• Journal of Distribution Science
• /
• v.12 no.5
• /
• pp.27-32
• /
• 2014

Purpose - Since Iran's economy is only now developing, and its stock market is only now emerging, we should deal with the relationship between ownership structure and conservative accounting of companies to see whether such a relationship exists in Iran's market. This study aims to investigate the relationship between ownership structure and accounting conservatism of listed companies on the Tehran Stock Exchange. Research design, data, and methodology - All listed companies on the Tehran Stock Exchange, for which the required information financial statements (balance sheet, profit and loss account) could be acquired for the period 2007-2012, were studied. A total of 123 companies from various industries was selected. Results - In order to test the hypotheses, multi variate regression (inter procedure), with their meaningful t- and f-statistics, and a Durbin-Watson autocorrelation model were used. Conclusions - The research results show that the ownership of major shareholders and ownership concentration have a negative significant relationship with accounting conservatism. Therefore, as a significant negative relationship between concentration of ownership and accounting conservatism at the 95% confidence level was found, the second hypothesis was confirmed.

• The Korean Journal of Applied Statistics
• /
• v.26 no.2
• /
• pp.237-252
• /
• 2013

An estimation model for premiums and components is essential to determine reasonable insurance premiums. In this study, we introduce diverse models for the estimation of property damage premiums(premium, depth and frequency) that include a regression model using a dummy variable, additive independent variable model, autoregressive error model, seasonal ARIMA model and intervention model. In addition, the actual property damage premium data was used to estimate the premium, depth and frequency for each model. The estimation results of the models are comparatively examined by comparing the RMSE(Root Mean Squared Errors) of estimates and actual data. Based on real data analysis, we found that the autoregressive error model showed the best performance.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.12
• /
• pp.31-38
• /
• 2021

This study contributes to the existing literature and tries to analyze the validity of the Fisher hypothesis in the Philippines. Using monthly data from January 1995 to December 2020, the empirical analysis used the Engle-Granger and Johansen cointegration testing technique. The correlation coefficient suggests a strong positive association. All things being equal, a rise in inflation leads to a rise in the nominal interest rate. The unit-root tests show that inflation and the nominal interest rate are both stationary. Based on both Engle-Granger and cointegrating regression Durbin-Watson tests, the nominal interest rate and inflation are cointegrated. Likewise, the results from Johansen cointegration indicate that there exists a long-run relationship between the variables. However, we rejected a one-to-one relationship between nominal interest rate and inflation. The error correction term coefficient (ECM) shows that it is statistically significant suggesting that the nominal interest rate adjusts to the inflation rate with a lag. The Pair-wise Granger Causality test reported a bi-directional causal relationship between nominal interest rate and inflation. Inflation targeting has been the monetary policy framework of choice for most central banks. In essence, the conclusions of this study are useful to central banks because they help them better comprehend the long-run equilibrium relationship between the nominal interest rate and inflation.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.6
• /
• pp.447-453
• /
• 2021

Human resources play a key role in developing and enhancing the manner in which an organization change. In fact, the role of human resource-related quality management has contributed greatly to the growth of the organization in both the short and long term. The purpose of the current study is to identify factors that influence human resource retention in Hanoi in the backdrop of growing economic performance of Hanoi in Vietnam's economy. Primary data was collected through questionnaires of 280 respondents from the four districts in Hanoi, including 25.2% of respondents working in Cau Giay district, 21.2% in Dong Da district, 34.2% in Ha Dong district, and 19.4% in Thanh Xuan district. After applying Cronbach's Alpha and Explore Factor Analysis (EFA) analysis, Durbin-Watson test, empirical results demonstrate that relationship among co-workers has a significant and positive contribution on the maintenance of human resources in the organization. Additionally, higher welfare facilities for an employee are more likely to impact the maintenance of human resources in the organization. Factors such as working environment, job placement, and leadership relationship have no adverse effect on the maintenance of human resources, although a positive impact could be established in all cases.

• Journal of Oral Medicine and Pain
• /
• v.10 no.1
• /
• pp.73-89
• /
• 1985

This study comprised 157 extracted teeth, 73 of the teeth originated from mates and 84 from females, the age range was 12-79 years. The correlation coefficient of each Gustafson's criteria in relation to age was carried out. Age estimation were performed on 157 teeth according to the method by Gustafson and by use of multiple regression, as used by Johanson, after evaluating the six criteria of Gustafson by multiple regression computer analysis. Two prediction formulas and standard deviations were compared with each other. The results were as follows : 1. The author found that six Gustafson's criteria had strong correlation with age except root resorption, and correlation coefficients were r = 0.79 (Transparent dentin), r=0.72 (Secondary dentin), r 0.69 (Periodontal change), r=0.63(Attrition), r = 0.39 (Root resorption), respecti vely. 2. The age estimation formula by Gustafson's method was calculated as follows: Y 8.88 + 3.52X r =0.87, r2 = 0.76, SD = 8.18, F = 483.56, P < 0.01 The age estimation formula by multiple regression was calculated as follows: Y 8.57 + 6.37T + 6.37T + 4.63P + 2.70S + 2.40C + 3.08A + 1.34R r= 0.89, r2 = 0.78, SD = 7.82, F = 91.62, P < 0.01, Durbin-Watson Coefficient = 1.09 3. In comparison of two estimation formulas, the formula by multiple regression, the method of Johanson, was found to be slightly more reliable than Gustafson's method. Gustafson's method SD = 8.18, Multiple regression (Johanson's method) SD = 7.82 4. It was reaffirmed that Gustafson's six criteria could be a independent variable in multiple regression analysis.

• Korean Journal of Fisheries and Aquatic Sciences
• /
• v.35 no.3
• /
• pp.216-222
• /
• 2002

Autocorrelation in time series data can affect statistical inference in correlation or regression analyses. To improve a regression model from which the residuals are autocorrelated, Yule-Walker method, nonlinear least squares estimation, maximum likelihood method and 'prewhitening' method have been used to estimate the parameters in a regression equation. This study reviewed on the estimation methods of preventing spurious correlation in the presence of autocorrelation and applied the former three methods, Yule-Walker, nonlinear least squares and maximum likelihood method, to a 20-year real data set. Monte carlo simulation was used to compare the three parameter estimation methods. However, the simulation results showed that the mean squared error distributions from the three methods simulated do not differ significantly.

• Korean Journal of Childcare and Education
• /
• v.10 no.4
• /
• pp.119-132
• /
• 2014

The purpose of this study is to see how young children's playfulness and ability to creatively problem solve can affect their behavior. young children's playfulness in creases with in creasing creativity and personality traits and behavioral problems decrease with increasing of playfulness. Young children's behavioral problems increase with increasing of creative personality traits. In addition, young children's playfulness and creative personality characteristics affect their behavioral problems. The impact on the behavioral problems with variables for playfulness and creative personality traits has a negative correlation with creative curiosity, a sense of humor and expression of fun. The cognitive and physical spontaneity of the playfulness are correlated positively to young children's behavioral problems.

• The Journal of Advanced Prosthodontics
• /
• v.10 no.5
• /
• pp.381-387
• /
• 2018

PURPOSE. Cement-retained implant prostheses can lack proper retrievability during repair, and residual cement can cause peri-implantitis. The purpose of this in vitro study was to evaluate the influence of abutment height and convergence angle on the retrievability of cement-retained implant prostheses with lingual slots, known as retrievable cement-type slots (RCS). MATERIALS AND METHODS. We fabricated six types of titanium abutments (10 of each type) with two different heights (4 mm and 6 mm), three different convergence angles ($8^{\circ}$, $10^{\circ}$, and $12^{\circ}$), a sloped shoulder margin (0.6 mm depth), a rectangular shape ($6mm{\times}6.5mm$) with rounded edges, and a rectangular ledge ($2mm{\times}1mm$) for the RCS. One monolithic zirconia crown was fabricated for each abutment using a dental computer-aided design/computer-aided manufacturing system. The abutments and crowns were permanently cemented together with dual-curing resin cement, followed by 24 hours in demineralized water at room temperature. Using a custom-made device with a slot driver and torque gauge, we recorded the torque ($N{\cdot}cm$) required to remove the crowns. Statistical analysis was conducted using multiple regression analysis and Mann-Whitney U tests (${\alpha}=.05$). RESULTS. Removal torques significantly decreased as convergence angles increased. Multiple regression analysis showed no significant interaction between the abutment height and the convergence angle (Durbin-Watson ratio: 2.186). CONCLUSION. Within the limitations of this in vitro study, we suggest that the retrievability of cement-retained implant prostheses with RCS can be maintained by adjusting the abutment height and convergence angle, even when they are permanently cemented together.

• Land and Housing Review
• /
• v.12 no.2
• /
• pp.47-59
• /
• 2021

This study aims to review the trends of the population outflows in the metropolitan area of Busan and to investigate the factors that affect population out-migration to the Seoul metropolitan area. The following variables are considered for analysis: traditional population movement variables and quality of life variables, such as population, society, employment, housing, culture, safety, medical care, greenery, education, and childcare. The 'domestic population movement data', provided by the MDIS of the National Statistical Office, was used for this research. Out of the total of 57 million population movement data in the period 2012 - 2017, population outmigration from Busan to the Seoul metropolitan area was extracted. Independent variables were drawn from public data sources in accordance with the temporal and spatial settings of the study. The multiple linear regression model was specified based on the dataset, and the fit of the model was measured by the p-value, and the values of Adjusted R2, Durbin-Watson analysis, and F-statistics. The results of the analysis showed that the variables that have a significant effect on population movement from Busan to the Seoul metropolitan area were as follows: 'single-person households', 'the elderly population', 'the total birth rate', 'the number of companies', 'the number of employees', 'the housing sales price index', 'cultural facilities', and 'the number of students per teacher'. More positive (+) influences of the population out-movement were observed in areas with higher numbers of single-person households, lowers proportions of the elderly, lower numbers of businesses, higher numbers of employees, higher numbers of housing sales, lower numbers of cultural facilities, and lower numbers of students. The findings suggest that policies should enhance the environments such as quality jobs, culture, and welfare that can retain young people within Busan. Improvements in the quality of life and job creation are critical factors that can mitigate the outflows of the Busan residents to the Seoul metropolitan area.

• KDI Journal of Economic Policy
• /
• v.14 no.1
• /
• pp.121-145
• /
• 1992

This paper examines characteristics of time series data related to the construction investment(stationarity and time series components such as secular trend, cyclical fluctuation, seasonal variation, and random change) and surveys predictibility, fitness, and explicability of independent variables of various models to build a short-term construction investment forecasting model suitable for current economic circumstances. Unit root test, autocorrelation coefficient and spectral density function analysis show that related time series data do not have unit roots, fluctuate cyclically, and are largely explicated by lagged variables. Moreover it is very important for the short-term construction investment forecasting to grasp time lag relation between construction investment series and leading indicators such as building construction permits and value of construction orders received. In chapter 3, we explicate 7 forecasting models; Univariate time series model (ARIMA and multiplicative linear trend model), multivariate time series model using leading indicators (1st order autoregressive model, vector autoregressive model and error correction model) and multivariate time series model using National Accounts data (simple reduced form model disconnected from simultaneous macroeconomic model and VAR model). These models are examined by 4 statistical tools that are average absolute error, root mean square error, adjusted coefficient of determination, and Durbin-Watson statistic. This analysis proves two facts. First, multivariate models are more suitable than univariate models in the point that forecasting error of multivariate models tend to decrease in contrast to the case of latter. Second, VAR model is superior than any other multivariate models; average absolute prediction error and root mean square error of VAR model are quitely low and adjusted coefficient of determination is higher. This conclusion is reasonable when we consider current construction investment has sustained overheating growth more than secular trend.