• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

• Management & Information Systems Review
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• v.32 no.5
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• pp.193-231
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• 2013

As developed IT, Word-of-Mouth(WOM) used varied terms as buzz marketing and viral marketing, and impressed that importance. Despite introduced new marketing tool on managers and professionals, online word-of-mouth including SNS lack of study on social network what based viral in marketing. In social network, patterns of relationship between individuals influence each other individual behaviors. Therefore this research grouped friendship-network and advice-network by characteristics, studied on trust of information source that antecedents of word-of-mouth in network. This study examined that affect- and cognition based trust affect WOM acceptance as WOM behaviors and examined effect of type of product as moderating variable. Additional this literature studied that WOM acceptance affect WOM recommend. To find the Influence of Trust on Word-of-Mouth Behaviors, a survey has done 206 samples(undergraduate students). The results of this study are as following : First, type of trust different friendship network and advice network. Affect-based trust is outstanding in friendship network than in advice network, while cognition-based trust stands out in advice network than another. Second, affect- and cognition based trust positive affect WOM acceptance. Contrary to expectations, what is preconceived trust in network have a similar effect for WOM acceptance regardless of type of trust. Third, WOM acceptance positive affect WOM recommend. Fourth, affect based trust affect WOM acceptance of hedonic product rather than utilitarian product. Upon especially in friendship network terms, affect-based trust has a more effect on WOM acceptance than cognition-based trust. This study has many implications. First, it is important that trust what have an influence WOM acceptance grouped affect- and cognition based trust. Second, it confirmed that trust is antecedents of positive WOM. Third, it is important that network grouped friendship network and advice-network by trust. Fourth, it gave managerial implications that they have to supply WOM through which network by type of product. We This study classified network and trust based on previous study. Then it examined relations between WOM behaviors. Further research could do enrich various things for example various age group, valence of message, quality of information.

• Management & Information Systems Review
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• v.36 no.5
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• pp.45-60
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• 2017

This study aims to elucidate the key improvements through the current state of customer support for smart home services based on the Internet of things and the evaluation of user's usage. Smart home services typically provide a wide range of value in terms of security, safety, manageability (electricity and water use), convenience, and remote management accessibility. In this study, we analyzed the current state of smart home service based on Internet of Samsung, SKT and LG U + companies in Korea. However, since LG U+ is the only company providing user reviews, there is a limit to generalization, but we are trying to figure out whether the customer value is conveyed properly or not, and in which part the customer support is focused to support the service. As a result of analyzing the results of the study, we found that the smart home service is commercialized and marketed in various forms. However, it is questionable whether the technological level and user satisfaction level are sufficiently satisfied. The results of this study are as follows. First, although each company provides usage guidance, they still ask many questions about joining products and using products. Second, there are many defects in the product itself, and it is found that the companies are not satisfied with the overall response. Third, the three companies are focusing on switches, outlets, sensors, and lamps. This is an individual intelligent product rather than an interlocking or linking level, and it can be seen that there are many parts that are not compatible with the concept of the original Internet of things. In conclusion, this study shows that there are still many areas to improve on the level of customer service provision of smart home service, in particular, the ease of use is low and the quality of products is not reliable. We would like to present the improvement of this in detail through this study and reflect the companies that provide it and the service providers.

• Tuberculosis and Respiratory Diseases
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• v.52 no.2
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• pp.156-165
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• 2002

Background: A tracheal stenosis is caused by mucosal ischemic injury related to a high cuff pressure ($P_{cuff}$) of the endotracheal tube. In contrast, aspiration of the upper airway secretion and impaired gas exchange due to cuff leakage is related to a low $P_{cuff}$. To prevent these complications, the $P_{cuff}$ should be kept appropriately because the appropriate $P_{cuff}$ appears to change according to the patient's daily respiratory mechanics. However, the constant cuff volume($V_{cuff}$) has frequently been instilled to the cuff balloon on a daily basis to maintain the optimal $P_{cuff}$ instead of monitoring the $P_{cuff}$ directly at the patients' bedside. To address the necessity of continuous $P_{cuff}$ monitoring, the change in the $P_{cuff}$ was evaluated at various $V_{cuff}$ levels on a daily basis in patients with long-term mechanical ventilation. The utility of mercury column sphygmomanometer for the continuous monitoring $P_{cuff}$ was also investigated. Method: The change in $P_{cuff}$ according to the increase in $V_{cuff}$ was observed in 17 patients with prolonged endotracheal intubation for mechanical ventilation for 2 week or more. This maneuver measured the change in $P_{cuff}$ daily during the mechanical ventilation days. In addition, the $P_{cuff}$ measured by mercury column sphygmomanometer was compared with the $P_{cuff}$ measured by an automatic cuff pressure manager. Results : There were no statistically significant changes of $P_{cuff}$ during more than 14 days of intubation for mechanical ventilation. However the $V_{cuff}$ required to maintain the appropriate $P_{cuff}$ varied from 1.9 cc to 9.6 cc. In addition, the intra-individual variation of the $P_{cuff}$ was observed from 10 $cmH_2O$ to 46 $cmH_2O$ at constant 3 cc $V_{cuff}$. The $P_{cuff}$ measured by the bedside mercury column sphygmomanometer is well coincident with that measured by the automatic cuff pressure manager. Conclusion: Continuous monitoring and management of the $P_{cuff}$ to maintain the appropriate $P_{cuff}$ level in order to prevent cuff related problems during long-term mechanical ventilation is recommended. For this purpose, mercury column sphygmomanometer may replace the specific cuff pressure monitoring equipment.

• Tuberculosis and Respiratory Diseases
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• v.48 no.1
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• pp.24-32
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• 2000

Purpose: Microsatellite instability(MSI) is frequently used as an indicator of microsatellite mutator phenotype(MMP) tumors. MSI has been observed in a percentage of non-small cell lung cancer(NSCLC). However, its role in tumorigenesis of NSCLC remains unknown. The frequency and pattern of MSI in NSCLC were evaluated and clinical parameters of MSI-positive tumors with those of MSS(microsatellite stable) tumors were compared. Materials and Methods: Twenty surgically resected NSCLCs were analyzed for 15 microsatellite markers located at chromosomes 3p and 9p. The peripheral blood lymphocytes of patients were used as the source of the normal DNA. Results: 1) Of 20 cases, 8(40%) demonstrated MSI. 2) Instability was observed more frequently in tri- and tetra-nucleotide repeats than in dinucleotide repeats. In all cases, instability appeared as a shift of individual allelic bands. 3) LDH was observed in 10(50%) of 20 tumors analyzed. 4) Of 20 cases, MSI-H tumor(showing MSI in the majority of markers) was absent. There were 5 MSI-L tumors(showing MSI in a greater than 10% of markers). 5) No significant difference was observed between MSI-L tumors and MSI-negative tumors in terms of clinicopathologic features such as pack-year history of smoking, histologic subtype, and(delete) stage of disease. There was also no significant difference in the incidence of LDH in relation to the status of MSI. Conclusion: These data strongly suggest that MSI plays different roles in lung and colon cancer. MMP pathway appears to be far less important in the tumorigenesis of NSCLC, caused mainly by cigarette smoke, with little familial tendency.

• Tuberculosis and Respiratory Diseases
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• v.52 no.1
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• pp.5-13
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• 2002

Background: DNA repair plays a crucial role in protecting the genome from cancer-causing agents. Therefore, a reduced DNA repair capacity can increase the susceptibility to cancer. The human OGG1 (hOGG1) gene encodes DNA glycosylase/apurinic lyase and excise 8-hydroxyguanine, one of the major premutagenic DNA lesions, which is produced by oxygen radical forming agents including smoking. Recently several polymorphisms in the hOGG1 gene were identified, and it is possible that these polymorphism') may affect the DNA repair capacity and thus modulate cancer susceptibility. The relationship between the codon 326 polymorphism (Ser to Cys) in the hOGG1 gene and lung cancer risk was investigated. Materials and Method: The Ser326Cys genotypes were determined using PCR-RFLP analysis in 299 primary lung cancer patients and 186 healthy controls who were frequency (case:control=3:2) matched according to age and sex. Result: The frequencies of the Ser326Cys genotypes (Ser/Ser, Ser/Cys and Cys/Cys) among cases (23.4%, 51.8%, and 24.7%, respectively) were not significantly different from those among the controls (22.6%,52.1% and 25.3%, respectively). When the analyses were stratified according to age, sex, smoking status and packyears of smoking, no significant association between this polymorphism and lung cancer risk was found. Moreover, the Ser326Cys genotype showed no apparent relationship with any of the histological types of lung cancer. Conclusion: These result suggest that the hOGG1 Ser326Cys polymorphism is not a major contributor to individual lung cancer susceptibility in Koreans.

• The Journal of Korean Academy of Prosthodontics
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• v.41 no.2
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• pp.182-206
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• 2003

Statement of problem : Successful osseointegration of endosseous threaded implants is dependent on many factors. These may include the surface characteristics and gross geometry of implants, the quality and quantity of bone where implants are placed, and the magnitude and direction of stress in functional occlusion. Therefore clinical quantitative measurement of primary stability at placement and functional state of implant may play a role in prediction of possible clinical symptoms and the renovation of implant geometry, types and surface characteristic according to each patients conditions. Ultimately, it may increase success rate of implants. Purpose : Many available non-invasive techniques used for the clinical measurement of implant stability and osseointegration include percussion, radiography, the $Periotest^{(R)}$, Dental Fine $Tester^{(R)}$ and so on. There is, however, relatively little research undertaken to standardize quantitative measurement of stability of implant and osseointegration due to the various clinical applications performed by each individual operator. Therefore, in order to develop non-invasive experimental method to measure stability of implant quantitatively, the resonance frequency analyzer to measure the natural frequency of specific substance was developed in the procedure of this study. Material & method : To test the stability of the resonance frequency analyzer developed in this study, following methods and materials were used : 1) In-vitro study: the implant was placed in both epoxy resin of which physical properties are similar to the bone stiffness of human and fresh cow rib bone specimen. Then the resonance frequency values of them were measured and analyzed. In an attempt to test the reliability of the data gathered with the resonance frequency analyzer, comparative analysis with the data from the Periotest was conducted. 2) In-vivo study: the implants were inserted into the tibiae of 10 New Zealand rabbits and the resonance frequency value of them with connected abutments at healing time are measured immediately after insertion and gauged every 4 weeks for 16 weeks. Results : Results from these studies were such as follows : The same length implants placed in Hot Melt showed the repetitive resonance frequency values. As the length of abutment increased, the resonance frequency value changed significantly (p<0.01). As the thickness of transducer increased in order of 0.5, 1.0 and 2.0 mm, the resonance frequency value significantly increased (p<0.05). The implants placed in PL-2 and epoxy resin with different exposure degree resulted in the increase of resonance frequency value as the exposure degree of implants and the length of abutment decreased. In comparative experiment based on physical properties, as the thickness of transducer increased, the resonance frequency value increased significantly(p<0.01). As the stiffness of substances where implants were placed increased, and the effective length of implants decreased, the resonance frequencies value increased significantly (p<0.05). In the experiment with cow rib bone specimen, the increase of the length of abutment resulted in significant difference between the results from resonance frequency analyzer and the $Periotest^{(R)}$. There was no difference with significant meaning in the comparison based on the direction of measurement between the resonance frequency value and the $Periotest^{(R)}$ value (p<0.05). In-vivo experiment resulted in repetitive patternes of resonance frequency. As the time elapsed, the resonance frequency value increased significantly with the exception of 4th and 8th week (p<0.05). Conclusion : The development of resonance frequency analyzer is an attempt to standardize the quantitative measurement of stability of implant and osseointegration and compensate for the reliability of data from other non-invasive measuring devices It is considered that further research is needed to improve the efficiency of clinical application of resonance frequency analyzer. In addition, further investigation is warranted on the standardized quantitative analysis of the stability of implant.

• The Journal of Korean Academy of Prosthodontics
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• v.49 no.2
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• pp.120-127
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• 2011

Purpose: The purpose of this study was to examine the effects of chromium chloride addition on coloration, mechanical property and microstructure of 3Y-TZP. Materials and methods: Chromium chloride was weighed as 0.06, 0.12, and 0.25 wt% and each measured amount was dissolved in alcohol. $ZrO_2$ powder was mixed with each of the individual slurry to prepare chromium doped zirconia specimen. The color, physical properties and microstructure were observed after the zirconia specimen were sintered at $1450^{\circ}C$. In order to evaluate the color, spectrophotometer was used to analyze the value of $L^*$, $C^*$, $a^*$ and $b^*$, after placing the specimen on a white plate, and measured according to the International Commission on Illumination (CIE) standard, Illuminant D65 and SCE system. The density was measured in the Archimedes method, while microstructures were evaluated by using the scanning electron microscopy (SEM) and XRD. Fracture toughness was calculated Vickers indentation method and indentation size was measured by using the optical microscope. The data were analyzed with 1-way ANOVA test (${\alpha}$ = 0.05). The Tukey multiple comparison test was used for post hocanalysis. Results: 1. Chromium chloride rendered zirconia a brownish color. While chromium chloride content was increased, the color of zirconia was changed from brownish to brownish-red. 2. Chromium chloride content was increased; density of the specimen was decreased. 3. More chromium chloride in the ratio showed increase size of grains. 4. But the addition of chromium chloride did not affect the crystal phase of zirconia, and all specimens showed tetragonal phase. 5. The chromium chloride in zirconia did not showed statistically significant difference in fracture toughness, but addition of 0.25 wt% showed a statistically significant difference (P<.05). Conclusion: Based on the above results, this study suggests that chromium chlorides can make colored zirconia while adding in a liquid form. The new colored zirconia showed a slight difference in color to that of the natural tooth, nevertheless this material can be used as an all ceramic core material.

• CRM연구
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• v.2 no.2
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• pp.1-19
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• 2009

In an attempt to explore the consumption behaviors of customers regarding ethnic food restaurants the present study examined the effects of consumer characteristics, accessibility of ethnic food restaurants, product characteristics, and social factors on the customer behavior towards ethnic food restaurants, and further investigated the causal relationship between the customer behavior and his or her intent to reuse. A questionnaire survey was conducted approximately for a month with domestic consumers who had tried foreign cuisines. A total of 230 questionnaires were distributed and 215 questionnaires were collected, of which 210 were used in the final analysis excluding five due to inadequate responses. The finding of the study were as follows. First, of the consumers' lifestyles category the gourmet oriented did not yield significant effect on subjective norm or other consumption behavior, whereas the trend oriented had noticeable influence on both factors. Second, while consumers' diversity-seeking characteristic did not affect subjective norm, it affected consumption behavior of ethic food restaurants. The results seem to indicate that the diversity-seeking characteristic is more to one's individual attributes, rather than being influenced by others. Third, ethnic food restaurant's consumption accessibilities strongly influenced the subjective norm, suggesting that in using the ethnic food restaurants, the more convenient the accessibility is, the higher the possibility of use from influenced reference group. However, when consumers previously had not been exposed to ethnic cuisines, convenient accessibility was not able to overcome the barriers of consumer reluctance, nor directly shape positive behaviors. Fourth, while national uniqueness of ethnic food did not affect subjective norm, the uniqueness did have positive impact on consumption behavior of foreign ethnic food restaurants. Fifth, consumer's subjective norm positively influenced both consumption behavior of ethnic food restaurants and their intent for future use. Lastly, consumption behavior toward foreign ethnic food restaurants positively influenced consumer's intent for future use, indicating that it would be most imperative and effective to first help reinforce positive attitude in oder to encourage a more use of ethnic food restaurants.

• The Korean Journal of Mycology
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• v.34 no.1
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• pp.39-53
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• 2006

This studies investigated the effect of concentrations of sodium chloride (NaCl) on occurrence and growth of fruitbody in oyster mushrooms, Pleurotus spp. Our experiments divided into two parts. When the water contents in substrate were added with sodium chloride solution in cotton waste box cultivation as a first experiment, the growth of mushroom was damaged as the concentration was increased, even though there was a little difference according to the strains. The yield in 1.0% NaCl solution was decreased to 72% compared to non-treated plot while that in 3.0% solution was only 2% of the non-treated plot. Morphological characteristics of mushrooms cultivated in substrate with the different concentration of the solution showed different results. For example, the size and thickness of pilei were not influenced by NaCl concentration, but the length of stipes and individual weight were much influenced. In plastic box cultivation filled with cotton waste, watering treatment with the different concentrations of sodium chloride solution, the second experiment, did not show any difference according to the concentration until 1.0% solution but there was a little difference according to the strains. The productivity of fruitbody started to decrease at 2.0% of the solution and the yield and quality of mushroom in 3.0% solution treatment were generally low. After the second flush, days for mushroom sprouting were generally prolonged in proportion to the solution concentration. Taken altogether, the second experiment did not show a clear effect as the case of the first experiment.