• 무역학회지
• /
• 제48권3호
• /
• pp.89-106
• /
• 2023

본 연구는 자본잠식 상태의 우량 해외바이어에 대한 신용평가 개선방안을 고찰하였다. 미국을 대표하는 우량기업 중 당기순익을 시현하면서도 오히려 자본이 감소하는 특수한 상황의 기업이 적지 않은 바, 해외기업 사례연구를 실시하여 자본잠식 발생원인을 심층 분석하였다. 자본잠식 유형을 발생원인에 따라 영업손실 누적에 의한 적자형 자본잠식과 자사주 매입 등 주주환원 정책에 의한 흑자형 자본잠식으로 구분하였다. 본 연구는 무역보험공사가 자본잠식 해외바이어에 대해 일률적으로 무역보험 이용제한 대상인 G등급으로 평가하는 현행 신용등급 평가방식의 개선 필요성을 지적하며, 흑자형 자본잠식 기업에 대한 신용평가를 형식적 심사에서 실질적 심사로 개선할 것을 제안하였다. 수입자 신용등급이 적정 수준 대비 하향 평가될 경우 무역보험 제공이 제한되어 수출자 지원이 위축될 우려가 있는 바, 본 연구 결과가 무역보험 신용평가 개선에 활용되어 적극적 무역보험지원에 기여하길 기대한다.

• Nutrition Research and Practice
• /
• 제17권2호
• /
• pp.371-385
• /
• 2023

BACKGROUND/OBJECTIVES: Soy isoflavone (SIF) and soy lecithin (SL) have beneficial effects on many chronic diseases, including neurodegenerative diseases. Regretfully, there is little evidence to show the combined effects of these soy extractives on the impairment of cognition and abnormal cerebral blood flow (CBF). This study examined the optimal combination dose of SIF + SL to provide evidence for improving CBF and protecting cerebrovascular endothelial cells. MATERIALS/METHODS: In vivo study, SIF50 + SL40, SIF50 + SL80 and SIF50 + SL160 groups were obtained. Morris water maze, laser speckle contrast imaging (LSCI), and hematoxylin-eosin staining were used to detect learning and memory impairment, CBF, and damage to the cerebrovascular tissue in rat. The 8-hydroxy-2'-deoxyguanosine (8-OHdG) and the oxidized glutathione (GSSG) were detected. The anti-oxidative damage index of superoxide dismutase (SOD) and glutathione (GSH) in the serum of an animal model was also tested. In vitro study, an immortalized mouse brain endothelial cell line (bEND.3 cells) was used to confirm the cerebrovascular endothelial cell protection of SIF + SL. In this study, 50 µM of Gen were used, while the 25, 50, or 100 µM of SL for different incubation times were selected first. The intracellular levels of 8-OHdG, SOD, GSH, and GSSG were also detected in the cells. RESULTS: In vivo study, SIF + SL could increase the target crossing times significantly and shorten the total swimming distance of rats. The CBF in the rats of the SIF50 + SL40 group and SIF50 + SL160 group was enhanced. Pathological changes, such as attenuation of the endothelium in cerebral vessels were much less in the SIF50 + SL40 group and SIF50 + SL160 group. The 8-OHdG was reduced in the SIF50 + SL40 group. The GSSG showed a significant decrease in all SIF + SL pretreatment groups, but the GSH showed an opposite result. SOD was upregulated by SIF + SL pretreatment. Different combinations of Genistein (Gen)+SL, the secondary proof of health benefits found in vivo study, showed they have effective anti-oxidation and less side reaction on protecting cerebrovascular endothelial cell. SIF50 + SL40 in rats experiment and Gen50 + SL25 in cell test were the optimum joint doses on alleviating cognitive impairment and regulating CBF through protecting cerebrovascular tissue by its antioxidant activity. CONCLUSIONS: SIF+SL could significantly prevent cognitive defect induced by β-Amyloid through regulating CBF. This kind of effect might be attributed to its antioxidant activity on protecting cerebral vessels.

• 아태비즈니스연구
• /
• 제10권4호
• /
• pp.65-75
• /
• 2019

We point out the limitations of Bloomberg Adjustment beta, shows that long-term beta does not converge with 1 and suggests an alternative to using proxy beta as beta's long-term forecast. We analyze whether the beta produced in the manner proposed by Bloomberg beta or proxy beta meets the purpose of calculating capital costs, for example, for the evaluation of corporate value. In particular, We apply in impairment valuations of assets and some analysis of how it affects. The proposal of the article applied in cases of analysis results are as follows : First, unlike the Bloomberg approach, long-term beta does not converge with market beta and therefore is not suitable as market forecast by beta. Second, estimating the suggested proxy beta as beta's predictive value resulted in Bloomberg beta and other adjustment Beta in the case categories, and the gap was large. Third, applying proxy beta results in a more appropriate valuation of the impairment loss on assets.

• Journal of Yeungnam Medical Science
• /
• 제31권1호
• /
• pp.61-64
• /
• 2014

Craniopharyngiomas are rare primary intracranial tumors. Despite their benign histological appearance, they are often associated with an unfavorable prognosis. The typical manifestations upon diagnosis are headache, visual impairment, polyuria/polydypsia, growth retardation, disturbance of pubertal development, and significant weight gain. The treatment options include radical surgery or radiotherapy, or a combination of these modalities. Slipped capital femoral epiphysis (SCFE) is the most common adolescent hip disorder. SCFE occurs when the capital femoral epiphysis displaces posteriorly on the femoral neck at the level of the physis. The etiology of SCFE is thought to be multifactorial and may include obesity, growth surges, and less common endocrine disorders. The related endocrine disorders include hypothyroidism, growth hormone supplementation, hypogonadism, and panhypopituitarism. Reported herein is a case of panhypopituitarism caused by craniopharyngioma combined with SCFE.

• KSII Transactions on Internet and Information Systems (TIIS)
• /
• 제13권1호
• /
• pp.206-221
• /
• 2019

Source localization in three-dimensional (3-D) wireless sensor networks (WSNs) is becoming a major research focus. Due to the complicated air-ground environments in 3-D positioning, many of the traditional localization methods, such as received signal strength (RSS) may have relatively poor accuracy performance. Benefit from prior learning mechanisms, fingerprinting-based localization methods are less sensitive to complex conditions and can provide relatively accurate localization performance. However, fingerprinting-based methods require training data at each grid point for constructing the fingerprint database, the overhead of which is very high, particularly for 3-D localization. Also, some of measured data may be unavailable due to the interference of a complicated environment. In this paper, we propose an efficient kernel based 3-D localization algorithm via tensor completion. We first exploit the spatial correlation of the RSS data and demonstrate the low rank property of the RSS data matrix. Based on this, a new training scheme is proposed that uses tensor completion to recover the missing data of the fingerprint database. Finally, we propose a kernel based learning technique in the matching phase to improve the sensitivity and accuracy in the final source position estimation. Simulation results show that our new method can effectively eliminate the impairment caused by incomplete sensing data to improve the localization performance.

• Clinics in Shoulder and Elbow
• /
• 제18권4호
• /
• pp.211-216
• /
• 2015

Background: Few studies have investigated magnetic resonance (MR) characteristics of traumatic posterosuperior rotator cuff tears involving the supraspinatus and infraspinatus. We hypothesized that traumatic rotator cuff tears may have MR characteristics distinguishable from those of non-traumatic tears. Methods: Preoperative MR arthrography and intraoperative tear size measurements were compared in 302 patients who underwent MR arthrography and subsequent arthroscopic rotator cuff repairs for traumatic (group T, 61 patients) or non-traumatic (group NT, 241 patients) tears. The inclusion criteria for both groups were posterosuperior full-thickness rotator cuff tear and age between 40 and 60 years. For group T, traumas were limited to accidental falls or slips, or sports injuries, motor vehicle accidents; injuries were associated with acute onset of pain followed by functional shoulder impairment; and time between injury and magnetic resonance imaging (MRI) was 6 weeks or less. Results: In group T, 72.1% of shoulders (44 patients) had tendon tears with blunt edges while 27.9% of shoulders (17 patients) had tears with tapering edges. In contrast, 21.2% of patients in group NT (51 patients) had blunt-edge tears, while 78.8% (190 patients) of tears had tapering edges. These results were statistically significant (p<0.001) and estimated odds ratio was 9.6. The size of tear did not vary significantly between groups. Conclusions: We found no exclusive MR characteristic to define traumatic tears. However, oblique coronal MRI of traumatic tears showed a significant tendency for abrupt and rough torn tendon edges and relatively consistent tendon thicknesses (without lateral tapering) compared to non-traumatic cuff tears.

• Journal of the Korean Academy of Child and Adolescent Psychiatry
• /
• 제26권1호
• /
• pp.22-29
• /
• 2015

Objectives : Repetitive and stereotyped behaviors are core symptoms in children with autism spectrum disorders (ASD). The purpose of our study was to investigate the frequency of motor stereotypes in ASD children and their clinical features. Methods : Among 171 ASD children (age range, 3-15), the ASD group with motor stereotypes was defined according to two items in the Korean version of Autism Diagnostic Interview-Revised (K-ADI-R). We compared the clinical features, behavior problems and severity of other domains in the K-ADI-R and executive functions between the ASD group with motor stereotypes and the ASD group without motor stereotypes. Results : Ninety (52.6%) of 171 ASD children had motor stereotypes. The ASD group with motor stereotypes had a lower intelligence quotient score (62.23 vs. 84.94, p<.001) compared to the ASD group without motor stereotypes. The ASD group with motor stereotypes had more impairments in the social interaction domain [adjusted odds ratio (AOR) 1.11, p=.001] and communication domain (AOR 1.15, p=.008). Thought problems and lethargy were more frequent in the ASD group with motor stereotypes than the ASD group without motor stereotypes (AOR 2.059, p=.034 ; adjusted OR 1.045, p=.046). However, no significant differences in executive function were observed between the ASD group with motor stereotypes and the ASD group without motor stereotypes. Conclusion : The ASD group with motor stereotypes showed more impairment in social interaction and communication domains, which are core symptoms of autism. Motor stereotypes may indicate greater severity of ASD.