• Title/Summary/Keyword: Earning management

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Applying advanced machine learning techniques in the early prediction of graduate ability of university students

  • Pham, Nga;Tiep, Pham Van;Trang, Tran Thu;Nguyen, Hoai-Nam;Choi, Gyoo-Seok;Nguyen, Ha-Nam
    • International Journal of Internet, Broadcasting and Communication
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    • v.14 no.3
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    • pp.285-291
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    • 2022
  • The number of people enrolling in universities is rising due to the simplicity of applying and the benefit of earning a bachelor's degree. However, the on-time graduation rate has declined since plenty of students fail to complete their courses and take longer to get their diplomas. Even though there are various reasons leading to the aforementioned problem, it is crucial to emphasize the cause originating from the management and care of learners. In fact, understanding students' difficult situations and offering timely Number of Test data and advice would help prevent college dropouts or graduate delays. In this study, we present a machine learning-based method for early detection at-risk students, using data obtained from graduates of the Faculty of Information Technology, Dainam University, Vietnam. We experiment with several fundamental machine learning methods before implementing the parameter optimization techniques. In comparison to the other strategies, Random Forest and Grid Search (RF&GS) and Random Forest and Random Search (RF&RS) provided more accurate predictions for identifying at-risk students.

Degree Programs in Data Science at the School of Information in the States (미국 정보 대학의 데이터사이언스 학위 현황 연구)

  • Park, Hyoungjoo
    • Journal of Korean Library and Information Science Society
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    • v.53 no.2
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    • pp.305-332
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    • 2022
  • This preliminary study examined the degree programs in data science at the School of Information in the States. The focus of this study was the data science degrees offered at the School of Information awarded by the 64 Library and Information Science (LIS) programs accredited by the American Library Association (ALA) in 2022. In addition, this study examined the degrees, majors, minors, specialized tracks, and certificates in data science, as well as the potential careers after earning a data science degree. Overall, eight Schools of Information (iSchools) offered 12 data science degrees. Data science courses at the School of Information focus on topics such as introduction to data science, information retrieval, data mining, database, data and humanities, machine learning, metadata, research methods, data analysis and visualization, internship/capstone, ethics and security, user, policy, and curation and management. Most schools did not offer traditional LIS courses. After earning the data science degree in the School of Information, the potential careers included data scientists, data engineers and data analysts. The researcher hopes the findings of this study can be used as a starting point to discuss the directions of data science programs from the perspectives of the information field, specifically the degrees, majors, minors, specialized tracks and certificates in data science.

The Relationship between Household Income, Consumption Wants for Education, Private Education Expenses, and Old-Age Economic Preparation Behaviors in Mothers with School-Aged Children (학령기 어머니의 가계소득, 교육소비욕구 및 사교육비와 경제적 노후준비행동 간의 관계)

  • Lee, Na-Young;Jang, Yoon-Ok;Jeong, Seo-Leen
    • Journal of Family Resource Management and Policy Review
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    • v.20 no.1
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    • pp.159-182
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    • 2016
  • The purpose of this study was to investigate the relationship between household income, consumption wants for education, private education expenses, and old-age economic preparation behaviors in mothers with school-aged children. The participants in this study comprised 393 mothers living with children aged 8.19 in Daegu. All participants had wage-earning husbands. A questionnaire was used to collect the data. Factor analysis was conducted using SPSS and structural regression analysis was performed using AMOS. The main results of this study were as follows: The participants' old-age economic preparation behaviors were influenced by their household income, the proportion of private education expenditures they paid, and the perceived burden the participants had of these private education expenditures. The consumption wants for education in mothers with school-aged children had no significant impact on the proportion of private education expenditures paid by the participants. Household income, proportion of private education expenditures, and perceived burden of the private education expenditures had a direct effect on the old-age economic preparation behaviors of the participants. When the perceived burden of the private education expenditures was mediated, the consumption wants for education in mothers with school-aged children had an indirect effect on their old-age economic preparation behaviors.

Development and Implementation of Extension Models Based on the Review of Cash Flow Models (현금흐름모형 고찰에 의한 확장모형의 개발 및 적용)

  • Choi, Sungwoon
    • Journal of the Korea Safety Management & Science
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    • v.15 no.4
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    • pp.435-448
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    • 2013
  • The aim of this study is to investigate and develop the extended models for Economic Cash Amount(ECA), Cash Break Even-Point(BEP), and Cash Flow Statement(CFS) by referencing systematic literature review in the field. The study develops three extended models to determine the optimal cash amount: ECA model with interest opportunity cost, financing transaction cost and financing fail cost, ECA model with daily cash supply and interest opportunity cost, ECA model with financing fail cost and interest opportunity cost. Earnings Before Interests, Tax, Depreciation and Amortization(EBITDA) is obtained by subtracting noncash depreciation costs from Earning Before Interest and Tax(EBIT), which is efficient metric to evaluate operating cash flow. The research also develops two extended Cash BEP models, considered as interest and corporate tax, in order to indentify the break-even point as EBITDA equals zero. Furthermore, this paper proposes the modified version of CFS by introducing the reclassification of operating and financing accounts in the statement of financial position. In addition, the study also present the reclassification of five types of profit, such as gross profit, EBIT, ordinary profit, special profit, and net profit within the statement of comprehensive income. In order to provide a better understanding of the proposed cash flow models, numerical examples, such as two-sample t test and Analysis of Variance(ANOVA), are presented to demonstrate the statistical significance according to the industrial types for net working capital(i.e cash-to-cash), net profit, operating cash flow and free cash flow.

A Study on the Efficient Bossiness Strategy for BTL Project using Sensitivity Analysis of Financial Model (재무모델 민감도분석을 이용한 BTL사업에 대한 효율적 사업전략에 관한 연구)

  • Kim, Dong-Hun;Lee, Seung-Wook;Kim, Yong-Su
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2008.11a
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    • pp.409-414
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    • 2008
  • The purpose of this study is to analyze the problem of BTL business through the sensitivity analysis of financial model and presented efficiency business strategy when private business owner propose their business. For this, we analyzed the sensitivity of financial model after analyzed costs of the school facility construction case for each place of business. The results of this study are as follows. 1)As the results of the sensitivity of financial model, requirement-earning rate for the results of analysis was decreased average 2.28 points (0.5%) per increasing 0.10% and Construction costs and the maintenance costs were decreased average 10.73 points (2.38%), 6.22 points(1.38%) for increasing 1billion won. 2) The Problem of BTL business according to the sensitivity analysis of financial model was analyzed that the price consultation low investments, and estimation from personal consideration caused it. So, it was analyzed to increase maintenance costs is more efficient method than to increase construction costs.

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Economic Analysis for Warehouse Rental Using Underground Parking Lots Extra Storage Room of Rental Office (임대오피스 지하주차장 여유공간을 활용한 임대창고의 경제성 분석)

  • Lee, Hwan-Cheol;Song, Byung-Doo;Hong, Tae-Hoon;Hyun, Chang-Taek;Moon, Hyun-Seok
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2008.11a
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    • pp.877-882
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    • 2008
  • The column gap of underground parking lots of office considering a business background and effective parking divisions is planned. A parking plan by column gap of fixed forms in atypical underground parking lots makes much extra storage rooms. Most of the edge of the parking lots are used for fan room. Part of the edge are located at parking ramps. Also warehouses are located in extra storage rooms. In this study compare study economical efficiency between life cycle costs and leases earnings. Consequently, It is proved that the warehouse rental is efficient because of lease earning guaranted years.

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The Effect of Management Forecast Precision on CEO Compensation-Accounting Performance (경영자 이익예측 정확성이 성과-보상에 미치는 영향)

  • Lee, Eun-Ju;Sim, Won-Mi;Kim, Jeong-Kyo
    • Journal of Digital Convergence
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    • v.16 no.10
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    • pp.125-132
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    • 2018
  • The purpose of this study is to analyze the effect of managerial predictive accuracy on managerial performance-compensation. In this study, we compared managerial performance with managerial performance, And to analyze the relationship between manager compensation and manager compensation using managerial profit prediction accuracy. As a result of this study, there is a significant positive relationship between profit prediction accuracy and manager compensation, which can be interpreted as a result of manager's ability to compensate manager's ability to predict the future well. In this paper, we propose a new methodology that can be used to analyze the effects of managerial compensation on managerial compensation. This is because there is a difference in that it is proved to be a factor. Therefore, it is important to note that the prediction of the future of the company also identifies the additional determinants that affect manager compensation contracts with the key managerial capabilities.

An Understanding of Domestic Construction Clients' Tender Behavior (투찰률을 통한 국내 건설업체들의 입찰행태에 대한 이해)

  • Bae, Juhyeon;Han, SangUk;Kim, Byungi
    • Korean Journal of Construction Engineering and Management
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    • v.19 no.1
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    • pp.74-79
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    • 2018
  • The establishment of an effective bidding system is critical to ensure both the high quality of civil infrastructure and proper earning of contractors. However, the continuous changes of a bidding system in South Korea reveal that problems such as a dumping or high price winning have not been fully resolved yet. This study thus aims at understanding the bidding behavior and strategies of contractors by analyzing a tender ratio in historical data. Multiple regression analysis is conducted to understand the effect of internal and external factors (e.g., estimated cost, combined value of construction performance evaluation) on a tender ratio. The results statistically show that such factors affect the tender ratio an individual bidder determines and have the varying effect on the tender ratio by contractors' firm size.

Value Relevance of Accounting Information in KOSDAQ (코스닥시장에서 회계정보의 매매관련성에 관한 연구)

  • Yoon, Sung-Yong;Park, Jong-Hyuk;Lee, Ho-Seoub
    • Management & Information Systems Review
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    • v.25
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    • pp.203-222
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    • 2008
  • This thesis examines whether accounting information-earnings and book values-has the value relevance in the KOSDAQ. The study is motivated by previous studies which have examined the value relevance of accounting information. Prior researches have focused on KSE(Korea Stock Exchange). But, prior researches have not examined the value relevance of accounting information in KOSDAQ. So, this study examined the value relevance of accounting information which is disclosed by firms on KOSDAQ and whether accounting information between firms on KOSDAQ and KSE has the discriminative value relevance, underlying the expectation that KOSDAQ firms will have higher future profitability than KSE firms. In other words, book-value multiples of KOSDAQ firms is higher than book-value multiples of KSE firms and earnings multiples of KOSDAQ firms is lower than earnings multiples of KSE firms. The value relevance of accounting information is examined by a valuation framework presented by Ohlson(1995), which expresses the stock-price as a function of both earnings and book values of equity. The results indicate that accounting information of KOSDAQ has significant explanatory power for stock price over the 2005-2007 period. KOSDAQ firm are divided by Venture firms and Small to Mid size firms. KOSDAQ Venture firms have the discriminative value relevance, compared with KSE firms. But, KOSDAQ Small to Mid size firms have not the discriminative value relevance, compared with KSE firms.

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Married Women's Return to the Workforce : Findings from the Participants in a Reemployment Training Program (기혼여성의 재취업 구조에 관한 사례연구 : 전업주부 재취업훈련 참가자를 중심으로)

  • Koo Myung-Sook;Hong Sang-Uk
    • Journal of Families and Better Life
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    • v.23 no.3 s.75
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    • pp.153-167
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    • 2005
  • This study was conducted to help develop women's human resources and promote married women's return to workforce. Using various data, we examined the patterns of Korean women's economic activities over the lifecycle, career discontinuation and return to the workforce. We also interviewed twenty full-time housewives who wanted to return to workforce. The interview questions included reasons for seeking employment, desired working conditions, and difficulties in finding a job. Major findings are as follows: First, there were two groups with respect to reasons why they want employment One was an economic need such as earning basic living expenses and supporting the family. The other was self-realization and social participation. Second most women wanted to do unskilled labor such as housekeeping work, whereas some young or well-educated women looked for a professional job. Third, married women preferred part-time jobs, which were compatible with their family care demands. Most of them wanted a workplace located close to home. The women with child-care responsibility preferred working at home. Fourth, regarding difficulties of returning to workforce, they pointed out vocational ability problems due to their career discontinuation, social prejudice such as gender discrimination and psychological pressure in maintaining work and family at the same time. In order to promote employment of married women, it is required not only to change social prejudices but also to increase effectiveness in policy implementation. In addition, counseling for job-search and vocational ability training programs should be provide.