• 제목/요약/키워드: TA Analysis

검색결과 574건 처리시간 0.025초

고유수용성신경근촉진법의 들어올리기가 반대측 하지의 근활성도에 미치는 영향 (The Effects of Proprioceptive Neuromuscular Facilitation Applied to the Lifting on the EMG Activation of Contralateral Lower Extremity)

  • 곽선규;기경일;김다연;김기용;윤혜진
    • PNF and Movement
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    • 제10권4호
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    • pp.25-31
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    • 2012
  • Purpose : The purpose of present study was to investigate the effects of proprioceptive neuromuscular facilitation (PNF) lifting on contralateral leg muscle activities in a seated position. Methods : Twenty healthy subjects were recruited for this study. Lifting was performed from each of the three position. An surface electromyogram (EMG) was used to record the EMG activities from vastus medialis (VM), biceps femoris (BF), tibialis anterior (TA), and gastrocnemius medialis (GM) in contralateral leg muscle. The data were analyzed using a repeated measures of one-way analysis of variance (ANOVA) with post-hoc Bonferroni's correction to determine the statistical significance. Results : The results of this study were summarized as follows: In comparison to the start position, percentage maximal voluntary isometric contraction (%MVIC) values of the VM, TA and GM demonstrated a significantly higher activities in the end position(p<.05). Conclusion : The result shows that contralateral leg muscles activities significantly more increase in the end position when PNF lifting was applied. Therefore, this study will be used to prove effect of indirect approach for the stability and strengthening in patients with leg impairments.

Tax Avoidance and the Readability of Financial Statements: Empirical Evidence from Indonesia

  • PRATAMA, Bima Yoga;NARSA, Niluh Putu Dian Rosalina Handayani;PRANANJAYA, Kadek Pranetha
    • The Journal of Asian Finance, Economics and Business
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    • 제9권2호
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    • pp.103-112
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    • 2022
  • This study aims to obtain empirical evidence regarding the link between tax avoidance (TA) and the readability of financial statements. This is a quantitative research using Ordinary Least Squares regression analysis which is then processed using STATA 14.0. A total of 278 companies listed on the Indonesia Stock Exchange during the period 2017-2019 is the data of this study. In detecting TA in a company, this study uses the ETR and CashETR and for the measurement of financial statement readability, this study uses gunning fog index and length of the document. The findings of this study suggest that tax avoidance and clear financial statements are mutually exclusive in the sense that when tax avoidance is practiced, companies will tend to conceal the information conveyed by financial statements. In other words, it is concluded that the more a company engages in tax avoidance, the lower the readability of the company's financial statements. This study provides in-depth evidence that tax avoidance is indirectly related to the disclosure of information by the company. Users of financial statements will realize that the company seeks to make disclosures that are in their best interests to avoid their tax avoidance strategy being detected.

퍼지환경하의 RCC/RSC별 운영효율성 평가 (Evaluation of Technical Efficiency with Fuzzy Data in the Korean RCC/RSC)

  • 금종수;장운재
    • 해양환경안전학회:학술대회논문집
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    • 해양환경안전학회 2006년도 추계학술발표회
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    • pp.253-258
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    • 2006
  • 본 연구는 우리나라 RCC/RSC의 효율성을 2개의 입력변수와 5개의 출력변수를 자료를 토대로 퍼지 DEA를 이용하여 측정 평가하였다. 특히, 본 연구에서는 해양사고 발생자료 뿐만 아니라 환경스트레스치에 의한 잠재적 해양사고 발생가능 자료도 고려하여 운영효율성을 분석하였다. 한편, 현실자료에는 수많은 애매성이 존재하기 때문에 본 연구에서는 DEA법에 퍼지이론을 이용한 퍼지 DEA 법을 이용하였다. 이 퍼지 DEA법은 ${\alpha}-cut$ 을 기반으로 한 크리습 선형계획문제로 변환된 것으로 입/출력 변수를 삼각형 퍼지수로 하여 해를 산출하는 방법을 제안하였고, 제안된 퍼지 DEA를 이용하여 퍼지 RCC/RSC의 순위를 결정하였다. ${\alpha}-cut$를 0.5 로 하여 효율성을 산출한 결과 YS, BS, MP, TS, JJ, PH, US, IC, SC, DH, GS, TA, WD RCC/RSC 순으로 효율성 이 높게 나타났다. 따라서 효율성이 비교적 낮게 평가된TA, WD RCC/RSC는 효율성이 높은 준거집단을 참조하여 벤치마킹을 해야할 필요가 있다.

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화학공장 실내 작업장에서의 유해물질 평가를 위한 VOC 분석법과 자주달개비 미세핵 분석법의 비교 (The Comparison of Volatile Organic Compounds (VOCs) Analysis and Tradescantia Micronucleus (Trad-MCN) Bioassay for Evaluation of Hazardous Materials in Chemical Workplace Field)

  • 허귀석;이재환;신해식;김진규;이영엽;이대운;이진홍
    • 분석과학
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    • 제16권1호
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    • pp.1-11
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    • 2003
  • 본 연구는 화학공장의 실내작업장에서 화학적/생물학적 모니터링 방법을 동시에 이용하여 유해물질의 존재를 평가하고자 하였다. 실내작업장의 VOCs 분석을 위하여 Tenax TA 400 mg이 충전된 흡착관을 이용하여 시료 채취하였다. 채취한 시료는 가스크로마토그래피/질량분석법 (GC/MS)으로 분석하였다. 동시에 유해성 평가를 위해 Tradescantia BNL 4430 클론을 실내 작업장에 노출시켰다. GC/MS 분석결과 trichloroethylen, toluene, ethylbenzene, xylenes, styrene, trimethylbenzene과 같은 다양한 VOC가 검출되는 것으로 나타났다. 자주달개비 미세핵 (Trad-MCN) 분석결과 실내 작업장의 다양한 유해물질에 의한 생성률 증가가 뚜렷하게 나타났다. 실외에서는 자연적 발생범위에 해당하는 미세핵 생성률을 보였다. 결론적으로, Tradescantia 미세핵 생성률의 결과로 보아 화학공장 실내 작업장의 휘발성물질은 근로자들에게 만성적으로 건강에 위해를 끼칠 것으로 판단된다. 화학적 모니터링과 생물학적 유해성 평가방법을 병행함으로서 실내 작업장에서 유해물질을 평가하는데 매우 효과적인 것으로 나타났다.

입경 변화에 따른 퇴적금속 분체층의 화염전파 (Flame Spreading Over Metal Dust Deposits With Particles Size)

  • 한우섭;최이락;한인수;이정석
    • Korean Chemical Engineering Research
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    • 제48권5호
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    • pp.603-608
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    • 2010
  • 퇴적금속분체의 입경 변화에 따른 화염전파 거동과 발화특성을 자체 제작한 실험장치와 열중량분석 시험장치를 활용하여 조사하였다. 이를 위하여 평균입경이 다른 Mg, Ti를 포함한 Zr, Ta, Mg-Al(90:10 wt%)의 금속분진과 PMMA 시료를 사용하였다. 그 결과, 금속 퇴적층의 두께가 5 mm 이상의 경우에는 화염전파속도의 퇴적층 두께에 대한 의존성이 나타나지 않았다. 평균 입경이 작을수록 Ti는 화염전파속도가 증가하지만 Mg의 경우에는 화염전파속도가 감소하였다. 평균입경 $51{\mu}m$에 있어서 Mg퇴적분체는 Mg-Al(90:10%wt)합금 퇴적분체에 비하여 화염전파속도가 약 50%가 감소하였다. 본 연구에서 조사한 금속분체 산화물층 두께는 화염전파속도와 반비례하는 경향을 보였으며 입경 변화에 따른 영향은 나타나지 않았다. 또한 Ti와 Mg의 열중량 분석시험 결과, Mg는 $550^{\circ}C$, Ta는 $578^{\circ}C$에서 발화에 의한 연소로 판단되는 중량 증가가 관찰되었다.

Dielectric Properties of $Ta_2O_{5-X}$ Thin Films with Buffer Layers

  • Kim, In-Sung;Song, Jae-Sung;Yun, Mun-Soo;Park, Chung-Hoo
    • KIEE International Transactions on Electrophysics and Applications
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    • 제12C권4호
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    • pp.208-213
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    • 2002
  • The present study describe the electrical performance of amorphous T $a_2$ $O_{5-X}$ fabricated on the buffer layers Ti and Ti $O_2$. T $a_2$ $O_{5-X}$ thin films were grown on the Ti and Ti $O_2$ layers as a capacitor layer using reactive sputtering method. The X-ray pattern analysis indicated that the two as-deposited films were amorphous and the amorphous state was kept stable on the RTA(rapid thermal annealing) at even $700^{\circ}C$. Measurements of dielectric properties of the reactive sputtered T $a_2$ $O_{5-X}$ thin films fabricated in two simple MIS(metal insulator semiconductor), structures, (Cu/T $a_2$ $O_{5}$ Ti/Si and CuT $a_2$ $O_{5}$ Ti $O_2$Si) show that the amorphous T $a_2$ $O_{5}$ grown on Ti showed high dielectric constant (23~39) and high leakage current density(10$^{-3}$ ~10$^{-4}$ (A/$\textrm{cm}^2$)), whereas relatively low dielectric constant (~15) and tow leakage current density(10$^{-9}$ ~10$^{-10}$ (A/$\textrm{cm}^2$)) were observed in the amorphous T $a_2$ $O_{5}$ deposited on the Ti $O_2$ layer. The electrical behaviors of the T $a_2$ $O^{5}$ thin films were attributed to the contribution of Ti- $O_2$ and the compositionally gradient Ta-Ti-0, being the low dielectric layer and high leakage current barrier. In additional, The T $a_2$ $O_{5}$ Ti $O_2$ thin films exhibited dominant conduction mechanism contributed by the Poole-Frenkel emission at high electric field. In the case of T $a_2$ $O_{5}$ Ti $O_2$ thin films were related to the diffusion of Ta, Ti and O, followed by the creation of vacancies, in the rapid thermal treated thin films.films.

Microstructural Analysis on $UO_2$ and $UO_2$-4wt% $CeO_2$ by Using Additives in Reducing and Oxidizing Atmospheres

  • Kim, Han-Soo;Kim, Si-Hyung;Lee, Young-Woo;Na, Sang-Ho
    • Nuclear Engineering and Technology
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    • 제28권5호
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    • pp.458-466
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    • 1996
  • The effects of dopants on the modification of microstructure of UO$_2$ and UO$_2$-4wt%CeO$_2$ sintered pellets have been studied in hydrogen and $CO_2$/CO mixture atmospheres by using $Ta_2O_5$, TiO$_2$ and $Nb_2O_5$ as sintering additives. The dopant were added as oxide powders and homogenized by attrition milling. The mixed powders were pressed, and then sintered in hydrogen at 1$700^{\circ}C$ , or in oxidizing atmosphere using Controlled $CO_2$/CO mixtures at 125$0^{\circ}C$. Both density and microstructure of UO$_2$ are modified by the addition of dopants in reducing atmosphere. The sintered density is increased with $Ta_2O_5$ addition up to 0.33wt% and subsequently decreased with higher content of the additive. The effect on the densification and the gain growth are apparent with the addition of 0.24wt% $Nb_2O_5$. With 0.lwt% titania and 0.6wt% $Ta_2O_5$, the sintered density is decreased, but the grain size is increased. In oxidizing atmosphere, the grain sizes for UO$_2$ doped with the above additives are smaller than that for pure UO$_2$. The grain size of Ta or Nb-doped UO$_2$ is decreased with increasing $CO_2$/CO ratio, but that of pure UO$_2$or T-doped UO$_2$ is increased. A large portion of second phases is observed in UO$_2$ doped with 0.lwt% TiO$_2$ sintered in hydrogen atmosphere, while, in $CO_2$/CO atmospheres, the second phases or dopant agglomerates are not observed. For UO$_2$-4wt%CeO$_2$ mixed oxide, the effect of additives on the gain growth is not so much as that for the pure UO$_2$. This is attributed to the formation of clusters by dopant cations and Ce ions, so that the additives contribute to a lesser exent to the grain growth for the mixed oxide.

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지속적인 계단 보행에서 부하가 하지 근육의 생체역학적 변인과 근사 엔트로피에 미치는 영향 (Effects of Loading on Biomechanical Analysis of Lower Extremity Muscle and Approximate Entropy during Continuous Stair Walking)

  • 김성민;김혜리;;신성훈;공세진;김언호;이기광
    • 한국운동역학회지
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    • 제25권3호
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    • pp.323-333
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    • 2015
  • Objective : The purpose of this study was to investigate the changes of gait patterns and muscle activations with increased loads during stair walking. Also, it can be used as descriptive data about continuous stair walking in a real life setting. Method : Twelve sedentary young male adults(Age: $27.0{\pm}1.8yrs$, Weight: $65.8{\pm}9.9kg$) without any lower extremity injuries participated in this study. Participants performed stair walking up 7 floors and their ascending and descending motion on each floor was analyzed. A wireless electromyography(EMG) were attached on the Rectus Femoris(RF), Biceps Femoris(BF), Gastrocnemius(GN), Tibialis Anterior(TA) muscle to calculate integrated EMG(iEMG), median frequency(MDF) and co-contraction index(CI). Chest and left heel accelerometer signal were recorded by wireless accelerometer and those were used to calculate approximate entropy(ApEn) for analyzing gait pattern. All analyses were performed with SPSS 21.0 and for repeated measured ANOVA and Post-hoc was LSD. Results : During ascending stairs, there were a statistically significant difference in Walking time between 1-2nd and other floors(p=.000), GN iEMG between 2-3th and 6-7th(p=.043) floor, TA MDF between 1-2nd and 5-6th(p=.030), 6-7th(p=.015) floor and TA/GN CI between 2-3th and 6-7th(p=.038) floor and ApEn between 1-2nd and 6-7th(x: p=.003, y: p=.005, z: p=.006) floor. During descending stairs, there were a statistically significant difference in TA iEMG between the 6-5th and 3-2nd(p=.026) floor, and for the ApEn between the 1-2nd and 6-7th(x: p=.037, y: p=.000, z: p=.000) floor. Conclusion : Subjects showed more regular pattern and muscle activation response caused by regularity during ascending stairs. Regularity during the first part of stair-descending could be a sign of adaptation; however, complexity during the second part could be a strategy to decrease the impact.

Clinical Observations on Associations Between the UGT1A1 Genotype and Severe Toxicity of Irinotecan

  • Lu, Yan-Yan;Huang, Xin-En;Wu, Xue-Yan;Cao, Jie;Liu, Jin;Wang, Lin;Xiang, Jin
    • Asian Pacific Journal of Cancer Prevention
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    • 제15권7호
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    • pp.3335-3341
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    • 2014
  • Background: Severe toxicity is commonly observed in cancer patients receiving irinotecan (CPT-11) UDPglucuronosyltransferase1A1 (UGT1A1) catalyzes the glucuronidation of the active metabolite SN-38 but the relationship between UGT1A1 and severe toxicity remains unclear. Our study aimed to assess this point to guide clinical use of CPT-11. Materials and Methods: 89 cancer patients with advanced disease received CPT-11-based chemotherapy for at least two cycles. Toxicity, including GI and hematologic toxicity was recorded in detail and UGT1A1 variants were genotyped. Regression analysis was used to analyse relationships between these variables and tumor response. Results: The prevalence of grade III-IV diarrhea was 10.1%, this being more common in patients with the TA 6/7 genotype (5 of 22 patients, 22.7%) (p<0.05). The prevalence of grade III-IV neutropenia was 13.4%and also highest in patients with the TA 6/7 genotype (4 of 22 patients; 18.2%) but without significance (p>0.05). The retreatment total bilirubin levels were significantly higher in TA6/7 patients (mean, $12.75{\mu}mol/L$) with compared to TA6/6 (mean, $9.92{\mu}mol/L$) with p<0.05. Conclusions: Our study support the conclusion that patients with a $UGT1A1^*28$ allele (s) will suffer an increased risk of severe irinotecan-induced diarrhea, whether with mid-or low-dosage. However, the $UGT1A1^*28$ allele (s) did not increase severe neutropenia. Higher serum total bilirubin is an indication that patients UGT1A1 genotype is not wild-type, with significance for clinic usage of CPT-11.

GMR-SV 소자를 이용한 미크론 자성비드와 결합된 적혈구 검출 특성 연구 (Detection Characteristics of a Red Blood Cell Coupled with Micron Magnetic Beads by Using GMR-SV Device)

  • 이재연;김문종;이상석;이진규
    • 한국자기학회지
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    • 제24권4호
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    • pp.101-106
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    • 2014
  • Dc 마그네트론 스퍼터링법으로 자기저항비 5.0 %와 자장감응도 1.5 %/Oe를 갖는 glass/Ta(5.8 nm)/NiFe(5 nm)/Cu(2.3 nm)/NiFe(3 nm)/IrMn(12 nm)/Ta(5.8 nm) 다층구조 GMR-SV 박막을 증착하였다. 광 리소그래피 공정으로 적혈구 직경 크기인 $7{\mu}m{\sim}8{\mu}m$ 이내의 선폭인 GMR-SV 소자를 제작하였다. 직경 $1{\mu}m$ 크기인 여러 개의 자성비드가 결합된 적혈구를 자기저항비 1.06 % 자장감응도 0.3 %/Oe를 갖는 GMR-SV 소자에 떨어뜨려 -0.6 Oe 부근에서 약 $0.4{\Omega}$과 약 0.15 %의 변화를 관찰하였다. 본 연구로부터 미크론 크기의 선폭을 갖는 GMR-SV 소자가 자성비드를 결합한 적혈구내 헤모글로빈의 새로운 자성 특성을 분석하는 바이오센서로 활용할 수 있음을 보여주었다.