• Management & Information Systems Review
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• v.37 no.2
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• pp.187-207
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• 2018

This study examines the negative relationship between accounting conservatism and excess executive compensation and examines whether their relationship increases as managerial incentive compensation intensity increases. For this purpose, a total of 2,755 company-years were selected for the analysis of the companies listed on the Korea Stock Exchange from December 2012 to 2016 as the final sample. The results of this study are as follows. First, there is a statistically significant negative relationship between accounting conservatism and manager overpayment. This implies that managers' incentives to distort future cash flow estimates by over booking assets or accounting profits in order to maximize their compensation when manager compensation is linked to firm performance. In this sense, accounting conservatism can reduce opportunistic behavior by restricting managerial accounting choices, which can be interpreted as a reduction in overpayment to managers. Second, we found that the relationship between accounting conservatism and excess executive compensation increases with the incentive compensation for accounting performance. The higher the managerial incentive compensation intensity of accounting performance is, the more likely it is that the manager has the incentive to make earnings adjustments. Therefore, the high level of incentive compensation for accounting performance means that the ex post settling up problem due to over-compensation can become serious. In this case, the higher the managerial incentive compensation intensity for accounting performance, the greater the role and utility of conservatism in manager compensation contracts. This study is based on the fact that it presents empirical evidence on the usefulness of accounting conservatism in managerial compensation contracts theoretically presented by Watts (2003) and the additional basis that conservatism can be used as a useful tool for investment decision.

• Journal of Soil and Groundwater Environment
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• v.11 no.6
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• pp.35-42
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• 2006

Experimental study was conducted to identify the active agent for reductive dechlorination of TCE in cement/Fe(II) systems. Several potential materials-hematite (${\alpha}-Fe_2O_3$), lepidocrocite (${\gamma}$-FeOOH), akaganeite (${\beta}$-FeOOH), ettringite ($Ca_6Al_2(SO_4)_3(OH)_{12}$)-that are cement components or parts of cement hydrates were tested if they could act as reducing agents by conducting TCE degradation experiments. From the initial degradation experiments, hematite was selected as a potential active agent. The pseudo-first-order degradation rate constant ($k\;=\;0.637\;day^{-1}$) for the system containing 200 mM Fe(II), hematite and CaO was close to that ($k\;=\;0.645\;day^{-1}$) obtained from the system containing cement and 200 mM Fe(II). CaO, which was originally added to simulate pH of the cement/Fe(II) system, was found to play an important role in degradation reactions. The reactivity of the hematite/CaO/Fe(II) system initially increased with increase of CaO dosage. However, the tendency declined in the higher CaO dosage region, implying a saturation type of behavior. The SEM analysis revealed that the hexagonal plane-shaped crystals were formed during the reaction with increasing degradation efficiency, which was brought about by increasing the CaO dosage. It was suspected that the crystals could be portlandite or green rust ($SO_4$) or Friedel's salt. The XRD analysis of the same sample identified the peaks of hematite, magnetite/maghemite, green rust ($SO_4$). Either instrumental analysis predicted the presence of the green rust ($SO_4$). Therefore, the green rust ($SO_4$) would potentially be a reactive agent for reductive dechlorination in cement/Fe(II) systems.

• Journal of the Society of Cosmetic Scientists of Korea
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• v.48 no.1
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• pp.55-64
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• 2022

The potassium cream soap with fatty acid called cleaning foam has a crystal gel structure, and unlike an emulsion system, it is weak to shear stress and shows characteristics that are easily separated under high temperature storage conditions. The crystal gel structure of cleansing foams is significantly influenced by the nature and proportion of fatty acids, degree of neutralization, and the nature and proportion of polyols. In order to investigate the effect of these parameters on the crystal gel structure, a ternary system consisting of water/KOH/fatty acid was investigated in this study. The investigation of differential scanning calorimeter (DSC) revealed that the eutectic point was found at the ratio of myristic acid (MA) : stearic acid (SA) = 3 : 1 and ternary systems were the most stable at the eutectic point. However, the increase in fatty acid content had little effect on stability. On the basis of viscosity and polarized optical microscopy (POM) measurements, the optimum degree of neutralization was found to be about 75%. The system was stable when the melting point (T_m) of the ternary system was higher than the storage temperature and the crystal phase was transferred to lamellar gel phase, but the increase in fatty acid content had little effect on stability. The addition of polyols to the ternary system played an important role in changing the T_m and causing phase transition. The structure of the cleansing foams were confirmed through cryogenic scanning electron microscope (Cryo-SEM), small and wide angle X-ray scattering (SAXS and WAXS) analysis. Since butylene glycol (BG), propylene glycol (PG), and dipropylene glycol (DPG) lowered the T_m and hindered the lamellar gel formation, they were unsuitable for the formation of stable cleansing foam. In contrast, glycerin, PEG-400, and sorbitol increased the T_m, and facilitated the formation of lamellar gel phase, which led to a stable ternary system. Glycerin was found to be the most optimal agent to prepare a cleansing foam with enhanced stability.

• The Journal of Information Systems
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• v.25 no.1
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• pp.1-23
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• 2016

Purpose Self-congruity deals with the effect of symbolic value-expressive attributes on consumer decision and behavior, which is the theoretical foundation of the "non-utilitarian destination positioning". Functional congruity refers to utilitarian evaluation of a product or service by consumers. In addition, recent years, social network services, especially mobile social network services have created many opportunities for e-WOM communication that enables consumers to share personal consumption related information anywhere at any time. Moreover, self-construal is a hot and popular topic that has been discussed in the field of modem psychology as well as in marketing area. This study aims to examine the moderating effect of self-construal on the relationship between self-congruity, functional congruity and tourists' positive electronic word of mouth (e-WOM). Design/methodology/approach In order to verify the hypotheses, we developed a questionnaire with 32 survey items. We measured all the items on a five-point Likert-type scale. We used Sojump.com to collect questionnaire and gathered 218 responses from whom have visited Korea before. After a pilot test, we analyzed the main survey data by using SPSS 20.0 and AMOS 18.0, and employed structural equation modeling to test the hypotheses. We first estimated the measurement model for its overall fit, reliability and validity through a confirmatory factor analysis and used common method bias test to make sure that whether measures are affected by common-method variance. Then we tested the hypotheses through the structural model and used regression analysis to measure moderating effect of self-construal. Findings The results reveal that the effect of self-congruity on tourists' positive e-WOM is stronger for tourists with an independent self-construal compared with those with interdependent self-construal. Moreover, it shows that the effect of functional congruity on tourists' positive e-WOM becomes salient when tourists' self-construal is primed to be interdependent rather than independent. We expect that the results of this study can provide important implications for academic and practical perspective.

• The Journal of Korean Philosophical History
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• no.23
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• pp.217-244
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• 2008

This research studied Minor Annotation of Elementary Learning("小學枝言") and Private Examination of Classic of the Mind("心經密驗") from the ethical perspective. Minor Annotation of Elementary Learning and Private Examination of Classic of the Mind are writings that play a role of bridge between Chinese classics(經學) and Theory of Statecraft(經世論). These two essays were written for the purpose of putting virtue into practice, which had been attained by studying Chinese classics, through a vehicle called Theory of Statecraft. If Minor Annotation of Elementary Learning called as a book of cultivation of outward morality or outward behavior, then Private Examination of Classic of the Mind is the book for cultivation of inward temperament. The 'practice' emphasized by Dasan through these two essays denotes ceaseless efforts toward goodness or virtue. Such efforts can be interpreted as 'ethical practice', if looked at from the perspective of aggressive struggle toward virtue. Dasan, in these two essays, had stressed to practice Good(善) through positive and lively actions. The matter of Good and Bad(善惡) in humans is not associated with their mind, but related to their practice. That is to say, humans may turn out to be good through means of 'ethical practice'. For Dasan, 'ethical practice' toward Good should have to be continued and upheld not only in the course of self-cultivation, but also in 'establishing relationship' with others. Such an assertion of Dasan was to lay emphasis on accomplishment of 'ethical practice' toward Good amid close relationship between personal and social ethics. Also, Dasan had emphasized free will(自由意志) in humans. This means that Good and Bad will be determined according to humans' free will, and to the same extent, that humans are responsible for its consequence. It is noted that Dasan had stressed that any human having free will should have to be a 'man of virtue'(君子) through means of 'ethical practice'.

• Health Policy and Management
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• v.12 no.2
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• pp.23-42
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• 2002

The purpose of this study was to analyze the results of 133 studies related to patient compliance published between 1980 and 2001 and to assess the effectiveness of intervention on compliance by using meta-analysis. We collected the existing literatures by using web and manual search 'patient compliance', 'sick role behavior', 'major clinical disease', and 'intervention' as key words and by reviewing content of journals related to medicine, nursing and public health. The compliance interventions were classified by theoretical focus into educational, behavioral, and affective categories within which specific intervention strategies were further distinguished. The compliance indicators broadly represent five classes of compliance-related assessments: (1) health outcomes (eg, blood pressure and hospitalization), (2) direct indicators (eg, urine and blood tracers and weight change), (3) indirect indicators (eg, pill count and refill records), (4) subjective report (eg, patients' or others' reports), (5) utilization (appointment making and keeping, use of preventive services). Quantitative meta-analysis was performed by MetaKorea program which was developed for meta-analysis in Korea. Among the 133 articles, 10 studies were selected through the qualitative meta-analysis process, and then only 6 studies were selected for the quantitative meta-analysis finally. The interventions produced significant effects for all the compliance indicators with the magnitude of common effect size (4.1192) than the non-intervention group in a random effect model. The largest effects were each study for patient of hypertension using health outcome such as blood pressure (0.4679) and diabetes mellitus using direct indicator such as glucose level in blood and urine (0.7753). These results suggest that strategic interventions showed clear advantage for improvement of patient compliance compared with non-intervention group.

• Journal of the Korean Society of Food Science and Nutrition
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• v.33 no.1
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• pp.114-122
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• 2004

The purpose of this study was to develop a web-based internet program for nutritional counseling and diet management of patient with diabetes mellitus. The program consisted of four parts according to their functions and contents. The first part explained the metabolism of glucose and mechanism of insulin and insulin receptor expressed by flash 6.0, and defined the diabetes mellitus. The second part is to assess the general health status such as body weight, obesity index, basal metabolic rate and total energy requirement by the input of age, sex, height, weight and degree of activity. This part also provides tlne patient with menu lists and one day menu suitable to his weight and activity, and offers the information for food selection, snacks, convenience foods, dine-out, behavioral modification, cooking methods, food exchange lists, dietary education using buffet, and information on energy and nutrients of foods and drinks, and top 20 foods classified by nutrients. The third part is designed to investigate dietary history of patient, that is, to find out his inappropriate dietary habit and give him some suggestions for appropriate dietary behavior. This part also offers on-line counseling, follow-up management and frequently asked questions. The fourth part is evaluating their energy and nutrients intake by comparing with recommended dietary allowance for Koreans or standardized data for patient with diabetes mellitus. In this part, it is also analyzing energy and nutrients of food consumed by food group and meals, and evaluating the status of nutrient intake. These results are finally displayed as tabular forms and graphical forms on the computer screen. Therefore it is expected that the web-based internet program developed in this study will play a role in their health promotion as widely using by diabetic patients.

• The Journal of Society for e-Business Studies
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• v.25 no.4
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• pp.33-60
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• 2020

Along with the rapid advance in internet technologies, ubiquitous mobile device usage has enabled consumers to access real-time information and increased interaction with others through various social media. Consumers can now get information more easily when making purchase decisions, and these changes are affecting the brand landscape. In a digitally connected world, brand image is not communicated to the consumers one-sidedly. Rather, with consumers' growing influence, it is a result of co-creation where consumers have an active role in building brand image. This explains a reality where people no longer purchase products just because they know the brand or because it is a famous brand. However, there has been little discussion on the matter, and many practitioners still rely on the traditional measures of brand indicators. The goal of this research is to present the limitations of traditional definition and measurement of brand and brand image, and propose a more direct and adequate measure that reflects the nature of a connected world. Inspired by the proverb, "A man is known by the company he keeps," the proposed measurement offers insight to the position of brand (or brand image) through co-purchased product networks. This paper suggests a framework of network analysis that clusters brands of cosmetics by the frequency of other products purchased together. This is done by analyzing product networks of a brand extracted from actual purchase data on Amazon.com. This is a more direct approach, compared to past measures where consumers' intention or cognitive aspects are examined through survey. The practical implication is that our research attempts to close the gap between brand indicators and actual purchase behavior. From a theoretical standpoint, this paper extends the traditional conceptualization of brand image to a network perspective that reflects the nature of a digitally connected society.

• (The)Study of the Eastern Classic
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• no.35
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• pp.35-73
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• 2009

This thesis aims at making clear correlation between the controversy that the nature of people and things is equal or different each other and Sung Confucianism, which is closed and discriminative. For this aim, I am looking closely at philosophy-reason prose that deals with the nature of people and things, from the early days of Chosun when Sung Confucianism became a new trend of thought to the later days when the controversy that the nature of people and things is equal or different had begun in earnest. This philosophy-reason prose has had gradual and important change. There are four different view points toward the nature of people and things. According to the first view point, people are the nucleus of the world. For the second one, things are thought to be important enough to be valued, but people are still the only core of the world. The third view point is that people and things are equally important and they are all the core of the world. Finally, the fourth view point regards people inferior to things and it says that things need to instruct people by scolding their bad behavior. There is a correlation between the view point of the nature of people and things and the attitude of an author. If some scholars think that people are the most important nucleus of the world, they tend to consider Sung Confucianism as the only school. On the contrary, other scholars who think that people and things are equal tend to respect other schools with open mind. In conclusion, the heated debates of the 18th century was an acute pain to destroy the closed and discriminative character of Sung Confucianism. It has contributed to innovate the thought toward the nature of people and things and the reformism of practical science have also done important role in the process of modernism's being groped by itself.

• Korean Journal of Cognitive Science
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• v.33 no.2
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• pp.109-133
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• 2022

Episodic memory consists of a core event and the associated contexts. Although the role of the hippocampus and its neighboring regions in contextual representations during encoding has become increasingly evident, it remains unclear how these regions handle various context-specific information other than spatio-temporal contexts. Using high-resolution functional MRI, we explored the patterns of the medial temporal lobe (MTL) and cortical regions' involvement during the encoding of various types of contextual information (i.e., journalism principle 5W1H): "Who did it?," "Why did it happen?," "What happened?," "When did it happen?," "Where did it happen?," and "How did it happen?" Participants answered six different contextual questions while looking at simple experimental events consisting of two faces with one object on the screen. The MTL was divided to sub-regions by hierarchical clustering from resting-state data. General linear model analyses revealed a stronger activation of MTL sub-regions, the prefrontal lobe (PFC), and the inferior parietal lobule (IPL) during social (Who), behavioral (How), and intentional (Why) contextual processing when compared with spatio-temporal (Where/When) contextual processing. To further investigate the functional networks involved in contextual encoding dissociation, a multivariate pattern analysis was conducted with features selected as the task-based connectivity links between the hippocampal subfields and PFC/IPL. Each social, behavioral, and intentional contextual processing was individually and successfully classified from spatio-temporal contextual processing, respectively. Thus, specific contexts in episodic memory, namely social, behavior, and intention, involve distinct functional connectivity patterns that are distinct from those for spatio-temporal contextual memory.