• Title/Summary/Keyword: SG

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The Effect of SG&A on Analyst Forecasts and the Case of Distribution Industries

  • LIM, Seung-Yeon
    • Journal of Distribution Science
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    • v.17 no.10
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    • pp.41-48
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    • 2019
  • Purpose - This study investigates whether financial analysts consider the intangible investment implicit in selling, general, and administrative (SG&A) expenditures to forecast firms' future earnings. Research design, data, and methodology - Using 52,609 U.S. firm-year observations spanning 1984-2016, this study examines the association between the Intangible investment implicit in SG&A expenditures and properties of analysts' earnings forecasts. To estimate the Intangible investment of SG&A, I decompose SG&A excluding R&D and advertising expenditures into maintenance and investment components following Enache and Srivastava (2017). Results - The main results show that analysts' earnings forecast errors and dispersion in analysts' forecasts increase with the intangible investment derived from SG&A because the investment component of SG&A affects future earnings and the uncertainty of those earnings. However, these results are weakened in the wholesale and retail industries where firms have a higher level of investment component of SG&A. I attribute the weaker results to low R&D expenditures in those industries. Conclusion - This study indicates that financial analysts incorporate the intangible investment of SG&A into their earnings forecasts differently across firms and industries. Furthermore, this study supports the argument for the separate reporting of the investment nature of SG&A from other operating expenses such as maintenance nature of SG&A.

Effects of Shingi-whan on the Male Reproductive and Sexual Function : Enhancing Spermatogenesis, Reducing Testicular Toxicity, and Relaxing Smooth Muscle of Corpus Cavernosum (신기환(腎氣丸)의 남성 생식기능 및 성기능 개선효과 : 정자생성 촉진, 고환독성 완화 및 음경해면체 평활근의 이완)

  • Seo, Il-Bok;Park, Sun-Young
    • The Korea Journal of Herbology
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    • v.30 no.3
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    • pp.55-61
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    • 2015
  • Objectives : This study aimed to investigate the effects of Shingi-whan(SG) on the male reproductive and sexual function, so we measured the spermatogenesis and the testicular toxicity in mice and the vasorelaxation in isolated rabbit corpus cavernosum smooth muscle. Methods : To evaluate effect on the spermatogenesis in mice, we prepared two groups, control group and SG group that was orally administered SG(1,000mg/kg) for 20 days, and compared. To analyze testicular toxicity in mice, we also prepared two groups, doxo group that was injected with doxorubicin (3mg/kg) on three times and doxo + SG group that was injected with doxorubicin and SG for 20 days, and compared. To investigate sexual function of SG in mice, we prepared three groups, normal group and aging elicited group consisting of 18-month-old mice, SG treated aging group that was orally administered SG for 60 days, and compared using histochemical staining on mice corpus cavernous tissues. In order to define the relaxation effects of SG, rabbit corpus cavernous tissues were prepared in $2{\times}2{\times}6mm$ sized strip. Then the dose-dependent relaxation responses of SG at 0.01-3.0 mg/ml in contracted strips induced by phenylephrine were measured. Results : The sperm density in dutus epididymis and the diameter of seminiferous tubules of SG group was significantly increased when compared to control group. The testicular weight and the diameter and height of epithelial layer of seminiferous tubules of doxo + SG group was significantly increased when compared to doxo group. The cavernous strips were significantly relaxed by SG extract In SG treated aging group, ratio of smooth muscles to collagen fibers and red blood cell count in venous sinus was increased as compared to aging elicited group. Conclusions : Our findings have shown that SG extract have effect on spermatogenesis and mitigating effect on doxo-induced testicular toxicity. Further, it also have the vasorelaxant effect on rabbit corpus cavernosum.

ITU-T SG1에서의 UPT 표준화 동향

  • 배현주
    • TTA Journal
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    • s.40
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    • pp.109-116
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    • 1995
  • 본 고에서는 UPT 서비스 정의를 담당하고 있는 ITU-T SG1 WP3 Q7의 최근 표준화 현황을 살펴보고 현재 진행되고 있는 권고 작업의 동향을 파악한다. 또한 이러한 UPT 서비스 정의와 함께 SG1에서 UPT 서비스 정의를 위해 SG1내의 Question들의 공동작업에 관한 것을 기술하였다. 본 고의 내용은 1995년 5월 SG1회의 내용을 포함한다.

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최근의 CCITT 연구활동 분석

  • Kim, Yeong-Ho;Lee, Yun-Cheol
    • ETRI Journal
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    • v.6 no.3
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    • pp.21-36
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    • 1984
  • 최근의 CCITT 연구활동을 조사.분석하기 위하여 CCITT의 구성과 각 연구위원회 (Study Group;SG)의 7차회기 ('81~'84)동안의 연구 내용 및 SG VII (데이터통신망), SG VIII (텔리매틱 서어비스를 위한 첨말장치), SG XI (전화교환과 신호방식), SG XVIII (디지틀망)의 최종회합에서 작성된 근고초안을 검토.분석하여 기술하였다.

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The Effect of Combined Exercise on Body Composition, Functional Fitness and Muscle Protein Synthesis Related Hormone in Sarcopenic Obesity Elderly Women (복합운동이 근감소증을 동반한 비만 여성고령자의 신체조성과 기능적 체력 및 근단백질합성 관련 호르몬에 미치는 영향)

  • So, Yong-Seok
    • Journal of the Korea Convergence Society
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    • v.7 no.3
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    • pp.185-193
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    • 2016
  • The purpose of this study was to analyze the effects of combined exercise on body composition, funtional fitness and muscle protein synthesis related hormone in sarcopenic obesity elderly women. The subjects for the study were 20 obesity elderly women over 65 years old. They were divided into two groups, the sarcopenic obesity group(n=10) and non-sarcopenic obesity group(n=10). The variables of body composition and cardiovascular fitness were measured in all the subjects before and after 12-week combined exercise. The findings of this study were as follows; In the sarcopenic obesity elderly women (SG), % body fat significantly decreased in the SG group, FFM and ASM significantly increased. In the chair stand test and arm curl test, SG group significantly increased. SG group significantly changed in chair sit-and-reach test, back scratch test, 2-minute step test. In the muscle protein synthesis related hormone(growth hormone and IGF-1), SG group significantly increased.

Evaluation of Cytotoxicity to Rat Platelets by Menadione-Glutathione Conjugate and its Stability in Biological Assay System (Menadione의 대사체인 Menadione-Glutathione Conjugate(MEN-SG)가 흰쥐 혈소판에 미치는 세포독성의 평가 및 MEN-SG의 안정성에 관한 연구)

  • Seo, Dong-Chul;Chung, Sun-Hwa;Lee, Joo-Young;Kim, Mee-Jeong;Chung, Jin-Ho
    • Toxicological Research
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    • v.11 no.2
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    • pp.295-302
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    • 1995
  • Menadione-ghitathione conjugate (MEN-SG), a metabolite of menadione, is known to be a redoxcycler in rat hepatocyte subcellular fraction. Therefore, it was assumed that MEN-SG could exert cytotoxlclty to ral platelets, another target tissue of menadione. We first synthesized MEN-SG, the identity of which was verified by mass, $^1{H}$-NMR and UV-visible spectra. In addition, the stability of MEN-SG was investigated in biological assay system. MEN-SG was degraded in a time-dependent manner in DMSO which had been used as a vehicle and thus, tris-HCl buffer was used as a vehicle of MEN-SG despite the low solubility in it. Perchloric acid as well as platelets itself did not affect the stability of MEN-SG. Our next attempt was the evaluation of cytotoxicity of MEN-SG in rat platelets. MEN-SG did not induce cytotoxicity to rat platelets measured by two different methods, LDH release and turbidity changes. The extents of oxygen consumption by MEN-SG in intact platelets were significantly lower than those by menadione, though it had been observed that oxygen consumptions by menadione and MENSG were similar in subcellular fractioas of platelets. These results suggest that MEN-SG is not toxic to rat platelets despite its redox cycling capacity and glutathione conjugation reaction of menadione could be regarded as a detoxification process.

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A NOTE ON ARTINIAN LOCAL RINGS

  • Hu, Kui;Kim, Hwankoo;Zhou, Dechuan
    • Bulletin of the Korean Mathematical Society
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    • v.59 no.5
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    • pp.1317-1325
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    • 2022
  • In this note, we prove that an Artinian local ring is G-semisimple (resp., SG-semisimple, 2-SG-semisimple) if and only if its maximal ideal is G-projective (resp., SG-projective, 2-SG-projective). As a corollary, we obtain the global statement of the above. We also give some examples of local G-semisimple rings whose maximal ideals are n-generated for some positive integer n.

The Size and Location of Human Stellate Ganglion (인체의 성상신경절의 크기와 위치)

  • Kang, Jun-Goo
    • The Korean Journal of Pain
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    • v.7 no.2
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    • pp.170-174
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    • 1994
  • Stellate Ganglion (SG) of l0 cadavers were removed during autopsy at Saga Medical College. Length, width, thickness, shape and location of SG were measured before formalin fixation. The results are as follows; 1) Length, width, thickness of SG were 22.33+5.23mm, 9.34+2.23mm and 5.03+1.19mm in right respectively, and 29.67+10.56 mm, 11.29+3.20mm and 5.51+1.09mm respectively in left. 2) Weight of right SG is 0.69+0.25 gm and weight of left SG is 1.04+0.63 gm. 3) Shape of SG is oval and snowman type. 4) Location of SG is variably located from the base of 7th cervical vertebra to first thoracic vertebra.

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