• 사상체질의학회지
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• 제10권1호
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• pp.269-284
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• 1998

The purpose of this study was to investigate the effect of ILIB(Intravenous Laser Irradiation of blood) on Meridian-Heart Circulation CMP and Hyperlipidemia. Circulatory symptom of 20 patients was treated with ILIB. After 10 times' treatment, changes of total cholesterol, HDL-cholesterol, triglyceride and Meridian-Heart Circulation CMP value were observed. The results were as follows : 1. In observation of Meridian-Heart Circulation CMP value, significant increase was observed in both pre-ID generation and post-ID generation. So, distinctive observation between pre-ID generation and post-ID generation became not relatively significant. 2. In observation of Meridian-Heart Circulation CMP value, significant increase was observed in both left and right. So, distinctive observation between left and right became not relatively significant. 3. In observation of Meridian-Heart CMP value, significant increase was not observed in control group, but significant increase close to normal value was observed in treatment group after treatment of Intravenous He-Ne Laser Irradiation. 4. In observation of Meridian-Circulation CMP value, significant increase was not observed in control group, but significant increase close to normal value was observed in treatment group after treatment of Intravenous He-Ne Laser Irradiation. 5. In concentration of plasma total cholesterol and plasma triglyceride, significant decrease was not observed in control group, but significant increase was observed in treatment group after treatment of Intravenous He-Ne laser Irradiation. 6. Significant concentration change of plasma HDL-cholesterol was not observed in both control group and treatment group. From above results, it was thought that Intravenous He-Ne Laser Irradiation was significant effect on heart circulatory system in human body.

• 한국식생활문화학회지
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• 제22권2호
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• pp.218-224
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• 2007

The purpose of this study was to measure the effects of value and satisfaction moderating the relationship between foodservice quality and behavioral intention. A total of 273 questionnaires were completed. Moderated regression analysis was used to measure the relationships between variables. Results of the study demonstrated that the analysis result for the data also indicated excellent model fit. The main effects of foodservice quality, value, and satisfaction on behavioral intention were statistically significant. The interaction effect of quality and satisfaction on behavioral intention was not statistically significant. The interaction effect of value and satisfaction on behavioral intention was not statistically significant. As expected, the interaction effect of quality and value on behavioral intention was statistically significant. Moreover, foodservice quality on behavioral intention was statistically significant at all levels of value and satisfaction, except for when value level was low, and satisfaction level was high. The results of this study indicated that restaurant marketers should attach importance to the interaction effect of service quality and customer value to understand the elements of market demand and customer loyalty.

• 경영과정보연구
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• 제21권
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• pp.209-237
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• 2007

This research intends to check what value and convenience the on-line brand community members pursue and how such value and convenience affects brand affection. Researching on-line brand community members of ipod, it was found that their value and convenience is composed of 3 types, namely, functional value, emotional value and self-expression value and the concept of brand affection is composed of 3 subsidiary factors, namely, 'love', 'interest' and 'immersion.' Checking how the functional, emotional and self-expression convenience of on-line brand community members affected brand affection, the following result was found. First, functional value and convenience has significant influence on the love affection only at the level of brand affection and has no influence on the relational and immersion affection. Second, self-expression value and convenience has significant influence only on the love affection of brand like functional value and convenience. Third, it was found that emotional value has significant influence on the 3 dimensions of brand affection, namely, love affection, interest affection and immersion affection.

• 사상체질의학회지
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• 제3권1호
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• pp.151-172
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• 1991

Comparative blood analysis was carried out to investigate the change of blood constituent in TAE-EUM-IN group and control group. RBC, WBC, hemoglobin, hematocrit, total protein, triglyceride, phospholipid, total cholesterol, LDL-cholesterol, HDL-cholesterol, BUN, creatinine, ACTH, cortisol and prostaglandin E and $F_2{\alpha}$ were measured. And the following results were obtained: 1. In the change of blood cell, the value of hematocrit showed significant difference, while that of RBC, WBC and himoglobin didn't. 2. In the change of protein, the value of total protein showed significant difference, but that of albumin didn't. 3. In the change of lipid and cholesterol in serum, the value of triglyceride, phospholipid, total cholesterol and LDL-cholesterol indicated significant difference, while that of HDL-cholesterol indicated significant difference, while that of HDL-cholesterol didn't. 4. The value of BUN in serum represented significant difference, but that of creatinine didn't. 5. The value of cortisol in plasma showed significant difference, but that of ACTH didn't. 6. The value of prostaglandin E and $F_2{\alpha}$ in plasma showed significant difference. These results suggest that investigation on hormones and blood constituents enables objectification in differentiation of four types of physical constitution.

• 산경연구논집
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• 제10권4호
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• pp.33-41
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• 2019

Purpose - This study investigates the effect of strategic orientation on market performance with emphasis on the mediative role of innovation capability, economic value and relational value in food producer companies. Research design, data, and methodology - In this descriptive study, a population of 244 managers and employees of Food industry companies in Tehran were investigated. The respondents filled a questionnaire on strategic orientation, innovation capability, economic value, relational value and market performance, during January to August 2018. Reliability and validity were evaluated by Cronbach's alpha coefficient and confirmatory factor analysis. To analyze the data, Spearman's correlation coefficient and structural equation modeling were used by SmartPLS software. Results - Effects of competitor's orientation and technology orientation on all three intermediary variables were positive and significant. The effect of customer orientation on innovation and economic value was positive and significant, but the effect of customer orientation on the value of the relationship was insignificant. Furthermore, entrepreneurial orientation has a positive and significant effect on innovation capability. The effects of three mediator variables on market performance are positive and significant. Conclusions - As the relationship between the mediator variables and market performance were positive and significant, companies should have a comprehensive plan of focus on strengthening these variables.

• 아태비즈니스연구
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• 제11권3호
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• pp.123-136
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• 2020

Purpose - This study is to verify the impact of the documentation of key audit matters on the value relevance of accounting information in accordance with the revised accounting audit standards in 2017. Investors will be able to identify the company's significant financial risks through key audit matters and use them to make investment decisions. Design/methodology/approach - From 2011 to 2019, the final sample is 290, based on the December settlement of accounts listed on the securities market. Ohlson (1995) was used to verify the incremental link between net income and the book value as a determinant of corporate value. Findings - First, the key audit matters in the financial industry was found to have a negative (-) effect that was significant to the value relevance of accounting Information. In addition, the value of the interaction between the key audit matters and the net income is a significant (+) relationship with the share price and the value of the interaction between the key audit matters and the book value is a significant (-) relationship with the share price. This means that the key audit matters is the determining factor of corporate value, positively reflects the accounting information in net income and negatively reflects the accounting information in book value. Second, among the key audit matters, the fair value assessment of financial instruments and the adequacy of premiums reserve have a significant impact on the value relevance of accounting information. Research implications or Originality - The results of this study suggest that investors recognize key audit matters as information about the company's major financial risks and reflect them differently in the value relevance of accounting information.

• 마케팅과학연구
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• 제17권1호
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• pp.77-100
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• 2007

본 연구는 레스토랑 환경이 고객의 자발적 행위에 미치는 영향 그러고 이들 관계에 있어서 레스토랑 가치, 품질, 그리고 전반적 만족도의 매개역할을 실증적으로 검증하였다. 723명의 레스토랑 이용고객들을 대상으로 데이터를 수집하여 분석한 결과는 다음과 같다. 첫째, 메뉴특성이 레스토랑 가치와 품질에 유의한 영향을 미치는 것으로 나타났다. 둘째 종업원 서비스 특성이 레스토랑 가치의 매개역할을 통해서 레스토랑 품질에 유의한 영향을 미치는 것으로 나타났다. 셋째, 시설/분위기 특성이 레스토랑 가치와 품질에 유의한 영황을 미치는 것으로 나타났다. 넷째, 레스토랑 내 촉진 특성이 레스토랑 가치와 품질에 유의한 영향을 미치는 것으로 나타났다. 다섯째, 레스토랑 가치는 레스토랑 품질과 전반적 만족도, 그리고 레스토랑 가치는 전반적 만족도에 유의한 영향을 미치는 것으로 나타났다. 마지막으로 전반적 만족도는 충성도, 참여, 그리고 협조 등 고객의 자발적 행위에 유의한 영향을 미치는 것으로 나타났다.

• 아태비즈니스연구
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• 제11권3호
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• 한국생활과학회지
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• 제16권3호
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• pp.643-650
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• 2007

The purpose of this study was to assess the effects of perceived value and satisfaction with employees' foodservice on loyalty intention. A total of 273 questionnaires were completed. Structural equation model was used to measure the mediating role of satisfaction in the causal relationships among perceived sacrifice, service quality, value, satisfaction, and loyalty intention. Results of the study demonstrated that the structural analysis result for the data also indicated excellent model fit. The direct effects of perceived sacrifice and service quality on value were statistically significant. The direct effects of service quality and value on satisfaction were statistically significant. The direct effects of value and satisfaction on loyalty intention were statistically significant. The service quality had a significant indirect influence on loyalty intention through value and satisfaction. In addition, the value played a mediating role in the relationship between service quality and satisfaction. The satisfaction played a mediating role in the relationship between value and loyalty intention.

• 한국식생활문화학회지
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• 제24권4호
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• pp.376-384
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• 2009

The purpose of the present study was to examine the relationship between personal value and the motivation for drinking of Korean undergraduate student alcohol drinkers. Data were obtained from undergraduate students experienced in alcohol consumption in Seoul, Kyeonggi-do, and Kyeongsangnam-do. Trained researchers for this particular study conducted the survey and data from 208 students was analyzed using the SPSS package program. In this study, two personal values were examined: 'internal value' and 'external value', and four motives for drinking alcohol were identified: social motive, coping motive, enhancement motive, and conformity motive. The results of the present study showed that personal value had significant effects on the motives for drinking of Korean undergraduate student alcohol drinkers: 1) The internal value was significant on the coping motive and enhancement motive. 2) The external value was significant on the social motive. 3) Neither value was significant on the conformity motive. Based on the findings of the present study, personal value would be a useful variable in the field of alcoholic beverage marketing such as alcohol consumption, consumer behaviors and segmentation of the alcoholic beverage market.