• International Area Studies Review
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• v.22 no.4
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• pp.37-54
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• 2018

This study examines empirically on relevance between bank performance and IC(Intellectual Capital) in the field of banking sector in Korea. IC is measured by VAIC(Value Added Intellectual Capital) and VAIC consists of HCE(Human Capital Efficiency Coefficient), CEE(Capital Employed Efficiency Coefficient) and SCE(Structural Capital Efficiency Coefficient). Main results are as follows. First, the effects of IC(Intellectual capital) on banks performance show significant (+) effect on the performance of banks. Second, Human capital and bank size shows the significant effect on the banks financial performance but SCE, CEE, and other variables didn't show it. As a concluding remark, IC(Intellectual capital) is very helpful for banks to go forward financially to get information and knowledges easily. This study help stakeholders and investors assess the value creating potential of banks and policy makers to implement policies for performance establishment of a Korean banking sector.

• Journal of the Korea Convergence Society
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• v.6 no.5
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• pp.1-8
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• 2015

The data of fair value hierarchy is expected to contain different degree of measurement error, information asymmetry, and information risk by the level of hierarchy. Thus, this study examines how hierarchy of fair value discriminately influences on companies' cost of capital. Through regression analysis of corporations listed from 2011 to 2014, it turns out that the regression coefficient of level 1 and 2 of fair value variable vary their rank by cost of capital types, while level 3 contains the highest regression coefficient for every cost of capital variable. In addition, further study of how the relevance between cost of capital and the fair value hierarchy gets affected by market risk management level and audit quality finds no consistent results. However, by analyzing the effect of coincident interaction through the convergence of market risk management and audit quality, when audit quality and market risk management level are high, the effect of relieving cost of capital of Level 3 gets the highest. In conclusion, fair value hierarchy data seems to affect discriminately on cost of capital by involved information risk, and the information risk could decrease by the level of market risk management and audit quality.

• Journal of Korean Neurosurgical Society
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• v.65 no.1
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• pp.96-106
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• 2022

Objective : The most common complication of anterior cervical discectomy and fusion (ACDF) is cage subsidence and maintenance of disc height affects postoperative clinical outcomes. We considered cage subsidence as an inappropriate indicator for evaluating preservation of disc height. Thus, this study aimed to consider patients with complications such as reduced total disc height compared to that before surgery and evaluate the relevance of several factors before ACDF. Methods : We retrospectively reviewed the medical records of 40 patients who underwent stand-alone single-level ACDF using a polyetheretherketone (PEEK) cage at our institution between January 2012 and December 2018. Our study population comprised 19 male and 21 female patients aged 24-70 years. The minimum follow-up period was 1 year. Twenty-seven patients had preoperative bone mineral density (BMD) data on dual-energy X-ray absorptiometry. Clinical parameters included sex, age, body mass index, smoking history, and prior medical history. Radiologic parameters included the C2-7 cobb angle, segmental angle, sagittal vertical axis, disc height, and total intervertebral height (TIH) at the preoperative and postoperative periods. Cage decrement was defined as the reduction in TIH at the 6-month follow-up compared to preoperative TIH. To evaluate the bone quality, Hounsfield unit (HU) value was calculated in the axial and sagittal images of conventional computed tomography. Results : Lumbar BMD values and cervical HU values were significantly correlated (r=0.733, p<0.001). We divided the patients into two groups based on cage decrement, and 47.5% of the total patients were regarded as cage decrement. There were statistically significant differences in the parameters of measuring the HU value of the vertebra and intraoperative distraction between the two groups. Using these identified factors, we performed a receiver operating characteristic (ROC) curve analysis. Based on the ROC curve, the cut-off point was 530 at the HU value of the upper cortical and cancellous vertebrae (p=0.014; area under the curve [AUC], 0.727; sensitivity, 94.7%; specificity, 42.9%) and 22.41 at intraoperative distraction (p=0.017; AUC, 0.722; sensitivity, 85.7%; specificity, 57.9%). Using this value, we converted these parameters into a bifurcated variable and assessed the multinomial regression analysis to evaluate the risk factors for cage decrement in ACDF. Intraoperative distraction and HU value of the upper vertebral body were independent factors of postoperative subsidence. Conclusion : Insufficient intraoperative distraction and low HU value showed a strong relationship with postoperative intervertebral height reduction following single stand-alone PEEK cage ACDF.

• Journal of the Korea Safety Management & Science
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• v.15 no.4
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• pp.55-61
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• 2013

We undertook the quantitative evaluations of Industrial Accident Prevention Program (IAPP). The six parameters, such as relevance, efficiency, consistency, sustainability, effectiveness, coherence, were chosen by expert plenary sessions. Two stage of Analytic Hierarchy Process were used to determine the weighted value of assessment criteria. This expert plenary suggests that the six parameters and its weight values are useful for quantitative evaluations of IAPP. Additional researches regarding the real world application of this assessment tool should be initiated.

• Journal of Navigation and Port Research
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• v.29 no.10 s.106
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• pp.897-906
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• 2005

The purpose of this research is to verify the strategic fitness and relevance of the distribution park for a hub port in Northeast Asia and to find a method to be a hub-port with a competitive edge. The strategic factor of distribution park development are policy, methodology and promotion method So these factors are analysed by structural equation model. The essential results of the research show that distribution park should be actually developed to produce value-added and to be port cluster.

• The Journal of Internal Korean Medicine
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• v.28 no.4
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• pp.709-716
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• 2007

Objective : We present reference values of flow velocities of intracranial and extracranial cerebral arteries and relation with change factor. Method : We checked transcranial Doppler ultrasonography on mean velocity, systolic velocity, pulsatility index, and resistance index of 252 patients. We also compared differences of change factor. Result : The result showed a difference by sex and age and relevance between vessels besides mean velocity of vessels related with past history and social history. Conclusion : According to the above results, females showed higher velocity of all vessels. With advancing age, subjects showed reduction in velocity and increase in pulsatility index and resistance index. Anterior cerebral, middle cerebral, and posterior cerebral artery increased in proportion to velocity of internal carotid artery and basilar artery. Vessel velocity correlated with diabetes mellitus, hypertension and hyperlipidemia.

• Asian-Australasian Journal of Animal Sciences
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• v.28 no.8
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• pp.1090-1094
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• 2015

The aim of the study was to select traits that may constitute a prospective criterion for breeding value prediction of young horses. The results of 1,232 starts of 894 four-, five-, six-, and seven-year-old horses, obtained during jumping championships for young horses which had not been evaluated in, alternative to championships, training centres were analyed. Nine traits were chosen of those recorded: ranking in the championship, elimination (y/n), conformation, rating of style on day one, two, and three, and penalty points on day one, two, and three of a championship. (Co)variance components were estimated via the Gibbs sampling procedure and adequate (co)variance component ratios were calculated. Statistical classifications were trait dependent but all fitted random additive genetic and permanent environment effects. It was found that such characteristics as penalty points and jumping style are potential indicators of jumping ability, and the genetic variability of the traits was within the range of 14% to 27%. Given the low genetic correlations between the conformation and other results achieved on the parkour, the relevance of assessment of conformation in four-years-old horses has been questioned.

• The Journal of Industrial Distribution & Business
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• v.5 no.1
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• pp.5-9
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• 2014

Purpose - This study aims to examine the incremental information content of cash flw from operations and earnings in the Iranian capital market. Design, methodology, and approach - Based on market-based accounting research, this study uses statistical associations between accounting data (earnings and cash flw) and stock returns to assess/measure the incremental information content (value relevance) of cash flw and earnings. A multivariate regression model based on panel data is used to examine the incremental information content of earnings and cash flow from operations. Results - The results show that both earnings and cash flow from operations have incremental information content beyond each other. These results are consistent with the findings of recent studies. Overall, the fidings of this study support the usefulness of cash flw information in addition to earnings, in fim valuation by investors in the Iranian market. Conclusions - The study makes the following contributions to the Iranian literature on incremental information content of cash flw and earnings. First, this study employs actual cash flw data derived from cash flw statements. Second, this study employs a large sample size for a more recent period.

• Journal of Korean Library and Information Science Society
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• v.48 no.2
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• pp.99-119
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• 2017

As a part of feasibility study of constructing Geumsaem library, the purpose of this study is to examine the result of economic feasibility analysis on constructing the library. In order to achieve the purpose, we evaluated policy relevance, investigated people's demand for constructing the library, and examined the result of economic feasibility analysis. As the tools of economical efficiency analysis, we used the techniques like cost-benefit ratio, net present value and internal rate of return to analyse the economic feasibility, and we estimated the amount of benefit by contingent valuation method. As the result of this study, cost-benefit ratio for constructing Geumsaem library was turned out as 1.28, and we could get an assessment of positive economic feasibility about constructing the library.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• v.29 no.1
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• pp.465-470
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• 2005

The purpose of this research is to verify the strategic fitness and relevance of the distribution park for hub port in Northeast Asia and to find a method to be a hub-port with a competitive edge. The Strategic factor of distribution park development are policy, methodology and promotion method. So these factors are analysed by structural equation model. The essential results of the research show that distribution park should be actually developed to product value-added and connected to industry park to be port cluster.