• Journal of Distribution Science
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• v.18 no.9
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• pp.5-11
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• 2020

Purpose: We sought to investigate the operation status of internal accounting control systems in the distribution and service industries and verify whether investing in internal accounting personnel significantly influences the quality of the companies' financial reporting. Research design, data and methodology: We identified descriptive statistics and performed a univariate analysis. Furthermore, a regression analysis verified the impact of investing in internal accounting personnel on the absolute value of discretionary accruals, a proxy for financial reporting quality. Results: Distribution and service companies allocated a significantly higher number of accountants to their internal accounting control systems than companies in other industries. We also confirmed that the absolute value of discretionary accruals significantly decreased as the average working experience of internal accounting personnel in distribution and service companies, in months, increased. Conclusions: In this study, we confirmed that distribution and service companies are devoting efforts to establishing internal accounting control systems and found that financial reporting quality is more effectively controlled as companies allocate more experienced personnel in their internal accounting control system.

• The Journal of Internal Korean Medicine
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• v.13 no.2
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• pp.48-56
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• 1992

Comparative blook analysis was carried out to investigate the difference of blood constituent in four types of physical constitution. Isoleucine(Ile), Alanine(Ala), Cysteine(Cys), Tyrosine(Tyr), Methionine(Met) were measured. And the following results were obtained: 1. The value of Isoleucine(Ile) on the constitution didn't shown significant difference, but between the value of SO-YANG-IN and SO-EUM-IN showed significant difference. 2. The value of Alanine(Ala) on the constitution didn't shown significant difference. 3. The value of Cysteine(Cys) on the constitution didn't shown significant difference, but between the value of SO-YANG-IN and SO-EUM-IN showed significant difference. 4. Between the value of control group and SO-YANG-IN showed significant difference, and between the value of SO-YANG-IN and TAE-EUM-IN, SO-YANG-IN and SO-EUM-IN showed significant difference. 5. Between the value of control group and SO-YANG-IN showed significant difference.

• The Journal of Internal Korean Medicine
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• v.19 no.2
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• pp.60-80
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• 1998

In 123 examples of admission patients at Dongshin university oriental medical hospital circulatory internal medicine, we sequently investigated serum lipid, at admission state, 2th and 4th weeks. The results were as follows; 1. In the case of 123 stroke patients, only 12cases were related to Hyperlipemia. So stroke was not related to Hyperlipemia significantly. 2. According to sex, woman has more significant results in the T-cholesterol and LDL-cholesterol. 3. According to the living Zone, Triglyceride of the city zone group washigher than that of the contryside zone significantly. 4. According to the history of drinking and smoke, the patients who have the history of drinking and smoke had a significant remark in T-cholesterol and LDL-cholesterol. 5. In the case of patients like eating meat, it was significant gain of HDL-cholesterol. 6. In the patients who had past history of Hypertension, the value of Triglyceride is significantly low, and sequently as blood pressure decreased, serum lipid value decreased too. 7. In the patients who had past history of D.M., the value of Triglyceride is significantly high, and sequently as blood sugar value decreased, serum lipid value decreased too. 8. In the case of patients treated He-Ne laser, Triglyceride was decreased significantly. 9. In the case of treating the stroke patients, serum lipid had non-significant decrease value.

• The Journal of Internal Korean Medicine
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• v.29 no.2
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• pp.311-317
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• 2008

Objective : To build a basis of patent analysis for development of Korean ginseng as a competitive medical product in the world market. Methods : Survey of all patents related to ginseng or ginseng products in Korea and other rival countries such as the USA, Japan or EU, using KIPRIS. Results : Korea has more patents of ginseng itself , however has fewer patents related to functional goods, higher value-added businesses or medical technologies using ginseng than rival countries. Conclusion : The Oriental medical world should make more effort to verify the pharmacological effects of ginseng, develop high value-added functional products or medical technologies using ginseng and apply for more patents in such fields.

• Journal of the Korean Home Economics Association
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• v.44 no.11
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• pp.67-78
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• 2006

Self-concept is a multi-dimensional characteristic including self-image and self-evaluation. Self-image is the descriptive side of self-concept and is composed of the real self-image and the ideal self-image. Self-evaluation is the appraisable side self-concept and is composed of the internal self-concept, external self-concept and total score of self-concept. The purposes of this study were to determine the correlation of self-image and self-evaluation and to identify the effects of self-image and self-evaluation on consumption value. The data were collected from 237 college women residing in Gwangju using a questionnaire to investigate real/ideal self-image, self-evaluation and consumption value. The results were analyzed with factor analysis, Pearson's correlation and multiple regression analysis using statistical program SPSS 10.0. The results of this research were as follows. 1. The real self-image and ideal self-image had a significant correlation with internal self-concept, external self-concept and total score of self-concept. It was ensured that self-image and self-evaluation are one side of the multidimensional self-concept. 2. The real/ideal self-image and internal/external self-evaluation had a significant influence on consumption value. The real self-image and external self-evaluation were the most important variables explaining the consumption value.

• Journal of Information Technology Applications and Management
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• v.15 no.1
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• pp.203-224
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• 2008

The purpose of this study is to investigate the evaluation perspectives of IT business value and empirically analyze the differences of evaluation perspectives between ex ante evaluation and post implementation evaluation, and among various information system types. 4 evaluation perspectives which have been used in the previous studies and in the field of industry practices are financial, customer, internal process, and growth, which are based on the BSC model. Data of 98 information systems have been collected from 89 companies including manufacturers, banks, insurances, and stock trading companies. As results of multi-way MANOVA test, 3 out of 8 hypothesis have been accepted statistically. While the order of importance of 4 perspectives in ex ante evaluation is customer, financial, internal process, and growth, the order of post implementation evaluation appears to be much different : that is, internal process, customer, financial, and growth. These findings provide insights for both IT practitioners and researchers.

• Journal of Chest Surgery
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• v.25 no.3
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• pp.307-314
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• 1992

The internal mammary artery has been advocated for use in bypass grafting owing to its superior long-term patency when compared to saphenous vein grafts. Concern exists that the flow through internal mammary artery may be inadequate during periods of peak myocardial demand when the internal mammary artery graft was used for proximal left anterior descending artery stenosis. This flow adequacy was investigated in 13 consecutive patients with a mean proximal left anterior descending artery stenosis of 84.2% who were selected for coronary bypass using internal mammary artery. We checked flow and diameter of left internal mammary artery without intraluminal dilatation just before anastomosis to left anterior descending artery during cardiopulmonary bypass. Clinical results were evaluated postoperatively with clinical symptoms, echocardiographies, stress tests, and coronary angiographies. The mean internal mammary artery flow measured just before anastomosis was 38ml/ min[range of 20 to 80ml /min] and its mean internal diameter 1.4mm. Maximal workload was improved from preoperative value of 6.3$\pm$2.5METS to postoperative value of 9.1$\pm$1.4 METS in 9 patients who Paired-test can be used. Cardiac symptoms recurred in two patients after bypass surgery, but they were not related to left internal mammary artery grafts. All patients were discharged in postoperatively 9.3 days[range of 7 to 20 days] after operation without mortality. Thus, on the basis of these findings, the internal mammary artery is a reasonable graft that we can routinely use for proximal left descending artery stenosis if internal diameter of the internal mammary artery is more than 1.0mm and its flow is more than 20ml /min at mean arterial pressure of 50 to 60mmHg during cardiopulmonary bypass.

• Journal of Korean Medical Science
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• v.33 no.50
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• pp.334.1-334.2
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• 2018

• Korean Journal of Agricultural Science
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• v.37 no.2
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• pp.303-308
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• 2010

Surface color is the most important quality factor for the grade evaluation of cherry tomato. Color is one of the representative indicators for the maturity which is closely related to the internal quality of cherry tomato, such as firmness, sugar content, and acidity. This study was carried out to investigate the relationship between surface color and internal quality of cherry tomatoes harvested from both hydroponic and soil culture at different ripening stages. To calculate the color values of cherry tomatoes an automatic color imaging system was constructed. A specially designed image processing algorithm for the color measurement was developed. The color values of L*, a*, b* were calculated from the initial color values of RGB and then compared with the internal quality. Statistical analyses indicated that the internal quality was more highly correlated with the surface color than size of cherry tomatoes. Color image features were also investigated to detect external damage of cherry tomatoes. The value of (R value - R mean value)/R mean value was the most effective image feature for the detection of damaged areas on the surface of cherry tomatoes. The results of this study demonstrated the feasibility of color sorting process as an alternative of the conventional drum type size sorting system for cherry tomato industry.

• Journal of the Korean Society of Food Culture
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• v.24 no.4
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• pp.376-384
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• 2009

The purpose of the present study was to examine the relationship between personal value and the motivation for drinking of Korean undergraduate student alcohol drinkers. Data were obtained from undergraduate students experienced in alcohol consumption in Seoul, Kyeonggi-do, and Kyeongsangnam-do. Trained researchers for this particular study conducted the survey and data from 208 students was analyzed using the SPSS package program. In this study, two personal values were examined: 'internal value' and 'external value', and four motives for drinking alcohol were identified: social motive, coping motive, enhancement motive, and conformity motive. The results of the present study showed that personal value had significant effects on the motives for drinking of Korean undergraduate student alcohol drinkers: 1) The internal value was significant on the coping motive and enhancement motive. 2) The external value was significant on the social motive. 3) Neither value was significant on the conformity motive. Based on the findings of the present study, personal value would be a useful variable in the field of alcoholic beverage marketing such as alcohol consumption, consumer behaviors and segmentation of the alcoholic beverage market.