• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.271-281
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• 2020

This study aims to investigate whether and why the disclosure of full financial information to estimate taxable income (TI) is incrementally useful for investors' decision making at earnings announcements. This paper shows analytically that the information content of TI beyond book income is determined by the relative informativeness of TI exceeding that of book-tax differences (BTDs), and therefore should be affected by the earnings quality of TI relative to BTDs. This study collects data on earnings announcements from Korean listed firms and employs multiple regression tests for earnings persistence, a major indicator of earnings quality, of TI and BTDs and their information content. The empirical test results show that TI is more persistent than BTDs for the entire sample in this study. Further, the investors' reaction to TI is greater than that to BTDs, and the market response to TI controlling for BI is positive. However, the market test results are significantly observed only in the subsample group with full disclosure of financial statements, not in the samples with disclosure of aggregated earnings only. In sum, this study provides new evidence that the TI information obtained from a detailed earnings announcement is useful for investors in addition to book income.

• Proceedings of the Korea Information Processing Society Conference
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• 2013.11a
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• pp.1442-1445
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• 2013

Portable devices are growth such as smart phone and smart pad and e-book market is also growing, but existing publishers have some problem of conversion paper book to e-book with technology. In this paper propose to solve this problem using HTML5 for E-book making tool. HTML5 is new version of HTML. It can be use video and audio element. Also a lot of web Browser can be use HTML5 format. If we have HTML5 compatible browser devices, we can use anywhere and anytime. We propose video book making tool using these HTML5 characteristics, it is available to support of text or images.

• Archives of design research
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• v.11 no.1
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• pp.185-197
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• 1998

The domestic publishing market has heen ranked at No.7 in the word publishing market(stastics material in Cultu re and Gymnastics m inistrv )Es pe cia Ill'. publishing quantity of children'book is about to reacb No.3. Such a publishing condition i." showing that Korean publishing world has limit,llion of kind and genre despite of its quant.iative improvement On the ot.her hand. t',reign juvenile publi."hing has multi-publishing form, which is a simultaneous publishing with dolls, audio stuff, game programs and CD-ROM t.itles. Even the animation is considered as of the publication at the planning s tsge. However, when we take a look at domestic condition we come to know that Korean juvenile publishing has been occupied mostly by the studying book. Also, the cautious book selection by the well educated parents in l990's has brought up the change of juvenile publishing world. Such a presen t condition bears of juvenlie publi.,;hing world. Such a present condition bears problem, which is the checking 190 translat.ions among the published picture- books of the last ye ar children's book Nevertheless, there was a sucessful domestic planned creative picture book last year. That is "Puppy s shit", which was sold out 15 000 copies and be st se ller of children's book. Whe n we take a look at the commercial success of "Puppy s shit", it is possible that domestic work holds a position in the publishing market. "Puppy s shit" is the story about valuable nature with Korean styled illustration, which tells the prefemece of Korean book in do mestic pu blis hin f.i market. With the motto "Finding prospect of the Korean creative children's book", this paper was went throu gh. By searchinf.i for creative com ponent.s of picture-book planning such as theme, story, illustration, and edit design through the foreign picture-book "What 1 want. to know from the little mole is who made it on top of his head"-and domestic creative picture/book 'Puppy's shit", this study tried to tell a couple of things like followings publication of Korean creative picture book in t.he world. professional and more artistic inner fabric and originality(the relatio nship be tween stort and illu,tration), improvement of illustration through new formative language with well expressed con ten t, planning improvem ent of Korean creative pictive picture book including literary, artistic and educative component and finally examples of planning, artict and educative component and finally example, of planning the good book with a story and illu,;tration which can in the long run improve the value of life for the children.h can in the long run improve the value of life for the children.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.117-123
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• 2020

The objective of this study is to examine whether the four-factor model explains variation in the expected return of stocks on the Stock Exchange of Thailand. The study used individual monthly data for all stock with continuous trading on the Stock Exchange of Thailand. The study used sample data of 429 listed stocks to construct 8 portfolios bases on the industries. In this study, subject to market factors such as size, the book-to-market ratio, the market beta, and stock liquidity are taken into account. The Empirical analysis reveals that not all of the variables included in the four-factor asset pricing model are statistically significant to do affect the formation of the rate of return on stocks calculated on a monthly basis. The result shows that market beta, stock liquidity, and the book-to-market ratio has a significant increase in the rate of return on shares listed on the Consumer Products. It is therefore apparent that at least in respect of monthly analysis, the predictions of bass models in the field of modern finance theory systematic risk measured by the beta coefficient did play a significantly important role in the formation of the rate of return on the Stock Exchange of Thailand.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.11 no.6
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• pp.235-245
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• 2011

EBooks refer to electronic versions of books which are accessible via internet with forms of digital texts. In recent years, Amazon's Kindle digital eBooks has revealed the possibilities of success of the e-book market, which leads other companies to launch eBook service such as Google's eBook stores and Apple's iPad and eBook service. These reveal that the eBook market is finally showing a substantial amount of growth. Although the issue of technical support of eBook copyright protection emerges from the fast growing eBook marketplace, current technic of commercial DRM for protecting eBook copyright protection still has problems of non-comparability. Therefore, with the current technical status, DRM comparability problems, which have already occurred in music DRM environment, would also happen in eBook environment. This study suggests a standard framework to support eBook DRM comparability. When development of the standard reference software for eBook DRM comparability is completed, the sources will be registered as shareware to be open to public.

• Proceedings of the CALSEC Conference
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• 2001.08a
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• pp.523-532
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• 2001

Despite the social interest in eBook and its advantages, as a result of each industry using different document formats, it is difficult to exchange or share eBook contents. And this hindered the activation of eBook market. The U.S. and Japan have realized the importance of setting a standard for eBook document format and have established eBook standard with government agencies and related industries and in Korea, also, through Working Group for Standardization Committee of EBK, eBook industry standard, EBKS, was established. EBKS provides more advantages than HTML or PDF and the basic format is XML. The objective of EBKS is exact exchange of eBook content, reflection of characteristics of Korean publication environment, simplicity in creating, and convertibility with other standards. Meanwhile, in the DTD aspect, EBKS includes static document structure, extension mechanism, vertical writing, multi-column editing and reflection on the characteristics of Korean and proverbs. For exchanging style, content and style are separated using XSL-FO and XSL-FO is recommended for printing. Also, EBKS metadata is composed of do-metadata that does not use qualifier and x-metadata for extension to provide easiness in usage and ability to exchange and convert.

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.22 no.3
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• pp.109-127
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• 2011

The purposes of this study are to investigate the perception and satisfaction of parents about e-books and to suggest ways to improve library e-book services. A user survey of one hundred twenty parents is carried for library use, computer use, and e-book user / non user behavior, library e-book service evaluation, selection of children's e-books and so on. Based upon the results, proactive library e-book service promotion such as public relations and e-book user education, easy access to e-book collections, recognition of e-book services at libraries, positions for e-book librarians and their professional continuing education, and self-evaluation of library e-book services.

• Journal of Information Technology Services
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• v.13 no.4
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• pp.255-273
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• 2014

The widespread use of smart phones and smart pads has given rise to the use of eBook services based on these smart devices. Consequently, the size of eBook services has exploded both in the domestic as well as overseas market. However, the growth curve becomes flatter than before, and the adoption rate is still not high in Korea. Hence, this study explores the factors affecting the intention to use eBook services based on smart devices, and their relationships. Finally, we propose an eBook adoption model, which extends the Technology Adoption Model. An online survey was conducted to validate the research model. By applying Partial Least Squares, we found that there are strong relationships among perceived usefulness, perceived ease of use, perceived playfulness, social influence, and intention to use. In addition, we found that smart devices enjoyment positively affects the perceived playfulness of eBooks, and that personal innovativeness positively affects perceived ease of use. Our findings shed some light on how to design eBook services based on smart devices.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.783-793
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• 2020

This research investigates the explanatory factors governing the dividend payout to shareholders of blue-chip companies listed on Bursa Malaysia. In spite of continuous attention offered by empirical research on dividend payout of publicly-listed companies, paradoxically only few studies exclusively examined the explanatory factors from the perspective of blue-chip companies. Recognizing the capability of blue-chip companies to serve as a stalwart indicator of stock market condition as well as a consistent income source to shareholders, more research should be carried out for better inference on the companies' dividend payout decision. This research is using 522 observations from a sample of 18 Malaysian blue-chip companies over a 29-year period (1990 to 2019) and utilizes a panel data regression analysis for the estimation of the impact of eight factors, namely, systematic risk, leverage, free cash flow, lagged dividends, market-to-book value, profit growth, total asset turnover, and company size. Measuring dividend payout using two specifications (dividend/earnings and dividend/total assets), this research reveals that systematic risk and free cash flow have a significant and negative impact on dividend payout. Meanwhile, past year dividends, market-to-book value, profit growth, total asset turnover and company size have a significant and positive impact on dividend payout.

• Journal of Korea Multimedia Society
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• v.16 no.1
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• pp.100-107
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• 2013

As the eBook market grows fast recently, various eBook viewer solutions such as hardware viewers and software readers came out to the market. We can, however, hardly find mobile eBook interfaces for the reading disabled people who have difficulties in reading for their visual impairment or learning disabilities, or dyslexia. An eBook viewer interfaces for the reading disabled people should be carefully and distinctively designed because the reading disabled people cannot use normal versions of eBook viewer. In this paper, we suggest a eBook viewer interface model to make the reading disabled people read eBooks easily. Depending on the type of the reading disabled people: the full blind, the almost blind, the just learning disabled, our model provides an adaptive interface to make them read eBooks effectively. In addition, unlike the existing simple audio books, we also support annotation systems to make the reading disabled people interact with eBook viewer. To show the effectiveness of our model, we implemented an eBook viewer prototype on an android-based mobile device. We are sure that our model and implementation can make the reading disabled people, who is 10% of all the domestic people, read eBooks effectively.