• Title/Summary/Keyword: INDIVIDUAL

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Individual Blockholder's Influence on Accounting Quality: Evidence from Korea

  • YIM, Sang-Giun
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.1
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    • pp.59-69
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    • 2020
  • This study investigates the influence of individual blockholder on accounting quality. Prior studies investigating Korean blockholders' influence focus on the influence of controlling shareholders or institutional investors; however, they rarely examine individual blockholders' influence. This paper investigates how individual blockholders in Korean stock markets affect accounting quality of firms listed in Korean Stock Exchange. I analyze individual blockholders' influence on proxies of accounting quality using multivariate regression with hand-collected individual blockholder data. Korean law requires public firms to disclose the list of shareholders having no less than 5% of ownership. From the list of blockholders, individuals who have no explicit personal relation with controlling shareholders were classified as individual blockholders. My empirical results show that firms having individual blockholder(s) use more income-decreasing accruals than those having no individual blockholder. Furthermore, accounting information of firms having individual blockholders(s) is more conservative than that of firms having no individual blockholders. However, the presence of individual blockholder increases the tendency of loss avoidance and earnings management using overproduction and reduction of discretionary expenditure. This paper contributes to the literature by presenting the first evidence of the monitoring role of an individual blockholder on financial reporting of firms listed in the Korean stock markets.

Micro-PIXE as a Technique for Multi-elemental Detection and Localization in Various Atmospheric Environmental Samples

  • Ma, Chang-Jin;Choi, Sung-Boo
    • Journal of Korean Society for Atmospheric Environment
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    • v.24 no.E1
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    • pp.54-62
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    • 2008
  • Microbeam PIXE, often called micro-PIXE, is one of powerful tools for analyzing a wide range of elements for various samples. Moreover, it has important applications of interest to the atmospheric science. In the present study, a qualitative elemental imagination for various atmospheric environmental species was attempted using micro-PIXE. Especially, in combination with a novel individual droplet collection method and the micro-PIXE analytical technique, the chemical specification of various individual atmospheric samples could be carried out. Here, we briefly introduce the results of an application of micro-PIXE to the study of atmospheric environment. The detailed spatial resolution of multiple elements for various samples like individual ambient particles, individual raindrops, individual fog droplets, and individual snow crystals could be successfully achieved by scanning 2.6 MeV $H^+$ micro beam ($1{\sim}2{\mu}m$) accelerated by 3 MeV single-end accelerator.

The Ownership and an Assesment of the Individual Retirement Account (가계의 개인연금 보유 여부와 불입액의 영향요인 분석)

  • 문숙재
    • Journal of the Korean Home Economics Association
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    • v.35 no.5
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    • pp.265-277
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    • 1997
  • The purpose of this study are to identify the type and the amount of household's individual retirement account for retirement fund and to investigate the factors contributing to a individual pension account holding and an assessment. Data used in this study consisted of 2,667 households from 1994 KHPS. Statistics employed to analyze the data are Mean, Frequency, Percentile, Logistic and OLS. the result of this study were as follows; Among 2,677 households' 426 households(15.9%) owned the individual retirement account. Most household heads with individual retirement fund are the salaried and self-employed. More households with individual retirement account have saving account, stock than those without individual retirement account. Age, occupation of household head, total income, stock ownership had significant effects on whether household having individual retirement account. And Age of household head, net worth, saving account ownership had significant effects on the assessment of individual retirement account holding.

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A Study of Individual Number Process Under Continuous-Time Markov Chains (시간이 연속인 마르코프 체인하에서 개체수 과정에 관한 연구)

  • 박춘일;김명철
    • Journal of the Korean Institute of Navigation
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    • v.16 no.1
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    • pp.94-97
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    • 1992
  • In this paper, the individual number of the future has depended not only upon the present individual number but upon the present individual age, considering the stochastic process model of individual number when the life span of each individual number and the individual age as a set, this becomes a Markovian. Therefore, in this paper the individual is treated as invariable, without depending upon the whole record of each individual since its birth. As a result, suppose {N(t), t>0} be a counting process and also suppose $Z_n$ denote the life span between the (n-1)st and the nth event of this process, (n{$geq}1$) : that is, when the first individual is established at n=1(time, 0), the Z$Z_n$ at time nth individual breaks, down. Random walk $Z_n$ is $Z_n=X_1+X_2+{\cdots}{\cdots}+X_A, Z_0=0$ So, fixed time t, the stochastic model is made up as follows ; A) Recurrence (Regeneration)number between(0.t) $N_t=max{n ; Z_n{\leq}t}$ B) Forwardrecurrence time(Excess life) $T^-I_t=Z_{Nt+1}-t$ C) Backward recurrence time(Current life) $T^-_t=t-Z_{Nt}$

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The Effects of Empowering Leadership on the Individual Effectiveness: Mediating Effects of Individual Leader Acceptance (임파워링 리더십이 개인효과성에 미치는 영향: 개인의 리더수용의 매개효과를 중심으로)

  • Lee, Chul-Woo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.5
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    • pp.207-215
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    • 2018
  • As the environment changes rapidly and the diversity of organizational members increases in the modern organization, interest is increasingly focused on empowering leadership that gives more authority and autonomy to the individual. In this study, we demonstrate an effective process for empowering leadership that was examined by focusing on the leader acceptance of organization members. For this purpose, 293 questionnaires were collected from employees working in corporations, and the mediating effects of individual leader acceptance on the relationship between empowering leadership and individual effectiveness (individual innovative behavior, individual performance) were verified. Hypothesis testing revealed that empowering leadership had a significant influence on both individual innovative behavior and individual performance. Second, in the relationship between empowering leadership and individual innovative behavior, individual leader acceptance was completely mediated. Third, in the relationship between empowering leadership and individual performance, individual leader acceptance was completely mediated. This study suggests that individual leader acceptance is important for empowering leadership effectiveness. In order for empowering leadership to be more effective, we propose that leaders make empowering behaviors according to the organization members' level of maturity and personal values.

INFLUENCE OF INDIVIDUAL TOOTH TRAY ON THE TEETH WITH UNDERCUT IN IMPRESSION TAKING (언더컷이 있는 치아에서 개별 치아 트레이가 인상채득에 미치는 영향)

  • Seo Kowang-Won;Shin Sang-Wan;Lee Jeong-Yeol
    • The Journal of Korean Academy of Prosthodontics
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    • v.42 no.1
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    • pp.11-20
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    • 2004
  • Problem : The several studies were reported to the effects of individual tooth tray with the parallel tooth, but not reported to the effect of individual tooth tray with severe undercut in impression making. Purpose : The purpose of this study is to examine the effect of individual tooth tray; 1) the accuracy of impression in terms of distance. 2) reproducibility of pocket. Material and methods : In this study, a metal model with 3 teeth including tooth prepared 30-degree undercut and gingival crevice of the depth 5mm, width 0.4mm was cast. Impressions of the metal model were taken in 5 times used 4 kinds of impression materials with individual tooth tray and another impression taking were made with conventional method without individual tooth, used same materials, procedure. The stone models were made. Distances between abutments were measured with a Micromeasurescoup-mm. Result : The following results were obtained ; 1. In the comparisonof inter-abutment distance between parallel tooth without individual tooth tray, 4elastomeric materials have not significant difference to the metal model(p>0.05). 2. In the comparisonof inter-abutment distance with undercut tooth without individual tooth tray, 4elastomeric materials have a significant difference to the metal model(p<0.05), especially polyether's dimensional change is large. 3. If individual tooth tray was used to take impression in abutment teeth with severe undercut, more stable results was achieved easily than conventional method. (p>0.05). 4. It is not true that the pressure of impression material with individual tooth tray increased to gingival sulcus. Conclusion : By the results, I knew the fact that individual tooth tray was useful impression method on the teeth with severe undercut for the dimensional stability. Also, I could not confirm the fact that individual tooth tray would increase the penetrating pressure into cervice.

The Influence of Role Models on Entrepreneurial Intention: Does Individual Innovativeness Matter?

  • EFRATA, Tommy Christian;RADIANTO, Wirawan Endro Dwi;EFFENDY, Junko Alessandro
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.2
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    • pp.339-352
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    • 2021
  • This study aims to explore the relationship between entrepreneurial role models (ERM) and entrepreneurship education (EE) on individual entrepreneurial orientation (EO) and its consequences for entrepreneurial intention (EI). Data is obtained through a survey method on 255 management and business university students who had completed the entrepreneurship education program. To evaluate the research model, the data is processed using PLS-SEM. The results of this study indicate that the existence of entrepreneurial role models and entrepreneurial education programs for students affects the components of individual entrepreneurial orientation, namely individual innovativeness, individual proactiveness, and individual risk-taker. However, ERMs do not have a direct effect on EI. The main finding of this research appears on the influence of individual EO on EI, which indicates that only individual innovativeness impacts entrepreneurial intention. Meanwhile, personal proactiveness and risk-takers are proven to have no impact on EI. This study succeeded in filling the research gap, namely, examining the influence of ERMs on each of the components forming an individual entrepreneurial orientation (IEO) and its EI. This research model also provides a comprehensive research model on the influence of pre-entrepreneurial exposure on IEO and its consequences on EI.

A Study on the Interdisciplinary Structure of Individual Research (개인연구의 학제특성에 관한 연구)

  • 송충한
    • Journal of Korea Technology Innovation Society
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    • v.2 no.1
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    • pp.16-27
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    • 1999
  • This paper intends to clear up the conte31t of the interdisciplinary nature of individual researches. First, the interdisciplinary character of individual research was analyzed. Approximately 40% of individual research projects supported by Korea Science and Engineering Foundation has the interdisciplinary nature. Second, there are close connections among research fields in individual research projects. Every research field needs the inflow of knowledge from other fields and supports other research fields as well. The interrelation among various research fields indicates the importance of the balanced development in all science and engineering fields.

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Application of Microbeam Technique to Atmospheric Science

  • Ma Chang-Jin
    • Proceedings of the Korea Air Pollution Research Association Conference
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    • 2005.11a
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    • pp.67-74
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    • 2005
  • Microbeam PIXE, often called micro-PIXE, is a powerful tool tot analyzing a wide range of elements for various samples, as well as, it has important applications of interest to the atmospheric science. In this study, qualitative elemental imagination for various atmospheric environmental species was attempted using micro-PIXE. Here, we present the results of an application of micro-PIXE to the study of atmospheric environment. The detailed spatial resolution of multiple elements lot various samples like individual ambient particles, individual raindrops, individual fog droplets, and individual snow crystals could be successfully achieved by scanning 2.6 MeV H+ micro beam (1-2 ${\mu}m$) accelerated by 3 MV single-end accelerator.

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A Study on the Effect of Group Attachment Security on Individual Creativity: Mediation Effect of Self-Efficacy (안정그룹 애착이 개인 창의성에 미치는 영향: 자아 효능감의 매개효과)

  • Kwon, Jung Eon;Kwon, Sang Jib
    • Knowledge Management Research
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    • v.15 no.2
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    • pp.43-66
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    • 2014
  • This study uses group attachment theory to examine how group attachment security affects individual creativity through self-efficacy. 151 students participated in an experimental study. Participants were randomly assigned to either a group attachment security prime or control condition group. The results reveal that (1) group attachment security was positively related to individual self-efficacy, which in turn positively influenced individual creativity. (2) Individual self-efficacy partially mediated the relationship between group attachment security and individual creativity. Synthesizing theories of group attachment theory, self-efficacy, and creativity, this study tested a theoretical mechanism linking group attachment security with creativity via self-efficacy. The results of this research suggest that many firms should improve the organizational culture of the perspectives of communication and cohesiveness to release creative ideas and strengthen individual self-efficacy more effectively. Implications of these results and future directions for further study are discussed.

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