• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.457-468
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• 2021

This study seeks to examine the effects of fraud management accounting on organizational value creation of listed firms in Thailand through internal audit function and internal audit effectiveness as the mediators of the study. In addition, governance culture and digital capability are hypothesized to affect fraud management accounting, internal audit function, and internal audit effectiveness. The 297 listed firms in Thailand are the samples of the study. The structural equation model is applied to test the research relationships. The results of the study indicate that, firstly, fraud management accounting has an effect on internal audit function, internal audit effectiveness, and organizational value creation. Secondly, internal audit function affects both internal audit effectiveness and organizational value creation. It also mediates the fraud management accounting-organizational value creation relationships. Thirdly, internal audit effectiveness affects organizational value creation and it mediates the fraud management accounting-organizational value creation relationships. Finally, governance culture affects fraud management accounting, internal audit function and internal audit effectiveness. Accordingly, executives can support, promote and enhance the applications of fraud management accounting in an organization, and utilize its concepts as the valuable tools in order to create best organizational practices and achieve their business goals in the current and future operations.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.44 no.4
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• pp.85-97
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• 2021

Online consumer activities have increased considerably since the COVID-19 outbreak. For the products and services which have an impact on everyday life, online reviews and recommendations can play a significant role in consumer decision-making processes. Thus, to better serve their customers, online firms are required to build online-centric marketing strategies. Especially, it is essential to define core value of customers based on the online customer reviews and to propose these values to their customers. This study discovers specific perceived values of customers in regard to a certain product and service, using online customer reviews and proposes a customer value proposition methodology which enables online firms to develop more effective marketing strategies. In order to discover customers value, the methodology employs a text-mining technology, which combines a sentiment analysis and topic modeling. By the methodology, customer emotions and value factors can be more clearly defined. It is expected that online firms can better identify value elements of their respective customers, provide appropriate value propositions, and thus gain sustainable competitive advantage.

• Journal of the Korean Society of Clothing and Textiles
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• v.45 no.2
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• pp.285-304
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• 2021

Today, false news is increasing in volume, and fashion news often circulates uncritically. Therefore, an evaluation framework is needed to determine whether fashion news is accurate or good. In journalism, the judgment of good news is made through the criterion of news value factors. These factors are the criteria for assessing the likelihood of an event being reported in the news. Through the study of news value by various journalistic scholars, this study selected nine news value factors applicable to the value measurement of fashion news as the framework of analysis. Based on this, after analyzing the actual news on online fashion media, new characteristics and content were reconstructed for fashion news. As a result of the study, it was finally selected that the crucial factors were: expertise, social importance, timelessness, conflict, and negativity for measuring the value of fashion news. To assess the news value of fashion accurately, this study found that reconceptualized news values are needed, which are different from the news values of general journalism. The study is meaningful in that it explores elements and content for the development of a theoretical framework for the qualitative evaluation of fashion news.

• Journal of Distribution Science
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• v.22 no.8
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• pp.87-98
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• 2024

Purpose: This study aimed to examine the influence of private label cues, including store image, product design, price promotion, and origin image, on consumers repurchase intention by mediating consumption value from a distribution perspective. Additionally, it explored nationality's moderating role in the relationship between consumption value and repurchase intention. Research design, data and methodology: Drawing on the SOR model, data were collected from 246 consumers who had purchased private-label products in the past month. Structural equation modeling analysis was employed to test hypotheses using AMOS and SPSS. Results: Findings revealed that cues significantly impact consumers' perception of consumption value, influencing repurchase intention. Price promotion directly affected repurchase intention, while other cues indirectly influenced it through consumption value mediation. Nationality moderated the relationship between consumption value and repurchase intention, with Korean consumers showing a higher propensity to repurchase than Chinese consumers. Conclusions: Theoretical implications of the study contributed to understanding consumer behavior by confirming the impact of private label cues, elucidating their differential effects on repurchase intention, and integrating theoretical frameworks. Managerial implications underscored the significance of leveraging cues to enhance consumption value perceptions, tailoring marketing strategies to accommodate cultural nuances, and utilizing cues to bolster consumer repurchase intentions, ultimately enhancing distribution channel effectiveness.

• Journal of Chest Surgery
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• v.17 no.3
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• pp.402-408
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• 1984

During the period of August 1983 to February 1984 study has been done on the value of serum lactate at regular intervals before, during and after operation on 30 patients who went through open heart surgery with extracorporeal circulation for congenital or acquired heart diseases at the Department of Thoracic and Cardiovascular Surgery, School of Medicine, Hanyang University- The results were as follows: 1.The mean value of serum lactate before the operation was observed to be 28.5 \ulcorner.41 mg/dl. 2.At 10 minutes after the beginning of extracorporeal circulation the mean value of serum lactate showed a rapid increase to 73.24\ulcorner3.61 mg/dl, an increase of 44.74 mg/dl [156.9%] from the pre-operation value. 3.At 40 minutes after the beginning of extracorporeal circulation the mean value of serum lactate was observed to be 78.98\ulcorner1.67 mg/dl which was the highest level. It was an increase of 50.48 mg/dl [177.12%] from the preoperation value. 4.At 70 minutes after the beginning of extracorporeal circulation the mean value of serum lactate was observed to be 64.39\ulcorner9.29 mg/dl, an increase of 35.89 mg/dl [125.9%] from the preoperation value, and at over 100 minutes it was observed to be 68.00\ulcorner5.79 mg/dl, an increase of 39.5 mg/dl [138.5%] from the preoperation value. 5.The mean value of serum lactate immediately after the operation was 61.36\ulcorner6.94 mg/dl, an increase of 32.86 mg/dl [115.2%] from the preoperation value. 7.On the 7th post-operative day the value of serum lactate returned the preoperation value.

• The Journal of Information Systems
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• v.20 no.3
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• pp.187-207
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• 2011

As the IT labor captures an increasing proportion of the total labor, it is important to analyze the contribution of IT labor to national economy. Although there has been abundant research about the effect of IT investments, it is difficult to find a research about IT labor's economic contribution. Most prior studies on the effect of IT investment have focused on the effect of IT capital investment. This paper empirically explores whether and how IT labor makes contribution to Korean economy. And also this paper examines the economic contribution of IT experts and semi-experts in Korean industries over the 2000 to 2007 period, using production function framework and panel data set for 24 industries constructed from 'Input-Output table' and 'Research on Wage Structure Survey'. Based on the full sample of 120 observations, this study finds that a 1% increase in IT labor wage is associated with 0.042190% increase in added value. In the case of non-manufacturing industries on the sample of 50 observations, this study finds that a 1% increase in IT labor wage is associated with 0.074908% increase in added value. And in the case of IT experts (separated from IT semi-experts), this study finds that a 1% increase in IT expert's labor wage is associated with 0.013957% increase in added value of all industry. This study provides implication for policy makers and managers. The results suggests that non-manufacturing industries can capture further benefits by increasing investment in IT labor. Building on this study, future research should examine the impact of IT labor at a more detailed industry level and the firm level.

• Journal of Institute of Control, Robotics and Systems
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• v.17 no.1
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• pp.22-30
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• 2011

Plane detection is very important information for mission-critical of robot in 3D environment. A representative method of plane detection is Hough-transformation. Hough-transformation is robust to noise and makes the accurate plane detection possible. But it demands excessive memory and takes too much processing time. Iterative randomized Hough-transformation has been proposed to overcome these shortcomings. This method doesn't vote all data. It votes only one value of the randomly selected data into the Hough parameter space. This value calculated the value of the parameter of the shape that we want to extract. In Hough parameters space, it is possible to detect accurate plane through detection of repetitive maximum value. A common problem in these methods is that it requires too much computational cost and large number of memory space to find the distribution of mixed multiple planes in parameter space. In this paper, we detect multiple planes only via data sampling using Self Organizing Map method. It does not use conventional methods that include transforming to Hough parameter space, voting and repetitive plane extraction. And it improves the reliability of plane detection through division area searching and planarity evaluation. The proposed method is more accurate and faster than the conventional methods which is demonstrated the experiments in various conditions.

• Journal of the Korean Society for information Management
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• v.7 no.1
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• pp.59-67
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• 1990

The spectrum of values stretches from intrinsic value to practical value, consisting of exchange value and use value. Because of its own nature and perspective in assessing information, there are some problems of assessing its value. As a framework of assessing value of lnformation, Taylor developed the value-added model of information. Although the model has sl~ortcomings which do not apply measures and scales to mformation value, it can be a framework in assessing the value of mformation.

• Journal of the Korean Society for information Management
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• v.6 no.1
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• pp.71-92
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• 1989

The spectrum of values stretches from intrinsic value to practical value, consisting of exchange value anduse value. Because of its own nature and perspective in assessing information, there are some problems ofassessing its value. As a framework of assessing value of lnformation, Taylor developed the value-addedmodel of information. Although the model has sl~ortcomings which do not apply measures and scales tomformation value, it can be a framework in assessing the value of mformation.

• Journal of Korean Society of Rural Planning
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• v.16 no.3
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• pp.87-101
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• 2010

This research has a significance on providing basic material of landscape ecological planning and open space planning of the future site by selecting Sinseo innovative city area, large residential land development district in rural area, by classifying biotope types and implementing recreational value assessment in the level of area. First of all, as a result of classification of biotope types in research site, total 11 biotope type groups including stream biotope and its subordinate 51 biotope types. Also, as a result of the first value assessment of classified biotopes, there are total 5 types such as vegetation-full natural river, fallow ground in I grade. In addition, it is analyzed that grade II have 18 types, III are 10, IV are 12, the least valuable V are 6. Especially, grassland biotope(GD) was classified into grade II, which is one grade raised, because it is analyzed that it has high value in terms of normal access and availability although it was assessed as grade ill in terms of natural experience quality. Lastly, as a result of the second assessment, special areas for natural experience and recreation(1a, 1b) are 15, areas for natural experience and recreation(2a, 2b, 2c) are 47. Especially, the 52th drawing mark space was grade II in the first assessment but its value grade was upgraded because of its high value in terms of use evidence, size of the area, accessibility with housing area, history and cultural character and so on.