• 아태비즈니스연구
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• 제13권1호
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• pp.185-195
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• 2022

Purpose - This study attempts to analyze the determinants of inventory turnover by applying quantile regression analysis. Design/methodology/approach - By selecting the gross margin, capital intensity, and sale surprise as the determinants of inventory turnover, we investigate their effects on inventory turnover at the several quartiles (10%, 25%, 50%, 75%, 90%) of inventory turnover with quantile regression analysis. Findings - The effects of gross margin and capital intensity on inventory turnover are different for each quartile. But the effects of sale surprise on inventory turnover are not different for each quartile. Research implications or Originality -This study is the first attempt to examine the effects of inventory turnover determinants on inventory turnover by applying quantile regression analysis was not employed in the prior studies. Thus, this study is meaningful in that it shows the possible way to review inventory management strategies that can be applied differently to the firms with different inventory turnover levels.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.501-508
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• 2021

The largest source of revenue in Indonesia comes from the taxation sector. Taxes increase the state revenue, which the government utilizes for building public facilities and infrastructures, providing subsidies to the public, financing public interests, and so on. In addition to producing revenue, taxes may be used to promote economic stability. Thus, this study aims to examine and analyze the financial aspects of tax aggressiveness. The financial aspects include leverage, capital intensity, inventory intensity, and earning management. The population used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. Data analysis was carried out based on Eviews, with a selected sample of 32 companies of four observation years. Therefore, the number of samples was 128. The results of this study revealed that the best estimation model to use is the Fixed Effect Model (FEM). This study proved that leverage and earning management had a positive and significant effect on tax aggressiveness. In contrast, capital intensity and inventory intensity did not affect tax aggressiveness. In addition, the result of this study is still far from perfect. It is, therefore, hoped that further research can add other variables to find better results.

• 정신신체의학
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• 제5권2호
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• pp.151-157
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• 1997

본 연구는 이명환자들에서 스트레스지각 및 정신병리와 주관적 및 객관적 이명의 정도간의 관계를 알아보기 위해 시행되었다. 연구대상은 이비인후과외래에 내원한 43명의 이명환자들로 구성되었다. 스트레스지 각 및 정신병리를 평가하기 위해서 Global Assessment of Recent Stress Scale, Beck Depression Inventory 및 Symptom Checklist-90-Revision을 이용하였다 한편 주관적 이명의 정도는 이명의 심한 정도를 평가할 수 있는 Subjective Tinnitus Severity Inventory로, 객관적 이명의 정도는 이명강도검사(tinnitogram)를 사용하여 측정하였다. 대인관계와 질병 및 상해와 관련된 스트레스지각점수는 각각 주관적 이명의 정도와 유의한 양상관성을 보였다. 또한 신체화 강박증, 대인예민, 우울, 불안, 공포, 편집증, 정신증척도점수는 주관적 이명의 정도와 유의한 양상관성을 보였다. 반면 스트레스지각 및 정신병리는 객관적 이명강도와 유의한 상관성을 보이지 않았다. 이 결과는 이명이 스트레스 및 다양한 정신병리와 연관되어 있음을 시사한다. 따라서 이런 환자들에 대한 평가 및 치료에 있어서 정신사회적 개입은 물론 이비인후과의사 및 일차 진료의 들과의 효과적인 자문조정활동의 필요성이 강조된다.

• Physical Therapy Rehabilitation Science
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• 제12권3호
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• pp.293-299
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• 2023

Objective: This study aimed to investigate the potential benefits of microcurrent stimulation as a non-invasive therapeutic approach for managing pain and improving the quality of life in women suffering from primary dysmenorrhea. Design: A case study. Methods: This study was conducted, involving a cohort of 6 women diagnosed with primary dysmenorrhea, aged between 20 to 30 years. Participants were received microcurrent stimulation using low-intensity microcurrents for 30 minutes every day for 4 weeks. The intensity of microcurrent stimulation was 25 μA and the frequency was 8 Hz. The intervention was administered between the menstruations, with pain intensity and quality of life being assessed at baseline, and then at the end of menstrual cycle. Pain intensity was evaluated using a visual analog scale (VAS) and menstrual symptom questionnaire (MSQ), while the quality of life was assessed through the stress response inventory (SRI), state trait anxiety inventory (STAI), center for epidemiologic studies depression (CES-D), and menstrual distress questionnaire (MEDI-Q). Results: After the intervention, participants demonstrated a statistically significant reduction in pain intensity, as evidenced by improved VAS scores (p<0.05). However, the changes in MSQ scores did not reach statistical significance. Regarding quality of life measures, no statistically significant differences were found in the SRI, STAI, CES-D, and MEDI-Q scores after the intervention (p>0.05). Conclusions: This study suggest that microcurrent stimulation holds promise as a potential treatment option for alleviating pain associated with primary dysmenorrhea.

• 마케팅과학연구
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• 제12권
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• pp.99-119
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• 2003

A model is proposed for the role of emotional intensity of a web site, and the moderating influence of product involvement, in the Integrative Framework of persuasion (Meyers-Levy and Malvaiya 1999). The model also appropriately operationalizes the constructs emotional intensity of a web site and product involvement The three routes to persuasion, Central, Peripheral, and Experiential correspond to high, moderate, and low involvement (Meyers-Levy and Malaviya 1999). The involvement construct is measured from message recipients using the Personal Product Inventory (Pill, which was developed to capture the concept of product involvement (Zaichkowsky 1985). The conceptualization of the Personal Product Inventory is a contextrree measure that also has robust psychometric properties when applied to advertisements (Zaichkowsky 1994). The propositions highlight the expected importance of emotional intensity of a web site. The moderating influence of product involvement is also proposed. Specifically, what this work proposes is that the emotional intensity of a product site has a larger impact on attitude change under low product involvement, as opposed to moderate product involvement. Support for this reasoning can be found in the persuasion literature (Petty et al 1986). The Petty et al (1986) frame work is a dual process descriptive and predictive frame work in the area of altitude formation and change. Recently, Myers Levy and Malaviya (1999) have proposed a tri-process framework. This is in tum based on the dual process model of Petty et al. (1986). The study outlined in this paper aims to deepen the Meyers Levy and Malaviya (1999) and frame work. The propositions outlined in the model are empirically tested using a repeated measures experimental design. The emotional intensity is measured using a scale that is based on experts judgments. Using a paired comparison t-test two sites are determined to be of high and low emotional intensity. The model is tested using a repeated measures experimental design. The first independent variable Emotional Intensity of the site is manipulated. The Second independent variable, Personal Product Inventory is measured. While, the dependent variable, product altitude change will also be measured. Utilizing Analysis of Variance (ANOVA) the data is analyzed using SPSS. The results suggest that besides the rational content of messages their emotional content can also influence attitude change. Specifically, it is proposed that the manipulation of emotional intensity of a product Web site has a greater impact on product altitudes under high and low product involvement conditions, rather than moderate product involvement. However, the results for product involvement as a continuous variable has a p value of 0.09. Further, the results for three levels of product involvement were far from significant. For two levels of product involvement also, the results were insignificant, the p value approached 0.20. This evidence indicates that it is premature to conclude that there are three routes to persuasion. A caveat, however, must be added, in that the manipulations may not have been strong enough to test the proposed hypotheses. Further, undoubtedly, there is unequivocal evidence the emotional intensity of a product Web site, as measured here, has a direct impact on product attitudes.

• 대한산업공학회지
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• 제3권1호
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• pp.39-47
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• 1977

Most of the current literature on inventory theory has been devoted to the study of single stage models. A class of inventory problems which is of great interest is the multistage inventory system which involves a series and hierarchical sequence of stations. This study analyzes some aspect of the series type and multi-stage inventory system, using the fixed cycle ordering which bas a modificatory control function in the system equations. The objective of this study is to clarify the dynamic behavior of the system. The author has derived the theoretical formulas of variation of ordering quantity and stock fluctuation of each stage due to power spectral density function. Influence of parameters such as, (1) intensity of autocorrelation of demand sequence ($\lambda$), (2) forecasting exponential smoothing factors of each stage (${\alpha}_1,\;{\alpha}_2,\;{\alpha}_3$) and (3) production control factor of the 3rd stage ($\gamma$), as operators of the system on the variation of ordering quantity and stock fluctuation of the system. is also clarified. As a result of this study, the relations between the variation of ordering quantity, stock fluctuation and the parameters of the system, have been found. The principles and the theorical analysis presented here will be applicable to more complex type of discrete control systems in constructing the specific condition of the system to minimize inventory variances.

• 한국환경과학회지
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• 제14권1호
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• pp.81-89
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• 2005

As a typical example of simultaneous analysis of the odorous compounds, the volatile organic compounds from inventory sources in Seongseo industrial area were concentrated and analyzed with thermal desorber/GC/MSD, and major malodorous compounds were estimated. Odor intensity and odor concentration was analyzed simultaneously During a period from November in 2002 to December in 2003, this study was conducted to evaluate malodor emission characterization in major treatment facilities. The major components were Dimethyl sulfide, Dimethyl disulfide, Methyl mercaptane, Ammonia, Benzene, Toluene, m,p-xylene, o-xylene, Styrene, 1,2,4­T.M.B and 1,3,5-T.M.B. Among the six major inventory sources, the odor unit concentration of Night-soil disposal facilities was the highest, $669\~2344\;ou/m^{3}.$

• 한국제4기학회:학술대회논문집
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• 한국제4기학회 2005년도 하계학술대회
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• pp.7-11
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• 2005

The soil erosion processes have estimated using spatial distribution of 137Cs radionuclide in Granite and Sedimentary Hillslopes in South Korea. The local variability of 137Cs inventory indicates that was related positively to organic matter content, clay content and water content and negatively to hydraulic permeability and slope gradient for bulk samples in different landforms within Granite and Sedimentary rock basins. The vertical variability of 137Cs inventory shows that most of 137Cs concentration and organic matter were accumulated between 0 and 2cms and gradually decrease with soil depth in incremental samples in both basins. The vertical variability of 137Cs inventories shows that 137Csinventories increase as we go to toward downslope in both basins. Finally, the soil loss values indicate that hillslope erosion processes are more intensive in Granite rock basin than those in Sedimentary rock basin.

• 한국수자원학회논문집
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• 제46권4호
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• pp.401-412
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• 2013

물발자국은 제품과 서비스를 생산하는데 전과정 혹은 전체 공급망에서 사용된 담수의 양을 나타낸다. 물발자국 평가는 인간의 활동과 관련된 물의 희소성 및 오염과 관련된 정보를 파악하는데 보다 많은 정보를 주기 때문에 물소비관점에서 지속가능한 물관리에 기여할 수 있을 것으로 기대된다. 물발자국 제도의 도입을 위해서 물발자국 데이터베이스/물계정이 필수적인데 국내에서 전 산업부분에 적용할 수 있는 DB가 전무하다. 따라서 이 연구의 목적은 산업연관분석법을 이용해 국내의 403개 산업분야에 대한 물발자국 인벤토리를 개발하는 것이다. 주요 연구결과로는 농업분야의 물사용량이 전체 직접수의 79%를 차지하며, 공업분야는 간접수의 사용량이 82%로 주를 이루는 것으로 분석되었다. 물사용량은 벼가 가장 많지만, 다음은 수산양식과 과일 생산으로 조사되었고, 가장 물사용강도($m^3$/원)가 높은 것은 비식용작물(103,263 $m^3$/백만원)로 분석되었고, 이와 같은 결과는 비식용작물(초지생산등)의 직접수는 많지만 경제적 가치가 매우 낮아 높은 물사용강도를 보여주고 있다. 다음은 육림, 철광석, 원목, 수산양식, 상수도, 잡곡 등의 순으로 물사용 강도가 높게 나타났다. 전체적 관점에서 총 물사용량중56%가 간접수가 차지하기 때문에 간접수를 고려한 산업분야의 수자원관리, 즉 공급망에서 전과정을 고려한 관리가 물사용 효율성을 높이는데 중요하다는 것을 알 수 있다. 전과정 개념과 산업연관분석법을 이용한 물사용강도 자료는 물발자국 도입시 제품단위 물발자국 산정의 기초 인벤토리로 이용될 수 있을 것으로 기대된다.

• Journal of Forest and Environmental Science
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• 제36권1호
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• pp.17-24
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• 2020

This study aimed to figure out and compare the increment of biomass by thinning intensity focused on the plantation of the two major coniferous species (Larix kaempferi and Pinus koraiensis) of South Korea. The inventory interval was three years under the effects of three types of thinning treatments; control (no thinning), light (20% thinning) and heavy (40% thinning). The results showed standing biomass increment of both species decreased as thinning intensity increased (heavylight>control). Meanwhile, the lowest of on-site biomass changes occurred in the control plot, and the greatest was in the heavy thinning plot because thinning was involved with leaving the felling residual biomass (leaves, branches and roots) on the site. According to the results from this short-term study, unthinned stands is preferable for maximizing standing biomass as well as carbon sequestration. However long-term investigation should be considered in order to see more clear results.