• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.169-176
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• 2020

Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping, prior opinion, audit quality, and financial condition on going concern opinion. Research sample consists of 80 listed manufacturing companies on the Indonesian Stock Exchange surveyed between 2013 and 2017. Analysis data uses logistic regression. Based on the result, prior opinion affects going concern opinion, while opinion shopping, audit quality, and financial condition have no effect on going concern opinion. The significant effect of prior opinion on going concern opinion indicates that auditors consider the evaluation of the previous condition of companies' concern problematic since going concern is hard to be solved in a short-term period. This research provides recommendations for companies to increase their business ability so going concern problem can be avoided. This research also suggests to auditors to consider prior opinion to issue current opinion since previous companies' condition can be used as a general picture to initiate the auditing process.

• 한국의류학회지
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• 제31권4호
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• pp.624-632
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• 2007

The purpose of this study is to analyze whether a degree of media and appearance concern have an effect on appearance management of workers, and to analyze difference of appearance management with worker's men and women. A survey was conducted from September 20 to October 2 in 2006, among worker's men and women. The 538 subjects were used to statistics, and the statistical analysis methods were frequency analysis, reliability analysis, factor analysis, t-test, and multiple regression analysis. First, a degree of media concern factors were determined to be media-advertisement concern, media-information concern. And a degree of appearance concern factors were determined to be appearance-styling concern, appearance-management concern. Second, a degree of media and appearance concern factors had an effect on appearance management of workers. Therefore, the more a degree of media and appearance concern was higher, the more appearance management was higher. Third, worker's women than men were shown to have many concern about media, appearance concern and appearance management.

• 복식문화연구
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• 제19권5호
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• pp.1119-1132
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• 2011

The purpose of this study was to investigate the influences of appearance concern and body satisfaction on the appearance management behavior of male college students. For data collection, a questionnaire was administrated to 538 male college students in Gwangju city, Korea, from June 1 to June 20, 2011. To analyze the data, the SPSS 18.0 statistics package was used, and descriptive statistical analysis, factor analysis, reliability analysis(Cronbach' ${\alpha}$), regression analysis, path analysis, and t-test were conducted. The results were as follows. First, it appeared that concern of appearance had positive influences on the appearance management behavior. Also, there was a significant difference between the high-appearance-concern group and the low-appearance-concern group, as the high-appearance-concern group generally conducted greater appearance management behaviors than the low-appearance-concern group. Second, it appeared that concern of appearance had positive influences on body satisfaction, especially, on the aspect of face-satisfaction. Further, the results showed that the high-appearance-concern group seemed to have a higher body satisfaction than the low-appearance-concern group. Third, the result suggested that body satisfaction generally had positive influences on the aspects of appearance management behavior. Fourth, it was found that appearance concern had direct impact on the appearances management behavior without mediation body satisfaction.

• 한국산학기술학회논문지
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• 제16권1호
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• pp.735-743
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• 2015

서비스 지향 아키텍처(Service Oriented Architecture)는 엔터프라이즈 애플리케이션 개발 시 유연성을 보장하여, 비즈니스 변화에 최대한 민첩하게 대응하도록 지원한다. 그럼에도 불구하고 비즈니스와 제약조건을 하나의 서비스로 코딩하는 일반적 접근법은 비즈니스 룰의 변경을 위하여 전체 결합로직을 변경하는 등 많은 자원을 소모하게 된다. 본 논문에서는 이러한 문제점을 개선하기 위하여 서비스 시스템 개발에 관점 지향 기법(Aspect Oriented Approach)을 확장하여 적용한다. 관점 지향 기법의 기존 핵심관심(Core Concern), 횡단관심(Cross Cutting Concern)이외에 비즈니스 프로세스와 서비스에 포함된 비즈니스 룰을 룰관심(Rule Concern)이라는 새로운 관심사로 분리한다. 룰관심은 수준에 따라 프로세스 룰관심(PRA: Process Rule Aspect)과 서비스 룰관심(SRA: Service Rule Aspect)으로 구분된다. 시스템은 이러한 관심사의 분리를 통하여 핵심관심, 횡단관심 및 룰관심으로 각각 모듈화 되고 독립적으로 유지보수 되어 서비스 시스템의 적용성, 재사용성 및 유지보수성을 높일 수 있다.

• Journal of Information Technology Applications and Management
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• 제21권2호
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• pp.149-165
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• 2014

This paper has studied whether cultural factors have an effect on privacy concern of Internet users in Korea and China. The result has shown that power distance, individualism, uncertainty avoidance, and long-term orientation are positively related to privacy concern, while masculinity is negatively related to privacy concern. This study has also found some similarities and differences between the two countries. First, privacy concern of Korean Internet users is significantly higher than that of Chinese users. Second, individualism and uncertainty avoidance significantly affect privacy concern in both Korea and China, although individualism in Korea has stronger effect than that in China. Third, long term orientation has a significant effect in only Korea while power distance is significant only in China. These results suggest that an online company doing businesses in multiple countries should have country-specific privacy policies to deal with the privacy concern of Internet users in different countries.

• 동아시아식생활학회지
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• 제18권3호
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• pp.294-301
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• 2008

The purpose of this study was to analyze the effects of food neophobia on food choice motives, such as health concern, weight control, ethical concern, and vegetable consumption. A total of 290 questionnaires were completed. Moderated regression analysis was used to measure the moderating effects of food neophobia. Results demonstrated Model 3 to be the best fit, compared to Model 1 and Model 2. In Model 3, the effects of health concern and food neophobia on vegetable consumption were statistically significant (p<0.01). However, the effects of weight control and ethical concern on vegetable consumption were not statistically significant (p>0.05). As expected, the combination of health concern and food neophobia had a significant effect on vegetable consumption (p<0.05). However, weight control and food neophobia, and ethical concern and food neophobia had no significant effects on vegetable consumption (p>0.05). Moreover, health concern related to vegetable consumption was statistically significant at all levels of food neophobia, except, when level of food neophobia was high (p<0.001). In developing and testing moderated regression models, which integrate relationship among food neophobia, health concern, weight control, ethical concern and vegetable consumption in the future, this study may provide a deeper understanding of the complex relationship among vegetable consumption behavior-related variables.

• Journal of Preventive Medicine and Public Health
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• 제19권1호
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• pp.100-122
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• 1986

Obtaining an available information on health concerns of parents of school-age children and furthermore developing the sound policy for the public on health education, this study was conducted during Nov.-Dec. 1985 in the four selected areas; Seoul, large, middle and small city, and farming and fishery villages for 3,337 parents of schoolchildren in Korea. In this study, parents complected a questionnaire containing 34 items related to health concerns(e.g. drinking alcohol, air pollution, cancer, etc. see Table 4 and Fig. 2). For each health items, respondents were asked to indicate a choice between three levels of concern; 'Very high concern,' 'Moderate concern,' 'Little concern', and 'No opinion'. An analysis of responses indicated that most of the top ten health concerns identified by parents as cancer, abortions among high school students, medical malpractice, water pollution, traffic accidents, air pollution, suicide of parents and homicide of offspring, heart disease, venereal diseases, and high blood pressure in that order. Those health problems about which respondents were least concerned were more closely related to the individual, such as drinking alcohol, smoking, tooth decay, gum disease, underweight, overweight. Of greater concern were more such as water pollution, abortions among high school students, air pollution, accidents, medical malpractice. For cancer, heart disease, high blood pressure, various accidents, environmental pollution, parents showed high concern, however, for health issues which contributed as causative influences such as lung cancer from smoking and liver cirrhosis and traffic accidents from drinking alcohol showed less concern. Relationship between parent's residential areas, educational level and sex distribution and health concern showed little difference, however, for these issues parents identified as relatively high concern. Most parents stowed more concern in sex-related of family-related health issues such as abortions among high school students, suicide of parents and homicide of offspring.

• 유통과학연구
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• 제11권3호
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• pp.5-11
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• 2013

Purpose - Going concern is one of fundamental concepts in accounting and auditing and sometimes the assessment of a company's going concern status that is a tough process. Various going concern prediction models' based on statistical and data mining methods help auditors and stakeholders suggested in the previous literature. Research design - This paper employs a data mining approach to prediction of going concern status of Iranian firms listed in Tehran Stock Exchange using Particle Swarm Optimization. To reach this goal, at the first step, we used the stepwise discriminant analysis it is selected the final variables from among of 42 variables and in the second stage; we applied a grid-search technique using 10-fold cross-validation to find out the optimal model. Results - The empirical tests show that the particle swarm optimization (PSO) model reached 99.92% and 99.28% accuracy rates for training and holdout data. Conclusions - The authors conclude that PSO model is applicable for prediction going concern of Iranian listed companies.

• The Journal of Korean Physical Therapy
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• 제14권2호
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• pp.199-218
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• 2002

This study was conducted to examine obese children's self-efficiency feeling and health promotion behavior in order to provide basic information on prevention of children obesity. Data were collected in June, 2001 from 349 normal weight children and 351 obese children, who were fifth or sixth graders at 14 primary schools located in Seoul, Busan, Daegu, Gwangju, Ansan, chungju, and Gumi. The data were analyzed through using Chronbach's $\alpha$, frequency analysis, $X^2-test$, ANOVA, and Pearson correlation. The results of this study can be summarized as follow. 1. The factor of children obesity was significantly different in the variables of sex, parents obesity, brother or sister obesity, father's occupation, level of living, health condition, and satisfaction level with their bodies. On the other hand, it was not significantly different in the variables of father's education level, mother's education level, mother's occupation, level of father's concern about health, and level of the children's concern about health. 2. In the case of normal weight children, dietary efficiency feeling was significantly different in the variables of level of father's concern about health and level of children's concern about health. In th case of obese children, the dietary efficiency feeling was significantly different in the variables of mother obesity, parents' education level, father's occupation, and the children's satisfaction level with their bodies. In the case of normal weight children, exercise efficiency feeling was significantly different in the variables of sex, level of parents's concern about health, and level of the children's concern about health. In the case of obese children, the exercise efficiency feeling was significantly different in the variables of grade, brother and sister obesity, parents' education level, father's occupation, and the children's satisfaction level with their bodies. In the case of normal weight children, social efficiency feeling was significantly different in the variables of brother and sister obesity, parents' education level, level of parents' concern about health, and level of the children's concern about health. In the case of obese children, the social efficiency feeling was significantly different in the variables of parents' education level, father's occupation, level of living, the children's health condition, and the children's satisfaction level with their bodies. 3. In the case of normal weight children, personal hygiene was significantly different in the variables of sex, level of parents's concern about health, and level of the children's concern about health. In the case of obese children, the personal hygiene was significantly different in the variables of parents' education level, father's occupation, mother's occupation, level of living, and level of parents' concern about health. In the case of normal weight children, dietary habit was significantly different in the variables of sex, level of parents's concern about health, and level of the children's concern about health. In the case of obese children, the dietary habit was significantly different in the variables of father's education level, mother's education level, level of living, and the children's satisfaction level with their bodies. In the case of normal weight children, exercise habit was significantly different in the variables of grade, sex, father's education level, mother's education level, and level of children's concern about health. In the case of obese children, the exercise habit was significantly different in the variables of grade, mother obesity, parents' education level, father's occupation, level of parent' concern about health, the children's health condition, and the children's satisfaction level with their bodies. In the case of normal weight children, prevention of infectious diseases was significantly different in the variables of sex, father's occupation, level of parents' concern about health, and level of the children's concern about health. In the case of obese children, the prevention of infectious diseases was significantly different in the variables of mother's education level and father's occupation. In the case of normal weight children, prevention of accident was significantly different in the variables of mother's education level, level of parents' concern about health, and level of the children's concern about health. In the case of obese children, the prevention of accident was significantly different in the variables of brother and sister obesity and mother's occupation. In the case of normal weight children, mental health was significantly different in the variables of father obesity, brother and sister obesity, parents' education level, and level of the children's concern about health. In the case of obese children, the mental health was significantly different in the variables of parents' educational level, father's occupation, mother's occupation, level of living, and the children's health condition. 4. According to the correlation between self-efficiency feeling and health promotion behavior, the higher the self-efficiency feeling was, the higher the level of health promotion behavior was. 5. The children obesity was influenced by the factors of level of living, level of parents' concern about health, the children's health condition, level of the children's concern about health, the children's satisfaction level with their bodies, dietary efficiency feeling, exercise efficiency feeling, social efficiency feeling, personal hygiene, dietary habit, exercise habit, prevention of infectious diseases, prevention of accident, and mental health. From the results of this study, it is clear that obese children's self-efficiency feeling is closely related with health promotion behavior. Therefore, it is necessary to strengthen children's self-efficiency feeling in order to make children control efficiently obesity for themselves.

• 유통과학연구
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• 제18권9호
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• pp.19-30
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• 2020

Purpose: As an environmental concern increases, customers pay more attention to purchase organic food. While customers' purchase intention of organic food has been widely studied, there are lacks of researches regarding the moderation effect of environmental concern and the interactive effect of level of education based on the Theory of Planned Behavior (TPB). This study examines the influence of level of education and environmental concern on purchase intention based on the Theory of Planned Behavior and organic food in Vietnam. Research design, data and methodology: The methodology of mixed methods of qualitative and quantitative is applied with a survey of 420 customers being conducted to collect data from three biggest cities in Vietnam: Ho Chi Minh, DaNang and Hanoi. SPSS 23 and SMART-PLS 3.2 are used for data analysis. Results: The result shows that the customers have more environmental concern which increases their attitude to the intention of purchasing organic food. Moreover, there has not the three-way interactive effect of level of education, environmental concern and attitude on purchase intention toward organic food. Conclusions: This enriches the existing literature with the moderation of environmental concern to the relationship between attitude and purchase intention toward organic food in Vietnam based on the Theory of Planned Behavior.