• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.129-137
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• 2021

This paper aims to analyze whether company characteristics are potential determinants of human resource accounting (HRA) disclosure practices by Vietnamese listed companies. It examines the human resource disclosure level of 204 companies by content analysis of these companies' annual reports. The study has relied on a multiple linear regression to test the association between a number of corporate attributes and the extent of human resource disclosure in companies' annual reports. The extent of human resource disclosure was measured using unweighted human resource disclosure index. The explanatory variables considered in this study were firm size, firm age, profitability, leverage, industry profile, and auditor type. The results revealed that the most influential variable for explaining firms' variation in human resource disclosure is firm size followed by firm age and profitability. Thus, it can be concluded that firm size, firm age and profitability are major predictors that may affect the variety of HRA disclosure practices on firms listed in the Vietnam Stock Exchange. However, neither industry profile nor auditor type seems to explain differences in human resource disclosure practices between Vietnamese listed firms, indicating that company's industry profile and auditor type are not a matter for the company to disclose HRA information.

• Membrane Journal
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• v.14 no.3
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• pp.218-229
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• 2004

We prepared monodispersed calcium alginate microspheres by controlling various conditions of emulsification procedure using a lab-scale batch type membrane emulsification system equipped with SPG (Shirasu porous glass) tubular membranes. We determined the effects of process parameters of membrane emulsification (ratio of dispersed phase to continuous phase, alginate concentration, emulsifier concentration, type and concentration of stabilizer, transmembrane pressure, concentration of crosslinking agent, stirring speed and membrane pore size) on the mean size and size distribution of alginate microspheres. The increase of the ratio of dispersed phase to continuous phase, transmembrane pressure and alginate concentration led to the increase in the mean size of alginate microspheres. On the contrary, the increase in emulsifier concentration, stirring speed of the continuous phase and concentration of the crosslinking agent caused the reduction of the mean size of microspheres. Through controlling these parameters, monodisperse alginate microspheres with about $6{\mu}{\textrm{m}}$ of the mean size and 1.1 of the size distribution value were finally prepared in case of the using SPC membrane with the pore size of $2.9{\mu}{\textrm{m}}$.

• Journal of the Korean Institute of Electrical and Electronic Material Engineers
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• v.28 no.7
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• pp.439-445
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• 2015

We established the emulsion method using membrane filter with precise control of LC droplet distribution in PDLC. PDLC cells with various LC droplet size distributions such as single droplet sizes of $1.0{\mu}m$, $1.9{\mu}m$ and $3.5{\mu}m$, the mixture of two different LC droplet sizes and the mixture of three different LC droplet sizes were fabricated and the electro-optical properties of the emulsion type PDLC cells with various droplet size distribution were investigated. In the appropriate droplet size range, the PDLCs with the single droplet sizes distributions have good electro optical properties than those with the mixture of three different LC droplet sizes. In addition, the PDLC cells with the mixture of two different LC droplet sizes have the better electro optical properties than those with single droplet sizes distribution. The PDLC cell with dual droplet size distribution of $1.0+1.9{\mu}m$ shown the best electro optical properties than the PDLC cells with other size distributions. This method enabled us to find the proper LC droplet size distribution for achieving both high transmittance and contrast ratio.

• Elastomers and Composites
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• v.43 no.4
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• pp.230-240
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• 2008

In order to synthesize polymer particle containing inorganic material, styrene and nbutylmetacrylate were copolymerized with alumina by dispersion polymerization. The ratio in weight of styrene to n-butyl methacrylate was 3:1. Poly(N-vinyl pyrrolidon) and 2,2'-azobis(isobutyronitrile) were added as stabilizer and as initiator, respectively. The change of particle size was investigated with concentration of initiator, the type of medium, the mixed solubility parameter (${\delta}_{mix}$) of medium, and coupling agent. The enhancement in concentration of initiator resulted in slight increase of particle size. The increase of polarizability in medium also yielded the increase of particle size. In case of changing the ratio of isopropanol to distilled water, we could find relationship of $[{\delta}_{mix}]^{-4.01}\;{\propto}$ particle size and $[{\delta}_{mix}]^{-0.83}\;{\propto}$ particle size distribution(PSD). The type and the concentration of coupling agent showed no effect on the particle size and PSD.

• Journal of Plant Biotechnology
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• v.43 no.3
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• pp.332-340
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• 2016

Seed size traits are controlled by multiple genes in crops and determine grain yield, quality and appearance. However, the molecular mechanisms controlling the size of plant seeds remain unclear. We performed functional analysis of BrPATL4 encoding Sec14-like protein to determine the genetic architecture of seed size, shape and their association analyses. We used 60 $T_3$ transgenic rice lines to evaluate seed length, seed width and seed height as seed size traits, and the ratios of these values as seed shape traits. Pleiotropic effects on general architecture included small seed size, erect panicles, decreased grain weight, reduced plant height and increased sterility, which are common to other mutants deficient in gibberellic acid (GA) biosynthesis. To test whether BrPATL4 overexpression is deleterious for GA signal transduction, we compared the relative expression of GA related gene and the growth rate of second leaf sheath supplied with exogenous $GA_3$. Overexpression of BrPATL4 did not affect GA biosynthesis or signaling pathway, with the same response shown under GA treatment compared to the wild type. However, the causal genes for the small seed phenotype (D1, SRS1, and SRS5) and the erection of panicles showed significantly decreased levels in mRNA accumulation compared to the wild type. These results suggest that the overexpression of BrPATL4 can control seed size through the suppression of those genes related to seed size regulation. Although the molecular function of BrPATL4 is not clear for small seed and erect panicles of BrPALT4 overexpression line, this study provides some clues about the genetic engineering of rice seed architecture.

• Asian-Australasian Journal of Animal Sciences
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• v.17 no.3
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• pp.428-433
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• 2004

The aim of this study was to investigate the histochemical parameters of muscle fibers, and to estimate the correlation between these histological parameters and carcass traits in pigs. A total of 230 crossbred Duroc$\times$(Yorkshire$\times$Landrace) pigs (149 gilts and 81 castrated male pigs) was evaluated. Carcass traits (carcass weight, backfat thickness, and loin eye area), muscle fiber size (crosssectional area, diameter, and perimeter), muscle fiber number (density of fibers/$mm^2$ and total number of fibers), and fiber type composition (percentages of myofibers and relative areas of each fiber type) were evaluated. Mean cross-sectional area (CSA) and type IIB fiber CSA were positively correlated to carcass weight, backfat thickness and loin eye area. Mean fiber CSA was mostly related to type IIB CSA (r=0.98) as a result of the high percentage of type IIB fibers in the longissimus muscle. Correlations between fiber diameters and perimeters were also high, and showed similar results with CSA. Mean fiber density was negatively correlated to carcass weight (r=-0.24), backfat thickness (r=-0.18) and loin eye area (r=-0.27). To the contrary, total fiber number was positively correlated with carcass weight (r=0.27) and loin eye area (r=0.53). Carcass weight and loin eyZe area were not significantly related to muscle fiber composition. For backfat thickness, there was an opposition between type IIA percentage, which was positively related and type IIB percentage, which was negatively related. Fiber type composition of type I and IIA fibers were negatively correlated to that of type IIB fibers (r=-0.67 to -0.74). In the present study, carcass weight and loin eye area were positively correlated to CSA and negatively correlated to fiber density. But, these relationships were generally low. The fiber density was strongly affected by muscle fiber size and the total fiber number was affected either by CSA of muscle fiber and loin eye area. Fiber type composition was much more related to their numerical abundance than their CSA.

• Journal of the Korean Society of Clothing and Textiles
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• v.41 no.4
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• pp.722-740
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• 2017

This study was conducted to offer basic data that can be used in a clothing industry for active senior males that are emerging as a new consumer bracket in a rapid aging age. To this end, this study conducted an analysis of 'younger' older male body types based on data from the 6th Size Korea. As a result of the body type analysis of 'younger' older males who are considered active seniors in comparison to 'middle' aged males, the former's height items became shorter compared to 'middle' aged males, but circumference items were bigger. Males aged 35-69, who are 'middle' aged males and 'younger' old males were divided into three body types in this study: Type1- small body type with protruded belly, compared to weight. Type 2- body type of slim torso with wide shoulder-back widths. Type3- big body type overall with tall height and heavy weight. According to body type distribution by age group, the middle-aged males had Type2 body type the most. The younger-old males showed type1 the most. There is a need to reflect the body types of active senior male characteristics in apparel pattern design because the current fits are not appropriate if active senior males wear clothing targeted for males aged 30-50.

• International Journal of Oral Biology
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• v.38 no.1
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• pp.13-19
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• 2013

Various voltage-gated $K^+$ currents were recently described in dorsal root ganglion (DRG) neurons. However, the characterization and diversity of voltage-gated $K^+$ currents have not been well studied in trigeminal root ganglion (TRG) neurons, which are similar to the DRG neurons in terms of physiological roles and anatomy. This study was aimed to investigate the characteristics and diversity of voltage-gated $K^+$ currents in acutely isolated TRG neurons of rat using whole cell patch clamp techniques. The first type (type I) had a rapid, transient outward current ($I_A$) with the largest current size having a slow inactivation rate and a sustained delayed rectifier outward current ($I_K$) that was small in size having a fast inactivation rate. The $I_A$ currents of this type were mostly blocked by TEA and 4-AP, K channel blockers whereas the $I_K$ current was inhibited by TEA but not by 4-AP. The second type had a large $I_A$ current with a slow inactivation rate and a medium size-sustained delayed $I_K$ current with a slow inactivation rate. In this second type (type II), the sensitivities of the $I_A$ or $I_K$ current by TEA and 4-AP were similar to those of the type I. The third type (type III) had a medium sized $I_A$ current with a fast inactivation rate and a large sustained $I_K$ current with the slow inactivation rate. In type III current, TEA decreased both $I_A$ and $I_K$ but 4-AP only blocked $I_A$ current. The fourth type (type IV) had a smallest $I_A$ with a fast inactivation rate and a large $I_K$ current with a slow inactivation rate. TEA or 4-AP similarly decreased the $I_A$ but the $I_K$ was only blocked by 4-AP. These findings suggest that at least four different voltage-gated $K^+$ currents in biophysical and pharmacological properties exist in the TRG neurons of rats.

• The Research Journal of the Costume Culture
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• v.20 no.4
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• pp.529-534
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• 2012

An analysis of adult women's somatotypes classified by drop values can provide important preliminary data in determining standard clothing sizes for mass production of ready-made clothes. This is because the values are based on measurements of girth, which is essential information in the size-setting process. Adult women's body types are classified according to drop values in a standard clothing size system adopted by Korea and several other countries. This study aims to identify somatotype characteristics of adult women aged 20 to 69 by using five types of drop values: bust-waist, hip-waist, hip-bust, abdomen-waist, and hip-abdomen. Statistical cluster analysis of collected data revealed four somatotypes among adult women. Type R, with a developed lower body, accounted for 36.6%, and its bodyline was found to be closest to the average adult woman. Type X, constituting 25.4%, had the curviest contours of all and relatively large hip measurements, with the thinnest figure. Flat abdomen and hips characterized type Y, which accounted for 18.9%. Lastly, 19.0% fell into type H, the most obese figure, in which abdomen girth exceeded hip measurements. Since type H has excess fat deposits in the abdomen, not only hip measurements but also abdomen girth should be considered when designing top longer than torso-length and bottoms.

• Transactions of the Korean Society of Mechanical Engineers
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• v.19 no.4
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• pp.950-967
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• 1995

Acoustic holography makes it possible to reconstruct the acoustic field based on the measurement of the pressure distribution on the hologram surface. Because of the merit that one can obtain an entire three-dimensional wave field from the data recorded on a two-dimensional surface, the holographic method has been widely studied. Being an experimental method, holography has an unavoidable error which is generate by sampling in space and frequency domain and finite aperture size. Its magnitude is dependent on the space and frequency domain and finite aperture size. Its magnitude is dependent on the shape of hologram surface, acoustic holography may be classified into four types of holography : rectangular type planeholography, circular type plane holography, cylindrical holography and spherical holography. In this paper, four types of holography are studied by modal summation method. Numerical simulation is performed using a monopole source with varying parameters to find out effects to the estimation error in each holography. Experiments of circular type plane holography and cylindrical holography explain strong relation between the shape of hologram surface and the acoustic field.