• The Journal of Asian Finance, Economics and Business
• /
• 제9권8호
• /
• pp.71-80
• /
• 2022

This study aims to investigate the effects of fair value valuation of biological assets and bearer plants measured at historical cost on the cost of third-party capital. The study contributes to the agricultural sector and the International Accounting Standard - IAS 41, which has been modified to remove the requirement to apply fair value for bearer plants, one of the primary biological assets with no active market. For this, 182 companies from 39 countries were studied in the years 2020 and 2021, with information taken from the Thomson Reuters Eikon platform. The methodology involves regression by the ordinary least squares method based on the model of Daly and Skaife (2016). The results show that the biological asset at fair value does not influence the cost of debt and that the measurement of bearer plants at historical cost has no effect on the cost of debt. Fair value did not change the perceived cost of debt of the analyzed companies in the studied period, contrary to Daly and Skaife (2016). Finally, the cost of third-party capital can be influenced by other aspects related to profit quality, which were not examined in this paper, such as profit management.

• Journal of Microbiology and Biotechnology
• /
• 제33권1호
• /
• pp.1-14
• /
• 2023

Polyethylene terephthalate (PET) is a plastic material commonly applied to beverage packaging used in everyday life. Owing to PET's versatility and ease of use, its consumption has continuously increased, resulting in considerable waste generation. Several physical and chemical recycling processes have been developed to address this problem. Recently, biological upcycling is being actively studied and has come to be regarded as a powerful technology for overcoming the economic issues associated with conventional recycling methods. For upcycling, PET should be degraded into small molecules, such as terephthalic acid and ethylene glycol, which are utilized as substrates for bioconversion, through various degradation processes, including gasification, pyrolysis, and chemical/biological depolymerization. Furthermore, biological upcycling methods have been applied to biosynthesize value-added chemicals, such as adipic acid, muconic acid, catechol, vanillin, and glycolic acid. In this review, we introduce and discuss various degradation methods that yield substrates for bioconversion and biological upcycling processes to produce value-added biochemicals. These technologies encourage a circular economy, which reduces the amount of waste released into the environment.

• Asian-Australasian Journal of Animal Sciences
• /
• 제14권11호
• /
• pp.1555-1559
• /
• 2001

In the first study of a series of experiment samples were taken from 11-13th rib of Hungarian Simmental (HS, n=22) and Holstein-Friesian (HF, n=18) cull cows. In the second one, that of females (n=15) and males (n=12) of HF breed was analysed for amino acid composition, and biological value (BV) of proteins. No significant influence of either breed or slaughter weight was established in this study. Thus, the essential amino acid content and biological value of the proteins in Hungarian Simmental breed are practically the same as in the Holstein-Friesian. On the other hand, gender proved to be a significant factor influencing the amino acid profile of beef proteins, as the quantity of essential amino acids turned out to be significantly larger in females than in males. No statistical difference could be established for the non-essential amino acids and BV between the two genders.

• Interdisciplinary Bio Central
• /
• 제2권4호
• /
• pp.11.1-11.8
• /
• 2010

Indonesia is a mega-biodiversity country having at least one trillion US Dollars value of biological resources per year over the next 20 years. Indonesia is home to 11 percent of the world's flowering plant species and 12 percent of all mammals. Many of Indonesia's species and more than half of the archipelago's endemic plant species are found nowhere else on the Earth. This information is just a small portion of all higher plants and animals being found in Indonesia. Former studies described that total number of species in Indonesia is estimated more than 1,000,000 and most of them remain unknown scientifically. Most of lower plants and animals have not been studied yet, so that greatest portion of Indonesia's biological resources has never been assessed with respect to its economic value or conservation status. Many developed countries are building cooperation with Indonesia on resources, mainly in the fields of grant aid, socio-economic services, R & D, researcher exchange, technology transfer, infrastructure, education/training, finance, etc. Indonesia will obtain greater benefits and management of its biological richness via increasing its international capacity to add value and information to its biological diversity. These goals can be achieved by close international collaboration on search of important biological resources and other bioactive products that have potential economic values. Development of biological resource-based technology stands as the industry of the $21^{st}$ century and, therefore, Indonesia has a unique opportunity to lead the process in the world.

• 한국토양비료학회지
• /
• 제50권1호
• /
• pp.65-70
• /
• 2017

Soil was regarded as infinite resources but recently, soil is considered as invaluable resources that we need to protect and conserve. Main objective of this research was to evaluate soil value in terms of soil carbon contents. Soil was classified into forest, paddy, upland, and grass. Carbon contents in each soil was calculated based on soil chemical properties. Calculated soil carbon contents was ranged $15.31-108.86mg\;kg^{-1}$. Based on soil carbon contents, soil value was assumed adapting economic concepts. Calculated total soil value based on soil carbon contents was about 18.46 trillion won. Among others, carbon contents in forest was the highest and value was assumed 11.95 trillion won followed by paddy field (3.7 trillion won).

• 환경정책연구
• /
• 제12권4호
• /
• pp.3-21
• /
• 2013

생물자원의 유용성을 이용자 관점에서 다각도로 분석하고, 이를 종합하여 유용생물자원을 선정할 수 있는 정책적 과학적 판정기준을 제공하고자 하였다. 생물다양성협약에서 정의하고 있는 생물자원 중 실질적으로 이익공유 및 거래를 할 수 있는 단위로서의 생물자원을 연구대상으로 하였으며, 생물자원이 가지고 있는 가치 중 사용가치와 희소성에 초점을 맞추어 유용성을 평가하였다. 유용성 등급은 1~5등급의 5개 등급으로 구분하였으며, 정책적 관리가 필요한 생물자원에 대하여 등급조정을 실시하였다. 본 기준은 우선적인 보호와 관리가 필요한 생물자원을 확보하고, 기 확보된 생물자원의 유용가치를 분석하여 생물자원산업에 이용하며, 나고야의정서 발효에 따른 사전접근승인 등 국가의 생물주권 확보를 위하여 생물자원을 보호 관리함에 있어 유용하게 쓰일 수 있을 것으로 기대된다.

• Asian-Australasian Journal of Animal Sciences
• /
• 제2권3호
• /
• pp.425-426
• /
• 1989

• Biomolecules & Therapeutics
• /
• 제31권1호
• /
• pp.82-88
• /
• 2023

Genomic analysis indicated that the genome of Drosophila melanogaster contains more than 80 cytochrome P450 genes. To date, the enzymatic activity of these P450s has not been extensively studied. Here, the biochemical properties of CYP6A8 were characterized. CYP6A8 was cloned into the pCW vector, and its recombinant enzyme was expressed in Escherichia coli and purified using Ni²⁺-nitrilotriacetate affinity chromatography. Its expression level was approximately 130 nmol per liter of culture. Purified CYP6A8 exhibited a low-spin state in the absolute spectra of the ferric forms. Binding titration analysis indicated that lauric acid and capric acid produced type I spectral changes, with K_d values 28 ± 4 and 144 ± 20 µM, respectively. Ultra-performance liquid chromatography-mass spectrometry analysis showed that the oxidation reaction of lauric acid produced (ω-1)-hydroxylated lauric acid as a major product and ω-hydroxy-lauric acid as a minor product. Steady-state kinetic analysis of lauric acid hydroxylation yielded a k_cat value of 0.038 ± 0.002 min^-1 and a K_m value of 10 ± 2 µM. In addition, capric acid hydroxylation of CYP6A8 yielded kinetic parameters with a k_cat value of 0.135 ± 0.007 min^-1 and a K_m value of 21 ± 4 µM. Because of the importance of various lipids as carbon sources, the metabolic analysis of fatty acids using CYP6A8 in this study can provide an understanding of the biochemical roles of P450 enzymes in many insects, including Drosophila melanogaster.

• 한국축산식품학회지
• /
• 제44권2호
• /
• pp.408-429
• /
• 2024

The color, lipid oxidation, heme iron (HI) and non-heme iron (NHI) contents, metmyoglobin content and Soret band of myoglobin of ground pork subjected to supercritical CO₂ treatment under different conditions, or to heat treatment (40℃, 2 h) and subsequent storage at 4℃ were evaluated during 9-day period. Supercritical CO₂ treatment significantly increased CIE L^* and CIE b^* values of ground pork during subsequent storage, while the HI content was slightly affected. In general, CIE a^* value and metmyoglobin content were decreased. Supercritical CO₂ treatment for 2 h could increase the thiobarbituric acid-reactive substances (TBARS) value, while treatment for 1 h or less had no effect. The NHI content could be increased only after treatment at above 40℃ or 17.2 MPa for 2 h. The Soret band of myoglobin was shifted to longer wavelength. Increasing treatment temperature from 35℃ to 45℃ could increase CIE L^*, CIE a^*, CIE b^* and TBARS values, HI and NHI contents of the ground pork, while decreasing metmyoglobin content. As the treatment pressure increased from 13.8 MPa to 20.7 MPa, CIE b^* and TBARS values were decreased, while the NHI and metmyoglobin contents were increased. However, the other parameters were unchanged. Extending exposure time from 0.5 h to 2 h could increase CIE L^*, CIE b^* and TBARS values, HI contents, while decreasing CIE a^* value and metmyoglobin content. Correlation analysis showed that the TBARS value was significantly and negatively correlated with the HI content or metmyoglobin content in samples treated at 40℃ or above for 2 h.

• 상하수도학회지
• /
• 제18권5호
• /
• pp.649-655
• /
• 2004

The behavior of biological particles in DAF (dissolved air flotation) process was analyzed by employing PBT (Population balance theory). After decline growth phase of activated sludge, the value of the initial collision-attachment efficiency was increased over than 0.35 corresponding relatively high value in the whole life cycle of microorganism. For practical application of DAF as a solid separation process. It is desirable that microbial particles should be operated to perform high solid removal efficiency in biological wastewater treatment.