• Journal of the Korea Institute of Information and Communication Engineering
• /
• v.8 no.3
• /
• pp.740-747
• /
• 2004

This research aims at investigating what the determinant factors for the use of web based logistic are and if it enhances the cost reduction and consumer satisfaction for Korean medium sized exporting firms. Furthermore I investigate if there are the interaction effects between the web based logistics and its determining factors on cost reduction and consumer satisfaction. The empirical results show that CEO' s innovativeness, exporting region, exporting share play significant roles in using the web based logistics. Moreover, the web based logistics improve the cost reduction and consumer's satisfaction. The result of two-way variance analysis indicates that there are the interaction effects between CEO's innovativeness, firm size, the activeness of information use and use of the web based logistics on the logistics performances.

• Archives of Plastic Surgery
• /
• v.37 no.6
• /
• pp.815-818
• /
• 2010

Purpose: Soft tissue chondroma is a rare benign tumor, found mainly on the palm and sole and grows slowly. Typically, mature hyaline cartilage is the dominant pathological feature. There are reports that assert soft tissue chondromas to be a cause of median nerve entrapment syndrome. However, this is the first case report showing soft tissue chondroma to be a cause of simultaneous median and ulnar neuropathy. Methods: A 62 year-old woman presented with chief complaints of numbness and hypoesthesia of her right palm for 4 to 5 years, and a palpable mass on her right palm that had been increasing in size slowly for 3 years. Physical examination revealed a firm, mobile, non-tender and about $3{\times}3\;cm^2$ sized mass in the center of the right palm. Electromyography showed entrapment neuropathy of the median and ulnar nerve. Ultrasonography showed an approximately $5.7\;cm^2$ mass below the flexor tendon of ring finger. Upon surgical excision, a $3{\times}3\;cm^2$ mass attached to the flexor digitorum profundus of ring finger and redness and hypertrophy of both the median and ulnar nerve were discovered. Mass excision was performed gently and the specimen was referred for histopathologic study. Mass excision resulted in median and ulnar nerve release. Results: The pathology report confirmed the mass to be a soft tissue chondroma with mature hyaline cartilage. The patient exhibited post-operative improvement of her symptoms and did not show any complications. Conclusion: This is the first case report showing soft tissue chondroma to be a cause of simultaneous median and ulnar neuropathy.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.12 no.9
• /
• pp.3827-3833
• /
• 2011

This paper performed empirical tests of the validity of the pecking order theory which explains financing behavior of firms under information asymmetry. The results of regression analyses using the data of listed manufacturing companies in the Korean Stock Market from 1981 to 2010 have shown strong evidences supporting the pecking order theory. Especially regression coefficients of change of debt on funds deficit and control variables were found to be almost (+1) with statistically significance, which is interpreted as being consistent with the pecking order theory. Same results were found when I performed regression analyses by dividing the sample period into pre-currency crisis period, currency crisis period and post-currency crisis period and using 2 regression models. Change of tangible asset were found to function as collateral rather than reducing information asymmetry and as the firm size decreased, use of debt increased and as profitability increased use of debt decreased, which are consistent with the pecking order theory.

• International Area Studies Review
• /
• v.12 no.2
• /
• pp.27-53
• /
• 2008

This paper investigates factors determining the level of nontraditional activities at banks around the world. Specifically, the paper examines what kinds of firm-specific and country-specific characteristics determine the level of noninterest income using a comprehensive multi-country database. This paper focuses beyond the traditional U.S. based analyses and provides detailed asset-liability management practices of banks around the world.The findings suggest that banks' size and loan loss provision, explicit deposit insurance, banking restriction, banking freedom ranking of respective countries, the extent of state and foreign ownership, governance, and transparency of the country have positive effects on the level of nontraditional activities. Greater dependence on traditional lending and financing, market based economy, and multiple bank supervisory bodies in the country have negative associations with noninterest income. The economic development of country however affects the extent of the relationship.

• Nutrition Research and Practice
• /
• v.15 no.6
• /
• pp.773-788
• /
• 2021

BACKGROUND/OBJECTIVES: Due to the rapid increase of global cancer incidence and mortality and a high level of interest in cancer prevention, a systematic review of garlic intake and cancer risk is needed. SUBJECTS/METHODS: We implemented a systematic review to examine the effects of varying levels of garlic intake on cancer. We conducted comprehensive literature searches in three electronic databases (MEDLINE, Embase, and Web of Science) for studies published between database inception and July or September of 2018. Two investigators independently screened abstracts and full-texts, extracted data, and assessed risk of bias (RoB). A total of one medium-quality randomized controlled trial (RCT) and 13 cohort studies graded as high RoB were included. RESULTS: The 1-year follow-up results from a RCT showed that a significant decrease in the number and size of colorectal adenomas among participants with colorectal adenomas who received high-dose aged garlic extract (AGE) compared with those who received low-dose AGE (P < 0.05). The results of prospective observational studies provided inconsistent associations of colorectal cancer risk with garlic supplements and garlic intake as food. CONCLUSIONS: In summary, the AGE was effective in reducing the number and magnitude of colorectal adenomas in one RCT, but there were inconsistent associations between garlic intake and colorectal cancer in cohort studies. Therefore, we could not draw a firm conclusion regarding the effects of garlic on cancer, because the current strength of evidence is inadequate due to a lack of number of high-quality RCTs.

• International Area Studies Review
• /
• v.18 no.3
• /
• pp.175-201
• /
• 2014

This paper analyses the effect of R&D investment on local economies. R&D investment contributes to the regional local economy by increasing employment and production activity of the investees. The investees may end up with increased productivity, sales and employment. At the regional R&D level, the central government R&D fund and firm self R&D budget will be the source of R&D investment. Further positive effects are inter-related with local industries. This study carried out an empirical analysis on the effect of R&D investment on local economies using Korean panel data after comparing international literatures. The dynamic panel estimator is used to estimate an autoregressive model with lagged dependent variable. Using the Da Silva method, mixed variance-component moving-average error process is estimated and selected. R&D investment is very important factor to improve the productivity of a region and the size of the effect is dependent on the time periods within the Korean economic history.

• The Journal of the Korea Contents Association
• /
• v.19 no.4
• /
• pp.432-445
• /
• 2019

Since industry and technology are being developed through interactions, intellectual property (IP), which are used as a substitute for technology, are found to have a close relationship with industry. The current status of IP and the business revenue differences of enterprises of south Korea are analyzed in the disaster-safety industry. Only 2.66% out of 49,538 firms have IP, indicating that most companies do not have IP. The difference in sales due to the ownership of IP is not statistically significant in middle-standing enterprises, but that of medium and small-sized enterprises (SMEs) is statistically significant. It is also found that 17 Divisions, which have IP, out of 21 Divisions in the Disaster-Safety Industry Special Classification of Korea have higher business revenue, and 10 Divisions of those 17 Divisions indicate statistical significance. In conclusion, the ownership of IP is one of the factors affecting the difference in business revenue for SMEs in Korea, implying that it is important to focus on creating and securing IP.

• Journal of Convergence for Information Technology
• /
• v.11 no.9
• /
• pp.75-83
• /
• 2021

This research is to analyze how an introduction of full-time quality control("QC") personnel system in audit firms influences on audit quality and verify how important it is to establish the quality control system for auditing quality. We measure audit quality as the level of discretionary accruals and compare the differences between audit firms with QC and without QC. In addition, we analyze the difference in audit qualities between before and after activating the full-time QC personnel system by comparing audit quality of before 2015 with that of after 2016. The results of this study are summarized as follows. First, the audit quality is higher when audit firms have QC personnel. Second, the audit quality is improved after the introduction of the full-time QC personnel system.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.10
• /
• pp.265-275
• /
• 2022

In the current fast-growing market economy, the accounting-outsourcing trend of small and medium-sized enterprises is on the increase. Studies from both foreign and domestic sources have shown that many factors influence this decision. However, each country has different economic and political characteristics, so these factors and their degree of impact on accounting outsourcing also vary. This study aimed to determine the factors affecting the decision to outsource accounting activities of small and medium transport enterprises in Vietnam. A survey of 384 transport SMEs was conducted using the convenience sampling method. A personal interview with owners/managers/CFOs in 3 major cities of Vietnam based on a research review was conducted. The model examines the influence of many independent variables on accounting outsourcing. The multilinear regression analysis shows that the higher the Assets Specificity, the lower the degree of accounting outsourcing. In addition, the degree of outsourcing is positively and significantly related to frequency and trust in accountants. Besides, when we include control variables such as gender, administrative level, firm size, company age, education, and experience into the model. The results show that small and medium enterprises with limited resources should switch from the traditional internal accounting method to a professional accountant with external knowledge. Based on this study, the author proposes several implications for the accounting outsourcing of small and medium-sized transport enterprises in Vietnam to be more effective. Finally, this study also contributes to the basic knowledge of accounting outsourcing.

• Asia-Pacific Journal of Business
• /
• v.12 no.3
• /
• pp.213-233
• /
• 2021

Purpose - Our study examines the determinant factors of corporate financial fraud and whether the characteristics of outside directors tend to decrease the fraud in China. Design/methodology/approach - The data come from the enforcement actions of the Chinese Securities Regulatory Commission (CSRC). The multiple regression analysis were hired in order to analyze the data. Findings - Firms that have smaller size, higher debt ratio, or lower return of assets are associated with the incidence of fraud. However, the firms that have a high proportion of outside directors on the board or whose outside directors have a high compensation are less likely to engage in fraud. Our results show that outside directors monitor the actions of managers and thus help deter fraudulent acts. On the other hand, fraud is more associated with the local outside directors rather than outside directors who are from other locations. Since local outside directors tend to be more related with managers of firms, they can lose their independence. Research implications or Originality - Our findings have implications for the design of appropriate outside directors systems for China-listed firms. Moreover, our results imply that recruiting outside directors from other regions can improve the expertise and independence of outside directors in China. Our study contributes to provide more useful information about investors' investment decisions or management oversight and regulators' decisions on audit activities by disclosing information relating to the characteristics of outside directors.