Costs Stemming from Tax Systems: Tax Compliance Costs

Mehmet NAR(Mehmet NAR ) 한국유통과학회 2023 The Journal of Asian Finance, Economics and Busine Vol.10 No.2

The relationship between the state and taxation starts from the establishment of the state. The most important element is the concept of “tax compliance”. Tax compliance can be considered as the harmony of state-society relations. However, the concept of tax non-compliance occurs when taxpayers do not fulfill their tax-related tasks as required. Tax noncompliance is just one of the costs that occur in tax systems, and is named “tax compliance cost” in the literature. This study focuses on tax compliance costs because tax compliance costs are the ones taxpayers are personally obliged to deal with. For this purpose, the study investigates costs accruing from tax systems, including efficiency, planning, application, and compliance costs. According to the analysis results, it was concluded that the main reason for fraud in the tax systems is high compliance costs and that tax compliance directly impacts social wealth. Besides, the existence of conditions conducive to tax evasion and tax avoidance in a country, short-term tax policies, belief in the unfairness and inequality of tax systems, inadequacy of audits conducted by tax authorities, insufficiency of pressure and deterrence mechanisms, constantly changing legislation, and the attitudes and perceptions regarding the illegitimacy of the government determine tax compliance.

Analysis of the Phillips Curve: An Assessment of Turkey

NAR, Mehmet Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.2

This study analyzes the validity of the Phillips curve with regards to Turkey. The existence and direction of the causality relationship (reason-outcome relationship) between unemployment and inflation is investigated using inflation and unemployment data for the period 1980-2019. Unit root tests were utilized to evaluate the stationarity of the series. In line with the Zivot-Andrews unit root test, which was developed in response to the criticism of the failure of studies that presented macro-variables like inflation to consider traditional unit root tests, in this research, the Engle-Granger cointegration test was implemented to check whether the series could perform a joint action, and, finally, the Granger causality relationship was explored. According to the results of the analysis, over the relevant period there was a single directional causality relationship from inflation toward unemployment in Turkey. The importance of this relationship at the 10% significance level indicates the existence of many different factors that affect inflation and unemployment. Given the existence of a cointegration and causality relationship between inflation and unemployment, it can be said that, in Turkey, the Phillips curve is valid for the period 1980-2019 and that an increase of 1% in inflation will reduce the unemployment rate by 0.028%.

The Relationship Between Income Inequality and Energy Consumption: A Pareto Optimal Approach

Mehmet NAR 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.4

This paper analyzes the relationship between income distribution and energy consumption from a Pareto optimal approach. For this purpose, the causality relationship between electricity consumption per capita (kWh) with respect to country groups and energy consumption per capita (kg of oil equivalent) along with gross domestic product per capita was analyzed. In addition to this purpose, a Pareto analysis was conducted to determine the countries with the highest per capita national income, how much of the world total energy they consume, and whether the law of power in the energy and electricity markets exists. Finally, the impact of official development assistance provided to low-income countries by high-income countries on the low-income countries’ electricity and energy consumption was analyzed. In other words, it was questioned whether pareto redistribution policies serve the purpose or not. The Engle-Granger causality approach was used in the analysis of the causality relationship between variables. Our analysis indicated that, first, the energy data of the country groups may be inadequate in revealing income inequalities. Second, the existence of Pareto law of power and global income inequality can be explained based on energy data. Finally, Pareto optimal redistribution policies to eliminate income inequality remain inadequate in practice.

Preclinical Study of Novel Curcumin Analogue SSC-5 Using Orthotopic Tumor Xenograft Model for Esophageal Squamous Cell Carcinoma

Lai Nar Tung,Senchuan Song,Kin Tak Chan,Mei Yuk Choi,Ho Yu Lam,Chung Man Chan,Zhiyong Chen,Hector K. Wang,Hoi Ting Leung,Simon Law,Yanmin Huang,Huacan Song,Nikki P. Lee 대한암학회 2018 Cancer Research and Treatment Vol.50 No.4

Purpose Tumor xenograft model is an indispensable animal cancer model. In esophageal squamous cell carcinoma (ESCC) research, orthotopic tumor xenograft model establishes tumor xenograft in the animal esophagus, which allows the study of tumorigenesis in its native microenvironment. Materials and Methods In this study, we described two simple and reproducible methods to develop tumor xenograft at the cervical or the abdominal esophagus in nude mice by direct injection of ESCC cells in the esophageal wall. Results In comparing these two methods, the cervical one presented with more clinically relevant features, i.e., esophageal stricture, body weight loss and poor survival. In addition, the derived tumor xenografts accompanied a rapid growth rate and a high tendency to invade into the surrounding structures. This model was subsequently used to study the anti-tumor effect of curcumin, which is known for its potential therapeutic effects in various diseases including cancers, and its analogue SSC-5. SSC-5 was selected among the eight newly synthesized curcumin analogues based on its superior anti-tumor effect demonstrated in an MTT cell proliferation assay and its effects on apoptosis induction and cell cycle arrest in cultured ESCC cells. Treatment of orthotopic tumor-bearing mice with SSC-5 resulted in an inhibition in tumor growth and invasion. Conclusion Taken together, we have established a clinically relevant orthotopic tumor xenograft model that can serve as a preclinical tool for screening new anti-tumor compounds, e.g., SSC-5, in ESCC.

Non-Convulsive Status Epilepticus following Liver Transplantation

이보라,Nar Hyun Min,Sung Yeon Ham,Sungwon Na,Jeongmin Kim 대한중환자의학회 2016 Acute and Critical Care Vol.31 No.1

Neurological complications following liver transplantation are more common than after other organ transplants. These complications include seizure in about 8% of cases, which is associated with morbidity and mortality. Seizure should be treated immediately, and the process of differential diagnosis has to be performed appropriately in order to avoid permanent neurologic deficit. We herein report a case of status epilepticus after liver transplantation. The status epilepticus was treated promptly and the cause of seizure was assessed. The patient was discharged without any complication.

항생제 사용량 변화에 따른 그람음성균주의 항생제내성률의 변화 양상

김서희 ( Seo Hee Kim ),유리나 ( Ree Nar Yoo ),이진아 ( Jin A Lee ) 대한소아감염학회 2015 Pediatric Infection and Vaccine Vol.22 No.3

목적: 국내 소아 그람음성균혈증에서 항생제 내성변화 및 항생제 사용량과의 관계를 분석하였다. 방법: 최근 10년간 18세 이하 입원 환자의 혈액에서 분리된 그람음성균의 항생제 내성률 변화 및 항생제 사용량과의 관계를 분석하였다. 결과: 폐렴막대균, 대장균, 녹농균, 아시네토박터 바우마니의 분리율은 연간 혈액배양 1,000건당 각각 4.6례, 3.5례, 3.4례 및 2.2례였다. 폐렴막대균에서 광범위 세팔로스포린에 대한 내성변화는 없었으나 2010년부터 카바페넴 내성 폐렴막대균이 동정된 후 점차 빈도가 증가하였다. 대장균의 광범위 세팔로스포린 내성이 10%에서 50%로 아시네토박터 바우마니의 카바페넴 내성이 11%에서 71%로 크게 증가하였다(P for trend <0.01). 녹농균은 여러 항생제에 높은 내성을 보였으나 유의한 내성변화를 보이지 않았다. 대장균의 cefepime 내성과 cefepime 사용량 사이에 유의한 양의 상관관계를 보였다(r=0.900, P =0.037). 결론: 국내 소아에서 발생한 그람음성균 균혈증 분석시 카바페넴 및 광범위 세팔로스포린 내성이 증가하였고 일부에서 항생제 사용량과의 관련성을 확인하였다. 이는 원내 경험적 항생제 결정시 중요한 고려 사항이며 추후에도 지속적인 원내 항생제 사용량 및 내성률에 대한 감시가 필요하겠다. Purpose: We investigated trends in antibiotic pressure and the antibiotic susceptibility of gram negative bacteria isolated from Korean children over 10 consecutive years. Methods: From January 2004 to December 2013, the antibiotic susceptibility of Klebsiella pneumoniae , Escherichia coli , Pseudomonas aeruginosa , and Acinetobacter baumannii blood isolates obtained from children <18 years of age was determined according to the 2009 Clinical and Laboratory Standards Institute guidelines. Antibiotic consumption data were also analyzed. Results: The prevalence of K. pneumoniae , E. coli , P. aeruginosa , and A. baumannii bacteremia was 4.6, 3.5, 3.4, and 2.2 cases/1,000 blood cultures/year, respectively. In K. pneumoniae , resistance to the third and fourth cephalosporin did not increase significantly. However, carbapenem-resistant K. pneumoniae first appeared in 2010, and the resistance rate increased to 9% between 2012 and 2013. Resistance to 3rd and 4th cephalosporin increased from 10% to 50% in E. coli , and resistance to carbapenem rose abruptly from 11% to 71% in A. baumannii (P for trend <0.01). However, such an increase of resistance was not observed in P. aeruginosa . There is a positive correlation between the resistance rate of cefepime in E. coli and the consumption of cefepime (r=0.900, P =0.037). Conclusion: The significant burden of antibiotic consumption and the high prevalence of antibiotic resistance to gram negative pathogen isolated from bacteremic children were observed. Empirical antibiotics should be wisely selected, and continued efforts to decrease the overall antibiotic pressure are mandatory, especially in highly resistant situations.

FPGA Implementation of Watermarking Scheme Using XSG

Korrapati Rajitha,Usha Rani.Nelakuditi,Venkata Naresh Mandhala,Tai-hoon Kim 보안공학연구지원센터 2015 International Journal of Security and Its Applicat Vol.9 No.1

Now a day’s hardware realization of image processing applications using FPGA is an important area of research due to the speed of implementation, low development costs and less time to market. This is due to the parallelism existing in it. In this paper an efficient architecture for Digital Image Watermarking algorithm using Xilinx System Generator (XSG) is proposed. The objective is, to simulate, synthesize and implement Image Watermarking algorithm on FPGA platform. Hardware implementation of watermarking is realized using the Xilinx Block Sets presented in Simulink. The generated hardware software co-simulation block for Virtex6 FPGA, VHDL/Verilog code and the test-benches are tested on the FPGA development board. Then it is validated in terms of area, power and performance metrics.

miR-205 and miR-200c: Predictive Micro RNAs for Lymph Node Metastasis in Triple Negative Breast Cancer

Ufuk Berber,Ismail Yilmaz,Gizem Narli,Aptullah Haholu,Zafer Kucukodaci,Dilaver Demirel 한국유방암학회 2014 Journal of breast cancer Vol.17 No.2

Purpose: We examined expression profiles of 16 micro RNAs(miRNAs) in triple negative breast cancers to identify their potentialas biomarkers for lymph node metastasis. Methods: The expressionprofiles of miR-9, miR-21, miR-30a, miR-30d, miR-31,miR-34a, miR-34c, miR-100, miR-122, miR-125b, miR-146a,miR-146b, miR-155, miR-181a, miR-200c, and miR-205 wereexamined by using real-time quantitative reverse transcriptionpolymerase chain reaction in tumor samples and correspondingbenign breast tissues. Their associations with histopathologicalfeatures and prognostic parameters were assessed. Results:When compared with the expression in benign breast tissues,seven of the miRNAs (miR-31, miR-205, miR-34a, miR-146a,miR-125b, miR-34c, and miR-181a) were downregulated morethan 1.5-fold in tumor tissues, whereas, only miR-21 was foundto be upregulated more than 1.5-fold in tumor tissues. AlthoughmiR-200c levels were decreased only 1.12-fold in tumor tissues,the reduced expressions of miR-200c and miR-205 were significantlyassociated with lymph node metastasis (p=0.021 and p=0.016, respectively). Conclusion: Our results demonstrate thatmiR-205 and miR-200c expression levels may be useful in predictinglymph node metastasis in triple negative breast cancerpatients.

EXISTENCE OF FIXED POINTS OF SET-VALUED MAPPINGS IN b-METRIC SPACES

Hojjat Afshari,Hassen Aydi,Erdal Karap nar 영남수학회 2016 East Asian mathematical journal Vol.32 No.3

In this paper, we introduce the notion of generalized α-ψ-Geraghty multivalued mappings and investigate the existence of a xedpoint of such multivalued mappings. We present a concrete example andan application on integral equations illustrating the obtained results.

Detection of Pathotypes and Genetic Diversity of Cercospora beticola

Emine Burcu Turgay,Melike Bak r,P nar Özeren,Yakup Zekai Kat rciog˘ lu,Salih Maden 한국식물병리학회 2010 Plant Pathology Journal Vol.26 No.4

The pathotypes of Cercospora beticola, causal agent of sugar beet leaf spot disease, were identified by application of pathogenicity test using 100 isolates obtained from the provinces with intensive sugar beet cultivation. For the identification of pathotypes, five sugar beet cultivars were used each with different resistance factors. Cultivar reactions were determined by inoculation of cultivars with the isolates under controlled conditions and measuring disease severity on the 15th day according to the 1-9 KWS Scale. Based on the reactions of the five cultivars, a total of 15 pathotypes were detected. All employed sugar beet cultivars were resistant to Pathotype no:1 comprising most of the isolates. Genetic diversity of the causal agent was characterized by AFLP reaction. The products acquired at the end of AFLP reaction were detected by means of Beckman CEQ 8800DNA Capillary Series Analysis and the results obtained were evaluated according to the similarity index UPGMA. For the genetic analysis of C. beticola isolates,9874 polymorphic fragments of sizes between 100 and 500 bp were analysed which were generated by nine primers. The dendrogram derived from AFLP analysis depicted the existence of five different subgroups. The polymorphism rate among isolates was 91.13% and the dendrogram distribution of the pathotypes obtained by pathogenicity indicated that pathotypes were not discriminated and did not compose any groups.