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Estimation and Prediction of Financial Distress: Non-Financial Firms in Bursa Malaysia
Hii King HIONG,Muhammad Farhan JALIL,Andrew Tiong Hock SENG 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.8
Altman’s Z-score is used to measure a company’s financial health and to predict the probability that a company will collapse within 2 years. It is proven to be very accurate to forecast bankruptcy in a wide variety of contexts and markets. The goal of this study is to use Altman’s Z-score model to forecast insolvency in non-financial publicly traded enterprises. Non-financial firms are a significant industry in Malaysia, and current trends of consolidation and long-term government subsidies make assessing the financial health of such businesses critical not just for the owners, but also for other stakeholders. The sample of this study includes 84 listed companies in the Kuala Lumpur Stock Exchange. Of the 84 companies, 52 are considered high risk, and 32 are considered low-risk companies. Secondary data for the analysis was gathered from chosen companies’ financial reports. The findings of this study show that the Altman model may be used to forecast a company’s financial collapse. It dispelled any reservations about the model’s legitimacy and the utility of applying it to predict the likelihood of bankruptcy in a company. The findings of this study have significant consequences for investors, creditors, and corporate management. Portfolio managers may make better selections by not investing in companies that have proved to be in danger of failing if they understand the variables that contribute to corporate distress.
Hii, Kiew-Ling,Yeap, Swee-Pin,Mashitah, Mat Don The Korean Society for Applied Biological Chemistr 2012 Applied Biological Chemistry (Appl Biol Chem) Vol.55 No.4
Organosolvents such as methanol, ethanol, propanol, ethylene glycol, polyethylene glycol, and glycerol, representing alcohols of different physical and chemical properties, were used to pre-treat the pressed pericarp fiber (PPF) to improve its susceptibility towards enzymatic hydrolysis. Experimental studies were carried out with 5 g of PPF, treated with 65% (w/w) alcohol solution, at high temperature ($180^{\circ}C$) and pressure (10 bar $N_2$). The performance of different alcohols pretreatment on PPF varied in term of lignin removal (% w/w), cellulose retained (% w/w), and hydrolysis (% w/w). Pretreatment with aliphatic propanol showed the highest lignin removal (53.18%) from PPF, leaving more accessible cellulose; followed by ethanol (48.18%), methanol (44.55%), polyethylene glycol (43.18%), ethylene glycol (40%), glycerol (25.46%), and water (18.18%). Generally, these results were in accordance to Hildebrand solubility parameters, in which the solubility of lignin in solvents increased when the Hildebrand parameter of solvent neared to the value of eleven. Propanol-treated-PPF also showed the highest hydrolysis (46.16%), which was confirmed by the release of more accessible cellulose after the pretreatment.
Hii Siew-Ling,Ling Yok-Siong,Koh Chen-Chung 한국응용곤충학회 2023 Journal of Asia-Pacific Entomology Vol.26 No.4
Bee pollen, as one of the products of bees, is often claimed as nature’s most complete food. The present work aimed to evaluate and compare the physicochemical properties, proximate composition, and phytochemical content of stingless bee pollen Heterotrigona itama from eight different geographical origins in Sarawak, Malaysia. Storage studies of the stingless bee pollen samples at four different temperatures were also conducted. The pH and water activity of the pollen samples were in the range of 3.45 to 3.69 and 0.39 to 0.51, respectively. Pollen samples contained 51.96% carbohydrates, 16.31% protein, 4.85% lipid, and 2.24% minerals on average. In addition, the total phenolic content (TPC) and antioxidant activity of pollen extracts ranged from 27.99 to 63.17 mg GAE/g and 66.73 to 94.03% radical scavenging activity, respectively. The phytochemical screening test revealed that saponin, terpenoid, and flavonoids were present in all the pollen extracts under investigation. Processed bee pollen is relatively stable at a storage temperature of or below 40 ◦ C. In addition, no obvious degradation in terms of protein content, TPC or antioxidant scavenging activity was observed, even at an in cubation temperature of 50 ◦ C. The results of the present study indicated that processed stingless bee pollen of Sarawak origin is a natural product that could last a long time at an ambient temperature of 25 ◦ C in addition to its good source of nutritional and bioactive compounds.
근위부 경골 노출을 동반한 벗겨진 손상의 장딴지 근육 피판을 이용한 조기 피복 치험례
정희선 ( Hii Sun Jeong ),이혜경 ( Hye Kyung Lee ) 대한외상학회 2008 大韓外傷學會誌 Vol.21 No.2
Degloving injuries result from the tangential force against the skin surface, with resultant separation of the skin and the subcutaneous tissue from the rigid underlying muscle and fascia. These injuries are associated with extensive soft tissue loss and occasionally with exposure of bone, and they require reconstructive modality for resurfacing and successful rehabilitation that considers the vascular anatomy and the timing of the operation. A 19-year-old male patient was transferred to our facility with degloving injury extending from the lower third of the right thigh to the malleolar area. The tibial bone was exposed to a size of 2×3.5 cm2 on the upper third of the lower leg at the posttraumatic third day. The exposed soft tissue was healthy, and the patient did not have any other associated disease. At the posttraumatic sixth day, one-stage resurfacing was performed with a medial gastrocnemius muscle flap transposition for the denuded bone and a split-thickness skin graft for the entire raw surface. The transposed gastrocnemius muscle attained its anatomical shape quickly, and the operating time was relatively short. No transfusion was needed. This early reconstruction prevented the accumulation of chronic granulation tissue, which leads to contracture of the wound and joint. The early correction of the gastrocnemius muscle flap transposition made early rehabilitation possible, and the patient recovered a nearly full range of motion at the injured knee joint. The leg contour was almost symmetric at one month postoperatively. (J Korean Soc Traumatol 2008;21:140-143)
표재성 2도 열화상에서 즉각적인 냉수처치의 임상적 효과
정희선 ( Hii Sun Jeong ),이혜경 ( Hye Kyung Lee ),김형석 ( Hyung Suk Kim ),신극선 ( Keuk Shun Shin ) 대한외상학회 2009 大韓外傷學會誌 Vol.22 No.2
Purpose: Numerous experimental studies have shown the benefits of treating thermal burns by cooling. Nevertheless, few studies have shown the clinical effect of cooling therapy on thermal burns. This study aimed to identify the clinical effect of immediate cooling therapy. Methods: The research was conducted as a retrospective, case-control study. All patients had thermal injuries characterized as a superficial second-degree burn. In the cooling group, 14 patients had first-aid cooling therapy delivered by either parents, caregivers, general practitioners, local hospitals, and/or Myongji hospital. Included in the study were 22 control patients who were not treated with any cooling therapies. Other clinical factors, such as age, sex, cause of burn injury, and burn area (Total Body Surface Area %), were taken into consideration. The duration of treatment was defined as the time from the occurrence of the injury to the presence of complete re-epithelialization, as confirmed by two surgeons. Results: The duration of treatment in the cooling group was significantly less than that the control group (p<0.05). Conclusion: Cooling therapy as an initial emergent treatment is clinically effective for superficial second-degree burn injuries. (J Korean Soc Traumatol 2009;22:227-32)
Negative Pressure Wound Therapy of Chronically Infected Wounds Using 1% Acetic Acid Irrigation
Jeong, Hii Sun,Lee, Byeong Ho,Lee, Hye Kyung,Kim, Hyoung Suk,Moon, Min Seon,Suh, In Suck Korean Society of Plastic and Reconstructive Surge 2015 Archives of Plastic Surgery Vol.42 No.1
Background Negative-pressure wound therapy (NPWT) induces angiogenesis and collagen synthesis to promote tissue healing. Although acetic acid soaks normalize alkali wound conditions to raise tissue oxygen saturation and deconstruct the biofilms of chronic wounds, frequent dressing changes are required. Methods Combined use of NPWT and acetic acid irrigation was assessed in the treatment of chronic wounds, instilling acetic acid solution (1%) beneath polyurethane membranes twice daily for three weeks under continuous pressure (125 mm Hg). Clinical photographs, pH levels, cultures, and debrided fragments of wounds were obtained pre- and posttreatment. Tissue immunostaining (CD31, Ki-67, and CD45) and reverse transcription-polymerase chain reaction (vascular endothelial growth factor [VEGF], vascular endothelial growth factor receptor [VEGFR]; procollagen; hypoxia-inducible factor 1 alpha [HIF-1-alpha]; matrix metalloproteinase [MMP]-1,-3,-9; and tissue inhibitor of metalloproteinase [TIMP]) were also performed. Results Wound sizes tended to diminish with the combined therapy, accompanied by drops in wound pH (weakly acidic or neutral) and less evidence of infection. CD31 and Ki-67 immunostaining increased (P<0.05) post-treatment, as did the levels of VEGFR, procollagen, and MMP-1 (P<0.05), whereas the VEGF, HIF-1-alpha, and MMP-9/TIMP levels declined (P<0.05). Conclusions By combining acetic acid irrigation with negative-pressure dressings, both the pH and the size of chronic wounds can be reduced and infections be controlled. This approach may enhance angiogenesis and collagen synthesis in wounds, restoring the extracellular matrix.
Multiple Large Cysts Arising from Nevus Comedonicus
Jeong, Hii-Sun,Lee, Hye-Kyung,Lee, Seung-Hyun,Kim, Hyoung-Suk,Yi, Sang-Yeop Korean Society of Plastic and Reconstructive Surge 2012 Archives of Plastic Surgery Vol.39 No.1
Nevus comedonicus is a type of hamartoma that arises from a developmental anomaly of the mesodermal part of the pilosebaceous gland. In most cases of nevus comedonicus, an acne-like skin condition develops. Repeated inflammation can cause a morphological change to the cyst, papule, to abscess. We experienced a case of congenital nevus comedonicus, which led to the formation of large multiple cysts. A 50-year-old man was referred with a $12.5{\times}10cm$ lobulated mass on the posterior neck and upper back. The patient had a widespread presence of nevus comedonicus in the region ranging from the right superior chest to the posterior neck. The patient had a 30-year history of six prior excisions. A magnetic resonance imaging review led to a diagnosis of nevus comedonicus. Surgical treatment consisted of excision of the mass and wide excision for the patch type of nevus comedonicus around the neck. On histopathology, multiple masses were diagnosed as typical cysts containing keratinized tissue. The diffuse comedone lesions were diagnosed as nevus comedonicus. This case shows that large, multiple cysts can occur as a long-term complication of nevus comedonicus, and also highlights the importance of radical resection to prevent its further invagination.