• 동아시아경상학회지
• /
• 제12권2호
• /
• pp.1-7
• /
• 2024

Purpose: This study delves into the application of the Ohlson 1995 valuation model, particularly addressing the intricacies of the "Other information" variable. Our goal is to pinpoint the most suitable variables for substitution within this category, focusing specifically on the Mongolian Stock Exchange (MSE) context. Research design, data, and methodology: Employing data spanning from 2012 to 2022 from 60 MSE-listed companies, we conduct a comprehensive analysis encompassing both financial and non-financial indicators. Through meticulous examination, we aim to identify which variables effectively substitute for the "Other information" component of the Ohlson model. Results: Our findings reveal significant outcomes. While all financial variables within the model exhibit importance, certain non-financial indicators, notably the company's level and state ownership participation, emerge as particularly influential in determining stock prices on the MSE. Conclusions: This study not only contributes to a deeper understanding of valuation dynamics within the MSE but also provides actionable insights for future research endeavors. By refining key variables within the Ohlson model, this research enhances the accuracy and efficacy of financial analysis practices. Moreover, the implications extend to practitioners, offering valuable insights into the determinants of stock prices in the MSE and guiding strategic decision-making processes.

• 의료법학
• /
• 제24권1호
• /
• pp.131-155
• /
• 2023

의료법은 무면허 의료행위를 비의료인에 의한 의료행위와 의료인에 의한 면허외 행위로 나누어 놓았다. 종래에는 의료행위와 한방의료행위를 엄격히 구분하는 것이 일반적 태도였으나 대법원 2022. 12. 22. 선고 2016도21314 전원합의체 판결은 한의사의 면허외 행위 판단기준과 관련하여 새로운 방향성을 제시하였다. 본 논문에서는 대상 판결에서 제시된 새로운 판단기준을 구체적으로 분석하고 새로운 판단기준의 의의와 이원적 의료체계에 미칠 영향을 검토하였다. 대상 판결의 새로운 기준과 기존 판례의 종전 기준이 가진 차별성은 판단의 근거를 한방원리와의 연관성에서 찾지 않았다는 점에 있다. 한방원리와 서양의학적 원리를 배타적으로 구분하는 이분법적 사고에서 벗어나 의료행위의 중첩성과 가변성을 적극적으로 수용하였다는 점에서 진일보한 기준인 것이다.

• 산업경영시스템학회지
• /
• 제45권1호
• /
• pp.31-40
• /
• 2022

Six Sigma is a philosophy and systematic methodology for quality improvement. It encourages continuous quality improvement efforts to achieve the ideal goal of 6σ. Sigma(σ) is a statistic representing the standard deviation of the normal distribution, and 6σ level means a level where the tolerance of the specification is six times the standard deviation of the process distribution. In terms of the defective rate, the 6σ level achieves the 0.002 defectives per one million units. However, in the field, the 6σ level is used in the sense of achieving 3.4 defects per one million opportunities, which shows a large gap from the 6σ level in the statistical viewpoint. This is because field practitioners accept a 1.5σ shift of the mean of process when calculating the defective rate under sigma level. It said that the acceptance of 1.5σ shift of the mean is from experience, but there is no research or theoretical explanation to support it logically. Although it is a non-scientific explanation based on experience, considering that there has been no objection to the 1.5σ shift for a long time and it is rather accepted, it is judged that there is a reasonable basis for the 1.5σ shift. Therefore, this study tries to find a reasonable explanation through detective power of control chart via the run-rules to the 1.5σ shift empirically recognized by practitioners.

• Asia pacific journal of information systems
• /
• 제10권3호
• /
• pp.41-59
• /
• 2000

The role of information systems(IS) is far more important in business operations today. Managers recognize information as a major resource of the organization, and non-expert end users positively participate in information system development processes. This phenomenon is considered user-led information system development(ULD), where users define the information requirements, oversee system testing, manage system development, and lead the overall project. Based on a socio-technical approach, this study examines the impact of ULD on IS success. This paper also investigates the moderating effects of various contextual factors on the relationships between ULD and the success. The questionnaire was developed and the data was collected from the end users who participated in implementing ERP systems. The results showed that ULD positively affects the success. For the moderating variables, IT complexity was found to have a strong effect on the relationship between ULD and the success while business complexity and top management support have partial effects. Surprisingly, resource adequacy was not found to have the effect. This study provides academia and practitioners with a number of implications and guidelines regarding why and when to introduce ULD in their IS development initiatives.

• 대한산업공학회지
• /
• 제31권1호
• /
• pp.27-35
• /
• 2005

Due to the importance of lead time demand in the design of inventory management systems, researchers and practitioners have paid continuous attention and a few analytic models using the compound distribution approach have been reported. However, since the nature of compound distributions is hardly amenable, the analytic models have been done by non‐recognition of the compound nature of some components to reduce the analytic task. This study concerns some of the important aspects in the analytic models. Through the theoretic examination of the analytic model approach and the comparison with the rigid compound stochastic process approach, this study clarifies the assumptions implicitly made by the analytic models and provides some precautions in using the analytic models. Illustrative examples are also presented.

• Toxicological Research
• /
• 제17권
• /
• pp.219-225
• /
• 2001

The basic structure for assessment of potential health risks from environmental chemicals is widely agreed upon, but many of the details of risk assessment procedures differ among practitioners. Government regulatory agencies typically have guidelines or standard procedures for their risk assessments, established to ensure consistency and comparability, to set standards for adequacy, and to embody underlying tenets. In setting and updating such guidelines, each agency takes into account not only the prevailing thinking about appropriate procedures, but also its own goals and responsibilities and the precedents it has set for itself in past analyses. This results in variations in methods, and consequently in characterization of risks, among regulatory assessments, even when they are based on the same data. As a result, adopting existing assessments from a variety of regulatory bodies needs to be done with caution. This paper examines some of the variants in risk assessment approaches among American federal regulatory agencies and relates them to the variations in regulatory responsibilities of those groups. Comparisons to international practices are also drawn. The impact on development of world-wide risk standards is discussed.

• 한국경영과학회:학술대회논문집
• /
• 한국경영과학회/대한산업공학회 2003년도 춘계공동학술대회
• /
• pp.1042-1047
• /
• 2003

Due to the Importance of lead time demand in the design of Inventory management systems. researchers and practitioners have paid continuous attention and a few analytic models using the compound distribution approach have been reported. However, since the nature or compound distributions is hardly amenable. the analytic models have been done by non-recognition of the compound nature or some components to reduce the analytic task. This study concerns some of the important aspects in the analytic models. Through the theoretic examination of the analytic model approach and the comparison with the rigid compound stochastic process approach. this study clarifies the assumptions implicitly made by the analytic models and provides some precautions in using the analytic models.

• 보건행정학회지
• /
• 제9권2호
• /
• pp.139-156
• /
• 1999

Recent changes in the health care environment have directed increasing attention to the number and specialty mix of practicing physicians. A major concern identified in Korean health care system is the serious oversupply of specialists and a relative lack of primary care physicians. Currently only 21% of Korean physicians are primary care physicians(general practitioners and family physicians), and less than 10% of recent medical school graduates are choosing to enter primary care. More primary care physicians are needed to deal with major problems in the current health care system, such as cost and access. The infrastructure that relies on primary care physicians is needed to deliver cost-effective and efficient care. To achieve a better balance of primary care to non-primary care physicians. more medical students need to choose careers in one of the primary care specialties(family medicine. internal medicine and pediatrics). This paper suggests the necessity of reforming the Korean graduate medical education system, that is, establishing the path of training primary care physicians in internal medicine and pediatrics residency training programs.

• International Journal of Costume and Fashion
• /
• 제15권2호
• /
• pp.79-91
• /
• 2015

Creativity is an ever-increasing research area related to fashion design, namely the documentation and dissemination of creative scholarship. The purpose of this project is to apply creative bridge or creative leap theory to the development of an existing designer's garment collection using the creative design process of an architect. A single case study design was used to investigate the phenomenon of design process creative leap using a direct observation. Results indicate the difficult challenge of producing new and individualized silhouettes for the marketability of clothing, it is apparent that new methods of fostering creativity in designers through non-traditional approaches would benefit the education of apparel designers. Through targeted design practice, educators and practitioners can apply the principles of scientific inquiry into design processes to solve a problem, address a challenge, or create based on personal inspirations.

• Architectural research
• /
• 제15권3호
• /
• pp.111-121
• /
• 2013

This paper examines the interdisciplinary practice within design realms including urban planning, architecture, landscape architecture and interior design. It discusses the pedagogical approaches at design schools to foster designers capable of design challenge with interdisciplinary skills. As the complexity of contemporary multicultural society increasingly requires a higher level of expertise in professional service, no individual designer can be expert in all fragmented expertise across the whole design and associated engineering areas. A designer, therefore, should rely on the expertise of other practitioners in areas where he or she doesn't possess proficiency and educational background. From this sense the need of interdisciplinary approaches across diverse range of design and engineering through the collaboration is rising. Historically most of discussion made on interdisciplinary approaches is limited to collaboration between architecture and supporting engineering. This paper focuses on the collaboration with design realms. Three case studies done in an interdisciplinary firm are explored, focusing on design process that is non-linear and complementary. Finally the integrative pedagogical approaches to provide students with more exposure to allied disciplines are navigated with exemplary student work from interdisciplinary design studio.