• 융합경영연구
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• 제12권3호
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• pp.13-22
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• 2024

Purpose: While there has been extensive research on discretionary accruals (hereafter, 'DA') and accounting conservatism, interpretations have varied among researchers depending on how discretionary accruals are determined as proxies. This study investigates the relationship between discretionary accruals (DA) and accounting conservatism, focusing on the distinctions between signed DA and absolute DA. Research design, data and methodology: Using financial data from companies listed on the KOSPI and KOSDAQ markets from 2010 to 2020, we employ regression analysis to explore how signed and absolute DA impact accounting conservatism. This approach allows us to parse out the effects of positive versus negative discretionary accruals systematically. Results: Our findings indicate a divergent impact of DA on accounting conservatism. Specifically, in cases of negative DA, an increase in DA corresponds with heightened accounting conservatism. Conversely, when DA is positive, increases in DA do not exhibit a significant relationship with changes in accounting conservatism. These effects suggest that the nature of DA-whether it represents upward or downward earnings adjustments-critically influences its relationship with conservatism. Conclusions: The results elucidate the nuanced role of discretionary accruals in influencing accounting conservatism. The decrease in accounting conservatism associated with absolute increases in DA appears primarily driven by groups with downward earnings adjustments. This suggests that as negative DA diminishes toward zero, accounting conservatism intensifies, whereas positive DA does not have a parallel effect.

• 유통과학연구
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• 제22권8호
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• pp.87-98
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• 2024

Purpose: This study aimed to examine the influence of private label cues, including store image, product design, price promotion, and origin image, on consumers repurchase intention by mediating consumption value from a distribution perspective. Additionally, it explored nationality's moderating role in the relationship between consumption value and repurchase intention. Research design, data and methodology: Drawing on the SOR model, data were collected from 246 consumers who had purchased private-label products in the past month. Structural equation modeling analysis was employed to test hypotheses using AMOS and SPSS. Results: Findings revealed that cues significantly impact consumers' perception of consumption value, influencing repurchase intention. Price promotion directly affected repurchase intention, while other cues indirectly influenced it through consumption value mediation. Nationality moderated the relationship between consumption value and repurchase intention, with Korean consumers showing a higher propensity to repurchase than Chinese consumers. Conclusions: Theoretical implications of the study contributed to understanding consumer behavior by confirming the impact of private label cues, elucidating their differential effects on repurchase intention, and integrating theoretical frameworks. Managerial implications underscored the significance of leveraging cues to enhance consumption value perceptions, tailoring marketing strategies to accommodate cultural nuances, and utilizing cues to bolster consumer repurchase intentions, ultimately enhancing distribution channel effectiveness.

• 한국산학기술학회논문지
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• 제20권1호
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• pp.409-418
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• 2019

최근 기후 변화에 의한 집중호우는 산지에서 토석류를 발생시켜 많은 피해를 양산하고 있다. 연구의 목적은 토석류 발생 가능성이 높은 산지에 사방댐을 설치하였을 경우, 사방댐의 설치 위치에 따라 공급유량의 변화에 대하여 사방댐이 받는 충격력을 평가한 것이다. 연구방법으로는 수치해석모델을 이용하였고, 수치해석 모델은 침식과 퇴적 모델을 이용하여 유한차분법을 적용하였으며, 사방댐에 영향을 주는 토석류의 충격력은 유체의 연속성을 고려하여, 질량보존법칙과 운동량 보존 법칙을 만족하는 지배 방정식을 이용하였다. 수치모의를 한 결과 토석류는 도달 초기에 충격력의 Peak가 발생하였으며, 16sec~19sec 구간에서도 토석류의 Peak가 발생하였고, 공급유량을 증가시킨 경우 이 구간에서 여러 개의 토석류 충격력의 Peak가 발생하였다. 이는 공급유량의 증대로 인해 토석류의 유하 속도를 증가시키고, 증가된 속도는 물 입자와 토사의 충돌로 인해 에너지가 증대되고 있음을 보여준다. 따라서, 산지에 연속적으로 여러 기의 사방댐을 설치하려고 할 때 각 위치에서 사방댐이 받는 충격력을 조사할 필요가 있다. 본 연구의 결과는 비탈 경사면에서 토석류 제어를 목적으로 설치되는 구조물이 받는 충격력과 사면에서 사방댐의 적정 위치를 설정하는 데 좋은 정보를 제공할 것이다.

• 한국항행학회논문지
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• 제19권3호
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• pp.207-216
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• 2015

SBAS 기준국의 배치는 시스템 성능에 영향을 미치는 가장 중요한 요소 중 하나이므로 기준국 배치가 주어진 성능 요구사항을 만족시킬 수 있는지 시스템 개발 초기에 신중하게 분석하여야 한다. 특히 한국형 SBAS로 개발이 진행 중인 KASS의 기준국은 대한민국 내에 설치될 예정이므로 기준국의 개수와 영역이 제한될 수밖에 없으며 이는 넓게 기준국을 배치할 수 있는 타 SBAS 시스템과 구별이 되는 부분이다. 본 논문에서는 이러한 한계로 인한 GPS 및 GEO에 대한 UDRE와 ${\delta}UDRE$ 성능 영향을 시뮬레이션을 통하여 분석하였으며 그 결과 UDRE 성능은 기준국이 얼마나 넓게 분포하는지에 크게 영향을 받으며 특히 GEO UDRE에 미치는 영향이 매우 심각한 것을 확인하였다. 이 결과를 바탕으로 기준국 배치 영향으로 인한 시스템 성능 위험을 최소화하기 위한 KASS설계 및 개발 고려 사항을 제시한다.

• 유통과학연구
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• 제17권11호
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• pp.81-92
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• 2019

Purpose: The salesperson, the core of the operating activities, plays the role of connecting the inside and outside of the company, representing the company to the consumer and identifying and responding to the customer's needs. The department store industry is the most representative retail industry in South Korea, and competition among its peer group and industry is intensifying, requiring differentiated service sales activities and performance from its employees. This study divided the sales force system into activity control(process-oriented control) and output control(performance-oriented control) and verified the differential impact on the job attitude of the salesperson (e.g., job satisfaction and burn-out), respectively. In addition, the effect of job satisfaction and burn-out of the salesperson on the job performance were checked. Research design, data, and methodology: The survey was conducted on 200 sales people working at five branch stores of Hyundai department store in Seoul, and 194 of them were analyzed. The reliability and validity of the variables were analyzed and hypotheses were verified through the SEM. Results: Results have shown that activity control has a greater impact on burn-out compared to output control, and output control has a greater impact on job satisfaction compared to activity control. It has been shown that the salesperson's burn-out does not affect sales performance, but that job satisfaction has a positive effect on sales performance. Conclusions: This study examines the effect of sales force management system such as activity control and output control, on the job attitude and sales performance in department stores. According to the results of this research, each of two control systems have a discriminatory effect on the job attitude variables. For the sales managers of department store, it is recommended to increase the efficiency of sales management by increasing the use of outcome control compared to activity control.

• Asian Pacific Journal of Cancer Prevention
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• 제17권1호
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• pp.431-437
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• 2016

In this investigation, global DNA methylation patterns and the specific methylation status of 5 genes were studied in DNA from peripheral blood (PB) and impact on progression free survival (PFS) and overall-survival (OS) in patients with de novo or relapsed acute myeloid leukemia (AML) treated with decitabine-based regimens waas assessed. DNA was isolated from PB samples at the time of -1, 1, and 7 days of chemotherapy. Global methylation was determined by ELISA, and the CpG island DNA methylation profile of 5 genes using a DNA methylation PCR system. Our data demonstrated that patients with a high level of 5-mC had a poor prognosis after demethylation therapy and those who have low levels of 5-mC in PB achieved higher CR and better SO, but there was no significant correlation found between the 5-mC levels and other clinical features before treatment except the disease status. Higher methylation status of Sox2 and Oct4 genes was associated with differential response to demethylation therapy. A relatively low methylation percentage in one or both of these two genes was also associated with longer OS after decitabine based chemotherapy. We also suggest that global DNA and Oct-4/Sox2 methylation might impact on the pathogenesis of leukemia and play an important role in the initiation and progression. Moreover, dynamic analysis of 5-mC and Oct-4/Sox2 in peripheral blood nucleated cells of leukemia patients may provide clues to important molecular diagnostic and prognostic targets.

• International Journal of Aeronautical and Space Sciences
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• 제16권3호
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• pp.418-424
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• 2015

The chemical response of energetic materials is analyzed in terms of 1) the thermal decomposition under the thermal stimulus and 2) the reactive flow upon the mechanical impact, both of which give rise to an exothermic thermal runaway or an explosion. The present study aims at building a set of chemical kinetics that can precisely model both thermal and impact initiation of a heavily aluminized cyclotrimethylene-trinitramine (RDX) which contains 35% of aluminum. For a thermal decomposition model, the differential scanning calorimetry (DSC) measurement is used together with the Friedman isoconversional method for defining the frequency factor and activation energy in the form of Arrhenius rate law that are extracted from the evolution of product mass fraction. As for modelling the impact response, a series of unconfined rate stick data are used to construct the size effect curve which represents the relationship between detonation velocity and inverse radius of the sample. For validation of the modeled results, a cook-off test and a pressure chamber test are used to compare the predicted chemical response of the aluminized RDX that is either thermally or mechanically loaded.

• Journal of Welding and Joining
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• 제14권3호
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• pp.48-57
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• 1996

A study was made to examine the characteristics of base metal and stress relief cracking(SRC) of heat affected zone(HAZ) for HY-100 and Cu-bearing HSLA-100 steels. The Gleeble thermal/mechanical simulator was used to simulate the SRC/HAZ. The details of mechanical properties of base plate and SRC tested specimens were studied by impact test, optical microscopy and scanning electron microscopy. The specimens were aged at $650^{\circ}C$ for HSLA-100 steel and at $660^{\circ}C$ for HY-100 steel and thermal cycled from $1350^{\circ}C$ to $25^{\circ}C$ with a cooling time of $\Delta$t_${800^{circ}C/500^{circ}C}$=21sec. corresponds to the heat input of 30kJ/cm. The thermal cycled specimens were stressed to a predetermined level of 248~600MPa and then reheated to the stress relief temperatures of $570~620^{\circ}C$. The time to failure$(t_f)$ at a given stress level was used as a measure of SRC susceptibility. The strength, elongation and impact toughness of base plate were greater in HSLA-100 steel than in HY-100 steel. The time to failure was decreased with increasing temperature and/or stress. HSLA-100 steel was more susceptible to stress relief cracking than HY-100 steel under same conditions. It is thought to be resulted from the precipitation of $\varepsilon$-Cu phase by dynamic self diffusion of solute atoms. By the precipitation of $\varepsilon$-Cu phase, the differential strengthening of grain interior relative to grain boundary may be greater in the Cu-bearing HSLA-100 steel than in HY-100 steel. Therefore, greater strain concentration at grain boundary of HSLA-100 steel results in the increased SRC susceptibility. The activation energies for SRC of HSLA-100 steel are 103.9kcal/mal for 387MPa and 87.6kcal/mol for 437MPa and that of HY-100 steel is 129.2kcal/mol for 437MPa.

• Animal Bioscience
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• 제36권2호
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• pp.229-237
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• 2023

Objective: This study evaluated the effects of dandelion supplements on lactation performance, circulating antioxidative activity and plasma metabolomics in primiparous dairy cows. Methods: A total of 60 mid-lactation dairy cows (milk yield = 34.29±0.34 kg/d; days in milk = 151.72±2.36 days) were divided into 4 treatment groups randomly, comprising the addition of dandelion at 0, 100, 200, 400 g/d per head. The experiment lasted for 8 weeks with an extra 10 days' pre-feeding period. Milk and blood samples were collected, and plasma samples were selected to perform metabolomics analysis. Results: Supplementing 200 g/d of dandelion increased the yield of milk and lactose (p≤0.05). The milk somatic cell counts (p≤0.05) were lower in all dandelion groups than those in the control group. The activity of glutathione peroxidase (p≤0.05) and superoxide dismutase (p≤0.05) were increased and plasma malondialdehyde (p = 0.01) was decreased when cows were fed 200 g/d dandelion. Plasma metabolomics analysis showed that 23 hub differential metabolites were identified in the 200 g/d dandelion group. These metabolites such as ribose, glutamic acid, valine, and phenylalanine were enriched in D-glutamine and D-glutamate metabolism (p = 0.06, impact value = 1), phenylalanine, tyrosine, and tryptophan biosynthesis (p = 0.05, impact value = 0.5), and starch and sucrose metabolism (p = 0.21, impact value = 0.13). Moreover, correlation analysis showed that circulating ribose, mannose, and glutamic acid were positively related to milk yield. Conclusion: Dandelion supplementation could improve lactation performance and elevate the plasma carbohydrate and amino acids metabolism and antioxidative activity. Supplementation of 200 g/d dandelion is recommended for lactating dairy cows.

• 대한치매학회지
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• 제23권2호
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• pp.107-114
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• 2024

Background and Purpose: Each item in the instrumental activities of daily living (IADL) questionnaire has differential importance to an individual's life functioning based on gender. However, IADL has mostly been utilized for its total score alone, without gender specificity. We identify the impact of each item on the transition from amnestic mild cognitive impairment (aMCI) to Alzheimer's disease dementia (ADD), and determine if the impact of each item differs by gender. Methods: Subjects were aMCI or ADD with a global clinical dementia rating of 0.5 or 1. The sample size was 146 men and 154 women. We used logistic regression analysis to determine the effect of each item of IADL on the transition from aMCI to ADD. Results: The odds ratio (OR) for "remembering recent events" had similar values: 27.2 for men, and 27.7 for women. Gender difference was identified in the item with the highest OR value. For women, the "using transportation" item was 63.3, and for men, "conducting financial affairs" was overwhelmingly high at 89.1. Conclusions: Functional decline on items with relatively higher ORs may indicate higher probability of a transition from aMCI to ADD. The OR of "conducting financial affairs" was relatively higher for both genders. In terms of gender differences, "conducting home repair" for men, and "using transportation" for women, have relatively higher impact. This study demonstrates that during the transition from aMCI to ADD, each item of IADL shows a staggered decline in functioning, and that this decline is gender-specific.