• The Journal of the Korea Contents Association
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• v.17 no.6
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• pp.319-328
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• 2017

Earnings management is a collection of management decisions which firms do not report the true performance. Many prior studies suggest that earnings management could be the results of either managerial earnings management or manager's private information for future performance. This study attempts to delve into the fundamental implications inherent in earnings management by analyzing how earnings management affects future firm performance in public institutions. If discretionary accruals as a measurement of earnings management embrace manager's private information, it will have a positive effect on future performance in succeeding period. In contrast, if discretionary accruals embrace manager's opportunistic earnings management, it will have a negative effect on future performance in succeeding period. Empirical findings are summarized as following.: Earnings managements are negatively associated with future firm performance for all succeeding period. This negative relationship continues for all succeeding period. The overall results can be serve as a evidence that the discretionary accruals capture opportunistic earnings management on average.

• Journal of Powder Materials
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• v.20 no.2
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• pp.85-99
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• 2013

Powder metallurgy applied rapid heating to sintering starting year 1900. Since 1970 the study has intensified. Now rapid sintering concepts embrace a spectrum of options ranging from dunk cycles to microwave, induction, exothermic, electric field, and spark approaches. Most of the efforts are targeting reduced microstructure coarsening during sintering, although reduced material decomposition is another common goal. The efforts are impressive for simple shapes and success metrics such a small grain size after densification. Several barriers need to be removed prior to application in powder metallurgy commercial sintering. Rapid heating research needs to focus on significant property gains, accurate product dimensions, and lower costs. So far each property gain obtained with rapid heating is matched by traditional sintering and composition changes. Several examples are cited to show the goals for the next round of innovations.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2003.11a
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• pp.107-110
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• 2003

The aim of this study is to map the intellectual structure of the field of Organic Light Emitting Diode(OLED). Co-word analysis was employed to reveal patterns and trends in the OLED field by measuring the association strengths of terms representative of relevant publications or other texts produced in OLED field. Data were collected from INSPEC. Important keywords were extracted from author keywords. These author keywords were further standardized. In order to trace the dynamic changes of the OLED field, present the technology mapping. The results show that the OLED field has some established research theme and it also changes rapidly to embrace new themes.

• 한국전산유체공학회:학술대회논문집
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• 2005.10a
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• pp.145-150
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• 2005

Generally, Compressible Navier-Stokes codes are used to solve high mach number flows. But, Most of high mach number flows embrace low mach number flows. This phenomenon results in low convergence rate and non-physical solution in CFD analysis. So Many researchers developed preconditioning technique to solve these problems. This Study presents how to modify previous compressible N-S computer code with little changes of structure into preconditioned compressible N-S code applying Roe's Approximate Riemann Solver. And this study show developed preconditioning code is very well operated at all mach number flows.

• Journal of Institute of Control, Robotics and Systems
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• v.5 no.5
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• pp.585-592
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• 1999

A new paradigm of technology, based on the overall interactions of technology, human and environment, is explored. History of technology and machines is reviewed in terms of the interactions of human and machines. Two main concepts of intelligent interactions proposed, holism and embodiment, are based on the interactions of machines and human through human body : Korperlichkeit ( corporeality). Human body movements are the result of long periods of evolution and, thus, are very optimized motions. Complicated and flexible motions could be easily achieved by mimicking human body movements. Motion capture and mimic systems based on the electromagnetic, visual, and gyroscopic type trackers, are being implemented to demonstrate these concepts. Also, various motion mappings are investigated on these interactive systems. By exploring a new paradigm of technology through Korperlichkeit, an oriental view of technology as relativities may evolve to embrace the limitations of western view of machines as an absolute independent form.

• Journal of Family Resource Management and Policy Review
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• v.10 no.1
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• pp.1-16
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• 2006

This essay was written with the purpose of finding an effective outline of reorganizing the theoretical establishments of institutional household management. We have proposed a few alternative models for the reorganization of the theoretical system of institutional household management after analyzing the theoretical systems of Management and Administration: First, institutional household management should embrace the concepts of positive management. Second, we should organize a plan where such factors as organization system, human resource development, advertisement and consumer satisfaction surveys could be introduced and strengthened within the theoretical system of institutional household management.

• Journal of Agricultural Extension & Community Development
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• v.8 no.1
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• pp.85-92
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• 2001

As the technology, global economy, and social structures and patterns have rapidly been changing since the 20th century, the forward-thinking leaders in the world begin to realize that they must embrace a new paradigm in management and organizational theories. The new idea of management is focused on equality rather than hierarchical structure, and more responsive to the external environment, more flexible, and better prepared to give customers what they want. From this new paradigm revolution, the nonprofit organizations like youth development organization are trying to approach and implement the new theories and models. This study attempted to introduce the historical trend and a new paradigm of youth development organizational structures and programs in the USA that may help Korea to improve youth organizations and programs. The youth development sector should create healthy, thriving organizations and structures that cultivate staff, programs, partnership between youth and adults, and community.

• Clinics in Shoulder and Elbow
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• v.6 no.2
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• pp.115-126
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• 2003

Although painful conditions of varying degrees of severity involving the soft tissues (i .e., muscles, tendons, ligaments, periosteum and peripheral nerves) occur frequently, their underlying pathogenesis is poorly understood. The term peripheral neuropathic pain has recently been suggested to embrace the combination of positive and negative symptoms in patients whose pain is due to pathological changes or dysfunction in peripheral nerves or nerve root. The spinal nerve root, because of its vulnerable position, is very easily prone to injury from pressure, stretch, angulation, and friction. Therefore, not a few of musculoskeletal chronic pains are result of nerve root dysfunction. Neuropathic changes due to nerve root dysfunction are primarily in soft tissue especially muscle, tendon and joint. It shows tenderness over muscle motor points and palpable muscle contracture bands and restricted Joint range. Careful palpation and physical examination is the important tool that, be abne to detect all of these phenomena.

• Journal of Korean Institute of Industrial Engineers
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• v.23 no.1
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• pp.77-94
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• 1997

Reengineering, also known as a business process redesign, involves a fundamental rethinking, and often a radical redesign, of an entire business process or a set of process to achieve dramatic improvements. The central paradox of reengineering is that its own advantages constitute the greatest threat to its success. For reengineering to be the right choice, the organization must have real capacities to embrace changes across the board. The key is to begin with, and to preserve, a vision of the new order, which drives this structured approach, and is in turn calibrated by that approach. However, in most cases of these calibrations, the empirical evidences on the effect of determinants in the reengineering are required. Seemingly, the research results in this area are scarcely verified. This article tried to search the effect of four dimensions of the reengineering toward the performance of reengineering. The results showed that the factors of the organization behavior and of the methodology/operation had more affected on the performance.

• Korean Medical Education Review
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• v.22 no.3
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• pp.153-162
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• 2020

The aim of modern medicine is to prolong life by fighting death. Doctors have traditionally believed that this was an ethical good deed. The negative connotation surrounding death has led to the avoidance of terminally ill patients. But in a modern society where death is medicalized, doctors have to see dying patients every day and are in a state of guilt from implementing meaningless life-sustaining treatments. Therefore, medical schools should allow medical students to embrace a new perspective through death education. Yonsei University Medical College has implemented death education since 2017 as an optional class for first and second year medical students. Students watch videos related to death once a week for 6 weeks and submit their reflections by e-mail. The professor reads the students' reflections and gives them weekly feedback. Through this coursework, students realize that death is not a medical event, but rather a part of life and completion. The ultimate purpose of death education is to transform blind life-absolutist identity into narrative identity.