• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.57-66
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• 2021

The outbreak of the financial crisis, the lack of corporate governance practices in Iraqi companies, the high level of earnings management (EM), and weak firm performance (FP) have all encouraged the purpose of this study. This study proposes to achieve the following objectives: (I) to investigate the influence of governance mechanisms on the earnings management practices, (II) to investigate the consequence of EM on FP. The study sample includes 65 Iraqi firms listed on the Iraqi stock exchange for six years from 2012 to 2018, with 390 firm-year observations. The hypotheses were tested using panel data regression. According to the findings, Iraqi companies prefer to use real EM rather than accruals EM to avoid reporting losses. Discretionary cash flow, production costs, and cash flow from operation are examples of actual operations employed to undertake EM. Furthermore, according to the findings of this study, board meeting frequency and female onboard have a significant and negative influence on EM. Besides, the internal audit function was found not to affect EM. On the other hand, results revealed a significant and negative relationship between EM and FP. According to the study, management prefers to minimize cash and accrual expenditure during the economic downturn.

• The Journal of the Convergence on Culture Technology
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• v.8 no.1
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• pp.531-536
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• 2022

This paper compared the performance of the parametric method and the nonparametric method when estimating the distribution for the tail of the distribution with heavy tails. For the parametric method, the generalized extreme value distribution and the generalized Pareto distribution were used, and for the nonparametric method, the kernel density estimation method was applied. For comparison of the two approaches, the results of function estimation by applying the block maximum value model and the threshold excess model using daily fine dust public data for each observatory in Seoul from 2014 to 2018 are shown together. In addition, the area where high concentrations of fine dust will occur was predicted through the return level.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.7
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• pp.219-229
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• 2022

This study aims to analyze the economies of scale of the cottage industry for coconut sugar production in Banyumas, Indonesia. This study applies a survey method to coconut sugar craftsmen. Data analysis was performed by regression analysis based on the Cobb-Douglas production function approach. The findings indicated that decreasing returns to scale was a problem for the domestic production of coconut sugar. These findings show that the production of coconut sugar is not very productive. Labor and financial capital inputs have a significant positive share but the resulting increase in output is less proportional than the increase in the two inputs. Social capital, experience, and education do not affect industrial performance. To increase input productivity and production efficiency, it is necessary to apply more effective production techniques and technologies to produce quality products so that the selling price can be higher. Additionally, it is required to enhance the sap's quality through its extraction methods and the regrowth of high-yielding coconut tree varieties. From the institutional aspect, the development of this industry requires stronger partnerships with related parties such as local governments, exporting companies, cooperatives, and universities through research and development.

• Journal of Wellbeing Management and Applied Psychology
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• v.7 no.1
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• pp.51-65
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• 2024

Purpose: This study is to propose the establishment and direction of a public health-medical cooperation system for rehabilitation medical services for people with physical and brain disabilities in Gangneung, Korea. Research design, data and methodology: The study focused on 30 individuals with these disabilities registered. Data was collected from December 20, 2021, to December 31, 2021, through structured surveys administered by researchers visiting disability-related facilities, utilizing convenience and random sampling methods. Descriptive statistics and cross-analysis were applied for analysis. Results: Specifically, among respondents with physical disabilities, a total of 20 needs were identified, with 'Visiting health services' (25.0%) and 'Oral health services' (20.0%) ranking highest. The survey results regarding visit-based rehabilitation services for disability support showed a high demand, emphasizing the necessity of service provision tailored to the needs of recipients, focusing on disability prevention, health management, and motor function recovery, rather than solely medical or therapeutic concepts. Conclusions: Gangwon National University Hospital, as the regional referral hospital in Gangwon, should collaborate with Gangwon Province Rehabilitation Hospital to provide prompt acute rehabilitation services. Moreover, cooperation and collaboration with Gangneung Asan Hospital, the tertiary hospital in the region, are essential to ensure continued acute and recovery phase rehabilitation therapy for a certain period in the Gangneung area.

• Journal of Chest Surgery
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• v.57 no.2
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• pp.225-229
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• 2024

Venovenous (VV) extracorporeal membrane oxygenation (ECMO) is a lifesaving technique for patients experiencing respiratory failure. When VV ECMO fails to provide adequate support despite optimal settings, alternative strategies may be employed. One option is to add another venous cannula to increase venous drainage, while another is to insert an additional arterial return cannula to assist cardiac function. Alternatively, a separate ECMO circuit can be implemented to function in parallel with the existing circuit. We present a case in which the parallel ECMO method was used in a 63-year-old man with respiratory failure due to coronavirus disease 2019, combined with cardiac dysfunction. We installed an additional venoarterial ECMO circuit alongside the existing VV ECMO circuit and successfully weaned the patient from both types of ECMO. In this report, we share our experience and discuss this method.

• PNF and Movement
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• v.17 no.3
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• pp.369-378
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• 2019

Purpose: This study investigated the effects of virtual reality-based task training (VRBTT) using a smart glove on upper extremity function and activity of daily living in stroke patients. Methods: Twenty-nine patients with chronic stroke disease were randomly allocated to two groups: the VRBTT group (n=14) and the control group (n=15). All patients received 30 minutes of standard occupational therapy, 5 times a week, for 8 weeks. The VRBTT group performed an additional 30 minutes of virtual reality-based rehabilitation training, 5 times a week, for 8 weeks. Results: Both groups showed significant improvements in upper extremity function, yielding an increase in FMA and K-WMFT (p<0.05). There was a more significant increase in the VRBTT group before and after interventions (p<0.05). There was no significant difference in MAS for the control group (p>0.05); however, there was a significant increase for the VRBTT group (p<0.05). In the activities of daily living, there was a significant difference in the values for K-MBI (p<0.05). In addition, both groups showed a significant increase for K-MBI and K-RNLI (p<0.05). Conclusion: This study showed that VRBTT using smart gloves can have a more positive effect on upper extremity function and activities of daily living in stroke patients than conventional intervention methods. A variety of virtual reality-based contents and glove-shaped wearable devices will help stroke patients in rehabilitation clinics recover and return to society.

• Journal of Korean Academy of Nursing
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• v.51 no.6
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• pp.732-745
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• 2021

Purpose: This study aimed to assess combined effects of early oral feeding after Cesarean section (C/S) under regional anesthesia on bowel function, gastrointestinal complications and surgical recovery. Methods: A systematic literature search was conducted using KISS, RISS, PubMed, CINAHL, EMBASE, CENTRAL and Google Scholar to identify randomized clinical trials comparing early oral feeding (EOF) with delayed oral feeding (DOF) after C/S. Outcome variables were bowel function and gastrointestinal complications and surgical recovery. Effect size was calculated using weighted mean differences (WMDs) and relative risks (RRs), with 95% confidence intervals (CIs). Results: Seven studies involving 1,911 patients from 568 studies, 7 studies were included in meta-analysis. EOF was significantly associated with shorter time to recover bowel movement compared with DOF (WMD, - 2.50; CI, - 3.50~- 1.50). EOF was not associated with nausea (RR, 1.15; CI, 0.87~1.53) and vomiting (RR, 0.96; CI, 0.65~1.42), but lower incidence of abdominal distension (RR, 0.70; CI, 0.50~0.98). EOF was significantly associated with shorter time to discontinuation of intravenous fluids (WMD, - 8.88; 95% CI, - 16.65~- 1.11) and removal of urinary catheter (WMD, - 15.23; CI, - 25.62~- 4.85). Conclusion: This meta-analysis provides evidence that EOF after C/S under regional anesthesia not only accelerates return of bowel function and surgical recovery but also reduces gastrointestinal complications. These results suggest that EOF should be offered to women who have undergone C/S to improve the recovery experience and reduce overall medical costs.

• The Journal of Korean Institute of Electromagnetic Engineering and Science
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• v.22 no.10
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• pp.966-980
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• 2011

Radar receiving echo signal provides target information - range, velocity and position by signal magnitude and Doppler shift, which are determined by target reflection characteristics and target maneuver. Target angle error is extracted from the magnitude ratio of difference channel to sum channel. In this paper, we introduce a radar Return Signal Simulation Equipment(RSSE) which is implemented for the purpose of performance analysis and evaluation of phased array multi-function radar(MFR). It generates multi-target environment with jamming signals using MC-DDS (Multi-Channel Direct Digital Synthesis), and has scalability by using the efficient hardware configuration. The performance of the developed RSSE has been evaluated under various test environments. Especially, we proved that required target detection performance is achieved by RSP(Radar Signal Processor) interfaced RSSE configuration.

• Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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• v.21 no.10
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• pp.40-45
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• 2007

Lightning warning system plays an important role in protecting human life and other facilities from lightning return strokes. This paper dealt with lightning positioning algorithms and circuits as a main function of lightning warning system, which monitor movements and activities of thunderclouds. Electric field component produced by lightning discharge is detected by the configuration of a whip antenna and a narrow-band resonance amplifier with center frequency of 300[kHz]. Measurement circuit of magnetic field waveform consists of a crossed-loop coil and an integral amplifier, and its frequency bandwidth is ranges from 5[kHz] to 1.2[MHz]. The polarity of lightning discharge is discriminated by electric field component. After-fixing the polarity, we can calculate the direction and distance of lightning discharge by the peak and the zero-cross time of magnetic field waveform.

• The KIPS Transactions:PartD
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• v.18D no.1
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• pp.35-44
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• 2011

Memory errors can cause not only program malfunctions but also even unexpected system halt. Though a programmer checks memory errors, some memory errors with low occurrence frequency are missed to detect. In this paper, we propose a method for effectively detecting such memory errors using instruction transition diagrams through analyzing assembly codes obtained by disassembling an executable file. Out of various memory errors, local memory return errors, null pointer access errors and uninitialized pointer access errors are targeted for detection. When applying the proposed method to various programs including well-known open source programs such as Apache web server and PHP script interpreter, some potential memory errors are detected.