• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.821-832
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• 2021

Earnings management is very important for companies that aim for decision-making. The research was conducted to analyze the quality of earnings and income smoothing motives in manufacturing companies in Indonesia. The research approach is carried out with a quantitative approach. The sampling method using purposive sampling was associated with several criteria so that a sample of 130 was determined, which was analyzed during the 4 years of the study. The partial least square method was used for data analysis. The results of the study state that institutional ownership has no effect on earnings quality, institutional ownership has a negative effect on income smoothing, leverage has a negative effect on income smoothing, independent commissioners have a positive effect on earnings quality as well as independent commissioners have a positive effect on income smoothing. We assume that the tendency of income smoothing can affect the quality of efficient earnings. Meanwhile, income smoothing affects the quality of company earnings. Management that performs income smoothing is more aimed at conveying the company's prospects for generating profits rather than opportunistic motives.

• New & Renewable Energy
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• v.6 no.2
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• pp.40-48
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• 2010

This study was carried out to evaluate the renewable energy dissemination programs in Korea, using peer-review. Especially, we used the peer review method which was suggested to evaluate the renewable energy program in U.S. by EERE, DOE. Before we implemented the peer review, we modified this method suitable for evaluating the renewable energy dissemination programs in Korea by getting advice from expertise in renewable energy policy. From this procedure, we have verified six evaluation criteria as Quality, Productivity, Accomplishments, Relevance and Management. We interviewed renewable energy policy expertise and corporation to evaluate the programs against these criteria. The result shows that overall programs were performed more than average. In addition, both the policy expertise and corporation perceived that "oan Guarantee Program" and "ompulsory Installation of Renewable Energy Facility in Public building" fulfilled its role to a great extent. However, the respondents pointed out that all of the programs need to be improved on its management.

• Journal of the Korean Society for information Management
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• v.14 no.2
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• pp.249-268
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• 1997

Unlike most print resources such as magazines and journals that go through an filtering process (e.g. editing, peering review), information in world Wide Web and Internet is mostly unfiltered. Using and citing information found over Web may not be reliable or authoritative. Therefore it is necessary to develop skills to evaluate what we found on the net. Fifteen evaluation documents for WWW are collected, analyzed from digital sources of U. S. academic libraries and common criteria for evaluating WWW resources are developed. Also several practical steps were made to overcome the quality problems.

• Journal of Digestive Cancer Research
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• v.3 no.2
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• pp.76-81
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• 2015

Gastrointestinal side effects including nausea and vomiting, diarrhea, constipation, oral mucositis and colitis, and hepatotoxicity are common occurrence during chemotherapy. Often they result in unplanned admission and interruption of scheduled therapy. Additionally they have a negative influence on patient's therapeutic outcome and quality of life. The assessment of gastrointestinal side effects is dependent on clinician assignment of a grade established by the National Cancer Institute Common Terminology Criteria for Adverse Events. Continued interest of gastrointestinal side effects has allowed identifying patients at higher risk and providing effective treatments to relieve painful symptom. Finally, proper prevention and management of chemotherapy-induced gastrointestinal side effects will be needed to improve patient's survival and quality of life.

• Journal of the Korean Operations Research and Management Science Society
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• v.25 no.3
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• pp.109-124
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• 2000

For rational human value judgement and evaluation, provision of clear evaluation data, objective value judgement criteria, and properly generalized methods are required. For instance, this is true for software quality evaluation, and the measure of software quality and the weighting method of evaluation target directly affect final decisions. However it is not easy to find a generalized method for the software quality evaluation or product selection, because of its complex characteristics. In this paper, we apply the qualitative preference method based on quantitative belief functions to find a general weighing method for the software quality evaluation. In particular, the qualitative preference method, in which the differentiated preference expression is possible, is conceptually expanded for general applications in future. For this purpose, we hierarchically differentiate the strong preference relation from the weak preference relation, and show an example of quantification of software quality evaluation on different applications, by comparing the qualitative preference method with AHP. We believe that the application domain of this method is not limited to the software quality evaluation and it is very useful to apply this results to other SE areas, e.g., metric selection with different views and riority determination of practices to be assessed in the SPICE.

• Journal of Preventive Medicine and Public Health
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• v.25 no.4 s.40
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• pp.413-428
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• 1992

The aim of this study was to evaluate the appropriateness of some kinds of surgery and admission, such as cesarean section (C/S), cholecystectomy, and pediatric pneumonia. For appropriateness evaluation, we ourselves developed some criteria, which were included in the category of explicit and linear criteria, with the assistance of specialists of relevant clinical field. The evaluation of appropriateness was performed by two family physicians. The major findings were as follows: 1. For cesarean section, 77.6% of deliveries were determined to be 'appropriate', but the level of appropriateness was not significantly different among hospitals and between hospital groups by size. The most freqeunt indication of C/S was repeated operation, followed by cephalopelvic disproportion (CPD). The labor trials for vaginal delivery among repeated C/S and CPD cases were performed in 24.5% of pertinent deliveries. 2. About 73.8% of cholecystectomy cases was appropriate to one of the surgical indications, without significant differences among hospitals. Of surgical indications, 'sufficiently frequent and intense symptom recurrence' was the most frequent, and 'confirmed acute cholecystitis' was the second. 3. Of children admitted due to pneumonia, only 57.4% of cases satisfied admission criteria, and the level of appropriateness of admission was different among hospitals. The common reasons fur admission were 'failure to initial treatment', 'suspected bacterial pneumonia', 'young infant', etc. We could find that there were differences of quality among hospitals in some procedures, especially in the pediatric pneumonia and labor trial before C/S, which suggested that the implementation of quality assurance activiteis would be necessary in this country. In this study, we used some simple and primitive research tools and the numbers of subjects and tracer procedures were limited. So advanced studios with plentiful subjects and more representative diseases or procedures should be tried.

• Journal of Animal Science and Technology
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• v.57 no.1
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• pp.1.1-1.11
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• 2015

Background: Due to increased interest in animal welfare, there is now a need for a comprehensive assessment protocol to be used in intensive pig farming systems. There are two current welfare assessment protocols for pigs: Welfare Quality$^{(R)}$ Assessment Protocols (applicable in the Europe Union), that mostly focuses on animal-based measures, and the Swine Welfare Assurance Program (applicable in the United States), that mostly focuses on management- and environment-based measures. In certain cases, however, animal-based measures might not be adequate for properly assessing pig welfare status. Similarly, welfare assessment that relies only on environment- and management-based measures might not represent the actual welfare status of pigs. Therefore, the objective of this paper was to develop a new welfare protocol by integrating animal-, environment-, and management-based measures. The background for selection of certain welfare criteria and modification of the scoring systems from existing welfare assessment protocols are described. Methods: The developed pig welfare assessment protocol consists of 17 criteria that are related to four main principles of welfare (good feeding, good housing, good health, and appropriate behavior). Good feeding, good housing, and good health were assessed using a 3-point scale: 0 (good welfare), 1 (moderate welfare), and 2 (poor welfare). In certain cases, only a 2-point scale was used: 0 (certain condition is present) or 2 (certain condition is absent). Appropriate behavior was assessed by scan sampling of positive and negative social behaviors based on qualitative behavior assessment and human-animal relationship tests. Results: Modification of the body condition score into a 3-point scale revealed pigs with a moderate body condition (score 1). Moreover, additional criteria such as feed quality confirmed that farms had moderate (score 1) or poor feed quality (score 2), especially those farms located in a high relative humidity region. Conclusions: The developed protocol can be utilized to assess welfare status in an intensive pig farming system. Although further improvements are still needed, this study is a first step in developing a pig welfare assessment protocol that combines animal-, environment-, and management-based measures.

• Journal of Nutrition and Health
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• v.39 no.1
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• pp.74-83
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• 2006

The purposes of this study were to (1) identify the evaluation categories, areas, attributes, and criteria of the school food service program using both a qualitative and a quantitative analyses, (2) define the relative importance of the evaluation categories, areas, attributes, and criteria of the school food service program using analytic hierarchy process, (3) organize the evaluation system to improve quality of the school food service in Korea. A survey was conducted from August to October 2004 to collect data from 172 dietitians, 15 school food service officials at the educational board, 10 professionals of school food service. Statistical analyses were performed on the data utilizing the SPSS 12.0 for Windows and Excel, such as Descriptive statistics and analytic hierarchy process was performed. The result of the analytic hierarchy process indicated that relative importance of evaluation category was 0.4319 (food service manage ment), 0.2369 (nutrition education), 0.1455 (satisfaction) and 0.0912 (parent involvement program). 'Sanitation, safety and facility (0.1739)' was the most important area among the subcategories of food service management, followed by nutrition management (0.1581), procurement (0.1375), production (0.1345), organization and personnel management (0.0662), planning (0.0644), food service evaluation (0.0585), financial accountability (0.0555), and information management (0.0554). There existed a relative importance on the three areas of the nutrition program and satisfaction evaluation category: students (0.5281, 0.6221), parents (0.1812, 0.1491), and teachers (0.1838, 0.1618). In the parent involvement program evaluation category, relative importance of committee and monitoring management was 0.4658 and information communication was 0.3724. The quality of food and service to school children can be improved by the appropriate application of the developed evaluation tool for the school food service program.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.38 no.2
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• pp.327-335
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• 2018

In order to calculate the quality management cost of construction work, the process must conform to relevant laws and regulations. In details, the cost of the various items such as quality test fee and quality control activity cost are required to be calculated. Regarding the quality management costs, the labor cost is applied to the quality examination fee and the calculation unit quantity in the construction quality management duties. The application of the unit price of the labor cost stipulates that Construction Association of Korea and Korea Engineering & Consulting Association apply the unit price which is surveyed and published. However, in the related laws and regulations, the standard of the quality manager and quality tester is not clear. This accounts for the confusion in the cost of construction management and the cost of labor. In the current law, the allocation standard of quality control personnel is specified according to the size of the construction, but the standard of placement of quality testers is not specified. At the construction site, there is no assignment criteria manpower for quality testers except quality managers, or very little work is being done. The quality control personnel conducts the quality test work to be carried out by the quality tester, and this carrying out heavy work. Therefore, it is difficult to maintain quality control activities. In this study, the labor cost of quality management expenses and the allocation criteria of quality managers and quality testers are established and presented for the purpose of securing the quality of the construction work and preventing the construction work. It is stipulated that the standards of the relevant laws and regulations, which are not clear, should be classified into quality control personnel and quality testers according to the size of the construction. Based on the unit price of Korea Engineering & Consulting Association, the personnel expenses of quality managers and quality testers are proposed to apply the unit price of engineer (professional engineer, specialist, advanced, intermediate, beginner) and skilled technicians (advanced, intermediate, beginner).

• Journal of the Korean Institute of Landscape Architecture
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• v.18 no.3 s.39
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• pp.57-70
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• 1990

This study is on system building and model case study to establish a new framework of "The Wild and Scenic Rivers System" and to apply this to Korean rivers. The Wild and Scenic Rivers System of the U. S. , which had become law in 1968 for establishing wild scenic and recreational river areas, was investigated. The techniques of two American case studies about the National Wild and Scenic Rivers System designation were investigated and synthesized, and study process was adjusted to Korean river system. Additionally, pilot study was carried out by the method and results were as follows : 1) In the American Wild and Scenic Rivers System, each river was evaluated based on eligibility criteria for designation, such as remarkable scenic, recreational, fish and wildlife, cultural or other ecological values. Segmented river areas were classified into three or four grades and management plans were prepared accordingly. 2) The management of rivers in Korea has emphasized on the flood control and water resources management up to the present, and now takes a growing interest in water quality. But it has been concerned very little with wild and scenic resources conservation of river corridors. It is strongly recommended to build Wild and Scenic Rivers System in Korea for rational management and conservation of the valuable natural resource. 3) Suggested evaluation criteria for the Korean Wild and Scenic Rivers System were wildness, wildlife and plants, hydrology, scenic quality, and historical and cultural resources. The river areas may be graded into four : Positive conservation area(I), Negative conservation area(II), Negative development area(III), Positive development area(IV). Management guidelines were proposed for each grade. 4) To test the applicability of the approach, one of the major tributary of the Han-River was selected for pilot study. The result showed that the evaluation and grading system worked well. Finally, it is recommended to incorporate the Wild and Scenic Rivers System into Korean national park system, and to amend the Korean National Park Act to enable this.