• Development and Reproduction
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• v.25 no.4
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• pp.321-326
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• 2021

The purpose of this paper is to critique the links between science and scientific researchers, politics and capital surrounding vaccines and vaccination in a pandemic era. It also introduces standards for adapting ethical guidelines for research under public health emergencies to specific circumstances and contexts. It also introduces ethical standards to be applied to scientific research. that is, scientific relevance, social value, cooperative partnerships, reasonable risk-benefit costs, fair and voluntary participation, independent review, and equal moral respect for participants and affected communities. It also outlines the COVID-19 (coronavirus disease 2019) pandemic-consent and other research procedure modifications proposed by Oregon Health and Science University (OHSU). We are on the lookout for powerful capital and hegemonic groups inseparable from politics and important decision makers in the pandemic era - that is, scientists, supporters, and scientific civic groups. It underscores the need for an independent and formal scientific advisory body with the right balance between science and politics.

• Archives of Pharmacal Research
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• v.14 no.2
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• pp.181-187
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• 1991

The muscarinic antagonist 1-[benzilic 4, 4'-$[^3H]$ QUINUCLIDINYL BENZILATE $([^3H]$ QNB) bound to a single class of muscarinic receptors with high affinity in rabbit ileal membranes. The $K_D\;and\;B_{ max}$ values for $([^3H]$ QNB calculated from analysis of saturation isotherms were 52.5 pM AND 154 fmol/mg, respectively. Chlopheniramine (CHP), histamine $H_1$ blocker, increased $K_D$ vlue for $([^3H]$QNB without affecting the binding site concentrations and Hill coefficient. The $K_i$ value of CHP for inhibition of $([^3H]$QNB binding in ileal membranes was 1.44\mu{M}$ and the pseudo-Hill coefficient for CHP was close to unit. In the functional assay carbachol, muscarinic agonist, increased the contractile force of ileum with $ED_{50}$ value of $0.11\mu{M}$. CHP caused the rightward shift of the dose-response curve to carbachol. The $pA_2$ value of CHP determined from Schild analysis of carbacholinduced contraction was 5.77 and the slope was unity indicating competitive antagonism with carbachol. The dissociation constant $(K_i)$ of CHP obtained in competitive experiments with $([^3H]$ QNB was similar to the $K_A$ value (1.69 \mu{M)}$ of CHP as inhibitor of carbachol induced contraction in rabbit ileum. This result suggest that the binding of $H_i$ blocker. CHP, vs $([^3H]$QNB to muscarinic receptors in ileal membranes represents an interaction with a receptor of physiological relevance.

• Korea Journal of Hospital Management
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• v.11 no.3
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• pp.1-18
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• 2006

The purpose of this study is to analyze the relationship between intangible asset items and company value by empirical research in the medical industry, which may enhance usefulness of the results of other empirical research on intangible asset and company value. In order to attain the purpose of this study, the stock price is taken as the independent variable and all of intangible asset items reported to a balance sheet except the development expenditures and other development expenditures, and advertisement expenses, ordinary research & development expenditures reported on the income statement are taken as the dependent variables. In the following, I carried out four meaningful results from the analysis. First, research hypothesis 1; Book value of intangible asset reported in balance sheet bears positive relationship with company value shows that development expenditures 1 variable gives positive association in a significant level while a group of \10,000-above-company shows no relationship with company value, the other group of below-\10,000-company supports a consistently significant association. All this considering, we have to keep in mind that lack of prudence may leads to wrong results when we try to analyze. Second, research hypothesis 2; Intangible asset and other intangible asset expenditures reported on the income statement gives positive effect on company value shows that R&D accounts variables give insignificance in a statistical level to all company, including entire group, \10,000-above and below consistently. These results testify that current accounting system is valid. Third, in the case of other intangible asset, it requires further examination of current KAS because statistical results show negatively significant value or insignificant value in a statistical level. That means the more intangible assets, the less company value or nothing. Last, in the case of advertisement expenditure variables of above-\10,000 and entire company shows insignificances in a statistical level consistently while below-\10,000-company shows significant result coherently. We should regard accounting information on the advertisement expenditures of \10,000-below-company with caution. The results of this study provide controversial points whether intangible asset items reported on B/S, excluding development expenditures, should be regarded as asset. To facilitate the utility of accounting information on intangible asset, it seems necessary to regard advertisement expenditures reported on I/S as asset accounts. There are further arguments on the way of dealing with intangible asset under KAS that might be considered.

• Management & Information Systems Review
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• v.31 no.1
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• pp.221-246
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• 2012

The study examines the effects that non-audit service and firm's ownership structure might have on the value relevance directly or indirectly. This investigation is based on prior research which suggests that the audit firms' non-audit services is likely to adversely affect investors' perceptions of the credibility of financial reporting and that corporate governance are likely to mitigate the adverse this kind of non-audit services effects. The sample consists of non-banking firms listed on the Korea Exchange that reported annual financial statements over the period from 2004 to 2008. In the setting, stock returns as proxy for capital market response, auditor quality(measured as the discretionary accruals) is endogenously determined. This study employs a structural equation model to take into account the endogenous variables under study. The analysis influences through the path analysis that ownership structure suppress the market response through audit quality and also the non-audit service have influence on the market response through audit quality. The results of this study contribute to the literature in the following ways. First, this provides direct evidence that there is a negative association between audit firms' client importance and the value relevance. Second, the findings that the negative association is attenuated for audit quality support the findings of prior studies which present that corporate governance provide higher credibility of financial reports.

• Journal of Korean Academy of Nursing
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• v.6 no.1
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• pp.29-40
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• 1976

This study attempted to measure personality changes in collegiate nursing students as a result of their psychiatric nursing practice. The study population consisted of 310 students in 8 colleges of nursing in Korea, 96 with psychiatric practice, 103 with other clinical practice and III without clinical practice experience. The objectives of the study were to identify: 1. The self-actualization scores of nursing students resulting from psychiatric nursing practice. 2. The self-actualization scores of nursing students resulting from other clinical nursing practice. 3. The difference between scores for students with clinical practice experience and those without experience. 4. The relevance between self-actualization and sibling order. 5. The relevance between self- actualization and religion. 6. The coefficiently scores for students before and after clinical practice. The instrument used was the Personal Orientation Inventory (POI), developed by Shostrom. It provides a measure of values and behavior which are thought to be of importance in the development of self- actualization. The main findings of the study were as follows: 1. There was a significant difference in the Time Competence, Self Regard, and Nature of Man scales resulting from psychiatric nursing practice. 2. There was a significant difference in the Inner Directed, Existentialist, Feeling Reactivity, Spontaneity, Nature of Man and Capacity for Intimate Contact scales resulting from other clinical nursing practice. 3. There was a significant difference in the Inner Directed, Feeling Reactivity, Spontaneity, Self- Regard and Capacity for Intimate Contact scales between students with clinical practice and those without practice. 4. There was a significant difference in the Self-Acceptance scale for both the eldest and the youngest siblings. 5. There was a significant difference in the Time Competence, Inner Directed, Existentialist, Self-Acceptance and Capacity for Intimate Contact scales for middle and youngest siblings, 6. There was a significant difference in the Existentialist scale between students with a religion and those without one. 7. There was a significant difference for students without a religion in the Time Competence, Inner Directed, Self-Regard, Nature of Man, and Capacity for Intimate Contact scales after clinical practice. 8. There was a significant difference for students, with a religion in the Inner Directed, Existentialist, Spontaneity, and Nature of Man scales after clinical practice. 9. There was a significant difference for students in the Self- Actualizing value, Spontaneity, Nature of Man and Synergy scales according to whether their parents had a religion or not. 10. Before and after practice, significantly different correlations were found between the Time Competence and Capacity for Intimate Contact scales : the Inner Directed and Existentialist scales ; the Self- Actualizing Value and the Feeling Reactivity, Spontaneity, Self-Regard and Nature of Man scales : the Feeling Reactivity and Acceptance of Aggression scales: the Spontaneity and the Self-Regard and Nature of Man scales; and between the Self-Regard and Nature of Man scales.

• Journal of Industrial Convergence
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• v.20 no.8
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• pp.41-52
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• 2022

Education for an organization is implemented to improve the organizational and each individual's performance. However, the actual results are not as expected. Accordingly, this study is committed to investigate the education related factors that have impact on the organizational performance, which is defined by the trainee's organizational commitment and work performance. Based on the acquired knowledge, we suggest things to consider when designing corporate training for performance creation. First, it is investigated whether the task value and job relevance(educational content characteristics) and the degree of support for education within the company(organizational characteristics) affect learning-transfer of trainees. After that, the causal relationship from the learning-transfer to organizational commitment and work performance(organizational effectiveness) is analyzed. In this overall process, the effect of on-/off-line education is analyzed and compared. As a result, it is found that the task value, the job relevance, and organizational compensation have a significant impact on the learning-transfer, and the learning-transfer has impact on organization commitment and work performance. In addition, the moderating effect of the on-/off- education is identified. This study is conducted only with franchise enterprises and as a future study, a more general sampling is required to extend this work.

• Management & Information Systems Review
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• v.36 no.3
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• pp.239-254
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• 2017

This study examines the relationship between R&D spending and patent rights, which are suggested by firms as a way to increase their firm value. Specifically, we examine the relationship between research and development costs and patent rights, and see if there are any differences in the influence of two variables on firm value. The period of this study is from 2005 to 2016, and the sample of companies used in the research including the patenting companies is composed of 333 companies in total. The results of the study are as follows. First, the cost of R&D expenditure and capitalized R&D expenditure showed a significant positive correlation with patents. Second, R&D spending did not show a significant relationship with firm value, but patent rights showed a significant positive correlation with firm value. However, firms that spend a large amount of R&D expenditure (RDD), such as research and development expenses, showed a significant positive (+) value and a patent dummy (PATD). Third, in the analysis of the difference between the dummy of research and development and the patent dummy, the enterprise value of a company that invested a lot of patents and research and development expenses was high. The contribution of this study is to examine the relevance of corporate value to R&D investment for patents. On the other hand, there are various variables that can be used as a sample of patents.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.12
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• pp.8195-8209
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• 2015

The purpose of this paper is to propose a method for recommendation and personalization of important news articles based on evaluating news value. Evaluation of news is the approach by which editors select news articles for cover-story in traditional offline news papers area. For this, my study proposes a suite of methods to select and personalize a set of news based on evaluating news articles, not just on the personal preference for them. The aforementioned the value of news articles including social impact, novelty, relevance to each audience, and human interest, all of which have been factorized in many previous studies, is a main concept for a procedural and structural application methodology deduced in this study. After a comparative case study with other online news services, it was shown that my research provides more effective way to select important news articles in terms of user satisfaction than others.

• Korean Management Science Review
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• v.34 no.1
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• pp.71-84
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• 2017

The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.

• Journal of Technology Innovation
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• v.25 no.3
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• pp.265-297
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• 2017

As corporate management enters the era of informatization or knowledge management, the level of patent quality, which is the fruit of R&D and technical innovation, is an important element of corporate competitiveness in this age of unbridled competition. This study analyzes the relevance between R&D stocks and 6 types of knowledge stock (patent quality) and corporate market values in utilization of related research models. With Tobin Q model utilized, 108,851 U.S. patents (observed value per year: 2,795) registered by 402 domestic enterprises were analyzed. As the Hall model was analyzed, it turned out that the R&D stock/asset, claim stock/patent stock, and citation stock/patent stock had positive effect on corporate market values. The inventor stock/patent stock also show positive effect on corporate market values.