• Korean small business review
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• v.42 no.4
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• pp.123-146
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• 2020

This study, targeting KOSDAQ-listed companies, examined the relationship between variability of accruals and corporate characteristics. First, the analysis results show that executives of companies with high debt ratios are more likely to violate debt contracts, so there is a strong temptation to use discretionary accrual items. Second, for companies with large volatility in operating cash flows, Executives of these companies are strongly inclined to utilize accruals for the purpose of abuse of discretion. Third, the larger the company, the more sensitive it is to political costs, so it is less tempted to use the accruals item than a smaller company. Fourth, the corporate age is thought to be the maturity of the company, Executives of such companies have little room to use accruals to abuse their discretion. Fifth, in the case of profit dummy variables, the companies reporting losses have more temporary accrual items than those reporting profits, so this increases the uncertainty in their accounting information than the latter. Sixth, for those companies that are indicated as inappropriate as a result of audit, the more likely their executives are to use the accrual items, and the lower the quality of their accounting profits is. Lastly, Companies audited by 4 Big domestic accounting firms have less discretionary accrual fluctuations than companies audited by non-big 4 accounting firms. Thus, it was found that the accrual amount allows the discretion of corporate executives differently according to the characteristics of the company.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.6
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• pp.57-68
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• 2021

The purpose of this study is to investigate the effect of location satisfaction of innovative start-ups, located in capital and non-capital areas, on the intention of relocation. The analysis was based on the data of a survey of 231 innovative start-ups that were founded less than 7 years ago. 10 factors related to the aspects of business management, network building, and business environment were considered as location satisfaction of start-ups. The dependent variable was whether innovative start-ups plan to relocate. First, it was confirmed that in the case of innovative start-ups in capital area, the intention to relocate was found to decrease when the location satisfactions related to the promptly provision of products and services to consumers and ease of supplying labor were increased. Second, in the case of innovative start-ups in non-capital area, it was found that the intention to relocate was found to decrease when the location satisfactions related to creating a network, convenient transportation and free and creative start-up environment were increased. In addition, it was found that the higher the sales of start-ups in non-capital area, the lower their intention to relocate while the higher firm age of start-ups in non-capital area, the higher their intention to relocate. This study has an academic contribution to examining the relationship between between the location satisfactions of start-ups and the intention to relocate, which has been rarely addressed in Korea, and to shedding light on the difference in capital and non-capital areas. Furthermore, this study has policy implications since it suggests factors that the government should consider for geographical agglomeration of start-ups.

• Journal of Venture Innovation
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• v.6 no.1
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• pp.139-159
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• 2023

As the founders of small and medium-sized businesses age, the issue of business succession becomes increasingly important. In this study, we empirically analyzed the impact of various human and institutional factors on corporate succession intentions, including the CEO's competency, the successor's competency, third-party stakeholders, and institutional factors such as legislation, taxation, and trust. We surveyed CEOs who were currently running small and medium-sized enterprises (SMEs), and received a total of 201 valid questionnaires. We then conducted an empirical analysis using the multiple regression analysis method. Our results showed that both the CEO's competency and the successor's competency, which are human factors, had a significant positive impact on corporate succession intention. Institutional factors such as taxation and trust also had a significant positive impact on corporate succession intention. However, third-party stakeholders and legislation did not have a significant effect on corporate succession intention. Among the factors that had a significant impact, the size of the influence was in the order of successor's competency, CEO's competency, taxation, and trust. These research results have both academic and practical implications. By going beyond existing studies that focus solely on human factors, we have revealed that institutional factors such as taxation and trust have a very important impact on corporate succession.

• Journal of Korean society of Dental Hygiene
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• v.8 no.2
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• pp.39-51
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• 2008

The research was conducted to 100 child patients selected by random sampling, which got a Dentocult-SM test in the first visit and then was being continuously managed, out of child patients of a pediatric clinic located in Gyeonggi-do. The period of there search is one year from June 2007 to May 2008, Using Dentocult-SM test, we analyzed the correlation between the distribution of dental plaque, a streptococcus mutans in saliva and condition of dental caries cavity in the teeth of child patients, then we measured the distribution of a streptococcusmutans. According to SM score, we applied incremental oral heath care for child patients to clinical and obtained the following results, 1. In terms of the age of child patients in research, the number of 3 years old patients was 29(lst ranked), the number of 2 years old patients was 28(2nd ranked). 2. The result of SM score showed that female child patients(52.0%) was higher than male ones in negative, male child patients(52.0%) was higher than female ones in mild, female child patients(68.2%) was higher than male ones in moderate, male child patients(57.1%) was higher than female ones in severe. 3. At the first visit, the SM score showed statistically remarkable difference between dt and dmft. We can also confirm the average of severe is the highest. 4. At the second visit, the SM score showed statistically remarkable difference among dt, ft, and dmft index We can also confirm the average of severe is the highest. 5. At the third visit, The SM score showed statistically remarkable difference among dt, ft, and dmft index We can also confirm the average of severe is the highest. 6. The comparison of dmft index differences to SM score showed statistically no remarkable difference in incremental oral heath care for negative and mild, In addition to that, we can confirm that the incremental oral heath care makes statistically remarkable differences in moderate and severe. 7. The comparison of dt index differences to SM score showed statistically no remarkable difference in incremental oral heath care for negative, mild, and moderate, In addition to that, we can con firm that the incremental oral heath care makes statistically remarkable differences in severe. 8. The comparison of mt index differences to SM score showed statistically no remarkable difference in incremental oral heath care for mild and moderate, In addition to that, we can confirm that the incremental oral heath care makes statistically remarkable differences m severe. 9. The comparison of ft index differences to SM score showed statistically no remarkable difference in incremental oral heath care for mild, In addition to that, we can confirm that the incremental oral heath care makes statistically remarkable differences in negative, moderate, and severe. 10. According to the comparison of dmft index to the age, the 4 years old patients showed the highest number(5.50 in the first visit and 6,08 in the second one). In the third visit, the 6 years old patients showed the highest number(7.00). By the above results, we can find that the incremental oral heath care by SM score makes the results of oral care better. Therefore, the improvement or maintenance in oral health of child patients needs continuing personal oral health management and regular systematic management focused on prevention by the specialist.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.13 no.2
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• pp.1-13
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• 2018

This study examines the relationship between the organizational general characteristics (industry, size, location, development stage, and company age) and success factors of Korean venture firms using secondary data. Among the industries with the highest sales figures in 2016 are food / fiber / (non) metals, and the smallest category was software development. The sectors with the highest net profit were computer / semiconductor / electronic components, and the smallest category was telecommunication equipment / broadcasting equipment. The industries with the largest sales growth rate are IT / broadcasting services and software development. The industries with the highest net profit margin of sales are energy / medical / precision, and the smallest is telecommunication equipment / broadcasting equipment. In terms of the number of employees, venture firms with more than 100 employees have the largest sales and net profit, with employees between 1 and 9 have the smallest. However, these results are predictable. In general, the number of employees is highly correlated with sales and net profit. Rather, the sales growth rate and the net profit margin of sales may be meaningful. In particular, with employees between 50 ~ 99, the growth rate of sales and the net profit margin of sales were high. In terms of location, Seoul / Incheon / Gyeonggi were the regions with the highest sales and Daejeon / Sejong / Chungcheong / Gangwon were the least regions. Gwangju / Jeolla / Jeju and Seoul / Incheon / Gyeonggi were almost similar in the areas with the largest net profit. However, Daejeon / Sejong / Chungcheong / Gangwon had the lowest net profit. Unusually, the areas with the highest sales growth rate and the highest net profit margin of sales were Gwangju / Jeolla / Jeju, and the smallest areas were Busan / Jeonnam / Ulsan In the relationship between the stage of development and the performance of the company, the sales of maturity and decline stages were the highest and establishing stage was the lowest. Net profit was also the highest in mature stage and the smallest in establishing stage. The sales growth rate shows a typical pattern in the order of establishing stage, early growth stage, high growth stage, maturity stage, and decline stage. In terms of business performance, sales and net profit are the highest with 21 years or more of company age, and the smallest is less than 3 years. In addition, the sales growth rate was the highest in three years or less, and the net profit margin of sales was the highest in 4 to 10 years. This study can present lots of useful implications by suggesting integrated research model and examining the success factors of Korean venture firms and presenting the application methods of secondary data in analyzing the current status of venture industry in Korea.

• Journal of Fashion Business
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• v.6 no.2
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• pp.1-16
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• 2002

The need for ready-to-wear clothing increases as the problem comes to arise from the fit of custommade clothing due to the characteristics of middle-aged women's somatotype. At this point of time, a study on the realities of production of custom-made clothing in middle-aged women's clothing business firms is of very greatly significance. Therefore, this study was intended to identify the problem and improvements through the survey research of production of custom-made clothing in middle-aged women's clothing business firms and further present the plan for development of custom-made clothing business. The questionnaire was framed based on the contents extracted from the preliminary questionnaire research for the pattern section chief of each business firm. Collected data were statistically processed using the SPSS 10.0 Windows program. As a result, the following findings were obtained: 1. The target age of the middle-aged women's clothing business firms ranged from more than 45 years to less than 50 years of age. Clothing business firms much made inroads into the ready-to-wear clothing market largely in the 1980s and the 1990s. Their active entry into the custom-made clothing market occurred in the 1970s and the 1980s. 2. In terms of the clothing production method of middle-aged women's clothing firms, some private boutique and designer brand clothing firms entered the clothing market with a focus on custom-made clothing in the beginning of its organization and introduced the production method of ready-to-wear clothing in accordance with changes in production methods and consumers' needs and wants. National brand clothing firms manufactured clothing with a focus on ready-to-wear clothing from the beginning of its organization, but at last they manufactured both partial custom-made and whole custom-made as the problem arose from ready-to-wear clothing. Seeing that their clothing production showed the ratio readyto-wear to custom-made clothing of 2.58:1. And it was found that the manufacture of ready-to-wear and custom-made clothing took into consideration the great difference in the pattern, size and design plan. The research of the clothing production process showed that whole custom-made and partial custommade were distinguished according to whether or not the sample was presented. 3. The ready-to-wear pattern of middle-aged women's clothing firms were used with a focus on the 'patternmaker-developed pattern' and company-developed pattern'. Most clothing businesses produced clothing in 4 to 5 basic sizes, which is found to be insufficient to complement the physical characteristics of middle-aged women with many specific somatotypes. In the pattern of custom-made clothing, the 'pattern of ready-to-wear were applied' or the 'customized pattern was developed'. Actual measurements were most used as the size of custom-made, and accordingly it is predicted that the level of satisfaction is higher with the fit of custom-made clothing than that of ready-to-wear. The selling place and the head office showed the similar percent as the place for measuring the size of custom-made clothing. Size measurers were mostly the shop master. And it was found that most clothing business firms had a problem when the measured size was applied to the pattern. Accordingly, it is necessary to provide education on size measurement for shop masters. 4. It was found that in the middle-aged women's clothing firms, the pattern correction of the length of sleeve, jacket and slacks occupied the highest percent. Accordingly, it is necessary to provide for the size system to complement the accurate somatotype characteristics of middle-aged women. 5. In custom-made clothing customer management, most firms engaged in customer somatotype management through size management. They provided customers with commodity information by informing them of the sales and event period and practiced human management for customers by maintaining the get-together and friendly relationship. 6. Middle-aged women's clothing businesses responded that it would be necessary to improve the fit of custom-made clothing and complement their pursuit for individuality as the plan to improve its quality. In consequence, it suggests that middle-aged women's clothing businesses should provide middle-aged women with the clothing of better-suited size and refined design. Middle-aged women's clothing businesses responded that it was the most urgent task to form the custom-made clothing manufacturing team as the plan to expand the custom-made clothing market, which is identified as their emphasis on the systematized production of custom-made clothing.

• KDI Journal of Economic Policy
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• v.31 no.1
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• pp.105-138
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• 2009

Although the decline in fertility rate is generally observed along the history of economic development throughout the world, the continuing decline hitting below the replacement level in Korea over the recent years gathered serious social concerns on the ground that it accelerates the process of population aging. The total fertility rate in Koreareached 2.08 in 1983, and gradually fell to the levels of 1.08 in 2005 and 1.26 in 2007. The policy debate over the role of the government has been focused mainly on the level of theoretical discussion without substantial basis on firm empirical evidence and the determinants of fertility. The objective of the paper is to empirically investigate the fertility effect of the female wage, which is understood as one of the most important determinants of fertility in Koreasince 1980 focusing on one aspect of fertility, namely birth spacing. Using the Korean National Fertility Survey conducted in 2006, I estimate a duration model of first and second births taking into account individual heterogeneity, which turned out to be an important factor to control for. Compared with previous studies in the literature on the Korean fertility, the study has an advantage of using the complete pregnancy history of women in a more representative sample. Unlike the previous studies, the analysis also deals with the endogeneity of marriage by treating a certain age, rather than age at marriage, as the time in which a woman becomes exposed to the risk of pregnancy. The study shares the common problem in the literature on birth spacing of lacking relevant wage information for respondents in a retrospective survey. I estimate the wage series as a function of the basic characteristics using the annual Wage Structure Survey from 1980 to 2005, which is considered as a nationally representative sample for wage information of employees. The results suggest that the increase in female wage by 10 percent leads to a decrease in second birth hazard by 0.56~0.92 percentage points and that the increase in spouse's wage by the equal amount is accompanied by the increase in second birth hazard by 0.36~1.13 percentage points. These estimates are more precisely estimated and of smaller magnitude than those presented by the previous studies. The results are robust to the different specifications of the wage equation. The simulation analysis based on the predicted values shows that about 17% of the change in the second birth hazard over the period 1980 to 2005 was due to the change in the female wage. Although there is some limitation in data, the results can be viewed as one estimate of the role of female wage on the recent fertility decline in Korea. The question raised by the paper is not a normative one of whether a government should promote childbearing but a positive one thatexplains fertility decline. Therefore, if there is a wide consensus on promoting childbearing, the finding suggests that the policies designed to reduce the opportunity cost of women in the labor market would be effective. The recent movement of implementing a wide range of family-friendly policies including child care support, maternity leave, parental leave and tax benefit in developed countries should be understood in this context.

• Radiation Oncology Journal
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• v.21 no.3
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• pp.192-198
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• 2003

Purpose: Current results of autologous stem cell transplantation (SCT) suggest that this procedure may prolong disease free survival In patients with acute myeloid leukemia (AML). Autologous SCT is increasingly used as treatment for AML in first remission. The aim of this study was to evaluate the outcome of autologous SCT for patients with AML in first remission treated by autologous SCT using cytarabine, melphalan and total body irradiation (TBI) as the conditioning regimen. Materials and Methods: Between January 1995 and December 1999, 29 patients with AML in first remission underwent autologous SCT. The median age of patients was 33 years (range, 16 to 47). The conditioning regimen consisted of cytarabine ($3.0\;gm/m^2$ for 3 days), melphalan ($100\;gm/m^2$ for 1 day) and TBI (total 1000 cGy in five fractions over 3 days). Results: The median follow up was 40 months with a range of 3 to 58 months. The 4-year cumulative probability of disease free survival was 69.0%, and median survival was 41.5 months. The 4-year relapse rate was 27.6%. The factor Influencing disease free survival and relapse rate was the French-American-British (FAB) classification ($M_3$ group vs. other groups; p=0.048, p=0.043). One patient died from treatment-related toxicity. Conclusion:: Although the small number of patients does not allow us to draw any firm conclusion, our results were encouraging and suggest that the association of cytarabine, melphalan and TBI as a conditioning regimen for autologous SCT for AML on first remission appears to be safe and effective.

• Korean Journal of Occupational Health Nursing
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• v.7 no.2
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• pp.143-154
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• 1998

The purpose of this research is to suggest basic materials for the practical infection precaution program to protect health care workers from hospital infection by grasping their compliance level of Universal Precautions and examining the factors affecting them. The number of the health care workers we studied were 486, including the doctors, the nurses, and the lab technicians who were working in a university hospital. The period of this research was from Aug. 18th, 1997 to Aug. 30th, 1997. The method of the study was to measure the compliance level of Universal Precautions with the item of "Universal Precautions" established by CDC in 1987, and examine the questionnaire of 52 questions dividing related factors into socio-populational, individual, socio-psychological and organizational management ones. The data was analyzed by t-test. ANOVA, and chi-square test. The results were as follows : 1. An the compliance level of Universal Precautions, hand washing had the highest score(85.4%), and doctors(18.9%), nurses(44.0%), and lab technicians(7.6%), had a low compliance level in the safe handling of an injection syringe, and item not to handle patients and their samples when the subject suffered from dermatitis or injury had the lowest score of 17.1%. 23.3% of them said that they wear protection gown, goggles and mask. 2. Female's Compliance level of Universal Precautions Was higher than male. 3. The health care workers who had high recognition on Universal Precautions got significantly higher compliance level of Universal Precautions than those have low recognition on Universal Precautions(P<0.001). 4. The health care workers experienced a needle stick injury had a significantly higher compliance level of Universal Precautions than those who had not(P<0.000). 5. The health care workers who had infection protection education got a significantly higher compliance level of Universal Precautions than those who didn't(P<0.000). 6. The health care workers who had a firm belief in the effect of Universal Precautions got a higher compliance level of Universal Precautions than those who didn't. 7. The health care workers who had less conflicts between treating patient arid protecting them-selves got a higher compliance level of Universal Precautions than others with many conflicts. 8. The health care workers who had a high score in organizational management factors got a significantly higher compliance level of Universal Precautions than those with a low score(P<0.000). 9. Only 16.9 percent of the all respondents(82 in number) answered that they knew well or a little about the Universal Precautions, which is very low rate of recognition. 10. The variables which affected the score in organizational management factors were age, sex, education period, work experience, the kind of work, recognition on Universal Precautions, the experience of needle stick injury, revealing dangerous circumstance related to infection, and training on precaution again infection. According to the result above, compliance level of Universal Precautions showed high correlation with sex, the recognition on Universal Precautions, the experience of needle stick injury, training on precaution against infection, the belief in the effect of Universal Precautions, the recognition degree of conflicts and organizatinal management factors. These results could be used as the basic materials for the developing infection protection programs. Also, There should have a systematic training course to elevate a effective compliance level of Universal Precautions as well as the manageeent of infection protection programs.

• Childhood Kidney Diseases
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• v.3 no.2
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• pp.153-160
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• 1999

Purpose : Present study was undertaken to find out significance of clinical presentation, initial laboratory data and renal biopsy findings on subsequent clinical course of IgA nephropathy in children. Methods : Clinical and laboratory data were analysed retrospectively from 60 children who have been admitted to the Pediatric Department of Kyungpook National University Hospital for the past 11 years and diagnosed as IgA nephropathy. Renal biopsy findings were graded according to the pathologic subclass proposed by Haas. Results : Pathologic grading according to Haas subclassification showed 10 cases in subclass I, 36 in II, 12 in IV and 2 in V and none in subclass II. Sex distribution showed male predominance (male to female ratio = 3 : 1) and mean age at onset of disease was $10.4{\pm}2.8$ years. Episodes of gross hematuria was seen in 71.7% and IgA level increased in 28.3% of children and these were not associated with pathologic grading nor clinical outcomes. With increasing subclass grading, serum protein and albumin decreased and 24 hours urinary protein excretion increased. Normalization of urinalysis (disappearance of hematuria) was seen in 14% at 1-2 years and 37.1% at 3-4 years of follow up period. In 3 cases, renal function deteriorated progressively and they belonged one each to the Haas subclass III, IV and V. Conclusion : In children with IgA nephropathy, progression to chronic renal failure appears to be quite high and pathologic grading according to Haas' subclassification seems to predict patient's outcome faily well. However, firm conclusion cannot be drawn from present study due to the small numbers of patients and short follow-up period. Therefore further multicenter study involving larger numbers of patients and longer periods of follow-up over 10 years was to be undertaken.