• Asia-Pacific Journal of Business
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• v.13 no.3
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• pp.93-118
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• 2022

Purpose - Export marketers may have incentives to attempt real earnings management to avoid low reported earnings. Therefore, we attempted to verify the relationship between cost stickiness and real earnings management in the context of export marketing. Design/methodology/approach - Data were collected from exporters that settle-accounts in December excluding financial businesses listed on the stock market from 2015 to 2019. Multiple regression analysis were employed to analyze the data. Findings - The results showed that there is a negative relationship between cost stickiness and real earnings management. In addition, the results showed that export marketers little attempt to offset the cost inefficiency caused by the increase in expense because of cost stickiness with opportunistic management activities through real earnings management. Rather, as the level of real earnings management appears lower, exporters showing cost stickiness are expected to report management performance based on actual marketing. Furthermore, exporters with a high level of managerial centrality or high managerial overconfidence little attempt to offset cost inefficiency caused by cost stickiness with real earnings management activities. Research implications or Originality - Our study is the first to investigate the quality of earnings information of exporters with cost stickiness. Based on the results, we suggested efficient marketing strategies for exporters.

• Asia Marketing Journal
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• v.18 no.3
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• pp.65-88
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• 2016

Development of information and communication technology is changing commerce environment and consumer purchasing behavior has also been changed. Globalization is becoming increasingly prevalent in the world today and many factors such as culture, politics, and economics may influence the applicability of management theories. Concurrently, corporate managers are faced with the challenge of offering usable and useful applications to the local users. Besides, many scholars strongly support that the criteria for M-Commerce adoption in developing countries are different from that of developed countries, due to cultural, security, social, political, economic, and technological aspects. This research tried to investigate the differences on the adoption of mobile commerce between developed and developing countries. In this study, the motivation for studying advanced mobile phone services adoption in the South Korea and Viet Nam is presented. Second, M-Commerce adoption model is introduced as a starting point for the research model. We then integrate price, personal innovativeness, quality dimension and perceived of playfulness into our model. Next, we describe our method and report the results of our analysis. The paper concludes with a discussion of the results from both the South Korea and Viet Nam with implications.

• Quality Improvement in Health Care
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• v.21 no.2
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• pp.12-24
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• 2015

Purpose: The need for the rapid evaluation and treatment of emergency department patients with major trauma is essential. A computerized physician order entry (CPOE) system can improve communication and provide immediate access to information with the goal of reducing ED time delays. The aim of this study was to report on the operation of a trauma CPOE program and demonstrate its usefulness by comparing time intervals from ED arrival to various evaluation steps before and after implementation of the program. Methods: This was a before-and-after observational study from a single emergency department at an academic center. The CPOE program was implemented for 6 months and compared with the data collected from the pre-CPOE implementation period. The efficacy of the program was assessed by comparing the time difference before and after CPOE implementation based on the following factors: total boarding time in ED, door-to-disposition decision time, door-to-blood-test report time, door-to-X-ray time, door-to-CT time, and door-to-transfusion time. Results: Over a period of 6 months, the CPOE was activated for a total of 17 patients. Total boarding time was reduced significantly after implementation [median, 641.5 minutes (IQR, 367.3-859.3) versus289.0 minutes (IQR, 140.0-508.0) for pre-CPOE vs. post-CPOE, respectively, p< 0.05). Time intervals for all evaluation steps were reduced after implementation of the program. The improvements in the door-to-blood-test and door-to-CT times were both statistically significant. Conclusion: This study demonstrated that a standard CPOE system can be successfully implemented and can reduce ED time delays in managing trauma patients.

• Progress in Medical Physics
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• v.24 no.4
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• pp.315-322
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• 2013

The aim of this work is to verify the self-quality assurances in medical institutions in Korea through the external audits by the group of experts and have a mutual discussion of the systematic problems. In order to validate the external audits 30 of 80 medical institutions across the nation were picked out considering the regional distribution and the final 25 institutions applied voluntarily to take part in this work. The basic rules were setup that any information of the participants be kept secrete and the measurements be performed with the dosimetry system already verified through intercomparision. The outputs for 2 or more photon beams, the accuracy of gantry rotation and collimator rotation and the poistional accuracy of MLC movement were measured. The findings for the output measurement showed the differences of -0.8%~4.5%, -0.79%~3.01%, and -0.7%~0.07% with respect to that of the verified dosimetry system for the 6MV, 10MV, and 15MV, respectively. For the reference absorbed dose 8 (16%) of 50 photon beams in 25 medical institutions differed 2.0% or greater from the reference value. The coincidences of Field size with x-ray beam and radiation isocenters of Gantry roration and collimator rotation gave the results of within ${\pm}2$ mm for every institute except 2 institutions. The positional accuracy of MLC movement agreed to within ${\pm}1$ mm for every institute. For the beam qualities of 6 MV photon beams kQ values showed the distribution within 0.4% between maximum and minimum. For the protocols 21 institutions (84%) used absorbed dose to water based protocol while 4 insitutions (16%) used air kerma based one. 22 institutions employed the SSD technique while 3 institutions did the SAD one. External audit plays an important role in discovering the systematic problems of self-performing Quality Assurances and having in depth discussion for mutual complementation. Training experts of international level as well as national support system are required so that both the group of experts of medical physicists and government laboratory could perform together periodical and constant external audits.

• Korean Journal of Microbiology
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• v.49 no.2
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• pp.150-155
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• 2013

We have conducted pyrosequencing for freshwater microbial community analyses. Fourteen sites along the Yeongsan river were selected for this study, and samples were collected monthly from May to July, 2012. Total 987,380 reads were obtained from 42 samples and used for taxonomic classification and OTU distribution analysis. Our results showed that high geographical and temporal variation in the phylum level bacterial composition, suggesting that microbial community is a very sensitive parameter affected by the surrounding environments including tributaries and land use nearby. In addition, we conducted an OTU-based Microbial Source Tracking to identify sources of fecal pollution in the same region. From this study Firmicutes was found to be the most influential taxa in this region. Here, we report that the use of pyrosequencing based microbial community analysis may give an additional information on freshwater quality monitoring, in addition to the currently used water quality parameters, such as BOD and pH.

• Journal of the Institute of Electronics Engineers of Korea TC
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• v.48 no.7
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• pp.1-8
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• 2011

Vehicular Ad-hoc Network (VANET) is a special form of Mobile Ad-hoc Network designed to provide communications among nearby vehicles without communications infrastructure. Some characteristics in VANET environment such as high mobility, dynamic topology and selfishness of nodes can cause degradation of network quality. In this paper, we propose an adaptive incentive/topology control scheme to improve network quality in VANET by stimulating real time data forwarding and reporting changes of network topology. In the proposed scheme, an incentive suggested by the source node is updated in real time simultaneously with data transmission to stimulate real time data forwarding. In addition, when the order of the nodes in the path is changed, nodes which report the changes of network topology will get an additional incentive. By computer simulation, it is shown that the proposed incentive/topology control scheme outperforms the conventional schemes with respect to data delivery time and data delivery ratio.

• Journal of the Korean Dietetic Association
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• v.9 no.4
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• pp.326-335
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• 2003

This study was carried out to collect information to establish a framework for meal management and nutritional service for prevention of chronic degenerative disease in the industrial workers. We investigated the health concerned life-style, nutrient intakes, anthropometry and biochemical parameters in the male workers in Korea by work condition. Anthropometric parameters of height, weight, waist, hip and triceps skinfold thickness were measured and biochemical parameters including Urine pH, hemoglobin, blood glucose, total cholesterol, GOT, GPT, $\gamma$-GPT and blood pressure were determined for 101 subjects(50 office workers : 33.9yr, 51 laborers : 34.4yr). To assess the nutrient intakes and diet quality of workers, dietary intake was measured by one day 24-hour recall method. Result of anthropometric parameters of height(p<0.01), weight(p<0.05), hip(p<0.05), TSF(p<0.01) were significantly higher in office workers than in laborers. Biochemical parameters were not significantly difference in both of them. Average daily nutrient intakes of both groups was higher than the Korean RDA and report on 2001 National Health & Nutrition Survey. The calcium(p<0.01), iron(p<0.05), vitamin A(p<0.01), vitamin B1(p<0.01) and niacin(p<0.05) intakes in laborers were significantly higher than in office workers. Nutrition adequacy ratio(NAR), mean adequacy ratio(MAR) and index of nutritional quality(INQ) of laborers were higher than those of office workers. This results indicated that the onset possibility of chronic degenerative disease appeared higher in office workers. Therefore, meal menagement and nutritional service for prevention of chronic degenerative disease of industrial works needs to be more variant guidelines.

• Quality Improvement in Health Care
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• v.18 no.1
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• pp.15-26
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• 2012

Background : Many gastrectomy patients have experienced poor intake and it was cause of the decreasing nutritional status. The purpose of this study was to identify the amount of the intake food and the influencing factors among gastrectomy patients. Methods : A cross-sectional study was conducted with 163 patients who underwent gastrectomy. Data were collected through self-report questionnaires and chart review about demographic, clinical, nutritional status and dietary information and were analyzed with the SPSS 20.0 WIN program. Result : Among 163 patients, the group with over 3/4 intake food was 115(70.5%). The group with 1/2 intatke was 30(18.4%) and the group with the lowest intake of 1/4 was 18(11.1%). There were significant differences in single amount of intake food by patient's subjective feeling(P<.001). Single amount of intake food among three groups were no significant difference in type of gastrectomy, hospital length, body mass index and albumin level. Conclusion : The findings of the study showed that single amount of the intake food was correlated with subjective feeling of patients. Therefore, subjective feelings should be considered important factors in developing diet program for patients with gastrectomy.

• Journal of Preventive Medicine and Public Health
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• v.45 no.4
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• pp.267-275
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• 2012

Objectives: This study was conducted to assess the potential health impacts and improve the quality of the free immunization program in Jinju City by maximizing the predicted positive health gains and minimizing the negative health risks. Methods: A steering committee was established in September 2010 to carry out the health impact assessment (HIA) and began the screening and scoping stages. In the appraisal stage, analysis of secondary data, a literature review, case studies, geographic information systems analysis, a questionnaire, and expert consultations were used. The results of the data collection and analyses were discussed during a workshop, after which recommendations were finalized in a written report. Results: Increased access to immunization, comprehensive services provided by physicians, the strengthened role of the public health center in increasing immunization rates and services, and the ripple effect to other neighboring communities were identified as potential positive impacts. On the other hand, the program might be inaccessible to rural regions with no private clinics where there are more at-risk children, vaccine management and quality control at the clinics may be poor, and vaccines may be misused. Recommendations to maximize health gains and minimize risks were separately developed for the public health center and private clinics. Conclusions: The HIA provided an opportunity for stakeholders to comprehensively overview the potential positive and negative impacts of the program before it was implemented. An HIA is a powerful tool that should be used when developing and implementing diverse health-related policies and programs in the community.

• Nuclear Engineering and Technology
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• v.42 no.4
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• pp.339-364
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• 2010

Following a joint OECD/NEA-IAEA-sponsored meeting to define the current role and future perspectives of the application of Computational Fluid Dynamics (CFD) to nuclear reactor safety problems, three Writing Groups were created, under the auspices of the NEA working group WGAMA, to produce state-of-the-art reports on different aspects of the subject. The work of the second group, WG2, was to document the existing assessment databases for CFD simulation in the context of Nuclear Reactor Safety (NRS) analysis, to gain a measure of the degree of quality and trust in CFD as a numerical analysis tool, and to take initiatives to extend the existing databases. The group worked over the period of 2003-2007 and produced a final state-of-the-art report. The present paper summarises the material gathered during the study, illustrating the points with a few highlights. A total of 22 safety issues were identified for which the application of CFD was considered to potentially bring real benefits in terms of better understanding and increased safety. A list of the existing databases was drawn up and synthesised, both from the nuclear area and from other parallel, non-nuclear, industrial activities. The gaps in the technology base were also identified and discussed. In order to initiate new ways of bringing experimentalists and numerical analysts together, an international workshop -- CFD4NRS (the first in a series) -- was organised, a new blind benchmark activity was set up based on turbulent mixing in T-junctions, and a Wiki-type web portal was created to offer online access to the material put together by the group giving the reader the opportunity to update and extend the contents to keep the information source topical and dynamic.