• Asia Pacific Journal of Business Review
• /
• 제2권2호
• /
• pp.17-44
• /
• 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.

• 동의생리병리학회지
• /
• 제17권6호
• /
• pp.1538-1542
• /
• 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.

• 대한가정학회지
• /
• 제33권3호
• /
• pp.149-163
• /
• 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.

• 한국철도학회:학술대회논문집
• /
• 한국철도학회 2010년도 춘계학술대회 논문집
• /
• pp.139-150
• /
• 2010

최근 한국에서는 세계적인 녹색기술을 맞아 향후 차세대 교통 시스템으로서 튜브 트레인 시스템의 본격적인 연구가 진행되고 있다. 한국 철도기술연구원(KRRI, Korea Railroad Research Institute)에서 튜브 트레인 시스템의 건설을 위한 목적으로 연구가 진행되고 있다. 본 논문에서는 기초연구의 일환으로 축대칭하며 긴 형상의 수송체가 가지는 다양한 튜브(터널) 내부의 압력, 막힘비율, 운행속도를 파라미터로 선정하여 전산해석을 수행하였다. 세부사항으로는 동일 형상의 운송체가 동일 운행속도를 가지고 일반적 압력의 개활지(오픈 시스템, 개활지 운행)를 운행할 때와, 다양한 환경(튜브 내 압력, 막힘비율, 운행속도)의 튜브 내부를 운행할 때에 대하여 튜브 트레인의 공력특성 연구를 수행하였다. 이를 통하여 다양한 운행속도-막힘비율 별로 개활지와 동일 에너지 효율 나오는 튜브 내 압력(P-D 관계)을 계산하였고, 막힘비율 증가에 따른 튜브 내 감압 정도(P-${\beta}$ 관계), 다양한 막힘비율-튜브 내 압력 별로 운행속도에 따른 전체 항력 양상(D-V 관계)을 보여 주었다. 그리고 개활지 운행시와 튜브 내부 운행시의 에너지 효율(주행저항)을 비교하였고, 튜브 내부 운행 시 트레인이 갖는 효율과 관계되는 충격파 발생의 임계속도(critical V-B 관계) 및 한계속도(V-P 관계)를 얻을 수 있었다. 이러한 연구의 결과는 튜브 시스템 설계 및 건설에 꼭 필요한 것이며 가이드라인을 제시했다.

• 초등상담연구
• /
• 제7권1호
• /
• pp.37-66
• /
• 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.

• 대한한방내과학회지
• /
• 제28권4호
• /
• pp.709-716
• /
• 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.

• 소성∙가공
• /
• 제33권1호
• /
• pp.18-35
• /
• 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.

• 대한한방내과학회지
• /
• 제22권4호
• /
• pp.675-681
• /
• 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.

• 한국유통학회지:유통연구
• /
• 제12권1호
• /
• pp.65-84
• /
• 2007

본 연구는 프랜차이즈 시스템에 참여하는 본부와 가맹점 관계를 브랜드 중심으로 관계해지 및 구조적인 관련성에 대해서 설명하고자 하였다. 즉, 프랜차이즈 시스템에 있어서 브랜드 자산, 내부브랜드 활동, 갈등과 관계해지 간에 어떠한 관련성이 있는 지를 브랜드를 중심으로 연구하였다. 연구방법은 브랜드를 외생적 요인과 내생적 요인으로 구분하여 탐색적 연구를 진행하였다. 실증대상은 국내 프랜차이즈 시스템에 참여하고 있는 가맹점이다. 연구결과, 브랜드의 외생적 요인인 거래특유 투자와 브랜드 자산, 브랜드 커뮤니케이션은 브랜드의 내생적 요인인 브랜드 내재화와 갈등에 영향을 미쳤으며, 관계해지에도 영향을 주는 것으로 나타났다. 또한 브랜드의 내생적 요인은 관계해지에 영향을 주는 것으로 나타났다. 이를 통해 본 연구는 프랜차이즈 시스템의 지속적인 관계유지를 위해 브랜드의 역할에 대한 이론적, 관리적 시사점을 도출하였다.

• 고려인삼학회:학술대회논문집
• /
• 고려인삼학회 1988년도 학술대회지
• /
• pp.36-38
• /
• 1988

골수에서 DNA, RNA 및 단백질에 대한 인삼의 효능을 조사하였던 바 $\alpha$-naphthyl-isothio-cyanate로 유도된 간담즙성 상해에도 좋은 효과가 있을 것으로 사료 되었다. 본 연구결과 몇가지 인삼성분이 배양한 간세포에서 DNA합성과 세포증식에 촉진효과를 나타내었다. 또한 전통적인 치료제와 관련하여 간질환에 대한 인삼의 임상적 효과에 대해서 논의하고자 한다.