• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.271-283
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• 2021

This article provides empirical evidence on factors of internal audit (IA) characteristics affecting the internal audit effectiveness in steel enterprises in Vietnam. The study uses data from survey obtained from 114 responses representing owners, managers, and internal auditors from 38 steel enterprises in Vietnam for period from 2018 to 2019. Data collected is firstly checked with Cronbach's Alpha, then the EFA test, and the model linear regression is used to test the relationship between internal audit characteristics and internal audit effectiveness. Results reveal that internal audit effectiveness in steel enterprises in Vietnam is influenced by various internal factors, including the size of internal audit, the scope of internal audit, the capacity of internal auditors, the independence of internal auditor, and the operational bases and methods of internal audit. Based on the research results, the paper makes six recommendations: strengthening operational basis of IA; increasing the independence of IA; increasing the size and capacity of IA staff; expanding and not underestimate the scope of IA; and reforming the internal governance structure. These proposed recommendations could be applied, not only for steel companies in Vietnam, but also for other companies in Vietnam or other companies in jurisdictions that have similar conditions.

• Journal of Korea Trade
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• v.23 no.4
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• pp.80-102
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• 2019

Purpose - This paper aims to articulate relationship about factors influencing FTA utilization by dividing them into company's external and internal factors and performing investigation on the relationship between FTA utilization and export performance. Design/methodology - This study verified factors influencing FTA utilization by dividing them into company's external and internal factors and performing investigation on the relationship between FTA utilization and export performance. Empirical analysis was performed by setting internal and external factors required for FTA utilization as variables. To achieve this, research model was established based on previous study, hypothesis was deduced, and statistical program were used to test the hypothesis. This study performed empirical analysis using statistical program of SPSS 18.0 and AMOS 18.0 for the research model. Findings - Empirical analysis was performed regarding the effect of the FTA utilization on export performance and previous study defined export performance as the company's increased economy benefits through export and increase in new transactions. Analysis was also performed for factors affecting the FTA utilization by the company and through management and response of external factors and internal factors it was confirmed that the FTA utilization by the company led to increase in the company's export performance as a result. This study proposes a method to achieve export performance based on this. Originality/value - Companies seeking to utilize the FTA sign the Contract for the International Sale of goods and there are many conditions to meet in order to receive trade preferences during the transaction process. Existing trade order and order in the FTA have to be followed. Country of origin can be seen as key in the FTA. The Rule of Origin becomes the most important evaluation standard in applying preferential tariff in the FTA. Such regulations can be seen as external factors which cannot be controlled by the company. Internal factors are capabilities owned before that can be controlled by the company. The study sought to test the variables regarding factors centered on such capability. This study verified factors influencing FTA utilization by dividing them into company's external and internal factors and performing investigation on the relationship between FTA utilization and export performance.

• Korea Journal of Hospital Management
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• v.17 no.2
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• pp.1-20
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• 2012

This study aims to suggest managerial strategies for strengthening their competitiveness via analyzing and determining factors to help improve customer orientation and internal customer satisfaction. Furthermore, this study aims to find out the factors of internal service quality affects job satisfaction and customer orientation. The data was collected in 5 small and medium hospitals on 215 workers who had direct interactions with customers. Through regression analysis, all factors of internal service quality affects job satisfaction, however only two factors, credibility and sympathy appeared to affect customer orientation.

• Journal of Korean Medical Science
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• v.33 no.53
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• pp.322.1-322.14
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• 2018

Background: Osteoprotegerin (OPG) plays protective roles against the development of vascular calcification (VC) which greatly contributes to the increased cardiovascular events in patients with chronic kidney disease (CKD). The present study aimed to find the non-traditional, kidney-related cardiovascular risk factors correlated to serum OPG and the effect of serum OPG on the arterial stiffness measured by brachial ankle pulse wave velocity (baPWV) in patients with the pre-dialysis CKD. Methods: We cross-sectionally analyzed the data from the patients in whom baPWV and the serum OPG were measured at the time of enrollment in a prospective pre-dialysis CKD cohort study in Korea. Results: Along with traditional cardiovascular risk factors such as age, diabetes mellitus, pulse pressure, and baPWV, non-traditional, kidney-related factors such as albuminuria, plasma level of hemoglobin, total $CO_2$ content, alkaline phosphatase, and corrected calcium were independent variables for serum OPG in multivariate linear regression. Reciprocally, the serum OPG was positively associated with baPWV in multivariate linear regression. The baPWV in the 3rd and 4th quartile groups of serum OPG were higher than that in the 1st quartile group after adjustments by age, sex and other significant factors for baPWV in linear mixed model. Conclusion: Non-traditional, kidney-related cardiovascular risk factors in addition to traditional cardiovascular risk factors were related to serum level of OPG in CKD. Serum OPG level was significantly related to baPWV. Our study suggests that kidney-related factors involved in CKD-specific pathways for VC play a role in the increased secretion of OPG into circulation in patients with CKD.

• The Korean journal of helicobacter and upper gastrointestinal research
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• v.18 no.3
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• pp.186-197
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• 2018

Background/Aims: To investigate the predictive factors for improvement of atrophic gastritis (AG) and intestinal metaplasia (IM). Materials and Methods: A total of 778 subjects were prospectively enrolled and followed up for 10 years. Histological analysis of AG and IM was performed by using the updated Sydney system. To find the predictive factors for reversibility of AG and IM, 24 factors including genetic polymorphisms and bacterial and environmental factors were analyzed. Results: In all subjects, the predictive factor by multivariate analysis for improvement of both antral and corpus AG was successful eradication. The predictive factors for improvement of antral IM were age and successful eradication. The predictive factor for improvement of corpus IM was successful eradication. In patients with Helicobacter pylori infection, age and cagA were predictive factors for improvement of AG and IM. In patients with H. pylori eradication, monthly income and cagA were predictive factors for improvement of AG and IM. Conclusions: H. pylori eradication is an important predictive factor of regression of AG and IM and would be beneficial for the prevention of intestinal-type gastric cancer. Young age, high income, and cagA are additional predictive factors for improving AG and IM status. Thus, various factors affect the improvement of AG and IM.

• Wind and Structures
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• v.30 no.3
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• pp.219-229
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• 2020

Net pressures on roofs and walls of buildings are dependent on the internal and external pressure fluctuations. The variation of internal and external pressures are influenced by the size and location of the openings. The correlation of external and internal pressure influences the net pressures acting on cladding on different parts of the roof and walls. The peak internal and peak external pressures do not occur simultaneously, therefore, a reduction can be applied to the peak internal and external pressures to obtain a peak net pressure for cladding design. A 1:200 scale wind tunnel model study was conducted to determine the correlations of external and internal pressures and effective reduction to net pressures (i.e., net pressure factors, F_C) for roof and wall cladding. The results show that external and internal pressures on the windward roof and wall edges are well correlated. The largest ${\mathcal{C}}_{{\check{p},net}$, highest correlation coefficient and the highest F_C are obtained for different wind directions within 90° ≤ θ ≤ 135°, where the large openings are on the windward wall. The study also gives net pressure factors F_C for areas on the roof and wall cladding for nominally sealed buildings and the buildings with a large windward wall opening. These factors indicate that a 5% to 10% reduction to the action combination factor, K_C specified in AS/NZS 1170.2(2011) is possible for some critical design scenarios.

• The Journal of Internal Korean Medicine
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• v.28 no.1
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• pp.149-165
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• 2007

Objectives : This study was designed to investigate the effects of Artermisiae Capillaris Herba, Curcumae Rhizoma, Loranthi Ramulus, and Orostachys Herba on expression of angiogenic factors in HepG2 cells. Materials and Methods : The mRNA expression level and protein secretion level of angiogenic factors were measured using quantitative RT-PCR, western blot and ELISA assay respectively in Artermisiae Capillaris Herba, Curcumae Rhizoma, Loranthi Ramulus, Orostachys Herba -treated and untreated HepG2 cells. Results : Curcumae Rhizoma, Loranthi Ramulus, and Orostachys Herba reduced mRNA expression level and protein secretion level of angiogenic factors, but Artermisiae Capillaris Herba increased it, especially VEGF and bFGF in HepG2 cells. Conclusions : The results indicate that Artermisiae Capillaris Herbapromotes expression of angiogenic factors but Curcumae Rhizoma, Loranthi Ramulus, and Orostachys Herba inhibit expression of angiogenic factors in HepG2 cells. The result is expected that Curcumae Rhizoma, Loranthi Ramulus, Orostachys Herba have an inhibitive effect of angiogenesis in HCC.

• Health Policy and Management
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• v.23 no.3
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• pp.281-288
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• 2013

Background: The purpose of this study is to grasp the factors forming hospital image and to measure evaluation of internal and external customers towards hospital choice factors. Methods: This study is based 4 types of choice factor such as physical, human, accessibility, and connection. Data were assessed using 98 patients and 96 internal employees who work at A general hospital in Seoul and 116 patients and 97 internal employees at B general hospital in Chunkcheongbuk-do. Data were collected with self-administered questionnaires from February 17 to April 29 in 2012 and analyzed SPSS ver. 18.0 by using frequency, t-test, analysis of variance, correlation, and multiple regression. Results: The results of this study show that factors affecting hospital image is significant different between internal and external customers of hospital A and B. Expecially the finding of this study will be applied to improve connection factors in administrative department of hospital for hospital image. Conclusion: This study presents primary data for correct decision making to authorities of local hospitals that have concern about marketing strategy for hospital image.

• Journal of the Korea Safety Management & Science
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• v.13 no.4
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• pp.171-177
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• 2011

This paper reviewed the relationship between internal marketing and incremental innovation, and the moderating effect of firm size. The results of hierarchical multiple regression analysis, based on the responses from 322 employees in small business, showed that almost internal marketing factors effects positively on incremental innovation. All internal marketing factors(CEO support, compensation system, education & training, internal communication, authority delegation) appeared to be related positively with process innovation and service innovation. And all other factors(compensation system, education & training, internal communication, authority delegation) except CEO support showed to have positive relationship with operation innovation. In the moderating effects, internal communication effects more positively on incremental innovation in large firm-size than in small firm-size. But delegation effects more positively on incremental innovation in small firm-size than in large firm-size.

• Journal of Korean Academy of Nursing Administration
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• v.7 no.2
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• pp.193-204
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• 2001

The purpose of this study was to provide basic information for developing effective marketing strategies of nursing organization by identifying the influence of internal marketing factors on the nurses' organizational commitment. The subjects of this study were 256 nurses who were working in the hospital over 1 year at three university hospitals which had more than 400 beds in seoul and kyung-gido. The data were collected by self-reporting questionnaires. The instruments used in this study were the communication form scale developed by Jo(1995), the welfare scale developed by researcher, the education training scale developed by researcher, the organizational commitment scale developed by Mowday, Porter and Steers(1979). The data were analysed by the SAS package using frequency, percentage, mean, standard deviation, Pearson's correlation coefficient and stepwise multiple regression. The results of this study were as follows; 1. In mean score of internal marketing factors in nursing organization, horizontal communication was 3.42, downward communication 3.32, involvement communication 3.08, upward communication 3.00, education training 2.54, welfare 2.51. The meas score of organizational commitment was 3.00. 2. Organizational commitment was positively correlated with upward communication(r=0.48, p=0.0001), education training(r=0.42, p=0.0001), horizontal communication(r=0.36, p=0.0001), welfare(r=0.34, p=0.0001), involvement communication(r=0.25, p=0.0001) of internal marketing factors in nursing organization, but was negatively correlated with downward communication(r=-0.20, p=0.0014). 3. The major internal marketing factors which influence organizational commitment was upward communication. Upward communication explained 23% of organizational commitment. If education training, horizontal communication, welfare and downward communication were added, 38% of the variance would be explained. In conclusion, the results of this study showed that the higher upward communication level among the internal marketing factors was doing more important role in nurses' organizational commitment. Therefore, for improvement of nurses' organizational commitment, it is important to improve upward communication and to develop the education training program among the internal marketing factors.