• Asian Pacific Journal of Cancer Prevention
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• v.17 no.12
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• pp.5063-5069
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• 2016

Background: Breast cancer is the most common cancer among women in most countries of the world. It is ranked first in females in Morocco (accounting for 33.4% of the total cancer burden) and more than 60% of cases are diagnosed at stage III or IV. During the last decade, health-related quality of life (HRQOL) has become an important aspect of breast cancer treatment. The objective of this study was to describe self-reported HRQOL in patients with breast cancer and to investigate its associations with sociodemographic and clinical variables. Methods: A prospective study was carried out in the main oncology centers in Morocco. Quality of life was measured using the Moroccan Arabic versions of the European Organization for Research and Treatment of Cancer Quality of Life Questionnaire C 30 (EORTC QLQ C30) and the Breast Cancer-Specific Quality of Life Questionnaire (EORTC QLQ-BR23). Statistical analyses were performed using descriptive statistics and multivariate analyses. Results: A total of 1463 subjects were included in the study, with a mean age of 55.6 (SD. 11.2) years, 70% being married. The majority had stage II (45.9%) and a few cases stage IV (12.9%) lesions. The participants' global health mean score was 68.5 and in "functional scales", social functioning scored the highest (Mean 86.2 (SD=22.7)). The most distressing symptom on the symptom scale was financial difficulties (Mean 63.2 (SD=38.2)). Using the disease specific tool, it was found that future perspective scored the lowest (Mean 40.5 (SD=37.3)). On the symptom scale, arm symptoms scored the highest (Mean 23.6 (SD=21.6)). Significant mean differences were noted for many functional and symptom scales. Conclusion: Our results emphasized that the general HRQOL for our study population is lower than for corresponding populations in other countries. This study provided baseline information on the quality of life for a large sample of Moroccan women diagnosed with breast cancer.

• Journal of Navigation and Port Research
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• v.39 no.1
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• pp.69-75
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• 2015

The concrete purpose of this study is to suggest actually a debt ratio to optimize the capital structure providing a kind of approach to estimate the proper debt ratio with an analytical model and empirical data in Korean shipping industry. The mathematical and analytical model is started from the first equation about ROE, return of net operating income on equity, with an independent variable, debt ratio. It is constructed with several parameters, ROS(return of operating income on sales), TAT(total assets turnover), and NFCL(net finance cost to liabilities). There could not be a certain relationship between debt ratio and ROS or TAT, while some correlation or causality between debt ratio and NFCL. In other words, most of firms with high debt ratio is likely to burden higher finance cost than others with low one. In this case, there is a linearity relationship between debt ratio and NFCL, so then the second equation considering this relation could be included within the analytical approach of this paper. To be short, if the criteria of adequate debt ratio has to be defined as some level of debt ratio to optimize ROE, the ROE could be illustrated as a quadratic equation to debt ratio from two equations. Next, this research estimated those parameters' numbers through the single regression method with data over 12 years of Korean shipping industry, and identified empirically the fact that optimal debt ratio would be approximately 400%. To conclude, if that industry's sales and operating incomes are stable, the debt ratio could be accepted until twice of 200% had forced in order to guarantee its financial safety in past time.

• Journal of Convergence for Information Technology
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• v.10 no.11
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• pp.324-331
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• 2020

This study used the financial information of 29 Regional public hospitals registered in the HASPA. Regional public hospitals analyzed the ratio of operating financing by management activities and how they affect net profit. The results of the study, Regional Public Hospitals ratio of fund financing for management activities was 83.50 percent for medical revenues, 9.53 percent for Incidental Revenue of Medical, 4.54 percent for Contribution Revenue, 4.42 percent for Other non-medical profits, 1.21 percent for depreciation Expense and 0.73 percent for Amount of reserve for unique purpose project. As a result of examining the effect of financing by management operation on net profit, the ratio of operating funds by medical revenue, by incidental revenue of medical, by contribution revenue and by other non-medical profits had a positive impact on net profit of Regional public hospitals. And It has been confirmed that the ratio of amount of reserve for unique purpose project has a negative impact on net profit. Therefore, it is necessary for Regional public hospitals to manage costs in consideration of revenues and internal reserves.

• The Journal of Fisheries Business Administration
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• v.45 no.2
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• pp.39-59
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• 2014

Recently the rapid changes of the social environment make both university and every each department should have to renovate and adjust all of the educational components. The most dominant and issuable change of business administration education is the Business Education Accreditation which was certified by the KABEA(Korean Association of Business Education Accreditation). And the only two department of fisheries business administration which in Gyeongsang National University and Pukyong National University has been accredited recently. Though The department of fisheries business administration in Korea has been influenced by that Accreditation, there is few research and analysis on educational change. So it is very important that research on the curricular constitution and change of the curriculum for considering the its own effect and influence. This paper aims to explore the curricular constitution, change and course fulfillment of fisheries business administration after the business education accreditation based on the case of the department of fisheries business administration in Gyeongsang National University. The analysis of fisheries business administration change will help develop sustainable curriculum and give more guideline for identifying the core of fisheries business administration. The method of analysing that in this research has adopt the social network analysis(SNA) and automated software tool which is the most dominant technique in contents analysis including the Krkwics and Pajek. The SNA is evaluated that most popular, rigorous and firm methodology for analyzing, examining and revising some concepts or objects in the context of semantics. The result of this study shows that the ratio of fisheries business administration class has been decreased but still the most fulfilled course. And English mediated class has been avoided though that sort of the class has been increased. In the view point of course fulfillment, it has been potential and inefficient problems that some classes that including financial related and accounting related class would not been accomplished appropriately. The findings of a graduate depth interview which has been done about 4 years for understanding that student show that there's some recognition gap of fisheries business administration in staffs of human resource management. And the level of job satisfaction in fisheries business still somewhat low and even worse the chance of recruitment also unsteady.

• Management & Information Systems Review
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• v.32 no.3
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• pp.1-23
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• 2013

In this study, we try to investigate the spillover effects of volatility in international tourists arrivals between Korea and US, Japan, China by using the multivariate BEKK model from January 2005 to January 2013. In the results of this study, after the global financial crisis, we found a cointegration relationship and tourist arrivals of Japan were adjusted to recovery in the short term. Also tourists arrivals from China and Japan showed the long-term elasticity. In the conditional mean equation of a BEKK model, there were the spillover effects. And in the conditional variance equation, ARCH(${\epsilon}^2_t$) coefficients showed a strong influence on the arrivals of their own and the spillover effects and the asymmetric effects on the volatility of China and Japan arrivals. In GARCH(${\sigma}^2_t$) coefficients showed the asymmetric effects and the spillover effects of the conditional volatility among source arrivals. Therefore, we examined the asymmetric reaction of one-way or two-way tourist arrivals between source countries and Korea and the spillover effects related to tourists arrivals of source countries to Korea. We has confirmed a causal relationship between some of the tourists arrivals from source countries to korea.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.9 no.3
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• pp.63-74
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• 2014

From the 1950s, the science parks were begun the composition as a way for innovation and commercialization in the world around developed countries. Since the 1980s, Korea also starting with quantitative investment in R & D for technology innovation, so far has been a continuous effort. Korea's patent creation level according to these R & D investment is already within the world's top 10, but the fact that the domestic technology trade balance appearing current competitive level compared to the developed technology is very insufficient. This means that the creation of economic value is low as compared with financial commitment. Therefore the plans to ensure the economic value through technology are required. As one of plans to do this for local economy activation through technical advances, constructing regional innovation systems and making science parks have been made. These science parks are required to develop the basic original technology in order to secure new growth engines, but the science parks in Korea are facing difficulties of performing research and development for regional industry advancement and local economy activation. Accordingly, this study attempts to organize the concept of 'science park' is similar but there is difference, and to compare institutions with similar functions based on regional innovation systems theory. In addition, the study is to obtain the application plans of basic original technology in science & research Parks through the model for overcoming weaknesses of Korea's innovation system and enabling organic cross-linking between institutions.

• The Journal of the Convergence on Culture Technology
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• v.6 no.1
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• pp.367-380
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• 2020

Recently, Korea's economy is facing a difficult economic situation due to sluggish domestic demand, low corporate investment and a cliff in youth employment. In order to overcome this problem and turn the economy into a virtuous circle, the government has introduced and implemented various economic policies. In this study, the effects of the corporate accumulated earnings tax system included in the 2014 tax code revision were to be verified. The validity of the business income was verified and analyzed using the financial data of the entity as to whether the income of the entity was being circulated to household income. First, validating the validity of whether the income tax on non-current income affects the level of an entity's investment, the results showed significant negative effects at a significant level of 5 per cent. Second, the analysis of whether the return tax on corporate income is affecting management decisions that increase the level of dividends for an entity has identified a metaphorical positive relationship. Third, it was confirmed that the income tax on uncurrency income does not have a significant effect on the increase in wages for workers. The result is presumed to be the main reason for the increased uncertainty in the economy and business environment.

• Korean Journal of Social Welfare Studies
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• v.40 no.3
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• pp.5-40
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• 2009

As of June 2008, the government's expansion policy for the long-term care service infrastructure has achieved an outstanding 96.4% occupancy rate of facilities across the country. Despite such achievement, practical issues including the physical lack of facilities, disproportional regional spread and decline in government accountability have raised concerns about the effectiveness of the policy's implementation. This study was aimed at defining the implementation procedure of expansion policy for long-term care service infrastructure, analyzing variables that affect it, examining the problems revealed in implementation procedure, and suggesting improved plan on that policy. Research methods were to review literatures on infrastructure expansion policy, to conduct case studies on K province, C city and 4(2 corporations and 2 privately owned) facilities in C city for studying practical implementation procedure on a local government level, and to use Alexander(1985)'s framework for analyzing variables of policy implementation. As a result of this study, policy variables including the clarity and adequacy of policy goal, nature of service providers, task and responsibility between government authorities, and implementation variables such as propensity toward budget allocation, financial restraint, swift utilization of budgets and the streamlining of involved procedures and inter-agency relations stood out as the main factors affecting policy implementation. In adddition, this study suggested several improvement measures such as accounting facilities need based on real local demand and supporting to private participation and so on.

• Journal of Digital Convergence
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• v.19 no.12
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• pp.321-329
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• 2021

A measure of managerial ability was derived using DEA, a measure of management efficiency, and the correlation coefficient between discretionary accrual and non-discretionary accrual, net income and operating cash flow standard deviation was used as a proxy for income smoothing. verified. In addition, the manager's compensation was used by taking the natural logarithm of the cash compensation per manager. The analysis results are summarized as follows. The analysis period for hypothesis testing is from 2004 to 2017, as a result of the hypothesis analysis of the correlation with the level of manager's compensation, it was suggested that the income smoothing behavior decreased the performance-based compensation and increased the performance-controlled compensation. This can be said to be the result of indirectly confirming that additional compensation is differentially paid for income smoothing. This study has a contribution to the study by empirically analyzing whether income smoothing affects the relationship between managerial ability and managerial compensation. However, although a number of previous studies empirically analyzed that there are upper and lower bounds for manager compensation, there is limitations that could not be analyzed for asymmetric compensation due to income smoothing is expected to expand.

• The Journal of the Korea Contents Association
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• v.19 no.5
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• pp.280-286
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• 2019

This study first examines whether the matching principle reduces information asymmetry and verifies the effect on earnings sustainability and information asymmetry. In the presence of information asymmetry between managers and information users, managers can reduce information asymmetry by increasing the quality of earnings. Information asymmetry is measured by the financial analysts' earnings forecast variance. When we look at the results of previous studies, verify whether information asymmetry decreases as the response to the revenue cost increases and whether negative relationship between profit persistence and information asymmetry appears when the response to the revenue cost is high. As a result, firms with high revenue cost response showed a decrease in information asymmetry. The persistence of the earningss from the high earnings-cost response shows that the analysts' earnings forecast dispersion decreases. This means that the better the response to the revenue cost, the better the quality of the earnings and the less the information risk about the uncertainty of the enterprise. This study is different from the previous studies in that it analyzed whether the persistence of the earnings that responded to the high revenue cost reduces the information asymmetry. The results of this study suggest that managers can reduce the information asymmetry by carrying out appropriate revenue - cost responses, which provides important implications for stakeholders who use accounting earnings information.