• The Korean Journal of Health Service Management
• /
• v.4 no.1
• /
• pp.43-58
• /
• 2010

For this study, general hospitals with more than 300 beds are investigated. To provide basic data for efficient management of hospitals and to encourage the staff of the accounting dept. Who understand the detailed situation to take part in making decisions concerning management actively, the role of the accounting dept. through the use of the control counting on the detailed tasks and analysis of cost price and the accountants' opinion about it.

• Journal of Digital Convergence
• /
• v.19 no.8
• /
• pp.141-149
• /
• 2021

This study investigated the effect of accounting information on dividend policy as a measure of corporate conservatism from the perspective of the internal accounting management system. The verification is based on a sample of 543 companies listed on securities (excluding KOSDAQ and financial industry) among the Bank of Korea (2019) 「2018 Corporate Management Analysis」 and company analysis of the Korea Productivity Center (financial data disclosed as listed companies as a December settlement company) was composed. Using SPSS 22, empirical analysis was conducted using exploratory factor analysis and regression analysis. The first is the verification related to corporate conservatism and the role of dividend policy, and it is verification of whether internal accounting management influences financial decision-making. Second, if internal accounting management exists, it is a verification of how conservatism and investment policies (in-house reserve, debt borrowing, capital increase, dividends, etc.) affect the corporate value according to accounting information. As a result, from the perspective of the internal accounting management system, it was found that among the variables of accounting information, profitability can have a positive effect on corporate conservatism and dividend policy as a corporate valuation method of reinvestment. In addition, it has been proven that corporate conservatism has an effect on profitability-to-value through capital accumulation and reinvestment such as surplus and internal reserves. In the future, we will study and discuss the complementarity of corporate conservatism and dividend policy in relation to governance structure and improvement of the internal accounting management system.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
• /
• v.7 no.7
• /
• pp.865-874
• /
• 2017

According to Mental accounting theory, humans sort money according to their psychological purpose. It plays a major role as a means of self-control. However, humans sometimes make mistakes that violate very simple economic principles. Many consumers experience this mistakes. So consumers use account book to manage their income and expenses. These days, they use mobile account book applications. And because of platform characteristics, there are various user interfaces. This paper examines an efficient user interface design that can reduce errors caused by mental accounting and support rational economic activities. For this, we compared and analyzed households exposed on top of Application store based on advanced research on Mental Accounting. Through this case study, We found some cases of efficient user interface for reasonable consumption. In further studies, We will design optimal account book's UI and do a usability test based on this.

• The Journal of Asian Finance, Economics and Business
• /
• v.5 no.2
• /
• pp.53-61
• /
• 2018

Corporate governance has received massive attention in academic research nowadays due to several recent corporate failures. Inefficiency of corporate governance mechanisms have driven the minds of the researchers and the policy makers to look with more insights into this area. Board composition, as part of corporate governance mechanism, plays a significant role to achieve company's goals or objectives and ensure transparency and accountability. The objective of this study is to find out the efficiency of board composition through board size, independent directors and female directors on firm performance in the listed manufacturing firms of Bangladesh. In this study, a sample of 162 firm years are considered as the sample during the period of 2011 to 2016. This study finds that large board is the significant explanatory variable in improving firm performance. This study also shows that board independence and female directors have no significant association with firm performance which implies that instrument of corporate governance mechanism particularly board composition is very weak. This study recommends that code of corporate governance, specially the role of independent directors and female directors, should be reformed in the light of cultural and institutional context along with the effective enforcement.

• Asia-Pacific Journal of Business
• /
• v.14 no.1
• /
• pp.1-19
• /
• 2023

Purpose - The purpose of this study was to examine the internal relevance between digital transformation, manipulation of asset evaluation and corporate M&A performance and further explores the impact path of manipulation of asset valuation on corporate M&A performance. Design/methodology/approach - This study based on the financial data of A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2013 to 2021. Findings - First, manipulation of asset evaluation is negatively correlated with M&A performance. Second, Digital transformation significantly weakens the negative correlation between manipulation of asset evaluation and corporate M&A performance. Third, The effectiveness of internal control plays a partially intermediary role in the process of manipulation of asset evaluation affecting M&A performance. Research implications or Originality - Enriching the existing literature on the subject, the study can also provide useful reference for improving the performance of corporate mergers and acquisitions, regulating asset valuation, promoting the digital transformation of enterprises and improving internal control mechanisms, with both theoretical and practical implications.

• Journal for History of Mathematics
• /
• v.31 no.4
• /
• pp.197-207
• /
• 2018

The Abacus schools were created by the needs of merchants who had accumulated wealth through trades in Italy during the Renaissance. Teachers in the Abacus school taught practical mathematics mainly used in commerce and trade, and the schools had courses in the fields of management and accounting today. This Abacus school also served as an educational institution, but also provided the opportunity to develop into today's mathematics. In this paper, we investigate about the background and role of the Abacus school.

• Journal of the Korea Safety Management & Science
• /
• v.15 no.4
• /
• pp.331-344
• /
• 2013

This research examines the causal relationships between supervisor trust and organizational citizenship behavior(OCB) and the mediating role of organizational trust on OCB. Using the sample of 282 small and medium sized enterprises' employees, this study analyzes three alternative hypotheses centered around supervisor trust, organizational trust, and OCB. The results show that supervisor trust has a strong positive effect on OCB. Second, organizational trust is positively related to OCB. Third, this research proves that partial mediating effects of organizational trust exist between supervisor trust(relational trust) and OCB(civic virtue, sportsmanship). Finally, this research proves that a full mediating effect of organizational trust exists between supervisor trust(calculative trust) and OCB(sportsmanship). This study recommends supervisor trust, organizational trust be valued in order to increase OCB vital for organizational effectiveness or productivity in small-medium sized manufacturing enterprises.

• The Journal of Korean Medicine Ophthalmology and Otolaryngology and Dermatology
• /
• v.28 no.4
• /
• pp.29-40
• /
• 2015

Objects : The aim of this study is to introduce latest research trend of cholinergic urticaria and consider results in view of Korean medicine.Methods : We investigate research papers, Chinese and Korean medicinal papers about Cholinergic Urticaria through Pubmed, CNKI(China National Knowledge Infrastructure) and OASIS(Oriental Medicine Advanced Searching Integrated System).Results : The pathogenesis of cholinergic urticaria is supposed to correlate with sweating, considering that many cholinergic urticaria patients are complicated with anhidrosis or hypohidrosis and have sweat hypersensitivity. And on the basis of those outcomes, diverse therapies on cholinergic urticaria are conducted recently.Conclusion : Korean medicinal approaches and treatment on cholinergic urticaria can be significant, accounting that sweating plays a important role in pathogenesis of cholinergic urticaria.

• Language and Information
• /
• v.10 no.2
• /
• pp.47-65
• /
• 2006

In this paper I address the problems of defining the semantics of numerals and accounting for how pragmatic inferences are made. I basically assume that a numeral n simply means '${\lambda}P{\lambda}x[#(x)n\;&\;P(x)]$', as commonly assumed. Even when a numeral n has 'at least' interpretation, a sentence with the number does not entail a sentence with n replaced with n-1. But when a sentence with n-1 holds, it is possible that a sentence with n or a larger number holds too. This is not based on a semantic relation, but on pragmatic informativeness. In addition to pragmatic strength, the actual reading of a numeral is affected by some background knowledge of generalizations about the world, but the ordering of pragmatic strength among numbers always plays a role in determining unilateral interpretations. In such a case, we can assume that a set of numbers relevant in the context forms a scale. Forming a scale does not necessarily lead to a unilateral interpretation. The bilateral interpretation of a number is possible in the context where it is known whether or not alternative sentences with contextually salient alternative numbers are true.

• Journal of the Korean Wood Science and Technology
• /
• v.42 no.3
• /
• pp.309-317
• /
• 2014

Harvested wood products (HWP) are known as products from the tree such as sawn wood, plywood, particle board, structural lumber, wooden interior material, wooden furniture, and paper products. Because carbon is locked up in the HWP until eventual end-use of HWP, HWP played a role as the carbon storage which has the effect of stabilizing the concentration of carbon dioxide in the atmosphere. For these reasons, the suggestion that it must admit the carbon storage effect of HWP has been constantly raised. In 2011, the 17th session of the Conference of the Parties (COP) to the United Nations Framework Convention on Climate Change (UNFCCC) which was held in Durban, South Africa, assigned "Production Approach" which targets only the HWP producted by using round wood of domestic forestry as a official method for carbon accounting. Therefore, it is necessary that each country has to determine the half-life of wood in order to correspond to the discussions and negotiations between countries in the future and to develop an inventory of product-specific domestic wood. In this study, some countries' examples of the methods and conditions for determining half-life of HWP were investigated, and it was tried to derive the factor and methodology to determine half-life span of domestic HWP appropriately.