• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.365-371
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• 2021

In the wake of several high-profile corporate accounting scandals, there has been evidence that companies are more eager to hire Chief Executive Officers (CEOs) with an accounting background. This signals that CEOs with an accounting background are recognized and trusted by the corporate world to boost the quality of financial reporting of a company. If it is so, in the context of combating the earnings management, hiring CEOs with an accounting background (being a conservative accounting practitioner), could become one of the effective internal corporate governance mechanisms (CGM) to bring down the earnings management activities. This study attempts to provide insight into the level of conservatism of the CEO with an accounting background. Following Basu (1997) and Khan and Watt (2009), the firm-year measure of conservatism (C_Score) was obtained, which later was associated with the accounting education of the CEO to determine their relationship. As expected, CEOs with accounting background exhibit a higher level of moral reasoning than their non - accounting educated counterparts. The finding of this study is useful to persuade the policymaker to consider lifting the trend of hiring a CEO with an accounting background as one of the best practices that the companies can work out to lessen earnings management activities.

• Asia Marketing Journal
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• v.18 no.3
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• pp.1-18
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• 2016

The purpose of this paper is to examine empirically how to balance advertising expenditure before and after launch with regard to the direction of word of mouth in the motion picture industry. The vector auto-regression model is applied to assess the dynamic impact of advertising and word of mouth on sales. Empirical data, including advertising, word of mouth, and sales (the number of entries) of 83 movies are used for analysis. The research results show that for a movie having more positive word of mouth in the pre- and post-launch periods, it is worthwhile to spend the advertising budget in the pre-launch period only and to spare it in post-launch period. However, it is worthwhile to spare the advertising budget in the pre-launch period for movies having less positive word of mouth before and after launch, and to concentrate spending in post-launch period instead. Mangers who handle products and services facing shortened lifecycles, such as games, eBooks, and digital music contents, need to check the quality of pre-launch word of mouth for their advertising budget decisions in the pre- and post-launch periods and spend more of the advertising budget in the post- (pre-) launch period if pre-launch word of mouth is negative (positive). For products and services with a shortened lifecycle, it is recommended to spend more of the advertising budget in the post- (pre-) launch period if pre-launch word of mouth is negative (positive).

• Proceedings of the Korean Society of Propulsion Engineers Conference
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• 2004.03a
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• pp.472-478
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• 2004

This paper describes the characteristics of the unsteady pressure on the stator surface induced by rotor viscous wakes. The primary object of this study is to investigate the effects of axial spacing between the rotor and the stator and three-dimensional vane geometries such as stator sweep and stator lean on the unsteady pressure fluctuations on the stator vane. To predict these fluctuations, unsteady three-dimensional Navier-Stokes analyses are performed. Furthermore, a three-dimensional analytical method using unsteady lifting-surface theory is also used to elucidate the mechanism of interaction of passing rotor wakes with downstream stator. Five different fan configurations with three sets of stator geometries, which are three radial stator configurations with different axial spacing, the swept stator and the swept and leaned stator, are used for this study. It is found that, in axial spacing between rotor and stator, the effect of radial phase skew of incoming rotor wake is important for the reduction of the induced unsteady pressure in addition to the rotor wake decay. It is also shown that incorporation of stator sweep and lean is effective to reduce this unsteady pressure.

• Safety and Health at Work
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• v.14 no.3
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• pp.243-249
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• 2023

Background: Southeast Asia has many people who work in the agriculture sector. Not many stakeholders pay special attention to the health of farmers, even though they are exposed to various types of hazards. One of the most common health complaints among farmers is related to work-related musculoskeletal disorders (WMSDs). This study aims to assess the prevalence of WMSDs and factors associated with them among farmers in Southeast Asia. Methods: A literature search on PubMed, ScienceDirect, Scopus, and EBSCO was conducted. Articles were included if they studied ergonomic problems among farmers from 11 countries in the Southeast Asia region and were published during 2015-2022. The Critical Appraisal Skills Program was used to evaluate the quality of the articles. The search process and retrieval process reflected PRISMA's recommendation. Result: There were 14 studies found from 3 countries that had published articles in PubMed and ScienceDirect, including Thailand [8], Indonesia [4], and Malaysia [2]. The prevalence of WMSDs in Thailand, Indonesia, and Malaysia was 78,31%, 81,27%, and 88,39%, respectively. Common factors associated with WMSDs include age, sex, smoking habits, drinking alcohol habits, working period (years), type of work, awkward position, non-ergonomic equipment, repetitive movements, and lifting heavy loads. Conclusion: The prevalence of WMSDs among farmers in Southeast Asia is considerably high. Effective intervention is essential for reducing the prevalence and protecting workers' health and well-being.

• Nuclear Engineering and Technology
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• v.55 no.12
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• pp.4597-4606
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• 2023

Thermal analysis of the CANDU spent fuel dry storage canister is very important to ensure the integrity of the spent fuel. The analyses have been conducted using a conservative approach, with a particular focus on the peak cladding temperature (PCT) of the fuel rods in the canister. In this study, we have performed a realistic thermal analysis using a computational fluid dynamics (CFD) code. The canister contains 9 fuel bundle baskets. A detailed analysis of even a single basket requires significant computational resources. To overcome this challenge, we replaced each basket with an equivalent heat conductor (EHC), of which effective thermal conductivity (ETC) is developed from the results of detailed CFD calculations of a fuel bundle basket. Then, we investigated the effects of some conservative models, ultimately aiming at a realistic analysis. The results revealed: (i) The influence of convective heat transfer in the basket cannot be ignored, but it's less significant than expected. (ii) Modeling of the lifting rod is crucial, as it plays a decisive role in axial heat transfer at the center of the canister and significantly reduces the PCT. (iii) Convection within the canister is very important, as it not only reduces the PCT but also shifts its location upwards.

• Korean Journal of Construction Engineering and Management
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• v.5 no.6 s.22
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• pp.235-244
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• 2004

The effective management of major construction resources is the key to the success in high-rise residential building construction projects. It is even more important and challenging as well especially in CBD(central business district) area under tight project duration since little leeway in interface between construction trades, severe constraints in staging n and heavy demands for lifting among construction resources. In order to meet high demands among major construction resources, highly effective construction resource management information system is required This research develops and provides a system which selects and disseminates these information from each phase of procurement transportation, lift-up and storage for major construction resources This research applies the Kanban system, well recognized material information system technique in automobile manufacturing industry, in concrete work processes. It develops concrete procurement information system utilizing VSM(Value Stream Mapping) and also applies the model in actual super-high rise residential building construction project in order to analyze the benefit of the research model.

• Korean Journal of Applied Biomechanics
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• v.19 no.3
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• pp.567-580
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• 2009

The purpose of this study was to find out how the combined exercise program has an influence on the physical recovery of the patients suffering from work-related back problems. Research objects consist of 43 patients suffering from back problems due to workplace accidents. The result of the study shows that the combined exercise program increased muscular strength and endurance significantly and worked positively in lumbar recovery of the patients. It also increased the lowered flexibility caused by back pain to the level of normal state. In addition, the program was effective on the correction of the bad pose of body and scoliosis. Moreover, it helped improve on lifting, social life and reduce in the duration and the frequency of outbreak of pain. Finally, according to the result of this study, the combined exercise program was shown to be effective and appropriate for the patients suffering from work-related back problems.

• Journal of Acupuncture Research
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• v.24 no.2
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• pp.155-167
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• 2007

Objectives : This study was performed to evaluate the general distribution and the efficacy of oriental medical treatment for low back pain. Methods: We have selected of the moxa bucket moxibustion. We make a comparative study of the thermodynamic characteristics of moxa bucket moxibustion. We examined combustion times, temperatures, temperature gradients in each period during a combustion of moxa bucket moxibustion made by oak wood. Results : The 80 cases of low back pain patients was analyzed according to the distribution of sex, age, the period of disease, contributing factor, the patient-condition on admission, the symptom on admission, the duration of admission, the reading of the X-ray and the treatment efficacy was evaluated respectively. 1. Female was more than male in the ratio of 1:1.2, and thirties and seventies 25% the most, the acutest phase 46.3% the most, reason unknown 33.8% the most, Grade III 50% the most, L.B.P. only 51.3% the most, the day of 6-10 30% the most, compression Fx 30% the most. 2. In the total treatment result, the good was 51.3%, the excellent 22.5%, the fair 17.5%, the poor 8.8% in order. About 'the effective rate'(the percentage of positive effective treatment cases) of each distribution, the fifties 100% the most, the acutest phase 97.3% the most, the slip down, weight lifting, overuse 100% the most respectively, Grade III 97.5% the most, L.B.P. only 95.1% the most, the day of 11-15 100% the most, HN.P. 93.3% the most. Conclusions : We have known the efficacy of oriental medical treatment for L.B.P. was good and early treatment was better than late treatment and main cause of L.B.P. was degenerative change.

• Korean Journal of Clinical Laboratory Science
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• v.50 no.3
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• pp.217-224
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• 2018

Thread lifting has become popular as a minimally invasive technique for facial rejuvenation. Commercially available threads are composed of poly-L-lactic acid (PLLA), polycaprolactone (PCL), or polydioxanone (PDO). However, the histological changes that occur in response to implanted threads are unclear. The aim of this study was to evaluate histological changes that occur in response to implantation with three types of bioresorbable threads (PLLA, PCL, PDO) in rat skin. PLLA, PCL and PDO threads were implanted in the dorsal skin of Sprague Dawley rats and tissue samples were harvested 2, 4, 8 and 12 weeks post-implantation. To evaluate histologic changes induced by bioresorbable face-lifting threads, tissue samples were stained with hematoxylin & eosin, Masson's trichrome stain and Herovici's collagen stain. All three threads induced neocollagenesis of type 3 collagen in the rat skin. The amount of collagen induced by the threads was dependent on the thread surface area. The PDO cavern-type thread was most effective in inducing neocollagenesis due to its extensive surface area. Our results suggest that type 3 collagen induced by bioresorbable threads depends on the thread surface area to uphold the dermis and contributes to facial rejuvenation.

• Korean Journal of Applied Biomechanics
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• v.15 no.3
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• pp.143-152
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• 2005

The purpose of this study was to predict the failure or success of the Snatch-lifting trial as a consequence of the stand-up phase simulated in Kane's equation of motion that was effective for the dynamic analysis of multi-segment. This experiment was a case study in which one male athlete (age: 23yrs, height: 154.4cm, weight: 64.5kg) from K University was selected The system of a simulation included a multi-segment system that had one degree of freedom and one generalized coordinate for the shank segment angle. The reference frame was fixed by the Nonlinear Trans formation (NLT) method in order to set up a fixed Cartesian coordinate system in space. A weightlifter lifted a 90kg-barbell that was 75% of subject's maximum lifting capability (120kg). For this study, six cameras (Qualisys Proreflex MCU240s) and two force-plates (Kistler 9286AAs) were used for collecting data. The motion tracks of 11 land markers were attached on the major joints of the body and barbell. The sampling rates of cameras and force-plates were set up 100Hz and 1000Hz, respectively. Data were processed via the Qualisys Track manager (QTM) software. Landmark positions and force-plate amplitudes were simultaneously integrated by Qualisys system The coordinate data were filtered using a fourth-order Butterworth low pass filtering with an estimated optimum cut-off frequency of 9Hz calculated with Andrew & Yu's formula. The input data of the model were derived from experimental data processed in Matlab6.5 and the solution of a model made in Kane's method was solved in Matematica5.0. The conclusions were as follows; 1. The torque motor of the shank with 246Nm from this experiment could lift a maximum barbell weight (158.98kg) which was about 246 times as much as subject's body weight (64.5kg). 2. The torque motor with 166.5 Nm, simulated by angular displacement of the shank matched to the experimental result, could lift a maximum barbell weight (90kg) which was about 1.4 times as much as subject's body weight (64.5kg). 3. Comparing subject's maximum barbell weight (120kg) with a modeling maximum barbell weight (155.51kg) and with an experimental maximum barbell weight (90kg), the differences between these were about +35.7kg and -30kg. These results strongly suggest that if the maximum barbell weight is decided, coaches will be able to provide further knowledge and information to weightlifters for the performance improvement and then prevent injuries from training of weightlifters. It hopes to apply Kane's method to other sports skill as well as weightlifting to simulate its motion in the future study.