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Batbayar Khuyagbaatar,이상진,천마로,Temuujin Batbayar,Danaa Ganbat,김윤혁 대한기계학회 2019 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.33 No.5
Instability of the distal radioulnar joint (DRUJ) is a common clinical problem due to a fall on the outstretched hand or unexpected forcible wrist rotations. Although there are many surgical treatments available for DRUJ instabilities, many of injuries can be managed conservatively, such as the wrist-wearing DRUJ stabilizer to provide the stability of the joint. However, there is a lack of research regarding use of the stabilizer on wrist joint biomechanics. In this study, a finite element (FE) model of the forearm was developed to investigate the effects of the stabilizer on DRUJ stability. The effect of the stabilizer on joint stability was quantified by laxity and rotation tests. Our results showed that use of a stabilizer may help to provide stability for the joint by reducing dorsal-volar translation of the radius and ulna, which might be helpful to prevent reoccurrence of a wrist joint injury related with instability.
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.