http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
The effect of governance quality on tax avoidance: Evidence from Mongolia
Tsetsegdelger Enkh-Amgalan(Tsetsegdelger Enkh-Amgalan ),Altan-Erdene Batbayar(Altan-Erdene Batbayar ) 한국자료분석학회 2022 Journal of the Korean Data Analysis Society Vol.24 No.5
In this study, we investigate the effect of governance quality on tax avoidance in entities. In our prior study(Enkh-Amgalan & Batbayar, 2022), we aimed to detect tax avoidance in all operating entities in Mongolia by employing the long-run cash effective tax rate(CASH ETR) developed by Dyreng, Hanlon, & Maydew(2008). The findings indicated that more than 80 percent of the sample entities consistently avoided taxes for the long-term regardless of their size and location. Thus, this study aims to examine the factors that affect the activity. To detect tax avoidance in entities, we apply effective tax rate measurements (GAAP ETR or CASH ETR) by Dyreng, Hanlon, & Maydew(2010). To do so, we exercise the two-stage least square and general method of moments regression models. Using panel data of 18,408 firm-year observations, corresponding to 3,068 unique entities covering the consecutive years of 2013-2019, we find a significant and negative relationship between governance quality and tax avoidance. For the robustness checks, we alter the estimation methods. The findings of the additional analyses are all robust to the main results.
Amgalan, Bayarbaatar,Lee, Hyunju Oxford University Press 2015 Bioinformatics Vol.31 No.15
<P><B>Motivation:</B> The generation of a large volume of cancer genomes has allowed us to identify disease-related alterations more accurately, which is expected to enhance our understanding regarding the mechanism of cancer development. With genomic alterations detected, one challenge is to pinpoint cancer-driver genes that cause functional abnormalities.</P><P><B>Results:</B> Here, we propose a method for uncovering the dominant effects of cancer-driver genes (DEOD) based on a partial covariance selection approach. Inspired by a convex optimization technique, it estimates the dominant effects of candidate cancer-driver genes on the expression level changes of their target genes. It constructs a gene network as a directed-weighted graph by integrating DNA copy numbers, single nucleotide mutations and gene expressions from matched tumor samples, and estimates partial covariances between driver genes and their target genes. Then, a scoring function to measure the cancer-driver score for each gene is applied. To test the performance of DEOD, a novel scheme is designed for simulating conditional multivariate normal variables (targets and free genes) given a group of variables (driver genes). When we applied the DEOD method to both the simulated data and breast cancer data, DEOD successfully uncovered driver variables in the simulation data, and identified well-known oncogenes in breast cancer. In addition, two highly ranked genes by DEOD were related to survival time. The copy number amplifications of MYC (8q24.21) and TRPS1 (8q23.3) were closely related to the survival time with <I>P</I>-values = 0.00246 and 0.00092, respectively. The results demonstrate that DEOD can efficiently uncover cancer-driver genes.</P><P><B>Availability and implementation:</B> DEOD was implemented in Matlab, and source codes and data are available at http://combio.gist.ac.kr/softwares/.</P><P><B>Contact:</B> hyunjulee@gist.ac.kr</P><P><B>Supplementary information:</B> Supplementary data are available at <I>Bioinformatics</I> online.</P>
An integrative model for the identification of key players of cancer networks
Amgalan, Bayarbaatar,Tseveendorj, Ider,Lee, Hyunju Elsevier 2018 Applied mathematical modelling Vol.58 No.-
<P><B>Abstract</B></P> <P>Uncovering miscoordination in a biological network is essential for the understanding of cellular malfunctions in cancer. Integrative analysis across multiple cellular levels may provide an opportunity to elucidate the miscoordination between the regulatory mechanisms in cancer cells.</P> <P>Here, we propose an integrative model for the identification of key players of the cancer-activated Multi-Type Interaction (MTI) gene network (KPOCN). To measure the functional associations between genes, using DNA copy number aberrations (CNAs) and gene expressions (GEs), we constructed three interacting weighted graphs: GEs affected by CNAs, CNAs by CNAs, and GEs by GEs. These three weighted graphs were mapped onto a single graph, in order to construct a MTI gene network by using their optimal combination. Finally, the effect of a single gene was determined by using the centrality and betweenness of node scores in the MTI network.</P> <P>We first tested KPOCN using simulated datasets, and afterward, we applied this model to the real breast cancer datasets. KPOCN was shown to identify successfully key regulators with their corresponding response variables (targets) when using the simulated data, and identified well-known breast cancer oncogenes. These results demonstrated that our model can be used for an efficient identification of key genes that affect cancer development. Source codes are available at http://gcancer.org/KPOCN.</P> <P><B>Highlights</B></P> <P> <UL> <LI> A computational method for identification of cancer driver genes is proposed. </LI> <LI> Non-differentiable convex optimization identifies relationships between genes. </LI> <LI> Contributions of genomic data to cancer are formulated by convex maximization. </LI> <LI> Gene expression, copy number, and gene interaction are used to analyze breast cancer. </LI> </UL> </P>
Amgalan Natsagdorj,Bulgankhangai Tugsbayan,JiYi Lee,Soyol-Erdene Tseren-Ochir 한국대기환경학회 2021 한국대기환경학회 학술대회논문집 Vol.2021 No.10
In this study, we used inductively coupled plasma mass spectrometry (ICP-OES) to evaluate the PM2.5 bound elemental composition. The average concentration of PM2.5 was highest in winter (92.56 μgm<SUP>-3</SUP>) and in summer (13.64 μgm<SUP>-3</SUP>), with a greater abundance of sulfate in winter (155.63 μgm<SUP>-3</SUP>) and (6.84 μgm<SUP>-3</SUP>) in summer. In the PM2.5 samples, high concentrations of ambient elements were observed for Ca, Al, K, Zn, and Pb. The concentrations of toxic heavy metals such as Pb was 1.4 higher than the Mongolian National Standard (MNS 4585:2016, which is 1 μg/m³). In conclusion, the seasonal variation of the elements’ concentrations mostly depended on consumption, such as coal and wood consumption (W/S > 1). Crustal matter elements depended on dusting and vacuuming activities (W/S < 1). For detecting potential emission mitigation measures and for impact assessment of implemented air pollution reduction measures further components should be measured that are typical for specific emission sources. Especially the pollution load in some Ger-districts, which are not yet equipped with automatic monitoring stations, should be further investigated.
Bor, Amgalan,Ichinkhorloo, Batchuulun,Uyanga, Batjargal,Lee, Jehyun,Choi, Heekyu Elsevier 2018 Powder technology Vol.323 No.-
<P><B>Abstract</B></P> <P>Carbon nanotubes (CNTs) based composite materials have gained a great deal of attention from both scientific and industrial community owing to the fascinating properties of CNTs. The present study reports the successful fabrication of composite materials based on copper (Cu) particles and carbon nanotubes (CNTs) using a planetary ball milling (PBM) technique with an optimized condition. Three different samples, namely (i) un-milled copper, (ii) un-milled copper with CNT and (iii) milled Cu with CNTs, have been used and were further processed using the PBM equipment in the presence of additional CNTs. The properties, in particular morphological and structural, of the prepared composites were comparatively analyzed. Various important parameters of PBM have been systematically explored in order to improve the properties of the composite materials. The results were systematically analyzed using scanning electron microscopy (SEM), X-ray diffraction (XRD) and field emission scanning electron microscopy (FESEM). The interface changes between Cu powder and CNTs, characterized by FESEM, revealed that the CNTs were weakly attached onto the surface of Cu when a low grinding speed was used, whereas the CNTs were strongly embedded onto the Cu surface by applying high rotation speed of PBM.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Nanocomposite fabrication of Cu and carbon nanotubes (CNTs) with various raw material properties. </LI> <LI> This study focused on three different samples(un-milled Cu, un-milled Cu/CNTs and milled Cu/CNTs). </LI> <LI> Three different composites fabricated using a planetary ball mill. </LI> </UL> </P> <P><B>Graphical abstract</B></P> <P>[DISPLAY OMISSION]</P>
Nomin Amgalan,윤현배,신좌섭,Seung-Hee Lee,Oyungoo Badamdorj 한국의학교육학회 2019 Korean journal of medical education Vol.31 No.3
Purpose: Continuing professional development is essential for improving health care services, especially in developing countries. Most of the training programs in Mongolia were not based on a targeted needs assessment. Therefore, we aimed to apply a mixed methods design to assess the training needs of Mongolian health professions. Methods: We conducted a needs assessment using a convergent parallel mixed methods design in two steps. The survey and interview questions were developed to identify priority areas, targeted trainees, and effective training methods. A survey on 60 respondents, 15 individual interviews, and a focus group interview with 14 participants were conducted in the first step. In the second step, 12 representatives of key stakeholders were invited to a second focus group interview. Results: Current health policy areas, areas related to future national plans, and areas not currently receiving governmental or international support were suggested as the main priorities. The stakeholder suggested that trainees should be selected based on their professional experience and language level, as well as each hospital’s needs. Building teams including various professions, such as nurses, technicians, and biomedical engineers, was recommended as a way to exchange ideas with each other and to build teamwork for future collaboration. Conclusion: Medical training needs are dynamic and complex; therefore, a deep understanding of the context and setting is necessary. In this study, we assessed the targeted training needs of Mongolian health professions through a mixed methods design, which could be an effective way to conduct needs assessments for training programs.