• Journal of Digital Convergence
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• v.18 no.8
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• pp.111-118
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• 2020

This study conducted an empirical analysis of SSE-listed companies to verify the effects of evaluation and disclosure of internal control systems on the agency costs management and controlling shareholders. Agency costs can affect the valuation of accounting information as asymmetry of information in the relationship between a company and its stakeholders, or induce financial costs as an adverse selection. If the firm's agency costs are reasonable, the valuation of the company can also move in a relatively positive direction. In this study, the evaluation information of the internal control system was analyzed through sales management ratio and equity ratio as substitute variables to analyze the relationship between management and agent costs of the controlling shareholders. In addition, independent control ratio, capital balance ratio, and company scale were used as control variables, as a result of the analysis, the evaluation information of internal control was found to be related to the agency costs of managers and governance structure. This study can be conducted to positive factors in evaluating the reliability and corporate value of accounting information according to the evaluation of internal control of SSE-listed companies and helps to understand the financial reporting environment.

• Korean Business Review
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• v.19 no.2
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• pp.231-259
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• 2006

Performance-based budgeting(hereafter PB2) is supposed to improve efficiency and effectiveness of public organizations. Governmental PB2 is based on output flow rather than input flow. Since 1990s, many OECD nations including New Zealand and the United States have been changing their budget system to PB2. The Korean Government has been using input-based budgeting focusing on the size of expenditures. In 1999, The Ministry of Planning and Budget(hereafter MPB) conducted pilot projects for divisions or agencies of governmental departments for the purpose of improving efficiency in expenditure, rationalizing budget allotments, and inducing budget savings. However, performance budgeting may also have problems in terms of measurement and application. Due to the fact that public goals are abstract and may vary, it is difficult to induce performance indicators from public goals. There also seem not to be any performance indicators which correspond with the conditions of desirable indicators, such as validity, reliability, clarity, practicality, controllability and so on. In terms of applying an original budgeting plan, the difficulty of linking performance and budgeting, the appearance of unintended negative effect and externalities, and the repulsion of subordinated agencies are expected. Now days, local government is going to introduce PB2. Same problem may happen in the local government. And Therefore, the objectives of this paper are to introduce PB2 onlocal government and review a alternative strategy with the purpose of smoothly settling performance budgeting on local government. That is the linkage of Balanced Scorecard(BSC) and PB2.

• Korean Business Review
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• v.19 no.2
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• pp.261-274
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• 2006

Airline business operates in the 21st century within fast changing market environment and fierce competition. Management of airline companies has faced the need for vast adaptation to new trends in the growth of world economy that are cardinal changes in marketing environment due to quick development of Internet and IT, transport price competition and, as a consequence, low profit margin, diversified customer wants and needs, lack of investment needed for new aircraft equipped with the latest high tech innovations, unpredictable oil price changes, and exchange rate fluctuations. This study is aimed to evaluate the quality performance of cabin service, to analyse, further, the issues that appeared to be the most significant among customers' answers to questionnaire, to explore the relationships between these issues and customer satisfaction, to highlight the essential questions to address, and to provide some practical suggestions. The five dimensions (such as tangible, reliability, responsiveness, assurance, and empathy) were adopted to examine the relationship between the service quality and customer satisfaction of Mongolian and non-Mongolian passengers travelling by the MIAT. According to findings of analysis made with use of the SERVPERF model, it can be concluded that Mongolian travellers' satisfaction was effected by 'Tangible' and 'Responsiveness' dimensions of service quality, whereas the 'Empathy' dimension has more impact on the satisfaction of non-Mongolian.

• Journal of Korean Academy of Nursing
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• v.11 no.1
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• pp.45-63
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• 1981

This study was done to determine the relationship between the anxiety levels of hospitalized psychiatric patients and various influencing variables. The purpose of this study was to determine factors that may help hospitalized psychiatric patients to experience lower levels of anxiety in relation to changing situations and provide the basic data for a dynamic approach which is important in the field of modern psychiatric nursing that understands and analyses the meaning of patients behavior. The anxiety may produce stress, which is a common experience among all human beings. Patients may merely feel uncomfortable in the state of mild anxiety, however, the severe state could be an obstacle to treatment and recovery from disease. The anxiety of the psychiatric patient is a factor which greatly influencing the patient's behavior, so his disorderd behavior is an expression of defence or pathologically fixed behavior. According the psychiatric patient's anxiety at the time of admission is the concern of the health team. The nurse's special concern has to do with understanding and supporting the patient and meeting his individual needs by frequent close contact during the entire hospitalization period, compared to other teamembers the nurse's responsibility in this regard is greated. So this study emphasizes the necessity of creating conditions these, but above all the psychiatric nurse should create a therapeutic environment by not only regarding the patient's behavior or symptoms but understanding the meaning of them. The subjects of this study were 57 psychiatric patients selected from the K neuropsychiatric hospital located in Kunsan city. Data were collected twice from the same patients within a 24 hour period after admission and 10 days after admission. (September 18th to November 8th, 1980). The data collected method was through direct interview, and the interview time was 20 minutes for each patient. Data analysis included Item Analysis & Internal Consistency Reliability Tests, Percentages, t-test, analysis of variance and stepwise multiple regression analysis. The findings of this study were as follows. A. Test of Hypothesis a. Hypothesis 1 :“The anxiety level of psychiatric patients within 24 hours after admission will be higher than those of the same patients 10 days after admission,”was accepted. (t = 3. 15 ; p < 0.005) b. Hypothesi 2:“The more the number of admissions the higher the level of anxiety related to two categories”, was accepted. (affective anxiety: F = 5.50, p < 0.005, Somatic anxiety: F = 9.12, p <.

• Journal of Korean Society of Forest Science
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• v.108 no.4
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• pp.513-521
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• 2019

With rapid climate change and increasing global warming, the distribution of evergreen broad-leaved trees (EBLTs) is gradually expanding to the inland regions of Korea. The aim of the present study was to analyze the survival rate of 148 EBLT plantations measuring 180 ha and to determine the optimal plantation size that would help in coping with climate change in the warm, temperate climate zone of the Korean peninsula. For enhancing the reliability of our estimated survival model, we selected a set of 11 control variables that may have also influenced the survival rates of the EBLTs in the 148 plantations. The results of partial correlation analysis showed that the survival rate of 67.0±26.9 of the EBLTs in the initial plantation year was primarily correlated with plantation type by the crown closure of the upper story of the forest, wind exposure, and precipitation. For predicting the probability of survival by quantification theory, 148 plots were surveyed and analyzed with 11 environmental site factors. Survival rate was in the order of plantation type by the crown closure of upper story of the forest, wind exposure, total cumulative precipitation for two weeks prior to planting, and slope stiffness in the descending order of score range in the estimated survival model for the EBLTs with the fact that survival rate increased with shade rate of upper story to some extent.

• Journal of Radiation Protection and Research
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• v.40 no.4
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• pp.202-210
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• 2015

The low dose radiation is done for a long period, thus researchers have to know the exact dose distribution for the irradiated mouse. This research has been conducted in order to find out methods in transmitting an exact dose to mouse in a mouse irradiation experiment carried out using $^{137}Cs$ irradiation equipment installed in the DIRAMS (Dongnam Institution of Radiological & Medical Sciences) research center. We developed a single mouse housing cage and shelf with adjustable geometric factors such as distance and angle from collimator. The measurement of irradiated dose showed a maximal 42% difference of absorbed dose from the desired dose in the conventional irradiation system, whereas only 6% difference of the absorbed dose was measured in the self-developed mouse apartment system. In addition, multi mice housing showed much difference of the absorbed dose in between head and body, compared to single mouse housing in the conventional irradiation system. This research may allow further research about biological effect assessment for the low dose irradiation using the self-developed mouse apartment to provide more exact doses which it tries to transmit, and to have more reliability for the biological analysis results.

• Journal of The Korean Association For Science Education
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• v.33 no.6
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• pp.1237-1247
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• 2013

The purposes of this study are 1) to revalidate the developed Measuring Instrument Systems Thinking and 2) to compare systems thinking skills between gifted and non-gifted high school students. For the test, 116 gifted science students and 553 non-gifted students were sampled from high schools. Exploratory factor analysis and confirmatory factor analysis were performed and Independent t-test was performed using the average of the two groups. The finding of the exploratory factor analysis indicated 5 factors in the model with 4 items per single factor. The result of confirmatory factor analysis was generally appropriate and acceptable (5 factor model: ${\chi}^2/df$ : 2.765, TLI=.907, CFI=.929, IFI=.930, RMSEA=.044). The reliability for 20 items turned out to be high because the Cronbach's alphas were at .875 and .693~.751 per each factor. In addition, the result of t-test showed that systems thinking skills among gifted science students were significantly higher than non-gifted students. This study could be expanded to measuring systems thinking with qualitative research tools and to various school levels.

• Culinary science and hospitality research
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• v.19 no.3
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• pp.218-233
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• 2013

This study used SPSSS 18.0 on 237 university students in Busan for frequency, factorial and reliability, correlation, and regression analyses to determine the effect relationship of coffee shop service quality on perceived value and behavioral intention. Multiple regression analysis for hypothesis testing showed that among the four service quality factors, confidence in employees and primary coffee quality had a non-significant effect on esthetic value, while menu characteristics besides coffee (${\beta}$=.293, p<.001) and physical environment (${\beta}$=.293, p<.001) were analyzed to be significant, partially supporting the study hypothesis. Regarding the effect of service quality on practical value, confidence in employees (${\beta}$=.264 p<.001), primary coffee quality (${\beta}$=.463, p<.001), menu characteristics besides coffee (${\beta}$=.139, p<.05) and physical environment (${\beta}$=.110, p<.05) were all significantly analyzed, supporting the study hypothesis. Regarding the effect of service quality on behavioral intention, confidence in employees (${\beta}$=.262 p<.001), primary coffee quality (${\beta}$=.411, p<.001), menu characteristics besides coffee (${\beta}$=.157, p<.01) and physical environment (${\beta}$=.137, p<.05) were all significantly analyzed, supporting the study hypothesis. In addition, regarding the effect of perceived value on behavioral intention, esthetic value (${\beta}$=.265, p<.001) and practical value (${\beta}$=.536, p<.001) were both significantly analyzed, showing a causal relationship with behavioral intention.

• Journal of Information Technology Applications and Management
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• v.26 no.4
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• pp.41-50
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• 2019

Block chain technology revolutionizes the 'double entry bookkeeping' of accounting principles in 600 years. It will be an opportunity for you to become one. The advent of the block chain will revolutionize the accounting world. It is no exaggeration to say that it is a skill. The use of block chains for accounting leads to the occurrence of transactions. It's easy to identify a transaction, and it's easy to fake or tamper with it. The accounting industry because it is difficult to communicate transparent accounting information to stake holders. Transformations will be possible across the board (Carlozo, 2017). An entity shall provide financial information that is useful to interested parties in making reasonable economic decisions. Transactions arising from business activities are recorded and provided in the books. Interested parties are here. We need to make decisions to protect our interests and make those decisions rationally. To make a decision, we know how the outcome of the decision will affect our self-interest. Because it has to do so, it uses corporate information for this purpose. But the investor is one way of doing business. It is difficult to trust the information provided by (Yermack, 2017). As a result, ICO companies, startups, small businesses lose a lot of business opportunities because they don't have investors. In addition, the management mixes cash flows with accounting interests to indicate changes in cash flows. It experiences failure in its business due to its inability to analyze and predict faithfully. But it's a blockhead in accounting. Applying the factors and recording them in the book will result in a number of benefits for different stake holders. It can be provided. The financial information in the block chain is not subject to further review or verification. It can improve the timeliness and increase reliability of financial information because it cannot be forged or tampered with (Delloitte, 2016). Based on the fourth industrial revolution, the pace of change in all sectors of society has never been faster. Based on block chain technology, decision-making structure is based on vertical structure of the past. Transforming into a horizontal structure collapses existing tools and advances transparency and decentralization a change of Copernican interpersonal awareness with the trend of the times, which is becoming angry with modern people.

• Journal of Haehwa Medicine
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• v.9 no.1
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• pp.201-214
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• 2000

Precise and detailed clinical research and evaluation based on objective standards are imperative factors in securing reliability of a clinical test. Built on this principle, this clinical test has been conducted during the period between March 1999 and March 2000 dealing with 31 outpatients treated with ShiHo-GuizhiTang or ShiHo-GuizhiTang modify and ShiHo-GuizhiTang mixed prescriptions at the Sung-bo ORIENTAL MEDICAL CLINIC. A variety of information relating to those patients has been collected and analyzed under such criteria as precise diagnoses and their clinical effectiveness. The analysis was duly based on "The theory of cold syndrome". Then, the 31 patients' individual clinical information was compared one another by breaking down the results into sub-categories including gender, age, disease, main symptom, blood pressure, pulse beats, syndrome of abdomen, treatment period, modify and mixed prescription, and evaluation. The result of this clinical test can be summarized as follows: First, ShiHo-GuizhiTang appears to be more frequently prescribed in the case of female patients than in the case of male patients despite the fact that it does not necessarily need to be applied only to female. In addition, the numbers of prescriptions of ShiHo-GuizhiTang in the two age groups consisting of elementary school children and economically active adults respectively were the highest among other age groups. Second, ShiHo-GuizhiTang proved to be most effective in treatment for respiratory ailments and arthritis. Third, ShiHo-GuizhiTang brought down blood pressure of hypertension patients and at the same time benefited patients with normal or lower-than-normal blood pressure who were vulnerable to diseases due to low disease-resistance. Fourth, ShiHo-GuizhiTang was effective in the case of frequent pulse(rapid pulse) and thereby indicating the fact it carries Taiyang superficies syndrome. 지맥 arises from suppressed immune responses owing to adrenocortical hormones. ShiHo-GuizhiTang controls and revitalizes those suppressed immune systems which stem from slow pulse and, as a consequence of that process, helps them return to normal condition of pulse. Fifth, from the standpoint of syndrome of abdomen, feeling of obstruction in the epigastrium serves as an important standard in the process of diagnosing diseases and evaluating effectiveness of treatments. Sixth, according to the results of the clinical test with the 31 patients, a total of 81 percent of test subjects benefited from the treatment. The figure is the sum of 52 percent of I-class (both main symptom and accompanying symptoms had been eliminated) and 29 percent of II-class (part of main symptom and accompanying symptoms had been eliminated) respectively. All told it is safe to say that ShiHo-GuizhiTang can elect to be a viable clinical treatment. In conclusion, it is estimated that this clinical study has drawn up guidelines for objective diagnostic standards and evaluation on specific treatments' effectiveness. This will lead to more general application of ShiHo-GuizhiTang. On top of that, this study could also provide an opportunity to stress the significance of ShiHo-GuizhiTang and ShiHo-GuizhiTang modify and ShiHo-GuizhiTang mixed prescriptions as an alternative treatment for collagen disease which comes from environmental degradation and pollution.