• 제목/요약/키워드: International Accounting

검색결과 361건 처리시간 0.024초

자살 위험성 및 자살 시도 방지에 대한 전기경련치료의 역할 (The Electroconvulsive Therapy in the Prevention of Suicide Risks and Attempts)

  • 김희철;정성훈;안용민;박승현;김용식;정인원
    • 생물정신의학
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    • 제27권2호
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    • pp.64-73
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    • 2020
  • Suicidality is the most serious complication of mood disorders and psychosis; effective treatment should reduce suicide rates. The Organization for Economic Cooperation and Development age-standardized suicide rate in Korea was 22.6 in 2018, much higher compared to other countries worldwide. As mental and psychiatric problems are the main reasons for suicide attempts, accounting for 31.6% in 2018, targeting such problems should be the focus of efforts to reduce suicide rates. However, the ability of current pharmacotherapeutic and psychotherapeutic interventions to reduce suicide rates is limited due to their delayed effects. Therefore, electroconvulsive therapy (ECT) has been proposed as an alternative treatment. This approach is effective for treating most mental disorders associated with high suicide rates, including severe depression, bipolar disorder, and intractable psychotic disorders; ECT is also effective for Parkinson's disease, which has the highest suicide rate among all disorders in Korea. The acute, long-term, and prophylactic effects of ECT on suicidality have been reported in the literature, and treatment guidelines outside of Korea recommend that ECT be used at an early stage for rapid reduction of suicide rates, as opposed to being applied as a treatment of last resort. However, only ~0.092 of every 10000 members of the Korean general population received ECT in 2018; this is much lower than the average rate worldwide, of 2.2 per 10000. Elimination of obstacles to the use of ECT, early crisis intervention involving administration of ECT for rapid stabilization, and maintenance ECT to prevent recurrence should reduce suicide rates.

자본구조의 관성과 상품시장 경쟁간의 관계 (Capital Structure Inertia and Product Market Competition)

  • 최칠선;손판도;이상은;김상현
    • 국제지역연구
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    • 제21권2호
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    • pp.143-169
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    • 2017
  • 본 논문에서는 1981년부터 2015년까지 거래소에 상장된 비-금융기업을 대상으로 자본구조의 관성이 어떻게 산업 간에 차이가 존재하며 이러한 차이가 상품시장 경쟁에 의해 설명될 수 있는지를 실증검증 한다. 본 논문의 실증분석 결과는 '보다 경쟁적 산업에 속하는 기업일수록 자본구조의사결정에 보다 더 관성적으로 하는 경향이 있다'는 것이다. 이러한 결과는 부채의 규율효과에 의해 설명되며, 상품시장경쟁에 대한 대체재로서 기여한다고 할 수 있다. 상품시장 경쟁이 낮을 때, 경영자는 자본구조의사결정과 관련하여 보다 능동적으로 의사결정을 하며 특히 잉여현금 흐름문제를 제약하기 위하여 부채를 사용한다는 것이다. 더욱이 거래비용이 얼마나 설명력이 있는지를 조사하며 자본구조관성에 대한 일반적인 설명이 되는지 파악한다. 본 논문의 결과는 기업의 자본구조에 관성현상이 존재하지만 미국 기업들만큼은 강하지 않았다. 둘째, 이러한 관성효과는 상품시장경쟁과의 관계를 통하여 강하게 나타나지만, OLS 추정모형에서 관성효과가 사라지는 현상이 나타났다. 이러한 결과는 거래비용이 자본구조의 관성을 설명하는 데 중요한 역할을 하지 않는다는 증거로 해석될 수 있다.

코스닥시장에서 수출기업의 현금보유수준이 기업가치에 미치는 영향 (The Effect of Cash Holdings on Firm Value in Export Companies Listed in the KOSDAQ)

  • 오희화;한길석
    • 아태비즈니스연구
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    • 제10권4호
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    • pp.205-221
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    • 2019
  • The purpose of this research is to investigate the effect of cash holdings on firm value in export companies. To investigate this effect, we analyzed 5,386 samples drawn from export companies listed in the KOSDAQ from 2011 to 2018. During this period, the International Financial reporting Standards have been employed. The research results are as follows. First, the results of a T-test showed that the level of the firm value of export companies with high levels of cash holdings is significantly higher than that of those with low levels of cash holdings. In addition, the level of the firm value of export companies with higher levels of cash holdings than in the previous year is higher than the level might otherwise be. Furthermore, the effects of cash holdings on firm value are similar to those on return on asset. These results suggested that export companies have little used a way of increasing their debt levels in order to increase cash holdings. Second, the results of a multivariate regression analysis presented that the cash holdings of export companies in listed the KOSDAQ significantly influence their firm value. Moreover, a higher level of cash holdings than in the previous year significantly affect firm value. These results proposed that making higher cash holdings than in the previous year might be useful in enhancing firm value. We found that export companies efforts to increase cash holdings positively influence changes in firm value. We also found that Korean export companies maintain their financial stability by obtaining sufficient liquidity specifically in a high uncertainty era like the recent time. We finally firmed an effort to maintain cash holdings as a reasonable choice for export companies.

The Effects of Chatbot Service Quality, Trust, and Satisfaction on Chatbot Reuse Intention and Store Reuse Intention

  • JI, Seong-Goo;CHA, Ae-Young
    • 산경연구논집
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    • 제11권12호
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    • pp.29-38
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    • 2020
  • Purpose: The purpose of this study is to empirically analyze the effect of chatbot service quality, chatbot trust, and chatbot satisfaction on chatbot reuse intention and store reuse intention. Research design, data, and methodology: We reviewed the literature on domestic and international chatbots, established hypotheses, and analyzed them. We empirically analyzed the process model in which chatbot service quality (interaction quality, information quality) has a positive effect on chatbot trust and chatbot satisfaction, and that chatbot trust and satisfaction positively affect chatbot reuse intention and store reuse intention. A survey was conducted on 212 people who had used shopping mall chatbots and financial service chatbots after demonstrating the shopping mall chatbot video. Structural equation modeling was conducted by using AMOS 24.0 to test the proposed relationships. Results: As a result of the empirical analysis, the effects of interaction quality on chatbot trust and information quality on chatbot satisfaction were not supported, but the rest of the hypotheses were statistically significant. It was found that the information quality of chatbot service had a positive effect on chatbot trust, but did not significantly affect chatbot satisfaction. In addition, the interaction quality of the chatbot positively affects the satisfaction of the chatbot, but it does not significantly affect the trust of the chatbot. Chatbot trust was found to have a positive effect on chatbot satisfaction. Chatbot trust and chatbot satisfaction were found to have a positive influence on the intention to reuse the chatbot. And, chatbot trust and chatbot satisfaction were found to have a positive influence on store reuse intention. Conclusions: The findings of this study offer significant theoretical and managerial contributions in the context of chatbot. Chatbots should enhance customer contact quality management from the perspective of total customer experience management rather than partial function. When providing a chatbot service, it is more desirable to give priority to providing accurate information to increase trust, and at the same time to improve customer satisfaction by increasing the quality of interaction. And in order to increase the competitive advantage of companies, the purpose of introducing chatbots should be clarified and approached strategically.

The Impact of COVID-19 on the Volatility of Bangladeshi Stock Market: Evidence from GJR-GARCH Model

  • GOLDER, Uttam;RUMALY, Nishat;SHAHRIAR, A.H.M.;ALAM, Mohammad Jahangir;BISWAS, Al Amin;ISLAM, Mohammad Nazrul
    • The Journal of Asian Finance, Economics and Business
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    • 제9권4호
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    • pp.29-38
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    • 2022
  • The enormous sway of COVID-19 on the international financial market has been felt across the globe. The financial markets of Bangladesh have also been similarly affected by the global epidemic and experienced a significant increase in volatility. To scrutinise the connection between COVID-19 and the Dhaka Stock Exchange (DSE) indices' return and instability, this study uses data of the DSE from February 2014 to September 2021. A comparative examination of the return and instability of the stock indices of the DSE has also been done considering the outbreak of the current COVID-19 situation. After using the GJR-GARCH (1,1) model, this review uncovers that the outbreak of COVID-19 has a statistically positive noteworthy association with the DSE stock indices' instability, which increases the market's volatility. Traders' fear and the rising frequency of COVID-19 reported patients could cause this. Besides, according to this study, COVID-19 shows a substantial positive linkage with stock market returns that increases the market's return. An appealing valuation, lower interest rates in the banking channel, economic rebound following the closure to prevent coronavirus transmission, improved remittance inflows, and a return of export revenues could all have contributed to this outcome. In addition, the findings also reveal that all market indices are in a mean-reverting phase.

A comparative study of nutrient compositions between HongJams prepared from 5 silkworm varieties making white cocoons

  • Nam-Suk, Kim;Sang Kug, Kang;Sung-Wan, Kim;Min Young, Kim;Kee-Young, Kim;Young Ho, Koh
    • International Journal of Industrial Entomology and Biomaterials
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    • 제45권2호
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    • pp.84-92
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    • 2022
  • White-Jade silkworm (previously also known as Baegokjam) variety is the most popular silkworm variety that produces white cocoons. In 2021, the market share of White-Jade variety in Korea is very high, accounting for 88% of the silkworm production. Daebaekjam, Dodamsilkworm, Kumkangjam, and Kumokjam varieties, which have recently been established, make white cocoons like White-Jade. In this study, we found that 5 types of HongJams produced from 5 varieties of silkworms producing white cocoons did not show any severe difference in proximate analysis. The amounts of crude proteins, the most abundant nutrient, were between 71.05 ~ 73.38%, and those of crude lipids were 13.89 ~ 14.69% in 5 types of HongJams. In addition, there was no difference between White-Jade HongJam (WJ) and Daebaekjam HongJam in amino acid compositions. The amount of unsaturated fatty acid was significantly higher in WJ than in the other four types of HongJams, but the omega-6 fatty acids/omega-3 fatty acids ratio was higher in the four types of HongJams. Most of the minerals were higher in four types of HongJams than in WJ, and three heavy metal were not detected in all 5 types of HongJams. Phytochemicals were also most abundant in WJ, but the difference in the amounts were not severe. And pepsin digestibility was the highest for Kumokjam HongJam and the lowest for Dodam-silkworm HongJam, but the difference was not severe. The nutritional component analysis results of this study suggested that four new varieties can be used for producing HongJams, and Daebaekjam can replace White-Jade the most as the protein source.

ESTABLISHMENT OF CDM PROJECT ADDITIONALITY THROUGH ECONOMIC INDICATORS

  • Kai. Li.;Robert Tiong L. K.;Maria Balatbat ;David Carmichael
    • 국제학술발표논문집
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    • The 3th International Conference on Construction Engineering and Project Management
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    • pp.272-275
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    • 2009
  • Carbon finance is the investment in Greenhouse Gas (GHG) emission reduction projects in developing countries and countries with economies in transition within the framework of the Kyoto Protocol's Clean Development Mechanism (CDM) or Joint Implementation (JI) and with creation of financial instruments, i.e., carbon credits, which are tradable in carbon market. The additional revenue generated from carbon credits will increase the bankability of projects by reducing the risks of commercial lending or grant finance. Meantime, it has also demonstrated numerous opportunities for collaborating across sectors, and has served as a catalyst in bringing climate issues to bear in projects relating to rural electrification, renewable energy, energy efficiency, urban infrastructure, waste management, pollution abatement, forestry, and water resource management. Establishing additionality is essential for successful CDM project development. One of the key steps is the investment analysis. As guided by UNFCCC, financial indicators such as IRR, NPV, DSCR etc are most commonly used in both Option II & Option III. However, economic indicator such as Economic Internal Rate of Return(EIRR) are often overlooked in Option III even it might be more suitable for the project. This could be due to the difficulties in economic analysis. Although Asian Development Bank(ADB) has given guidelines in evaluating EIRR, there are still large amount of works have to be carried out in estimating the economic, financial, social and environmental benefits in the host country. This paper will present a case study of a CDM development of a 18 MW hydro power plant with carbon finance option in central Vietnam. The estimation of respective factors in EIRR, such as Willingness to Pay(WTP), shadow price etc, will be addressed with the adjustment to Vietnam local provincial factors. The significance of carbon finance to Vietnam renewable energy development will also be addressed.

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DEVELOPMENT OF ERP INTEGRATION SYSTEM FOR SPORTS INDUSTRY IN TAIWAN

  • Yan-Chyuan Shiau;Yu-Min Hsu;Shu-Jen Sung;Chih-Kun Chu;Hsiang-Lun Cheng;Tsung-Pin Tsai
    • 국제학술발표논문집
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    • The 1th International Conference on Construction Engineering and Project Management
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    • pp.1028-1035
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    • 2005
  • Traditional Industries were planning the major role for Taiwan's economy. However, we need to face the competition from developing countries. Moving manufacturing department to other low salary countries, such as China, can only temporarily release some limited pressure. The final and complete solutions are to equip on R&D, refine techniques, improve management capabilities, upgrade business, and reform physique. Currently there are some ERP systems on the market; however, they are designed for common purpose and difficult to introduce into industry. The expensive price is another factor to make them be popular. In this research we will Object Oriented, Visual Modeling, ER Model and Windows Environment to develop an Integrated Management System for Sports Requisites Industries (IMSSRI). We will integrate all information from all departments such as development, business, material administration, manufacture, shipping, and financial. When development people construct the all modules, components, cutting molds, materials and accessories, IMSSRI will calculate all needed materials and cost for each product. This cost will be used for quotation to report to our customers. When customers confirm the order, system will transfer all necessary materials into Material Administration System. IMSSRI can generate manufacturing forms and material raw lists for manufacture department. All related information such as stocking, returning goods, material requesting, and material returning can be integrated so we can control all details of the whole enterprise. Through the help of this system, we hope we can save man-power, reduce human mistakes, raise management capabilities for tradition manufacturing industries and create another possibility of eternal operating for Taiwan's Industries.

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THE INVESTIGATION OF PROPERTY MANAGEMENT AND DEVELOPMENT OF "BUILDING ADMINISTRATION SYSTEM"

  • Yan-Chyuan Shiau ;Cheng-Wei Liu ;Shu-Jen Sung;Chih-Kun Chu;Tsung-Pin Tsai
    • 국제학술발표논문집
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    • The 1th International Conference on Construction Engineering and Project Management
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    • pp.550-557
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    • 2005
  • Because each building is built in different time, there exists different equipment to meet the need for each age. Before the announcement of "Community Management Regulation", the old communities usually suffer the problem of lower requirement and living quality. This may bring some security problem that we should face. In this research, we construct "Building Administration System" to provide users a tool to perform a standard operation procedure in community management. This powerful tool will also help manager to effectively handle important tasks in property administrating by reducing unnecessary documentation. In the current regulation, all community committee members shall be voted each year. This will seriously affect the cumulative of management knowledge and cause a worse efficiency. In this research, we use Object Oriented concept and Visual Modeling techniques to combine with Interbase, ER/Studio, and Delphi to develop this management system for Building Property. Through the help of current computing technology, we can solve the problem that can not be inherited and the storing of the huge amount of data. In this system, we develop the modules such as Basic Data Module, Administrative Expense Calculation, Receipt Print, and Inquiring for Inheritance. In this system, we have integrated all houses, parking lots, and public equipments in it. Manager will only need to handle some basic accounting data; the system will automatically handle the rest. Through the help of this system, the community management staff can be easily accomplished and put more manpower on some needed aspect to improve the living quality.

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FATIGUE DESIGN OF BUTT-WELDED TUBULAR JOINTS

  • Kim, D. S.;S. Nho;F. Kopp
    • 대한용접접합학회:학술대회논문집
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    • 대한용접접합학회 2002년도 Proceedings of the International Welding/Joining Conference-Korea
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    • pp.127-132
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    • 2002
  • Recent deepwater offshore structures in Gulf of Mexico utilize butt welded tubular joints. Application of welded tubular joint includes tendons, production risers, and steel catenary risers. Fatigue life assessment of these joints becomes more critical because the structures to which they are attached are allowed to undergo cyclic and sometimes large displacements around an anchored position. Estimating the fatigue behavior of these tubular members in the design stage is generally conducted by using S-N curves specified in the codes and standards. Applying the stress concentration factor of the welded structure to S-N approach often results in very conservative assessment because the stress field acting on the tubular has a non-uniform distribution through the thickness. Fracture mechanics and fitness for service (FFS) technology have been applied in the design of the catenary risers. This technology enables the engineer to establish proper requirements on weld quality and inspection acceptance criteria to assure satisfactory structural integrity during its design life. It also provides guidance on proper design curves to be used and a methodology for accounting for the effects of non-uniform stress distribution through the wall thickness. An attempt was made to develop set of S-N curves based on fracture mechanics approach by considering non-uniform stress distribution and a threshold stress intensity factor. Series of S-N curves generated from this approach were compared to the existing S-N curves. For flat plate butt joint, the S-N curve generated from fracture mechanics matches with the IIW class 100 curve when initial crack depth was 0.5 mm (0.02"). Similar comparison with API X′ was made for tubular joint.. These initial crack depths are larger than the limits of inspection by current Non-destructive examination (NDE) means, such as Automatic Ultrasonic Inspection (AUT). Thus a safe approach can be taken by specifying acceptance criteria that are close to limits of sizing capability of the selected NDE method. The comparison illustrates conservatism built into the S-N design curve.

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