tomography. But no further examination and treatment were performed. Two years later, physical examination revealed growing parotid tumor and multiple neck nodes on the left side. After radical parotidectomy and neck dissection, histological examination showed a sebaceous carcinoma and neck node metastasis. Considering the aggressiveness of sebaceous carcinoma, further evaluation for parotid glands should be considered when sebaceous carcinoma of the eyelid was discovered. Postoperative chemoradiotherapy was performed for disease control. Follow up after two years, and computed tomography showed no sign of recurrence.