• Health Policy and Management
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• v.15 no.1
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• pp.78-96
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• 2005

The purpose of this empirical study is to investigate whether costs are 'sticky' -that is, whether costs increase more when revenues rises than they decrease when revenues falls by an equivalent amount by using the financial data fromf korean general hospital Financial data used in this study were obtained from the Database of Korean Health Industry Development Institute and analyzed using multiple regression model in dummy variables. The main results of this study are as follows: First, we found, for 69 Korean general hospitals for 3 years(2000~2002), that total hospital costs, hospital labor costs, hospital administrative costs were sticky, these costs provided strong support for the sticky costs hypothesis 1, but hospital material costs were shown to be proportional to sales revenues. Second, this results provided strong support for the hypotheses that the' degree of stickiness was lower in sales revenues declining that were preceded by revenue-declining periods (hypothesis 2-1), and that stickiness was less pronounced in a second successive year of revenue decline(hypothesis 2-2). Third, this results provided strong support for the hypothesis(hypothesis 3) that stickiness was greater hospitals that employ relatively more people to support their sales revenues(hypothesis 4) that stickiness was greater for hospital that used relatively more assets to support their sales revenues. After all, a managerial implication of this study was that sticky cost, for the general hospital, could be recognized and controlled.

• The Journal of the Korea Contents Association
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• v.18 no.9
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• pp.209-216
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• 2018

This study examines the impact of corporate social responsibility activities (CSR) on cost stickiness. The asymmetrical cost behavior in which the cost reduction rate of a company is lower than the cost increase rate of an increase in sales is called cost stickiness. In this study, we separated the companies with CSR and those without CSR, and then compared their cost behaviors. This study reports that the cost stickiness of the companies performing the CSR is stronger than the companies that did not. This means that the company needs ongoing investments to create value through the CSR, so it is difficult to reduce committed resources involved immediately when sales declines. We expect that the result of this study provides meaningful insight to participants in the capital market by presenting empirical evidence that the firms' CSR can affect the managers' costs decisions.

• Journal of the Korean Society of Food Science and Nutrition
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• v.21 no.3
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• pp.270-278
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• 1992

Two of the Hard White Winter (HWW) wheats had higher farina yield than mixed Hard Red Winter (HRW) wheat. Optimum steaming time for HRW farina spaghetti was 3min under 86-98$^{\circ}C$. Optimum cooking time decreased after steam treatment. Steam treated spaghetti showed much higher strength of dried spaghetti, lower cooking loss, and cooked weight, less stickiness, and total organic matters (TOM) value than in treated spaghetti after cooking. The rooking qualities except stickiness were significantly different between treated and untreated steam. The quality of hard wheat farina spaghetti was more affected than that of durum spaghetti after steam treatment. HWW farina spaghetti im-roved all the qualities of steam treated and untreated spaghetti than those of HRW farina spaghetti except stickiness. From the observations of scanning electron microscope (SEM), maybe two general principles of steaming can be explained by : i) forming hydrophobic protein film on surface of pasta, ii) higher retrogradation of starch, which cause less swelling of starch.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.33 no.1
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• pp.70-73
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• 1988

The changes of kernel size, contents of moisture and total sugar, and rates of flavor and stickiness of a waxy corn (cv. Hongcheon native) were observed from 15 days after silking (DAS) to 40 DAS at Suwon and Cheongju in 1984, nespectively. Fresh kernel length and width greatly increased from 15 DAS to 30 DAS and slightly increased thereafter. Fresh 100-kernel weight was markedly increased during 15 DAS to 30 DAS, and slightly and continuously increased thereafter while dry 100-kernel weight almost linearly increased with maturity. Total sugar content of fresh kernel was the highest at 20 DAS and then continuously decreased with maturity. Flavor and stickiness rates of boiled waxy corn were significantly increased during 15 DAS to 30 DAS and flavor rate decreased thereafter. However, stickiness rate maintained the level until 35 DAS and then decreased slightly. The optimum harvest date for fresh waxy corn seems to be about 30 DAS considering kernel size, and flavor and stickiness rates of boiled corn.

• Food Quality and Culture
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• v.1 no.1
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• pp.34-39
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• 2007

The effects of pressure cooker brand awareness, in terms of rice cooking performance, were evaluated using consumer acceptability tests. A blind test was performed using rice samples cooked by 3 different pressure cookers without any brand information, and a brand awareness test followed with the same informed consumer panel. Overall acceptability, glossiness, stickiness, hardness, flavor, and color were evaluated and compared to determine whether or not there were changes on consumer choice for acceptability. Brand A and brand B were not significantly different in their overall acceptability, moisture content, flavor, or color (p > 0.05), but they were significantly different for glossiness, stickiness, and hardness. Brands A and C were significantly different for all the attributes (p < 0.05). In the brand awareness test, brands A and B were not significantly different in their liking scores for all the attributes (p > 0.05). Brand C had significantly lower liking scores for overall acceptability, glossiness, stickiness, hardness, and moisture content than the other brands (p < 0.05). When comparing the liking scores for all the attributes with those of the blind test, the scores of the brand awareness test were slightly higher. For brand A, there were changes in its liking scores for overall acceptability, flavor, and glossiness (p < 0.05). However, brands B and C had brand awareness effects for all the attributes (p < 0.05).

• The Korean Journal of Food And Nutrition
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• v.13 no.1
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• pp.21-27
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• 2000

In order to investigate the changes of rice qualities during 4 years storage of paddy in warehouse of normal temperature condition. As storage period go by, head ratio was deduced and broken rice was increased according as a change of temperature during the long term storage. A color of rice was became more dark gray than that of entering time as L value was decreased from 64.07 to 61.62 a 4 years late. As a results of studies on the cooking quality of milled rice, water uptake ratio and expanded volume were increased in proporation to storage period, wherease total solids and iodine blue value were decreased. In the characteristic of texture of cooked rice, viscosity/hardness ratio(-H/H) had a decreasing tendency, while adhesiveness and cohesiveness increased with increased storage time. The qualities of cooked milled rice studied were sensory attributies of odor, taste, stickiness and appearance which were evaluvated by multiple comparsion method. The sensory results showed that all of descriptions were deterirated with a increased storage period. The taste and stickiness were changed from good score to bad score a 2 years later.

• Journal of the Korean Society of Food Science and Nutrition
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• v.20 no.6
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• pp.637-645
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• 1991

Physicochemical factors affecting cooking and eating quality of rice and their mechanisms were investigated. The stickiness of cooked rice was negatively correlated with amylose content(r=0.58, p<0.05) and protein content(r=-0.72, p<0.01), but not affected by crude fat content of rice. The ultrastructure of cooked rice grain showed the progressive gelatinization of starch from the periphery toward the center of the endosperm as water and heat energy diffused into. The rate of water diffusion appears to be dependent on the cell arrangement in the endosperm and the protein content of milled rice. Once water and heat reach the starch granules, the rate of in situ gelatinization of starches appears to be dependent on their own gelatinization temperature range and amylose content. Protein acts as a barrier for the swelling of starch and water diffusion in two ways : 1) by encasing starch granules in the starchy endosperm, and 2) by forming a barrier between the subaleurone layer and the starchy endosperm. Therefore, the separation and fragmentation of the outermost layers of the endosperm occurred more easily in the low-protein content rices, and was associated with increases of solids lost in cooking-water at 95$^{\circ}C$ and stickiness of cooked rice.

• Asia-Pacific Journal of Business
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• v.12 no.3
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• pp.397-415
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• 2021

Purpose - The purpose of this study is to analyze the cost behavior of firms, taking into account both high R&D intensity and situations in which R&D activities are likely to be performed efficiently. Design/methodology/approach - During the sample period from 2002 to 2019, regression analysis is conducted on the manufacturing firms with December fiscal year listed on KOSDAQ. The degree of R&D expenditure was measured by R&D intensity. The efficient R&D situation is measured as the decline stage firms in the KOSDAQ market, which are relatively smaller than the KOSPI market. Findings - Firms in the decline phase and high R&D intensity showed the cost stickiness. Because these firms anticipate an optimistic future, they do little to cut current costs even if their current sales decrease. Research implications or Originality - Firstly, it is confirmed that both the extent of R&D expenditure and the situation in which R&D will be effectively performed are important in the study of cost behavior. Secondly, we present a new perspective on strategy research that favors the use of cost advantage strategy related to cost anti-stickiness for the decline firms.

• Science of Emotion and Sensibility
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• v.12 no.1
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• pp.77-86
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• 2009

A comfort evaluation of car seat clothing has been proposed for high comforts interior seat clothing. Car seat covers have received wide spread attention due to their man-machine interface working. And then, it will be necessary for measurements on delicate basic mechanical-properties, which closely relate with human touch feeling of its materials. In this research, we have utilized $KES-FB^{(R)}$(Kawabata Evaluation System) series, $^ST300{(R)}$ analogue softness tester and friction tester for measurement a physical properties. In order to consider both kansei and physical properties on interior seat covers, we firstly have established subjective words of judgement for the seat covers. Secondly, related them to the objective measurement of physical properties. Each kansei-language has clearly defined as 'Softness', 'Elasticity', 'Volume' and 'Stickiness' for the adjectives of leather car seat covers. These technical terms have correlated to physical properties in other words, h (mm), bending moment ($gf^*$cm/cm), To-Tm (mm) and ${\mu}$. At this time, fuzzy logic has utilized to predict the value of kansei language through physical values. On the basis of this result, finally it is possible to predict quality index of car seat covers using neural networks technique. In short, we develop a quality evaluation system of car seat clothing combining four physical quantities with kansei engineering.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.10
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• pp.452-458
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• 2019

The purpose of this study is to analyze how managers' reporting choices affect asymmetric cost behaviors in manufacturing firms in Korea and Japan. In order to analyze the contents, SG&A, COGS, and operating expenses (OE), which were the targets of the previous studies, were analyzed using the operating costs paid in cash (OC) and the operating expenses before depreciation (OEBD) proposed by Shust and Weiss (2014). The differentiation of cost behavior was analyzed. The analysis revealed, first, that both Korea and Japan showed the difference between cost behavior of OE and OC. Specifically, the cost stickiness of OC was higher than that of OE. In particular, it showed that Korea firms have a higher intensity of tangible fixed assets that are weakening the cost stickiness compared to Japanese firms. Second, the occurrence of depreciation costs weakens the cost stickiness in both countries. Lastly, the higher the debt ratio, the more aggressively the cost reduction of Japanese companies. We hope that this study will help to improve the relationship between the two countries at the academic level when the Korea-Japan relationship cools down.