• Asia-Pacific Journal of Business
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• v.15 no.3
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• pp.351-365
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• 2024

Purpose - The purpose of this paper is to examine the value relevance of the relative sizes of the contractual service margin (hereafter CSM) and the risk adjustment for non-financial risk (hereafter RA). Additionally, the paper examines how the relative size of the CSM impacts the relative value relevance of net assets and net income. Design/methodology/approach - This study conducted an empirical analysis utilizing the quarterly financial data and stock price information of domestically listed insures (including life and non-life insurers) from 2023 onwards. Specifically, regression analysis and parallelism tests were employed in the research. Findings - Firstly, the empirical analysis of the value relevance of CSM and RA showed that CSM has a significant positive value relevance with firm value, while RA has a significant negative value relevance with firm value. Secondly, it was found that as the CSM increases, the value relevance of net income increases, whereas the value relevance of net assets decreases. Research implications or Originality - Despite both CSM and RA being components of insurance contract liabilities, their differing impacts on firm value suggest that the capital market has a relatively clear understanding of the characteristics of CSM and RA. The finding that the value relevance of reported current earnings increases with larger CSM indicates that CSM-focused management is desirable from the perspective of enhancing firm value.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2019.05a
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• pp.95-99
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• 2019

In this paper, the uplink data transmitted from LoRa node is received and decomposed in LoRaWAN Network Server and converted into data with key and value. The data is converted into the data format required by the existing oneM2M platform, and transmitted. The oneM2M platform stores the data, another system for transmitting the data is implemented so that the processing for the data can be started immediately.

• The Korean Journal of Zoology
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• v.33 no.3
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• pp.322-329
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• 1990

The effects of retinoic acid (RA) on the regenerating limbs of Korean newt (Hynobius leechii) larvae have been studied. Intraperitoneal injection of RA at 4 days post-amputation caused the proximalization of regenerate structures in the proximodistal (PD) axis of the limbs amputated through either the distal zeugopodium or the distal stylopodium. The mean level of proximalization (MLP) increased as a dose-dependent manner, and the MLP was also dependent on the level of amputation at a given dose of RA. At the dose of 150 $\mu$ g/g body wt., MLP's in either amputation level reached close to a peak value, and an increasing number of inhibition of regeneration or duplication in the transverse plane occurred at the dose of 200 $\mu$ g/ g body wt. and above. The changes induced by RA treatment suggest that positional values in the cells of the regenerating limbs have been modified in the three cardinal axes including PD and transverse axes in a graded mode. Furthermore, from the comparison of data in two different amputation levels, it can be speculated that the sensitivity of cells to RA effect along the PD axis might not be linear.

• Environmental Mutagens and Carcinogens
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• v.8 no.1
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• pp.47-55
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• 1988

발생중인 계배의 날개형성에 미치는 retinoic acid(RA)의 효과를 알아보았다. RA처리는 날개원기의 전단부로 부처 거울상을 띤 지골의 복제를 유발하였다. 이러한 RA처리에 따른 지골의 복제 효과는 발생시기 및 처리량에 의존적이었다. 즉 stage 18시기의 날개원기에 RA를 처리했을 때 최대의 지골 복제 효과가 유발되었으며, 20mg/ml 의 RA 용액으로 처리했을 때 최대의 지골 복제 효과가 나타났다. 이러한 실험결과는 RA 처리가 날개원기 세포의 positional value를 전후축 상에서 후위화하기 때문에 나타나는 것으로 해석될 수 있으며, 후위화의 정도는 발생단계 및 처리량에 의존적임을 시사하고 있다.

• Journal of Veterinary Clinics
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• v.18 no.4
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• pp.402-410
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• 2001

This study was performed to investigate the hemodynamic changes which occur after occlusion of coronary artery and relation to reperfusion arrhythmias(RA) which occur when occlusion materials were removed form coronary artery in dogs. The occlusion of coronary artery was designed by temporary ligation of left circumflex branch of coronary artery during 30 minutes in 16 dogs. During occlusion of coronary artery, cardiac output(CO), mean aortic pressure (mAP), aortic systolic pressure(ASP), aortic diastolic pressure(ADP). left ventricular systolic pressure(LVSP), left ventricular maximum dp/dt (LV max. dp/dt) and left ventricular end-diastolic pressure (LVEDP) were measured. The occurrence of RA were observed for 5 minute after reperfusion by explained of ligation. As a results, cardiac arrest occurred in 4 dogs during occlusion of coronary artery, and RA was not observed in 5 dogs while it was seen in 5 dogs when explained ligation(reperfusion) after 30 minutes, the rest 2 dogs occurred temporary tachycardia. In hemodynamics changes, LVSP decreased by 10.9% and LV max. dp/dt by 5.4 % in comparison to control value which not ligated coronary artery, and LVEDP increased by 73.3%. The CO/min and mAP also decreased by 10.7% and by 11.3% expectedly. In the relationship to occurrence RA and hemodynamics changes, the LVSP and LV max. dp/dt at the time of occlusion in the RA group decreased by 11.9% and 0.8% in comarison to the control value while the decrease was 7.7% and 10% in the non-RA group. But the LVEDP in creased by 109.1% in the RA group while the decreased was 44.6% in the non-RA group. Referring CO/min, the drop was 8.8% in the RA occurrence group and 12.9% in the non-occurence group. These parameters of LVEDP, LV max. dp/dt, and CO were significant difference(p<0.05). The mAP also decreased by 11.9 in the RA group and by 9.8% in the non-RA group, but these defference were not the significant difference.

• Journal of Radiation Protection and Research
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• v.20 no.4
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• pp.275-283
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• 1995

PERALS(Photon Electron Rejecting Alpha Liquid Scintillation) spectrometry coupled with solvent extraction method has been set up for the analysis of $^{222}Rn\;and\;^{226}Ra$ in the groundwater. This analytical method offers low background, better energy resolution and lower quenching problem than the other techniques. By the analysis of NIST SRM 4966 $^{226}Ra$ standard, the analytical accuracy and precision were found to be 3% and 1%, respectively, and the relative standard deviation of the recovery of Rn extraction between pH2 and pH10 was 7%. Detection limits of $^{222}Rn$ and $^{226}Ra$ for 10 hours counting were counted to be $0.42 pCi/{\iota}\;and\;0.016 pCi/{\iota}$, respectively. For the test analysis of $^{222}Rn\;and\;^{226}Ra$ in the graundwater, hot spring water samples of 17 regions were analyzed. The concentration of $^{222}Rn$ were in the range of $90{\sim}5200pCi/{\iota}$ and average value was $1470pCi/{\iota}\;^{226}Ra$ concentration showed a peak value of $97.9pCi/{\iota}$ in a Kangwon region, but the average value was $1.14pCi/{\iota}$ except that region.

• Korean Journal of Materials Research
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• v.23 no.6
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• pp.322-328
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• 2013

The relationship the between electrical properties and surface roughness (Ra) of a wet-etched silicon wafer were studied. Ra was measured by an alpha-step process and atomic force microscopy (AFM) while varying the measuring range $10{\times}10$, $40{\times}40$, and $1000{\times}1000{\mu}m$. The resistivity was measured by assessing the surface resistance using a four-point probe method. The relationship between the resistivity and Ra was explained in terms of the surface roughness. The minimum error value between the experimental and theoretical resistivities was 4.23% when the Ra was in a range of $10{\times}10{\mu}m$ according to AFM measurement. The maximum error value was 14.09% when the Ra was in a range of $40{\times}40{\mu}m$ according to AFM measurement. Thus, the resistivity could be estimated when the Ra was in a narrow range.

• Journal of Korea Foundry Society
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• v.20 no.5
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• pp.316-322
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• 2000

Effect of surface roughness and microstructure of the specimen on tensile properties of Ni-Al bronze casting has been investigated. surface roughnesses of the tensile test specimen of interest are in range of 0.1 to 2.0 ${\mu}m$ in Ra obtained by changing machining conditions. Fracture of the Ni-Al bronze casting initiated at the surface and propagated in a brittle manner during tensile tests. Tensile elongation value of the casting was strongly dependent on the surface roughness range studied, while tensile and yield strengths were almost independent on it. The elongation value was almost constant up to the surface roughness of 1.0 ${\mu}m$ in Ra, and then decreased in a linear manner with an increase in Ra value up to 2.0 ${\mu}m$. However, tensile strength and hardness were strongly dependent on the microstructure, especially ${\alpha}$ phase fraction, and were decreased with increasing ${\alpha}$ phase fraction in microstructure. It is, therefore, recommended that decrease of surface roughness up to 1.0 ${\mu}m$ in Ra, shrinkage porosity and ${\alpha}$ phase are required in order to obtain good tensile properties for Ni-Al bronze casting.

• The Korean Journal of Nuclear Medicine Technology
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• v.20 no.1
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• pp.28-31
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• 2016

Purpose $^{223}Ra-Dichloride$ is used for the medicine of castration-resistant prostate cancer (CRPC) and which emits ${\alpha}-ray$ of 28 Mev that is used for therapy. However $^{223}Ra-Dichloride$ emits ${\beta}-ray$ of 3.6% and ${\gamma}-ray$ of 1.1%(80,156,270 keV) aside from ${\alpha}-ray$ in decay. Therefore we would like to evaluate external radiation expose dose rate of ${\gamma}-ray$ of $^{223}Ra-Dichloride$. Materials and Methods We calculated external radiation expose dose rate using ${\gamma}-constant$ of $^{223}Ra-Dichloride$, $^{99m}Tc$ based on Health physics(2012). $^{223}Ra-Dichloride$ of 3.5 MBq and $^{99m}Tc-MDP$ of 740 MBq were applied. external radiation expose dose rate 15 times from 1m by survey meter. Results ${\gamma}-contant$ of $^{223}Ra$, $^{99m}Tc-MDP$ from 1m distance based on Health physics(2012) is 0.0469, 0.0215. calculated value of external radiation expose dose rate was $16{\mu}Sy$, $34{\mu}Sy$ which activity is $^{223}Ra-Dichloride$ of 3.5 MBq and $^{99m}Tc-MDP$ of 740 MBq from 1 m and measured mean value of 1 m was $0.7{\mu}Sy/h$, $18{\mu}Sy/h$. Conclusion ${\gamma}-constant$ of $^{223}Ra$ is higher than $^{99m}Tc$ based on Health physics(2012). however calculated maximum external radiation expose dose rate of $^{223}Ra-Dichloride$ is lower than $^{99m}Tc$ due to actually used quantity of activity of $^{223}Ra-Dichloride$ is small. measured value of $^{223}Ra-Dichloride$ is also lower than $^{99m}Tc-MDP$. Therefore external radiation expose dose rate of ${\gamma}-ray$ of $^{223}Ra-Dichloride$ is very low.

• Journal of Nutrition and Health
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• v.39 no.4
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• pp.381-391
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• 2006

This study is performed to compare the dietary intakes and food sources of copper (Cu) using the database of Cu content developed in this study between the elementary schoolchildren in remote rural areas (RA, n=58, $9.9{\pm}1.7$ yrs) and those in urban area (UA, n=60, $9.4{\pm}1.8$ yrs), and to analyze the relationship between serum Cu concentration and serum antioxidant status in the RA. The results obtained in this study were as followings: 1) Dietary intakes of calorie, calcium and iron in the RA were in the 3/5-4/5 of the Korean RDA while the UA were similar to or more than the Korean RDA, 7th ed. except iron. 2) More than 273 kinds of food consumed by the subjects were analyzed the content of Cu and database of Cu content were developed in the present study. The mean dietary intake of Cu per day in the RA was $0.99{\pm}0.07mg/d$ ($170.0{\pm}13.2%$ of the USA RDA) while it was $1.22{\pm}0.07mg/d$ ($203.4{\pm}13.1%$ of the RDA) in the UA. The percentage of dietary intakes of Cu less than 213 of the RDA was 8.6% in the RA in comparison to 0% in the UA. 3) The RA and the UA consumed more than 80% of total dietary intakes of Cu from plant foods. Thus, the RA and the UA consumed Cu from cooked rice, vegetables and fruits as a major source. However the RA had less Cu from meat and their products than did the UA (p<0.05) .4) Crab stew including crab and juice was the highest food source of Cu for the total subjects, followed by seasoned bud of aralia, cooked; beef rib meat, roasted; soybean paste soup w/mallow; and soybean paste soup w/mallow & beef. Major food source of Cu was similar for the RA and the UA such as cooked rice, vegetables and fruits. 5) Mean concentration of serum Cu in the RA was $18.1{\pm}0.7{\mu}M/L$ that was in the normal value, and all subjects in this group were in more than normal value. In the RA serum Cu concentration related positively with serum ceruloplasmin concentration, serum vitamin C concentration and EC SOD activity, respectively. However, serum Cu concentration did not relate with serum TBARS concentration in the RA. Above results showed that the RA had good status of Cu nutrition based upon dietary intake and serum concentration, however some of the RA had lower intake of Cu than the RDA. The overall children in the UA had good Cu nutrition. Therefore, the subgroup of the RA should be supported to improve their Cu nutrition, and this support could give them better antioxidant status based upon positive relationship between serum Cu concentration and serum antioxidant status in the RA.