• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.457-468
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• 2021

This study seeks to examine the effects of fraud management accounting on organizational value creation of listed firms in Thailand through internal audit function and internal audit effectiveness as the mediators of the study. In addition, governance culture and digital capability are hypothesized to affect fraud management accounting, internal audit function, and internal audit effectiveness. The 297 listed firms in Thailand are the samples of the study. The structural equation model is applied to test the research relationships. The results of the study indicate that, firstly, fraud management accounting has an effect on internal audit function, internal audit effectiveness, and organizational value creation. Secondly, internal audit function affects both internal audit effectiveness and organizational value creation. It also mediates the fraud management accounting-organizational value creation relationships. Thirdly, internal audit effectiveness affects organizational value creation and it mediates the fraud management accounting-organizational value creation relationships. Finally, governance culture affects fraud management accounting, internal audit function and internal audit effectiveness. Accordingly, executives can support, promote and enhance the applications of fraud management accounting in an organization, and utilize its concepts as the valuable tools in order to create best organizational practices and achieve their business goals in the current and future operations.

• 구강회복응용과학지
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• 제18권2호
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• pp.81-91
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• 2002

Dental implant systems have shown many post-surgical problems and One of the most frequent problem is screw loosening. To reduce screw loosening, a number of methods have been tried and recently fundamental modification of fixture-abutment connection structure was developed and used the most frequently. Former implant system structure, such as Br${\aa}$nemark, had external hex with the height of 0.7 mm and later, fixture with external hex of 1.0 mm height and internal hex structure were developed. In addition, the method of morse taper application was introduced to reduce screw loosening. In this study, the level of screw loosening of each implant systems was compared based on the vibration loosening measurement of abutment screw of each implant systems. Analysis of measured value was performed using 3 kinds of methods, (i) Percentage of average of initial 3 times loosening-torque value(initial loosening value) to tightening-torque of 30 Ncm, (ii) Percentage of loosening-torque value after 200 N strength loaded(experimental value) to initial loosening value and (iii) Percentage of experimental value to 30 Ncm of tightening-torque. Each result of analyses shows the value of initial loosening, loosening by repetitive load and final loosening level. The results of this study were as follows. (1) Percentage of initial loosening value to tightening-torque was increased in order of 0.7 mm external hex, 1.0 mm external hex, internal hex and internal taper and all values between each groups showed statistical significance (p<0.05). (2) Percentage of experimental value to initial loosening value was increased in order of internal hex, 0.7 mm external hex, 1.0 mm external hex and internal taper. Value of internal taper showed significant difference with that of 0.7 mm external hex and internal hex (p<0.05). (3) Percentage of experimental value to tightening torque was increased in order of 0.7 mm external hex, 1.0 mm external hex, internal hex and internal taper. Values of all groups showed statistical significance (p<0.05) except between the groups of 1.0 mm external hex and internal hex. Based on those results, there was no significant difference of loosening-torque by repetitive loading except internal taper. It is supposed that implant system with high resistant capability against initial loosening could be recommended for clinical use. In addition, in case of single implant restoration, 1.0 mm external hex or internal hex could be recommended rather than 0.7 mm external hex, and the use of internal taper would be the most useful way to reduce screw loosening.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.927-939
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• 2020

This study aims at investigating the effects of internal control effectiveness on business survival of food businesses in Thailand through the mediators of productivity improvement and value creation. In this study, 155 food businesses in Thailand are the samples of the study. The results show that internal control effectiveness has a significant influence on productivity improvement and business survival. Productivity improvement critically affects value creation and business survival while value creation is an important determinant of business survival. However, internal control effectiveness has no relationship with value creation. Also, productivity improvement explicitly mediates the internal control effectiveness-business survival relationships. In summary, internal control effectiveness can enhance firms' sustainable competitive advantage, superior performance and long-term survival. Firms need to focus on internal control effectiveness through investing their assets and resources and utilizing their abilities, competencies and capabilities in order to continuously develop and improve their appropriate concepts and characteristics in an organization. Better internal control effectiveness definitely leads to more long-term survival. To generalize the research results, future research needs to collect data from other businesses and industries. Increased response rate of the study is important for future research to verify and confirm the research results.

• 동아시아경상학회지
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• 제8권4호
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• pp.1-18
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• 2020

Purpose - The current study attempts to reveal the causal relationship and identify the interrelationships among individual value, product selection attribute, and re-purchase intention of consumers when purchasing kimchi. Research design, data, and methodology - The surveys were distributed and retrieved to kimchi consumers in Seoul and Gyeonggi Province who were over 20 years old and who had purchased kimchi before. The current study utilized the self-reporting survey as the research method. Result - First, as a result of hypothesis 1 test, both internal value and external value had a significant effect. Second, as a result of hypothesis 2 test, while internal value had a significant effect, external value did not have a significant effect. Third, as a result of hypothesis 3 test, while internal value had a significant effect, external value did not have a significant effect. Fourth, as a result of hypothesis 4 test, all quality, brand, and price had a significant effect. Fifth, as a result of hypothesis 5 test, while internal value had a significant effect, external value did not have a significant effect. Conclusion - The current study aims to establish marketing and service strategies to maximize profits and secure competitive advantage in the kimchi industry through changes in the management strategy of the Korean kimchi industry.

• 한국조리학회지
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• 제22권8호
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• pp.78-88
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• 2016

This study conducted to find influences of selection attributes on consumer satisfaction as perceived by low-cost restaurant visiter by considering personal value. Developed survey was distributed and 428 sample who visited the low-cost franchise restaurant were employed the statistical analyze. The internal value and the external value included individual value in order to estimate the influence of the choice factor of the low-cost franchise restaurant on the quality of the product, and the choice factors were consisted of 3 variables that are quality, accessibility and service. Regression analysis was conducted to verify the relationships among the variables. As a result, the internal value (${\beta}=.236$, p<.0.01), and external value (${\beta}=.352$, p<.001) have the significant positive relationships with respect to quality. Second, the external value (${\beta}=.305$, p<.001) has the positive relationship with regard to accessibility, but the internal value has no significant relationships with level of accessibility. Third, the internal value (${\beta}=.828$, p<.001) has the significant positive relationship with regard to service, but there was no significant influences between external value and service in this study. Fourth, the internal value (${\beta}=.472$, p<.001), the external value (${\beta}=.479$, p<.001) were critical antecedents of the quality. Last, while quality (${\beta}=.858$, p<.001) has significant positive relationship with satisfaction, but it didn't show any relationships with accessibility and service.

• 한국생산제조학회지
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• 제7권1호
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• pp.75-81
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• 1998

We have studied internal quality including chemical compositions, microscopic structure and nonmetallic inclusion of test materials. We have analyzed tensile strength value, hardness value, impact value etc. In analyzing internal quality, all of the test materials showed typical ferrite+pearlite structure. But nonmetallic inclusion showed oxide and sulfide inclusions in medium carbon steels, and sulfide inclusion is S-free cutting steels. In ca+ S-free cutting steels, the calcium aluminate and sulfide complex inclusion had low-melting points as deformation of sulfide and oxide inclusion is existed. It was found that tensile strength and hardness give maximum value in medium carbon steels, where as minimum in Ca + -free cutting steels. But values of elongation, reduction of area impact are reverse. Fracture surface of impact specimen is ductile in free cutting steels but brittle in medium cabon steels.

• 대한한방내과학회지
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• 제19권2호
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• pp.28-36
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• 1998

Background : Yang-do-rack is frequently used in diagnosing syndromes in oriental medical hospital, but there has been few clinical report on Yang-do-rack. So we intended to find out the relationship among Yang-do-rack, general characteristics and the differentiaion of syndromes in acute stroke patients. Materials and Methods : In this study we selected the subjects who were hospitalized from March 1, 1998 to July 31. 1998 at the department of circulatory internal medicine at college of oriental medicine, in Kyung-Hee University, diagnosed acute cerebral infarction or hemorrhage within 7 days after onset time. We checked Yang-do-rack scores with Autonomic Nervous System YORAK (Sord Medicom co. Ltd, Korea) and calculated the scores of each diffentiation of syndroms. Resuts : 1. In left leg meridian, there was more numerical value male than female on LF1, LF2, LF4, LF6. The value of LF1, LF3, LF4, LF5 was getting lower as the score of heat-transformation syndrom(火熱證) increased. 2. In left arm meridian, there was more numerical value male than female on LH2, LH5. The value of LH1, LH3, LH5 was getting lower as the score of exuberance of Yang due to deficiency of Yin syndrom(陰虛陽亢證) increased. 3. In right leg meridian, there was more numerical value male than female on RF1, RF2, RF4, RF6. The value of RF3, RF5 was getting lower as the score of heat-transformation syndrom(火熱證) increased and RF4 as the score of exuberance of Yang due to deficiency of Yin syndrom(陰虛陽亢證) increased. 4. In right arm meridian, the value of RH1 was getting lower as the score of exuberance of Yang due to deficiency of Yin syndrom(陰虛陽亢證) increased. These results show that the Yang-do-rack diagnosis could offer supplemental help for diffrentiation of syndroms in acute stroke patient.

• 한국환경교육학회지:환경교육
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• 제19권1호
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• pp.80-89
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• 2006

The purpose of this study is to elucidate the concept of the internal value of environmental education (EE), and to present a new concept of 'Inquiry-Based EE' as a method to realize the internal value of EE. Since the introduction of EE, the 'external' value has been overwhelmingly present, as is shown in the commonly expressed purpose of EE. The ultimate goal of EE has been considered as to solve environmental problems through educational approach, which is important, but external value in relation with education. Generally, education has its own value, which may be more important than external value. But in EE area, that idea has not been discussed much. So, this study argued that EE has, or should have, the internal value of education. This study also examined the concept of inquiry, and presented it as two types of inquiry: the scientific inquiry and the 'insightful inquiry', and argued that the insightful inquiry is important as well as scientific inquiry in EE. Then, this study presented a new concept of 'inquiry-based EE', which can be defined as EE that is based on both the scientific and insightful inquiries, and makes the student be able to 'see' the world with the environmental world view. Lastly, this study presented also a new concept of 'Environmental Studies for EE, (ESEE)'. This means that the traditional environmental science is considered to be not well developed under the perspective of EE. From this viewpoint, this study presented the needed contents of the conceptually presented ESEE. In short, this research asserts that 'inquiry-based EE' is needed to make students 'see' the world environmentally, which is the very important value of EE, the internal value of EE, not very much examined. The 'inquiry-base EE' is considered to possibly advance EE as a new paradigm.

• 벤처창업연구
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• 제17권5호
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• pp.17-30
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• 2022

불확실한 환경에서 창업하는 기술창업기업의 경쟁우위에 동적역량이 매우 중요한 영향을 미친다는 점은 여러 연구에서 검증되어왔다. 그리고 이런 동적역량에는 외부기관 네트워크가 중요한 영향을 미친다. 이는 자원과 지식이 부족한 창업기업에게 더욱 중요하다. 동적역량에 직접적으로 유의한 영향을 미치는 네트워크는 가치사슬내부 네트워크 위주로 연구되어 왔다. 하지만 창업기업의 네트워크 활동은 가치사슬내부 네트워크 뿐만 아니라 가치사슬외부 네트워크와도 이루어지고 있다. 따라서 창업기업의 네트워크 활동이 동적역량에 미치는 영향을 연구하기 위해서는 두 가지 네트워크가 모두 포괄된 연구가 필요하지만, 선행연구가 부족하다. 본 연구에서는 기술창업기업을 대상으로 가치사슬외부 네트워크와 가치사슬내부 네트워크를 포괄하는 모델을 구성하고, 동적역량과 경쟁우위에 미치는 영향을 실증하는 연구를 진행하였다. 연구결과, 가치사슬내부와의 네트워크 활동은 선행연구와 마찬가지로 동적역량에 직접적으로 유의한 영향을 주었고, 가치사슬외부와의 네트워크 활동은 동적역량에 직접적으로 유의한 영향을 주지 않았다. 그리고 동적역량은 경쟁우위에 유의한 영향을 주었다. 추가연구를 통해 확인한 바, 가치사슬외부와의 네트워크 활동은 가치사슬내부와의 네트워크 활동에 영향을 주고 이를 통해 동적역량을 강화하며, 이를 통해 경쟁우위에 긍정적인 영향을 주는 매개효과가 유의하였다. 이를 통해 창업기업이 동적역량을 강화하여 경쟁우위를 높이기 위해서는 가치사슬내부 네트워크가 중요하다는 점과 가치사슬내부 네트워크는 강하게, 다양하게 맺는 것은 모두 동적역량을 높여 경쟁우위에 긍정적 영향을 준다는 점을 확인할 수 있었다.

• 대한치과보철학회지
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• 제46권6호
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• pp.561-568
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• 2008

STATEMENT OF PROBLEM: Currently, many implant systems are developed and divided into two types according to their joint connection: external or internal connection. Regardless of the connection type, screw loosening is the biggest problem in implant-supported restoration. PURPOSE: The purpose of this study is to assess the difference in stability of abutment screws between the external and internal hexagonal connection types under cyclic loading. MATERIAL AND METHODS: Each of the 15 samples of external implants and internal abutments were tightened to 30 N/cm with a digital torque gauge, and cemented with a hemispherical metal cap. Each unit was then mounted in a $30^{\circ}$ inclined jig. Then each group was divided into 2 sub-groups based on different periods of cyclic loading with the loading machine (30 N/ cm - 300 N/cm,14 Hz: first group $1{\times}10^6$, $5{\times}10^6$ cyclic loading; second group $3{\times}10^6$, $3{\times}10^6$ for a total cyclic loading of $6{\times}10^6$) The removal torque value of the screw before and after cyclic loading was checked. SPSS statistical software for Windows was used for statistical analysis. Group means were calculated and compared by ANOVA, independent t-test, and paired t-test with ${\alpha}$=0.05. RESULTS: In the external hexagonal connection, the difference between the removal torque value of the abutment screw before loading, the value after $1{\tims}10^6$ cyclic loading, and the value after $1{\times}10^6$, and additional $5{\times}10^6$ cyclic loading was not significant. The difference between the removal torque value after $3{\times}10^6$ cyclic loading and after $3{\times}10^6$, and additional $3{\times}10^6$ cyclic loading was not significant. In the internal hexagonal connection, the difference between the removal torque value before loading and the value after $1{\times}10^6$ cyclic loading was not significant, but the value after $1{\times}10^6$, and additional $5{\times}10^6$ cyclic loading was reduced and the difference was significant (P < .05). In addition, in the internal hexagonal connection, the difference between the removal torque value after $3{\times}10^6$ cyclic loading and the value after $3{\times}10^6$, and additional $3{\times}10^6$ cyclic loading was not significant. CONCLUSION: The external hexagonal connection was more stable than the internal hexagonal connection after $1{\times}10^6$, and additional $5{\times}10^6$ cyclic loading (t = 10.834, P < .001). There was no significant difference between the two systems after $3{\times}10^6$, and additional $3{\times}10^6$ cycles.