• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.465-474
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• 2022

Using structural equation modeling, the study aims to investigate the causal relationship between working capital policies and working capital indicators on firm performance, including profitability and market value (SEM). The samples of 381 firms were selected from various industries listed on the Stock Exchange of Thailand (SET) from 2016 to 2020. The results showed that 1) there is an effect of working capital policies on profitability and market value; 2) there is an effect of working capital indicators on profitability and market value and 3) there is the effect of profitability on market value. From the results, it is suggested that conservative working capital investment policy (CIP) and conservative working capital financing policy (CFP) affect a company's performance in the Thailand context. In addition, shortening the cash conversion cycle (CCC) should be applied in management to increase profitability by reducing the receivables collection period (RCP) and inventory conversion period (ICP) while increasing the payables deferral period (PDP). The practical implications of the study provide the evidence that meeting the dues according to short CCC management can represent healthy liquidity in cash flow that helps gain investor confidence and the investment interest that further increases the market value.

• Clinical and Experimental Pediatrics
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• 제61권6호
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• pp.175-179
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• 2018

Perforation of the esophagus is an uncommon problem with significant morbidity and mortality. In children undergoing endoscopy, the risk of perforation is higher when interventional endoscopy is performed. The clinical features depend upon the site of esophageal perforation. Opinions vary regarding the optimal treatment protocol, and the role of conservative management in this context is not well established. Esophageal perforation that occurs as a consequence of endoscopy in children requires careful evaluation and management, as outlined in this article.

• 대한치과의사협회지
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• 제57권4호
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• pp.241-247
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• 2019

Etiology of temporomandibular disorders is multifactorial origin and complex. therefore, reversible and conservative treatment is recommended in the initial approach of TMD. oral appliances are widely used to manage TMDs, while their mechanisms of action and its effects remain controversial and unclear. The purpose of this paper was to review information regarding the types, designs, and materials of occlusal appliances and the rationale for the continued use of OS for the management of TMDs.

• 디지털융복합연구
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• 제14권8호
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• pp.105-113
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• 2016

본 연구는 중국의 국제회계기준의 채택시점을 중심으로 이전과 이후에 나타나는 보수적 회계처리의 차이점을 확인하기 위해 CSMAR(China Stock Market & Accounting Research)DB를 토대로 2002년부터 2014년까지의 패널 자료를 통해 유의적 차이점을 분석 검증하였다. 기업의 재무적 변화는 일반적으로 회계준칙의 변화 시점에서 차이가 나타날 수 있으며, 이러한 차이는 보수적 회계처리에 영향을 미칠 줄 수 있기 때문에 보수주의를 이해하는 것은 금융거래에 있어서 매우 유의미한 과정으로 볼 수 있다. 본 연구에서는 주당순이익 및 가격, 주식수익률, 부채비율을 통해 보수성을 측정하였다. 분석결과 보수적 회계처리는 기업회계기준의 도입 이후에 보다 높게 나타났으며, 부채비율이 높을수록 보수적 회계처리 비율이 높은 것으로 분석 되었다. 따라서 특정한 회계기준의 변화 시점에서 기업은 미래금융환경에 대한 불확실성이 증가되거나 신뢰성을 증가시키기 위해 보수적 회계처리를 유인하는 것으로 분석 될 수 있었다. 그러므로 본 연구에서는 회계기준과 준칙 등의 변화에 의한 실무적인 영향뿐만 아니라 향후 유사 연구에 유용한 지침을 제공 할 수 있을 것으로 기대 된다.

• Journal of Dental Anesthesia and Pain Medicine
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• 제22권1호
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• pp.39-47
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• 2022

Background: This was a randomized controlled clinical trial that aimed to evaluate the anesthetic efficacy of 2% lidocaine combined with different concentrations of epinephrine (plain, 1:200,000 and 1:80,000) during endodontic treatment of maxillary molars with symptomatic irreversible pulpitis. Methods: The trial included 144 adult patients who were randomly allocated to three treatment groups. All patients received buccal-plus-palatal infiltration. After 10 min, pulp sensibility testing was performed using an electric pulp test (EPT). If a tooth responded positively, anesthesia was considered to have failed. In the case of a negative EPT response, endodontic access was initiated under rubber dam isolation. The success of anesthesia was defined as having a pain score less than 55 on the Heft Parker visual analog scale (HP VAS), which was categorized as 'no pain' or 'faint/weak/mild' pain on the HP VAS. Baseline pre-injection and post-injection maximum heart rates were recorded. The Pearson chi-square test was used to analyze the anesthetic success rates at 5% significance. Results: Plain 2% lidocaine and 2% lidocaine with 1:200,000 epinephrine and 1:80,000 epinephrine had anesthetic success rates of 18.75%, 72.9%, and 82.3%, respectively. Statistical analysis indicated significant differences between the groups (P < 0.001, 𝛘² = 47.5, df = 2). The maximum heart rate increase was seen with 2% lidocaine solution with epinephrine. Conclusion: Adding epinephrine to 2% lidocaine significantly improves its anesthetic success rates during the root canal treatment of maxillary molars with symptomatic irreversible pulpitis.

• 한국콘텐츠학회논문지
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• 제22권5호
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• pp.174-186
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• 2022

본 연구는 기업 최고경영자가 흔히 사용하는 품질경영 메시지의 수사적 구조와 시청자 반응을 탐구한다. '삼성 회장 이건희 어록' 보도를 분석한 결과는 품질경영에 관한 수사적 구조를 제시한다. 이 구조에서 경영자는 "대외적 위기"라는 '수사적 상황(rhetorical situation)'에 대처하기 위해 "초일류 회사를 위한 품질경영"이라는 '설득적 주제'와 "혁신" "신상필벌"이라는 '실용적 수단'을 제시한다. 발언 영상을 본 대학생 308명의 반응을 다중회귀분석한 결과, 시청자가 보수적일수록, CEO의 매력과 전문성을 지각할수록, CEO의 품질경영 수사를 지지하는 편이었다. 서술형 답변에 따르면, 보수적 시청자는 품질경영 속 '앙트러프러너십(기업가정신)'에 호의적으로 반응하면서 도전과 혁신의 가치에 공감했다. 반면, 상당수 진보적 시청자는 "못하는 사람 누르고" 등 일부 표현을 문제 삼아 발언 전체에 반감을 보였고 평범한 노동자를 소외시키는 '한국형 신자유주의'의 일부로 CEO의 품질경영 레토릭을 인식했다.

• 경영과정보연구
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• 제32권5호
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• pp.261-285
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• 2013

본 연구는 이익조정과 회계보수주의에 대한 관계를 분석한다. 또한 이익조정과 보수주의에 대한 보다 분명한 관계를 분석하기 위해 이익조정의 개연성이 클 것으로 판단되는 적자회피기업과 Big-bath기업을 대상으로 이익조정과 보수주의의 관계를 분석하였다. 적자회피기업은 Subramanyam(1996)에 의해 당기의 비재량적 이익(당기순이익-재량적 발생액)이 음(-)이면서 보고이익이 양(+)인 기업(표본I) 또는 당기 비재량적 이익이 전연도 보고이익을 하회하면서 당기이익이 전연도 이익을 상회하는 기업(표본II)을 조정 전 이익의 적자를 회피하기 위한 적자회피기업으로 간주하였다. 그리고 Big-bath기업은 Strong and Meyer(1987)의 연구를 인용하여 비재량적 이익이 양(+)이면서 보고이익이 음(-)인 기업(표본III) 그리고 비재량적 이익이 전연도 보고이익을 상회하면서 당기보고이익이 전연도 보고이익을 하회하는 기업(표본IV)을 Big-bath기업으로 구분하였다. 적자회피기업과 Big-bath기업의 요건을 충족하지 않는 기업들은 비 이익조정기업으로 간주하여 주요표본기업들에 대한 통제기업으로 분류하였다. 분석결과, 적자회피기업(표본I, II)은 통제기업에 비해 회계 보수성이 낮은 것으로 분석되었다. 이는 적자회피기업의 이익상향 조정유인을 감안할 때 낮은 보수주의수준은 이익조정과 보수주의에 대한 음(-)의 관련성을 간접적으로 제시한 결과이다. 그러나 적자회피기업(표본I, II)만을 대상으로 이익조정과 보수주의에 대한 직접적인 관계를 분석한 결과, 유의한 양(+)의 결과가 나타났는데, 이는 적자회피 기업의 보수주의수준이 통제기업에 비해 낮을지라도 이들 기업들의 투자자 및 채권자들은 높은 발생액에 따른 대리비용을 고려하여 기업으로 하여금 보수주의를 강화하도록 요구하게 되고, 기업은 투자자 및 채권자의 요구를 반영한 결과일 수 있다.

• Restorative Dentistry and Endodontics
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• 제39권2호
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• pp.120-125
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• 2014

Use of an apical plug in management of cases with open apices has gained popularity in recent years. Biodentine, a new calcium silicate-based material has recently been introduced as a dentine substitute, whenever original dentine is damaged. This case report describes single visit apexification in a maxillary central incisor with necrotic pulp and open apex using Biodentine as an apical barrier, and a synthetic collagen material as an internal matrix. Following canal cleaning and shaping, calcium hydroxide was placed as an intracanal medicament for 1 mon. This was followed by placement of small piece of absorbable collagen membrane beyond the root apex to serve as matrix. An apical plug of Biodentine of 5 mm thickness was placed against the matrix using pre-fitted hand pluggers. The remainder of canal was back-filled with thermoplasticized gutta-percha and access cavity was restored with composite resin followed by all-ceramic crown. One year follow-up revealed restored aesthetics and function, absence of clinical signs and symptoms, resolution of periapical rarefaction, and a thin layer of calcific tissue formed apical to the Biodentine barrier. The positive clinical outcome in this case is encouraging for the use of Biodentine as an apical plug in single visit apexification procedures.

• Advances in environmental research
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• 제4권2호
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• pp.105-117
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• 2015

The groundwater is a very important part of the environment and must be protected for the benefit of the present and future generation. The contamination of soil and groundwater by chemicals has become an increasing concern in the recent past. These chemicals enter the groundwater system by a wide variety of mechanisms, including accidental spills, land disposal of domestic and industrial wastes and application of agricultural fertilizers. Once introduced into an aquifer, these contaminants will be transported by flowing groundwater and may degrade water quality at nearby wells and streams. For improving the management and protection of groundwater resources, it is important to first understand the various processes that control the transport of contaminants in groundwater. Predictions of the fate of groundwater contaminants can be made to assess the effect of these chemicals on local water resources and to evaluate the effectiveness of remedial actions. In this study, an attempt has been made to investigate the behaviour of solute transport through porous media using laboratory experiments. Sodium chloride was used as a conservative chemical in the experiment. During the experiment, pulse boundary condition and continuous boundary conditions were used. Experimental results have been presented for conservative solute transport in the sand. The pattern of the break through curve remains almost same in all the cases of varying flow rate and initial concentration of conservative chemical.

• International Journal of Costume and Fashion
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• 제8권1호
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• pp.65-74
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• 2008

Religion is deeply connected with human culture and life, and affects all areas of religious people's lives. The aim of this study was to find out how fashion-conservativeness of religious people and non-religious people differ in Korea. Ten religious people and ten atheists all in their twenties were interviewed to find out the differences between religious people and non-religious people related to their viewpoints on clothes. The twenties age group was selected because people in their twenties are sensitive to fashions and styles, and a fair proportion of males and females were selected. The subjects were asked demographic questions, questions about their religion and faith, whether or not they thought they were conservative or affected by religion, and finally, what they thought of photographs of certain styles. 12 photographs from the 2006-7 F/W collections of London, Paris, New York and Milan were presented to the subjects. The photographs were from the Vogue U.K. website and divided into 6 major styles based on verbal evidence used to describe the collections in catwalk reports: "Sexy," "attitude/confidence," "luxury," "sophisticated/chic," "feminine," and "rock." In conclusion, religious people were found to be more conservative than non-religious people in their twenties because they prefer more conservative and covered up styles, have more negative views of bold and skin-showing trends, and regard some styles to be too sexy when non-religious people do not.