• 제목/요약/키워드: Adjusted Model

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Earnings Management in Price Cartel Firms and the Case of Distribution Industry

  • You, Philip;Yi, Jaekyung
    • 유통과학연구
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    • 제17권4호
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    • pp.5-16
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    • 2019
  • Purpose - This study examines whether price cartel firms perform downward earnings management to avoid or minimize penalty surcharges levied by the Korea Fair Trade Commission and analyzes such earnings management in distribution industry. Research design, data, and methodology - We use 247 firms from 64 price cartel cases in the period of 2011-2016, and collect data from 3 years before to 3 years after the start of price cartel. Earnings management is measured by discretionary accruals. Three discretionary accrual estimation models are employed; modified Jones model, ROA adjusted modified Jones model and CFO-adjusted modified Jones model. For pre- and post-cartel periods, one year, two year, and three year windows are used. Additional empirical analyses are performed for distribution industry sub-sample of 25 cartel firms. Result - The regression results show that cartel firms' discretionary accruals are significantly lower in the period after the start of price cartel than before. And discretionary accruals are lower in cartel firms than in non-cartel firms during the cartel period. Cartel firms in distribution industry also show the earnings management similar to those in other industries. Conclusions - These two findings lead to the conjecture that managers of cartel firms manage their earnings downward. This behavior is indistinguishable between firms in distribution industry and other industries.

면역알고리즘 적응 제어기를 이용한 AGV 주행제어에 관한 연구 (An AGV Driving Control using immune Algorithm Adaptive Controller)

  • 이영진;이권순;이장명
    • 대한전기학회논문지:시스템및제어부문D
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    • 제49권4호
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    • pp.201-212
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    • 2000
  • In this paper, an adaptive mechanism based on immune algorithm is designed and it is applied for the autonomous guided vehicle(AGV) driving. When the immune algorithm is applied to the PID controller, there exists the cast that the plant is damaged due to the abrupt change of PID parameters since the parameters are adjusted almost randomly. To solve this problem, a neural network is used to model the plant and the parameter tuning of the model is performed by the immune algorithm. After the PID parameters are determined in this off-line manner, these gains are then applied to the plant for the on-line control using immune adaptive algorithm. Moreover, even though the neural network model may not be accurate enough intially, the weighting parameters are adjusted to be accurate through the on-line fine tuning. The computer simulation for the control of steering and speed of AGV is performed. The results show that the proposed controller has better performances than other conventional controllers.

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AGV의 주행 제어를 위한 면역 알고리즘 적응 제어기 실현에 관한 연구 (A Study on Implementation of Immune Algorithm Adaptive Controller for AGV Driving Control)

  • 이영진;이진우;손주한;이권순
    • 한국항만학회지
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    • 제14권2호
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    • pp.187-197
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    • 2000
  • In this paper, an adaptive mechanism based on immune algorithm is designed and it is applied to the driving control of the autonomous guided vehicle(AGV). When the immune algorithm is applied to the PID controller, there exists the case that the plant is damaged by the abrupt change of PID parameters since the parameters are adjusted almost randomly. To solve this problem, a neural network used to model the plant and the parameter tuning of the model is performed by the immune algorithm. After the PID parameters are determined through this off-line manner, these parameters are then applied to the plant for the on-line control using immune adaptive algorithm. Moreover, even though the neural network model may not be accurate enough initially, the weighting parameters are adjusted more accurately through the on-line fine tuning. The experiment for the control of steering and speed of AGV is performed. The results show that the proposed controller provides better performances than other conventional controllers.

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Novel Maritime Wireless Communication based on Mobile Technology for the Safety of Navigation: LTE-Maritime focusing on the Cell Planning and its Verification

  • Shim, Woo-Seong;Kim, Bu-Young;Park, Chan-Yong;Lee, Byeong-Hyeok
    • 한국항해항만학회지
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    • 제45권5호
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    • pp.231-237
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    • 2021
  • Enhancing the performance of maritime wireless communication has been highlighted by the issue of cell planning in the sea area because of lack of an appropriate Propagation Loss Model (PLM). To resolve the cell planning issue in vast sea areas, it was essential to develop the (PLM) matching the intended sea area. However, there were considerable gaps between the prediction of legacy PLMs and field measurement in propagation loss and there was a need to develop the adjusted PLM (A-PLM). Therefore, cell planning was performed on this adjusted model, including modification of the base station's location, altitude, and antenna azimuth to meet the quality objectives. Furthermore, in order to verify the availability of the cell planning, Communication Service Quality Monitoring System (CS-QMS) was developed in the LTE-Maritime project to collect LTE signal quality information from the onboard equipment at regular intervals and to ensure that the service quality was high enough to satisfy the goals in each designated grid. As a result of verification, the success rate of RSRP was 95.7% for the intensive management zone (IMZ) and 96.4% for the interested zone (IZ), respectively.

한국 성인의 단백질 섭취량과 식생활의 질이 치주질환에 미치는 영향 (The effects of dietary protein intake and quality on periodontal disease in Korean adults)

  • 황수연;박정은
    • 한국치위생학회지
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    • 제22권2호
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    • pp.107-115
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    • 2022
  • Objectives: This study aimed to examine the effects of dietary protein intake and quality on periodontal disease in Korean adults. Methods: The data used for analysis were obtained from the 7th Korean National Health and Nutrition Examination Survey (2016-2018). Data were analyzed using chi-square and t-test. Additionally, multiple logistic regression analysis was performed to assess the association between dietary protein intake and quality and periodontal disease. Statistical significance level was set at <0.05. Results: Multiple logistic regression analysis of dietary protein intake and periodontal disease in the model adjusted for socioeconomic factors showed that were significantly related to the Q1 (odds ratio [OR]: 1.18, 95% confidence interval [CI]: 1.01-1.39). However, this correlation was not significant in the model in which all variables were corrected. Moreover, analysis of the dietary protein quality and periodontal disease in model 4, which was adjusted for socioeconomic variables, showed that were significantly related to the low score (OR: 1.13, 95% CI: 1.00-1.27). Conclusions: The results showed a significant association between periodontal disease and poor intake and quality of dietary protein in the Korean adult population.

DEA모형을 이용한 종합병원의 효율성 측정과 영향요인 (An Investigation of Factors Affecting Management Efficiency in Korean General Hospitals Using DEA Model)

  • 안인환;양동현
    • 한국병원경영학회지
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    • 제10권1호
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    • pp.71-92
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    • 2005
  • The purpose of this study is to analyze the efficiency in management of general hospitals and investigate the major factors on efficiency. Specifically, the management of each general hospital is evaluated by using Data Envelopment Analysis(DEA) technique which is a nonparametric statistical method for measurement of efficiency. Then, the influencing factors are investigated through analyses of Decision-Tree Model and Tobit Regression. The target hospitals were general hospitals in which bed sizes are between 200 and 500 among a total of 276 general hospitals. The main data of financial indicators were collected from 48 hospitals, and it was analyzed by using two statistical models. For Model I, three input and two output variables were used for efficiency evaluation. In particular, three input variables were the number of medical doctors, the number of paramedical personnel, and the bed size. And, two output variables were the numbers of inpatients and outpatients per year, adjusted by bed-size. The results of DEA analysis showed that only seven out of 48 hospitals(15%) turned out to be efficient. The decision-tree analysis also showed that there were six significant influencing factors for Model I. Six factors for Model I were Bed Occupancy Rate, Cost per Adjusted Inpatient, New Visit Ratio of Outpatients, Retired Ratio, Net Profit to Gross Revenues, Net Profit to Total Assets. In addition, the management efficiency of hospital is proved to increase as profit and patient-induced indicators increase and cost-related indicators decrease, by the Tobit regression model of independent variables derived from the decision-tree analysis. This study may be contributable to the development of analytic methodology regarding the efficiency of hospital management in that it suggests the synthetic measures by utilizing DEA model instead of suggesting simple ratio-analyzing results.

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Regression 모형(模型)에 있어 모수(母數)의 자동조절(自動調節) 시스템에 관한 사례연구(事例硏究) (A Case Study on the Auto-Adjustment System of the Regression Forecasting Model Parameters)

  • 김광섭;이창형;홍우창
    • 품질경영학회지
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    • 제9권2호
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    • pp.2-9
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    • 1981
  • This paper deals with the critical role when adjustments of the regression model parameters play in forecasting. It attempts to formulate a methodology or systematic procedure for (1) detecting the points of adjustments and (2) finding the adjusted regression model parameters. The paper shows how the information of past experience in forecasting can be used future forecasting.

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Mathematics Model of Space Backside Resection Based on Condition Adjustment

  • Song, Weidong;Wang, Weixi
    • 대한원격탐사학회:학술대회논문집
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    • 대한원격탐사학회 2003년도 Proceedings of ACRS 2003 ISRS
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    • pp.1403-1405
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    • 2003
  • This paper focuses on the image correction under few GCPs, utilizes the collinearity equation, and builds up this mathematics model of space backside resection based on condition adjustment. Then calculates the adjusted elements of exterior orientation by iteration algorithm, and evaluates the precision. And demonstrates the high-precision, affection and wide-supplying-perspective of this model.

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소프트웨어 개발 비용을 추정하기 위한 사용사례 점수 기반 모델 (A UCP-based Model to Estimate the Software Development Cost)

  • 박주석;정기원
    • 정보처리학회논문지D
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    • 제11D권1호
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    • pp.163-172
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    • 2004
  • 객체지향 개발 방법론을 적용하는 소프트웨어 개발 프로젝트에서 개발 노력 추정 기법으로 사용사례점수(UCP, Use Case Point)에 대한 연구가 계속되고 있다. 기존의 연구는 기술적 요인과 환경적 요인을 적용한 AUCP(Adjusted Use Case Point)에 상수를 곱하여 개발 노력을 계산하는 선형모델을 제시하고 있으나, AUCP와 UUCP(Unadjusted Use Case Point)를 이용하여 개발노력을 추정하는 통계적인 모델은 제시되지 않고 있다. 소프트웨어 규모가 증가함에 따라 개발 기간이 기하급수적으로 증가하는 선형 회귀모델이 부적합하다는 사실과 UCP 계산과정에서 TCF(Technical Complexity Factor)와 EF(Environmental Factor)를 적용에 따른 FP(Function Point) 오차 발생 문제점을 확인하였다. 이 논문은 사용사례점수를 기반으로 하여 기존 연구의 문제점인 TCF와 EF를 고려하지 않고 직접 UUCP로부터 개발 노력을 추정한 수 있는 선형, 로그형, 다항식, 거듭제곱 및 지수함수 회귀모델의 성능을 평가한 결과, 가장 적합한 모델로 지수형태의 비선형 회귀모델을 도출하였다.

Environment-wide association study of elevated liver enzymes: results from the Korean National Environmental Health Survey 2018-2022

  • Youngchan Chi;Jong-Tae Park;Sewhan Na;Kyeongmin Kwak
    • Annals of Occupational and Environmental Medicine
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    • 제35권
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    • pp.27.1-27.12
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    • 2023
  • Background: Environmental exposure is characterized by low concentration, chronic, and complex exposure. Traditional epidemiological studies show limitations in reflecting these characteristics since they usually focus on a single or very limited number of exposure factors at a time. In this study, we adopted the methodology of environment-wide association study (EWAS) to figure out the association of human liver function with various environmentally hazardous substances. Methods: We analyzed 2,961 participants from the Korean National Environmental Health Survey Cycle 4 (2018-2020). Using generalized linear model (GLM) analysis, we analyzed the association of 72 variables with 3 liver function indices (aspartate aminotransferase [AST], alanine aminotransferase [ALT], and gamma glutamyl transferase [GGT]). Finally, we visualized our results with Manhattan plot. Results: In GLM analysis, perfluorooctanesulfonate were positively associated with ALT (odds ratio [OR]: 2.2; 95% confidence interval [CI]: 1.39-3.46; padjusted = 0.0147) and perfluorodecanoic acid showed positive association with GGT (OR: 2.73; 95% CI: 1.36-5.5; padjusted = 0.0256). Plasma mercury showed positive association with GGT (OR: 1.45; 95% CI: 1.14-1.84; padjusted = 0.0315). Using a plastic container while keeping food in the refrigerator was associated with elevated GGT compared to using a glass container (OR: 1.51; 95% CI: 1.16-1.95; padjusted = 0.0153). 2-ethyl-5-oxohexyl phthalate, showed a negative trend with all 3 indices, with AST (OR: 0.54; 95% CI: 0.39-0.73; padjusted = 0.00357), ALT (OR: 0.5; 95% CI: 0.34-0.75; padjusted = 0.036), GGT (OR: 0.55; 95% CI: 0.4-0.76; padjusted = 0.00697). Bisphenol S and frequent use of sunblock cream showed negative association with ALT (OR: 0.77; 95% CI: 0.66-0.89), and GGT (OR: 0.25; 95% CI: 0.11-0.55), respectively. Conclusions: We conducted an exploratory study on environmental exposure and human liver function. By using EWAS methodology, we identified 7 factors that could have potential association with liver function.