• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.37-43
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• 2021

The main objective of this study is to discuss the effect of free cash flow as a moderating variable on managers' decisions as regard earnings management. Companies with free cash flow are expected to refrain from taking opportunistic actions such as earnings management. The research used quantitative methods with sub-group moderating analysis. It is found that there is a significant relationship between past performance and earnings management, where the free cash flow is the moderating variable. The effect of past performance on earnings management is shown to slightly increase as free cash flow is considered. The findings of this study prove that earnings management is a practice that is often done by utilizing the flexibility of accounting recording and recognition mechanisms. Past performance becomes the main variable in encouraging managers to manage earnings by reducing revenue in the current period. This research can also be a reference in explaining managerial behavior and can be a reference to improving ethical human resource capabilities. This research focuses on companies in Indonesia that conduct earnings management by lowering profits as a result of declining past performance and examines aspects of free cash flow that reinforces the conduct of earnings management.

• Health Policy and Management
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• v.32 no.2
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• pp.180-189
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• 2022

Background: Social support contributes directly and indirectly to maintaining physical, mental, and social well-being. The aim of the study was to identify the impact of social support on self-rated health among Korean industrial accident workers. Methods: This study used data from the panel study of workers' compensation insurance (PSWCI). The final subjects were 2,759 workers who responded to a 2018 to 2020 PSWCI. Social support was defined as social contact with friends, neighbors, family, and social participation activities like religious activity, social activity, and club activity. Multivariate logistic regression analysis was performed to investigate causal relationships between social support and self-rated health using a generalized estimating equation model. Results: Proportion of workers' good self-rated health steadily increased (2018: n=1,447, 63.2%; 2019: n=1,542, 66.2%; 2020: n=1,653, 67.3%). Higher levels of social contacts with friend (worse: reference; same: β=0.442) and higher levels of social activity (yes: reference; no: β=-0.173) were especially associated with good self-rated health. Conclusion: This study confirmed social support positively influenced self-rated health among the self-rated health of industrial injured workers. The results of this study suggested that recovery policies that the government served should include programs enhancing social support for improving health among industrial injured workers.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.109-120
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• 2022

This study has incorporated the mechanics-dynamics-emotions (MDE) and two behavioral learning paths to investigate the customers' co-creation behavior in Taiwan. The intuitive path begins with a gamification design that reflects the customers' proactive and innovative behavior; the cognitive path begins with persuasion knowledge remarks based on rational and reactive reasoning. These two paths conclude what forms user co-creation. The study collects data of 505 active social media users in Taiwan and employs structural equation modeling. The empirical findings demonstrate persuasive knowledge and gamification design are significantly associated with self-reference, and in turn, positively associated with co-creation. It indicates that cognitive behavior plays the main role in forming co-creation. Participants are more drawn to co-creation behaviors by the marketing contents that prompt reactive behaviors than proactive ones. Therefore, marketing managers can use appropriate stimuli to enhance co-creation behavior. Companies can design activities related to users, and more accessible for reactive, instead of proactive behavior, i.e., asking for their initiatives. It also suggests that companies' marketing campaigns should involve key opinion leaders matching the product image and the target audience's preferences. The novelty of this study is to introduce a novel augmented MDE framework to extend the "dynamics" into the incubation and implementation stage.

• Journal of the Korea Safety Management & Science
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• v.25 no.1
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• pp.51-58
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• 2023

Determination of explosion reference pressure is important in designing and testing flameproof enclosures (Ex d). Although relative humidity affects to explosion pressure, its effect is not well investigated for the gas group IIB, IIA, and I. This study tested explosion pressure for Ethylene (8 vol.%), Propane (4.6 vol.%), and Methane (9.8 vol.%), which are the representative gas of the gas group IIB, IIA, and I, at ambient temperature and atmospheric pressure (1 atm) under different relative humidity (0% ~ 80%). Ethylene- and Propane-air mixed gases generally tended to decrease as the relative humidity increased; however, explosion pressure was largely dropped at 20% of relative humidity compared to 0% and 10% of relative humidity. On the other hand, Methane-air mixture gas showed similar pressures at 0% and 10% of relative humidity; but no explosion occurred at more than 20%. The results of this study can be used in setting a testing protocol of explosion reference pressure for designing and testing a flameproof enclosure.

• Nuclear Engineering and Technology
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• v.56 no.3
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• pp.1100-1107
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• 2024

The nuclear waste attributes of near-term deployable SMRs were assessed using established nuclear waste metrics, which are the DU mass, SNF mass, volume, activity, decay heat, radiotoxicity, and decommissioning LLW volumes. Metrics normalized per unit electricity generation were compared to a reference large PWR. Three SMRs, VOYGR, Natrium, and Xe-100, were selected because they represent a range of reactor and fuel technologies and are active designs deployable by the decade's end. The SMR nuclear waste attributes show both some similarities to the PWR and some significant differences caused by reactor-specific design features. The DU mass is equivalent to or slightly higher than the PWR. Back-end waste attributes for SNF disposition vary, but the differences have a limited impact on long-term repository isolation. SMR designs can vary significantly in SNF volume (and thus heat generation density). However, these differences are amenable to design optimization for handling, storage, transportation, and disposal technologies. Nuclear waste attributes from decommissioning vary depending on design and decommissioning technology choices. Given the analysis results in this study and assuming appropriate waste management system and operational optimization, there appear to be no major challenges to managing SMR nuclear wastes compared to the reference PWR.

• Korean Circulation Journal
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• v.52 no.1
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• pp.34-46
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• 2022

Percutaneous coronary intervention (PCI) is used to treat obstructive coronary artery disease (CAD). The role of PCI is well defined in acute coronary syndrome, but that for stable CAD remains debatable. Although PCI generally relieves angina in patients with stable CAD, it may not change its prognosis. The extent and severity of CAD are major determinants of prognosis, and complete revascularization (CR) of all ischemia-causing lesions might improve outcomes. Several studies have shown better outcomes with CR than with incomplete revascularization, emphasizing the importance of functional angioplasty. However, different definitions of inducible myocardial ischemia have been used across studies, making their comparison difficult. Various diagnostic tools have been used to estimate the presence, extent, and severity of inducible myocardial ischemia. However, to date, there are no agreed reference standards of inducible myocardial ischemia. The hallmarks of inducible myocardial ischemia such as electrocardiographic changes and regional wall motion abnormalities may be more clinically relevant as the reference standard to define ischemia-causing lesions. In this review, we summarize studies regarding myocardial ischemia, PCI guidance, and possible explanations for similar findings across studies. Also, we provide some insights into the ideal definition of inducible myocardial ischemia and highlight the appropriate PCI strategy.

• Korean Journal of Veterinary Research
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• v.19 no.1
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• pp.1-8
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• 1979

Detailed human gross anatomic structures have been characterized. No similar data are available in nonhuman primate species in spite of close phylogenic similarity found between man and nonhuman primates. The ever increasing incidence of lung cancer and air pollution related respiratory ailments found in man emphasizes the need for an ideal animal model for studying pathogenesis of these various human pulmonary diseases. Thus, detailed investigation of pulmonary structures found in various species of nonhuman primates is warranted. For determining primate gross pulmonary anatomic structure, published works concerning the number of tracheal cartilage, angle of tracheal bifurcation, caliber of trachea, lung lobe and bifurcation position of trachea recorded for several species of nonhuman pimates, were reviewed. Limited information is available concerning the number of tracheal cartilage, width of tracheal cartilage, angle of bronchus, caliber of trachea and bronchus, and the bifurcation position of the trachea including the length of bronchus on nonhuman primates. Since scanty data have been gathered with no specific reference to their age, sex and body weight, they have no comparative values.

• Phonetics and Speech Sciences
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• v.4 no.4
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• pp.117-127
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• 2012

This research reports the prosodic characteristics (including articulation speech rate, pause characteristics, duration) of children with cochlear implants with reference to those of children with normal hearing. Subjects are 8-to 10-year-old children, balancing each number of gender as 24. Dialogue speech data are comprised of four types of sentence patterns. Results show that 1) there's a statistically meaningful difference on articulation speech rate between the two groups. 2) On pauses, they are not observed in exclamatory and declarative sentences in normal children. While imperative sentences show no statistical difference on the number of pauses between the two groups, interrogative sentences do. 3) Declarative, exclamatory, and interrogative sentences reveal statistical difference between the two groups in terms of the sentence's final two-syllable word duration, showing no difference on imperative sentences. 4) When it comes to the RFP (duration ratio of sentence final syllable to penultimate syllable), we no statistically meaningful difference between the two groups in all types of sentences exists. 5) Lastly, RWS (the ratio of sentence final two syllable word duration to that of whole sentence duration) shows statistical difference between two groups in imperative sentences, but not in all the rest types.

• Journal of the Korean earth science society
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• v.35 no.5
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• pp.324-332
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• 2014

Many problems in naming natural monuments have been repeatedly argued by many researchers, and four different types of naming problems were identified: 1) name of unknown nationality (natural monument no. 82 and 108), 2) morphological name rather than scientific name (natural monument no. 180, 295, and 409), 3) name of fable character (local cultural property of Changnyeonggun), and 4) scientifically wrong name (natural monument no. 413). Among them, two cases (case 3 and 4) using wrong names are found in natural monument of geologic heritages, which should be ascribable to a hasty designation without an accurate and thorough scientific research. In order to solve these problems and to establish an ideal policy in designating natural monument, National Research Institute of Cultural Heritage has been carrying out a research project of "Pre-study and Post-designation (PSPD)", especially targeting the rod-shaped stromatolite. It is likely that this new strategy of PSPD is a unique and the first step to solve many problems in designating and naming geologic heritages as natural monuments. As a consequence, we strongly suggest that PSPD system must be applied to natural monument designation as an institutional arrangement.

• Journal of the Optical Society of Korea
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• v.15 no.1
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• pp.68-73
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• 2011

This study investigated, using the Orbscan II topography system, the influence of age and sex related changes on the corneal thickness and anterior corneal curvature, more specifically the fine structure of the cornea, in a Korean young population. The Orbscan II topography system is a computer-assisted slit-beam scanning technology that can map the anterior section of the cornea. The mean central corneal thickness of all subjects was $547.532{\pm}44.529\;{\mu}m$. There was no statistical difference (p>0.5) in the mean central corneal thickness between males and females. Sex and age related changes in the mean central corneal thickness had no specific statistical difference (P>0.5). There was a negative correlation between the anterior corneal curvature and the central corneal thickness in all subjects, except for the twenty year olds. However, the thickness relationship between the mean central corneal and the eight paracentral corneal thicknesses had strong statistical differences in all subjects. Also age and sex related changes in the central corneal thickness and the anterior corneal curvature in all subjects had no statistically significant difference, except from 20-26 years old (p>0.05). This information could be a suitable reference basis for future studies in the young population of Asia and for the development of examination tools for corneal refractive surgery.