• The Journal of Internal Korean Medicine
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• v.19 no.2
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• pp.278-299
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• 1998

This study was aimed to evaluate the anti-stress effect of danchisoyosan on the rats stressed by immobilization. The experimental animals were immobilized in the stress box($5{\times}5{\times}20cm$) for 12 hours in a day during 3 days, and administered $500mg/5m{\ell}/g$ of Danchisoyosan extract for 14 days before stress. There were measured the change of body weight and organ weight under immobilized-stress. The norepinephrine, epinephrine, dopamine, serotonine contents were measured by HPLC method in rat brain. There were measured the GOT, GPT contents in serum and tissue lipid peroxidation in the brain, liver, spleen, adrenalgland, pancreas, testes, thymus, heart. The following results were obtained: 1. The change of organ weight was significantly lower in control than normal group. Sample group inhibited decreased weight from stress comparing to control group. 2. Lipid peroxidation in the liver was significantly higher in control than normal group. Sample group shows significant decrease comparing to control group. 3. Lipid peroxidation in the kidney was significantly higher in control than normal group. Sample group shows significant decrease comparing to control group. 4. GPT contents in serum was significantly higher in control than normal group. Sample up shows significant decrease comparing to control group. 5. Dopamine contents in the brain was significantly higher in control than normal group. Sample group shows significant decrease comparing to control group. 6. Serotonine contents in the brain was significantly higher in control than normal group. Sample group shows significant decrease comparing to control group.

• The Journal of Industrial Distribution & Business
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• v.11 no.12
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• pp.39-45
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• 2020

Purpose: The stock price delay phenomenon refers to a phenomenon in which stock prices do not immediately reflect corporate information and the reflection is delayed. A prior study reported that the stock price delay phenomenon appears strongly when the quality of corporate information is low (Callen, Khan, & Lu, 2013). The purpose of the internal accounting control system is to improve the reliability of accounting information. Specifically, the more professionals such as certified public accountants are placed in the internal accounting control system, the more information is prevented from being distorted, so the occurrence of stock price delay will decrease. Research design, data and methodology: In this study, companies listed on the securities market from 2012 to 2016 were selected as a sample to analyze whether the stock price delay phenomenon is alleviated as accounting experts are assigned to the internal accounting control system. The internal control personnel data were collected in the "Internal Accounting Control System Operation Report" attached to the business report of each company of the Financial Supervisory Service's Electronic Disclosure System(DART). The measurement method of the stock price delay phenomenon was referred to the study of Hou and Moskowitz (2005). The final sample used in the study is 2,641 firm-years. Results: It was found that companies with certified accountants in the internal accounting control system alleviate the stock price delay phenomenon. This result can be interpreted as increasing the speed at which corporate information is reflected in the stock price by improving the reliability of information disclosed in the market by the placement of experts in the system. Conclusions: The results of this study suggest that accounting professionals assigned to the internal accounting control system are playing a positive role in providing high-quality information to the market. In this study, focusing on the fact that the speed at which corporate information is reflected in the stock price is very important for the stakeholders in the capital market, we find that having a certified public accountant in the internal accounting control system alleviates the stock price delay phenomenon.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2007.11a
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• pp.58-63
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• 2007

Recently, as the management environments are changing rapidly and the uncertainty is becoming larger, the needs of internal control for management and IS become stronger. In order to construct a new internal control system for IS, it is necessary to evaluate the former research of the system. This study emphasizes the importance of effective internal control system, presents a conceptual framework for the preceding factors to consider, and verifies empirically the framework. This study sets the organization citizenship behavior, IS innovation resistance, and IT capability from the viewpoint of Socio-Technical system as the preceding factors for the effectiveness of internal control system. A research model, affecting the above factors on IS capability as a mediating variable of the internal control effectiveness for the use of IS, is set up. PLS-Graph 3.0 is used to verify the model. We found that the internal control effectiveness have affirmative effect on information capability, a surrogate variable of the IS effectiveness and a mediation effect is meaningful.

• Korean Management Science Review
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• v.21 no.1
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• pp.57-76
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• 2004

The development of informational technology has lead to a sharp change in not only the existing way of operations and management, but the way of human life or thinking as well. Those shifts of the paradigm in information technology have also affected Individuals to the organizational structure. A series of unexpected problems was, however, accompanied by the advance in informational technology, which had broaden its own area of application. Those problems include the losses of property or data the malfunction of systems and their wastefulness would result in, continuous increases in computer crimes, reliability and efficiency of the functional process with the development of information systems, such as the processing problems of inaccurate data, economical issues, and subjects related to safety, as interruptions of privacy, which would result from lots of one's exposure to the drains of personal information. Accordingly, Auditors' roles of information systems, for now, is more important than anything else in that they are responsible for the objective assessment of relevance and effectiveness of internal control systems under the environment of information systems. The objective of the study is, so as to obtain safety of information systems： First, to provide data to line-design internal control systems after finding internal control factors to prevent and eliminate the risks of information systems. Second, to evaluate the priorities of internal control factors with their effective management being considered as the key to settle the problems of risks of information systems. Third, to discriminate what factors affect In evaluating the relative degrees of Importance of internal control factors.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.371-376
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• 2021

The article analyzes the impact of factors affecting the internal control system of chemical enterprises in Vietnam, providing more empirical evidence on factors affecting the system of internal control. Research data is collected in the form of face-to-face interviews and email interviews with managers and employees working in different positions, managers at all levels, chief accountants, and accountants of 52 chemical enterprises in Vietnam. The survey results collected 310 questionnaires. After eliminating the invalid questionnaires due to many blank cells, the authors chose to use 297 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that Business Strategy, Organizational Structure, Organization's perception of the instability of the external environment, and Organizational culture are the factors that positively affect the internal control system of chemical enterprises. This can be explained that, for chemical enterprises, Business strategy, Organizational structure, Organization's perception of the instability of the external environment, and Good organizational culture will positively impact the internal control system of chemical enterprises. Based on the research results, the authors have proposed recommendations to enhance the effectiveness of the internal control system of chemical enterprises in Vietnam, thereby contributing to improving the performance of enterprises in the chemical Vietnamese.

• Human Ecology Research
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• v.57 no.4
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• pp.485-498
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• 2019

This study examined the mediating effect of internal locus of control in the relationship between family and friend support and acculturative stress of North Korean adolescent refugees. Participants consisted of 101 North Korean adolescent refugees (40 males and 61 females) aged 13 to 24, who live in Seoul, Gyeonggi Province, and Busan. SPSS 25.0 and Mplus 5.12 were used to analyze data. Descriptive statistics and Pearson's correlation coefficients were calculated and structural equation modeling (SEM) examined the mediating effect. The results of this study are as follows. First, a higher level of family support and friend support were associated with a higher level of internal locus of control. A higher level of internal locus of control was associated with a lower level of acculturative stress among North Korean adolescent refugees. Second, the level of internal locus of control mediated the relationship between friend support and acculturative stress. This study is meaningful in that it examines the specific paths affecting acculturative stress of North Korean adolescent by examining family and friend support, which are environmental factors, and internal locus of control, which is internal factor of individuals. The study results suggest that improving friend support as well as increasing the level of internal locus of control for North Korean adolescent refugees can be an effective way to prevent or intervene acculturative stress.

• Journal of Families and Better Life
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• v.29 no.6
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• pp.27-39
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• 2011

The purpose of this study was to explore mediating effects of internal-external control between directors' servant leadership and teachers' emotional labor. The subjects of the study were 425 childcare teachers in Seoul, Gyeonggi province and Incheon in Korea. The statistics program used to analyze the data was SPSS(version +18.0). The statistics methods applied were the Pearson correlation coefficient, simple linear regression, and multiple linear regression. The major results of this study were summarized as follows: First, emotional labor and internal control caused by the servant leadership style were found to be positively correlated. Second, servant leadership affected the ability of the teachers to act naturally. These effects were mediated in part by the amount of internal-external control that was shown. Third, servant leadership affected the internal behaviors of the teachers. These effects were mediated in part by amount of the internal-external control that was shown.

• 제어로봇시스템학회:학술대회논문집
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• 1996.10b
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• pp.237-240
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• 1996

Internal Force based control of dual redundant manipulator is proposed. One is resolved acceleration type control in the decoupled joint space which includes null motion space and the other is in the impedance control fashion in which the desired impedances are decoupled in three subspace, internal motion controlled space, orthogonal to that space, and the null motion controlled space. The internal force is formulated with its basis set meaningful. The object dynamics is also briefly evolved beforehand.

• Proceedings of the KIEE Conference
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• 2005.10b
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• pp.481-483
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• 2005

There is change of signal control system for train control worldwide current. This is train control system that use radio communication and step practical use Tuesday. Research for diversified application, examination and enforcement is achieved in internal railroad industry by this. Therefore, do examination of universal train radio control way for internal application. Studied train control way that use suitable radio communication to internal railroad.

• Journal of Digital Convergence
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• v.14 no.8
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• pp.163-175
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• 2016

The purpose of this study is to provide an efficient internal control system formation incentives for company and to confirm empirically usefulness of the internal accounting control system for financial institutions by analyzing whether the internal control vulnerabilities of companies related significantly to the classification and assessment of soundness of financial institutions. Empirical analysis covered KOSPI, KOSDAQ listed companies and unlisted companies with more than 100 billion won of assets which have trading performance with "K" financial institution from 2008 until 2013. Whereas non-internal control vulnerability reporting companies by the internal control of financial reporting received average credit rating of BBB on average, reporting companies received CCC rating. And statistically significantly, non-reporting companies are classified as "normal" and reporting companies are classified as "precautionary loan" when it comes to asset quality classification rating. Therefore, reported information of internal control vulnerability reduced the credibility of the financial data, which causes low credit ratings for companies and suggests financial institutions save additional allowance for asset insolvency prevention and require high interest rates. It is a major contribution of this study that vulnerability reporting of internal control in accordance with the internal control of financial reporting can be used as information significant for the evaluation of financial institutions on corporate soundness.