• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.763-767
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• 2021

Accounting information is essential for users. Useful information helps users to make appropriate investment-related decisions. Segment reporting disclosure plays a practical role for an investor in a business. The article data was surveyed by ordinary least squares to test the effects of corporate governance on the segment reporting disclosure. The article employed time-series data with 136 observations of the top 100 non-financial Vietnamese enterprises listed on the stock exchange in the period of 2018-2019. The research used two popular theories related to stakeholder and agency to explain the effects of factors on segment reporting disclosure. The results have identified two factors that have a positive impact on segment reporting disclosure, namely, the size of the board and the ratio of foreign members to the total number of the board. Accordingly, the managers of the top 100 Vietnamese listed enterprises should increase the number of board members as well as pay attention to the number of foreign members to contribute to improving the information disclosure on the segment reporting. It is the basis to improve the quality of information to ensure completeness and transparency. It contributes to attracting foreign investment to meet the trend of international economic integration.

• 한국산학기술학회:학술대회논문집
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• 한국산학기술학회 2003년도 춘계학술발표논문집
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• pp.328-330
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• 2003

A surface equation of state for globular proteins at air-water interface accounting for the molecular structure, segment-segment, segment-solvent, and electrostatic interactions was proposed and compared to C-14 isotope experiments. This lattice model comprised a simplifying assumption that all adsorbed segments are in the form of trains. The number of segment adsorbed per molecule in case of bovine serum albumin linearly depended on the surface concentration whereas the lysozyme segments adsorbed at the interface were independent of surface concentration. The segment-solvent(water) interaction for both of proteins were found to be unfavorable owing to the proteins unfolding. From comparison of model computation and experimental data, BSA unfolded more than lysozyne because of the larger surface area of contact.

• 한국산학기술학회논문지
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• 제7권3호
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• pp.483-493
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• 2006

본 연구는 보험감독규정과 보험회계준칙의 분리계정(구분계리 포함) 관련 규정을 개선하기 위한 대안을 제시하기 위해 수행되었다. 구분계리, 포괄적으로는 분리계정은 회계의 투명성을 증가시키고 보험회사의 주주와 보험계약자 사이의 이익 배분의 공정성을 높이는데 기여할 수 있다. 구분계리의 유용성을 높이기 위해서는 국제회계기준의 변화된 내용, 보험상품별 성과 구분, 보험상품별 경제적 실질이 반영될 수 있어야 한다. 분리계정이 성공적으로 정착된다면 보험계약자에 대한 공정한 이익배분 뿐만 아니라 생명보험회사 상장시의 보험계약자 이익 보호와 관련된 논쟁의 해결에도 기여할 것이다.

• Structural Engineering and Mechanics
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• 제40권1호
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• pp.29-48
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• 2011

Under large storm loads sections of a long pipeline on the seabed can be uplifted. Numerically this loss of contact is extremely difficult to simulate, but accounting for uplift and any subsequent recontact behaviour is a critical component in pipeline on-bottom stability analysis. A simple method numerically accounting for this uplift and reattachment, while utilising efficient force-resultant models, is provided in this paper. While force-resultant models use a plasticity framework to directly relate the resultant forces on a segment of pipe to the corresponding displacement, their historical development has concentrated on precisely modelling increasing capacity with penetration. In this paper, the emphasis is placed on the description of loss of penetration during uplifting, modelled by 'strain-softening' of the force-resultant yield surface. The proposed method employs uplift and reattachment criteria to determine the pipe uplift and recontact. The pipe node is allowed to become free, and therefore, the resistance to the applied hydrodynamic loads to be redistributed along the pipeline. Without these criteria, a localised failure will be produced and the numerical program will terminate due to singular stiffness matrix. The proposed approach is verified with geotechnical centrifuge results. To further demonstrate the practicability of the proposed method, a computational example of a 1245 m long pipeline subjected to a large storm in conditions typical of offshore North-West Australia is discussed.

• 한국정보시스템학회:학술대회논문집
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• 한국정보시스템학회 2004년도 춘계학술대회
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• pp.316-335
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• 2004

This paper builds a system dynamics model analyzing first mover effect and growth strategy of online retailer, a major segment of B2C e-commerce. The dynamic model in this paper is calibrated to the online book market and Yes24.com as major test cases. The model consists of eight key value chain sectors. Five of these(Users, Site Operations, Human Resources, Financial Accounting, and Fundraising) are internal to the company, and three others(Market, Financial Market, and Relative Performance) are external to the company. With the model, this paper suggests research propositions representing positive feedback loops and negative feedback loops that lead to corporate growth and limits to growth according to dynamic causal relationships among eight key value chain sectors, and simulate these propositions.

• 웰빙융합연구
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• 제5권4호
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• pp.1-9
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• 2022

Purpose: Many people recognize the fact that women are basically poor at financial and retirement planning. A small number of scholars have explored the factors and situations that influence the level of awareness of pre-retirement women and men with regards to planning for their retirement years. In most developing countries, including Malaysia, there are more men in the younger segment of the population and more women in the older segment, since women tend to live longer than men due to having jobs of relatively lower risk, their behaviors, and activities. Research design, data and methodology: Given that it is hard to predict whether they will be healthy in old age, women may require additional resources to obtain the care and assistance that they need. The transition from career life into retirement is a long process for people to go through. Some may be able to prepare for the next stage of life, and some may not be able to prepare due to personal reasons. Planning for future retirement is important because it will affect the quality of a woman's life after a certain age. Results: Without proper planning, women may face financial instability, depression, and poor psychological well-being. However, many women are unaware of their financial status or do not know their family's financial status, such as tracking the main income, budget, and expenses, financial commitments and have no proper record of assets owned, loans owed, or updated loan balances. Conclusions: The findings of this research have led to the conclusion that pre-retiree women are likely to regard their retirement savings as sufficient without realizing that they should have at least several types of savings instead of just one, and the grave consequences of not having any savings at all for their retirement years.

• 대한지역사회영양학회지
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• 제12권3호
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• pp.322-332
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• 2007

The purposes of this research were to examine the effect of the catering company's dietetic internship program through a self-evaluating ability test about management performance between pre and post internship programs and consequently to suggest improvement in the internship program. In this study, two types of questionnaires were conducted in July and October 2006, targeting 41 dietetic interns who trained in a 6 months internship program. Except the 4 dropped interns, data from 37 interns were collected and used for statistical analysis, using the SPSS Win 11.0 version. The results of this study were as follows: First of all, the analysis on the effect of the internship program according to classified management segments showed significant improvements in the following order: purchase management (p<0.001), computer program management (p<0.001), facilities management (p<0.001), accounting management (p<0.01), personnel management (p<0.01), retention management (p<0.01), sanitation management (p<0.01), service management (p<0.01) and foodservice management (p<0.01). However, there was no significantly improvement in management of clients. Secondly, the result of the analysis on the details of each management segment that were significant improvement and changing score was the top 5 duties were as follows: In the purchase management, the score of weekly and daily order management was increased 1.0 (p<0.001), the score of weekly inventory management was 0.81 (p<0.001). In the computation office management, expenses handling through a computer program was 0.65 (p<0.01). In the personnel management, the score of work schedule management increased 0.81 (p<0.001). In the accounting management, the score of monthly profit and loss account management was 0.65 (p<0.001). Furthermore, qualified educational programs connected with the internship program will have to be systematically developed and continually carried out in order to improve service and management abilities of branch managers.

• Nuclear Engineering and Technology
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• 제32권4호
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• pp.410-423
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• 2000

A two-dimensional numerical model is developed and applied to the LAVA-EXV tests performed at the Korea Atomic Energy Research Institute (KAERI) to investigate the external cooling effect on the thermal margin to failure of a reactor pressure vessel (RPV) during a severe accident. The computational program was written to predict the temperature profile of a two-dimensional spherical vessel segment accounting for the conjugate heat transfer mechanisms of conduction through the debris and the vessel, natural convection within the molten debris pool, and the possible ablation of the vessel wall in contact with the high temperature melt. Results of the sensitivity analysis and comparison with the LAVA-EXV test data indicated that the developed computational tool carries a high potential for simulating the thermal behavior of the RPV during a core melt relocation accident. It is concluded that the main factors affecting the RPV failure are the natural convection within the debris pool and the ablation of the metal vessel, The simplistic natural convection model adopted in the computational program partly made up for the absence of the mechanistic momentum consideration in this study. Uncertainties in the prediction will be reduced when the natural convection and ablation phenomena are more rigorously dealt with in the code, and if more accurate initial and time-dependent conditions are supplied from the test in terms of material composition and its associated thermophysical properties.

• Journal of Chest Surgery
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• 제23권4호
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• pp.825-830
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• 1990

Esophageal cancer is relatively uncommon except in isolated endemic areas, but it generally devastating to the patient. Usually, by the time the disease becomes clinically evident, it is incurable. The aim of treatment is then relegated to attempting to palliate the symptoms in the best possible manner with the least morbidity and mortality. Squamous cell carcinoma in by far the commonest type of malignancy involving the body of the esophagus, accounting for more than 95 percent of all esophageal malignancies. Because the tumor’s microscopic spread is much greater than its macroscopic extent, it is necessary to resect a sufficiently long segment of the esophagus. And second tumors may occur either in the esophagus as a manifestation of a field change or in other organs. Recently we had experienced a case with in situ carcinoma away from the invasive squamous cell carcinoma of the esophagus. A 58 year-old male was admitted with the chief complaint of swallowing difficulty for a month prior to admission. While we studied the esophagogram and chest CT, we found that the mass was protruded to the lumen of esophagus at the level of the 7th-9th thoracic vertebral columns. We performed esophagectomy with lymph node dissection and esophagogastrostomy by thoracic and abdominal approaches. The pathologic result showed separation of another in situ carcinoma away from the invasive squamous cell carcinoma of esophagus at the level of esophagogastric junctions. Postoperative course was uneventful. Now he is taking the postoperative irradiation at out patient department.

• 한국의류산업학회지
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• 제11권5호
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• pp.771-778
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• 2009

There may be some problems in size fitness for ready-made-clothes purchasers with fatty body shape especially for them with abdominal obesity. The purpose of this study was to improve the wearing comfort of Middle-aged women slacks by setting grading points and developing grading rules proper to the abdominal obesity. The subjects in this study was over $25kg/m^2$ of the BMI, over 85cm of waist, and over 0.8 of WHR. A total of 176 Middle-aged women satisfyingthem were enrolled. The results of this study are as follows: (1) The majority segment is 85-94 size accounting for the 11.36% of subjects. (2) The measurements on 11 size from three groups after drawing slacks pattern on them revealed that the changed values of slacks front and back on the grading point marked are differ, indicating that it is needed to apply body shape and age specific grading rule. (3) The evaluation on the appearance for wearing slacks showed relatively high score, indicating that the grading between sizes within each group was effective. The studies on the body size distribution on each obesity pattern and on the setting size system reflecting characteristics of each body shape should be performed continuously.