• Management & Information Systems Review
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• v.32 no.5
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• pp.261-285
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• 2013

In this paper, examined relationship between Earnings Management and Conservatism. For analysis of this purpose, we applied the Earnings Loss Avoidance Firms and Big-bath Firms. The results are as follows. First, conservative of Earnings Loss Avoidance Firms(sample I, II) is lower than the controlled companies. And Big-bath firms(sample III, IV) is higher than the controlled companies. This is a negative relationship between conservative and earning management. These results are consistent with previous research results. Second, When analyzing the Earnings Loss Avoidance Firms(sample I, II), Results are presented that conservative and earning management related to positive. These results reflect the company to Investors' demand for conservatism.

• Journal of Industrial Convergence
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• v.20 no.9
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• pp.25-38
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• 2022

The purpose of this paper is to verify the cost behavior of non-listed companies in Mongolia from 2013 to 2018. And we investigate the relationship between cost behavior and earnings management. Earnings management was measured using the Big-Bath and avoiding loss incentives. Big-Bath suspected firms report a very large loss and avoiding loss suspected firms have a bite profit. The results of this study are as follows. First, non-listed firms in Mongolia, operating costs(oc) and selling, general and administrative(sga) costs show the cost stickiness. Second, cost stickiness was different depending on the earnings management. The suspected avoiding loss firms have upward earnings management incentives, operating costs and sga costs all present anti-cost stickiness. The suspected big bath firms strengthen the cost stickiness of operating costs and sga costs. This study is meaningful in that it first analyzed the relationship between earnings management and cost stickiness of non-listed firms in Mongolia using empirical data. It will be meaningful in that it provides relevant information to those interested in research and investment.

• The Korean Nurse
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• v.28 no.3
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• pp.68-82
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• 1989

This study was a quasi-experimental research study to test the characteristics of temperature regulation according to sponge bath methods of cold application. Thirteen volunteers were selected from among nursing college students according to an established criteria using a purposive sampling technique. Four different cold application methods were used: $\circled1$ tepid water sponge bath at $28^{\circ}C$, $\circled2$ 20% alcohol sponge bath at $28^{\circ}C$, $\circled3$ 40% alcohol sponge bath at $28^{\circ}C$ and $\circled4$ tepid water sponge bath at 28$^{\circ}$C plus an ice bag to the head. Changes in rectal temperature, mean skin temperature, mean body temperature, heat content change and thermal discomfort during the cold application were measured at 5 minute intervals over a 120 minute period. The data collection period was from Dec. 20, 1988 to Feb. 3, 1989. The data were analyzed using descriptive statistics, simple regression, ANOVA, Duncan's multiple range test and Pearson correlation coefficient using the SPSS-X Program. The results of the study are summarized as follows. Five general hypothesis were tested. Hypothesis 1 that "Change in heat content will be decreased for each cold application method according to the cold application time" was rejected. (tepid water sponge bath: after 10 minutes of cold application, 20% alcohol sponge bath: after 25 minutes of cold application: 40% alcohol sponge bath: after 45 minutes of cold application, tepid water sponge bath plus an ice bag to the head: after 80 minutes of cold application) Hypothesis 2 that "Thermal discomfort will be changed for each cold application method according to the cold application time" was rejected after 5minutes of cold application. Hypothesis 3 that "Change in heat content will differ among the cold application methods" was accepted except 0~5, 0~10, 0~65, 0~105 and 0~120 minute. This difference showed significance only between sponge bath methods and tepid water sponge bath plus an ice bag to the head. Hypothesis 4 that "Thermal discomfort will differ among the cold application methods" was accepted at 15, 20, 35, 45, 75, 80, 90, 95, 100, 105, 110, 115 and 120 minute of cold application time. This difference showed significance only between sponge bath methods and tepid water sponge bath plus an ice bag to the head. Hypothesis 5 that "The higher the change in heat content, the higher the thermal discomfort during the cold application time" was accepted for between 10~60 and 75 minute of cold application. In conclusion, this study showed that in sponge bath at $28^{\circ}C$, 10~80 minute was a effective cold application time in the view of heat loss through the skin. Concerning the effects of evaporation and thermal discomfort, it was found that there was no difference with regard to the solutions; tepid water sponge bath; 20% alcohol sponge bath or 40% alcohol sponge bath at a $28^{\circ}C$ controlled solution temperature. So it was thought that the type of solution itself did not have a big influence on the heat loss through skin. The combined effect of sponge bath with an ice bag to the head showed a significant difference and also showed a slight increase in thermal discomfort. On the basis of this research it can be concluded that cold application, for example, an ice bag to the head during a tepid water sponge bath is a good method as it increase heat loss through conduction, although fit can also cause a slight increase in thermal discomfort. The correlation between changes in heat content and thermal discomfort were not high. So factors other than change in heat content are considered to have an effect on the cognition of thermal discomfort.

• Journal of Digital Convergence
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• v.16 no.11
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• pp.267-274
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• 2018

This study examines the effect of managerial ability on managers' opportunistic reporting discretion in recognizing the goodwill impairment losses after the adoption of K-IFRS. Cross-sectional regression results show that goodwill impairment losses are not recognized timely at the time of the goodwill impairment symptom, but rather managers make bad use of goodwill impairment losses as tools of income smoothing and big-bath. Managerial ability is not directly related to the recognition of goodwill impairment losses, but firms with more able managers recognize timely goodwill impairment losses when the symptom of goodwill impairment exists, and they use less income smoothing when the firms' expected pre-impairment earnings are abnormally high. This study is the first research to consider the relationship between managerial ability and manager' earnings management in goodwill impairment accounting.

• Journal of Agricultural Extension & Community Development
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• v.22 no.2
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• pp.159-173
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• 2015

The purpose of this study was to identify the conditions of neighborhood facilities for the elderly, paying special attention to the accelerated aging phenomenon in rural areas of Korea. We contrived a new index to measure spatial accessibility for people aged over 65 years, and we analyzed spatial accessibility by focusing on community facilities: public bath facilities, beauty shops, rural public facilities, markets, big stores, and large-scale retail shops. The most outstanding spatial accessibility among community facilities was found with the rural public facilities thanks to governmental installing adequate facilities in the past, followed by the beauty shops and the public bath facilities. In contrast, spatial accessibility of the markets was in the lowest. Spatial accessibility of community facilities for the elderly exhibited high variability among the rural areas. We confirmed significant inequality of spatial accessibility in all facilities we studied. The areas that had better spatial accessibility diverse combinations of the facilities. The areas that had worse spatial accessibility were, on the whole, consistent with traditional undeveloped regions. In the near future rational planning of facilities will be needed to supply adequate accessibility in targeted areas which currently had low accessibility. In order to improve the spatial accessibility of neighborhood facilities, the most essential factor is to take into account the geographical distribution patterns of rural settlements.

• Polymer(Korea)
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• v.25 no.2
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• pp.151-160
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• 2001

Polymeric membranes consisting of poly(d,1-lactide) as a polymer matrix and crystallizable progesterone as a drug were prepared by coagulating polymeric solutions. The homogeneous casting solutions in dimethyformamide were solidified by using three different coagulating processes : solvent evaporation under vacuum, solvent extraction via immersion into the nonsolvent bath, or vapor exposure at high humidity condition. With solvent removal via evaporation under vacuum, the cast solution film was vitrified to form a homogeneous film containing progesterone of spherical shape distributed evenly in the film. Being prepared by solvent extraction via immersion into a water bath, the resulting membrane showed an asymmetric structure, with progesterone of big crystallites distributed unevenly in the structure. On the other hand, the coagulation under high humidity transformed the cast film into a sponge-like structure, where progesterone took a shape like flake.

• Food Science and Preservation
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• v.4 no.1
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• pp.17-25
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• 1997

The effects of microwave treatment on the perservation of foods, such as a seaweed soup and sea stoned radish shreds, were studied. Microwave treatment of microbial cell suspensions revealed that viable cells decreased dramatically when heated to 6$0^{\circ}C$. However, it was unlikely that microwave treatment to 60 is enough to decrease the viable cell counts efficiently in a seaweed soup and radish shreds. It was thought that microwave heating to at least 7$0^{\circ}C$ as a final temperature was an important factor to reduce microbial cell counts in foods. When foods were heated to 7$0^{\circ}C$ with a repetitive 15 sec "on" followed by 30 sec "off", no big differences were observed in viable counts during storage at 2$0^{\circ}C$ for 3 days, as compared to those treated with a full power. The microwave treatment with three stages was designed to solve problems associated with variations depending on food volumes and difficulties of heat diffusion in a solid food to be irradiated with a microwave oven. The three stage method was found to have a similar efficiency in the reduction of viable cell counts in foods to microwave treatment at a full power and to conventional methods, such as water bath heating or boiling for 3 min with a gas range.in with a gas range.

• Journal of The Korea Institute of Healthcare Architecture
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• v.19 no.2
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• pp.51-59
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• 2013

Purpose: At the moment, a lot of poor older people live in permanent rental housing in Korea. But many rental apartments are not suitable for elderly living because most of them have many problems related to the lack of accessibility and adaptability for older people with physical and mental disabilities. So it is necessary to upgrade the old permanent rental housing for convenience of elderly living. The purpose of this paper is to construct basic data for remodeling of worn out and small rental housing block in order to realize the concept of "Aging in Place". Methods: Questionnaires and interviews about elderly living have been conducted on 104 elderly who live in Suwon Wooman permanent rental apartment block which was constructed 21 years ago. From the collected data, dining pattern, inconvenient area, small area, satisfaction level on unit area and demand for unit expansion type have been analysed in order to find out the direction for remodeling of permanent rental apartment unit. Results: The problems of existing permanent rental apartment can be summarized into improper laundry space, small dining area, inconvenient bath and so on. According to the family size, the elderly resident has the different preference about the expansion type of his resident unit. Big families usually want to enlarge their living unit though they pay for additional monthly rental fee. Implications: Lifetime home concept adopting Universal Design has to be applied to the whole residential block especially to the social rental housing. And this concept had better be expanded to Lifetime neighbor design.

• The Journal of the Korea Contents Association
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• v.17 no.1
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• pp.213-221
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• 2017

This study examines the influence of CEO(Chief Executive Officer) turnover on earnings management in public institutions. We classified sample into four portfolios based on the joint types of departing CEO(Forced/Voluntary) and incoming CEO(Expert/Nonexpert), and we explore whether earnings management are distinguishable depending on the types of CEO turnover. Empirical findings are summarized as following. The different patterns of earnings management are observed for each portfolio in the turnover year. In particular, when departing CEO leaves the company forcibly and incoming CEO is an expert in that business, there is an evidence of downward earnings management in the turnover year. This means that the incoming CEO takes a bath in his first year by recording big charges to shift blame for failed management on to the predecessor. The results documented in this paper provide an important implication for diverse interest groups participating in the CEO turnover decisions at the present time when normalization of management of public institutions is viewed more important than ever.

• Korean Institute of Interior Design Journal
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• v.16 no.6
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• pp.116-124
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• 2007

The purpose of this study is to find out the spatial characteristics of the multi-housing units in Seoul and Kyung-gi area since 2006. Literature review and content analysis were used for this study and 82units of the big size over $165m^2$ were analyzed to review such design characteristics as spatial composition, layout and linkage. Through this study, the following conclusions have been reached; 1) Most unit plans had 4LDK and 3bath types including family room as a public space. This results shows that family-room and bathroom has recently become more important than number of rooms in multi-housing units planning. 2) Diversity of plan figures such as mass-mixing, mass-separation and polygons(L, V-type)was showed in most unit plan, breaking from the standardized forms of box types. 3) Intermediated spaces such as foyers and halls in entrance zone were planned and sub-entrance into kitchen were planned for the various types of circulation and work-efficiency. Cases had private space separated from public space, the dispersion of rooms with the increase of connection by corridors, L-DK meaning the living room isolated from the dining and kitchen, partially located living room for a view in area distribution. The spatial planning of master-zone mostly consists of the types of two-rooms and an entry into a foyer(library, dress-powder room, bathroom and master bedroom). This study has a significant meaning on grasping current trend in Korean multi-housing and to provide information for future direction on housing-unit design.