• Journal of the Korean Society of Clothing and Textiles
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• v.26 no.1
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• pp.39-49
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• 2002

The purpose of this study was to characterize the effect of Net fashion value regarding to the factors of purchase-decision at internet shopping mall and the preference for fashion design. The subjects for this sample survey, were junior high school and university students who had dwelled at pusan and ulsan in south korea. This study had 824 samples of each aged from 13 to 24 who had purchasing ability of fashion apparels at the interned shopping mal1. The sampling data in this survey was analyzed by frequency analysis, factor analysis, T-test, LSD-test, MANOVA and ANOVA of SPSS WIN package. The results of this study was as follows; 1. It was proved that advertising, pursuit of services and products, pursuit of information were considered first from Net generations fashion value. Next things were perception of danger and pursuit of convenience. It was proved that they considered it important A/S, recall, exchange and post management. 2. It was proved that there was difference at the preference for fashion design of according to Net generations fashion value. Color was considered to be the most important one. 3. Men had higher political value than women and 1318 teenagers had higher fashion value than semi-adult. Under high school educational course Net generation had more theoretical value than above university educational course Net generation did. Also, with the factor of average monthly income, political value was considered to be the most important. People whose monthly expenditure on purchase was above 50,000 won had higher social value than people whose expenditure was under 50,000 won but under 50,000 won had higher political value than above 50,000 won did.

• Asia-Pacific Journal of Business
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• v.14 no.1
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• pp.327-340
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• 2023

Purpose - The purpose of this study is to examine the information effect of securities firm's net operating capital, securities firm's regulatory purposes capital, by analyzing the value relevance of net operating capital. Design/methodology/approach - This study was empirically analyzed using samples of domestic listed securities firms in the past 12 years, and multiple regression analysis and Vuong (1989) test were used together as specific research methods. Findings - First, it was found that the net operating capital of securities firms has an incremental value relevance that is added to basic accounting information (equity book value, profit or loss information). Second, after classifying equity capital on the books into net operating capital and the rest of equity capital, the value relevance of net operating capital was significantly higher than that of other equity capital. Research implications or Originality - The results of this study indicate that the level of regulatory capital in the securities industry can be used in the process of evaluating firm value in the capital market, and it is significant in that capital market evaluation can be stratified according to regulatory purposes.

• Proceedings of the Korean Geotechical Society Conference
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• 2002.03a
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• pp.157-164
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• 2002

Based on the results of prototype air-shaft construction, penetration capacity of RBM(Raise Boring Machine) was analyzed and compared with TBM(Tunnel Boring Machine) performance in this study. Utilization, down time, net penetration rate and advance rate were evaluated and compared. By conducting the laboratory tests for rock properties with the analysis of penetration capacity, relation of penetration capacity and geotechnical parameters was studied. The results showed that much more higher value of utilization, however lower value of net penetration rate for RBM was obtained compared to those of TBM. In addition, as the strength of rock penetrated increased, higher value of net penetration rate was obtained contrarily to the results of TBM performance. Finally, new relationship between total hardness and net penetration rate for weak and weathered rock was derived from these results.

• Culinary science and hospitality research
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• v.14 no.1
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• pp.21-38
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• 2008

This research aimed to analyze the differences in financial variables classifying chain restaurants. A total of 126 samples were drawn from financial statements for $2001{\sim}2006$. As a result of analysis, there was a significant difference in Pillai's Trace, Wilks' Lambda, Hotelling's Trace, and Roy's Largest Root values at the significant probability value(p<0.05) based on F value in terms of stability among chain restaurants. Difference was found only in current rate and liabilities in ANOVA. There was a great difference in current rate among institutional restaurants, fast food restaurants, and cafeterias. There was a significant difference in Pillai's Trace, Wilks' Lambda, Hotelling's Trace, and Roy's Largest Root values at the significant probability value(p<0.05) based on F value in terms of restaurants' profitability. In ANOVA, difference was found only in net profits to net sales. It was revealed that all factors showed no significant differences in multiple comparison. All multi-variant test statistics showed a significant difference in growth and turnover. ANOVA showed a significant difference in net sales growth rate, net profit growth rate, and total assets growth rate.

• Journal of the Korean Home Economics Association
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• v.39 no.8
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• pp.107-120
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• 2001

The purpose of this study is to characterize the preference for fashion design according to fashion value of Net generation's. This study has 824 samples of individuals aged from 13 to 24. These sampling data are analyzed by frequency analysis, cross-tabs analysis, T-test, LSD-test, MANOVA and ANOVA utilizing SPSS WIN package. The results of this study are as follows; Net generation's is economic value higher than other fashion value and prefer for ring cuffs, mandarin sleeves, shirt collar, round neckline, tailored pants, blue color, check pattern according to economic value. It is proved that in case of shirt, people prefer ring cuffs, raglan sleeves, shirt collar, for jacket, prefer coat cuffs, mandarin sleeves, tailored collar, for jumper, they prefer single cuffs, set in sleeves, soutien collar and for T-shirt, prefer round neckline. For the design and length of pants, people prefer long tailored pants, color of blue and check designed one. It is proved that women haute a higher degree of preference for sleeve-design, neckline-design and color than men do.1318 teenagers have a higher preference for sleeve-design, neckline-design and color than semi-adult. Above university educational-course Net generation has a higher degree of preference for sleeve-design, neckline-design and color than high school educational-course Net generation does. A class of average monthly income of 2-3 million won has a higher degree of preference for neckline-design and color than other lasses do. And there is no difference at the preference for the fashion design when considered classes of average monthly expenditure on purchasing clothes.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.35 no.3
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• pp.250-265
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• 1999

Quality and distribution of the TEA(Total Enclosed Area), TSA(Twine Surface Area), solidity ratio and resistance according to the partial nets of the midwater trawl net were examined through experiment at the sea to standardize a design of the midwater trawl net.The results can be summarized as follows;1. The TEA, TSA and resistance of the trawl net were increased definitely according to increasing the scale of the trawl net, and this is the most important factor to design the trawl net.2. As the result of analysis of the distributions of the bag net was smaller than the others. Because TEA for rear end of the wing net is decreased suddenly, we can judge that the trawl net was towed irregularly. 3. The resistance distribution of the partial net was increased suddenly from central part of the bag net and was showed large value in the codend.4. The resistance of the net from the position one of three to gab net and codened charged 75% at all resistance of net.

• Wind and Structures
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• v.13 no.1
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• pp.83-94
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• 2010

Wind tunnel measurements on T-shaped free-standing walls and inclined free-standing walls have been carried out. Mean net pressure coefficients have been derived and compared with previous research. It was observed that the high loads at the free ends are differently distributed than those derived from the pressure coefficients for free-standing walls in EN 1991-1-4. In addition net pressure coefficients based on extreme value analysis have been obtained. The lack of correlation of the wind induced pressures at windward and leeward side result in lower values for the net pressure coefficients when based on extreme value analysis. The results of this wind tunnel study have been included in Dutch guidelines for noise barriers.

• Journal of Korean Society for Quality Management
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• v.44 no.4
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• pp.869-881
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• 2016

Purpose: The objective of this study is to verify the economic validation of quality management integrated train freight car by analyzing economic evaluation indicators such as benefit and cost, net present value, and inter rate of return. Methods: First, we itemize benefit and cost field by reviewing literatures; Benefit consists of 1)Safety, 2)Operation, and 3)Maintenance; Cost consists of 1)Set-up fee, 2)Wireless internet fee, and 3)Cloud storage using fee. Second, based on these estimated values, we conduct an economic evaluation analysis. Among them, benefit and cost, net present value, and internal rate of return are selected. Results: As a result, all estimated values are highly over criterion of economic validity($$B/C{\geq}_-1$$, $$NPV{\geq}_-0$$, $$IRR{\geq}_-R$$); 1)benefit over cost ratio is 28.22, 2)Net present value is 8,121.66million KRW, and 3)Internal rate of return value is 2272%. Conclusion: The findings of this study will help making a decision when train industry adopts IoT technology for improving the effectiveness.

• Journal of applied mathematics & informatics
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• v.34 no.1_2
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• pp.75-84
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• 2016

The objective of this work is to perform a geometric analysis of the net present value (NPV) and Internal Rate of Return (IRR), defining analytics and in verifying the relationship between geometric properties of such functions. For this simulation, was used the values of the cash flows for each period identical and equal to US$ 200.00 cash, the initial investment US$ 1,000.00 and investments of each identical and equal to US$ 50.00 period. In addition, the discount rate and time were considered a maximum of 2 years (24 months) at a rate between 0 and 100%. The geometric analysis of the characteristics obtained from the expressions of the Net Present Value and Internal Rate of Return possible to observe that besides the analytical dependence between these quantities , the geometric relationships are relevant when studied in relation to the zero NPV and expressed a great contribution the sense of a broad vision for the administrator in the analysis of analytical variables that in uences the balance sheet of the company.

• Journal of Distribution Science
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• v.16 no.2
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• pp.83-88
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• 2018

Purpose - For distribution corporate, the method of recognizing sales revenue may be different depending on the type of distribution transaction. Until the change in accounting standards for revenue recognition was made in 2002, the distribution corporate recognized the full amount of sales of goods regardless of the type of transaction. However, in accordance with accounting standards for revenue recognition, which began to be applied in 2003, distribution corporate differ in sales revenue recognition by transaction type. The Purpose of this study is to analyze the impact of sales revenue on the corporate value after the change of the revenue recognition accounting standards. Research design, data, and methodology - We selected a comprehensive wholesale and retail corporate listed on Korea Exchange. The research model extends the Ohlson(1995) model and regresses whether sales revenue affecting the corporate value is discriminatory value relevance between the corporate affected by changes in accounting standards for revenue recognition and those not. Results - The results of the analysis are as follows. First, The average value of stock price, net asset per share, and earnings per share are all higher than those before the change of accounting standards for revenue recognition. However, the average value of sales per share is lower than that before the change of accounting standards for revenue recognition. Second, the relationship between corporate value and net asset per share, earnings per share and sales per share, the coefficient of net asset per share, earnings per share and sales per share are all statistically significant positive value. Therefore, in explaining corporate value, besides net asset per share and earnings per share, sales per share provides additional information. And the coefficient of interaction variable between accounting standard change and sales per share is a statistically significant positive value. This result indicating that after the change of the revenue recognition accounting standards the usefulness of sales revenue has increased. Conclusions - The change in accounting standards for revenue recognition led to a decrease in distribution corporate sales revenue but the higher the relevance of the corporate value of the sales revenue information. These results shows that the change of accounting standards that reflects the transaction type of retailers was a revision to increase the value relevance of sales revenue in valuation of corporate value.