• Title/Summary/Keyword: comparative growth

Search Result 921, Processing Time 0.026 seconds

Audit Committee, Board of Independent Commissioner, and Institutional Ownership on Earnings Quality with Strengthening of Earnings Growth

  • Muhammad Wahyuddin ABDULLAH;Muh. IKBAL;Raodahtul JANNAH;Andi Yustika Manrimawagau BAYAN;Hadriana HANAFIE
    • Journal of Distribution Science
    • /
    • v.22 no.6
    • /
    • pp.11-22
    • /
    • 2024
  • Purpose: Thisstudy aimsto analyze the distribution of audit committee, independent board of commissioners, and institutional ownership on earnings quality with strengthening earnings growth. Research Design data and Methodology: This quantitative research uses a comparative causal approach. The research population consists of manufacturing companies in the basic and chemical industry sector listed on the Indonesia Stock Exchange in 2016-2022. Samples were obtained as many as 112 using purposive sampling method. The analysis technique to test the hypothesis uses multiple linear regression tests and moderation tests with an absolute difference approach. Results: The results showed that the audit committee and board of commissioners provide a significant positive distribution on earnings quality, while institutional ownership provides a significant negative distribution on earnings quality. Earnings growth strengthens the distribution of the audit committee and independent board of commissioners on earnings quality. However, earnings growth does not strengthen the distribution of institutional ownership on earnings quality. Conclusions: Audit oversight from audit committee and management performance oversight from the independent board of commissioners improves the credibility of earnings quality. Management oversight from institutional ownership reduces earnings quality. The interaction of earnings growth with maximum supervision can improve earnings quality, except for supervision from institutional ownership.

A Comparative Study on Effects of Kyungohkgo and Kyungohkgo Ga Nokyong on Growth in Growth Deficiency Rat with Insufficient Nutrition Diet (성장장애 흰쥐에서 경옥고(瓊玉膏)와 경옥고가록용(瓊玉膏加鹿茸)의 성장효과 비교 연구)

  • Cha, Yun-Yeop
    • Journal of Korean Medicine for Obesity Research
    • /
    • v.9 no.1
    • /
    • pp.59-69
    • /
    • 2009
  • Objectives This study was designed to evaluate the difference of between Kyungohkgo and Kyungohkgo Ga Nokyong effects of growth Methods We divided male Spraque-Dawley rats into 6 groups. They were Normal group, Growth deficiency rat with insufficient nutrition diet group, Growth deficiency rat with 0.1% Kyungohkgo group, Growth deficiency rat with 0.2% Kyungohkgo group, Growth deficiency rat with 0.1% Kyungohkgo Ga Nokyong group and Growth deficiency rat with 0.2% Kyungohkgo Ga Nokyong group. They were administered for 5 weeks. We measured body weight, serum growth hormone, insulin-like growth factor and thyroid stimulating hormone, RBC, concentration of Hb and PCV ratio, total WBC and its composition, the values of plasma glutamic oxaloacetic transaminase(GOT) and glutamic pyruvic transaminase(GPT) activities. Results 1. In body weight, Kyungohkgo 0.1%, Kyungohkgo Ga Nokyong 0.1%, 0.2% groups were showed sighnificantly different than control group. But That groups were not showed significantly different than each others. 2. In serum growth hormone, insulin-like growth factor and thyroid stimulating hormone, we obtained the results of tendency to increase in Kyungohkgo Ga Nokyong group, however these values showed no significantly different. 3. In the counts of RBC, Kyungohkgo group and Kyungohkgo Ga Nokyong group were showed significantly different than control group. But these values showed no significantly different. In the concentration of Hb, Kyungohkgo Ga Nokyong 0.2%group was showed significantly different than control group. Kyungohkgo Ga Nokyong 0.2% group and Kyungohkgo 0.2% group were showed significantly different than control group. 4. The counts of total WBC and its composition showed no significantly different in all treatment groups. 5. The values of plasma glutamic oxaloacetic transaminase(GOT) and glutamic pyruvic transaminase(GPT) activities showed no significantly different in all treatment groups. Conclusions So Kyungohkgo Ga Nokyong and Kyungohkgo have an effect of promoting growth of rats. And We know that the effect of Kyungohkgo Ga Nokyong is better than Kyungohkgo.

  • PDF

A Comparative Study on the Supporting Systems and Methods of Social Enterprises of Hong Kong, Japan, and Korea (일본, 홍콩, 한국의 사회적기업 지원체계 및 지원방법 비교연구)

  • Cho, Sangmi;Kim, Jinsuk
    • Korean Journal of Social Welfare
    • /
    • v.66 no.2
    • /
    • pp.287-317
    • /
    • 2014
  • The study conducts a comparative study of the supporting systems and methods of social enterprises in Korea, Japan, and Hong Kong to propose a policy on sustainable growth of social enterprises and their long-term activation. By investigating previous studies, this researcher drew the frame of a comparative analysis and conducted the comparative analysis. First, regarding the supporting system for social enterprises, it was found that Korea had better institutional foundation and system, whereas Japan had better activation, cooperation and network of intermediary support organizations. In Korea there is the law related to social enterprises, and the government takes control of all of the organization in charge of the policy, intermediary support organizations, cooperation and network, and authentication system. However, Hong Kong has yet to establish a basic institutional system to grow and activate social enterprises, and foreign intermediary supporting organizations increase the network and cooperation level to support social enterprises. Thirdly, for supporting methods for social enterprises, there were direct financial support, indirect business support and other kinds of support in Korea, whereas indirect support was activated in Japan. Although The Hong Kong government barely supports social enterprises, it comes up with a plan to support the firms serving as social enterprises under its the 12th 5-year development plan. For sustainable growth of Korean social enterprises, this study suggested the change of the government policy to the direction of creating social enterprise ecosystem through cooperation and network activation, indirect support in the middle of process, and activation of intermediary support organizations.

  • PDF

Effects of atmospheric environmental changes on annual ring growth of Cryptomeria japonica in Southern Korea

  • Luong, Thi-Hoan;Jang, Kyoung-Soo;Choi, Woo-Jung;Lee, Kye-Han
    • Journal of Ecology and Environment
    • /
    • v.36 no.1
    • /
    • pp.31-38
    • /
    • 2013
  • Annual ring formation is considered a source of information to investigate the effects of environmental changes caused by temperature, air pollution, and acid rain on tree growth. A comparative investigation of annual ring growth of Cryptomeria japonica in relation to environmental changes was conducted at two sites in southern Korea (Haenam and Jangseong). Three wood disks from each site were collected from stems at breast height and annual ring growth was analyzed. Annual ring area at two sites increased over time (p > 0.05). Tree ring growth rate in Jangseong was higher than that in Haenam. Annual ring area increment in Jangseong was more strongly correlated with environmental variables than that in Haenam; annual ring growth increased with increasing temperature (p < 0.01) and a positive effect of $NO_2$ concentration on annual ring area (p < 0.05) could be attributed to nitrogen deposition in Jangseong. The correlation of annual ring growth increased with decreasing $SO_2$ and $CO_2$ concentrations (p < 0.01) in Jangseong. Variation in annual growth rings in Jangseong could be associated with temperature changes and N deposition. In Haenam, annual ring growth was correlated with $SO_2$ concentration (p < 0.01), and there was a negative relationship between precipitation pH and annual ring area (p < 0.01) which may reflect changes in nutrient cycles due to the acid rain. Therefore, the combined effects of increased $CO_2$, N deposition, and temperature on tree ring growth in Jangseong may be linked to soil acidification in this forest ecosystem. The interactions between air pollution ($SO_2$) and precipitation pH in Haenam may affect tree growth and may change nutrient cycles in this site. These results suggested that annual tree ring growth in Jangseong was more correlated with environmental variables than that in Haenam. However, the further growth of C. japonica forest at two sites is at risk from the long-term effects of acid deposition from fossil fuel combustion.

Comparative Whole Cell Proteomics of Listeria monocytogenes at Different Growth Temperatures

  • Won, Soyoon;Lee, Jeongmin;Kim, Jieun;Choi, Hyungseok;Kim, Jaehan
    • Journal of Microbiology and Biotechnology
    • /
    • v.30 no.2
    • /
    • pp.259-270
    • /
    • 2020
  • Listeria monocytogenes is a gram-positive, facultative anaerobe food pathogen responsible for the listeriosis that mostly occurs during the low-temperature storage of a cold cut or dairy products. To understand the systemic response to a wide range of growth temperatures, L. monocytogenes were cultivated at a different temperature from 10℃ to 42℃, then whole cell proteomic analysis has been performed both exponential and stationary cells. The specific growth rate increased proportionally with the increase in growth temperature. The maximum growth rate was observed at 37℃ and was maintained at 42℃. Global protein expression profiles mainly depended on the growth temperatures showing similar clusters between exponential and stationary phases. Expressed proteins were categorized by their belonging metabolic systems and then, evaluated the change of expression level in regard to the growth temperature and stages. DnaK, GroEL, GroES, GrpE, and CspB, which were the heat&cold shock response proteins, increased their expression with increasing the growth temperatures. In particular, GroES and CspB were expressed more than 100-fold than at low temperatures during the exponential phase. Meanwhile, CspL, another cold shock protein, overexpressed at a low temperature then exponentially decreased its expression to 65-folds. Chemotaxis protein CheV and flagella proteins were highly expressed at low temperatures and stationary phases. Housekeeping proteins maintained their expression levels constant regardless of growth temperature or growth phases. Most of the growth related proteins, which include central carbon catabolic enzymes, were highly expressed at 30℃ then decreased sharply at high growth temperatures.

GROWTH PATTERN AND BLOOD PICTURE OF BEETAL AND BARBARI GOATS

  • Ramzan, M.;Gill, R.A.;Hanjra, S.H.;Ahmed, Z.;Nadeem, M.A.
    • Asian-Australasian Journal of Animal Sciences
    • /
    • v.1 no.3
    • /
    • pp.167-171
    • /
    • 1988
  • A comparative growth trial involving 12 Beetal and 12 Barbari kids was conducted for 120 days. The kids were allowed to suckle their dams and also offered ad libitum green fodder and concentrate at 2% of their liveweight. Beetal kids attained higher (P<.01) weight, consumed more (P<.01) milk, green fodder and concentrate, and utilized protein efficiently as compared to Barbari kids. However, variation due to sex was non-significant. Blood glucose, protein and cholesterol levels increased (P<.01) with increasing age irrespective of sex and breed.

Fracture Criterion and Fatigue Crack Growth Behavior of Rail Steel Under Mode I & Mixed Mode Loading (단일 및 혼합모드 하중하에서의 레일강의 파괴조건 및 피로균열진전거동)

  • Kim, Jung-Kyu;Lee, Jong-Sun;Kim, Chul-Soo
    • Transactions of the Korean Society of Mechanical Engineers A
    • /
    • v.23 no.6 s.165
    • /
    • pp.1039-1047
    • /
    • 1999
  • It is necessary to evaluate the fatigue behavior of rail steel under the multi-axial stress state to assure the railway vehicle's safety. For this purpose, the stress analysis to investigate the crack initiation criteria, static failure and fatigue behavior under mixed-mode are performed. The stress analysis results show that the initiation of the transverse fissure depends on the maximum shear stress below the surface. For the mixed mode, the fatigue crack growth behavior which is represented by the projection crack length and comparative S.I.F, ${\Delta}K_v$, shows the more conservative results. Also, its rate is lower than that of the case of the mode I, and this difference decreases with increasing the stress ratio, R.

Enumeration and Recovery of Bacterial Isolates from Ruminants Fed with Different Dietary Regimes and Their Antibacterial Activity

  • Pattnaik, P.;Grover, Sunita;Batish, V.K.
    • Asian-Australasian Journal of Animal Sciences
    • /
    • v.14 no.6
    • /
    • pp.811-815
    • /
    • 2001
  • The study evaluated different synthetic and semisynthetic media for maximal recovery of rumen bacteria and expression of their antibacterial activity. Rumen Glucose Cellobiose Agar (RGCA) medium was found to be the best for recovery of rumen bacteria. However, L-10 medium was the best for expression of antibacterial activity of ruminal isolates followed by Easy, M-10, RGCA and M-98-5 medium. The present study recommends the use of L-10 medium as the medium of choice for screening of antibacterial activity of ruminal isolates. Comparative evaluation of bacterial counts on different dietary regimes indicated significant difference between different growth media on a specific diet and between diets on specific growth media within a species. However, there is no overall significant difference between total bacterial counts obtained from rumen liquor of cattle and buffalo with respect to either the feeding regime or growth media. Feeding straw based diet to the animal is the best for high recovery of rumen bacteria.

Facial Morphology and Growth in Unilateral Cleft Lip and Palate Patients (편측성(片側性) 순렬(脣裂) 및 구개렬환자(口蓋裂患者)의 안면형태(顔面形態)와 성장(成長)에 관(關)한 연구(硏究))

  • Yang, Won Sik
    • The korean journal of orthodontics
    • /
    • v.14 no.1
    • /
    • pp.7-13
    • /
    • 1984
  • A roentgeno cephalometric comparative study was undertaken to reveal significant differences of craniofacial morphology and growth between unilateral cleft lip and palate and normal individuals. The material for this study consisted 32 subjects with repaired unilateral cleft lip and palate (27 male, 5 female) and 44 normal subjects (22 male, 22 female). The analysis was performed by Coben's method and the measurements were compared by Student's t-test. The following conclusions were obtained. 1. In the UCLP subjects there is definite decrease in midfacial growth, so they showed concave profile. 2. The ramus inclination angle and AR-GO of UCLP subjects are larger than normal subjects. 3. The craniofacial height of UCLP subjects is smaller than normal subjects, especially in midface. 4. The lower part of craniofacial height of UCLP subjects is larger than normal subjects.

  • PDF

오갈피 나무속(Acanthopanax spry.) 식물의 번식에 관한 연구 -제1보 삽목시 생장조절성질이 발근에 미치는 영향-

  • 안상득;최은옥
    • Journal of Ginseng Research
    • /
    • v.16 no.2
    • /
    • pp.138-145
    • /
    • 1992
  • Rooting test of 5 species plants in Acanthopanax genus was carried out to see the comparative effect of growth regulators NAA IBA and IAA. And the results are summarized as in the following compendia; (1) When hard and soft-wood cutting from new shoot of 5 species were taken and dipping treated with growth regulators such as NAA IBA and IAA at varied concentration levels their roofings were mostly more superior to the control that untreated. And also treatment of NAA and IBA among treated substances were more effective than IAA. (2) The effects on the rooting number and rate made a great difference according to species of Acanthopanax genus even if the same regulator was treated. (3) Decreasing effects of rooting by high concentration obstacle (especially at 2,000 rpm) of NAA and IBA in other species except A. sieboldianum were mostly serious. On the other hand, that in case of IAA treatment was not risen in most species except A. sessiliflorus.

  • PDF