• Journal of Korea Society of Industrial Information Systems
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• v.24 no.3
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• pp.1-21
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• 2019

The objective of this study is three-fold: to investigate the relationship between information technology (IT) investment and inventory turnover, using 98 U.S. firms spanning eleven years (from 1999 to 2009); to analyze the correlation of inventory turnover with firm and industry characteristics, where vertical integration and growth options are chosen to reflect the features of the firm's internal characteristics, and industry dynamism and industry concentration are selected to represent the industry's competitive environment; and to examine time trends in inventory turnover. The significant findings include the following: (i) both IT investment and growth options have a positive impact on inventory turnover; (ii), but vertical integration and industry concentration have a negative impact on inventory turnover; (iii) the impact of industry dynamism on inventory turnover positive; and (iv) the time trends in inventory turnover and 'adjusted inventory turnover' have been increased during the sample period from 1999 to 2009.

• Journal of the Korean Magnetics Society
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• v.7 no.3
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• pp.159-165
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• 1997

Recently, many researchers are interested in the analysis of the magnetic fields considering the vector relation between the magnetic flux density and the magnetic field intensity. In this paper, Finite Element Method with two dimensional tensor permeability is adopted to calculate the magnetic field quantities in the system having the rotational magnetic field. In addition, the method of analyzing the magnetic field considering the harmonic components is introduced. The validity of the proposed method is proved compared with the experimental results.

• Journal of Digital Convergence
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• v.17 no.3
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• pp.153-160
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• 2019

This paper analyzes the impact of investment tendency of foreign investor on accounting conservatism. We use the sample of 1,527 firm-year Korea listed companies belonging to non-financial corporate sector during 2014-2016. The results of empirical analyses show that investment horizons of foreign investors has a positive relevance with accounting conservatism. This result indicates that the firm have a long-term foreign investors has a good quality of accounting earning than the firm have a short-term foreign investors. This study that verified the relevance between investment tendency of foreign investor and accounting conservatism is expected to provide useful information by suggesting the need for more incentive for the long-term foreign investors. And we expect a follow-up study focused on the discriminative effect of investment tendency of foreign investor on accounting policy.

• Journal of Digital Convergence
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• v.17 no.2
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• pp.73-80
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• 2019

This study analyzed the relevance between investment horizons of foreign investors and Book-Tax Difference. To do this, we measured investment horizons of foreign investors as the investment-turnover of foreign investors. We use the sample of 3,025 firm-year Korea listed companies belonging to non-financial corporate sector during 2011-2016. The results of empirical analyses show that investment horizons of foreign investors has a negative relevance with Book-Tax Difference. This result indicates that the firm have a long-term foreign investors has a good Accounting Earning's Quality than the firm have a short-term foreign investors. This study is expected to provide useful information by suggesting the need for more incentive for the long-term foreign investors. And Our Study has a contribution that this study extended prior research on foreign investors by utilizing investment horizons of foreign investors.

• Journal of the Korean Magnetics Society
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• v.4 no.2
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• pp.94-99
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• 1994

This work addresses the relationship between initial complex permeability and porosity in polycrystalline Mg-ferrite material. The initial permeability corresponds to Snoek theory except the sample with large grains. The frequency which initial real permeability, $\mu$' equal 1 due to domain rotation are found in the frequency range 50-80 [MHz]. Internal magnetic field which is considered as mainly anisotropy field is 100[Oe] which is obtained from the relationship between initial complex permeability and porosity in polycrystalline Mg-ferrite material. This is almost the half value of reported anisotropy field of single Mg-ferrite. The difference between them is almost due to domain wall effect in polycrystalIine Mg-ferrite material.

• Proceedings of the Korean Magnestics Society Conference
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• 1996.10a
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• pp.106-107
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• 1996

• Journal of the Korean Magnetics Society
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• v.15 no.1
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• pp.12-16
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• 2005

The $Fe_{87}Zr_{7}B_{6}$ amorphous alloy after neutron irradiation are studied hysteresis loop and complex permeability measurements. The total integration fluence of fast neutrons is varied from $1.92{\times}10^{14}$ to $4.85{\times}10^{16}n_{f1}cm^{-2}$. After neutron irradiation, the imaginary part of complex permeability in low frequency region decreased due to the decrease of wall motion, but the permeability in high frequency region increased due to the enhancement of rotational magnetization. The measurement of hysteresis loop showed the increase of magnetic softness, related to rotational magnetization, but saturation magnetization was decreased in neutron irradiation sample.

• Management & Information Systems Review
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• v.33 no.5
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• pp.249-260
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• 2014

This paper explores the relationship between firm-specific volatility and some firm characteristics such as size, the market-to-book ratio of equity, PER, PBR, PCR, PSR and turnover in KOSDAQ market. In addition, I investigate whether portfolios with difference to realized range-based volatility and firm-specific volatility have different investment performance using CAPM and FF-3 factor model. The main findings of this study can be summarized as follows. First, firm-specific volatility have mostly positive relationship between firm-specific volatility and some firm characteristics. Second, this study found that realized range-based volatility and firm-specific volatility are positively related to expected return. It means that portfolios with high idiosyncratic volatility have significantly higher expected return than portfolios with low firm-specific volatility.

• Journal of the Korean Magnetics Society
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• v.10 no.2
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• pp.54-61
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• 2000

The structural and magnetic properties of sputtered CoNbZr alloy films were investigated. In the as-deposited $Co_{87.0}$N $b_{8.5}$Z $r_{4.5}$ film deposited at 2 mTorr and 130 W, we observed the minimum coercivity of 1.75 Oe, the maximum resistivity of 3000 $\mu$Ω.cm and permeability of 1095 at 100 MHz. As the Ar pressure or the RF input power increased, the permeability of films at 100 MHz decreased and the coercivity increased because of the development of columnar structure and the formation of unstable amorphous phase. Permeability lower than 100 and coercivity of 60 Oe were observed in film deposited at 1 mTorr or 190 W due to the formation of crystalline phase. Magnetic anisotropy field of as-deposited films could be reduced by rotating field annealing for 120 minutes at 30$0^{\circ}C$. After the annealing, the anisotropy field (Hk) decreased from 1.43 Oe to 0.3 Oe and the permeability increased from 1095 to 1345 because defects in as-deposited films were eliminated by the annealing.aling.

• Journal of the Korean Magnetics Society
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• v.25 no.1
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• pp.10-15
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• 2015

The model for the magneto-impedance of composite wires composed of highly conductive nonmagnetic metal core and soft magnetic shell was derived based on the Maxwell's equations. The Cu($100{\mu}m$ diameter)/$Ni_{80}Fe_{20}$($15{\mu}m$ thickness) core/shell composite wire was fabricated by electrodeposition. The impedance spectra for the $Cu/Ni_{80}Fe_{20}$ core/shell composite wire were measured in the frequency range of 10 kHz~10 MHz under longitudinal dc magnetic field in 0 Oe~200 Oe. The spectra of complex permeability in circumferential direction were extracted from the impedance spectra by using the derived model. The extracted spectra of complex permeability showed relaxation-type dispersion which is well curve-fitted with Debye equation with single relaxation frequency. By analyzing the magnetic field dependence of the complex permeability spectra, it has been verified that the composite wire has magnetic anisotropy in longitudinal direction and the origin of the single relaxation process is the magnetization rotation in circumferential direction.