• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.169-176
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• 2020

Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping, prior opinion, audit quality, and financial condition on going concern opinion. Research sample consists of 80 listed manufacturing companies on the Indonesian Stock Exchange surveyed between 2013 and 2017. Analysis data uses logistic regression. Based on the result, prior opinion affects going concern opinion, while opinion shopping, audit quality, and financial condition have no effect on going concern opinion. The significant effect of prior opinion on going concern opinion indicates that auditors consider the evaluation of the previous condition of companies' concern problematic since going concern is hard to be solved in a short-term period. This research provides recommendations for companies to increase their business ability so going concern problem can be avoided. This research also suggests to auditors to consider prior opinion to issue current opinion since previous companies' condition can be used as a general picture to initiate the auditing process.

• Journal of Distribution Science
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• v.11 no.3
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• pp.5-11
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• 2013

Purpose - Going concern is one of fundamental concepts in accounting and auditing and sometimes the assessment of a company's going concern status that is a tough process. Various going concern prediction models' based on statistical and data mining methods help auditors and stakeholders suggested in the previous literature. Research design - This paper employs a data mining approach to prediction of going concern status of Iranian firms listed in Tehran Stock Exchange using Particle Swarm Optimization. To reach this goal, at the first step, we used the stepwise discriminant analysis it is selected the final variables from among of 42 variables and in the second stage; we applied a grid-search technique using 10-fold cross-validation to find out the optimal model. Results - The empirical tests show that the particle swarm optimization (PSO) model reached 99.92% and 99.28% accuracy rates for training and holdout data. Conclusions - The authors conclude that PSO model is applicable for prediction going concern of Iranian listed companies.

• Women's Health Nursing
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• v.20 no.1
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• pp.48-61
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• 2014

Purpose: This study was done to explore the essence and meaning of the experience of 'aging', as a process of 40's and 50's women in Korea by applying the Parse's Human Becoming theory (2002). Methods: Data was collected from February to April, 2013, using the phenomenological research method. Data was collected through in-depth informal interview and analyzed following Colaizzi method. After IRB permission and informed consent from the participants, all interviews were recorded with MP3 recorder and transcribed for analysis. Results: Data analysis revealed 112 of meanings, 33 key subject words, 8 subject phrases, and 4 categories. The main themes were elaborated as 'going down' ('Being changed of body and mind', 'Being considered on my identity'), 'going up' ('Being expanded of productive role', 'Being transcendent multi-dimensionally'), 'pausing' ('Becoming more thoughtful about family', 'Looking back'), 'going forward again' ('Age is just a number, 'Contemplating of life and death'). Experiences in aging among women in 40's and 50's enlightened with Parse's theory of Human Becoming in terms of 'going down', 'going up', 'pausing', 'going forward again' appeared simultaneously, rather than consecutively. Conclusion: Women in 40's and 50's require holistic nursing intervention with physical, psychological, socio-economical, and spiritual aspects, rather than focusing on problematic physical symptom relief and prevention of further conditions. It is recommended to develop various nursing intervention considering on different environment, type of experience, and level of human becoming, individually.

• Kyungpook Mathematical Journal
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• v.51 no.1
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• pp.1-10
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• 2011

Let (R, T) be a normal pair of commutative rings (i.e., R ${\subseteq}$ T is a unita extension of commutative rings, not necessarily integral domains, such that S is integrally closed in T for each ring S such that R ${\subseteq}$ S ${\subseteq}$ T) such that the total quotient ring of R is a von Neumann regular ring. Let P be one of the following ring-theoretic properties: going-down ring, extensionally going-down (EGD) ring, locally divided ring. Then R has P if and only if T has P. An example shows that the "if" part of the assertion fails if P is taken to be the "divided domain" property.

• Proceedings of the Korea Contents Association Conference
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• 2009.05a
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• pp.197-203
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• 2009

The users need the communication that interaction is possible in digital communication environment. It is necessity to develop the Interactive Character that various emotional expression was possible while a user-centered emotional display tool was necessary. It is a fundamental research that is going to develop the Interactive Character that individualized emotional expression is possible. In other words, I have the purpose that is going to show the aromaticness of the technology development to express feelings. Therefore, I am going to analyze whether no matter how much technology to express feelings mainly on a face expression is incarnated through an example. And, I am going to show the development direction of the Interactive Character as an emotional display tool through this.

• Journal of the Korean Society of Clothing and Textiles
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• v.44 no.5
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• pp.878-892
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• 2020

This study investigates the influence of social exclusion type and presence of others on consumers' on-going purchase intention when purchasing fashion luxury goods. This study also identifies the moderating role of self-efficacy in which the interaction effect of social exclusion type and presence of others on on-going purchase intention. For the experiment, 2(social exclusion type: being ignored vs being rejected)×2(presence of others: presence vs absence)×2(self-efficacy: high vs low) factorial design was used. The findings of this study are summarized as follows. First, the result showed that there was no difference in on-going purchase intention according to social exclusion type. Second, the result showed that there was a significant interaction effect between social exclusion type and presence of others. Third, the three-way interaction effect of social exclusion type, presence of others, and self-efficacy was statistically significant. The results of this study provide useful information on which direction is needed to mitigate negative consumer behavior caused by social exclusion at the service interface.

• Journal of the Korean Society of Clothing and Textiles
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• v.34 no.9
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• pp.1527-1537
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• 2010

The Internet has the potential to create new channels that might be beneficial to fashion consumers. This study examines the effects of consumer involvement and Internet behavior in on-going Internet information searches through the young female generation. For the practical research, the survey was conducted from June $15^{th}$ to July $15^{th}$ 2009. Data was collected in a total of 368 questionnaires from female university students in their 20's and analyzed 300 questionnaires with SPSS 12.0. The results were as follows. First, clothing involvement, fashion involvement, internet involvement, and Internet shopping interest had been considered as antecedents of on-going Internet information search behavior. Second, clothing involvement and Internet involvement significantly affected Internet shopping interest. However, fashion involvement and Internet involvement showed direct paths to on-going Internet information searches. Third, there were significant effects in Internet shopping interest and on-going Internet information searches. Forth, the respondents were segmented by two groups according to the level of ongoing information searches. These segmented two groups were different in regard to clothing shopping behaviors and impulse purchase behaviors.

• Journal of Navigation and Port Research
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• v.48 no.1
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• pp.7-16
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• 2024

Although the number of ocean-going merchant ships is increasing, the number of Korean marine officers is decreasing. This manpower shortage problem is becoming more serious. This study objectively measured factors determining the demand and supply of ocean-going merchant ship officers and forecasted the exact manpower demand and supply. Demand was predicted by applying the number of ship officers required for each ship size to the number of ships forecasted. The supply was predicted by segmenting by position and age using the Markov model, reflecting increase/decrease factors such as promotion, turnover, retirement, and new entry by year. The demand for ocean-going merchant ship officers will increase from 11,638 in 2023 to 13,879 in 2030 while the supply will decrease from7,006 in 2023 to 6,426 in 2030, with the shortage expected to exceed 10,000 in 2040. This study can be used as a reference to solve the problem of manpower shortage for ocean-going merchant ship officers by improving the accuracy of predictions through objective data, scientific analysis methods, and logical reasoning.

• The Korean Journal of Franchise Management
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• v.7 no.1
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• pp.5-11
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• 2016

Purpose - The purpose of this paper is to find the issues associated with international expansion of Korean franchisors going international and suggest lessons of proposition to reduce the failure risk in international expansion of franchise systems. Research design, data, and methodology - This is the exploratory study and structured to review (1) background to motivate the expansion of franchisors towards international market, (2) the status of Korean franchisors going international in recent years, (3) issues, (4) lessons learned from the experiences, and (5) summary. Secondary sources were reviewed to get necessary data and statistics. Results - Master franchising was the most preferred entry mode for Korean franchisors. Franchisors must understand the expenses to be incurred as well as revenues associated with international activities. Brand is the core asset of franchisor as a differentiation strategy. Conclusions - The paper indicates that even if international franchising is the unique business model for franchisors to use in little or least risk compared with other international entry modes, it needs a set of complex capabilities that much differ from those in domestic and franchisors should take a step approach to the international market with the planned and long term perspective.

• Journal of the Korean Institute of Rural Architecture
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• v.19 no.4
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• pp.1-8
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• 2017

The purpose of this study is to deduce dwelling selection criterion and to consider change of values and consciousness of dwelling on people who return to farming & going to village. For that, questionnaire of evaluation of housing choice is conducted by people who return to farming & going to village in Jellanam-do by the AHP. The results are as follows. First, four factors as the primary hierarchy structure and 12 factors as the secondary hierarchy structure of dwelling selection criterion are deduced. The primary hierarchy are "education environment", "economic & Convenience in life", "residence safety and image", and "economic value". Second, weight value deduced from the primary hierarchy structure is showed that "economic & convenience in life(0.345)" is the highest and next is "education environment(0.262)". "Residence safety and image(0.237)", and e "economic value(0.157)" is relatively low(C.I. 0.213). Third, for the secondary hierarchy structure, the case of life convenience is showed that economic condition(0.403) is the highest, the case of educational condition is showed that education facilities(0.479), the case of residence safety and image is showed that residence area(0.490) is the highest, and the case of economic importance is showed that financial technology(0.470) is the highest.