• Management & Information Systems Review
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• v.36 no.3
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• pp.151-165
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• 2017

This study investigates the effect of revenue recognition by percentage of completion method on financial analysts' earnings forecasting information in order industry. Specifically, we examines how the analysts' earnings forecast errors and biases differ according to whether or not to report the unbilled revenue account balance and the level of unbilled revenue account balance. The sample consists of 453 firm-years listed in Korea Stock Exchange during the period from 2010 to 2014 since the information on unbilled revenue accounts can be obtained after the adoption of K-IFRS. The results are as follows. First, we find that the firms with unbilled revenue account balances have lower analysts' earnings forecast accuracy than the firms who do not report unbilled revue account balances. In addition, we find that the accuracy of analysts' earnings forecasts decreases as the amount of unbilled revenue increases. Unbilled revenue account balances occur when the revenue recognition of the contractor is faster than the client. There is a possibility that managerial discretionary judgment and estimation may intervene when the contractor calculates the progress rate. The difference between the actual progress of the construction and the progress recognized by the company lowers the predictive value of financial statements. Our results suggest that the analysts' earnings forecasts may be more difficult for the firms that report unbilled revenue balances as applying the revenue recognition method based on the progress criteria. Second, we find that the firms reporting unbilled revenue account balances tend to have higher the optimistic biases in analysts' earnings forecast than the firms who do not report unbilled revenue account balances. And we find that the analysts' earnings forecast biases are increases as the amount of unbilled revenue increases. This study suggests an effort to reduce the arbitrary adjustment and estimation in the measurement of the progress as well as the introduction of the progress measurement method which can reflect the actual progress. Investors are encouraged to invest and analyze the characteristics of the order-based industry accounting standards. In addition, the results of this study empower the accounting transparency enhancement plan for order industry proposed by the policy authorities.

• Korean journal of applied entomology
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• v.54 no.4
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• pp.401-407
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• 2015

This study describes the development of a method for monitoring Aphis gossypii in greenhouse cucumber fields that was used during 2013 and 2014. The dispersion pattern of A. gossypii was determined by commonly used methods: Taylor's power law (TPL) and Iwao's patchiness regression (IPR). The sample unit was determined by linear regression analysis between mean density of sample unit versus whole plant. The optimum sample unit for different plant growth stages was two leaves (median and the lowest + 1 leaf) when the total number of leaves was less than nine, and three leaves (4th, 7th from canopy, and the lowest +1 leaf) when the total number of leaves was greater than nine. A. gossypii showed an aggregated distribution pattern, as the slopes of both TPL and IPR lines were greater than 1. TPL provided a better description of the mean-variance relationship than did IPR. The slopes and intercepts of TPL and IPR from leaf samples did not differ between the surveyed years. Fixed precision levels (D) for a sequential sampling plan were developed using Green's and Kuno's equations based on the number of aphid in a leaf sample. Green's method was more efficient than Kuno's to stop sampling. The number of samples needed to estimate the density of A. gossypii increased at higher D levels and lower mean densities. The cumulative number of aphids needed to stop sampling increased at higher D levels and with fewer plants sampled. Thus to estimate 10 aphids per leaf, 13 plants needed to be sampled, and the cumulative number of aphids to stop sampling was 131.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.3 no.1
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• pp.73-103
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• 2008

Over the past few years, "business models" has surged into the management vocabulary. But, while it has become quite fashionable to discuss business models, there has been still much confusion about what are business models and how they could make. In fact, business models can serve a positive and powerful role in corporate management. While other authors have recently offered definitions of "business model", none of them appears to be generally accepted. This paper presents the absence of the generally definition of the business models, elements of business model and classify business logic. To help start-up entrepreneurs better understand, found and check business models thus, this paper propose a method of business model, understanding, founding and checking. The dissertation will present an effective business model building method which is necessary for the start-up entrepreneurs to start business. This paper consists of three parts. first is showing the previous study of business model. The second is the re-definition business model and elements based on the first and to present a new method of business model plating and checking for start-up IT (information technology) company's entrepreneurs. The last is application of the methode. This study applied the methode to a company which is located in "DAEDEOK INNOPOLIS"; this company has specialized Information technology.

• Journal of The Korean Society of Clinical Toxicology
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• v.3 no.2
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• pp.79-85
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• 2005

Purpose: With the recent boom in 'eating healthy', many adults are interested in dieting to prevent future diseases. However only well trained experts can distinguish between what are edible vegetables and herbs from their poisonous look-alikes. In cases where a patient unknowingly ingests a poisonous herb, is caught off guard by the poisonous side effects that occur because of their lack of knowledge of what they have ingested. This paper will focus on the need to educate the public about the risks involved with ingesting wild vegetables and herbs and study the emergency diagnosis and treatment of poisoned patients that enter the emergency room. Method: This study was done in the spring of 2004 (from March to May) in the Kangwon Young-Seo districts of Korea. 15 subjects used in this study, entered the emergency room showing signs of toxic symptoms. Data was collected by examining subject's records. Additional data was collected by collaborating with physicians in the hospital that diagnosed and treated the subjects. Identifying the poisonous vegetable or herb is the first step to proper diagnosis and treatment. Subjects admitted to the emergency room, underwent a battery of tests: laboratory examination, ECG, radiological exam and etc. Results: The demographics of the study encompassed subjects with the average age of $50{\pm}19$ years old. There were 10 men and 5 women. Common symptoms of this study included; gastrointestinal symptoms such as nausea, vomiting, epigastric pain and so on. In the case of Caltha palustris ingestion, additional symptoms were present; bradycardia and hypotension which lasted for a long time. While cases that ingested Scopolia parviflora had little effect on vital signs but manic episodes lasted for about three days. Veratrum patulum ingestion showed signs of bradycardia and hypotension but contrary to Caltha palustris recovery was shorten by treating with dopamine. However, dizziness, headache and paresthesia of the extremities continued for a long time. Finally Sium ninsi ingestion showed visual disturbance, paresthesia of the extremities, dizziness as their initial symptoms. Conclusion: The risks involved with ingesting wild plants without the proper knowledge can lead to serious side effects and steps need to be taken to educate the public. In addition, all emergency physicians need to have a working knowledge of the symptoms and signs associated with ingesting toxic wild plants and need to treat accordingly.

• Journal of Global Scholars of Marketing Science
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• v.11
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• pp.147-163
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• 2003

Recently it is necessary that Hotel business introduce Information Technology to enhance competitive advantage and cope with changeable business promptly in management. Thus in an effort of using Information Technology strategically, Many Hotel business tries to install CRM system (Customer Relationship Management). This study tries to analyze the effects on customer performance by installing CRM system if it is in charge of major strategic system, it can get successful customer performance. I hypothesize to resolve the problem, and search preceding study results concerning the elements of CRM Installment and Customer performance. The survey was taken to emplyees in the field of CRM installment in Luxury hotel to test the hypothesis. To summarize the results, first, CRM intallment affects CRM customer performance. in short, systematic feature, management environment, information intention, and technologic element affect it. Through this study, facing the limitation and future study are below. first, additional parameter should be considered though I reviewed the elements affecting CRM customer performance by searching and abstracting preceding studies. Second, There are lack of preceding studies because it has passed only a couple of years since Korean businesses deal with CRM system and there is the limitation to compare this result with others due to few empirical analysisses. Especilly, I can hardly find the preceding study concerning hotel industry but tries to search preceding parameter as to the customer performance of CRM system. Until now, It is needed to continual study its measurement later. I believe that more specific study and precise theoretical test be performed and they deal with current CRM system installment and facing problems in all of the korean hotels.

• Journal of Korean Academy of Oral and Maxillofacial Radiology
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• v.28 no.1
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• pp.111-126
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• 1998

In this study, radiographic evaluation was made using panoramic radiography and cross-sectional tomography of SCANORA/sup (R)/ in male and female adults in their 20's on the relationship between the maxillary sinus floor and the apex of the maxillary molar, to test the accuracy and effectiveness of the cross-sectional tomography, and to use this information in the assessment of preop. and postop. root canal treatment, apical surgery, extraction and implantology. Forty-one adults with an average age of 24.4 years were studied using panoramic radiography and cross-sectional tomography. In panoramic view and cross-sectional view, the position of the apices of maxillary molars were classified as separated, contacted, or protruded type; the general shape of the maxillary sinus floor was evaluated horizontally and vertically from cross-sectional tomography. The accuracy of each radiography was tested using maxilla from 5 fresh cadavers from the Anatomy Lab at Yonsei University Dental College, and panoramic view and cross-sectional tomography were taken in the same condition as with the patients. The results were as follows: 1. Panoramic view and cross-sectional view were taken in the maxilla specimen, and the actual distance between the maxillary sinus floor and the tooth apices were measured in the specimen; the median values of the distance from the tooth apices to the maxillary sinus floor in the panoramic view, cross-sectional view and in the actual maxilla specimen were 2.83 mm, 4.51mm, and 4.l5mm, respectively. In the cross-sectional view, the measured distance was close to the actual distance but in the panoramic view, the measured distance was far from the actual distance. 2. When the results of the panoramic view and cross-sectional view were compared, 40.5％ of the results agreed with each other in the two radiographic methods and buccal roots of the 2nd molar were the closest to the maxillary sinus floor in the cross-sectional tomography. 3. In cross-sectional view, when the vertical relationship of the maxillary sinus floor and maxillary roots was assessed, in 1st molars, type II (the sinus floor that extends down to the buccolingual furcation area) was predominant, while in 2nd molars, type I (the sinus floor located above the level connecting the buccal and lingual apices) was predominant. In the horizontal relationship, in 1st molars, type II (the lowest floor of the maxillary sinus located in between the buccal and lingual roots) was predominant; in 2nd molars, type I (the lowest floor of the maxillary sinus located on the buccal side of the buccal roots) and type II appeared in similar frequency. In conclusion, the SCANORA/sup (R)/ cross-sectional tomography was more effective than the frequently used panoramic view, in that the relationship of the maxillary molars and maxillary sinus floor can be evaluated more accurately and the buccolingual cross-sectional view can also be observed. And maxillary sinus floor that was close to maxillary 2nd molar had tendency to be located on buccal side than that close to 1st molar. Therefore, cross-sectional tomography is an effective and accurate method to evaluate the position of the teeth in relation to the sinus floor preoperative and can be easily used to diagnose localized periapical lesions. Also, the image quality obtained was quite satisfactory.

• Proceedings of the EASDL Conference
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• 2004.10a
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• pp.107-129
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• 2004

Sesame oil has been popular for hundreds of years in Korea because of its pleasant flavor and health benefits and has been studied for its antioxidant properties and flavor preferences attributed to its manufacturing methods. The objective of this study was to investigate the qualitative properties of six commercial sesame oils (3 Korean, 2 Japanese, 1 Chinese), The fatty acids in the oil are composed of two main acids oleic acid and linoleic acid with a P/S ratio of 4.99${\sim}$5.73. Of the tocopherol isomers, ${\gamma}$-toc ranged from 23.14 to 34.85mg/100g. Lignan such as sesamin(322.91${\sim}$689.39ppm) and sesamolin (62.19${\sim}$289.82 ppm) is found predominantly in sesame oil. Sesamol (8.52${\sim}$51.21 ppm) was significantly different depending on manufacturer, observed as greatest in the Korean and least in the Japanese products. The induction period was longest in order of the Korean, Chinese, and then Japanese product. The red and yellow values in Lovibond color were highest in the Korean and lowest in the Japanese product. The major volatile compounds (in order of content) were pyrazines, phenols, aldehydes, and then furans and contained a small amount of pyrroles, thiazoles and indoles. The levels of total volatiles were greatest in the Korean and least in the Japanese product. The most abundant volatiles in the Korean product were pyrazines, whereas phenols were higher in the Chinese product compared to the others. From these results, the relationships among pyrazines, sesamol, yellowness and induction period showed positive, respectively. In sensory evaluation, Korean panelists preferred, in order, the Korean, Japanese, and then the Chinese product in strength of and preference for the sesame flavor, also ranking it best in overall acceptance. Japanese panelists found similarities in the Korean and Japanese products and gave an equal level of preference for the sesame flavor and overall acceptance. On the other hand, Chinese panelists preferred the Japanese product in strength and sesame flavor rating it best on overall acceptance.

• Journal of agricultural medicine and community health
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• v.31 no.3
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• pp.275-284
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• 2006

Objectives: This investigation was carried out to understand the status of the urinary incontinence (UI) and overactive bladder (OABs) syndrome of women in a rural region. Methods: The authors conducted a questionnaire survey among the 322 females who voluntarily participated in a health examination, from 16 to 18 August 2001. Using by definition of UI and OABs, we calculated the proportion of UI, OABs I, and OABs II. The data collected was evaluated using the SPSS 12.0 statistical package, and the differences of symptoms and problems related to daily life between UI, OABs patients and the others were analyzed using a Chi-square test or Fisher's exact test. Results: The overall proportion of UI was 35.4%, and stress UI (32.9%) is more common than urgency UI (17.4%) and mixed UI (14.9%). The proportion of OABs I and OABs II were respectively 36.0%, 14.0%. Symptoms related to UI or OABs were nocturia (35.1%), frequency (23.9%), urgency (21.4%) etc. Of the incontinence cases, 27.2% had experienced UI for a period of one to three years. The proportion of OABs increased significantly by age (p<0.05), UI didn't. The most frequent symptoms in UI and OABs were respectively 'slow stream', 'urgency'. The most frequent problem of daily life in UI and OABs was 'seeking toilet firstly at stranger place'. Conclusions: The proportion of UI and OABs in our study were respectively 35.4%, 14.0%. UI and OABs must be very significant health problems in women, especially rural region. Systemic and profound interventions for UI and OABs need to administer to women in Korea.

• Management & Information Systems Review
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• v.31 no.4
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• pp.57-82
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• 2012

The purpose of the study is to suggest the measure for the improvement of job satisfaction and level of empowerment of sanatoriums' social workers by analyzing factors of empowerments' effect on the job satisfaction, and investigating level of empowerment and job satisfaction of social workers of sanatoriums for the elderly and the handicapped. The result of investigation and analysis on subjects of 420 social workers of sanatoriums for the elderly and the handicapped in Youngnam area for this is as follows: First, job characteristic that is empowerments' influence factor of sanatoriums' social workers is appeared in order of feedback, and function variety, and in organization characteristic is appeared in order of leadership, reward, and employee development. Second, level of empowerment that is recognized by sanatoriums' social workers is appeared a little higher than normal level and significance is appeared highest, and next are capability, self-determination ability, and influence. Third, features that showed significant difference with significance in general characteristic of sanatoriums' social workers were 'sex', 'marital status', and 'religion', and features that showed significant difference with capability were sex, age, marital status, academic background, and employment history. And features that showed significant difference with self-determination ability were sex, age, marital status, and employment history, and features that showed significant difference with influence were sex, age, employment history and types of facilities. Fourth, the whole average of job satisfaction of sanatoriums' social workers was 3.82 out of 5, which is generally high, features that showed significant difference statistically were age, marital status, academic background, employment history, and types of facilities. Thus, job satisfaction was appeared as high as 'more than age of thirty' in age, 'married' in marital status, 'under graduates of colleges' in academic background, and 'less than three years' in employment history. Fifth, as for factors that had influence on job satisfaction, the indirect effect with empowerment was appeared that had significant effect in organization characteristic, and had few effect in organization features. On these results, practical measures to increase job satisfaction of sanatoriums' social workers are as follows: First, political approach is required to standardize duty system(by various types of facilities and clients' characteristic) of social workers of sanatoriums for elderly and the handicapped, and help to do the role as professionals with giving better treatment and building self-respect by enough reward. Second, to suggest chances to perform the responsibility for the duty of the scenes by the regular supervision, establish regular supervision system of social workers of sanatoriums for the elderly and the handicapped, and the extension of duty to increase the functional varieties. Third, it is required to motivate to have self confidence for the work and to use potential ability with transforming leadership, and to have more chances of education for the self-development. To increase job satisfaction of sanatoriums' social workers who give direct services in sanatoriums for the elderly and the handicapped, more active and positive empowerment's level improvement is in need by improvement of empowerment for them.

• Korean Journal of Social Welfare
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• v.58 no.3
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• pp.295-312
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• 2006

The use of the national pension funds to welfare has been criticized due to its low profitability, with concern about financial instability and the lack of funds. Despite the small amount of the funds employed to the welfare, therefore, it has been decreasing so far. It is resulted from the fact that the use of funds to the welfare sector failed to provide its valid reasons, and take the policy direction firmly. There are three main logical reasons for the welfare investment of national pension funds: Firstly, no state is capable to take the full responsibility for the entire social welfare, and therefore, the funds can be used for social welfare. Secondly, the funded system, contrasted with the case of pay-as-you-go system, has inevitably caused discriminations to the present elderly through excluding them institutionally from pension participation. At last, so as to its selective system, the minimum contribution period of 10 years brings about the equity problem between the people who can afford it and the people who hardly can. Therefore, investing a proportion of funds to the welfare is entirely reasonable in that it can alleviate the discriminations to the present elderly generation and the marginal participants, rather than to meet their social welfare needs. With regard to the policy decision, the profitability of the investment, and the choice of the welfare work, on the other hand, the policy direction should be given a sufficient consideration of a various policy factors such as the necessity of social consensus, independence of the welfare work in relations with other national welfare work, policy identity to judge whether the work is worth long-run or short-run, and the reliance of direct-operated work and indirect-operated work. As a result of all these efforts above mentioned, an investment to the welfare of the national pension funds could be vitalized, and gain public confidence.