• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.293-304
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• 2020

The study reveals the extent of changes in selective financial numbers caused by fixed asset revaluation (FAR) and explores whether there was a management motive for playing the financial numbers game through using the FAR model. The data set consists of a sample of 142 listed companies purposively selected from 13 industries. The study found a significant impact of FAR on the net asset value (NAV), fixed asset intensity (FAI), and debt-to-equity ratio (DER). These findings are supported by the political cost and the debt covenant hypotheses. The study also observed a high growth of fixed assets by 9.5% to 14,603.8% resulting from FAR. More revealing is that FAR increased NAV in revaluer companies by an average of 427.20% as compared to 6.86% in non-revaluer companies. Even some companies with negative NAV took resort on FAR to show positive NAV. Besides, revaluer companies managed to reduce their DER by 70.45% as opposed to an increase of 8.45% in non-revaluer companies. Hence, the study concludes that most of the publicly-listed companies are involved in financial numbers game by the use of the FAR model. To build confidence among investors, companies should practice FAR rightly and disclose related information to help reduce information asymmetry.

• Journal of Korea Trade
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• v.23 no.4
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• pp.131-148
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• 2019

Purpose - Based on the Korea-China FTA as the starting point, this paper makes an empirical analysis of the main influencing factors of the FTA utilization and performance of SMEs. Design/methodology - Taking into account the relationship between the internal and external environmental factors on FTA activities and performance of Korea's SMEs, with PLS-SEM and data obtained by the questionnaire, Smart PLS was applied for the analysis. Findings - The recognition of FTA in SMEs has a significant positive effect on FTA utilization and performance, the international marketing orientation factor only has a significant positive effect on the performance, while the inadequate improvement of non-tariff barriers has a significant negative impact on FTA utilization. In addition, FTA activity has a significant mediation effect on two paths. Originality/value - This paper is of great practical relevance as a tool to enable SMEs to make effective utilization of Korea-China FTA and improve their imports and exports. The paper helps grasp the main factors affecting the utilization and performance of FTA for SMEs, also to establish FTA Business Model and FTA utilization plans for specific industries in the future regarding tariff and non-tariffs compatibility.

• Educational Technology International
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• v.16 no.2
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• pp.141-166
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• 2015

The purpose of this study was to examine the effects of using visual stimulation and gesture, namely embodied language learning, on learning achievement and learner's course interest in the EFL classroom. To investigate the effectiveness of the proposed purpose, thirty two third-grade elementary school students participated and were assigned into four English learning class conditions (i.e., using animated graphic and gestures condition, using only animated graphic condition, using still pictures and gesture condition, and control condition). The research questions for this study are addressed below: (1) What differences are there in post and delayed learning achievement between imitating gesture group and non-imitating one and between animated graphic group and still picture one? (2) What differences are there in course interest between imitating gesture group and non-imitating one and between animated graphic group and still picture one? The Embodiment-based English learning system for this study was designed by using Microsoft's Kinect sensing devices. The results of this study revealed that students of imitating gesture group memorized and retained better words and sentence structure than those of the other groups. As for learner's course interest measurement, imitating gesture group showed a highly positive response to attention, relevance, and satisfaction for curriculum and using animated graphic influenced satisfaction as well. This finding can be attributed to the embodied cognition, which proposes that the body and the mind are inseparable in the constitution of cognition and thus students using visual simulation and imitating related gesture regard the embodied language learning approach more satisfactory and acceptable than the conventional ones.

• Safety and Health at Work
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• v.15 no.1
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• pp.118-122
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• 2024

To understand biosafety's current situation in laboratory animal research and risk factors affecting occupational health. Compliance surveys were conducted by questionnaire via Questionnaire Star (an application app on the Internet) in Chinese. Thirty-nine anonymous questionnaires were collected. The surveyed institution has established 24 types of ABSL (Animal Biosafety Laboratory) and biosafety management organizations and systems equipped with safety equipment. Our study also suggests that the principal of the laboratory establishment fails to perform supervision and inspection responsibilities, the inappropriate design of the animal biosafety laboratory, non-standardized personnel training and health management, non-strict waste management, and insufficient emergency management. The administrative department and work units should address certain safety and occupational health risks in laboratory animal research. The author proposes control strategies based on organizational guarantee, personnel management, emergency management, etc., to help prevent risks and ensure occupational health. Due to regional limitations and small sample size, the results may not be generalisable to all parts of the world. However, some of the key common issuesmay also be present in other regions, sowe believe that this research still has some relevance.

• Journal of the Korea Convergence Society
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• v.8 no.1
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• pp.187-193
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• 2017

We examined the effect of Audit Quality on Accounting Policy by using Book-Tax Difference Variability as the proxy of Accounting Information Quality. We used 2,412 sample data from 2010 to 2014. In short, the result of this study's is as followed. Audit Quality have a negative relevance with Book-Tax Difference Variability. Therefore we can support that the firm has a good Audit Quality shows the better Accounting Information Quality according to this study. This study contributes as follow. we can confirm how does Audit Quality affect Accounting Policy by this study's result. We hope that this study can be helped development of capital market and give a good news to investors on firms that has a good Audit Quality

• Journal of Korean Elementary Science Education
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• v.28 no.1
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• pp.55-66
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• 2009

The purpose of this study is to assist understanding the integrated subjects and to obtain implications required on the actual operation of curriculum by analyzing content elements and basic inquiry activities in the revised "wise lift" curriculum 2007. The result of this study is as follows. First, the formation of elements in contents of "wise life" deals with the passage of time based on changing seasons, myself and family in the 1st grade and the concept of space based on home and a village in the 2nd grade. Six main subjects and twelve activity subjects are presented per each grade. Second, number of activity subjects and content elements are reduced as compared with 7th curriculum so that the responsibility of operating classes based on activities is reduced and the purpose of rationalizing contents is somewhat fulfilled. Third, eliminating a relevant domains decisively when presenting the activity subjects assures the identification and purpose as the integrated subject focused on inquiry activities. Fourth, the result of analyzing the course-relevance on content elements shows that the allotment per each domain and course is less considered but the relevance of social studies is higher regardless of non-course characteristics as the integrated subject. Fifth, according to the component ratio of basic inquiry activities, 'Observing' and 'Debating' were presented as the most essential activities, and 'Measuring' and 'Making' were relatively low. By considering characteristics of course requiring balanced and various experiences of inquiry activities, additional discussions are required on appropriateness of the component ratio. Sixth, 'Observing' was increased and 'Debating' and 'Making' were decreased on the main activities in this revised curriculum as compared with 7th curriculum.

• Asian Pacific Journal of Cancer Prevention
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• v.13 no.6
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• pp.2515-2518
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• 2012

Aim: To study the causes and significance of both microscopic and macroscopic haematuria in adult patients and assess possible relevance to early detection of urological cancers. Methods: 417 patients presenting with haematuria were assessed in our Urology Unit. Following confirmation of haematuria, these patients were subjected to imaging techniques and flexible cystoscopy. Parameters analysed included clinical characteristics, imaging results, flexible cystoscopy findings, time delay to diagnoses and eventual treatment and final diagnoses of all cases. Results: 390 haematuria cases were analysed from 417 consecutive patients with haematuria. After 27 cases were excluded as they had previous history, 245 microscopic and 145 macroscopic. Age range was 17 to 95 years old with predominance of 152 females to 239 males. The racial distribution included 180 Chinese, 100 Indians,95 Malays and 15 other races. The final diagnoses were benign prostatic hyperplasia (22.6%), no cause found (22.3%), other causes (18.7%), urolithiasis (11.5%), urinary tract infection UTI (10.8%), non specific cystitis (10.3%), bladder tumours (2.8%) and other genitourinary tumours (1%). 11 new cases (2.8%) of bladder cancers were diagnosed, with a mean age of 59 years. Only 3 of 245 (1.2%) patients with microscopic haematuria had newly diagnosed bladder tumour compared with 8 of 145 (5.5%) patients with frank haematuria (p=0.016). Mean time taken from onset of symptoms to diagnosis of bladder cancer was 53.3 days with definitive treatment (TURBT) in 20.1 days from diagnosis. Conclusion:- This study has highlighted the common causes of haematuria in our local setting. We recommend that full and appropriate investigations be carried out on patients with frank haematuria especially those above 50 years old in order to provide earlier detection and prompt management of bladder diseases especially tumours.

• Asian Pacific Journal of Cancer Prevention
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• v.15 no.16
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• pp.6685-6689
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• 2014

Background: Alterations in gene expression levels or mutations of tyrosine kinases are detected in some human cancers. In this study, we examined whether serine threonine tyrosine kinase 1 (STYK1)/novel oncogene with kinase domain (NOK) is overexpressed in patients with colorectal cancer. We also examined the clinical relevance of STYK1/NOK expression in cancer tissues. Materials and Methods: In tumor samples of patients with colorectal cancer and their matched non-cancerous samples, STYK1/NOK messenger RNA (mRNA) expression was analyzed by quantitative reverse transcriptase polymerase chain reaction. Associations between the expression levels of STYK1/NOK and clinicopathological characteristics of colorectal cancer were also assessed using Mann-Whitney U and Kruskal-Wallis tests. Results: Upregulation of STYK1/NOK was found in cancer tissues even at early stage of colorectal cancer compared to normal adjacent tissues. The optimal cutoff point of 0.198 the STYK1/NOK expression showed 0.78 sensitivity and 0.75 specificity for diagnosis. Overexpressed STYK1/NOK was correlated with tumor size but had no association with other clinicopathological characteristics of colorectal cancer. Conclusions: These results indicate that STYK1/NOK mRNA is widely expressed in the patients with colorectal cancer and suggest that inhibition of this molecule could potentially serve as a novel therapeutic target.

• Asian Pacific Journal of Cancer Prevention
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• v.15 no.4
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• pp.1531-1537
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• 2014

Runt-related transcription factor 3 (RUNX3) is a tumor suppressor gene whose reduced expression may play an important role in the development and progression of esophageal squamous cell cancer (ESCC). The aim of this study was to investigate the clinical relevance of RUNX3 in ESCC patients and effects of overexpression on biological behaviour of Eca109 cells in vitro and in vivo. Immunohistochemistry was performed to detect the clinical relevance of RUNX3 and lymph node metastasis in 80 ESCC tissues and 40 non-cancerous tissues using the SP method. RT-PCR and Western blotting were applied to assess the RUNX3 level and verify the Eca109 cell line with stable overexpression. Localization of RUNX3 proteins was performed by cell immunofluorescence. CCK-8 and Scrape motility assays were used to determine proliferation and migration and the TUNEL assay to analyze cell apoptosis. Invasive potential was assessed in cell transwell invasion experiments. In nude mice, tumorigenesis in vivo was determined. Results showed decreased expression of RUNX3 in esophageal tissue to be significantly related to lymph node metastasis (LNM) (P<0.01). In addition, construction of a recombinant lentiviral vector and transfection into the human ESCC cell line Eca109 demonstrated that overexpression could inhibit cell proliferation, migration and invasion, and induce apoptosis. The in vivo experiments in mice showed tumorigenicity and invasiveness to be significantly reduced. Taken together, our studies indicate that underexpression of RUNX3 in human ESCC tissue is significantly correlated with progression. Restoration of RUNX3 expression significantly inhibits ESCC cells proliferation, migration, invasion and tumorigenesis.

• Journal of Digital Convergence
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• v.17 no.3
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• pp.153-160
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• 2019

This paper analyzes the impact of investment tendency of foreign investor on accounting conservatism. We use the sample of 1,527 firm-year Korea listed companies belonging to non-financial corporate sector during 2014-2016. The results of empirical analyses show that investment horizons of foreign investors has a positive relevance with accounting conservatism. This result indicates that the firm have a long-term foreign investors has a good quality of accounting earning than the firm have a short-term foreign investors. This study that verified the relevance between investment tendency of foreign investor and accounting conservatism is expected to provide useful information by suggesting the need for more incentive for the long-term foreign investors. And we expect a follow-up study focused on the discriminative effect of investment tendency of foreign investor on accounting policy.