• Journal of Industrial Convergence
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• v.20 no.9
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• pp.25-38
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• 2022

The purpose of this paper is to verify the cost behavior of non-listed companies in Mongolia from 2013 to 2018. And we investigate the relationship between cost behavior and earnings management. Earnings management was measured using the Big-Bath and avoiding loss incentives. Big-Bath suspected firms report a very large loss and avoiding loss suspected firms have a bite profit. The results of this study are as follows. First, non-listed firms in Mongolia, operating costs(oc) and selling, general and administrative(sga) costs show the cost stickiness. Second, cost stickiness was different depending on the earnings management. The suspected avoiding loss firms have upward earnings management incentives, operating costs and sga costs all present anti-cost stickiness. The suspected big bath firms strengthen the cost stickiness of operating costs and sga costs. This study is meaningful in that it first analyzed the relationship between earnings management and cost stickiness of non-listed firms in Mongolia using empirical data. It will be meaningful in that it provides relevant information to those interested in research and investment.

• The Transactions of the Korean Institute of Electrical Engineers
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• v.44 no.1
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• pp.21-24
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• 1995

The larger and the more complicated the system size and configuration grow, the more serious the system loss problem becomes. Exessive system loss causes severs system voltage depression, which even may result in system voltage collapse. This paper proposes an effective tool for minimizing the system power loss by optimal re-location of the static condenser based on the system loss sensitivity index .lambda.$_{Q}$. It is possible to determine the optimal location and amount of VAR investment for minimizing the system loss by priority of .lambda.$_{Q}$ index given for each bus. Several computational techniques for avoiding divergency of the load flow solution are proposed. The loss sensitivity index .lambda.$_{Q}$ uses information of normal power flow equations and their Jacobians. Two case studies proved the effectiveness of the algorithm proposed.posed.

• Physical Therapy Korea
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• v.4 no.2
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• pp.77-88
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• 1997

Conversion disorder is a psychologically produced alteration or loss of physical functioning suggestive of a physical disorder. Conversion symptoms are often superimposed on organic disease and can be overlooked. Psychological techniques are central to the management include the following: avoiding confrontation with the patients; avoiding reinforcement or trivializing the symptoms; reviewing results of tests and exams and creating an expectation of recovery; educating the patient before a treatment is begun; evaluating the patient's emotional adjustment and considering it at a treatment; using caution in labeling the condition; considering referral for psychotherapy; establishing particularly a treatment plan and making a definite treatment program; adjusting patient' s environment; letting participate a family at appropriate time; developing a reinforcement program for a treatment of chronic symptoms; developing a home program for outpatients. Use behavior therapy reinforcement may be helpful with more chronic or resistant symptoms, especially when there is a history of vague or excessive somatic complaints or significant secondary gain.

• The Journal of the Korean dental association
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• v.54 no.9
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• pp.692-702
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• 2016

A short dental implant is considered as possible solution in difficult clinical situations for the placement of a regular length implant. Using a short implant avoiding more invasive surgical procedures simplifies the treatment plan and shortenes the duration of treatment. In this case, 71-year-old female came up with discomfort from her old mandibular denture. As she had fully edentulous mandible and got a negative feedback from removable denture, implant-supported fixed prosthesis was planned. Six short implants were placed on her mandible with severe alveolar bone loss. After 1 year follow up period, implants were well retained with any other abnormal findings. The patient was satisfied with her prostheses and satisfactory outcomes were attained in terms of both esthetic and functional clinical results.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2019.05a
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• pp.125-126
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• 2019

This study aims to recognize damage indicators of typhoon and to develop damage function's indicators, using information derived from the actual loss of typhoon Maemi. As typhoons engender significant financial damage all over the world, governments and insurance companies, local or global, develop hurricane risk assessment models and use it in quantifying, avoiding, mitigating, or transferring the risks. For the reason, it is crucial to understand the importance of the risk assessment model for typhoons, and the importance of reflecting local vulnerabilities for more advanced evaluation. Although much previous research on the economic losses associated with natural disasters has identified the risk indicators that are indispensable, more comprehensive research addressing the relationship between vulnerability and economic loss are still called for. Hence this study utilizes and analyzes the actual loss record of the typhoon Maemi provided by insurance companies to fill such gaps. In this study, natural disaster indicators and basic building information indicators are used in order to generate the vulnerability functions; and the results and indicators suggest a practical approach to create the vulnerability functions for insurance companies and administrative tasks, while reflecting the financial loss and local vulnerability of the actual buildings.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.30 no.3A
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• pp.178-183
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• 2005

In Optical Burst Switching(OBS) networks, burst loss due to contention significantly affects the performance of networks. Even if many contention resolution schemes have been proposed, most of them have focused mainly on passively resolving contentions instead of avoiding them. In this paper, we propose an active contention avoidance scheme which controls a burst sending rate according to traffic load and burst loss in a network. Simulation results show that the proposed scheme can more effectively reduce the burst loss rate compared to existing OBS model with and without burst sending rate control, and at the same time guarantees throughput.

• Journal of Distribution Science
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• v.17 no.1
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• pp.57-72
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• 2019

Purpose - Current study aimed at investigating customer experience types (gain vs. loss avoidance performance experience and hedonic vs. reliability imagery experience) and their influences on satisfaction and positive emotion as antecedents of customer engagement. It also explored moderation role of regulatory focus in the influence of each experience type on satisfaction and positive emotion. Research design, data, and methodology - 416 Vietnamese local tourists were selected to test hypotheses by structural equation model in AMOS 21.0. Results - First, customers actually achieving gain or avoiding loss are more satisfied. Second, customers with hedonic and reliability imagery experience feel more positive emotion. Third, both positive emotion and satisfaction have positive influences on customer engagement. Last, regulatory focus moderates the positive effects of either gain or loss avoidance performance experience on satisfaction and also moderates the positive effects of either hedonic or reliability imagery experience on positive emotion. Conclusions - Focusing on both cognitive satisfaction and affective emotion resulted from experience, this study could advance customer engagement theory. Managerially, brand managers should induce gain performance and hedonic imagery experience (loss avoidance performance and reliability imagery experience) from promotion (prevention)-focused customers to enhance their engagement.

• Proceedings of the Korean Society for Technology of Plasticity Conference
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• 2004.05a
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• pp.101-104
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• 2004

The application of rubber produt is a quite extensive field and has several problems in point of mass-production. The inhibitive factors at the general rubber mold are occurrence of flash, loss of raw material by curing for sprue and runner, environmental pollution by scrap junked after extraction of product and the unavailable mold structure for automation. The existence of flash at the rubber mold requires extra-process for removing or finishing it. As the reason, we can't help avoiding deterioration of quality and rising of cost. Hence we promptly need to research fur the efficient structure of mold and the preventive transforming technique of the flash without any loss of raw material in advance. This monograph is a study for Wasteless rubber mold that give us a solution for several problems happened at the general rubber mold.

• Journal of the Korean Society for Precision Engineering
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• v.15 no.5
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• pp.85-92
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• 1998

This present paper describes a mathematical model of profile shifted elliptical gears, and this model is based on the concepts of envelope theory and conjugate geometry between the blank and the straight-sided rack cutter. The geometric model of the rack cutter includes working regions generating involute curves and fillets for trocoidal curves, and furthermore the addendum modified coeff. is considered for avoiding undercutting. The addendum modified coeff. is changed linearly along with pitch curves and must be the same absolute value at both major semi-axis and minor semi-axis. If undercutting is at all pronounced, the undercut tooth not only are weakened in strength, but lose a small portion of the involute adjacent to the base circle, then this loss of involute may cause a serious reduction in the length of contact. A very effective method of avoiding undercutting is to use the so-called profile shifted gearing. Non-undercutting condition is examined with the change of eccentricity and addendum modified coeff. in elliptical gears and then the minimum number of tooth is proposed not to gernerate undercutting phenomenon.

• Proceedings of the Korean Society of Precision Engineering Conference
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• 1997.04a
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• pp.572-577
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• 1997

This present paper describes a mathematical model of profile elliptical gears, and this model is based on the concepts of envelop theory and conjugate geometry between the blank and the straight-sided rack cutter. The geometric model of the rack cutter includes working regions generating involute curves andd fillets for trocoidal curves, and furthermore the addendum modified coeff,is considered for avoiding undercutting. The addendum modified coeff, is changed linearly along with pitch curves and must be the must be the same absolute value at both major semi-axis and minor semi-axis. If undercutting is at all pronounced, the undercut tooth not only are weakened in strength, but lose a small portion of the involute adjacent to the base circle, then this loss of involute may ncause a serios reduction in the length of contact. A very effective method of avoiding undercutting is to use the so-called profile shifted gearing. Non-undercutting conditon is examined with the change of eccentricity and addendum modefied coeff. in elliptical gears and then the minimum number of tooth is proposed not to gernerate undercutting phenomenon.