• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.141-154
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• 2014

The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.13 no.12
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• pp.5875-5881
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• 2012

Research objectives: This research is focused on the multicultural families based on the existing studies. The problems that the women of the multicultural families experience in this society were studied, in relation to the adaptability to Korea by identifying the elements related to the use of and satisfaction level towards medical institutions. As such, this research is expected to be used as a data that can help to provide quality medical service to the women of the multicultural families. Research method: 188 women of the multicultural families were targeted to carry out research by conducting interview and by leveraging translated survey questionnaire. Then, SPSS 18.0 program was used to conduct statistical analysis. As for the analysis methods, frequency analysis, technical statistics, ANOVA and multiple regression analysis method were used. The results of the research were as follows. First, for the satisfaction level towards medical institutions for each class following each nation, Vietnam manifested highest satisfaction level when it comes to the public sanitation clinic, followed by the Philippines and China in the order listed. Meanwhile, Japan manifested the lowest satisfaction level. In case of the Asian medicine hospital, Japan manifested the highest satisfaction level contrary to the public sanitation clinic, followed by Philippines and China in the order listed. Meanwhile, Vietnam manifested the lowest satisfaction level. Second, 'satisfaction level towards nationality, education level, income, degree of adaptation and access to the medical institutions via transportation,' degree of adaptation towards the Korean society was manifested as an influential variable. As the degree of adaptation towards the Korean society increased, satisfaction level towards the degree of access to the medical institutions via transportation was proven to be high. Third, 'Nationality, education, income, hospital administration to help adapt the level of satisfaction' income if the first 1,5 million to 2,0 million won that low satisfaction than from 1 million to 1,5 million won and Higher of Korean society to adapt was higher Hospital Administrationon the level of satisfaction Conclusion: Nationality, education level, income, degree of adaptation towards the Korean society affect satisfaction level towards medical institutions. To increase the elements that increase the satisfaction level towards the medical institutions, multi-dimensional approach by each nationality, education level and income is required. In particular, it would be considered necessary to increase the level of adaptability to Korea.

• Journal of Korean Ophthalmic Optics Society
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• v.19 no.3
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• pp.389-396
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• 2014

Purpose: The study examined dry eye symptoms of occupants in a newly constructed building and its effects on their work productivity and general activity. Methods: The study subjects were 33 office workers who spent more than eight hours per day on average in a new building constructed in the past three months. The indoor air quality of the new building was evaluated by measuring aldehydes, temperature and humidity. The level of dry eye symptoms was classified into normal, mild, moderate and severe by using the Ocular Surface Disease Index (OSDI). The experience of LASIK surgery, use of eye makeup, daily use time of a computer and smart-phone, and average daily working hours were also examined. The Work Limitation Productivity Questionnaire was used as the questionnaire about work productivity and general activity to measure the impairment level on a ten-point scale. Results: The concentration variation of formaldehyde in the office was $42.42{\pm}6.30{\mu}g/m^3$. The temperature and humidity were $26.2{\pm}0.70^{\circ}C$ and $40{\pm}1%$, respectively. The respondents with normal, mild, moderate and severe dry eye symptoms were 15.2%, 18.2%, 18.2% and 48.5%, respectively. The severity of dry eye symptoms and impairment of work productivity and general activity demonstrated high correlations of 0.599 and 0.655, respectively (p<0.001). Compared to the normal case, severe dry eye symptoms demonstrated significantly high impairment of work productivity and interruption of general activity (p<0.001). The case of serious dry symptoms showed the possibilities of having impairment level of work productivity and interruption of general activity above three points 3.26 times (p=0.032) and 2.25 times (p=0.045), respectively, higher than that of the normal case. Conclusions: It was confirmed that dry eye symptoms among office workers in a newly constructed building affects work productivity and general activity.

• Journal of Distribution Research
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• v.15 no.2
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• pp.71-99
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• 2010

Most of studies on patriotism in the marketing area have focused on ethnocentric tendencies observed in consumption behaviors. On the contrary, there have been few empirical studies on how patriotism in the general sense, indicating affection for, attachment to, and pride in the country, influences consumers' evaluation of domestic and foreign products. Given the current situation that marketing activities appealing to people's patriotism is increasing, this is somewhat surprising. Thus, this study examined empirically how patriotism influences people's evaluation of domestic and foreign products. In addition, we tested whether consumer ethnocentrism works as an intervening variable in the relation between patriotism and product evaluation. The empirical analysis was conducted through a questionnaire survey of undergraduate and graduate students at universities in Seoul. The survey asked about the respondents' patriotism, consumer ethnocentrism, domestic product evaluation, foreign product evaluation, and demographical characteristics. In foreign product evaluation, the respondents were requested to evaluate Chinese and Japanese products. Email was used to send and recover the questionnaires, and 135 replies were used in the analysis. Major findings from the empirical analysis are as follows. First, a significant relationship was observed between patriotism and domestic product evaluation. That is, patriotic participants evaluated domestic products more favorably. On the other hand, no significant relationship was observed between patriotism and foreign product evaluation(See Table 1-1 and 1-2). Next, the effect of patriotism on domestic product evaluation was mediated by consumer ethnocentrism. However, whether the effect of patriotism on domestic product evaluation is mediated by consumer ethnocentrism partially or fully was different according to product(See Table 2-1 and 2-2). Lastly, we tried to analyze the relation between consumer ethnocentrism and product evaluation and comparing the results with findings of previous researches. According to the results, a significant relationship was observed between consumer ethnocentrism and domestic product evaluation but not between consumer ethnocentrism and foreign product evaluation. The meanings of this study are as follows. First, there have been few marketing studies that investigated the relation between patriotism and product evaluation. Thus, this study is meaningful in that it supplemented the limitation of previous research. Second, consumer ethnocentrism was found to mediate the relation between patriotism and domestic product evaluation. Considering the absence of previous research that examined the role of consumer ethnocentrism as an intervening variable, this study is significant in that it expanded the scope of research on consumer ethnocentrism. Third, from the practical aspect, the results of this study suggest that marketing appealing to patriotism is effective in stimulating consumers' purchase and consumption of domestic products. Accordingly, such a marketing strategy is expected to be effective in protecting domestic markets from imported goods and overseas brands and to increase demands for domestic products and brands. However, there is the question of whether the effect of patriotism based marketing strategies in promoting demand for domestic products would persist. That is, this study could not find a significant relation between patriotism and foreign product evaluation, and this means that the increase in patriotism for the home country does not damage people's view to the quality of foreign products negatively. Accordingly, without change in people's perception of foreign products, it is highly likely that the increase in demand for domestic products or brands induced by patriotism elevated at a specific time or situation may not last long. Fourth, the results of this study suggest that the patriotism level may influence consumers' choice behavior toward retailers strongly connected to a specific country or region. That is, consumers with high level patriotism may hesitate or avoid using a retailer associated with some foreign country. Fifth, according to the results of this study, when people's patriotism is stimulated by a specific social situation or event, it can be an opportunity for domestic franchise brands to increase their market performance such as sales and market share and, at the same time, for foreign franchise brands to experience adversities. Therefore, during a period like the Olympic Games or the World Cup when people's sense of belonging or attachment to their country is heightened, domestic franchise brands need to make marketing activities that may lead market opportunities to substantial results and foreign franchise brands to cope with such adversities. Sixth, consumers' brand choice is often made in retail stores. It has been demonstrated by numerous studies that in store stimuli such as point of purchase display can affect consumers' behavior. Considering this, domestic brands facing competition with foreign brands should make continuous efforts to enhance the market performance of their products through developing in store stimuli that can stimulate consumers' patriotism. Finally, based on the major findings of this study, both academic and practical issues were discussed. Suggestions for future studies were provided.

• Journal of Intelligence and Information Systems
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• v.17 no.3
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• pp.131-146
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• 2011

It is becoming more essential than ever for office professionals to become competent in information collection/gathering and problem solving in today's global business society. In particular, office professionals do not only assist simple chores but are also forced to make decisions as quickly and efficiently as possible in problematic situations that can end in either profit or loss to their company. Since office professionals rely heavily on their tacit knowledge to solve problems that arise in everyday business situations, it is truly helpful and efficient to refer to similar business cases from the past and share or reuse such previous business knowledge for better performance results. Case-based reasoning(CBR) is a problem-solving method which utilizes previous similar cases to solve problems. Through CBR, the closest case to the current business situation can be searched and retrieved from the case or knowledge base and can be referred to for a new solution. This reduces the time and resources needed and increase success probability. The main purpose of this study is to design a system called COKRS(Case-based reasoning Office Knowledge Recommender System) and develop a prototype for it. COKRS manages cases and their meta data, accepts key words from the user and searches the casebase for the most similar past case to the input keyword, and communicates with users to collect information about the quality of the case provided and continuously apply the information to update values on the similarity table. Core concepts like system architecture, definition of a case, meta database, similarity table have been introduced, and also an algorithm to retrieve all similar cases from past work history has also been proposed. In this research, a case is best defined as a work experience in office administration. However, defining a case in office administration was not an easy task in reality. We surveyed 10 office professionals in order to get an idea of how to define a case in office administration and found out that in most cases any type of office work is to be recorded digitally and/or non-digitally. Therefore, we have defined a record or document case as for COKRS. Similarity table was composed of items of the result of job analysis for office professionals conducted in a previous research. Values between items of the similarity table were initially set to those from researchers' experiences and literature review. The results of this study could also be utilized in other areas of business for knowledge sharing wherever it is necessary and beneficial to share and learn from past experiences. We expect this research to be a reference for researchers and developers who are in this area or interested in office knowledge recommendation system based on CBR. Focus group interview(FGI) was conducted with ten administrative assistants carefully selected from various areas of business. They were given a chance to try out COKRS in an actual work setting and make some suggestions for future improvement. FGI has identified the user-interface for saving and searching cases for keywords as the most positive aspect of COKRS, and has identified the most urgently needed improvement as transforming tacit knowledge and knowhow into recorded documents more efficiently. Also, the focus group has mentioned that it is essential to secure enough support, encouragement, and reward from the company and promote positive attitude and atmosphere for knowledge sharing for everybody's benefit in the company.

• Journal of Korean Society of Environmental Engineers
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• v.22 no.10
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• pp.1905-1919
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• 2000

The main motivation of this research is to develop an intelligent control strategy for Activated Sludge Process (ASP). ASP is a complex and nonlinear dynamic system because of the characteristic of wastewater, the change in influent flow rate, weather conditions, and etc. The mathematical model of ASP also includes uncertainties which are ignored or not considered by process engineer or controller designer. The ASP is generally controlled by a PID controller that consists of fixed proportional, integral, and derivative gain values. The PID gains are adjusted by the expert who has much experience in the ASP. The ASP model based on $Matlab^{(R)}5.3/Simulink^{(R)}3.0$ is developed in this paper. The performance of the model is tested by IWA(International Water Association) and COST(European Cooperation in the field of Scientific and Technical Research) data that include steady-state results during 14 days. The advantage of the developed model is that the user can easily modify or change the controller by the help of the graphical user interface. The ASP model as a typical nonlinear system can be used to simulate and test the proposed controller for an educational purpose. Various control methods are applied to the ASP model and the control results are compared to apply the proposed intelligent control strategy to a real ASP. Three control methods are designed and tested: conventional PID controller, fuzzy logic control approach to modify setpoints, and fuzzy-PID control method. The proposed setpoints changer based on the fuzzy logic shows a better performance and robustness under disturbances. The objective function can be defined and included in the proposed control strategy to improve the effluent water quality and to reduce the operating cost in a real ASP.

• Journal of Chest Surgery
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• v.43 no.4
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• pp.375-380
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• 2010

Background: Primary cardiac tumors are extremely rare. The most common type are benign myxomas, and these are almost completely curable with early surgery. Malignant tumors, however, such as sarcomas, are difficult to remove surgically, and their prognosis is known to be poor. In this study, data on patients who had undergone surgical treatment of cardiac tumor in the authors' hospital were collected and analyzed. Material and Method: The subjects included 28 patients who had undergone surgical treatment of cardiac tumor from August 1993 to December 2008. Their medical records were reviewed and retrospectively analyzed. Result: The patients were aged from 20 to 76 years (mean age: $54.2{\pm}15.6$), and 11 were male (39%) and 17 female (61%). Fifteen of them (54%) underwent emergency surgery to improve heart failure symptoms. The most common preoperative symptom was dyspnea (15 cases, 54%). Preoperative echocardiography was performed on all the patients. The average size of the tumor as measured during the operation was $7.0{\pm}6.9cm$ (the average length of the long axis was 2∼40 cm), and the sites of tumor attachment were the interatrial septum (18 cases, 64%), the left atrium (9 cases, 32%), the mitral valve annulus (2 cases, 7%), and the left ventricle (2 cases, 7%). The operation was performed with an incision through both atria in all the patients, and a complete excision was made in 25 cases (89%). According to the biopsy results, there were 4 cases of sarcoma (14%), 1 case of lipoma (4%), and 23 cases of myxoma (82%). The three cases in which the tumors were not completely excised were sarcomas. No operative deaths occurred after the operations. Outpatient follow-up was possible for 24 cases (86%), with a mean follow-up period of $46.8{\pm}42.7$ months. Late death occurred in 3 of the 24 patients; each of these patients had sarcomas. Of these patients, the first had undergone two repeat surgeries, the second had metastatic sites removed, and the last had only chemotherapy. The average recurrence time was $12.7{\pm}10.8$ months, and the average metastasis time was $20.5{\pm}16.8$ months. Conclusion: Most cardiac tumors are benign myxomas. In principle, they should be surgically treated because they can create risks such as embolism, and can be radically treated when surgically removed. In most cases, however, malignant sarcomas are already considerably advanced with severe infiltration into the neighboring tissues at the time of diagnosis. The surgical removal of malignant sarcomas is known to be difficult because of the advanced stage and degree of infiltration. We suggest that excision of the removable portion of the tumor sites to alleviate symptoms such as heart failure can improve quality of life.

• Journal of Wetlands Research
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• v.19 no.4
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• pp.533-541
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• 2017

Agricultural landscape has many ecosystem service functions. However, the development of the horticulture complex has no consideration for environmental conservation. Therefore, we analyzed the priorities of ecosystem service functions required for the composition. The study was conducted in three stages. As a result of the first survey, 17 functions were selected to be improved. In the second survey, 12 functions were selected excluding 5 functions. Finally, 1. Measures for water purification, 2. Groundwater recharge plan, 3. Surface water storage space, 4. Flood control measures, 5. Vegetation diversity space, 6. Carbon emission reduction plan, 7. Aquatic insect habitat space, 8. Amphibian reptiles 9. Landscape and Waste Management, 10. Bird Species Space, 11. Heat Island Mitigation Plan, 12. Experience / Ecological Education Plan. We proposed the structure, capacity, flow rate, arrangement and form of the water treatment facility to improve water quality by improving the function. We proposed a reservoir space of 7-10% for groundwater recharge. The development of reservoir and storage facilities suitable for the Korean situation is suggested for the surface water storage and flood control measures. And proposed to secure a green space for the climate cycle. Proposed habitat and nutrient discharge management for biodiversity. We propose green area development and wetland development to improve the landscape, and put into the facilities for experiential education. The results of the research can be utilized for the development and improvement of the horticultural complex.

• Journal of agricultural medicine and community health
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• v.26 no.2
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• pp.147-159
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• 2001

A questionnaire survey of 568 women over the age of 30 in 11 dongs of Goryeong- gun was performed to identify the practice rate of breast self- examination and its related factors. It was found that the practice rate of breast self- examination was 28.2%, with 9.7% of those surveyed performing breast self- examinations more than once a month. The practice rate of breast self- examination showed significant differences according to factors, such as age, presence of spouse, educational level, occupation, economic status, smoking, regular exercise and chronic disease. According to age, the highest practice rate of breast self-examination was between the ages of 40-49 and the lowest over the age of 60. The practice rate increased with higher the educational level and presence of spouse. According to occupation, administrative and managerial occupations presented the highest practice rate of breast self- examination. Higher economic status, regular exercise and positive family history of breast cancer each presented high practice rates of breast self- examination. The practice rate revealed higher in those who did not smoke and who had no chronic diseases than others. The greatest reason for performing breast self- examination was decided by myself for health reasons, followed by effect of mass media and promotion by health center. The most common reasons for not performing breast self- examination were don't feel the need, followed by don't know how to perform the exam and don't know about the exam itself. Multiple logistic regression analysis showed that factors, such as over the age of 60, less education, and no experience with mammography all lowered the practice rate of self-breast examination. Inconclusion, the rates of breast self- examination and regular check-ups of people in rural areas, who are characteristically older and have low educational backgrounds, were 28.2% and 9.7%. These results show the immediate need for the education of the methods for breast self- examination to be carried out by health centers in these areas. Such efforts and programs could increase the practice rate of breast self- examination and thereby improve health and enhance the quality of life of women in rural areas.

• Journal of Gastric Cancer
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• v.8 no.1
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• pp.9-19
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• 2008

Purpose: Gastric cancer is the most common malignant tumor in Korea. We reviewed the cases at our institution to identify the survival rates and clarify the prognostic factors of patients with gastric cancer. Materials and Methods: We conducted a retrospective study of 6,918 patients who had received a diagnosis of gastric cancer, and they underwent surgery at Korea Cancer Center Hospital during a 15-year period from 1991 to 2005. Results: The overall 5-year survival rate was 66.8%. The univariate analysis revealed that age, location of tumor, gross type of tumor, the histology according to the WHO classification, the Lauren classification, depth of invasion (T stage), lymph node metastasis (N stage), distant metastasis (M stage), the type of surgery, the UICC TNM stage, postoperative complications, adjuvant chemotherapy, lymphatic invasion, venous invasion and perineural invasion were the significantly different factors of the survival rates. The multivariate analysis revealed that age, Borrmann type 4, the histology according to the WHO classification, depth of invasion (T stage), lymph node metastasis (N stage), distant metastasis (M stage), the type of surgery, UICC TNM stage, postoperative complications, adjuvant chemotherapy and lymphatic invasion were the independent prognostic factors. Conclusion: We have shown a statistically significant association between the survival rates after operation for gastric cancer and the clinicopathologic factors. Early diagnosis of gastric cancer, appropriate surgeryand adjuvant therapy might improve the quality of life and the survival rates of gastric cancer patients.