• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.4
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• pp.1932-1937
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• 2014

This paper examines whether debt ratio effects earnings management. There are various methods that estimate earnings management. This paper examines whether these methods impact on the relationship between earnings management and debt ratio. In addition, this study examines whether these relationship effects of debt type. Previous studies in this area haven't examined the relationship between debt ratio and earnings management in Korea. These studies didn't consider earnings management's method to analysis for this relationship. This paper tests the relationship between earnings management and debt ratio with methods of earnings management unlike from previous studies. Results are summaried as following. First, the relationship between debt ratio and earnings management was different for these methods. Abnormal Accruals that used estimation of eanrnings management in previous studies didn't examine these results that debt ratio effects of earnings management. However, it was significant positive the relationship between real activity management and debt ratio.

• International Journal of Costume and Fashion
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• v.5 no.1
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• pp.1-13
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• 2005

Two hundreds of female aged 19 years old and up were recruited to evaluate the postural changes and bilateral variation of asymmetry over age. To find out the differences among the age group, subjects were classified into 5 groups, early young age(19-29), late young age(30-39), early middle age(40-49), late middle age(50-59), and old age(60-). 35 body measurements were taken by the 3-D body scanner which allowed us to take measurements which cannot be measured using traditional methods, including the shape of a cross section, slice area surface are, and volume. Bilateral variations were observed as a function of age; Depth of scapular point level, scapular point to center back, and blade angle. Postural change of anterior cervical angle, upper anterior thoracic angle, upper posterior thoracic angle, posterior cervical angle, and center back/center front ratio were also exhibited. In each measurements, subjects were classified into normal, and abnormal group. Percentiles of abnormal in shoulder line angle, blade angle, neck point $\∼$ acromial point $\∼$ scapular point, posterior cervical angle, and upper posterior thoracic angle were increased over age group. The upper body of lateral view was classified into 3 types of posture based on the previous research; straight, erect(leaning back), and stooped(bent forward). The percentiles of subjects who have straight postures were decreased as a function of age, but those of stooped postures were increased. Subjects who have erect postures did not so. The stooped posture group shows the big cervical fossa angle, anterior cervical angle, posterior cervical angle, upper posterior thoracic angle, and the small upper anterior thoracic angle comparing to the straight and erect posture group. These results could be apply for clothing construction reflecting the changes in back, shoulder, neck, and the bilateral asymmetry according to the target age group.

• Asian Pacific Journal of Cancer Prevention
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• v.15 no.12
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• pp.4903-4907
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• 2014

Background: This study aimed to identify factors associated with women's decisions to attend cervical cancer screening and to explore those linked with intention to attend in the coming year and to continue regular screening. Materials and Methods: A community based case-control study was conducted among woman 30-60 years of age in catchment area of Chatapadung Contracting Medical Unit (CCMU), networking of Khon Kaen Center Hospital, Thailand. Self-administered questionnaires were used to collect data, and in-depth interviews were then performed to explore in greater detail. Results: There were 195 participants. Only one third (32.3 %) had been screened for cervical cancer within the past 5 years. Some 67.7% reported that they had not been screened because they had no abnormal symptoms, single marital status, and no children. Only 10.6% of those never had screening intent to be screened within the next 12 months. High family income (adjusted OR=2.16, 95%CI=1.13-4.14), good attitude towards a Pap test (OR=1.87, 95%CI=1.09-4.23), and having received a recommendation from health care providers were important factors associated with decisions to attend cervical cancer screening (OR=1.73, 95%CI=1.01-4.63). From in-depth interviews, there were five reasons of their decisions to attend cervical cancer screening including yearly check-up, postpartum check-up, having abnormal symptom, encouragement by health care providers, and request from workplace. Conclusions: High family income, good attitude towards a Pap test, and receiving proper recommendation by health care providers, were important factors associated with decision to have cervical cancer screening among women 30-60 years old. Trying to enhance these factors and reduce barriers regarding screening, may increase the coverage rate for cervical cancer screening in Thailand.

• Physical Therapy Korea
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• v.10 no.2
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• pp.99-110
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• 2003

The purpose of this study was to analyze the effects of three different pelvic tilts on sit-to-stand ativities and to suggest a new therapeutic approach for movement reeducation in patients who have difficulty with sit-to-stand activities. The three different pelvic tilts were: (1) comfortable pelvic tilt sit-to-stand (CPT STS), (2) posterior pelvic tilt sit-to-stand (PPT STS) and (3) anterior pelvic tilt sit-to-stand (APT STS). To analyze the kinematic component of STS, a motion analysis system (Zebris) was applied to the ankle, knee, hip joint, and thigh-off area. Also, to determine the onset time of muscle contraction, surface electrodes were placed to the rectus femoris muscle (RF), the vastus lateralis muscle (VL), the biceps femoris muscle (BF), the tibialis anterior muscle (TA), the gastrocnemius muscle (GCM), and the soleus muscle (SOL). One-way repeated ANOVA was used for the statistical analysis. First, significant differences were found in kinematic variables for the hip, knee, ankle joint, and thigh-off among the three activities. Second, there was significant difference in muscle activation pattern in TA. VL. and BF among three activities. In conclusion, the findings of this study suggest the following evaluative and therapeutic approach for STS activity: (1) Changes in knee and ankle joints should be prioritized and recruitment order differences in VL and RF can be generated to accomplish abnormal STS activity. (2) APT STS can be introduced for movement efficiency and functional advantage when abnormal STS is treated.

• Journal of Physiology & Pathology in Korean Medicine
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• v.23 no.5
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• pp.1035-1040
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• 2009

In this work, we investigate the effect of blood hematocrit level on the radial pulse wave to study the clinical application of the pulse analyzer. For this purpose, we measured the radial pulse wave at the left Gwan for 15 males with abnormal high hematocrit level and 47 males with normal hematocrit level at the age of thirties and forties. Various variables of the radial pulse wave between two groups were analyzed by Student's T test. We found significant differences in several characteristic variables in the amplitude, time-span and the integrated area of the amplitude and time of the pulse wave. The systolic peak in the amplitude of the radial pulse wave was higher in abnormal high hematocrit group. In contrast, the third peak from the second incisure was higher and longer in normal hematocrit group. Our study suggests that the radial pulse wave can be useful in distinguishing the patient group with high hematocrit level and thus with high blood viscosity. Our finding may motivate research activities towards diverse clinical applications of the pulse wave.

• Food Science of Animal Resources
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• v.38 no.3
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• pp.498-505
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• 2018

This study was aimed to investigate the effects of the type O foot-and-mouse disease vaccine (FMDV) on the incidence of abnormal meat such as granuloma or abscess formation at the injection site in pork and its associated economic losses. At 56 d of age, piglets were inoculated with FMDV by one of three administration routes: N-Neck (a conventional needle-syringe injection into the neck), N-Ham (a conventional needle-syringe injection into the ham), and Non-Neck (injection with a needle-free device into the neck). The injection sites were visually examined for the presence of a granuloma or abscess, and the incidence rate of abnormal meat was calculated. The gross weight of the portion of the pork carcasses condemned because of granuloma or abscess formation was measured and multiplied by the weekly sales price to calculate the total economic losses. After implementation of FMDV, the economic losses were approximately six times higher than before implementation. Granuloma or abscess formation was significantly higher in the N-Neck and Non-Neck groups, in which the vaccine was inoculated into the neck area, than in the N-Ham group (N-Neck and N-Ham vs Non-Neck, p<0.05). These results suggest that the incidence of lesions could be reduced if the ham route was used for vaccination.

• Journal of Internet Computing and Services
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• v.20 no.6
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• pp.95-103
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• 2019

The number of one person households has grown steadily over the recent past and the population of lonely and unnoticed death are also observed. The phenomenon of one person households has been occurred. In the dark side of society, the remarkable number of lonely and unnoticed death are reported among different age-groups. We propose an unusual event detection method which may give a remarkable solution to reduce the number of the death rete for people dying alone and remaining undiscovered for a long period of time. The unusual event detection method we suggested to identify abnormal user behavior in their lives using vision pattern, audio pattern, and dust pattern algorithms. Individually proposed pattern algorithms have disadvantages of not being able to detect when they leave the coverage area. We utilized a fusion method to improve the accuracy performance of each pattern algorithm and evaluated the technique with multiple user behavior patterns in indoor areas.

• Korean Journal of Fisheries and Aquatic Sciences
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• v.27 no.1
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• pp.97-105
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• 1994

To investigate the characteristic and the cause of the yellow water zones in the estuary of keum River, physico-chemical measurement and analyses were made on seawater samples collected from 18 stations in May, July, august, October in 1992, and February in 1993 respectively. The yellow water zones were recorded as grade 9 on the forel water color meter and appeared consistently at the stations 1, 2, 3, 4, 5, 7, 8, 9, 13, 14, 15 and 17 through out the year. The organically polluted matter gradually increased in the study area. The nutrient concentrations of inner waters of water zones were higher than that of the surrounding waters and were over red tide criteria levels. But abnormal aggregation of phytoplanktons could not occur because of lack of light and high current velocity. In Conclusion, this yellowish colored water zone was caused not by abnormal aggregation of phytoplanktons but by inorganic matters such as sand or soil particles, $85\%$ of which consisted of suspended solids.

• Journal of Environmental Science International
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• v.24 no.6
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• pp.769-776
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• 2015

This study was conducted to determine the effects of high temperature and deficit irrigation on growth and yield of hot pepper. Hot pepper was subjected to four irrigation treatments: fully irrigation (FI), 10, 20, and 30 days deficit irrigation (DI) combination with high temperature treatment. Control plants were grown natural environment and conventional culture methods. The plant height treated with high temperature was significantly higher than that of control plant. At FI combination with high temperature treatment, growth parameters such as stem diameter, leaf area, fresh and dry weight were the greatest. The yield was the greatest (2,036 kg/10a) under control, DI combination with high temperature treatment decreased by approximately 42% compare with FI combination with high temperature treatment. The number of abnormal fruits was approximately 38/plant under control, which was the smallest and that of 30 days DI combination with high temperature was higher 3.3 times compare with control. Flower abscission and calcium deficiency induced by DI treatments, especially those physiological disorder promoted by increasing DI treatments period. Results indicated that yield of hot pepper reduced by DI treatments, these results suggest that the growers should irrigate to proper soil moisture for preventing reduction of total fruit yield.

• Korean Journal of Acupuncture
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• v.29 no.1
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• pp.17-22
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• 2012

Objectives : The purpose of this study is to discuss the diagnostic classification of the traditional medicine for pilosis, and the hair removal treatments in traditional medicine and its clinical application. Backgrounds : In recent years, appearance and beauty have become main interest that have positioned in the medical area. In clinical Korean medicine, a variety of methods such as moxibustion, superficial bleeding, multiple microneedling, facial meridian massage, herbal medicine facial pack, laser acupuncture, and intense pulsed light (IPL) have been applied. Methods and Results : Pilosis, a condition of abnormal hair growth, is stated for the first time in the publication, [Pathogenesis and Manifestations of All Diseases] by Chao Yuan-fang in 610 A.D. It shows that pilosis has been recognised as a disease for ages in Asia. Reviewing several publications, we found multiple approaches to pilosis were already existed in korean medicine. They include internal medicinal classification and its' medications. Acupuncture treatments also focused on regulation of radical causes and superficial removal of abnormal hairs. Specific treatments includes body and ear acupuncture, ear acupressure, hypodermic acupuncture, hypodermic acupuncture injection, laser acupuncture treatment. Physical and chemical methods of hair removal were widely invented. we resulted that significant scientific approaches to pilosis are under way in the korean medical field, and found a variety of medical treatments such as herbal medicines and dermatological methods. Conclusions : Hair removal treatments for pilosis in traditional medicine has a long history. Combined with advanced modern technology it can achieve greater advance in cosmetology.