• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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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.

• 유통과학연구
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• 제11권3호
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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.

• 여성건강간호학회지
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• 제20권1호
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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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• 제51권1호
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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.

• 한국콘텐츠학회:학술대회논문집
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• 한국콘텐츠학회 2009년도 춘계 종합학술대회 논문집
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• pp.197-203
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• 2009

디지털 기반의 커뮤니케이션 환경에서 점차 사용자가 상호작용이 가능한 커뮤니케이션을 원하게 되고, 사용자 중심의 감정표현 도구가 필요하게 되면서 다양하게 개인화된 감정표현이 가능한 인터랙티브 캐릭터를 개발할 필요성이 대두되고 있다. 본 연구는 개인화된 감정표현이 가능한 인터랙티브 캐릭터를 개발하고, 이를 활용하여 감성콘텐츠를 제작하기 위한 감정표현 기술개발의 방향성을 제시하고자 하는 목적을 가진다. 이를 위해 얼굴표정을 중심으로 감정을 표현하는 기술이 어떻게 구현되고 있으며, 감정표현 도구로서 인터랙티브 캐릭터의 개발 방향은 무엇인지를 사례분석을 통해 살펴보고자 한다.

• 한국의류학회지
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• 제44권5호
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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.

• 한국의류학회지
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• 제34권9호
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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.

• 한국항해항만학회지
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• 제48권1호
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• pp.7-16
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• 2024

외항 상선 선박 척수가 증가하고 있지만, 한국인 해기사가 감소하여 인력 부족 문제가 심각하게 대두되고 있는 상황에서 본 연구는 외항 상선 해기사 인력 수요와 공급을 결정하는 요인들을 객관적으로 측정하여 정확한 인력 수요와 공급을 예측하고자 하였다. 인력 수요는 선박 규모별 필요 해기사 수의 차이를 반영하여 선박 증가 예측치에 이를 적용하여 직급별로 예측하였다. 인력 공급은 Markov모형을 활용하여 연도별 승진, 이직, 퇴직, 신규 진입 등의 증감요인을 반영하여 직급별 연령별로 세분화하여 예측하였다. 외항 상선 해기사 인력 수요는 2023년 11,638명에서 2030년 13,879명으로 증가하고, 공급은 2023년 7,006명에서 2030년 6,426명으로 감소하여 2040년에는 부족인원이 1만명을 넘는 것으로 예측되었다. 본 연구는 객관적인 데이터와 과학적 분석방법 및 논리적 추론을 통해 예측의 정확도를 제고하여 외항 상선해기사 인력 부족 문제를 해결하는데 유용한 자료로 활용될 수 있을 것이다.

• 한국프랜차이즈경영연구
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• 제7권1호
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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.

• 한국농촌건축학회논문집
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• 제19권4호
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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.