• Management & Information Systems Review
• /
• v.37 no.4
• /
• pp.1-20
• /
• 2018

This study aimed to examine earnings quality of firms selected as Global Champs project which has been promoted by the government since 2013 to support small and medium sized enterprises, for the screening year(t-1) and selected year(t). Earing quality is measured as the value of discretionary accruals estimated by Dechow et al.(1995) adjusted Jones model and Kothari et al.(2005) model, respectively. I analyze the differences of earning quality between the Global Champ firms and the paired firms selected through criteria of the similar total assets and the same industry in the screening year and the selected year. This study is motivated by the needs of measurement of the performance of the Project from the accounting transparent point of view. As the results of this study, major findings are summarized as follows. Firstly the earnings quality of the selected firms was lower than that of the paired firms. This can be explained as a result of motivation of earnings management by companies eager to meet the requirements to be selected for the Project. Secondly, in the selected year, the earnings quality was proved to improve, comparing to the screening year. This can be explained by the efforts of companies to reinforce management innovation and transparent management, which in turn led to positive effects on the earnings quality. These findings were found to be consistent in the additional analyses, where the earning quality of the reconstructed sample with only selected companies was compared for the screening year and the selected year, based on the year before the screening year(t-2).

• Journal of the Korean Society of International Agriculture
• /
• v.30 no.4
• /
• pp.292-299
• /
• 2018

In a survey in which farmers were asked about their levels of satisfaction with agricultural machines, Japanese products scored higher than local products by 1.2, 1.3, and 1.4 times for tractors, combine harvesters, and rice transplanter, respectively. Japanese products corresponded to generally high satisfaction levels in terms of operating performance, operability, frequency of breakdowns, and durability, excluding sales price and after-sales services. Effective countermeasures through quality improvement are therefore necessary for Korean products. Furthermore, a survey of dealers showed that the components and consumables for core agricultural machines had high frequencies of breakdowns and repairs. Four major components of tractors represented 85.3% of all breakdowns and repairs, five components of combine harvesters represented 89.6%, and three components of rice transplanters represented 80.5%. Moreover, a comparison of the technological levels between local and imported machines showed that the local machines' levels were at 60-100% for tractors, 70-100% for combine harvesters, and 70-95% for rice transplanters. Small and mid-sized tractors, 4 interrow combine harvesters, and 6 interrow rice transplanters showed similar levels of technology. The results of the analysis suggest that action is urgently needed at a policy level to establish an agricultural machinery component research center for the development, production, and supply of commonly-used components, with the participation of manufacturers of agricultural machines and components, in order to enhance the competitiveness of local manufacturers and to revitalize the agricultural machine market.

• 한국노년학
• /
• v.40 no.3
• /
• pp.543-563
• /
• 2020

As people age and their physical functions are declined, they stay longer in the home, thus being more affected by the home environment. Many studies have shown the association between the home environment and health. However, little is known about the effect of the home environment on disability and depression of older people with functional limitation. This study, therefore, aimed to examine the moderating effect of the home environment on the pathway between walking limitation and instrumental activity of daily living(IADL) disability, and the relationship between IADL disability and depression. We performed logistic regression and multiple linear regression analyses with data on 3,027 participants from the 2018 Seoul Aging Survey. As results, first, older people who lived home with poor conditions showed a higher risk of walking limitation(OR=1.487, 95% CI: 1.250 - 1.770), IADL disability(OR=1.594, 95% CI: 1.303 - 1.949), and depression(OR=1.943, 95% CI: 1.553 - 2.430). Second, the home environment moderated the relationship between walking limitation and IADL disability. Older people with walking limitation who lived in poor housing condition experienced more IADL disability than others. Third, after controlling for walking limitation, the home environment had significant moderating effect on the relationship between IADL disability and depression. Elderly with IADL disability living in poor home experienced higher risk of depression. Based on these results, the study suggests the necessity of home modification intervention targeting functional limitation of older adults as strategy for preventing disability and depression, and enabling aging in place.

• Journal of Venture Innovation
• /
• v.5 no.4
• /
• pp.109-115
• /
• 2022

As the 4th industrial revolution progresses, foreign countries are promoting smart manufacturing innovation through digital transformation as a priority task early on to secure a competitive edge in the manufacturing industry. In response, the Korean government is also promoting a policy to enhance the competitiveness of small and medium-sized manufacturing companies by promoting digital transformation in the corporate sector to meet the global trend of the 4th industrial revolution era. Manufacturing powerhouses such as Germany and Japan see manufacturing as a key sector in digital transformation and are leading related policies, while emerging countries such as China are also promoting manufacturing innovation strategies such as building digital infrastructure and creating a digital innovation ecosystem. Korea is promoting the 'Korean-style smart factory dissemination and expansion strategy' by transforming Germany's manufacturing innovation strategy for smart factory supply to suit the domestic situation. However, the policy to supply smart factories so far has been conducted with support from individual companies under the leadership of the government, and most of the smart factories are at the basic level, and it is evaluated that there are limitations such as the lack of manpower to operate smart factories. In addition, while the current policy focuses on expanding the supply of smart factories in SMEs, it is necessary to establish a smart manufacturing system through linkages between large and small businesses in order to achieve the original goal of establishing a smart manufacturing system. Therefore, it can be said that from the standpoint of small and medium-sized enterprises (SMEs), who are consumers of smart factories, it can be said that the digital transformation policy can achieve the expected results only when appropriate incentives are provided for the introduction of smart factories in a situation where management resources such as funds, technology, and human resources are lacking. In addition, it is judged that the uncertainty of the performance of digital investment always exists, and as long as large and small companies are maintained as an ecosystem of delivery and subcontracting, there is very little incentive for small and medium-sized manufacturing companies to voluntarily invest in or advance digital transformation. Therefore, the digital transformation policy of small and medium-sized manufacturing companies in the future has practical significance in that it suggests that there is a need to seek ways to attract SMEs' digital-related voluntary investment.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.18 no.1
• /
• pp.67-83
• /
• 2023

The social venture start-up phenomenon is found from the perspectives of social enterprise and for-profit enterprise. This study aims to fundamentally explore the start-up phenomenon of social ventures from these two perspectives. Considering the lack of prior research that researched both social and commercial perspectives at the same time, this paper analyzed using grounded theory approach of Strauss & Corbin(1998), an inductive research method that analyzes based on prior research and interview data. In order to collect data for this study, eight corporate representatives currently operating social ventures were interviewed and data and phenomena were analyzed. This progressed to a theoretical saturation where no additional information was derived. The analysis results of this study using the grounded theory approach are as follows. As a result of open coding and axial coding, 147 concepts and 70 subcategories were derived, and 18 categories were derived through the final abstraction process. In the selective coding, 'expansion of social venture entry in the social domain' and 'expansion of social function of for-profit companies' were selected as key categories, and a story line was formed around this. In this study, we saw that it is necessary to conduct academic research and analysis on the competitive factors required for companies that pursue the values of two conflicting relationships, such as social ventures, to survive with competitiveness. In practice, concepts such as collaboration with for-profit companies, value combination, entrepreneurship competency and performance improvement, social value execution competency reinforcement, communication strategy, for-profit enterprise value investment, and entrepreneur management competency were derived. This study explains the social venture phenomenon for social enterprises, commercial enterprises, and entrepreneurs who want to enter the social venture field. It is expected to provide the implications necessary for successful social venture startups.

• Korean Journal of Poultry Science
• /
• v.51 no.2
• /
• pp.97-106
• /
• 2024

This study utilized the non-invasive MyotonPRO^® device to analyze the stiffness in breast muscles of commercial broilers (Ross 308 and Arbor Acres) and compared these findings with data reported for Ross 708, where Woody Breast (WB) symptoms had been previously documented. The research revealed that Ross 308 and Arbor Acres displayed relatively lower stiffness values compared to Ross 708, suggesting a lack of WB expression. These results indicate differentiation in breast muscle traits across strains and underscore the necessity for further research into factors influencing WB manifestation. The study also measured additional muscle tone characteristics such as Frequency, Decrement, Relaxation, and Creep across various growth stages (2, 4, 6, and 8 weeks), finding significant variations with pronounced severity at weeks 2 and 8. An increase in stiffness was observed as the broilers aged, pointing to potential growth-related or stress-induced changes affecting WB severity. A strong positive correlation was established between increased breast meat weight and WB severity, highlighting that heavier breast meat could exacerbate the condition. This correlation is vital for the poultry industry, suggesting that weight management could help mitigate WB effects. Moreover, the potential for genetic selection and breeding strategies to reduce WB occurrence was emphasized, which could aid in enhancing management practices in commercial poultry production. Collectively, these insights contribute to a deeper understanding of WB in broilers and propose avenues for future research and practical strategies to minimize its impact.

• Journal of Korea Water Resources Association
• /
• v.57 no.8
• /
• pp.533-548
• /
• 2024

Due to climate change with extreme weather events, occurrences of unprecedented heavy rainfall have become more frequent. Since it is difficult to perfectly predict and prevent flood damages, the limitation of traditional prevention-centered approaches has come a issue. The concept of "resilience" has therefore been developed which emphasizes the ability to swiftly recover from damages to previous states or to even better conditions. In this study, we 1) developed a total of 20 domestic flood resilience indicators based on the 4R principles (Redundancy, Robustness, Rapidity, Resourcefulness), 2) conducted applicability evaluations targeting specific disaster-prone areas, and 3) assessed the importance of each indicator through Analytic Hierarchy Process (AHP) analysis with flood-related experts. To confirm the suitability of the developed flood resilience indicators, multicollinearity analysis was performed, and the results indicated that all 20 indicators had tolerance limits above 0.1 and Variance Inflation Factors (VIF) below 10, demonstrating suitability as factors. Furthermore, evaluations of proposed indicators were carried out targeting disaster-prone areas in 2022(21 areas), and AHP analysis was utilized to determine the relative importance of each indicator. The analysis revealed that the importance of each indicator was as follows: Robustness 0.46, Rapidity 0.22, Redundancy 0.17, and Resourcefulness 0.16, with Robustness exhibiting the highest importance. Regarding the sub-indicators that had the greatest influence on each 4R component, river embankment maintenance emerged as the most influential for Robustness, healthcare services for Rapidity, fiscal autonomy of local governments for Resourcefulness, and drainage facilities for Redundancy.

• Tuberculosis and Respiratory Diseases
• /
• v.63 no.5
• /
• pp.423-429
• /
• 2007

Background: Alveolar recruitment (RM) is one of the primary goals of respiratory care for an acute lung injury (ALI) and acute respiratory distress syndrome (ARDS). The purposes of alveolar recruitment are an improvement in pulmonary gas exchange and the protection of atelectrauma. This study examined the effect and safety of the alveolar RM using pressure control ventilation (PCV) in early ALI and ARDS patients. Methods: Sixteen patients with early ALI and ARDS who underwent alveolar RM using PCV were enrolled in this study. The patients data were recorded at the baseline, and 20 minutes, and 60 minutes after alveolar RM, and on the next day after the maneuver. Alveolar RM was performed with an inspiratory pressure of $30cmH_2O$ and a PEEP of $20cmH_2O$ in a 2-minute PCV mode. The venous $O_2$ saturation, central venous pressure, blood pressure, pulse rate, $PaO_2/FiO_2$ ratio, PEEP, and chest X-ray findings were obtained before and after alveolar RM. Results: Of the 16 patients, 3 had extra-pulmonary ALI/ARDS and the remaining 13 had pulmonary ALI/ARDS. The mean PEEP was 11.3 mmHg, and the mean $PaO_2/FiO_2$ ratio was 130.3 before RM. The $PaO_2/FiO_2$ ratio increased by 45% after alveolar RM. The $PaO_2/FiO_2$ ratio reached a peak 60 minutes after alveolar RM. The Pa$CO_2$ increased by 51.9 mmHg after alveolar RM. The mean blood pressure was not affected by alveolar RM. There were no complications due to pressure injuries such as a pneumothorax, pneumomediastinum, and subcutaneous emphysema. Conclusion: In this study, alveolar RM using PCV improved the level of oxygenation in patients with an acute lung injury and acute respiratory distress syndrome. Moreover, there were no significant complications due to hemodynamic changes and pressure injuries. Therefore, alveolar RM using PCV can be applied easily and safely in clinical practice with lung protective strategy in early ALI and ARDS patients.