• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.37-43
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• 2021

The main objective of this study is to discuss the effect of free cash flow as a moderating variable on managers' decisions as regard earnings management. Companies with free cash flow are expected to refrain from taking opportunistic actions such as earnings management. The research used quantitative methods with sub-group moderating analysis. It is found that there is a significant relationship between past performance and earnings management, where the free cash flow is the moderating variable. The effect of past performance on earnings management is shown to slightly increase as free cash flow is considered. The findings of this study prove that earnings management is a practice that is often done by utilizing the flexibility of accounting recording and recognition mechanisms. Past performance becomes the main variable in encouraging managers to manage earnings by reducing revenue in the current period. This research can also be a reference in explaining managerial behavior and can be a reference to improving ethical human resource capabilities. This research focuses on companies in Indonesia that conduct earnings management by lowering profits as a result of declining past performance and examines aspects of free cash flow that reinforces the conduct of earnings management.

• 대한원격탐사학회:학술대회논문집
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• 대한원격탐사학회 2003년도 Proceedings of ACRS 2003 ISRS
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• pp.637-639
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• 2003

As the number of spectral bands of high spectral resolution data increases, the capability to detect more detailed classes should also increase, and the classification accuracy should increase as well. Often, it is impossible to access enough training pixels for supervise classification. For this reason, the performance of traditional classification methods isn't useful. In this paper, we propose a new model for classification that operates based on decision fusion. In this classifier, learning is performed at two steps. In first step, only training samples are used and in second step, this classifier utilizes semilabeled samples in addition to original training samples. At the beginning of this method, spectral bands are categorized in several small groups. Information of each group is used as a new source and classified. Each of this primary classifier has special characteristics and discriminates the spectral space particularly. With using of the benefits of all primary classifiers, it is made sure that the results of the fused local decisions are accurate enough. In decision fusion center, some rules are used to determine the final class of pixels. This method is applied to real remote sensing data. Results show classification performance is improved, and this method may solve the limitation of training samples in the high dimensional data and the Hughes phenomenon may be mitigated.

• Journal of Hospice and Palliative Care
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• 제26권2호
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• pp.80-94
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• 2023

Purpose: This study aimed to identify attitudes toward advance directives (ADs) among female cancer patients and factors related to ADs. Methods: The study was conducted at a university hospital in Seoul from September 19, 2020, to January 20, 2021. The participants were 153 patients diagnosed with gynecological cancer or breast cancer. Data were collected using questionnaires and included general characteristics, disease- and AD-related characteristics, knowledge and attitudes about ADs, and attitudes about dignified death. Data were analyzed using the t-test, analysis of variance, and multiple regression analysis. Results: Only 2% of the participants completed ADs. The mean score for attitudes toward ADs was 3.30, indicating a positive knowledge and attitude toward dignified death. The factors related to attitudes toward ADs were attitudes toward dignified death (𝛽=0.25, P=0.001), experience discussing life-sustaining treatment (𝛽=0.17, P=0.037), preferred time to have a consultation about ADs (𝛽=0.19, P=0.046), intention to write ADs (𝛽=0.15, P=0.038), and Eastern Cooperative Oncology Group Performance Status (𝛽=-0.37, P<0.001). The explanatory power of these variables for attitudes toward ADs was 38.5%. Conclusion: Overall, patients preferred to have a consultation about ADs when they were still active, mentally healthy, and able to make decisions. Education about ADs should be provided to patients on the first day of hospitalization for chemotherapy or while awaiting treatment in an outpatient setting so patients can write ADs and discuss them with family and friends.

• 대한건축학회연합논문집
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• 제8권4호
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• pp.123-130
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• 2006

This paper discusses issues faced by individual building industry clients. These form the majority of clients but, because they do not possess high purchasing power, they attract less attention in the industry. Given that key decisions on project definition and procurement strategy are made at the pre-project stage, the industry would benefit from knowing relevant aspects of its clients' attitudes and behaviors, so that it can support them. There is a lack of research on this subject, and so we first describe a theoretical framework and research methodology that were developed for this specific group of clients. Theory adopted from consumer behavioral research was introduced to develop a general behavioral model of individual clients. In this model, individual clients are assumed to seek and then process information after acknowledging normative activities. To validate our model, a field survey was conducted using randomly selected individual clients. Their opinions on the importance and difficulty of 12 normative activities were analysed to establish a general attitude. Information seeking behaviour was investigated by measuring the frequency and type of source that they contacted to conduct the normative activities. The attitudes and information seeking behaviour presented in this research will contribute to the development of project tools for supporting these clients.

• 한국정보처리학회:학술대회논문집
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• 한국정보처리학회 2008년도 추계학술발표대회
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• pp.325-327
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• 2008

In electrical industry, classification methodology has been an important issue for analyzing power consumption patterns. It has many applications including decisions on energy purchasing, load switching as well as helping in infrastructure development. Our aim in this work is to classify the electrical section and find potentially non-safe electrical sections. For this purpose, we use Emerging Patterns based classification. The classification method uses the aggregate score of emerging patterns to build classifier. The proposed methodology was applied to a set of electrical section data of the Korea power. The test data and relational electricity information and knowledge are supported by Korea Electric Power Research Institute (KEPRI).

• 의료ㆍ복지 건축 : 한국의료복지건축학회 논문집
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• 제18권4호
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• pp.39-51
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• 2012

Purpose: Hospitals for patients and their guardians can, from the concept of healing, be removed from just gaining profits, but suggest a future-oriented direction for the hospital. Accordingly, there have been studies related to the selection of hospitals, but most were related to preference and satisfaction, and only recently did research from the concept of tradeoffs of factors for selection began to grow rapidly. Methods: From this context, this study evaluates the level of importance for factors of selecting hospitals using the analytical hierarchy process, and identifies the correlation with users, gender, age group, and outpatient features in order to identify the difference of awareness among different groups for selecting hospitals. In the factors for selection 26 factors in six categories were set through studies of preceding research, and after surveying 144 people, the following results were attained. Results: 1) The overall analysis results were found in the order of medical level, medical service, and fame, and low for facilities, which is similar to the cases of preceding studies. 2) For user analysis, it was similar between patients and guardians, but there was a slight difference in awareness among nurses, who are also medical service providers. Nurses showed relatively high level of importance in direct factors such as medical technologies and medical services, while guardians of patients showed higher importance in indirect factors such as facility environments and convenience. 3) Women showed higher assessments of importance levels in environmental factors, while men in physical factors. 4) The older the age group, the lower level importance there was on medical level, while the importance on fame reduced the further the commute to the hospital was.

• 복식문화연구
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• 제22권1호
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• pp.126-142
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• 2014

This research aims to analyze jeans possession and perceptions of jeans' fit among women in their 20s to help improve the accuracy of purchase decisions in online shopping and to provide basic data necessary to overcome limits in the fit conveyance method of online shopping malls. A sample of 149 females in their 20s was divided into two groups according to height, waist size, and interest in fashion, and several factors were analyzed: jeans possession status, the fit of purchased jeans, the reason for purchase, and the perception of jeans' fit. The results are as follows. The group with a high interest in fashion owned more skinny jeans, and there was a higher frequency of purchasing skinny jeans during the last year among those with a height of 160 cm or more, a waist size of less than 27 inches, and a high interest in fashion. Of the respondents, 92.6% accurately understood skinny fit, 51.7% understood straight fit, and 56.4% understood regular fit. There was no significant difference in the perception of skinny fit or regular fit, but straight fit was better understood by the group with a waist size of 27 inches or more. Thus, by providing accurate size information and analyzing the body shapes of consumers, online shopping malls will be able to increase customer satisfaction with pants of various fits to reduce the rate of returns.

• Maxillofacial Plastic and Reconstructive Surgery
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• 제27권4호
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• pp.372-380
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• 2005

Condylar process of mandible, has the specialized anatomic structure compared with any other body structure, acts directly in connection with mastication and speech and so on. In general, mandibular condyle fractures have been managed by two methods as open and closed reduction. But, there are no reasonable consensus about the proper management of this injury. This study was designed for analysis of the prognosis of two methods of treatment, open and closed reduction, with positional change of fractured condyle and complications within 6 months post-intermaxillary fixation period. We conducted a retrospective analysis of 154 patients whose unilateral mandibular condyle fractures were treated by open or closed reduction in our department. The horizontal, sagittal, and coronal change of the condyle was examined using modified Towne's and panoramic radiographs before intermaxillary fixation(IMF), immediately after IMF, and at 6 months after IMF. Patients, whose mandibular condyle fractures were treated by closed reduction, had significantly shorter ramus height on the side of injury(P<0.05). But, fractured condylar fragments were displaced insignificantly with aspect to sagittal and coronal plane(P>0.05). The level of the fracture influenced the ramus length and the degree of coronal change in the closed reduction group(P<0.05). There was no significant correlation among the level of the fracture, treatment methods and complications(P>0.05). From the results obtained in this study, fractured mandibular condyles, were treated by closed reduction, had a tendency that continuous condylar displacement was occurred with aspect to horozontal and coronal plane in treatment period including intermaxillary fixation. And then there was a correlation between the level of the fracture and the position change in close reduction group statistically. These result suggested that care must be taken in basing treatment decisions on the degree of displacement of the condyle and in treating the mandibular condyle fractures for a long time.

• 보건행정학회지
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• 제25권4호
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• pp.307-322
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• 2015

In most democratic countries, influential professional interest groups often become a part of the iron triangle in the policy making process. One of the typical methods by which professional interest groups participate in policy making process may be by having interest group members in the national assembly, who are sympathetic to the group, implementing policies through legislation. In this study we found that from the Constitutional National Assembly through the 18th National Assembly, 147 members of the National Assembly of the Republic of Korea have been ex health care professionals. The research analyzed the roles of these members in health care law amendments as requested by the professional organizations. This study analyzed 11 major cases that involved nullification or amendment of legislations in favor of the healthcare profession, against the basic policies of the government. The study showed that in the 11 major cases, policies were amended in the direction intended by the National Assembly members and other organizations with similar interests, which was against the policy stance of the government. However, these cases did not unilaterally imply that the National Assembly has been captured by the interest groups through the legislators with health care professional background; rather, they should be perceived to be influenced by the exhibited loss of governability by the government in respect to healthcare policy decisions, loss of initiative due to lack of controllability, and reversals and inconsistencies of the policies.

• Journal of Hospice and Palliative Care
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• 제23권3호
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• pp.126-138
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• 2020

Purpose: In Korea, since the Act on Hospice and Palliative Care and Decisions on Life-Sustaining Treatment for Patients at the End of Life was implemented in February 2018, advance directives (ADs) have become legally effective and should be documented after sufficient explanation by a registered counselor. However, little is known regarding the adequacy of current AD counseling. This qualitative study aimed to explore the barriers to AD counseling based on counselors' experiences. Methods: We conducted focus group interviews using purposive sampling. Seven counselors working at hospitals, community health institutions, and non-profit organizations participated in this study. They were asked about the challenges and problems they encountered during AD counseling. Results: Three themes emerged from this study; 1) issues regarding consistency in AD counseling, 2) issues regarding AD counselors' competency and work environment, and 3) issues regarding the adequacy of the service system. The interviewees stated that the lack of a manual for standardized service made AD counseling inconsistent. The limited competency and poor work environment of counselors were pointed out as major barriers. The interviewees also stated that a proper service system considering individual circumstances is absent. Conclusion: The goals of AD counseling should be clarified and guidance should be implemented for providing standardized services. Further efforts to enhance the competency of AD counselors and to improve their working conditions are needed. Establishing an integrated framework for an adequate service system is also essential to overcome systematic barriers to AD counseling.