• Title/Summary/Keyword: potential efficiency

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The Effects of Enterprise Value and Corporate Tax on Credit Evaluation Based on the Corporate Financial Ratio Analysis (기업 재무비율 분석을 토대로 기업가치 및 법인세가 신용평가에 미치는 영향)

  • Yoo, Joon-soo
    • Journal of Venture Innovation
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    • v.2 no.2
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    • pp.95-115
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    • 2019
  • In the context of today's business environment, not only is the nation or company's credit rating considered very important in our recent society, but it is also becoming important in international transactions. Likewise, at this point of time when the importance and reliability of credit evaluation are becoming important at home and abroad, this study analyzes financial ratios related to corporate profitability, safety, activity, financial growth, and profit growth to study the impact of financial indicators on enterprise value and corporate taxes on credit evaluation. To proceed with this, the financial ratio of 465 companies of KOSPI securities listed in 2017 was calculated and the impact of enterprise value and corporate taxes on credit evaluation was analyzed. Especially, this further study tried to derive a reliable and consistent conclusion by analyzing the financial data of KOSPI securities listed companies for eight years from 2011, which is the first year of K-IFRS introduction, to 2018. Research has shown that the significance levels among variables that show the profitability, safety, activity, financial growth, and profit growth of each financial ratio were significant at the 99% level, except for the profit growth. Validation of the research hypothesis found that while the profitability of KOSPI-listed companies significantly affects corporate value and income tax, indicators such as safety ratio and growth ratio do not significantly affect corporate value and income tax. Activity ratio resulted in significant effects on the value of enterprise value but not significant impacts on income taxes. In addition, it was found that the enterprise value has a significant effect on the company's credit and corporate income taxes, and that corporate income taxes also have a significant effect on the corporate credit evaluation, and this also shows that there is a mediating function of corporate tax. And as a result of further study, when looking at the financial ratio for eight years from 2011 to 2018, it was found that two variables, KARA and LTAX, are significant at a 1% significant level to KISC, whereas LEVE variables is not significant to KISC. The limitation of this study is that credit rating score and financial score cannot be said to be reliable indicators that investors in the capital market can normally obtain, compared to ranking criteria for corporate bonds or corporate bills directly related to capital procurement costs of enterprise. Above all, it is necessary to develop credit rating score and financial score reflecting financial indicators such as business cash flow or net assets market value and non-financial indicators such as industry growth potential or production efficiency.

Studies on the Improvement of Performance and Reproductive Efficiency in Farm Animals I. In vitro fertilization by in vitro capacitated sperm and transfer of in vitro fertilized embryos in rabbits (가축의 개량 및 번식효율 증진에 관한 연구 I. 토끼에 있어서 체외수정능획득 정자에 의한 체외수정 및 수정란 번식에 관한 연구)

  • 정영채;김창근;주일영;정길생;이규승
    • Korean Journal of Animal Reproduction
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    • v.10 no.2
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    • pp.192-203
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    • 1986
  • Two experiments in this study were designed to compare the potential for in vitro capacitation and in vitro fertilization of ejaculated sperm among individual rabbit bucks. In experiment 1, for in vitro capacitation, the ejaculated sperm were preincubated in DM for 12 hr or 18 hr after HIS treatment, then 12 hr -or 18 hr- preincubated sperm were incubated with superovulated rabbit ova in a 5% CO2 incubator for 36 hr at 38$^{\circ}C$, and a part of cleaved ova was transferred to the recipient does for implantation of embryo. In experiment 2, effect of lysolecithin addition to preincubation medium on induction of accelerated in vitro capacitation and in vitro fertilization of individual rabbit sperm was studied. Experiment 1; 1. Percent acrosome reaction of sperm, noted after staining, after 12 hr or 18 hr preincubation ranged from 52.5 to 76.0% and from 67.5 to 90.0%, respectively and sperm motility index of these sperm ranged from 20.0 to 47.5 for 12 hr-preincubated sperm and from 15.0 to 37.5 for 18 hr- preincubated sperm. There was no a certain relation between percent acrosome reaction and sperm motility index. 2. In vitro fertilization rate (cleavage rate) of in vitro capacitated sperm varied widely among individual bucks, ranging from 0 to 47.8% for 12 hr - preincubated sperm and from 0 to 60.9% for 18 hr -prein- cubated sperm. Cleavage rate of 18 hr - preincubated sperm was higher and faster than that of 12 hr - preincubated sperm. 3. Eight of 44 in vitro fertilized embryos transferred into 6 recipients were implanted in 4 recipients (66.7%) up to day 15 and implnatation rate was 18.2%. Experiment 2; 1. The percent acrosome reaction of sperm before and after 4 hr preincubation in DM without lysolecithin varied significantly among individual bucks, ranging from 0.4 to 18.4% and from 1.7 to 37.4%, respectively and percent acrosome reaction of sperm at 30 min after addition of 60${\mu}$g/ml lysolecithin also was significantly different among bucks, ranging from 19.2 to 67.1%. 2. Effect of accelerated acrosome reaction following lysolecithin addition was more considerable in the individuals showed less percent acrosome reaction before and after 4 hr preincubation. Percentage of motile sperm and motility score showed a trendency towards a decrease with increase of preincubation time and time after lysolecithin addition. 3. In vitro fertilization rate (cleavage rate) at 24 hr postinesmination with pooled sperm were treated to 60 $\mu\textrm{g}$/ml lysolecithin for 30 min after 4 hr preincubation was 24.6%, a higher rate than 13.2% for control. While 80 $\mu\textrm{g}$/ml lysolecithin-added sperm showed a lower cleavage than control and 60$\mu\textrm{g}$/ml-added sperm at both 24 hr and 48 hr postinsemination. These results from 2 experiments suggest that more useful preincubation time for the in vitro capacitation of ejaculated rabbit sperm is 18 hr in DM after HIS treatment, although there is wide variation in vitro capacitation and in vitro fertilization rate among individual bucks, and lysolecithin addition to at least 4 hr - preincubated sperm in DM can result in almost same in vitro fertilization rate as that of 18 hr - preincubated sperm in the experiment 1.

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Drought Stress Influences Photosynthesis and Water Relations Parameters of Synurus deltoides (건조스트레스가 수리취의 광합성 및 수분관련 특성에 미치는 영향)

  • Lee, Kyeong-Cheol;Lee, Hak Bong
    • Journal of Korean Society of Forest Science
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    • v.106 no.3
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    • pp.288-299
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    • 2017
  • This study was conducted to find out the influence of drought stress on physiological responses of Synurus deltoides. Drought stress was induced by withholding water for 25 days. Leaf water potentials were decreased of both predawn (${\Psi}_{pd}$) and mid-day (${\Psi}_{mid}$) with increasing drought stress, but water saturation dificit (WSD) was 7 times increased. ${\Psi}_{pd}-{\Psi}_{mid}$ showed the significant difference of 0.22~0.18 MPa in stressed before 10 days, and nonsignificant as treatment time became longer. A strong reduction of stomatal conductance ($gH_2O$) and stomatal transpiration rate (E) were observed after 15 days of drought stress Significant reductions of net apparent quantum yield (${\Phi}$) and maximum photosynthesis rate ($Pn_{max}$) were observed after 20 days of drought stress; However, water use efficiency (WUE) was shown the opposite trend. This implies that decrease of photosynthesis rate may be due to an inability to regulate water and $CO_2$ exchanged through the stomata. From JIP analysis, flux ratios (${\Psi}_O$ and ${\Phi}_{EO}$) and performance index on absorption basis ($PI_{ABS}$) were dramatically decreased withholding water after 15 days, which reflects the relative reduction of photosystem II activity. The leaf of S. deltoides showed osmotic adjustment of -0.35 MPa at full turgor and -0.40 MPa at zero turgor, and also cell-wall elastic adjustment of 9.4 MPa, indicating that S. deltoides tolerate drought stress through osmotic adjustment and cell-wall elastic adjustment. The degree of change in water relations parameters such as Vo/DW, Vt/DW decreased with increasing drought stress. This result showed that S. deltoides was exhibited a strong reduction of photosynthetic activity to approximately -0.93 MPa of predawn leaf water potential, and both of osmotic adjustment and cell-wall elastic adjustment in drought stress condition appears to be an important adaptation for restoration in this species.

Improvement of Seedling Establishment in Wet Direct Seeding of Rice using the Anaerobic Germination Tolerance Gene Derived from Weedy Photoblastic Rice (잡초벼 PBR 혐기발아 내성 유전자 활용 벼 담수직파 초기 입모 개선)

  • Jeong, Jong-Min;Mo, Youngjun;Baek, Man-Kee;Kim, Woo-Jae;Cho, Young-Chan;Ha, Su-Kyung;Kim, Jinhee;Jeung, Ji-Ung;Kim, Suk-Man
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.65 no.3
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    • pp.161-171
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    • 2020
  • Direct seeding is one of the rice seedling establishment methods that is increasingly being practiced by farmers to save labor and reduce costs. However, this method often causes poor germination under flooding conditions after sowing. In this study, we developed japonica elite lines with quantitative trait loci (QTL) associated with anaerobic germination (AG) tolerance to overcome poor germination and seedling establishment in wet direct seeding. The QTL introgression lines were developed from a cross between weedy photoblastic rice as the AG donor and the Nampyeong variety via phenotypic and genotypic selection. Compared to Nampyeong, the survival rates of the selected lines were improved by approximately 50% and 240% under field and greenhouse conditions, respectively. To improve selection efficiency by marker assisted selection, the QTL markers associated with AG tolerance were converted to cleaved amplified polymorphic sequence markers designed based on next-generation sequence analysis. These lines retained similar agronomic traits and yield potential to the parent, Nampyeong. Among these lines, we selected the most promising line, which exhibited high survival rate and good agricultural traits under flooding conditions and named the line as Jeonju643. This line will contribute to breeding programs aiming to develop rice cultivars adapted to wet direct seeding. This study demonstrates the successful application of marker-assisted selection to targeted introgression of anaerobic genes into a premium quality japonica rice variety.

Effect of Antimicrobial Microperforated Film Packaging on Extending Shelf Life of Cluster-type Tomato (Lycopersicon esculentum Mill.) (천연 항균물질 미세천공필름 포장이 송이토마토의 품질에 미치는 영향)

  • Lee, Youn-Suk;Lee, Young-Eun;Lee, Jung-Soo;Kim, Young-Shik
    • Horticultural Science & Technology
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    • v.29 no.5
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    • pp.447-455
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    • 2011
  • To investigate the effects of the improvement of postharvest quality on fresh tomato, antimicrobial microperforated (AMP) films were prepared and their antimicrobial abilities were observed. AMP films were made by coating different types of natural antimicrobial agents such as cinnamon, clove, and clary sage essential oils into microperforated (MP) films. Cinnamon essential oil of 10% (v/v) has proven to be very effective as inhibitor of the mold growth on tomato, compared to the clove and clary sage essential oils. Quality changes of fresh tomatoes packed using the natural AMP films (AMP10 and AMP30) and MP films (MP10 and MP30) during storage were evaluated. Total microbial growth, weight loss, firmness, lycopene content, and decay rate as the major quality parameters were monitored over 9 days at $15^{\circ}C$. The oxygen transmission rates and mechanical properties between the natural AMP and MP films were also compared. There was no significant difference in change of oxygen transmission rate, tensile strength and elongation between the AMP and MP films. For storage studies, the freshness of tomato packaged in AMP30 film was higher than that in OPP film (the control), MP10, MP30, and AMP10 films. Especially, AMP30 film exhibited high efficiency compared to the control for tomato decay during storage periods. Based on the results, the microperforation and antimicrobial properties of the packaged films may significantly affect the maintenance of an optimum gas composition within the package atmosphere for increasing the storage life and quality of produce. They were also effective on the inhibition of microbial growth by controlled release of antimicrobial agent at an appropriate rate from the package into the tomato. Natural antimicrobial agent coating microperforated films could use potential functional package as a method of extending the freshness of postharvest tomato for storage.

Investigation on the Amount of Water Evaporation from Composting Facilities Operated in Swine Farms (양돈농가에서 퇴비화시설별 수분변화량 분석에 관한 연구)

  • Kwag, J.H.;Choi, D.Y.;Park, C.H.;Jeong, J.H.;Kim, J.H.;Yoo, Y.H.;Jeon, B.S.;Ra, C.S.
    • Journal of Animal Environmental Science
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    • v.14 no.3
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    • pp.193-200
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    • 2008
  • The results of the research on the amount of water evaporation from composting facilities operated in swine farms are below. The number of swine per a farm was 1433 head/farm for a Simple Composting Facility (SCF) and 3500 head/farm for a Escalator composting facility(ECF) system. The capacities of the SCF and the ECF were $0.33m^3/head$ and $0.25m^3/head$, respectively. The ECF had 24.2% less capacity than the SCF. The average water contents in the swine manure for the CP and the ECF of the surveyed farms were 86.8% and 85.7%, respectively, which revealed the ECF had 1.3% less average water content than the SCF. Daily water inputs into the SCF and the ECF were $4.1kg/m^3/day$ and $6.5kg/m^3/day$, respectively. The ECF had approximately 36.9% higher water input than the SCF. Fermentation temperatures during the composting period for the SCF and the ECF were up to $45^{\circ}C$ and $70^{\circ}C$, respectively. The decreases in water contents per each square meter for the SCF and the ECF were 3.7 kg and 5.2 kg, respectively. The ECF lost approximately 28.8% more water content than the ECF, which would be caused by the difference of fermentation temperature between two systems. Fertilizer components after composting were examined. Nitrogen contents of the SCF and the ECF were similar (0.84% and 0.86%, respectively) and ${P_2}{O_5}$ contents were 0.78% and 0.74%, respectively, showing the SCF had slightly higher content than the ECF. However, OM and OM/N did not show the difference between two systems. Hence, efforts to increase composting efficiency with considerations of the water content of swine manure, fermentation temperature, and water evaporation potential should be done when the SCF and the ECF were used in swine farms.

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Automated Synthesis of [$^{18}F$]Fallypride for Routine Clinical Use (자동합성장치를 이용한 [$^{18}F$]Fallypride의 합성)

  • Park, Jun-Hyung;Moon, Byung-Seok;Lee, Hong-Jin;Lee, Hyo-Jun;Lee, In-Won;Lee, Byung-Chul;Kim, Sang-Eun
    • The Korean Journal of Nuclear Medicine Technology
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    • v.14 no.2
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    • pp.104-109
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    • 2010
  • Purpose: $[^{18}F]$Fallypride plays an effective radiotracer for the study of dopamine $D_2/D_3$ receptor occupancy, neuropsychiatric disorders and aging in humans. This tracer has the potential for clinical use, but automated labeling efficiency showed low radiochemical yields about 5~20% with relatively long labelling time of fluorine-18. In present study, we describe an improved automatic synthesis of [$^{18}F$]Fallypride using different base concentration for routine clinical use. Materials and Methods: Fully automated synthetic process of [$^{18}F$]Fallypride was perform using the TracerLab $FX_{FN}$ synthesizer under various labeling conditions and tosyl-fallypride was used as a precursor. [$^{18}F$]Fluoride was extracted with various concentration of $K_{2.2.2.}/K_2CO_3$ from $^{18}O$-enriched water trapped on the ion exchange cartridge. After azeotropic drying, the labeling reaction proceeded in $CH_3CN$ at $100^{\circ}C$ for 10 or 30 min. The reaction mixture was purified by reverse phase HPLC and collected organic solution was exchanged by tc-18 Sep-Pak for the clinically available solution. Results: The optimal labeling condition of [$^{18}F$]Fallypride in the automatic production was that 2 mg of tosyl-fallypride in acetonitrile (1 mL) was incubated at $100^{\circ}C$ for 10 min with $K_{2.2.2.}/K_2CO_3$ (11/0.8 mg). [$^{18}F$]Fallypride was obtained with high radiochemical yield about $66{\pm}1.4%$ (decay-corrected, n=28) within $51{\pm}1.2$ min including HPLC purification and solid-phase purification for the final formulation. Conclusion: [$^{18}F$]Fallypride was prepared with a significantly improved radiochemical yield with high specific activity and shorten synthetic time. In addition, this automated procedure provides the high reproducibility with no synthesis failures (n=28).

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Prediction of field failure rate using data mining in the Automotive semiconductor (데이터 마이닝 기법을 이용한 차량용 반도체의 불량률 예측 연구)

  • Yun, Gyungsik;Jung, Hee-Won;Park, Seungbum
    • Journal of Technology Innovation
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    • v.26 no.3
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    • pp.37-68
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    • 2018
  • Since the 20th century, automobiles, which are the most common means of transportation, have been evolving as the use of electronic control devices and automotive semiconductors increases dramatically. Automotive semiconductors are a key component in automotive electronic control devices and are used to provide stability, efficiency of fuel use, and stability of operation to consumers. For example, automotive semiconductors include engines control, technologies for managing electric motors, transmission control units, hybrid vehicle control, start/stop systems, electronic motor control, automotive radar and LIDAR, smart head lamps, head-up displays, lane keeping systems. As such, semiconductors are being applied to almost all electronic control devices that make up an automobile, and they are creating more effects than simply combining mechanical devices. Since automotive semiconductors have a high data rate basically, a microprocessor unit is being used instead of a micro control unit. For example, semiconductors based on ARM processors are being used in telematics, audio/video multi-medias and navigation. Automotive semiconductors require characteristics such as high reliability, durability and long-term supply, considering the period of use of the automobile for more than 10 years. The reliability of automotive semiconductors is directly linked to the safety of automobiles. The semiconductor industry uses JEDEC and AEC standards to evaluate the reliability of automotive semiconductors. In addition, the life expectancy of the product is estimated at the early stage of development and at the early stage of mass production by using the reliability test method and results that are presented as standard in the automobile industry. However, there are limitations in predicting the failure rate caused by various parameters such as customer's various conditions of use and usage time. To overcome these limitations, much research has been done in academia and industry. Among them, researches using data mining techniques have been carried out in many semiconductor fields, but application and research on automotive semiconductors have not yet been studied. In this regard, this study investigates the relationship between data generated during semiconductor assembly and package test process by using data mining technique, and uses data mining technique suitable for predicting potential failure rate using customer bad data.

Effect of ${\beta}$-glucan on Growth, Feed Efficiency and Hematologic Index in Sparague-Dawley Rats (${\beta}$-glucan이 Sparague-Dawley 랫드의 성장, 식이효율 및 혈액성상에 미치는 효과)

  • kim, So-Jung;Lee, Jin-Seok;Kwon, Jung-Ki;An, In-Jung;Lee, Seung-Ho;Park, Young-Seok;Park, Byung-Kwon;Kim, Byeong-Soo;Kim, Sang-Ki;Song, Sung-Ki;Lee, Jong-Dae;Cho, Sung-Doe;Choi, Chang-Sun;Jung, Ji-Youn
    • Journal of Food Hygiene and Safety
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    • v.26 no.1
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    • pp.49-56
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    • 2011
  • To investigate the toxicological effects of ${\beta}$-glucan, we performed basic studying on ${\beta}$-glucan in Sprague-Dawley (SD) rats. Standard endpoints in this study included mortality, clinical observations, changes of body weights, analysis on food consumption, ophthalmoscopic examination, hematologic examination, serum biochemistry, analysis of organ weights, gross anatomic pathology and histopathology. No clinical signs and mortality were observed in animals treated with beta-glucan throughout the experimental period. The average body weight of each treatment groups showed similar levels at end of experiment. There were no treatment-related changes in mortality, body weights changes, food consumption, ophthalmoscopic examination. Although there were statistically significant differences between the control and treated groups in some relative and absolute organ weights, and hematological and biochemical analysis, the data were in biologically normal ranges and did not show a dose-dependent manner. In the morphological change, hepatic tissue were not showed ballooning degeneration and irregular arrangement of hepatic cell in ${\beta}$-glucan treatment groups with control group. Also, organs weights (liver, heart, kidney and stomach) and hematological indices (WBC, RBC, Hb, Hct and Platelet) did not show statistically significant differences among the experimental groups. In summary of these results, there were no changes in mortality, mean body weight, clinical signs, food consumption. There were no changes in ophthalmological examination, hematology, blood chemistry, necropsy and histopathology. In conclusion, although further investigation of glucan should be performed in the functions registered in many ancient literatures, ${\beta}$-glucan is physiologically safe and may have potential as candidate food for human health.

Effect of Butyrate on Adenovirus-Mediated Herpes Simplex Virus Thymidine Kinase Gene Therapy (Butyrate가 Adenoviral Vector로 이입한 Herpes Simplex Virus Thymidine Kinase 유전자치료에 미치는 영향)

  • Park, Jae-Yong;Kim, Jeong-Ran;Chang, Hee-Jin;Kim, Chang-Ho;Park, Jae-Ho;Jung, Tae-Hoon
    • Tuberculosis and Respiratory Diseases
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    • v.45 no.3
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    • pp.587-595
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    • 1998
  • Background: Recombinant adenovirus hold promise as vectors to carry therapeutic genes for several reasons: 1) they can infect both dividing and non-dividing cells; 2) they have the ability to directly transduce tissues in vivo; 3) they can easily be produced in high titer; and 4) they have an established record of safety as vaccination material. However, one of the major limitation in the use of adenoviruses is that transgene expression is quite short because adenovirusees insert their DNA genome episomally rather than by chromosomal integration, and an immune response against the virus destroys cells expressing the therapeutic gene. Since sodium butyrate has been reported to induce adenovirus-mediated gene expression, we hypothesized that treatment of tumor cells, transduced with herpes simples virus thymidine kinase(HSVtk) gene using adenoviral vector, with butyrate could augment the effect of gene therapy. Methods: We transduced HSVtk gene, driven by the cytomegalovirus promoter, into REN cell line(human mesothelioma cell line). Before proceeding with the comparison of HSVtk/ganciclovir mediated bystander killing, we evaluated the effect of butyrate on the growth of tumor cells in order to rule out a potential antitumor effect of butyrate alone, and also on expression of HSVtk gene by Western blot analysis. Then we determined the effects of butyrate on bystander-mediated cell killing in vitro. Results: There was no inhibition of growth of cells exposed to butyrate for 24 hours at a concentration of 1.5mM/L. Toxic effects were seen when the concentration of butyrate was greater than 2.0mM/L. Gene expression was more stable and bystander effect was augmented by butyrate treatment of a concentration of 1.5mM/L. Conclusion: These results provide evidence that butyrate can augment the efficiency of cell killing with HSVtk/GCV system by inducing transgene expression and may thus by a promising new approach to improve responses in gene therapy using adenoviral vectors.

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