• Title/Summary/Keyword: direct-and indirect management

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Assessing the Relations Between Financial Statements Financial Management and Financial Satisfaction of Urban Households: Based on the System Theory (도시가계의 재정상태 재무관리 및 재정적 만족의 관계분석: 체계론의 적용가능성 검토)

  • 김순미
    • Journal of Families and Better Life
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    • v.11 no.2
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    • pp.195-207
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    • 1993
  • This study was performed to analyze a path model that investigated the relations among financial statements financial management and financial satisfaction of urban households. For this purpose conceptual framework based on the system theory was suggested. Empirical test's results showed some evidence has been provided that supported that conceptual frame-work. The level of living and gap between the level and standard of living measure were vital in the model investigating financial management and financial satisfaction, There were statistically significant direct effects of them on financial management however there were many indirect effects that mediate through them as well Also The financial management was accepted in the model investigating financial satisfaction. There was statistically significant direct effect on it and indirect effect that mediated through the financial management.

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A Hybrid Blockchain-Based Approach for Secure and Efficient IoT Identity Management

  • Abdulaleem Ali Almazroi;Nouf Atiahallah Alghanmi
    • International Journal of Computer Science & Network Security
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    • v.24 no.4
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    • pp.11-25
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    • 2024
  • The proliferation of IoT devices has presented an unprecedented challenge in managing device identities securely and efficiently. In this paper, we introduce an innovative Hybrid Blockchain-Based Approach for IoT Identity Management that prioritizes both security and efficiency. Our hybrid solution, strategically combines the advantages of direct and indirect connections, yielding exceptional performance. This approach delivers reduced latency, optimized network utilization, and energy efficiency by leveraging local cluster interactions for routine tasks while resorting to indirect blockchain connections for critical processes. This paper presents a comprehensive solution to the complex challenges associated with IoT identity management. Our Hybrid Blockchain-Based Approach sets a new benchmark for secure and efficient identity management within IoT ecosystems, arising from the synergy between direct and indirect connections. This serves as a foundational framework for future endeavors, including optimization strategies, scalability enhancements, and the integration of advanced encryption methodologies. In conclusion, this paper underscores the importance of tailored strategies in shaping the future of IoT identity management through innovative blockchain integration.

An Empirical Study on Value Relevance of Tax Benefits (조세지원제도의 기업가치관련성에 관한 연구)

  • Choi, Heon-Seob;Park, Jong-Oh
    • Korean Business Review
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    • v.20 no.1
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    • pp.123-143
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    • 2007
  • This paper empirically examines whether the tax effect of indirect tax reductions such as reserves deductible and direct tax reductions such as tax credits and tax reductions is significantly associated with value relevance. That is, direct and indirect tax reductions bear upon an increase in accounting earnings and decrease in cash outflows through reducing tax burdens. The empirical result in this paper shows that firm value is significantly related to the tax effect of reserves for business improvement and other tax reserves, which comprise parts of the book value of equity through tax benefits, but is not significantly related to the tax credits and reserves deductible as necessary expenses that comprise accounting earnings. This paper also analyzes the difference in value relevance between direct tax reductions and indirect tax reductions(That is, Hypothesis No.5). We find that there are no significant differences between direct tax reductions and indirect tax reductions. Because the regressive coefficients of direct tax reductions and indirect tax reductions are not significantly.

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Assessment of the Contribution of Poultry and Pig Production to Greenhouse Gas Emissions in South Korea Over the Last 10 Years (2005 through 2014)

  • Boontiam, Waewaree;Shin, Yongjin;Choi, Hong Lim;Kumari, Priyanka
    • Asian-Australasian Journal of Animal Sciences
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    • v.29 no.12
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    • pp.1805-1811
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    • 2016
  • The goal of this study was to estimate the emissions of greenhouse gases (GHG), namely methane ($CH_4$), nitrous oxide ($N_2O$), and carbon dioxide ($CO_2$) from poultry and pig production in South Korea over the last 10 years (2005 through 2014). The calculations of GHG emissions were based on Intergovernmental Panel on Climate Change (IPCC) guidelines. Over the study period, the $CH_4$ emission from manure management decreased in layer chickens, nursery to finishing pigs and gestating to lactating sows, but there was a gradual increase in $CH_4$ emission from broiler chickens and male breeding pigs. Both sows and nursery to finishing pigs were associated with greater emissions from enteric fermentation than the boars, especially in 2009. Layer chickens produced lower direct and indirect $N_2O$ emissions from 2009 to 2014, whereas the average direct and indirect $N_2O$ emissions from manure management for broiler chickens were 12.48 and $4.93Gg\;CO_2-eq/yr$, respectively. Annual direct and indirect $N_2O$ emissions for broiler chickens tended to decrease in 2014. Average $CO_2$ emission from direct on-farm energy uses for broiler and layer chickens were 46.62 and $136.56Gg\;CO_2-eq/yr$, respectively. For pig sectors, the $N_2O$ emission from direct and indirect sources gradually increased, but they decreased for breeding pigs. Carbon dioxide emission from direct on-farm energy uses reached a maximum of $53.93Gg\;CO_2-eq/yr$ in 2009, but this total gradually declined in 2010 and 2011. For boars, the greatest $CO_2$ emission occurred in 2012 and was $9.44Gg\;CO_2-eq/yr$. Indirect $N_2O$ emission was the largest component of GHG emissions in broilers. In layer chickens, the largest contributing factor to GHG emissions was $CO_2$ from direct on-farm energy uses. For pig production, the largest component of GHG emissions was $CH_4$ from manure management, followed by $CO_2$ emission from direct on-farm energy use and $CH_4$ enteric fermentation emission, which accounted for 8.47, 2.85, and $2.82Gg-CO_2/yr$, respectively. The greatest GHG emission intensity occurred in female breeding sows relative to boars. Overall, it is an important issue for the poultry and pig industry of South Korea to reduce GHG emissions with the effective approaches for the sustainability of agricultural practices.

Factors Influencing Conflict Management of Forestry Recreation - Case of MTB Users - (산림레크리에이션 갈등관리 영향요인 분석 - 산악자전거(MTB) 이용자 사례 -)

  • Shinn, Yun Ho
    • Journal of Agricultural Extension & Community Development
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    • v.26 no.2
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    • pp.85-97
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    • 2019
  • The conflict management of forest recreation, especially conflict management between hikers and MTB users, has drawn much attention as one of major issues in forest policy making. The main purpose of this study was to investigate hikers' conflict perception against MTB users and their attitudes toward the necessity of conflict management actions, and to identify factors influencing those attitudes. The research data were collected through online surveys of 644 men and women hikers who are aged 20 or older and not participating in MTB riding. The major findings of this study can be summarized as follows: First, the levels of goal interference and social value conflicts against MTB users were not so high, but rather, the awareness level of compatibility was much higher than that of conflict, and hikers' awareness level of safety risks posed by MTB users was also considerably high. Second, hikers' attitudes toward the necessity of conflict management actions were generally shown to be considerably positive, but those attitudes toward indirect management actions such as information, education, and compliance with norms of conduct, were significantly positive than those attitudes toward direct management measures such as zoning, enforcement, and regulations. Finally, the results of the multiple regression analysis showed that four factors that most significantly affect hikers' attitudes toward direct or indirect conflict management actions are behavioral norms conflict, safety risk, compatibility and age. Safety risks had most important influence on hikers' attitudes toward the direct management actions, but behavioral norms conflicts had most important influence on indirect management actions.

Comparison between Isokinetic Peak Torque and Isotonic 1RM on the Knee Joint

  • Jaehyun Yoo
    • Physical Therapy Rehabilitation Science
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    • v.12 no.2
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    • pp.201-205
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    • 2023
  • Objective: Resistance exercise is a necessary element to improve quality of life, and measurement and evaluation of muscle strength provide important information for prescription and management of rehabilitation and exercise programs. This study analyzed the correlation between direct and indirect 1RM for isokinetic maximum torque of the knee joint in order to provide useful information in the field of exercise programs. In addition, the flexion-extension ratio and the difference in left-right deviation were verified. Design: A cross-sectional study Methods: The subjects of this study were 33 healthy adult men and women without medical problems who participated in the health exercise class program at S University in Seoul. The correlation between isokinetic maximum torque and direct and indirect 1RM was analyzed, and a dependent t-test was performed to analyze the flexion-extension ratio and left-right deviation. Results: There was a high correlation between the isokinetic maximum torque and direct and indirect 1RM, and no statistically significant difference was shown between the test methods in the analysis of the flexion-extension ratio and left-right deviation. Conclusions: Isokinetic muscle function measuring equipment is expensive, so it is difficult to use it in local exercise rehabilitation and training sites. Through this study, it was found that direct and indirect 1RM isokinetic maximum torque showed a high correlation, and there was no difference in evaluating muscle function such as flexion-extension ratio and left-right deviation. Therefore, it is considered that the muscle function evaluation using 1RM in general field can be usefully utilized.

Study on the ICU Nurses' Intention to Use Restraints and Related Factors (중환자실 간호사의 억제대 사용의도와 관련 요인에 관한 연구)

  • 박명화;이병숙
    • Health Policy and Management
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    • v.8 no.2
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    • pp.191-215
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    • 1998
  • This descriptive correlational study was done to identify ICU nurses' intention to use restraints and related factors using Ajzen and Madden(1986)'s Theory of Planned Behavior. Self-reported questionnaires were used to measure intention and related factors. The subjects of this study were 287 ICU nurses in 21 general hospitals with at least 200 beds at Taegu, Pusan and Kyungbuk area in Korea. The results of this study were : 1. There were significant differences in intention according to age and marnital status, attitude according to educastion(with indirect measure), subjective norm according to career in ICU(with both measures), perceived behavioral control according to age and career in ICU(with direct measure), and knowledge according to education and position. 2. There were significant correlations among intention and all factors. Intention was correlated with attitude(r=.2119), subjective norm(r=.1112), and perceived behavioral control(r=.3448) with direct measure. Attitude was correlated with subjective norm(r=.2530), perceived behavioral control(r=.3005), and knowledge(r=.1388) with direct measure. Subjective norm was correlated with perceived behavioral control(r=.1321) with direct measure. Intention was correlated with attitude(r=.1496) and perceived behavioral control(r=.2922) with indirect measure. Attitude was correlated with subjectivenorm(r=.2829) and knowledge(r=-.1390) with indirect measure. Also, subjective norm was correlated with perceived behavioral control(r=.2363) with indirect measure. 3. ICU nurses' intention to use restraints was explained 16.7% by perceived behavioral control, attitude with direct measure, control belief, and age. By this study, it was foundr that ICU nurses reported high level of intention to use restraints. The most important predictor of intention to use restraints was perceived behavioral control toward using restrains, which reflected the easiness and difficulty in the use of restraints.

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A Study on the Effects of SMVEs Export Modes on Export Amount and Period

  • Coo, Byung-Mo
    • The Journal of Industrial Distribution & Business
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    • v.9 no.1
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    • pp.39-49
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    • 2018
  • Purpose - This present aims to analyze the effect of export modes on initial export amount and time to export by selecting export modes among various success strategies and factors. Research design, data, and methodology - It surveyed 980 small and mid-sized venture enterprises across Korea. The export modes and its impact on exports through frequency analysis and cross analysis, and validated through a PPML(regression analysis applied the enterprise growth model) analysis. Results - Five export modes were investigated : direct export, indirect export, transfer from direct export to indirect export, transfer from direct export to indirect export, and parallel export to indirect export. It was found that SMVEs that exported directly from establishment to initial export had the shortest period, and also had the highest export price Conclusions - From a marketing point of view, it took an average of 1.6 years to switch from export directly to indirect export or directly export, and the reason for the export modes conversion was to supplement export specialists and improve export competitiveness. And the export amount and time period that SMVEs establishes and export is a significant factor in export success strategy and there has been few prior study in export modes.

The Relative Influence of Political Ad Attitude and Candidate Cognition On the Candidate Attitude - Focused On Direct Comparative, Indirect Comparative, and Noncomparative Ad - (정치광고에서 광고 태도와 후보자 인지가 후보자 태도에 미치는 상대적 영향력에 관한 연구 -직접비교 광고, 간접비교 광고와 일반광고의 비교-)

  • Moon, Jae-Hak
    • Management & Information Systems Review
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    • v.32 no.5
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    • pp.101-117
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    • 2013
  • This study compares the relative effectiveness of affective factor(Ad attitude) and cognitive factor(candidate cognition) on candidate attitude among three ad types - direct comparative, indirect comparative, and noncomparative ads. The results showed that in direct comparative advertising context the candidate cognition is dominant in determining candidate attitude. In indirect comparative advertising context candidate cognition is also dominant in determining candidate attitude, but the difference is less than direct comparative advertising. In noncomparative advertising context the ads attitude is dominant in determining candidate attitude. According to research outcomes, it could be said that direct comparative advertising is more effective than indirect comparative advertising in political advertising area.

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Impact of Computerization on Direct and Indirect Nursing Time (병원전산화에 따른 직접 및 간접간호 양상의 변화)

  • Hwang, Jee-In
    • Journal of East-West Nursing Research
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    • v.11 no.1
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    • pp.58-64
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    • 2005
  • The purpose of this study was to examine impact of hospital computerization on the nursing practice. The study was conducted using the repeated measured design. The subjects were 166 nurses working at surgical nursing care units in a tertiary teaching hospital. A questionnaire was developed based on the Burke's study, and reviewed by a committee for content validity. Eighty-eight nurses responded the questionnaire throughout the study. Indirect nursing care time significantly decreased(p<0.05) after the computerization. These decrease related to time saving in checking physicians' order and writing nursing records. However, the change in direct nursing care time was not clear. In conclusion, the computerization led to the decrease in indirect nursing care time but it did not link to increase in direct nursing care time. Therefore, nurse managers should take into account redesign of the nursing works after computerization.

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