• Asia Pacific Journal of Business Review
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• v.2 no.2
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• pp.17-44
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• 2018

This study investigates whether the positive relation between the real earnings management (REM) and audit fees reported by Choi et al. (2016) differs before and after the Sarbanes-Oxley Act (SOX), and varies cross-sectionally depending on the existence of internal control problems. Using a large sample of U.S. firms, we find that the positive relation between REM and audit fees is stronger than the same relation between AEM and audit fees in the post-SOX period, whereas the opposite is true in the pre-SOX period. We also find that the positive relation between REM and audit fees is intensified for firms with material internal control weaknesses.

• Journal of Physiology & Pathology in Korean Medicine
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• v.17 no.6
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• pp.1538-1542
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• 2003

This Study was carried out for proof of confidence of Iris Diagnosis. We analyzed relation between Iris Signs and Chief Complain, and then analyzed relation between Iris Signs and Past History. The rate of relation between Iris Signs and Chief Complain was 72.1 %. The rate of relation between Iris Signs and Past History was 52.9%. synthetically, We had known that this diagnosis method have probability of 79.7%. It was confirmed that there are close correlations between Iris Signs and Chief Complain and between Iris Signs and Past History.

• Journal of the Korean Home Economics Association
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• v.33 no.3
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• pp.149-163
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• 1995

This study investigated the relation between children's internal-external locus of control and social comtetency. The subjects of this study were 453 mothers and their children of third and sixth grades in the five elementary schools located in Seoul. The modified version of Nowicki and Strickland's CN-SIE(Locus of Control Scale for Children) was administered to asses the children's internal-external locus of control. To assess the children's social competency, questionaire developed by Lee Kyung Hee(1993) was used. The major findings of this study were as follows : 1) There was significant interaction between grade level and sex in children's locus of control. Significant difference was found in children's locus of control in terms of children's social status level. 2) Significant difference were found in children's social competency in terns of children's sex and social status level. 3) Children's social comtetency was positively related to the internal locus of control orientation. 4) The relation between children's internal-external locus of control and social competency for boys was greater than that for girls. The relation between children's locus of control and social competency was not influenced by children's grade level, but affected by children's social status level. Social status level was positively related to the relation of the two concerned variables.

• Proceedings of the KSR Conference
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• 2010.06a
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• pp.139-150
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• 2010

Recently, full-scale research about a passenger tube train system is being progressed as a next-generation transportation system in Korea in light of global green technology. The Korea Railroad Research Institute (KRRI) has commenced official research on the construction of a tube train system. In this paper, we studied various parameters of the tube train system such as the internal tube pressure, blockage ratio, and operating speed through computational analysis with a symmetric and elongated vehicle. This study was about the aerodynamic characteristics of a tube train that operated under standard atmospheric pressure (open field system, viz., ground) and in various internal tube environments (varying internal tube pressure, blockage ratio, and operating speed) with the same shape and operating speed. Under these conditions, the internal tube pressure was calculated when the energy efficiency had the same value as that of the open field train depending on various combinations of the operating speed and blockage ratio (the P-D relation). In addition, the dependence of the relation between the internal tube pressure and the blockage ratio (the P-${\beta}$ relation) was shown. Besides, the dependence of the relation between the total drag and the operating speed depending on various combinations of the blockage ratio and internal tube pressure (the D-V relation) was shown. Also, we compared the total (aerodynamic) drag of a train in the open field with the total drag of a train inside a tube. Then, we calculated the limit speed of the tube train, i.e., the maximum speed, for various internal tube pressures (the V-P relation) and the critical speed that leads to shock waves under various blockage ratios, which is related to the efficiency of the tube train (the critical V-${\beta}$ relation). Those results provide guidelines for the initial design and construction of a tube train system.

• The Korean Journal of Elementary Counseling
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• v.7 no.1
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• pp.37-66
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• 2008

This study has been carried out with the aims of developing a comprehensive inventory of peer relation problems, which is based on the Korean Inventory of Interpersonal Problems Circumplex scales (KIIP-C). It also aims to examine reliability and validity of the inventory, and provide a preliminary norms. For the current study, inventory items were culled from the following sources: the Korean Inventory of Interpersonal Problems Circumplex scales (KIIP-C), various current scales dealing with peer relations of children, and a survey of children's peer relation problems. The preliminary items for each scale were administered to 220 fourth through sixth graders. The resulting skewness of distribution, kurtosis, mean and standard deviation, item-total correlation, internal consistency, and meanings of the items were comprehensively considered in selecting the final 64 items. In order to check on reliability, internal consistency, convergence and discrimination reliability of the final items and scales, the data were collected from 1,046 fourth through sixth graders currently attending four elementary schools. The study results can be summarized as follows. Internal consistency of the inventory of peer relation problems showed the range between .70-.94 (median value of .75), split-half reliability between .67-.83 (median value of .75), and test-retest reliability between .69-.88 (median value of .81). Inter-correlation of 8 scale scores and factor analysis results of individual ipsative scores showed that the circumplex property of inventory of peer relation problems is appropriate. Regarding correlations between various existing indices and scales related to peer relation problems, both convergence reliability and discrimination reliability were found to be fair. When the scale scores for the inventory of peer relation problems compared according to the factors of gender and grade, the primary effects of gender and grade were statistically meaningful whereas effects of interaction between gender and grade were not. This study can be considered meaningful in that it constructed an inventory for a comprehensive evaluation of peer relation problems specific for children and provided preliminary norms.

• The Journal of Internal Korean Medicine
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• v.28 no.4
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• pp.709-716
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• 2007

Objective : We present reference values of flow velocities of intracranial and extracranial cerebral arteries and relation with change factor. Method : We checked transcranial Doppler ultrasonography on mean velocity, systolic velocity, pulsatility index, and resistance index of 252 patients. We also compared differences of change factor. Result : The result showed a difference by sex and age and relevance between vessels besides mean velocity of vessels related with past history and social history. Conclusion : According to the above results, females showed higher velocity of all vessels. With advancing age, subjects showed reduction in velocity and increase in pulsatility index and resistance index. Anterior cerebral, middle cerebral, and posterior cerebral artery increased in proportion to velocity of internal carotid artery and basilar artery. Vessel velocity correlated with diabetes mellitus, hypertension and hyperlipidemia.

• Transactions of Materials Processing
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• v.33 no.1
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• pp.18-35
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• 2024

In the present work, the evolution rules for the internal variables including continuum damage factors are obtained using the thermodynamic framework, which are in turn facilitated to derive the elastic-plastic constitutive relation for the particulate composites. Using the Mori-Tanaka scheme, the homogenization on state and internal variables such as back-stress and damage factors is carried out to procure the rate independent plasticity relations. Moreover, the degradation of mechanical properties of constituents is depicted by the distinctive damages such that the phase and interfacial damages are treated individually accordingly, whereas the kinematic hardening is depicted by combining the Armstrong-Frederick and Phillips' back-stress evolutions. On the other hand, the present constitutive relation for each phase is expressed in terms of the respective damage-free effective quantities, then, followed by transformation into the damage affected overall nominal relations using the aforementioned homogenization concentration factors. An emphasis is placed on the qualitative analyses for strain localization by observing the perturbation growth instead of the conventional bifurcation analyses. It turns out that the proposed constitutive model offers a wide range of strain localization behavior depending on the evolution of various internal variable descriptions.

• The Journal of Internal Korean Medicine
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• v.22 no.4
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• pp.675-681
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• 2001

Objectives : It was designed for making theoretical base about the relation of the Spleen, Stomach and the liver which could be used in clinic. Methods : Including Huang Di Nei Jing(黃帝內經), the 22 kinds of books written about the relation of the Spleen, Stomach and the Liver, and 2 kinds of papers were referenced. They were divided and studied according to physiology, pathology, meridian system and treatment. This study is focused on internal organ theory. Conclusion 1. In physiology, the Liver has the function of smoothing and regulating the flow of vital energy(Ki), while the Spleen is in charge of digestion and transportation. 2. In pathology, there can be informed disharmony of the Spleen, Stomach and the Liver, blood deficiency in the Liver and Spleen, jaundice, and bleeding etc. 3. In meridian system, the junction points of Spleen Meridian and Liver Meridian are Liv14, SP6, SP12, SP13. 4. In treatment, 1) If there is disharmony of the Liver and Spleen, the Liver must be soothed and the function of Spleen invigorated. 2) If there is disharmony of the Liver and Stomach, the Liver must be soothed and the function of Stomach invigorated.

• Journal of Distribution Research
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• v.12 no.1
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• pp.65-84
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• 2007

The relation between franchiser and franchisee participated the franchise system was studied focused on brand for the correlation of relationship dissolution. Basically the relation among brand equity, internal brand, conflict and relationship dissolution based on brand on franchise system were investigated. The study of external factor and internal one of brand recognized by franchisee was conducted. The questionnaire was carried out for franchisee participated of national franchise system. The results showed that the brand external factor of brand transaction cost, brand equity and brand communication had influence on brand dissolution by the affection of brand identification and conflict classified as brand internal factor. In addition, brand internal reinforcement factor affected brand dissolution also. The structural causal inference between internal factor and external one was examined. Finally, the theoretical and managerial insight were suggested on the brand role for the consecutive relation as well as the limit of the study and future suggestion were included.

• Proceedings of the Ginseng society Conference
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• 1988.08a
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• pp.36-38
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• 1988

We have studied the ginsenoside effect on DNA RNA and protein synthesis in bone marrow. Ginseng was found to have a beneficial effect on ${\alpha}-napthyl-isothio-cyanate-induced$ hepatobiliary damage. Stimulatory effects of some ginsenosides were shown for cell proliferation and DNA synthesis in a culture liver cell line. The clinical applicability of ginseng on liver diseases will be discussed in relation to traditional medicine.