• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.179-188
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• 2021

The purpose of this study is to examine the level of aggressive tax planning (ATP) among companies listed in the Access, Certainty, Efficiency (ACE) Market of Bursa Malaysia. On top of that, this study also investigates the relationship between company characteristics, ethnicity, and ATP. This study uses a balanced pooled sample of 105 firm years-observations for the period from 2014 to 2018. These samples were selected to provide new insight into this market and to explore the attitude of small firms toward ATP in Malaysia. The data was retrieved from DataStream and the downloaded annual reports. The finding shows that profitability and financial distress have a significant relationship with ATP. Other variables including size, capital intensity, inventory intensity, leverage, and ethnicity, were not determinants of ATP. The result in this study may assist the reader in understanding the nature of companies in the ACE market, particularly on its behavior toward tax planning. A strict requirement is needed to be adopted in the sample selection process, thus limiting the sample size. Further, since the previous study focused on large companies, the discussion of this paper will provide new insight into the nature of tax planning within the small- and medium-sized companies in Malaysia.

• Asian-Australasian Journal of Animal Sciences
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• v.32 no.8_spc
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• pp.1321-1330
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• 2019

Recent development of novel techniques in systems biology have been used to improve and manipulate the rumen microbial ecosystem and gain a deeper understanding of its physiological and microbiological interactions and relationships. This provided a deeper insight and understanding of the relationship and interactions between the rumen microbiome and the host animal. New high-throughput techniques have revealed that the dominance of Proteobacteria in the neonatal gut might be derived from the maternal placenta through fetal swallowing of amniotic fluid in utero, which gradually decreases in the reticulum, omasum, and abomasum with increasing age after birth. Multi "omics" technologies have also enhanced rumen fermentation and production efficiency of dairy goats using dietary interventions through greater knowledge of the links between nutrition, metabolism, and the rumen microbiome and their effect in the environment. For example, supplementation of dietary lipid, such as linseed, affects rumen fermentation by favoring the accumulation of ${\alpha}$-linolenic acid biohydrogenation with a high correlation to the relative abundance of Fibrobacteriaceae. This provides greater resolution of the interlinkages among nutritional strategies, rumen microbes, and metabolism of the host animal that can set the foundation for new advancements in ruminant nutrition using multi 'omics' technologies.

• Genomics & Informatics
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• v.19 no.2
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• pp.16.1-16.14
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• 2021

Even in the current age of advanced medicine, the prognosis of malignant peritoneal mesothelioma (MPM) remains abysmal. Molecular mechanisms responsible for the initiation and progression of MPM are still largely not understood. Adopting an integrated bioinformatics approach, this study aims to identify the key genes and pathways responsible for MPM. Genes that are differentially expressed in MPM in comparison with the peritoneum of healthy controls have been identified by analyzing a microarray gene expression dataset. Gene Ontology and Kyoto Encyclopedia of Genes and Genomes pathway analyses of these differentially expressed genes (DEG) were conducted to gain a better insight. A protein-protein interaction (PPI) network of the proteins encoded by the DEGs was constructed using STRING and hub genes were detected analyzing this network. Next, the transcription factors and miRNAs that have possible regulatory roles on the hub genes were detected. Finally, survival analyses based on the hub genes were conducted using the GEPIA2 web server. Six hundred six genes were found to be differentially expressed in MPM; 133 are upregulated and 473 are downregulated. Analyzing the STRING generated PPI network, six dense modules and 12 hub genes were identified. Fifteen transcription factors and 10 miRNAs were identified to have the most extensive regulatory functions on the DEGs. Through bioinformatics analyses, this work provides an insight into the potential genes and pathways involved in MPM.

• Nuclear Engineering and Technology
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• v.55 no.1
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• pp.131-143
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• 2023

Constitutive equations in a nuclear reactor safety analysis code are mostly empirical correlations developed from experiments, which always accompany uncertainties. The accuracy of the code can be improved by modifying the constitutive equations fitting wider range of data with less uncertainty. Thus, the sensitivity of the code with respect to the constitutive equations is evaluated quantitatively in the paper to understand the room for improvement of the code. A new methodology is proposed which first starts by dividing the thermal hydraulic conditions into multiple sub-regimes using self-organizing map (SOM) clustering method. The sensitivity analysis is then conducted by multiplying an arbitrary set of coefficients to the constitutive equations for each sub-divided thermal-hydraulic regime with SOM to observe how the code accuracy varies. The randomly chosen multiplier coefficient represents the uncertainty of the constitutive equations. Furthermore, the set with the smallest error with the selected experimental data can be obtained and can provide insight which direction should the constitutive equations be modified to improve the code accuracy. The newly proposed method is applied to a steady-state experiment and a transient experiment to illustrate how the method can provide insight to the code developer.

• Journal of Veterinary Science
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• v.23 no.2
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• pp.28.1-28.18
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• 2022

Enteropathogenic Escherichia coli (EPEC) is a major cause of infantile diarrhea in developing countries. However, sporadic outbreaks caused by this microorganism in developed countries are frequently reported recently. As an important zoonotic pathogen, EPEC is being monitored annually in several countries. Hallmark of EPEC infection is formation of attaching and effacing (A/E) lesions on the small intestine. To establish A/E lesions during a gastrointestinal tract (GIT) infeciton, EPEC must thrive in diverse GIT environments. A variety of stress responses by EPEC have been reported. These responses play significant roles in helping E. coli pass through GIT environments and establishing E. coli infection. Stringent response is one of those responses. It is mediated by guanosine tetraphosphate. Interestingly, previous studies have demonstrated that stringent response is a universal virulence regulatory mechanism present in many bacterial pathogens including EPEC. However, biological signficance of a bacterial stringent response in both EPEC and its interaction with the host during a GIT infection is unclear. It needs to be elucidated to broaden our insight to EPEC pathogenesis. In this review, diverse responses, including stringent response, of EPEC during a GIT infection are discussed to provide a new insight into EPEC pathophysiology in the GIT.

• Archives of design research
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• v.13
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• pp.165-172
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• 1996

The National College of Art. Craft and Design of Sweden founded in 1811 is one of the oldest schools in the world and has taken very important role in the development of Scandinavian design This college usually called "Konstfack" in Sweden was transformed under the influence of Bauhaus into a modern design institute and the experiment:li curriculum and its unique teaching system was completed in the middle of 70' s The phrase "Insight och Flit" in the emblem of this school shows the Konslfack spirit which stresses the creative insight and endless diligence Korea is much different from Sweden in cultural aspects as well as in political and economic ones. In the later half of 19th century Sweden was one of the undeveloped countries in Europe and she just entered the Industrial Hevolution. Swedish culture at the time was also the barbarian one in comparison with English and Frech cultures. Even she had the difficulty in founding her own cultural identity So the Swedish intellectuals in early 20th century tried to find out "What is Swedish\ulcorner" and as the result they produced the Swedish Modern Movement style in 1950's. In this process Konstfack as well as the Swedish Society of Crafts and Design and the Svensk Form. the design magazine. has played the leading role. To look over the history and educational system of this school will be helpful for our design education. will be helpful for our design education.

• Korean Journal of Biological Psychiatry
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• v.3 no.2
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• pp.295-301
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• 1996

We investigated the characteristics of cognitive-behavioral response to auditory hallucinations in 27 schizophrenic patients. The results were as follows : 1) The most frequent cognitive and behavioral response was healthy cognitive one such as suppression or ignoring and increasing physiological arousal, respectively. 2) The characteristics of auditory hallucinations in good/fair copers was that if was more likely to be mild in severity and insight-oriented And increasing physiological arousal was used more frequently in good/fair copers and unhealthy cognitive-behavioral response was used more frequently in poor copers. 3) Out of 3 variables(duration, insight and severity of auditory hallucinations), the insight of auditory hallucinations was the only factor which made difference in unhealthy cognitive response. In conclusion, there were quite a diverse and unique cognitive-behavioral response to auditory hallucinations in schizophrenia.

• Communications of Mathematical Education
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• v.25 no.1
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• pp.21-45
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• 2011

It is the aim of this paper to find the requisites for the target problem solving process in reference to the base problem and to search the roles of those. Focusing on the structural similarity, analytic activity and comparative activity in stage of similar mathematical problem solving process, we tried to find the roles of them. We observed closely how four students solve the target problem in reference to the base problem. And so we got the following conclusions. The insight of structural similarity prepare the ground appling the solving method of base problem in the process solving the target problem. And we knew that the analytic activity can become the instrument which find out the truth about the guess. Finally the comparative activity can set up the direction of solution of the target problem. Thus we knew that the insight of structural similarity, the analytic activity and the comparative activity are necessary for similar mathematical problem to solve. We think that it requires the efforts to develop the various programs about teaching-learning method focusing on the structural similarity, analytic activity and comparative activity in stage of similar mathematical problem solving process. And we also think that it needs the study to research the roles of other elements for similar mathematical problem solving but to find the roles of the structural similarity, analytic activity and comparative activity.

• The Journal of the Korea Contents Association
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• v.18 no.2
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• pp.301-319
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• 2018

The purpose of this research was to verify the mediating effects of countertransference management ability and each of its subscales, i.e. self-insight, self-integration, empathy ability, anxiety-management, and conceptualizing skills, in the effect of supervisor supports on psychological burnout of novice counselors. For this purpose, 202 novice counselors who have experience of supervision less than 3 years in counseling experience were studied. The results of the analysis were as follows : First, The supervisor supports were positively related to countertransference management skill and all its five subscales. Additionally, supervisor supports, countertransference management skill, and its five subscales were proved to negatively related to psychological burnout. second, The verification of mediating effects of countertransference management skill in the relationship between supervisor support and psychological burnout demonstrated the complete mediation. third, The self-integration, empathy ability, anxiety-management completely mediated the relationship between supervisor supports and psychological burnout. and The self-insight, conceptualizing skills partially mediated the relationship between supervisor supports and psychological burnout. These results confirmed that countertransference management skill is a strong influential factor between supervisor supports and psychological burnout. Implications for clinical practice and directions for future research were also discussed.

• Journal of Distribution Science
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• v.13 no.7
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• pp.63-71
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• 2015

Purpose - The characteristics of the modern management environment in Korea clearly involve the limitations of knowledge management, globalization, changes in industrial structures, polarization of the economy, consumption, and education, and the demand for creative management. To achieve a continuous competitive advantage for individuals as well as organizations, Wisdom Management can be said to be a paradigm for the current environment. The Research is an alternative to environmental management in the early study of the need to conceptualize the theoretical approach to wisdom management. In other words, it presents a new management paradigm for a business environment of uncertainty and unpredictability. Furthermore, it aims to propose Wisdom Management as an alternative in the modern management environment as well as a topic of discourse. Its purpose is to provide basic knowledge to people who study and practice in this field to strengthen the competitiveness of individuals and companies. Research design, data, and methodology - This paper first provides six characteristics of the current management environment at home and abroad. It then attempts to emphasize the necessity of wisdom based on such characteristics by classifying wisdom according to recent management study research. This allows the derivation of definitions of wisdom management, suggesting its components and properties. Results - The six characteristics of the modern business environment are: 1) limits of knowledge, 2) intensifying globalized competition, 3) changes in industry structure - IoT (Internet of all Things) trend, 4) serious polarization and social unrest diffusion, 5) personal and organizational competitiveness creativity requirements, and 6) domestic special national and social situations. Therefore, accordingly, wisdom can be defined and classified as: wisdom that offers potential integration beyond knowledge, practicing and maintaining knowledge wisdom as an efficient strategy for an organization wisdom as a decision-making process that addresses ambivalence wisdom as the pursuit of common goods based on ethics; and, wisdom as creativity that involves intuition and insight. This paper attempts to define Wisdom Management in accordance with these definitions of wisdom. Wisdom Management is a management system that is awareof the current environment given in the multidimensional perspective, achieves the efficiency of the organization and the goals of common good through an uncertain decision-making process, based on the organization of individual and organizational knowledge, and the internal experiences and resources. Wisdom Management components include human beings, virtue, knowledge, creativity, and ambivalent thinking. Its properties include intentionality, self-destructiveness, creative and ethical reflexivity, complexity, insight, unpredictability, ambivalence, and wholeness. Conclusions - Since all organizations face the limitations of their environment, crises, and opportunities, applying wisdom in management to develop as Wisdom Management can be an inevitable alternative to the uncertainties of the management environment faced by modern society. The conceptualization of Wisdom Management forms a valuable context to further advance knowledge management theory into practice. It is also a cornerstone of strategic management and can provide insight into its potential for success and implementation.