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The Effect of Accounts Receivable Management on Business Performance & Organizational Satisfaction: Focused on Micro Manufacturing Industries (매출채권관리가 재무적 경영성과와 조직만족에 미치는 영향: 도시형소공인을 중심으로)

  • Lee, Jong Gab;Ha, Kyu Soo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.12 no.6
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    • pp.13-24
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    • 2017
  • The purpose of this study is to examine the effect of the management of receivables on the management performance of micro manufacturing industries. The results of the survey are as follows. First, among the factors of management of pre- and post-trade receivables in the micro manufacturing industries, management organization and regulations, contract execution management, bad debt control, which are the subordinate factors of credit control, are positive (+) significant effect on stability. In terms of profitability, management organizations and regulations, which are subordinate factors of credit control management, have a positive (+) significant effect on profitability. The recovery management, which is a factor of management of post - receivable receivables, did not have a significant effect on the stability and profitability of financial management performance. Second, the effect of financial performance on organizational satisfaction is positively related to stability, while profitability has no significant effect on organizational satisfaction. The implication of this study is that pre - trade receivables management is more important than post - trade receivables management in the management of accounts receivables of micro manufacturing industries. Proactive credit management refers to the procedure of establishing and managing personal guarantees and physical guarantees in order to smooth the execution of the obligations at the same time as the contract is concluded through processes such as credit investigation, analysis and evaluation, and sales decision before the contract is concluded. Post receivables management based on the assumption of default is a receivables management procedure from receipt of receivables that are already defaulted to bad debts to bad debt processing. If the collection of receivables is delayed or bad debt is increased, Furthermore, a corporation may be subject to bankruptcy risk (insolvency by paper profits). Therefore, it is meaningful that this study suggests direction to induce change of contract type in advance by understanding the possibility of settlement of accounts receivable and recovery of bad debts within the day of transition in case of contract of micro manufacturing industries.

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Transforming growth factor-β promoted vascular endothelial growth factor release by human lung fibroblasts (인간 폐섬유아세포에서 TGF-β 자극에 의한 VEGF 분비)

  • Park, Sang-Uk;Shin, Joo-Hwa;Shim, Jae-Won;Kim, Deok-Soo;Jung, Hye-Lim;Park, Moon-Soo;Shim, Jung-Yeon
    • Clinical and Experimental Pediatrics
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    • v.51 no.8
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    • pp.879-885
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    • 2008
  • Purpose : The human lung fibroblast may act as an immunomodulatory cell by providing pro-inflammatory cytokines and chemokines, which are important in airway remodeling. Vascular endothelial growth factor (VEGF) induces mucosal edema and angiogenesis. Thymus and activation regulated chemokine (TARC) induces selective migration of T helper 2 cells. We investigated whether human lung fibroblasts produced VEGF and TARC, and the effects were augmented with the co-culture of fibroblasts and human bronchial smooth muscle cells (HBSMC), and whether dexamethasone can inhibit the proliferation and the release of VEGF in lung fibroblasts. Methods : Human lung fibroblasts were cultured with and without HBSMC, growth-arrested in serum-deprived medium, and pretreated with dexamethasone for 16 hours. After 24-hour stimulation with platelet derived growth factor-BB (PDGF-BB) and/or transforming growth factor-${\beta}$ (TGF-${\beta}$), culture supernatant was harvested for assays of VEGF and TARC. Cell proliferation was assayed using BrdU cell proliferation ELISA kit. Results : 1) The release of VEGF was significantly increased after stimulation with TGF-${\beta}$, and its release was augmented when co-stimulated with PDGF and TGF-${\beta}$. 2) VEGF release induced by PDGF or TGF-${\beta}$ was inhibited by dexamethasone. 3) There was no synergistic effect on the release of VEGF when human lung fibroblasts were co-cultured with HBSMC. 4) Dexamethasone did not suppress human lung fibroblasts proliferations. 5) Neither TGF-${\beta}$ nor PDGF induced TARC release from lung fibroblasts. Conclusion : Human lung fibroblasts may modulate airway remodeling by release of VEGF, but they have no synergistic effects when co-cultured with HBSMC. Dexamethasone suppresses VEGF release, not proliferation of lung fibroblast.

Effects of zearalenone on the localization and expression of the growth hormone receptor gene in the uteri of post-weaning piglets

  • Zhou, Min;Yang, Li Jie;Yang, Wei Ren;Huang, Li Bo;Zhou, Xue Mei;Jiang, Shu Zhen;Yang, Zai Bin
    • Asian-Australasian Journal of Animal Sciences
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    • v.31 no.1
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    • pp.32-39
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    • 2018
  • Objective: In this study, we investigated the adverse effects of dietary zearalenone (ZEA) (0.5 to 1.5 mg/kg diet) on the localization and expression of the growth hormone receptor (GHR) in the uteri of post-weaning gilts and explored alternative mechanism of the reproductive toxicity of ZEA on piglets. Methods: A total of forty healthy piglets (Duroc${\times}$Landrace${\times}$Large White) aged 28 d were selected for study. Piglets were transferred to single cages after 10 days' adaptation on an obstetric table. The animals were allocated to one of four treatments: a normal basal diet supplemented with 0 (Control), 0.5 (ZEA0.5), 1.0 (ZEA1.0), or 1.5 (ZEA1.5) mg/kg purified ZEA, and fed for 35 d after the 10-d adaptation. Analyzed ZEA concentrations in the diets were 0, $0.52{\pm}0.07$, $1.04{\pm}0.03$, and $1.51{\pm}0.13mg/kg$, respectively. At the end of the feeding trial, piglets were euthanized after being fasted for 12 h. Two samples of uterine tissue from each pig were rapidly collected, one of which was stored at $-80^{\circ}C$ for analysis of the relative mRNA and protein expression of GHR, and the second was promptly fixed in Bouin's solution for immunohistochemical analysis. Results: The relative weight of the uteri and thickness of the myometrium and endometrium increased linearly (p<0.001) and quadratically (p<0.001) with an increasing level of ZEA. The results of immunohistochemical analysis indicated that GHR immunoreactive substance was mainly localizated in the cytoplasm of uterine smooth muscle, glandular epithelial, luminal epithelial, stromal, and vascular endothelial cells. In contrast, nuclear staining was rarely observed. The immunoreactive integrated optic density of GHR in the myometrium, luminal epithelium, glandular epithelium, and whole uteri of weaning gilts increased linearly (p<0.001) and quadratically (p<0.05) with an increasing level of ZEA. The mRNA and protein expression of GHR in the uteri of weaning gilts increased linearly (p<0.001) and quadratically (p<0.05) with an increasing level of ZEA. Conclusion: In conclusion, ZEA at a concentration of 0.5 mg/kg was sufficient to significantly thicken the myometrium and endometrium, and at a concentration of 1.0 mg/kg induced a high level of GHR expression to promote growth and development of the uteri. This revealed an alternative molecular mechanism whereby ZEA induces growth and development of the uteri and provides a theoretical basis for the revision of Chinese feed hygiene standards.

Corrosion Characteristics of Excavated Bronze Artifacts According to Corrosion Environment (부식 환경에 따른 출토 청동 유물의 부식 특성)

  • Jang, Junhyuk;Bae, Gowoon;Chung, Kwangyong
    • Korean Journal of Heritage: History & Science
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    • v.53 no.1
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    • pp.24-33
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    • 2020
  • In excavated bronze artifacts, corrosion products of various shapes and colors are observed due to multiple corrosion factors coexisting in the burial environment, and these corrosion products can constitute important data not only in terms of long-term corrosion-related information, but also in connection with preservation of artifacts. As such, scientific analysis is being carried out on the corrosion layer and corrosion products of bronze artifacts, and the corrosion mechanism and the characteristics of corrosion products elucidated, which is essential for interpreting the exposed burial environment and its association with corrosion factors inside the burial environment. In this study, after classifying excavated bronze artifacts according to alloy ratio and fabrication technique, comprehensive analysis of the surface of corrosion artifacts, corrosion layer, and corrosion products was carried out to investigate the corrosion mechanism, formation process of the corrosion layer, and characteristics of corrosion products. The study designated two groups according to alloy ratio and fabrication technique. In Group 1, which involved a Cu-Sn-Pb alloy and had no heat treatment, the surface was rough and external corrosion layers were formed on a part, or both sides, of the inside and the outside, and the surface was observed as being green or blue. α+δ phase selection corrosion was found in the metal and some were found to be concentrated in an empty space with a purity of 95 percent or more after α+δ phase corrosion. The Cu-Sn alloy and heat-treated Group 2 formed a smooth surface with no external corrosion layer, and a dark yellow surface was observed. In addition, no external corrosion layer was observed, unlike Group 1, and α corrosion was found inside the metal. In conclusion, it can be seen that the bronze artifacts excavated from the same site differ in various aspects, including the formation of the corrosion layer, the shape and color of the corrosion products, and the metal ion migration path, depending on the alloy ratio and fabrication technique. They also exhibited different corrosion characteristics in the same material, which means that different forms of corrosion can occur depending on the exposure environment in the burial setting. Therefore, even bronze artifacts excavated from the same site will have different corrosion characteristics depending on alloy ratio, fabrication technique, and exposure environment. The study shows one aspect of corrosion characteristics in specific areas and objects; further study of corrosion mechanisms in accordance with burial conditions will be required through analysis of the corrosive layer and corrosive product characteristics of bronze artifacts from various regions.

A Study on Comparison of Outdoor Wind Pressure Performance According to Outdoor Exposure and Acceleration Deterioration Methods of Structural Sealants Applied to Curtain Wall (커튼월에 적용된 구조용 실링재의 옥외폭로와 실내복합열화 처리방법에 따른 내풍압성능 비교연구)

  • Jang, Pil Sung;Hong, Soon Gu;Kim, Sung Rae
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.9
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    • pp.279-287
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    • 2018
  • Sealants are an important element of modern architecture and serve as a building protection against weathering by providing barriers against ingress of moisture, air, and other materials. Exposure to a variety of environments often reduces lifespan due to changes in physical, chemical and mechanical characteristics, and UV, humidity, and temperature expansion are important issues that are directly related to durability. In this study, a combined deterioration test chamber was developed to simulate the environment of the open air as an instrument for verifying the durability of structural sealing materials indoors. In order to replicate special weather conditions, such as yellow dust, acid rain, and contamination by microorganisms, it was deemed impossible to replicate the outdoor environment by 100 %, and the results of the results of the results of the external exposure test of the structural sealant and the combined deterioration testing device. As a result of the displacement test of the outdoor exposure test, it was determined that the sealant was breaking apart and that it would be smooth, and the displacement would be up to three times greater than the initial material value of 1 year. The displacement test results of the combined deterioration test device show the tendency to deteriorate, decreasing the elasticity and tensile characteristics. In the case of denatured silicon, the current 400 cycles have been completed to confirm 12 months of degradation of the external exposure. The deformation of the test specimen cannot be verified with the naked eye, so it is considered that the conditions of the specimen are more stable than the silicon sealant. As a result of the outdoor exposure test, if the combined deterioration test device is structured and proposed in the relevant guidance or specification, the anticipated lifespan of 12 months in the actual use environment can be verified indoors and below 3 months later, economically.

Relationship between the Catches of Tuna and Oceanographic Conditions in the South-East Pacific (남동 태평양의 참치 어획양과 해양환경과의 관계)

  • CHO Kyu-Dae;KIM Yun-Ae;PARK Sung-Woo;KIM Jae-Chul;PARK Jae-Chul
    • Korean Journal of Fisheries and Aquatic Sciences
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    • v.20 no.4
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    • pp.360-369
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    • 1987
  • The relationship between the catches of tuna and hydrographic conditions in South-East Pacific region (latitude $5^{\circ}N-12^{\circ}S$, longitude $135^{\circ}W-115^{\circ}W$) was investigated by using the catch data of tuna and Digital Bathythermograph (DBT) data from December 9, 1980 to April 2, 1981. The results are as follows : The study area were located in South Eguatorial Current regions including equatorial upwelling regions in $5^{\circ}N\;to\;12^{\circ}S$. The horizontal mean temperature at the depth of 10m on the first quarter months in the study area was about $25^{\circ}C$C and the salinity of those fishing areas ranged from 34.8 to $35.0\%_{\circ}$. Yellowfin tuna and bigeye tuna were mainly caught in SW vertical temperature profile type, which the depth of thermocline ranged from loom to 300m, and temperature difference of thermocline was about $12^{\circ}C$. The deeper the depth of thermocline, the more the catches of tuna. While albacore tuna was caught well in SS vertical temperature profile type which the temperature of thermocline ranged from $9^{\circ}\;to\;26^{\circ}C$ and its gradient was very smooth. The depth of 1 ml/l surface of dissoved oxygen content ranged from loom to 200m in the South-East Pacific between longitude $140^{\circ}W-100^{\circ}W$, but it was shallower than 100 m near the North-South American continent. The catches of bigeye tuna were larger than those of yellowfin tuna in South Equatorial Current region. As approaching to the South and North American continent, the catches of yellowfin tuna and bigeye tuna decreased because the thermocline becomes shallower and steeper and the depth of the 1 m1/1 surface of dissolved oxygen content became shallower.

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Moho Discontinuity Studies Beneath the Broadband Stations Using Receiver Functions in South Korea (수신함수를 이용한 남한의 광대역 관측망 하부의 Moho 불연속면 연구)

  • Kim, So-Gu;Lee, Seong-Kyu
    • Journal of the Korean Society of Hazard Mitigation
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    • v.1 no.1 s.1
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    • pp.139-155
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    • 2001
  • We investigate the vertical velocity models beneath the newly installed broadband seismic network of KMA (Korea Meteorological Administration) by using receiver function inversion technique. The seismic phases are primarily P-to-S conversions and reverberations generated at the two highest impedance interfaces like the Moho (crust-mantle boundary) and the sediment-basement contact. We obtained the teleseismic P-wave receiver functions, which were derived from teleseismic records of Seoul (SEO), Inchon (INCN), Tejeon (TEJ) , Sosan (SOS/SES), Kangnung (KAN), Ulchin (ULC/ULJ), Taegu (TAG), Pusan (PUS), and Ullung-do (ULL) stations. For Kwangju (KWA/KWJ) and Chunchon (CHU) stations, the Moho conversion Ps arrivals and waveforms of radial receiver functions are azimuthally inconsistent and unclear. From the receiver function inversion result, we found that crustal thickness is 29 km at INCN, SEO, and SOS (SES) stations, 28 km at KAN station in the Kyonggi Massif, 32 km at TEJ station in Okchon Folded Belt, 34 km at TAG, 33 km at PUS station in the Kyongsang Basin, 32 km at KWJ station (readjusted station by prior KWA station) included in the Youngdong-Kwangju Depression Zone, 28 km at ULC station in the eastern margin of the Ryongnam Massif, and 17 km at ULL station in the Ullung Island of the East Sea, respectively. The Moho configuration of INCN, SOS, KWJ, and KAN stations show a laminated smooth transition zone with a 3-5 km thick. The upper crusts(${\sim}5km$) of KAN, ULC, and PUS stations show complex structures with a high velocity. The unusually thick crusts are found at the TAG and PUS stations in the Kyongsang Basin compared to the thin (29-32 km) crust of the western part (INCN, SEO, SOS, TEJ, and KWA stations) The crustal thickness beneath Ullung Island (ULL station) shows the suboceanic crust with about 17 km thickness and complex with a high velocity layer of the upper crust, and the amplitudes of Incoming Ps waves from the western direction are relatively large compared to those from othor directions.

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Ultrastructural Changes during Germination of Ginseng Seeds (Panax ginseng) (인삼종자의 발아과정에 있어서 미세구조의 변화)

  • Kim, Woo-Kap;Park, Hong-Duok;Kim, Eun-Soo;Han, Sung-Sik
    • Applied Microscopy
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    • v.9 no.1
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    • pp.57-69
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    • 1979
  • The ultrastructural changes of embryo and endosperm cells were observed during the green fruit with embryo about $250{\mu}$ long to germination. 1. In the embryo cells of green fruit with embryo about $250{\mu}$ long, mitochondrial cristae and plastid are undifferentiated and dictyosome are occasionally observed. There are electron-opaque globoids in the vacuole and a lot of spherosomes in the outer layer of smooth endoplasmic reticulum. Endosperm is filled with spherosomes and electron-opaque protein bodies surrounded by spherosomes, and due to these, other organelle are not observed. 2. In the embryo cells of seeds with red seed coat, mitochondrial cristae are well developed, electron-opaque globoids increased, and vacuoles are enlarged. In the endosperm, however, spherosomes increased, protein bodies are enlarged, and electron-opaque globoidal crystals are dispersed within them. 3. In the procambium and epicotyl cells of dehiscent seed, Golgi vacuoles and vesicles are well developed, and mitochondrial cristae are also well differentiated. Spherosomes are numerously present and radicle cells, peripheral cells of hypocotyl, and vacuoles of cotyledon are well differentiated. Endosperm is filled with spherosomes containing electron-opaque granules and protein bodies are surrounded by a single membrane. There are acid phosphatase around globoids and spherosomes. 4. At the time of seeding, spherosomes markedly increased in the outer layer of cotyledon and protein bodies are also observed. Cell organelles are differentiated and plastids containing starch are also present. 5. In the outer $2{\sim}3$ layers of cotyledons, radicle cells, and peripheral cells of hypocotyl during post-seeding to germination, spherosomes and plastids with starch increased, and mitochondria and microbodies are also found around the nucleus of embryo cells. With approaching, the germination stage, in the endosperm contacting with embryo, vacuoles are well differentiated but spherosomes decreased. There increased electron-opaque materials within vacuoles. In other endosperm, with the decrease of spherosome, mitochondria increased and electro n-opaque globular bodies are formed and gradually increased. The outer layer of protein bodies are reduced while electron-transparent portions are enlarged and fused together to occupy the outer layer where small particles are formed. 6. In the endosperm of germination stage, spherosomes decreased while protein bodies, are fused together to form 2 or 3 within a cell.

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Age Determination by Tooth Wear and Histological Analysis of Seasonal Variation of Breeding in the Lesser White-Toothed Shrew, Crocidura suaveolens (작은땃쥐 Crocidura suaveolens의 치아 마모에 의한 연령결정과 번식의 계절적 변이의 조직학적 분석)

  • Jeong, Soon-Jeong;Yoon, Myung-Hee;Kim, Sook-Hyang;Ham, Joo-Hyun;Lim, Do-Seon;Choi, Baik-Dong;Park, Jin-Ju;Jeong, Moon-Jin
    • Applied Microscopy
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    • v.40 no.3
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    • pp.125-132
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    • 2010
  • Captured specimens of the lesser white-toothed shrew, Crocidura suaveolens were classified into three age classes by tooth wear and seasonal variations of reproductive organs were investigated. Molars of juveniles had not tooth wear and the height of the third molars were lower than the first and second molars, young adults had smooth tooth wear and the third molars reached to the first and second molars, and old adults had heavy tooth wear and the third molars also reached to the first and second molars. On the basis of histological examination, seasonal variation of breeding was confirmed that breeding season of adult males was from early February to early October, having a peak of the breeding in April and July, and non-breeding season was from in the middle of October to late January. Young and old adult males of the breeding season had large testes with enlarged seminiferous tubules filling with numerous germ cells and expanded caudal epididymides with a vast number of spermatozoa, Young and old adult males of the non-breeding season had the small testes with the extremely slender seminiferous tubules filling with only spermatogonia and the reduced caudal epididymides without spermatozoa. Males weighing more than 3.9 g in the body weight and 0.013 g in the testis and epididymis weight reached sexual maturation in breeding season, and the females weighing more than 3.8 g in body weight of the breeding season were pregnant condition having 5~6 litters or had the Graafian follicles and the corpus lutea in the ovary.

Affecting Factors on the Safety on School -Focusing on U.S Public School Security Guard Patterns- (학교 내 안전에 영향을 미치는 요인: 미국 공립학교의 경비활동 유형을 중심으로)

  • Shin, So-Ra;Cho, Youn-Oh
    • Korean Security Journal
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    • no.37
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    • pp.137-163
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    • 2013
  • This research will incorporate cases from U.S public schools to analyze the factors which influences the security within the school and efficient security patterns to suggest an adequate suggestion to elevate domestic school security system. This study is divided into two following models: a serious criminal offense model, which considers crimes occurred on campus as subordinate variables, and a school violence model, which considers as subordinate variables after limiting an act of delinquency and an a group action that can harm the safety of students, although they are not included in the categories of crimes. First, from analyzing the factors which influences security within school, the explanation power of serious crime offense safety model and school violence safety model is measured 12% and 11.3%. In serious crime offense safety model, the safety education for students, among the safety programs provided by schools(t=2.548, p=0.011), parent participation to school management(t=10.694, p=0.000), Security activities on campus(t=3.643, p=0.000), and CPTED activity(t=6.467, p=0.000) are statistically significant, as affecting factors on the safety from serious crimes. Similarly in school violence model, the safety education for students, among the safety programs provided by schools(t=3.228, p=0.001), parent participation to school management(t=12.034, p=0.000), security activities on campus(t=2.663, p=0.000), and CPTED activity(t=3.928, p=0.000) are statistically significant, as affecting factors on the safety from school violence. Second, according to the analytic results on figuring out the optimal pattern to heighten the security activities, the serious offence model's explanatory power was 4.4% and school violence safety model rated 3.9%. With the serious offense safety model, the activity factors which showed statistically significant in influencing safety from serious offenses were cooperation with local police force (t=2112, p=0.035), school policy management (t=3.309, p=0.001), security patrolling activity (t=2.548, p=0.011). In the school violence model, security activities initiated by the school which showed statistically significant from serious offenses were cooperation with local police force (t=2.364, p=0.018) and policy management (t=4.142, p=0.000). In accordance with the result of this study, education for students rather than education for teachers is more positive in terms of the safety on campus, and parent participation, like education, is consistently needed for the safety on campus. In case of CPTED activity, reinforcing plans should be prepared by intactly accepting examples in the USA. In case of security activity, plans that can increase visibility and reinforce cooperation with local police in a smooth way will provide a positive effect to the safety on campus.

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