• Title/Summary/Keyword: effective population number

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Tax Avoidance and Corporate Risk: Evidence from a Market Facing Economic Sanction Country

  • SALEHI, Mahdi;KHAZAEI, Sharbanoo;TARIGHI, Hossein
    • The Journal of Asian Finance, Economics and Business
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    • v.6 no.4
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    • pp.45-52
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    • 2019
  • The current study aims to investigate the relationship between tax avoidance and firm risk in an emerging market called Iran. The study population consists of 400 observations and 80 companies listed on the Tehran Stock Exchange (TSE) over a five-year period during 2012 and 2016. The statistical model used in this study is a multivariate regression model; besides, the statistical technique used to test the hypotheses proposed in this research is panel data. The results showed that low effective tax rate (tax avoidance) is more consistent than the higher effective tax rate. Moreover, there is no significant relationship between tax avoidance and future tax rate volatility. The findings also proved that lower effective tax rates are positively associated with future stock price volatility. This implies that since Iranian firms have many financial problems because of economic sanctions, they have a tendency to delay the disclosure of bad news about their firms. Needless to say, when a huge number of negative news reaches its peak, they immediately will enter the market and lead to a remarkable fluctuation in stock prices.

Occurrence of Root-knot Nematodes on Fruit Vegetables Under Greenhouse Conditions in Korea (과채류 시설재배지의 뿌리혹선충 문제)

  • 김동근
    • Research in Plant Disease
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    • v.7 no.2
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    • pp.69-79
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    • 2001
  • Meloidogyne arenaria race 2 (59%) is widely distributed, followed by M. incognita race 1 (23%), and an unknown race of M. incognita (18 %) in greenhouses in southern Korea. The key character to distinguish between M. arenaria and M. incognita is excretory pore in female head. When oriental melon, Cucumis melo L., grafted on Shintozoa (Cucurbit maxima x Cu. moschata) is transplanted in February in a plastic tunnel inside a greenhouse infested with M. arenaria, nematodes produced egg masses on roots at 40 days after transplanting and the soil juveniles (J2) population reach maximum in July to 3,817/100 ㎤. Juveniles are distributed relatively uniform over the 180-cm-wide row horizontally and the highest density occurs at 0-25 cm soil depth. For the control of root-knot nematodes, rice rotation, solarization, and soil addition treatments are the most effective (P=0.05); treatments reduce number of J2 over 90% and increase yield two times. Corn retation, fosthiazate, and soil drying treatment are moderately effective, while sesame and green onion rotations are not effective. The relationship between M. arenaria and yield of oriental melon is adequately described by a linear regression model. In the test with wild Cucumis genetic sources introduced from U.S.Dept. of Agriculture (USDA), one of C.heptadactylus, two of C.anguria, two of C. anguria var. longaculeatus, nine of C. metuliferus are resistant to both species of root-knot nematodes.

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Allergic rhinitis in children : diagnosis and treatment (소아 알레르기 비염의 진단과 치료)

  • Rha, Yeong-Ho
    • Clinical and Experimental Pediatrics
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    • v.49 no.6
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    • pp.593-601
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    • 2006
  • Allergic rhinitis is a common disease of childhood characterized by nasal, throat, and ocular itching, rhinorrhea, sneezing, nasal congestion. Those affected with allergic rhinitis often suffer from associated inflammatory conditions of the mucosa, such as allergic conjunctivitis, rhinosinusitis, asthma, otitis media with effusion, and other atopic conditions, such as eczema and food allergies. Allergic rhinitis must be diagnosed and treated properly to prevent complications and impaired quality of life. Despite a high prevalence, allergic rhinitis isoften undiagnosed and inadequately treated, especially in the pediatric population. The first step in treatment is environmental control when appropriate. It may be difficult to eliminate all offending allergens effectively to reduce symptoms, so medications are often required. Many different classes of medications are now available, and they have been shown to be effective and safe in a large number of well-designed, clinical trials. Antihistamines are effective in treating immediate symptoms of sneezing, pruritus, watery eyes, and rhinorrhea. Second generation antihistamines are the preferred antihistamines because of their superior side effect profile. Thus, decongestants are commonly used with oral antihistamines. Intranasal corticosteroids are the most effective therapy for allergic rhinitis. Leukotriene modifier may be as effective as antihistamines in treating allergic rhinitis symptoms. Cromolyn sodium is an option for mild disease when used prophylactically, and ipratropium bromide is effective when rhinorrhea is the predominant symptom. When avoidance measures and medications are not effective, specific immunotherapy is an effective alternative. Only immunotherapy results in sustained changes in the immune system. Because of improved understanding of the pathogenesis, new and better therapies may be forthcoming. The effective treatment of allergic rhinitis in children will reduce symptoms and will improve overall health and quality of life, making a happier, healthier child.

Support for a Campus Tobacco-Free Policy among Non-Smokers: Findings from a Developing Country

  • Yasin, Siti Munira;Isa, Mohamad Rodi;Fadzil, Mohd Ariff;Zamhuri, Mohammad Idris;Selamat, Mohamad Ikhsan;Ruzlin, Aimi Nadira Mat;Ibrahim, Nik Shamsidah Nik;Ismail, Zaliha;Majeed, Abu Bakar Abdul
    • Asian Pacific Journal of Cancer Prevention
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    • v.17 no.1
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    • pp.275-280
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    • 2016
  • Background: A tobacco-free workplace policy is identified as an effective means to reduce tobacco use and protect people from second-hand smoke; however, the number of tobacco-free policies (TFP) remains very low in workplaces in Malaysia. This study explored the factors affecting support for a tobacco-free policy on two healthcare campuses in Malaysia, prior to the implementation of TFP. Materials and Methods: This cross-sectional study was conducted among 286 non-smokers from two healthcare training centres and two nearby colleges in Malaysia from January 2015 to April 2015. A standardized questionnaire was administered via staff and student emails. The questionnaire collected information on sociodemographic characteristics, support for a tobacco-free policy and perceived respiratory and sensory symptoms due to tobacco exposure. Bivariate and multivariate logistic regression analyses were performed to estimate the independent effects of supporting a tobacco-free campus. Results: The percentage of individuals supporting completely tobacco-free facilities was 83.2% (N=238), as opposed to 16.7% (N=48) in support of partially tobacco-free facilities. Compared to the supporters of partially tobacco-free facilities, non-smokers who supported completely tobacco-free health facilities were more likely to be female, have higher education levels, to be very concerned about the effects of other people smoking on their health and to perceive a tobacco-free policy as very important. In addition, they perceived that tobacco smoke bothered them at work by causing headaches and coughs and, in the past 4 weeks, had experienced difficulty breathing. In the multivariate model, after adjusting for sociodemographic characteristics and other factors, only experiencing coughs and headaches increased the odds of supporting a completely tobacco-free campus, up to 2.5- and 1.9-fold, respectively. Conclusions: Coughs and headaches due to other people smoking at work enhances support for a completely tobacco-free campus among non-smokers.

Evaluation of Sequential Planting Method for Screening of Durable Resistance against Rice Blast in Rice Breeding Program

  • Goh, Jaeduk;Kim, Byoung-Ryun;Shin, Dong Bum;Kang, In Jeong;Lee, Bong Choon;Kang, Hang-Won;Han, Seong-Sook
    • Research in Plant Disease
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    • v.21 no.1
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    • pp.20-23
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    • 2015
  • A sequential planting method was developed to screen rice plants with durable resistance against rice blast in a short time, and applied for several years in Korean rice breeding program. In this study, we showed the advantages of a sequential planting method compared to other pathogenicity tests. The correlation analysis among three pathogenicity tests and other factors demonstrated that durable resistance depended on the average of diseased leaf area and the number of compatible pathogens. Significant correlations were found in the nursery test but not in the field test result. In addition, we traced changes in the pathogen population during sequential planting stages through re-isolation of the pathogen. The portion of compatible pathogens was increased during sequential planting. Through this study, we provide an effective sequential planting method and direction of durable resistance in a breeding program.

An Adaptive Virtual Machine Location Selection Mechanism in Distributed Cloud

  • Liu, Shukun;Jia, Weijia
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.9 no.12
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    • pp.4776-4798
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    • 2015
  • The location selection of virtual machines in distributed cloud is difficult because of the physical resource distribution, allocation of multi-dimensional resources, and resource unit cost. In this study, we propose a multi-object virtual machine location selection algorithm (MOVMLSA) based on group information, doubly linked list structure and genetic algorithm. On the basis of the collaboration of multi-dimensional resources, a fitness function is designed using fuzzy logic control parameters, which can be used to optimize search space solutions. In the location selection process, an orderly information code based on group and resource information can be generated by adopting the memory mechanism of biological immune systems. This approach, along with the dominant elite strategy, enables the updating of the population. The tournament selection method is used to optimize the operator mechanisms of the single-point crossover and X-point mutation during the population selection. Such a method can be used to obtain an optimal solution for the rapid location selection of virtual machines. Experimental results show that the proposed algorithm is effective in reducing the number of used physical machines and in improving the resource utilization of physical machines. The algorithm improves the utilization degree of multi-dimensional resource synergy and reduces the comprehensive unit cost of resources.

A Dual-Population Memetic Algorithm for Minimizing Total Cost of Multi-Mode Resource-Constrained Project Scheduling

  • Chen, Zhi-Jie;Chyu, Chiuh-Cheng
    • Industrial Engineering and Management Systems
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    • v.9 no.2
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    • pp.70-79
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    • 2010
  • Makespan and cost minimization are two important factors in project investment. This paper considers a multi-mode resource-constrained project scheduling problem with the objective of minimizing costs, subject to a deadline constraint. A number of studies have focused on minimizing makespan or resource availability cost with a specified deadline. This problem assumes a fixed cost for the availability of each renewable resource per period, and the project cost to be minimized is the sum of the variable cost associated with the execution mode of each activity. The presented memetic algorithm (MA) consists of three features: (1) a truncated branch and bound heuristic that serves as effective preprocessing in forming the initial population; (2) a strategy that maintains two populations, which respectively store deadline-feasible and infeasible solutions, enabling the MA to explore quality solutions in a broader resource-feasible space; (3) a repair-and-improvement local search scheme that refines each offspring and updates the two populations. The MA is tested via ProGen generated instances with problem sizes of 18, 20, and 30. The experimental results indicate that the MA performs exceptionally well in both effectiveness and efficiency using the optimal solutions or the current best solutions for the comparison standard.

Insomnia in Patients with Hematopoietic Stem Cell Transplantation(HSCT) (조혈모세포 이식 환자의 불면증)

  • Lee, Sang-Shin;Kim, Hyunseuk
    • Journal of the Korean society of biological therapies in psychiatry
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    • v.24 no.3
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    • pp.142-155
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    • 2018
  • Insomnia in patients with hematopoietic stem cell transplantation(HSCT) has been underdiagnosed and undertreated. This study reviewed the frequency, characteristics, physical and psychological effects, and treatments of insomnia in HSCT patients to highlight clinical importance in this specialized population. Furthermore, the authors intended to suggest a model that would conceptualize insomnia in the context of HSCT. In the pre-transplant period, about half of patients with HSCT suffered from sleep disturbance. A substantial number of patients experienced distressing insomnia during the HSCT procedure and recovered to the level of the pre-transplant period. However, sleep disruption could be a chronic symptom in HSCT survivors and could negatively impact quality of control, cancer-related fatigue(CRF), immune function, and psychological distress. The 3P's model(Predisposing, Precipitating, Perpetuating) explains insomnia in cancer population and could be also relevant to HSCT patients with specific consideration of CRF, graft-versus-host diseases, specific properties of hematological disease, and protective isolated milieu. Effective treatment of insomnia in HSCT includes non-pharmacological(e.g., cognitive behavioral therapy, environmental modification) and pharmacological interventions. The decision of pharmacological treatment should be based on the issue of safety due to high risk of potential drug-drug interactions. Screening, treatment, and further research of insomnia in HSCT patients using validated subjective and/or objective measures are warranted.

Nematicidal Compounds from the Leaves of Schinus terebinthifolius Against Root-knot Nematode, Meloidogyne incognita Infecting Tomato

  • Abdel Bar, Fatma M.;Ibrahim, Dina S.;Gedara, Sahar R.;Abdel-Raziq, Mohammed S.;Zaghloul, Ahmed M.
    • Natural Product Sciences
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    • v.24 no.4
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    • pp.272-283
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    • 2018
  • The root-knot nematode, Meloidogyne incognita caused a serious damage to many plants. The phenolic components of the leaves of Schinus terebinthifolius were investigated as potential nematicidal agents for M. incognita. Nine compounds were isolated and characterized as viz., 1,2,3,4,6-pentagalloyl glucose (1), kaempferol-3-O-${\alpha}$-L-rhamnoside (Afzelin) (2), quercetin-3-O-${\alpha}$-L-rhamnoside (Quercetrin) (3), myricetin (4), myricetin-3-O-${\alpha}$-L-rhamnoside (Myricetrin) (5), methylgallate (6), protocatechuic acid (7), quercetin (8), and gallic acid (9) using nuclear magnetic resonance (NMR) spectroscopy. Compound 1 showed pronounced nematicidal activity compared to Oxamyl as a positive control. It showed the lowest eggs-hatchability (34%) and the highest mortality in nematode population (21% after 72 hours of treatment) at a concentration of $200{\mu}g/mL$. It exhibited the best suppressed total nematode population, root galling and number of eggmasses in infected tomato plants. The total carbohydrates and proteins were also significantly induced by 1 with reduction in total phenolics and increase in defense-related proteins. Thus, compound 1 could be a promising, more safe and effective natural nematicidal agent for the control of root-knot nematodes.

A Study on the Establishment of a New Quarantine System in the COVID-19 Era

  • Tae Gyu, Yu;Hwa Jung, Lee
    • International Journal of Internet, Broadcasting and Communication
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    • v.15 no.1
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    • pp.275-280
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    • 2023
  • Currently, the cumulative number of confirmed cases from the coronavirus in Korea is 30.17 million, and the cumulative number of deaths also reaches 33,444 (as of January 31, 2023). Therefore, this study aims to conduct an empirical analysis on the establishment of quarantine systems in major domestic cities as it is necessary to analyze the influencing factors of COVID-19 and discuss policy directions necessary to establish an effective quarantine system in the future. Among them, 16 cities in Korea with a relatively weak quarantine infrastructure were compared with the interrelationship between "number of upper-level hospitals", "number of urban populations", "number of infected", and "number of deaths", and ultimately the results of quarantine for each local government. In conclusion, the average population of 16 cities is 0.792 million, and the average number of infected people is 0.458 million, and the average cumulative infection rate is 57.8%. Seven cities exceed the average cumulative infection rate: Suwon (61.6%), Yongin (59.1%), Seongnam (61.8%), Hwaseong (65.6%), Anyang (60.7%), Cheonan (62.9%), and Jeonju (62.9%). In addition, despite the establishment of excellent treatment facilities in the city (ave=0.0129), the ratio of "accumulated deaths" (ave=0.11%) was high in Changwon (0.12%/0.0193), Ansan (0.12%/0.0138), Cheongju (0.11%/0.0174), and the ratio of "accumulative deaths" was low (0.09%) despite the construction of relatively poor treatment facilities. Through the results of this study, we expect a paradigm shift in the infectious disease management system in major cities in Korea after post-COVID-19.