• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.57-66
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• 2021

The outbreak of the financial crisis, the lack of corporate governance practices in Iraqi companies, the high level of earnings management (EM), and weak firm performance (FP) have all encouraged the purpose of this study. This study proposes to achieve the following objectives: (I) to investigate the influence of governance mechanisms on the earnings management practices, (II) to investigate the consequence of EM on FP. The study sample includes 65 Iraqi firms listed on the Iraqi stock exchange for six years from 2012 to 2018, with 390 firm-year observations. The hypotheses were tested using panel data regression. According to the findings, Iraqi companies prefer to use real EM rather than accruals EM to avoid reporting losses. Discretionary cash flow, production costs, and cash flow from operation are examples of actual operations employed to undertake EM. Furthermore, according to the findings of this study, board meeting frequency and female onboard have a significant and negative influence on EM. Besides, the internal audit function was found not to affect EM. On the other hand, results revealed a significant and negative relationship between EM and FP. According to the study, management prefers to minimize cash and accrual expenditure during the economic downturn.

• Physical Therapy Korea
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• v.13 no.2
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• pp.35-42
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• 2006

The walker provides stability for walking for people whose lower extremities are disabled. It is important to measure and determine the appropriate height of a walker to conserve energy and to improve function. The purposes of this study were to examine effects of walker height and gait velocity on triceps, latissimus dorsi muscle activation, and energy expenditure index (EEI) during ambulation with a walker. Fifteen healthy subjects participated in this study. Each subject was assigned a walker with one of three heights (high, standard, lower height) and of two gait velocities (comfortable gait velocity or fast gait velocity). Electromyographic data were collected from triceps and latissimus dorsi, and EEI was determined from each condition. Two-way repeated analysis of variance (ANOVA) was used to determine the statistical significance. Post hoc comparison was performed with the Bonferroni test. The results of this study were summarized as follows: 1. There was a significant difference in the %MVIC of triceps among different walker height factors. Post hoc comparison revealed that %MVIC of dominant triceps brachii was more significantly increased in patients who used the higher walker than those who used the lower walker (p<.05). 2. There were significant differences in the %MVIC of the latissimus dorsi among different walker height factors and gait velocity factors. Post hoc comparison revealed that the %MVIC of dominant latissimus dorsi was also more significantly increased in patients who used the higher walker than those who used the lower walker (p<.05) and in those who used the faster gait velocity than those who used the slower gait velocity (p<.05). 3. There were significant differences in the EEI among different walker height factors and gait velocity factors. Post hoc comparison revealed that the EEI was significantly increased among those who used higher and lower walkers compared with the standard walker. The EEI was also more significantly increased among those who used the fast gait velocity than those who used the slower gait velocity (p<.05). It has been concluded that increased muscle activation in triceps and latissimus dorsi was required when the walker height increased and that more energy was exp ended when the gait velocity increased. Therefore, from the findings of this study, it is recommended that walker height be adjusted according to the purposes of gait training and that healthy subjects conserve energy when ambulating with standard walkers in a comfortable gait velocity.

• Journal of Korean Society of Water and Wastewater
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• v.31 no.2
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• pp.149-159
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• 2017

It is considered necessary to renewal a considerable number of water supply facilities in Korea because they began to be intensively buried in the period of rapid economic growth. Accordingly, local water providers are required to take measures against this situation, but they have currently been caught in a vicious circle of the lack of budget spent in renewing water supply facilities because county-based small-scale local water supply cannot afford to cover annual expenditures with their revenues from water rates. Therefore, this study developed an optimal renewal planning model capable of achieving a balance of financial revenue and expenditure in local water supply using nonlinear programming and furthermore of minimizing the total cost incurred during the analysis. To this end, this study selected the water supply area located in County Y as a research area to build the financial revenue and expenditure and used Solver function provided by Microsoft Excel to use nonlinear programming. As a result, this study developed an optimal renewal planning model minimizing incurred costs in consideration of 6 items in the financial revenue and expenditure. The optimal renewal plan was modeled according to the available annual budget. As a result, this study proposed SICD, a scenario to minimize total costs from the perspective of water suppliers, and SITS, a scenario to minimize the increase in water rates from the perspective of consumers. It can be said that the method proposed in this study is the core of the optimal financial and renewal plans as a final stage of asset management for water supply facilities. Therefore, it is considered possible for local water providers to use the method proposed in this study according to circumstances for the asset management of water supply facilities.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.20 no.44
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• pp.163-169
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• 1997

Due to the increasing of the number of cars and bad road conditions, car accidens are increasing every you in Korea. When a person meets a car accident, it is necessary for him to analyze and determine whether applying insurance or not, because standard discount rate and special increasing rate change with accident types and the amount of accident expenditure. When we consider insurance rate that includes more then ten elements, we need a decision making, In this paper, S insurance company investigated previous car causers in 1988, 1989, 1990 to 1996 with 600,000 real data. We investigate probability density functions and cumulative distribution functions for each year using ARENA software. We can apply the results of this study to various accidents that occur under uncertainty in our life. I hope that this paper contribute to strengthening competitive power of companies and developing new insurance rate systems in future.

• Asian Journal of Innovation and Policy
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• v.6 no.1
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• pp.94-110
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• 2017

This paper approaches knowledge capital as social infrastructure and analyzes its impact on economic growth. To this end, we constructed a panel dataset for 120 countries for the years 2000-2014 and estimated the economic growth function using the panel analysis. As proxies for knowledge capital, we used the R&D expenditure per capita and the number of patent applications per thousand people in each country, both measured in stock. Economic growth was measured in terms of real GDP per capita and real value added per capita at the industry level. The empirical findings demonstrate that knowledge capital accumulated in a society significantly promotes economic growth. Especially R&D stock increases real value added per capita in all industries-not only manufacturing, but also services and agriculture-implying substantial inter-industry spillover effects. The findings of this study suggest that knowledge capital boosts economic growth as core social infrastructure.

• Electronics and Telecommunications Trends
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• v.28 no.6
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• pp.13-27
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• 2013

SDN(Software Defined Network) 기술이 미국을 중심으로 먼저 출발하였으며 NFV(Network Function Virtualization) 기술은 유럽을 중심으로 한 SDN의 경쟁적인 기술로 초기에는 인식이 되었으나, 두 기술의 상호 시너지 효과를 고려하여 2013년 하반기부터는 다양한 형태의 협력 방안들이 표준단체, 산업체 및 캐리어들로부터 소개되고 있다. 두 기술이 지향하는 가장 큰 목표는 하드웨어의 의존성을 배제하고 네트워크 및 서비스를 추상화함으로써 캐리어들이 신규 서비스를 Time-to-Market에 맞게 그러면서도 유연하게 출시하고 제어 및 관리를 중앙집중 방식으로 제공하여 CAPEX(Capital Expenditure) & OPEX(Operating Expense)를 최소화 하는데 있다. 본고에서는 이 두 기술의 표준화 및 기술 동향, 그리고 아직은 태동기인 두 기술이 지향하는 다양한 Use Case들과 적용사례를 캐리어 환경 중심으로 살펴보고 향후 상용화 및 산업화에 대한 장 단기 발전 전망에 대해 기술 중심으로 예측해 본다.

• Clinical and Experimental Pediatrics
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• v.48 no.2
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• pp.126-137
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• 2005

New insights in the complex metabolic pathways and its control mechanism for energy homeostasis have refined our understanding of the pathophysiology of obesity. It is now recognized that there are several additional regulatory mechanism such as peripheral signals including leptin, ghrelin, GLP-1 and PYY and cellular signals including uncoupling proteins and ${\beta}$ Adrenergic receptors, which contribute to the regulation of food intake and energy expenditure, respectively. In addition, the function of adipocyte as an endocrine organ in energy homeostasis has been recently emphasized. Recent findings suggest that elevated levels of adipokines, such as leptin, adiponectin, resistin and TNF-${\alpha}$, in addition to increased free fatty acid level could be related to the pathophysiology of insulin resistance in obesity. For effective treatments and prevention of obesity, further studies on the circuits of neural and endocrine interactions in the regulation of energy homeostasis are needed.

• Journal of the Korean Society of Clothing and Textiles
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• v.28 no.5
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• pp.690-700
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• 2004

The purposes of this research were to segment consumer groups according to sportswear benefits sought and to find the differences among the groups in regard to domestic vs imported brand attitudes, internet vs department store attitudes, and sportswear purchasing behavior. The subjects used for the research were 773 male and female consumers who were residents in Seoul. The data were analyzed by factor analysis, cluster analysis, ANOVA, and Duncan test. The results showed that there were four sportswear benefit segments: figure compensation/ ostentation, individuality, comfort/function, and youth-oriented groups. Statistical analyses showed that the four sportswear benefit segments were different in regard to imported brand attitudes, department store attitudes, and sportswear purchasing behavior. For example, figure compensation/ ostentation segment had more positive attitude toward imported brands and department stores, considered design and advertisement important as sportswear selection criteria, and had a highest expenditure on sportswear purchase. The implications of the research were discussed.

• Korean journal of food and cookery science
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• v.18 no.1
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• pp.109-118
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• 2002

The purpose of this study was to identify the behavioral, attitudinal, and demographic correlates of light, medium, and heavy users of eating out at family restaurants. Among 358 reponses from the subjects, 224 responses were utilized for the analysis, and 134 responses were reserved for validating the discriminant function. Descriptive statistics, reliability analysis, stepwise discriminant analysis, canonical discriminant analysis, and anova analysis were used for this study. The findings from this study were as follows: First, He behavioral characteristics were found to discriminate among the three usage groups. Second, it was found that heavy users expressed greater difference between perception and expectation on the quantity of food that are appropriately served and the consistent quality of food at every visit. Third, the usage rate of eating out was not dependent on the sex, but dependent on the companion, average expenditure, and the time of eating out in chi-square test. Finally, the results of the study provide some insight into the pattern of marketing strategies that can be successfully used by the managers of family restaurants.

• IE interfaces
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• v.13 no.2
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• pp.217-224
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• 2000

This paper analyzes the effects of setup cost reduction in a dynamic lot-sizing model for a single-facility multi-product problem. In the model, demands for each product are known, no backlogging is allowed, and a single resource is employed. Also, setup cost is defined as a function of capital expenditure to invest in setup cost reduction. Furthermore, in each production period the facility (or plant) produces many products, each representing a fixed part of the involved production activity (or input resource quantity). In this paper, the structure of the optimal solution is characterized and an efficient algorithm is proposed for simultaneously determining the optimal lot size with reduced setup cost and the optimal investment in setup cost reduction. Also, the proposed algorithm is illustrated by a numerical example with a linear and an exponential setup reduction functions.