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The Effect of Accounts Receivable Management on Business Performance & Organizational Satisfaction: Focused on Micro Manufacturing Industries (매출채권관리가 재무적 경영성과와 조직만족에 미치는 영향: 도시형소공인을 중심으로)

  • Lee, Jong Gab;Ha, Kyu Soo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.12 no.6
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    • pp.13-24
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    • 2017
  • The purpose of this study is to examine the effect of the management of receivables on the management performance of micro manufacturing industries. The results of the survey are as follows. First, among the factors of management of pre- and post-trade receivables in the micro manufacturing industries, management organization and regulations, contract execution management, bad debt control, which are the subordinate factors of credit control, are positive (+) significant effect on stability. In terms of profitability, management organizations and regulations, which are subordinate factors of credit control management, have a positive (+) significant effect on profitability. The recovery management, which is a factor of management of post - receivable receivables, did not have a significant effect on the stability and profitability of financial management performance. Second, the effect of financial performance on organizational satisfaction is positively related to stability, while profitability has no significant effect on organizational satisfaction. The implication of this study is that pre - trade receivables management is more important than post - trade receivables management in the management of accounts receivables of micro manufacturing industries. Proactive credit management refers to the procedure of establishing and managing personal guarantees and physical guarantees in order to smooth the execution of the obligations at the same time as the contract is concluded through processes such as credit investigation, analysis and evaluation, and sales decision before the contract is concluded. Post receivables management based on the assumption of default is a receivables management procedure from receipt of receivables that are already defaulted to bad debts to bad debt processing. If the collection of receivables is delayed or bad debt is increased, Furthermore, a corporation may be subject to bankruptcy risk (insolvency by paper profits). Therefore, it is meaningful that this study suggests direction to induce change of contract type in advance by understanding the possibility of settlement of accounts receivable and recovery of bad debts within the day of transition in case of contract of micro manufacturing industries.

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Eight cases of incidentally diagnosed as subclinical rickets (우연히 발견된 무증상 구루병 8예)

  • Seo, Ji-Young;Kim, Curie;Lee, Hee-Woo;Ahn, Young-Min
    • Clinical and Experimental Pediatrics
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    • v.51 no.8
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    • pp.812-819
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    • 2008
  • Purpose : Vitamin D plays a key role in bone mineralization of the skeleton and vitamin D deficiency can lead to rickets. It is well known that vitamin D deficiency is common in breast fed infants. Of these patients, clinically, some have no signs of rickets, but laboratory and radiographic findings are diagnostic for vitamin D deficiency rickets (subclinical vitamin D deficiency rickets). The purpose of this study is to clarify current causes and ways to prevent this disease. Methods : We reviewed the clinical and laboratory characteristics of children who were incidentally diagnosed as subclinical rickets during treatment of other disease such as pneumonia, gastroenteritis, urinary tract infection at Eulji Hospital, Seoul, Korea from March, 2003 to July 2007. Results : Eight patients (six boys and two girls) were diagnosed with subclinical vitamin D deficiency rickets. The mean age of the patients was $12.6{\pm}5.8months$, and they were diagnosed from January to July. The associated diseases were pneumonia, urinary tract infection, acute gastroenteritis, and iron deficiency anemia. All patients were breast-fed. Two showed growth failure. The mean serum alkaline phosphatase was $1995.8{\pm}739.5IU/L$, the mean calcium count was $9.5{\pm}0.6mg/dL$, and the mean phosphorus content was $3.6{\pm}1.5mg/dL$. The mean intact parathyroid hormone was $214.8{\pm}155.9pg/mL$ (reference range, 9-65), the mean 1,25-dihydroxyvitamin D was $82.4{\pm}49.3pg/mL$ (reference range, 2070), and the mean 25-hydroxyvitamin D was $29.6{\pm}10.6ng/mL$ (reference range, 1030). A radiographic examination showed cupping, fraying, and flaring of metaphyses in all patients. Six patients were administered calcitriol (400 IU/day) for three months. A consequent radiographic and laboratory examination showed improvement. The first two patients were initially diagnosed with metaphyseal dysplasia, without the detection of vitamin D deficiency and they spontaneously improved without vitamin D supplements. However, two years later, they showed mild scoliosis and metaphyseal dysplasia, respectively. Conclusion : Breast-feeding without supplementation involves high risk of vitamin D deficiency. Some infants may also develop rickets; therefore, such groups should be considered for vitamin D supplementation.

The studies about the weight-changes during pregnancy and the condition of mother and infant (임신 중 체중변화와 임부 및 신생아 상태에 관한 연구)

  • Park, Kwang-Hee
    • Korean Parent-Child Health Journal
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    • v.4 no.1
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    • pp.68-81
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    • 2001
  • This research is to study about the weight-change of a pregnant woman, conditions of the woman and an infant. The weight-change of a mother during pregnancy was observed and that was expressed as the basis on the body mass index of a mother before pregnancy. The effects of weight-changes on both the discomfort, complications of pregnant mother and the condition of an infant were also investigated. Thus we set a purpose that this study would help pregnant woman and an infant to maintain and enhance their health conditions by proper weight control through nursing mediation. This study was performed in a certain hospital of university in seoul from Feb. 1. 2000 to Mar. 31. 2000. We explained the purpose of this study to the hospital institution and obtained consent of investigation. 152 inpatients who were in condition from PA 37 weeks to PA 42 weeks were the subject of this study. The research materials were made through of question paper that inpatients make answer by themselves and investigation paper. The question paper was about general background, weight and height before pregnancy and discomfort of the physical degree. And the investigation paper was about parity, maternal weight(late pregnancy), high pregnancy, delivery method, hemoglobin level, Apgar score, fetal weight. Physical discomfort was measured using the implement made by Kim hae won(1996) (chronbach's ${\alpha}=0.85$). SPSS was used to do statistics for managing and analyzing data. The results of this study were like followings. 1. The mean value of gained weight during pregnancy was about 13.8kg within from 3 kg to 26 kg. Among 152 research candidates, the gained weight of 80(52.6%) candidates remained within an ideal range. But that of 37 candidates(24.3%) became less than the ideal range. Also that of 35 candidates(23.0%) became over than the ideal range. 2. In the investigation of the relation between the weight change of a pregnant woman and her condition, the scores to represent physical discomfort were middle in all candidates. And the physical discomfort of over weight-gained group was more than that of low weight-gained group, but there was no difference in statistics(F=0.234, p=0.791). The weight-changes of pregnant woman didn't have an influence with the high risk of pregnancy(F=0.509, p=0.477). Also, the weight-changes didn't have an influence on delivery method($x^2=3.825$, p=0.148). However, in the investigation of the relation between weight-change and hemoglobin level, the change of hemoglobin level was highest in over weight gained group(F=3.062, p=0.05). 3. In the investigation of the weight-change of pregnant woman and the condition of infant. the weight changes didn't have an influence on both 1 min Apgar score(F=0.157, p=0.855) and 5 min Apgar score(F=0.030, p=0.970) of infant. Also, in the investigation of weight-change of a pregnant woman and weight difference of a infant with Pearson Correlation Coefficient, the weight-change of a pregnant woman affected vastly the weight of a infant. It was also found that the more pregnant woman gained in weight, the more did gain weighty infants. This relation was in net proportion(r=0.256, p=0.001). In conclusion, these results suggest that the weight-changes during pregnancy in Korea women of these days are more increased than that of the past days and individual variation in weight-changes is very high. Also, these results suggest that the changed hemoglobin level of a mother and weight of an infant were meaningfully affected by the weight-changes of a pregnant woman during pregnancy. However, the physical discomfort of a pregnant woman, the high risks of pregnancy, the delivery method and Apgar score of an infant were not affected by the weight-changes during pregnancy. Because the recommendation suggesting the ideal weight-change, used this study, is basis on the subject of American women, therefore, these results also suggest the necessity of such recommendation which is subject to Korean women.

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Changes of Neutrophil Count in Peripheral Blood of the Neonate with Periventricular Leukomalacia (신생아 백질연화증 환아 말초혈의 중성구 변화)

  • Lee, Hwan Seok;Park, Kyung Pil;Kim, Heng Mi
    • Clinical and Experimental Pediatrics
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    • v.46 no.10
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    • pp.966-971
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    • 2003
  • Purpose : It is now well established that infection and inflammation play an important role in the pathogenesis of ischemic brain damage. The loss of neutrophils from systemic circulation is an associated finding in injury mediated by granulocyte. Periventricular leukomalacia(PVL) caused by ischemia is the principal form of brain injury in premature infants. This study was conducted to evaluate whether the low neutrophil count is associated with periventricular leukomalacia(PVL) in premature infants. Methods : Retrospective review of medical records was undertaken. Subjects were premature infants with a birth weight of less than 1,500 gm, admitted to the Neonatal Intensive Care Unit of Kyungpook University Hospital. A complete blood count of peripheral blood was done within the 1st hour of life. Neutropenia was defined as absolute neutrophil count < $1,500/mm^3$, PVL as increased periventricular echodensities followed by cyst formation on ultrasonography or corresponding signs on brain MRI. Results : Thirteen infants out of a total population of 37 revealed neutropenia. Respiratory distress syndrome and requirement for respiratory support were not different between infants with neutropenia( neutropenia group) and infants without neutropenia(control group). Intraventricular hemorrhage (IVH) and grade 3 and 4 IVH were more frequent in neutropenia group(P<0.05). There was no statistically significant increase of PVL in neutropenia group. The neutrophil count was $18,760.0{\pm}10,266.1/mm^3$, $7,272.0{\pm}7,435.0/mm^3$ infants with PVL and $11,131.7{\pm}3,386.5/mm^3$, $2,407.5{\pm}1,933.1/mm^3$ in infants without PVL, respectively. The frequency of mechanical ventilation and artificial surfactant therapy was higher in infants with PVL compared with infants without PVL, but statistical analysis was not performed due to small number of subjects. Conclusion : A low number of neutrophils in the systemic circulation was not associated with an increased risk of PVL in premature infants.

A Study on Clinical Variables Contributing to Differentiation of Delirium and Non-Delirium Patients in the ICU (중환자실 섬망 환자와 비섬망 환자 구분에 기여하는 임상 지표에 관한 연구)

  • Ko, Chanyoung;Kim, Jae-Jin;Cho, Dongrae;Oh, Jooyoung;Park, Jin Young
    • Korean Journal of Psychosomatic Medicine
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    • v.27 no.2
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    • pp.101-110
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    • 2019
  • Objectives : It is not clear which clinical variables are most closely associated with delirium in the Intensive Care Unit (ICU). By comparing clinical data of ICU delirium and non-delirium patients, we sought to identify variables that most effectively differentiate delirium from non-delirium. Methods : Medical records of 6,386 ICU patients were reviewed. Random Subset Feature Selection and Principal Component Analysis were utilized to select a set of clinical variables with the highest discriminatory capacity. Statistical analyses were employed to determine the separation capacity of two models-one using just the selected few clinical variables and the other using all clinical variables associated with delirium. Results : There was a significant difference between delirium and non-delirium individuals across 32 clinical variables. Richmond Agitation Sedation Scale (RASS), urinary catheterization, vascular catheterization, Hamilton Anxiety Rating Scale (HAM-A), Blood urea nitrogen, and Acute Physiology and Chronic Health Examination II most effectively differentiated delirium from non-delirium. Multivariable logistic regression analysis showed that, with the exception of vascular catheterization, these clinical variables were independent risk factors associated with delirium. Separation capacity of the logistic regression model using just 6 clinical variables was measured with Receiver Operating Characteristic curve, with Area Under the Curve (AUC) of 0.818. Same analyses were performed using all 32 clinical variables;the AUC was 0.881, denoting a very high separation capacity. Conclusions : The six aforementioned variables most effectively separate delirium from non-delirium. This highlights the importance of close monitoring of patients who received invasive medical procedures and were rated with very low RASS and HAM-A scores.

The significance of corpus callosal size in the estimation of neurologically abnormal infants (신경학적인 결함이 있었던 영아의 예후 판단에서 뇌량 크기의 중요성)

  • Yu, Seung Taek;Lee, Chang Woo
    • Clinical and Experimental Pediatrics
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    • v.51 no.11
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    • pp.1205-1210
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    • 2008
  • Purpose : The development of the corpus callosum occupies the entire period of cerebral formation. The myelination pattern on magnetic resonance imaging (MRI) is very useful to evaluate neurologic development and to predict neurologic outcome in high risk infants. The thickness of the corpus callosum is believed to depend on the myelination process. It is possible to calculate the length and thickness of the corpus callosum on MRI. Thus, we can quantitatively evaluate the development of the corpus callosum. We investigated the clinical significance of measuring various portions of the corpus callosum in neonate with neurologic disorders such as hypoxic brain damage and seizure disorder. Methods : Forty-two neonates were evaluated by brain MRI. We measured the size of the genu, body, transitional zone, splenium, and length of the corpus callosum. Each measurement was divided by the total length of the corpus callosum to obtain its corrected size. The ratio of corpus callosal length and the anteroposterior diameter of the brain was also measured. Results : There was no statistical significance in the sample size of each part of the corpus callosum. However, the corrected size or the ratio of body of the corpus callosum correlated with periventricular leukomalacia and hypoxic ischemic encephalopathy. Conclusion : The abnormal size of the corpus callosum showed a good correlation with periventricular leukomalacia and hypoxic ischemic encephalopathy in neonates. We can predict clinical neurological problems by estimation of the corpus callosum in the neonatal period.

Comparison of Toxic Response of Cladocerans to Organic Solvents to Establish the Standard Test Guidelines Using Korean Native Species (한국산 물벼룩 표준생태독성시험법 확립을 위한 10종 용매대조물질에 대한 독성반응 비교)

  • Kim, Byung-Seok;Park, Yoen-Ki;Yang, Yu-Jung;Hong, Soon-Sung;Park, Kyung-Hun;Jeong, Mi-Hye;Kim, Se-Ri;Park, Kyeong-Hun;Yeh, Wan-Hae;Kim, Doo-Ho;Yun, Jong-Chul;Hong, Moo-Ki;Kyung, Kee-Sung;Ahn, Young-Joon
    • The Korean Journal of Pesticide Science
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    • v.14 no.1
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    • pp.10-15
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    • 2010
  • Most pesticides are poorly soluble in water and must be dissolved in a solvent carrier before being added to the test medium on aquatic toxicity test. The concentration of solvent is critical to the success of a test. This study were conducted to recommend possible organic solvents which have good solubility for pesticides and low toxicity to Korean native water flea to establish new standard toxicity test methods using Korean native water flea for ecological risk assessment of pesticide. Four Korean freshwater cladocerans, Daphnia obtusa, Daphnia sp., Moina macrocopa and Simocephalus vetulus were exposed to 10 different organic solvents during 48 hours to evaluate their toxic response to solvents. Ethyl acetate was the most toxic to cladocerans tested. Although ethyl ether was the least toxic to cladocerans tested, it may not adequate as possible solvent in aquatic toxicity test due to high volatility and low water solubility. In conclusion, acetone, methanol, ethanol and acetonitrile which has low toxicity as well as good water solubility are recommended as optimal organic solvent to use in aquatic toxicity tests with Korean native cladocerans tested.

Injuries and Prevention methods Associated with In-Line Skate (인라인 스케이트시 발생한 손상 밑 예방)

  • Lim Hong Chul;Chun Seung Joo;Rho Young Jin;Hwang Jin Ho;Park Chan Eung;Kim Tae Un
    • Journal of Korean Orthopaedic Sports Medicine
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    • v.2 no.2
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    • pp.163-167
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    • 2003
  • Purpose: The purpose of this study is to describe causes and injury mechanisms during inline skating and to find preventive measures .Materials and Methods: We have carefully selected 57 patients who have been treated in our hospital and nearby hospital. There are 37 males and 20 females, and mean age is 9 years 9 months (range,6-40 years old) . We have meticulously investigated their injured sites, their favorite location for inline skating , their use of protective means while they were on the wheels and their injury mechanisms . Results: Injury consisted of 50 fractures,1 meniscal tear,2 medial collateral ligament rupture and 4 contusion or sprain. Fracture sites varied as follows : 33(66$\%$) cases in distal radius and ulna,5(10$\%$) in elbow. 3(6$\%$) in diaphysis of humerus, etc Location at the time of injury varied as follows : 22 cases(39$\%$) in their apartment complex, 19 cases in (33$\%$) narrow streets, and 16 cases(28$\%$) in parks Only five patients admitted that any means of protection were used.2 cases only had knee pad on , 1 case put on elbow pad in addition, and 2 cases put on wrist guard as well. However none of the patients had helmet on Conclusion: We would strongly like to stress the importance of using sufficient protections and of choosing area where it is safe to ride, in order to reduce the risk of accidents. In addition, continuous and effective prior education from inline skate circles may be in order before riding the inline skate.

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Low Frequency Noise Induces Stress Responses in the Rat (흰쥐에서 저주파소음에 의한 스트레스 반응)

  • Choi, Woong-Ki;Lee, Kyu-Sop;Joung, Hye-Young;Lee, Young-Chang;Sohn, Jin-Hun;Lee, Bae-Hwan;Pyun, Kwang-Ho;Shim, In-Sop
    • Science of Emotion and Sensibility
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    • v.10 no.3
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    • pp.411-418
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    • 2007
  • Exposure to low frequency noise(LFN) can lead to vibroacoustic diseases(VADs), which include a systemic disease with lesions in a broad spectrum of organs and a psychiatric condition. It is known that VAD is an established risk factor for the development of many psychological conditions in humans and rodents, including major depression and anxiety disorder. The present study investigated the effects of LFN on neuronal stress responses in the rat brain. The neuronal expression of the proto-oncogene c-fos in the paraventricular nucleus(PVN) of the hypothalamus and tyrosine hydroxylase(TH) in the LC was observed. The immunocytochemical detection of the Fos protein and TH has been used as a marker of neuronal activation in response to stress. In addition, corticosterone concentration was evaluated by using an enzyme-linked immunosorbent assay(ELISA). The LFN groups were exposed to 32.5Hz and 125Hz of noise(4hr/day for 2days). The numbers of c-fos and TH-immunoreactive cells in the PVN and LC were significantly increased in the LFN groups(32.5Hz and 125Hz) compared to the normal group. Corticosterone concentration in plasma was also increased in LFN groups. The present results demonstrated that exposure with LFN produced a pronounced increase in expression of c-Fos and TH in stress-relevant brain areas. These results suggest that the neural characteristics involved in LFN are similar to those activated by typical processive stressors. These results also suggest that the central and peripheral activations by LFN may be related to LFN-related negative behavioral dysfunctions such as VADs.

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토양 및 지하수 Investigation 과 Remediation에 대한 현장적용

  • Wallner, Heinz
    • Proceedings of the Korean Society of Soil and Groundwater Environment Conference
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    • 2000.11a
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    • pp.44-63
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    • 2000
  • Situated close to Heathrow Airport, and adjacent to the M4 and M25 Motorways, the site at Axis Park is considered a prime location for business in the UK. In consequnce two of the UK's major property development companies, MEPC and Redrew Homes sought the expertise of Intergeo to remediate the contaminated former industrial site prior to its development. Industrial use of the twenty-six hectare site, started in 1936, when Hawker Aircraft commence aircraft manufacture. In 1963 the Firestone Tyre and Rubber Company purchased part of the site. Ford commenced vehicle production at the site in the mid-1970's and production was continued by Iveco Ford from 1986 to the plant's decommissioning in 1997. Geologically the site is underlain by sand and gravel, deposited in prehistory by the River Thames, with London Clay at around 6m depth. The level of groundwater fluctuates seasonally at around 2.5m depth, moving slowly southwest towards local streams and watercourses. A phased investigation of the site was undertaken, which culminated in the extensive site investigation undertaken by Intergeo in 1998. In total 50 boreholes, 90 probeholes and 60 trial pits were used to investigate the site and around 4000 solid and 1300 liquid samples were tested in the laboratory for chemical substances. The investigations identified total petroleum hydrocarbons in the soil up to 25, 000mg/kg. Diesel oil, with some lubricating oil were the main components. Volatile organic compounds were identified in the groundwater in excess of 10mg/l. Specific substances included trichloromethane, trichloromethane and tetrachloroethene. Both the oil and volatile compounds were widely spread across the site, The specific substances identified could be traced back to industrial processes used at one or other dates in the sites history Slightly elevated levels of toxic metals and polycyclic aromatic hydrocarbons were also identified locally. Prior to remediation of the site and throughout its progress, extensive liaison with the regulatory authorities and the client's professional representatives was required. In addition to meetings, numerous technical documents detailing methods and health and safety issues were required in order to comply with UK environmental and safety legislation. After initially considering a range of options to undertake remediation, the following three main techniques were selected: ex-situ bioremediation of hydrocarbon contaminated soils, skimming of free floating hydrocarbon product from the water surface at wells and excavations and air stripping of volatile organic compounds from groundwater recovered from wells. The achievements were as follows: 1) 350, 000m3 of soil was excavated and 112, 000m3 of sand and gravel was processed to remove gravel and cobble sized particles; 2) 53, 000m3 of hydrocarbon contaminated soil was bioremediated in windrows ; 3) 7000m3 of groundwater was processed by skimming to remove free floating Product; 4) 196, 000m3 of groundwater was Processed by air stripping to remove volatile organic compounds. Only 1000m3 of soil left the site for disposal in licensed waste facilities Given the costs of disposal in the UK, the selected methods represented a considerable cost saving to the Clients. All other soil was engineered back into the ground to a precise geotechnical specification. The following objective levels were achieved across the site 1) By a Risk Based Corrective Action (RBCA) methodology it was demonstrated that soil with less that 1000mg/kg total petroleum hydrocarbons did not pose a hazard to health or water resources and therefore, could remain insitu; 2) Soils destined for the residential areas of the site were remediated to 250mg/kg total petroleum hydrocarbons; in the industrial areas 500mg/kg was proven acceptable. 3) Hydrocarbons in groundwater were remediated to below the Dutch Intervegtion Level of 0.6mg/1; 4) Volatile organic compounds/BTEX group substances were reduced to below the Dutch Intervention Levels; 5) Polycyclic aromatic hydrocarbons and metals were below Inter-departmental Committee for the Redevelopment of Contaminated Land guideline levels for intended enduse. In order to verify the qualify of the work 1500 chemical test results were submitted for the purpose of validation. Quality assurance checks were undertaken by independent consultants and at an independent laboratory selected by Intergeo. Long term monitoring of water quality was undertaken for a period of one year after remediation work had been completed. Both the regulatory authorities and Clients representatives endorsed the quality of remediation now completed at the site. Subsequent to completion of the remediation work Redrew Homes constructed a prestige housing development. The properties at "Belvedere Place" retailed at premium prices. On the MEPC site the Post Office, amongst others, has located a major sorting office for the London area. Exceptionally high standards of remediation, control and documentation were a requirement for the work undertaken here.aken here.

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