• Management & Information Systems Review
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• v.36 no.2
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• pp.157-185
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• 2017

This study was carried out with the attention that the concept of entrepreneurial orientation has been applied at various levels of CEO, employee, management, and organization as a whole. The differences between these concepts were examined by discriminant validity and convergence validity, and the causal relationship between these concepts and performance was analyzed. A total of 96 questionnaires were collected and analyzed. The results show that CEO's entrepreneurial orientation, employee's entrepreneurial orientation, manager's entrepreneurial orientation and organizational entrepreneurial orientation have convergent validity and discriminant validity, and that these variables have different effects on the firm 's innovation performance and financial performance. In the analysis of the mediating effect, when the variables of all levels were put into a single variable, the innovation performance mediates between the entrepreneurial orientation and the financial performance in all variables. However, when all variables are applied simultaneously, innovation performance has mediating effect only on the relationship between organizational entrepreneurship orientation and financial performance. This shows that there is a conceptual difference according to applied level. As a result of the analysis of the causal relationship by the application level of entrepreneurial orientation, it is found that causality is formed among the entrepreneurial orientation variables. In particular, CEO's entrepreneurial orientation influences employee's entrepreneurial orientation, manager's entrepreneurial orientation, and organization's entrepreneurial orientation, and again, employee's entrepreneurial orientation and managerial entrepreneurial orientation form a causal relationship that influences organization's entrepreneurial orientation. In the relationship between innovation performance and financial performance, CEO's entrepreneurial orientation, organization's entrepreneurial orientation, and manager's entrepreneurial orientation are influencing innovation performance, and the only variables influencing financial performance are organization's entrepreneurial orientation. In conclusion, the limitations of the study and its future direction are presented.

• Management & Information Systems Review
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• v.36 no.3
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• pp.151-165
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• 2017

This study investigates the effect of revenue recognition by percentage of completion method on financial analysts' earnings forecasting information in order industry. Specifically, we examines how the analysts' earnings forecast errors and biases differ according to whether or not to report the unbilled revenue account balance and the level of unbilled revenue account balance. The sample consists of 453 firm-years listed in Korea Stock Exchange during the period from 2010 to 2014 since the information on unbilled revenue accounts can be obtained after the adoption of K-IFRS. The results are as follows. First, we find that the firms with unbilled revenue account balances have lower analysts' earnings forecast accuracy than the firms who do not report unbilled revue account balances. In addition, we find that the accuracy of analysts' earnings forecasts decreases as the amount of unbilled revenue increases. Unbilled revenue account balances occur when the revenue recognition of the contractor is faster than the client. There is a possibility that managerial discretionary judgment and estimation may intervene when the contractor calculates the progress rate. The difference between the actual progress of the construction and the progress recognized by the company lowers the predictive value of financial statements. Our results suggest that the analysts' earnings forecasts may be more difficult for the firms that report unbilled revenue balances as applying the revenue recognition method based on the progress criteria. Second, we find that the firms reporting unbilled revenue account balances tend to have higher the optimistic biases in analysts' earnings forecast than the firms who do not report unbilled revenue account balances. And we find that the analysts' earnings forecast biases are increases as the amount of unbilled revenue increases. This study suggests an effort to reduce the arbitrary adjustment and estimation in the measurement of the progress as well as the introduction of the progress measurement method which can reflect the actual progress. Investors are encouraged to invest and analyze the characteristics of the order-based industry accounting standards. In addition, the results of this study empower the accounting transparency enhancement plan for order industry proposed by the policy authorities.

• Management & Information Systems Review
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• v.30 no.4
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• pp.253-292
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• 2011

This study is significant of groping for the autonomous perspective of a medication system for the establishment of harmonious regional labor-management relationship and investigating a plan to minimize previously labor disputes through both analyzing mediation cases and finding out any core issue from the labor-management relationship, with matters experienced in the mediation field when I had served as a mediator. Specially, this study has also objectives to prevent previously any labor dispute through analyzing and minimizing the issue of the labor dispute by case and to establish harmonious labor-management relationship thereby. Further since it is necessary to understand the organization and roles of the regional labor relations commission in order to understand the concrete matters in respect of the labor dispute mediation, this study shall be to explore in detail the matters relating hereto and to acquire general knowledge of mediation through case analysis. Additionally, there is little studies exploring alternative research for the establishment of reasonable labor-management relationship with core issues referred a mediation to the labor relations commission through both the position heightening of the labor relations commission and the analysis of core issues until now. Thus, this study may provide a theoretical base for raising a technique to enhance negotiation skill through acquiring the previous training or full knowledge on the approaching manner to be taken by the labor and management in the collective bargaining or wage bargaining on the basis of items analyzed by core issue. The heightening perspectives to be acquired through the analysis of 50 or more mediation cases are as follows. First, it deems to be important what position each mediation party takes. Second, the information acquired by an investigator in the preliminary investigation before holding the mediation is very importantly utilized in the mediation. Third, the gumption of mediators in charge of the mediation is very helpful for the resolution of a case. Fourth, it shall be preceding to understand dispute issues. After reviewing fully the investigation report of an investigator, if separate review is required, it is tried to hold a separate meeting and then reduce the number of issues asserted by the labor & management and, if the number of such issues is reduced, the mediation may approach to be concluded. Fifth, it shall be kept in mind that any matter other than the scope of the law be based on not the judgement of mediator but the legal interpretation. Sixth, it is necessary for both labor and management parties to take a positive approach so as to make the healthy labor & management relationship anchored. Seventh, notwithstanding the mediators are part-time and take a service attitude, it shall be encouraged to abstain from slandering or inveighing against the mediators because the mediation is taken against oneself. Eighth, it is necessary to convert the management's recognition about a labor union. Ninth, it is necessary to not raise any issue on the matters, such as time-off system and multiple labor union, etc., which are legally enforced. Tenth, it is confirmed that the regional labor relations commission plays a bridge role of narrowing down the issue difference between the labor and management.

• Management & Information Systems Review
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• v.31 no.4
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• pp.167-195
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• 2012

This study focuses on the characteristic of socio-psychological gender of a consumer except a biological gender. Socio-psychological gender is the self-image of a consumer which is related to the gender role. The goal of this study is, first, to examine if socio-psychological gender has more effect on the purchase intention than biological gender. Second, by classifying a group with femininity among socio-psychological gender, it is to examine what kinds of shopping value it aims at. Finally, it is to examine the difference between men and women from the purchase intention according to the circumstances. The result of this study is summarized as follows. First, a consumer can have both characteristics of biological gender and socio-psychological gender. There are masculinity, femininity, bisexuality, and undifferentiated type for the classification of socio-psychological gender. This study shows that there is relatively much bisexuality which has masculinity and femininity at the same time. The outcome showed that the purchase intention was higher for the product which corresponds to socio-psychological gender of a consumer than biological gender. Second, it indicated that a group with femininity pursued pleasurable shopping as compared to a group with masculinity. By contrast, it showed that a group with masculinity aimed at practical shopping more greatly. Finally, it showed that while women are less sensitive to the purchase intention at the male-dominated circumstances, men's purchase intention get lower at the female-dominated circumstances.

• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Korean Journal of Food Science and Technology
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• v.11 no.1
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• pp.42-49
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• 1979

In order to evaluate the utility of the anthocyanins of Amaranthys tricolor L. as an edible pigment, the present study was undertaken to investigate the effects of pH. temperature, ascorbic acid, sugars and their degradation products, quercetin, thiourea, sodium pyrophosphate and metal ions on the stability of the anthocyanins in the model systems. The results obtained from this study were as follows. 1. The degradation of total anthocyanins was retarded as the pH levels decreased from 8.0 to 1.0. At pH 1.0, however. the initial degradation reaction proceeded faster than at pH 2.0 to 3.0 2. On heating in buffered aqueous solution at $80^{\circ}C$, the total anthocyanin content was higher at pH 2.0 than other pH levels. Increasing the storage temperature accelerated greatly the pigment degradation. In darkness at $40^{\circ}C$, after 10 days, only 19% of the original amount was left, while at $2^{\circ}C$, under the same conditions of storage, approximately 90% of the pigment was retained. The half-life of the pigment, 63.0 days at $2^{\circ}C$, shortened to 1. 7 days at $40^{\circ}C$. 3. An increase in ascorbic arid concentration from 0. 15 to 0.50 mg/ml lowered the anthocyanin retention. 4. There was no significant difference between glucose and fructose in anthocyanin degradation effect. Furfural was more effective than other sugar degradation products, formic acid or levulinic acid in accelerating anthocyanin breakdown. 5. Neither quercetin nor sodium pyrophosphate had a protective effect on the anthocyanins in the presence of ascorbic acid, while, in the systems 0.5 or 1 mg/ml of thiourea with $150{\;}{\mu}g/ml$ of ascorbic acid, the loss of anthocyanins was significantly reduced. 6. Both mercuric and cupric ions in 30 ppm greatly accelerated anthocyanin degradation.

• The Journal of Korean Society for Radiation Therapy
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• v.29 no.1
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• pp.57-68
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• 2017

Purpose: The purpose of this study was to compare volumetric modulated arc therapy(VMAT) with fixed-field intensity modulated radiation therapy(IMRT) using non-coplanar beam when the shape of target is irregular and the location is adjacent to organ at risk(OAR). Materials and Methods: The subjects of this study were a total of 6 patients who had radiation therapy for whole scalp(2 patients), partial scalp(2 patients), and whole ventricle(2 patients) by True Beam STX(Varian Medical Systems, USA). VMAT plans consisted of coplanar or non-coplanar arcs which can minimize the volume of OAR included in beamlets. All fixed-field IMRT plans consisted of non-coplanar beams using more than 2 angles of Couch. Results: The VMAT and IMRT plans were compared with regard to the maximum dose of both lens, both optic nerves, optic chiasm, and brain stem and the mean dose of both eyeballs and hippocampus. VMAT plans showed higher dose than ncIMRT plans at more than 6 of all OARs in every patient, and the ratio was from 1.1 times to 8.2 times. In case of total scalp and partial scalp, the volume of brain which received more than 20 Gy in the VMAT plans was 2 times larger than the volume in the ncIMRT plans. In case of whole ventricle, there was no significant difference. Target coverage was satisfied in both plans($PTV_{100%}=95%$). The maximum dose in target volume and required monitor unit(MU) of ncIMRT were higher than them of VMAT plans. Conclusion: Even though ncIMRT is less efficient than VMAT with regard to required MU and treatment time, the dose to OARs is much lower than VMAT and PTV Coverage is similar with VMAT. If the shape of target is irregular and location is adjacent to OAR, comparison VMAT plan with ncIMRT plan deserves to be considered.

• Journal of Intelligence and Information Systems
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• v.16 no.3
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• pp.163-179
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• 2010

Recentlythe concept of fast fashion is drawing attention as customer needs are diversified and supply lead time is getting shorter in fashion industry. It is emphasized as one of the critical success factors in the fashion industry how quickly and efficiently to satisfy the customer needs as the competition has intensified. Because the fast fashion is inherently susceptible to trend, it is very important for fashion retailers to make quick decisions regarding items to launch, quantity based on demand prediction, and the time to respond. Also the planning decisions must be executed through the business processes of procurement, production, and logistics in real time. In order to adapt to this trend, the fashion industry urgently needs supports from intelligent quick response(QR) system. However, the traditional functions of QR systems have not been able to completely satisfy such demands of the fast fashion industry. This paper proposes an intelligent quick response system for the fast fashion(IQRS-FF). Presented are models for QR process, QR principles and execution, and QR quantity and timing computation. IQRS-FF models support the decision makers by providing useful information with automated and rule-based algorithms. If the predefined conditions of a rule are satisfied, the actions defined in the rule are automatically taken or informed to the decision makers. In IQRS-FF, QRdecisions are made in two stages: pre-season and in-season. In pre-season, firstly master demand prediction is performed based on the macro level analysis such as local and global economy, fashion trends and competitors. The prediction proceeds to the master production and procurement planning. Checking availability and delivery of materials for production, decision makers must make reservations or request procurements. For the outsourcing materials, they must check the availability and capacity of partners. By the master plans, the performance of the QR during the in-season is greatly enhanced and the decision to select the QR items is made fully considering the availability of materials in warehouse as well as partners' capacity. During in-season, the decision makers must find the right time to QR as the actual sales occur in stores. Then they are to decide items to QRbased not only on the qualitative criteria such as opinions from sales persons but also on the quantitative criteria such as sales volume, the recent sales trend, inventory level, the remaining period, the forecast for the remaining period, and competitors' performance. To calculate QR quantity in IQRS-FF, two calculation methods are designed: QR Index based calculation and attribute similarity based calculation using demographic cluster. In the early period of a new season, the attribute similarity based QR amount calculation is better used because there are not enough historical sales data. By analyzing sales trends of the categories or items that have similar attributes, QR quantity can be computed. On the other hand, in case of having enough information to analyze the sales trends or forecasting, the QR Index based calculation method can be used. Having defined the models for decision making for QR, we design KPIs(Key Performance Indicators) to test the reliability of the models in critical decision makings: the difference of sales volumebetween QR items and non-QR items; the accuracy rate of QR the lead-time spent on QR decision-making. To verify the effectiveness and practicality of the proposed models, a case study has been performed for a representative fashion company which recently developed and launched the IQRS-FF. The case study shows that the average sales rateof QR items increased by 15%, the differences in sales rate between QR items and non-QR items increased by 10%, the QR accuracy was 70%, the lead time for QR dramatically decreased from 120 hours to 8 hours.

• Korean Journal of Ecology and Environment
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• v.37 no.3 s.108
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• pp.319-331
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• 2004

This study was conducted to evaluate the ecological impact of freshwater bivalve (Corbiculidae) on plankton communities in experimental enclosure systems (2 m ${\times}$ 2 m ${\times}$ 2 m). During the acclamation period of one month, cyanobacteria, including Microcystis viridis and Microcystis aeruginosa, dominated in both control and treatment enclosures with no noticeable density difference. After the addition of 100 mussels, dominant species of phytoplankton shifted from Microcystis to Scenedesmus in concert with slight decrease in the cell density and the increase of N/P ratio. However, cell density in the control quickly increased, accompanied with changes of dominant species to Oscillatoria spp. With the introduction of additional 500 musseles in the treatment enclosure, dominant phytoplankton species in both enclosures were replaced with Selenastrum spp. and Cryptomonas sp. In the initial stage, the total zooplankton abundance in the control was higher than that of treatment, but it was reversed after the addition 100 mussels. After mussel density increased up to 600 indivisuals, zooplankton density in the treatment decreased with dominance of small taxa, such as rotifers and nauplius. However, abundance and carbon biomass of large zooplankton, such as Bosmina longirostris and Diacyclops thomasi were maintained in a high level compared with those of control. During the study period, Chl. a concentration in mussel treatment and control increased with DIP and $NH_3-N$, respectively. Due to the increase of $NH_3-N$, especially after the introduction of additional 500 mussels, nitrogen limitation did not occur in the treatment enclosure in contrast with strong nutrient limitation occurred in the control. These results indicate that filter-feeding Corbicula could exert important impact on nutrient recycling and plankton community structure in a freshwater ecosystem, through direct feeding and competition for the same food resource as zooplankton on one hand, and through alteration of nutrient availability on the other.

• Korean Journal of Ecology and Environment
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• v.36 no.2 s.103
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• pp.181-190
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• 2003

An investigation was conducted on the aquatic environment of the Okchon Stream watershed six times from May to September 2002. The results of investigation revealed that variation of environmental factors were quite significant for each stream and reach, showing a significant difference between running water and stagnant water. Aquatic nutrients were relatively low in the upstream, gradually increasing as the influx of treated wastewater into the stream increased. This suggests that the point source definitely affected the nutrient content of the stream. In particular, the variations of SRP and $NH_4$ were very distinct in the watershed compared to other nutrients. Thus, it can be considered as a major factor in evaluating the effect of treated wastewater. Immediately after the influx of treated waste-water, the average content of SRP rose to 919.3 ${\mu}g$ P/l. This was a very effective level in the watershed, suggesting that the percentage of the nutrients in the water was controlled by the content of P. The constant supply of treated wastewater was found to be a critical factor in triggering the increase in chl-a in the embayment of the stream. With the proliferation of the blue-green algae, the content of chl- a ranged 234.5${\sim}$1,692.2 ${\mu}g/l$. The maximum standing crops exceeded $1.0{\times}10^6$ cells/ml in August, which was more than 200 times the level for red tide in the freshwater. This result was well reflected in other environmental factors, with 100% of AFDM/TSS reflecting the severity of water pollution by algae. Therefore, the reduction of P and N con-tents in the treated wastewater is critical in improving the aquatic environment of the stream as well as water quality management for the reservoir.