• The Journal of Asian Finance, Economics and Business
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• v.7 no.1
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• pp.81-90
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• 2020

We examine the effects of the complexity of tax-related information on the issuance of analyst's pre-tax income forecast and its value relevance. If analysts respond adequately to the needs of investors, they are more likely to provide a pre-tax income forecast. The provision of a pre-tax income forecast may indicate analysts' confidence in assessing the quality of earnings. Thus, investors, in turn, would be more confident in the analysts' pre-tax income forecasts if analysts provide both pre-tax and earnings forecasts than only the latter. Using a sample of Korean listed companies for 2005-2014, we find that analysts are likely to provide an implicit tax forecast when the volatility of the effective tax rate is low and the book-tax differences are small. We also find that when analysts provide pre-tax and after tax income forecasts, the value relevance for unexpected earnings increases. These results indicate that analysts are likely to be interested in corporate tax information and the complexity of tax-related information affects the availability of implicit tax forecasts. Furthermore, this study provides empirical evidence that when analysts provide both pre-tax and after tax income forecasts, investors have more confidence in analysts' earnings forecasts, which results in greater investors' responses.

• Journal of Environmental Health Sciences
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• v.16 no.2
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• pp.1-10
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• 1990

This study was performed to evaluate a applicability of TCM(Texas Climatological Model) model to a industrial area sush as CUNSAN and a possibility to provide necessary informaitons for air quality management. The air pollutants were measured at 6 sampling sites of GUNSAN industrial area from june to july in 1989. The model was checked by comparing the observed data with estimated data. The meteorological data for wind direction and wind speed were obtained from the observatory station in GUNSAN. The results are summarized as follows. 1. Average concentrations of air pollutants at all sampling sites were SO$_{2}$ 0.011-0.019 ppm. NO$_{2}$ 0.012-0.017 ppm. CO 0.6-1.0 ppm. TSP 45.8-64.2 $\mu$g/m$^{3}$. 2. The emission amounts show that point source are in general higher than area source. 3. As a results of correlation analysis, relationship between SO$_{2}$ concentration in the observed value and estimated value showed positive significance.(r = 0.766) 4. The sulfer content of the 1.6% at present to 0.8%, which means a 53.3% reduction. By controlling stack height could be lowered 14.5%, but the effective way of emission control is use of the lower sulfer fuels than controlling stack height. 5. The ratio between SO$_{2}$ contration in the observed value and estimated value showed 1.05. There-fore, the TCM model was quite effective in predicting air quality in GUNSAN industrial area.

• Korean Journal of Construction Engineering and Management
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• v.7 no.1 s.29
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• pp.55-63
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• 2006

As value engineering in design phase is big in the effect of application, analysis by systematic procedures is required. The most important part is the stage of creation for making of idea. It takes much time for us to make good idea involving the brainstorming and delphi in recent making idea. It is expected because most experts in participating in design value engineering is to approach with less effective method. In this study we suggest that application of ASIT(Advanced Systematic Inventive Thinking) is the method as way of creative idea making. ASIT is expected to perform Idea making with systematic procedure and to create effective idea in short time.

• Journal of the Korean Society of Clothing and Textiles
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• v.34 no.5
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• pp.866-872
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• 2010

This study investigates the methods of the natural dyeing of silk fabrics with Machilus thunbergii cortex extract. After the dyeing of silk with a Machilus thunbergii cortex extract, the dyeability of the Machilus thunbergii cortex extract was evaluated with the dyeing time, concentration, temperature, the numbers of repeated dyeing, the pH of the dyebath, the changes of the K/S value, and surface colors by the methods of mordanting and color fastness. The effective dyeing conditions with silk fabrics were at a concentration of 120g/L, the dyeing temperature at $80^{\circ}C$, and the dyeing time for one hour ten minutes. The effective number of repeated dyeing was three times. The dyeing operation was carried out in a neutral dyebath of pH 7. The K/S value was higher in most of the pre-mordants (except the Sn mordant) and a high K/S value was shown in the copper pre-mordant. The colors of the silk fabrics with Machilus thunbergii cortex were of various brown shades. The color difference was distinct when using the Fe-mordant and the colorfastness of all the dyed samples was low; however, the dry cleaning fastness was excellent at the 4-5 grade.

• The Journal of Korean Medicine Ophthalmology and Otolaryngology and Dermatology
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• v.19 no.1
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• pp.79-92
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• 2006

This study was carried out to evaluate antioxidative, cytotoxic and chemosensitizing effects for anti-tumor activities of Naesosungma-tang (NST). The results were as follows ; 1. The oxidative effects were measured by DPPH radical scavenging activity. NST water extract was showed more effective than ethanol extract and also various solvent fractions from NST showed effective in the following order : butanol fraction > ethyl acetate fraction > hexane fraction > aqueous fraction. 2. NST water extract was showed cytotoxic effects on the human cancer cells Calu-6 cell and SNU-601 cell, but not on MCF-7 cell. 3. The viability of cells was measured in 4 kinds of solvent fractions from water extract of NST by MTT assay. The results were as followings : 1) On the NIH3T3 cell, $IC_{50}$ value was $200{\sim}300\;{\mu}g/m{\ell}$ in three fractions except aqueous fraction. 2) On the Caco-2 cell, effective only in the butanol fraction. 3) On the Calu-6 cell, most effective in hexane fraction($IC_{50}:80\;{\mu}g/m{\ell}$) and effective in ethyl acetate and butanol fraction($IC_{50}:100{\sim}120\;{\mu}g/m{\ell}$). 4) On the MCF-7 cell, $IC_{50}$ value was similar in three fractions except aqueous fraction. 5) On the SNU-601 cell, $IC_{50}$ value was within $100\;{\mu}g/m{\ell}$ in three fractions except aqueous fraction. 6) On the HCT-1l6 cell, $IC_{50}$ value was $150{\sim}200\;{\mu}g/m{\ell}$ in three fractions except aqueous fraction. 7) On the AML-2/WT cell, not effective in four kinds of solvent fractions. 4. In combined effects of NST and vincristine on AML-2/D100 cell, water and ethanol extracts of NST and hexane fraction of water extracts of NST more effectively inhibited proliferation of AML-2/D100 cell. These results Suggest that NST has antioxidative and cytotoxic effects against Caco-2, Calu-6, MCF-7, SNU-601, HCT116 and NIH3T3 cell especially Calu-6 and SNU-601 cell, and also chemosensitizing effects against AML-2/D100 cell in combined vincristine.

• Journal of Communications and Networks
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• v.12 no.5
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• pp.475-479
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• 2010

The clipping value, defined as the log-likelihood ratio (LLR) in the case wherein all the list of candidates have the same binary value, is investigated, and an effective method to estimate it is presented for iterative tree search detection. The basic principle behind the method is that the clipping value of a channel bit is equal to the LLR of the maximum probability of correct decision of the bit to the corresponding probability of erroneous decision. In conjunction with multilevel bit mappings, the clipping value can be calculated with the parameters of the number of transmit antennas, $N_t$; number of bits per constellation point, $M_c$; and variance of the channel noise, $\sigma^2$, per real dimension in the Rayleigh fading channel. Analyses and simulations show that the bit error performance of the proposed method is better than that of the conventional fixed-value method.

• Culinary science and hospitality research
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• v.23 no.5
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• pp.77-86
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• 2017

The purpose of this study is to investigate the impact of selection attributes of dessert cafes on experience value and revisit intention. A survey was conducted from June 3, 2017 to the June 27th, 2017 with dessert cafe users. Out of 200 responses collected, a total of 157 responses was included for the data analysis. The results from this study are as follows. First, it was found that, the menu features of selective attributes of dessert cafes only affected experience value. However, healthy menu, price, and atmosphere of selective attributes of dessert cafes didn't impact on experience value. Second, experience value of dessert cafes significantly influenced revisit intention. As a result, managers of dessert cafes need to develop an effective marketing strategy to improve the customer experience value so that customers can revisit their dessert cafe and will also develop the unique menu.

• The Journal of Economics, Marketing and Management
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• v.3 no.3
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• pp.24-33
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• 2015

This study attempted to identify the effects that would be brought about by the value inclination of agricultural and livestock products producers upon the intention to produce environment -friendly products. In this study, We analyzed the data used in Yang et al.(2014) with producers of agricultural and livestock products in Incheon-si and Gyeonggi-do. Total of 149 valid questionnaires were corrected and value inclination as divided into individualism orientation and collectivism orientation, it has been tried to identify whether the intention to produce environment-friendly products would vary with producer's orientation or not. According to the analysis result, individualism, collectivism perceived public certification and shard value were positive effect on production intention of environment-friendly product. This can be said to have been an attempt to establish a more effective and specific strategy through identifying the characteristics of producers that must be considered first of all in the process of establishing policies.

• The Research Journal of the Costume Culture
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• v.32 no.4
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• pp.564-576
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• 2024

In a situation where the importance of eco-friendly fashion is growing, this study adds to the needed research by analyzing consumption value satisfaction factors, brand image, and repurchase intentions of eco-friendly fashion products. During the investigation, the impact of gender was also accounted for to establish an effective marketing strategy. In June 2024, 250 surveys were evaluated from domestic consumers with experience purchasing eco-friendly fashion products. Descriptive statistical analysis, factor analysis, reliability analysis, and regression analysis were performed. Five factors were measured to determine satisfaction with the consumption value of eco-friendly fashion products: emotional value, functional value, social and situational value, passive value, and rare and eco-friendly value. Empirically subdividing satisfaction with eco-friendly fashion as recognized by consumers reveals meaningful findings about consumption value. Among the factors of consumption value satisfaction with eco-friendly fashion products, functional value, social and situational value, and rare and eco-friendly value all positively affected repurchase intention. The consumer's gender also made a difference in satisfaction. Considering these results, the marketing effect of eco-friendly fashion can be increased. This study will be able to increase the ESG management effect of fashion companies. By performing ESG management, the fashion industry can achieve social and environmental responsibility along with sustainable growth.

• Tribology and Lubricants
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• v.32 no.1
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• pp.18-23
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• 2016

The effective case depth for case-hardened rolling bearing has been discussed. For this purpose, rolling contact fatigue tests for ball bearings built with inner race of various hardness values were conducted until L₁₀ calculating rating life using a bearing life test machine under radial loading. Then, the distribution of residual stress below the inner raceway, which depended on the hardness value, was measured by X-ray diffraction. As a result, the linear relationship was established between the hardness value of the inner race and the theoretical shear stress evaluated at the depth where the residual stress disappeared below the inner raceway. Based on the relationship, it could be found that the factor of safety in bearing manufacturer’s rules for the effective case depth of case hardened rolling bearings was set higher. However, it could be also found that the hardness values at the depth where the maximum shearing stress acted below the raceway surface in a tapered roller bearing hardened by the carburizing process, were not sufficient for preventing plastic deformation under the basic dynamic load rating. Consequently, further efforts were still required to reduce or to disperse the contact load on the material design of a rolling bearing in order to prolong its life.