Economic Consequences Of IFRS Adoption In Korea: A Literature Review

We provide a comprehensive review of academic research on the economic consequences of International Financial Reporting Standards (IFRS) adoption in Korea. We review 18 empirical studies on the economic consequences of IFRS adoption in Korea and classify them into six areas: (a) earnings quality, (b) comparability of financial statements, (c) value relevance, (d) analysts’ behavior, (e) information asymmetry, and (f) cost of capital and firm value. Our review suggests that IFRS adoption in Korea has generally afforded positive economic consequences. The limitations of the existing studies are discussed and various directions for future research are suggested

Effect of sequence dispersity on morphology of tapered diblock copolymers from molecular dynamics simulations

Tapered diblock copolymers are similar to typical AB diblock copolymers but have an added transition region between the two blocks which changes gradually in composition from pure A to pure B. This tapered region can be varied from 0% (true diblock) to 100% (gradient copolymer) of the polymer length, and this allows some control over the microphase separated domain spacing and other material properties. We perform molecular dynamics simulations of linearly tapered block copolymers with tapers of various lengths, initialized from fluids density functional theory predictions. To investigate the effect of sequence dispersity, we compare systems composed of identical polymers, whose taper has a fixed sequence that most closely approximates a linear gradient, with sequentially disperse polymers, whose sequences are created statistically to yield the appropriate ensemble average linear gradient. Especially at high segregation strength, we find clear differences in polymer conformations and microstructures between these systems. Importantly, the statistical polymers are able to find more favorable conformations given their sequence, for instance, a statistical polymer with a larger fraction of A than the median will tend towards the A lamellae. The conformations of the statistically different polymers can thus be less stretched, and these systems have higher overall density. Consequently, the lamellae formed by statistical polymers have smaller domain spacing with sharper interfaces

Effect of sequence dispersity on morphology of tapered diblock copolymers from molecular dynamics simulations

Tapered diblock copolymers are similar to typical AB diblock copolymers but have an added transition region between the two blocks which changes gradually in composition from pure A to pure B. This tapered region can be varied from 0% (true diblock) to 100% (gradient copolymer) of the polymer length, and this allows some control over the microphase separated domain spacing and other material properties. We perform molecular dynamics simulations of linearly tapered block copolymers with tapers of various lengths, initialized from fluids density functional theory predictions. To investigate the effect of sequence dispersity, we compare systems composed of identical polymers, whose taper has a fixed sequence that most closely approximates a linear gradient, with sequentially disperse polymers, whose sequences are created statistically to yield the appropriate ensemble average linear gradient. Especially at high segregation strength, we find clear differences in polymer conformations and microstructures between these systems. Importantly, the statistical polymers are able to find more favorable conformations given their sequence, for instance, a statistical polymer with a larger fraction of A than the median will tend towards the A lamellae. The conformations of the statistically different polymers can thus be less stretched, and these systems have higher overall density. Consequently, the lamellae formed by statistical polymers have smaller domain spacing with sharper interfaces

Prediction of Side Effects Using Comprehensive Similarity Measures

Identifying the potential side effects of drugs is crucial in clinical trials in the pharmaceutical industry. The existing side effect prediction methods mainly focus on the chemical and biological properties of drugs. This study proposes a method that uses diverse information such as drug-drug interactions from DrugBank, drug-drug interactions from network, single nucleotide polymorphisms, and side effect anatomical hierarchy as well as chemical structures, indications, and targets. The proposed method is based on the assumption that properties used in drug repositioning studies could be utilized to predict side effects because the phenotypic expression of a side effect is similar to that of the disease. The prediction results using the proposed method showed a 3.5% improvement in the area under the curve (AUC) over that obtained when only chemical, indication, and target features were used. The random forest model delivered outstanding results for all combinations of feature types. Finally, after identifying candidate side effects of drugs using the proposed method, the following four popular drugs were discussed: (1) dasatinib, (2) sitagliptin, (3) vorinostat, and (4) clonidine

Amperometric Sensing of Carbon Monoxide: Improved Sensitivity and Selectivity via Nanostructure-Controlled Electrodeposition of Gold

A series of gold (Au) nanostructures, having different morphologies, were fabricated for amperometric selective detection of carbon monoxide (CO), a biologically important signaling molecule. Au layers were electrodeposited from a precursor solution of 7 mM HAuCl4 with a constant deposition charge (0.04 C) at various deposition potentials. The obtained Au nanostructures became rougher and spikier as the deposition potential lowered from 0.45 V to 0.05 V (vs. Ag/AgCl). As prepared Au layers showed different hydrophobicity: The sharper morphology, the greater hydrophobicity. The Au deposit formed at 0.05 V had the sharpest shape and the greatest surface hydrophobicity. The sensitivity of an Au deposit for amperometric CO sensing was enhanced as the Au surface exhibits higher hydrophobicity. In fact, CO selectivity over common electroactive biological interferents (L-ascorbic acid, 4-acetamidophenol, 4-aminobutyric acid and nitrite) was improved eminently once the Au deposit became more hydrophobic. The most hydrophobic Au was also confirmed to sense CO exclusively without responding to nitric oxide, another similar gas signaling molecule, in contrast to a hydrophobic platinum (Pt) counterpart. This study presents a feasible strategy to enhance the sensitivity and selectivity for amperometric CO sensing via the fine control of Au electrode nanostructures

Diffusion of Selective Penetrants in Interfacially Modified Block Copolymers from Molecular Dynamics Simulations

To show the influence of the interface on structure and dynamics of microphase separated polymer systems, we study interfacially modified AB block copolymers with small molecule penetrants. The polymers have a random midblock or tapered midblock whose composition varies from pure A to pure B (or from pure B to pure A for an inverse taper) between two pure blocks of A and B. We perform simple coarse-grained molecular dynamics simulations of symmetric polymers that form lamellae. With normal tapering, both polymer and penetrant diffusion parallel to the lamellae increases as taper length increases. Inverse tapered polymers exist in different conformational states (e.g., stretched vs folded back and forth across the interface) with different dynamic behavior, leading to nonmonotonic trends in their diffusion. However, the local mixing of monomers (rather than polymer conformation) appears to be the most important factor in determining penetrant diffusion

Effect of Tapering on Morphology and Interfacial Behavior of Diblock Copolymers from Molecular Dynamics Simulations

Tapered diblock copolymers are AB diblock copolymers modified by adding a gradient region between the blocks in which composition varies smoothly from one species to the other. This gives additional control parameters, the length of the taper and its direction, to control the microphase separation behavior. Using tapers can also increase the accessibility of the bicontinuous gyroid phase, potentially of interest in transport applications. Recently, the phase diagram of these systems was predicted using self-consistent field theory (SCFT). In this study, we perform coarse-grained molecular dynamics (MD) simulations to investigate both the structural and dynamic properties of tapered diblock copolymers. The MD results are consistent with the SCFT phase diagram, and the density profiles are also similar as a function of taper length and direction. We additionally compute mean-squared displacements and end-to-end relaxation times of lamellar systems and observe individual polymer conformations. Increasing taper length effectively lowers segregation strength and leads to a smaller domain spacing; the changes in dynamics are also discussed. The short (30%) inverse taper has a significantly shorter domain spacing than the diblock and qualitatively different polymer conformations (chains can fold back and forth across the interface)