• 경영과정보연구
• /
• 제7권
• /
• pp.93-111
• /
• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• Molecules and Cells
• /
• 제42권3호
• /
• pp.252-261
• /
• 2019

The omega-3 fatty acid docosahexaenoic acid (DHA) is known to induce apoptosis and cell cycle arrest via the induction of reactive oxygen species (ROS) production and endoplasmic reticulum (ER) stress in many types of cancers. However, the roles of DHA in drug-resistant cancer cells have not been elucidated. In this study, we investigated the effects of DHA in cisplatin-resistant gastric cancer SNU-601/cis2 cells. DHA was found to induce ROS-dependent apoptosis in these cells. The inositol 1,4,5-triphosphate receptor ($IP_3R$) blocker 2-aminoethyl diphenylboninate (2-APB) reduced DHA-induced ROS production, consequently reducing apoptosis. We also found that G-protein-coupled receptor 120 (GPR120), a receptor of long-chain fatty acids, is expressed in SNU-601/cis2 cells, and the knockdown of GPR120 using specific shRNAs alleviated DHA-mediated ROS production and apoptosis. GPR120 knockdown reduced the expression of ER stress response genes, similar to the case for the pre-treatment of the cells with N-acetyl-L-cysteine (NAC), an ROS scavenger, or 2-APB. Indeed, the knockdown of C/EBP homologous protein (CHOP), a transcription factor that functions under ER stress conditions, markedly reduced DHA-mediated apoptosis, indicating that CHOP plays an essential role in the anti-cancer activity of DHA. These results suggest that GPR120 mediates DHA-induced apoptosis by regulating $IP_3R$, ROS, and ER stress levels in cisplatin-resistant cancer cells, and that GPR120 is an effective chemotherapeutic target for cisplatin resistance.

• 융합신호처리학회논문지
• /
• 제23권2호
• /
• pp.62-69
• /
• 2022

의료현장에서는 최근 디지털 헬스케어의 중요성이 대두되면서, 다양한 형태의 생체신호 측정 관련 연구가 활발히 진행되고 있다. 생체신호 중 가장 중요한 신호로 심전도를 들 수 있으며, 특히 부정맥 환자에 있어 심전도 신호의 연속 모니터링은 매우 중요하다. 부정맥은 동결절(sinus node), 동빈맥(sinus tachycardia), 심방조기수축(atrial premature beat, APB), 심실세동 (ventricular fibrillation) 등으로 그 발병원에 따른 형태가 다양하며, 발병 이후의 예후가 좋지 않으므로 일상 중 연속 모니터링은 부정맥의 조기 진단과 치료방향 설정에서 매우 중요하다. 부정맥 환자의 심전도 신호는 매우 불안정하며, 부정맥을 자동 검출하기 위한 주요 특징점으로 작용하는 정확한 R-peak 포인트의 검출이 어렵다. 본 연구에서는 연속 측정하는 홀터 심전도 모니터링 기기와 분석용 소프트웨어를 개발하였으며, 부정맥 데이터베이스를 통해 심전도 신호의 R-peak 효용성을 확인하였다. 향후 연구에서는 다양한 발병원인으로 인한 부정맥의 형태적 구분 및 예측을 위한 알고리즘과 임상 데이터에 근거한 유효성 검증에 관한 추가 연구가 필요하다.

• Annals of Clinical Neurophysiology
• /
• 제13권1호
• /
• pp.38-43
• /
• 2011

Background: In the brain, the dominant primary motor cortex (M1) has a greater hand representation area, shows more profuse horizontal connections, and shows a greater reduction in intracortical inhibition after hand exercise than does the non-dominant M1, suggesting a hemispheric asymmetry in M1 plasticity. Methods: We performed a transcranial magnetic stimulation (TMS) study to investigate the hemispheric asymmetry of paired associative stimulation (PAS)-induced M1 plasticity in 9 right-handed volunteers. Motor evoked potentials (MEPs) were measured in the abductor pollicis brevis (APB) muscles of both hands, and MEP recruitment curves were measured at different stimulation intensities, before and after PAS. Results: MEP recruitment curves were significantly enhanced in the dominant, but not the non-dominant M1. Conclusions: These results demonstrate that the dominant M1 has greater PAS-induced plasticity than does the non-dominant M1. This provides neurophysiological evidence for the asymmetrical performance of motor tasks related to handedness.

• 대한전기학회:학술대회논문집
• /
• 대한전기학회 2004년도 학술대회 논문집 정보 및 제어부문
• /
• pp.417-419
• /
• 2004

Because of the demands for high performance and high integrated system, the needs for optimal platform becomes more importance. Optimal platform can handle more data effectively with same resources. AMBA(Advanced Microprocessor Bus Architecture)$^{TM}$ defines on-chip communication standard for designing high performance embedded micro-controllers. It is consisted of AHB, ASB and APB. It can support fast implementation and reliability in system that is composed with reusable IPs. DMAC is one of master in system and generate master signals of AHB to communicate data from one slave(peripheral or memory) to another slave. It can reduce burden of CPU and increase system performance. We designed DMAC based on AMBA and it supports 13 Channels. Each channel can be controlled by software program. It decides channel's priority using round-robin method. It can support P2P, P2M, M2P and P2P communication.

• 한국지능정보시스템학회:학술대회논문집
• /
• 한국지능정보시스템학회 2000년도 춘계정기학술대회 e-Business를 위한 지능형 정보기술 / 한국지능정보시스템학회
• /
• pp.435-442
• /
• 2000

만성질병, 식습관, 영양등 스트레스에 시달리는 현대인의 건강 상태를 파악하는 일은 매우 중요하며 또한 필요하다. 그러나 식이 섭취 평가는 많은 분야의 자료와 지식을 필요로 하기 때문에 손쉽게 일반인이 신뢰성 있는 평가는 얻기는 쉽지 않다. 본 연구는 식품, 영양, 조리, 만성질병, 식습관 등의 여러 전문 분야의 자료와 지식을 기반으로 한 웹 상에서의 영양 평가 시스템으로 '건강 관리를 위한 사이버 식생활 자가 진단 시스템(Cyber Food Self Diagnosis Program, 이하 Cyber-FSDP)'의 설계 및 구축에 관한 것이다. 바탕으로 한다. 초고속 통신망을 이용하여 사람들의 건강문제와 관련된 식생활 정보를 수집하고, 개인별 식생활을 사용자와 상호작용하게 온라인으로 평가·진단하여 이를 개선하고 궁극적으로는 만성질병 위험도를 감소시키고 건강을 증진시킬 수 있는 영양 및 만성 질병 평가 전문가 시스템을 구축한 사례에 대한 Web 응용 프로그램 개발을 소개하며, 개발환경으로는 서버를 엔터프라이즈 3000 Solaris 2.5.1을 사용했으며, DBMS는 IUS (Illustra Universal Server)를 사용하였고, APB(App Page Builder), JabaScript, HTML 등의 언어로 구현되었다.

• 수산해양교육연구
• /
• 제25권6호
• /
• pp.1239-1244
• /
• 2013

Morphology of 4 dinoflagellates species, Amphisolenia bidentata, A. inflata, A. thrinax and Triposolenia bicornis, which belong to the Dinophysiales, were studied by light and scanning electronmicroscope. The plankton samples for this study were collected from Jeju-Do, South Korea in February, April, September and November 2007. Three Amphisolenia species have large cell size ($125{\sim}890{\mu}m$) then T. bicornis ($45{\sim}50{\mu}m$). Cells of Amphisolenia and Triposolenia with unique morphological features were divided into the head, neck, anterior part of the body (APB), mid-body and posterior process. This is the first record of those four species from Korea.

• 전기학회논문지
• /
• 제60권1호
• /
• pp.156-160
• /
• 2011

This paper describes the design and implementation of a System-on-a-Chip (SoC) for pattern recognition to use in embedded applications. The target Soc consists of LEON2 core, AMBA/APB bus-systems and custom-designed accelerators for Gaussian Pyramid construction, lighting compensation and histogram equalization. A new FPGA-based prototyping platform is implemented and used for design and verification of the target SoC. To ensure that the implemented SoC satisfies the required performances, a pattern recognition application is performed.

• 대한전기학회:학술대회논문집
• /
• 대한전기학회 2007년도 제38회 하계학술대회
• /
• pp.1924-1925
• /
• 2007

본 논문에서는 부정맥 판별을 위한 전처리 과정으로 PCA, LDA, ICA를 바탕으로 하여 정확도를 비교하여 보았다. 각각의 전처리는 고유의 특성을 가지고 있으며 본 논문의 목적은 부정맥 판별상 어떤 전처리가 더욱 정확성의 면에서 효과적인지를 알아보는 것이다. 본 논문의 데이터는 MIT-BIH에 기반하고 있으며, Beat의 분류는 정상(Normal), 좌각차단(Left Bundle Branch Block, LBBB), 우각차단(Right Bundle Branch Block, RBBB), 조기심실수축(Premature Ventricular Contraction, PVC), 조기심방수축(Atrial Premature Beat, APB), paced Beat, 심실보충수축(Ventricular Escape Beat)로 나누었다. 실험적 결과는 PCA-BPNN의 경우 95.53%, ICA-BPNN의 경우 93.95%, LDA-BPNN의 경우 96.42%로 LDA가 가장 ECG 부정맥 판별 응용에 있어 가장 효율적인 방법으로 나타났다.

• 한국광학회:학술대회논문집
• /
• 한국광학회 2003년도 하계학술발표회
• /
• pp.100-101
• /
• 2003

본 논문은 초고속 광통신용 검출기로 사용되고 있는 InP／InGaAs Avalanche Photodiode (APD)에 대한 연구로서 구조 변화에 따른 APD의 특성에 대해 연구하였다. 채택된 APB의 기본 구조는 Separated Absorption, Grading, Charge and Multiplication (SAGCM)구조로 u-InP 의 두께 3.5$\mu\textrm{m}$에~2.9$\mu\textrm{m}$ 만큼 Zn diffusion 하였으며, u-InGaAs 의 흡수층 두께는 0.8$\mu\textrm{m}$ 로 하였다. charge sheet 층의 도핑 농도는 ~ 3.5 $\times$ 10／sup 12／／cm／sup 2／ 이고, 전극 구조는 back side illumination type이다. (중략)