• 제목/요약/키워드: Independent finding

검색결과 350건 처리시간 0.031초

회계정보의 차별적 요인에 관한 실증연구 (An Empirical Study on Differential factors of Accounting Information)

  • 오성근;김현기
    • 경영과정보연구
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    • 제12권
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    • pp.137-160
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    • 2003
  • The association between accounting earnings and the stock price of an entity is the subject that has been most heavily researched during the past 25 years in accounting literature. Researcher's common finding is that there are positive relationships between accounting earnings and stock prices. However, the explanatory power of accounting earnings which was measured by $R^2$ of regression functions used was rather low. To be connected with these low results, The prior studies propose that there will be additional information, errors in variables. This study investigates empirically determinants of earnings response coefficients(ERCs), which measure the correlation between earnings and stock prices, using earnings level / change, as the dependent variable in the return/earnings regression. Specifically, the thesis tests whether the factors such as earnings persistence, growth, systematic risk, image, information asymmetry and firm size. specially, the determinable variables of ERC are explained in detail. The image / information asymmetry variables are selected to be connected with additional information stand point, The debt / growth variables are selected to be connected with errors in variables. In this study, The sample of firms, listed in Korean Stock Exchange was drawn from the KIS-DATA and was required to meet the following criteria: (1) Annual accounting earnings were available over the 1986-1999 period on the KIS-FAS to allow computation of variables parameter; (2) sufficient return data for estimation of market model parameters were available on the KIS-SMAT month returns: (3) each firm had a fiscal year ending in December throughout the study period. Implementation of these criteria yielded a sample of 1,141 firm-year observation over the 10-year(1990-1999) period. A conventional regression specification would use stock returns(abnormal returns) as a dependent variable and accounting earnings(unexpected earnings) changes interacted with other factors as independent variables. In this study, I examined the relation between other factors and the RRC by using reverse regression. For an empirical test, eight hypotheses(including six lower-hypotheses) were tested. The results of the performed empirical analysis can be summarized as follows; The first, The relationship between persistence of earnings and ERC have significance of each by itself, this result accord with one of the prior studies. The second, The relationship between growth and ERC have not significance. The third, The relationship between image and ERC have significance of each by itself, but a forecast code doesn't present. This fact shows that image cost does not effect on market management share, is used to prevent market occupancy decrease. The fourth, The relationship between information asymmetry variable and ERC have significance of each by. The fifth, The relationship between systematic risk$(\beta)$ and ERC have not significance. The sixth, The relationship between debt ratio and ERC have significance of each by itself, but a forecast code doesn't present. This fact is judged that it is due to the effect of financial leverage effect and a tendency of interest.

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치과기공 CAD/CAM 사용에 대한 실태변화 (Changes in the Usage of Dental Technology CAD/CAM)

  • 나정숙
    • 대한치과기공학회지
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    • 제37권4호
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    • pp.271-284
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    • 2015
  • Purpose: The purpose of this study was to examine the usage of CAD/CAM, which is one of dental technologist duties, in an effort to look for any possible changes in the usage of CAD/CAM. It's specifically meant to compare the results of this study with those of Lee Jong-do, Park Kwang-Sig(2011)'s study in March, 2011, to determine if there were any changes over the past four years. The selected variables that were investigated were the ownership of CAD/CAM, awareness of it, the route of acquiring the first information on it, the merits and demerits of its usage, usage experience and educational experience about it. Methods: An online survey was conducted on the dental technologists who worked in urban communities including metropolitan cities to find out the usage of CAD/CAM in 2015 from July 15 to 31, 2015, after existing questionnaire items were modified. The collected data were analyzed by IBM SPSS statistics 22.0, and statistical data on frequency, percentage, mean and standard deviation for each item were obtained. To figure out the characteristics of the subjects and the relationship between their occupational characteristics and the usage of CAD/CAM, crosstabs, independent-samples t-test and one-way ANOVA were utilized. As for the usage of CAD/CAM in 2011, the results of Lee Jong-do, Park Kwang-Sig(2011)'s study were selected, and then a comparative analysis was made. The level of significance was all set at .05. Total 250 questionnaires were distributed to them, and 190(76.0%) were returned. After excluding 23 whose answers were uncertain or seemed to lack reliability, total 167(66.8%) were used in final analysis. Results: As a result of analyzing the usage of CAD/CAM that was one of dental technologist duties, there was a great increase in the ownership of CAD/CAM in their workplaces from 2.4 percent in 2011 to 71.7 percent in 2015, and there was an improvement in awareness about it and the necessity of its usage as well. In 2011, the Internet and mass media were the most common route that they got to know about it. They had a strong tendency to acquire related knowledge through education in 2015, and there were some changes in the products that they used or preferred. In both years, the great merit of CAD/CAM was the simplified manufacturing process of restoration, and it had another great advantages in 2015 such as the improved quality of restoration or improved environments for dental technology. Concerning disadvantages, high price was a big problem in 2011. In 2015, not only price but the burden of material costs, frequent breakdown, poor demand among dental clinics and a lack of CAD/CAM professionals were pointed out a lot. In the future, this researcher intends to make research to seek ways of improving CAD/CAM professionals. Conclusion: There was more awareness of CAD/CAM in 2015 than in 2011 when the changes in awareness of it were analyzed, and the finding suggest the necessity of sustained education and concern.

통영지역의 일제강점기 수산관련 주요 동향에 대한 분석 -어업현황, 어획고, 주요 이슈 등을 중심으로- (A Study on Fisheries Business Trends during the Period of Japanese Colonial Rule in Tongyeong based on Fisheries Status, Catches and Issues)

  • 이동호
    • 수산경영론집
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    • 제46권2호
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    • pp.75-92
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    • 2015
  • Generally, the outcomes of the historical study in some domain would be a most fundamental and basic reference for understanding the essential and core component of them. Specially in case of social science, the importance of historical research much more emphasized that would be divided into independent academic field. In Korean history including fisheries business and industry, the most remarkable historic event would be the period of Japanese colonial rule that one of the most obstacle should overcome. Though the fisheries business and industry of Korea have considerable own history, the research and study of that not so much have been performed or investigated including the period of Japanese colonial rule. Most of the existing research of fisheries history have merely focused on partial topics like 'Fishermen's Association', 'Fisheries Industry Despoliation'. And the historical study of fisheries business and industry's overall status and trend in local area except Pusan also not enough. The aims of this study are exploring the fisheries trends and status during the period of Japanese colonial rule in Tongyeong and finding out the overall major fisheries business issues that would be a better understanding the Korean fisheries industry. Achieving that Objectives, over 800 articles of media, the Japanese government-general of Korea, and other historical data were gathered, refined and analyzed. This paper focused on of major fisheries topics and issues that including overall fisheries status, trends, fisheries catches, local fisheries cooperatives and fisheries exhibition during the period of Japanese colonial rule in Tongyeong. The result of this study shows that the status of fisheries in Korea had been deteriorated for exploitation of Japanese imperialism and Japanese fisheries capitalist during that period. Though the level of Tongyeong in fisheries was very high in terms of catches ratio and population of fisherman, the distribution networks of fishermen's association was not good enough. And the Tongyeong fisheries exhibition in 1922 has positive aspects for considering both composition of organization and educational activity. Even though the results and findings would be a helpful guidelines for understanding the fisheries business trends and status under the rule of Japanese imperialism, more research and study of that should be accomplished.

반응표면분석법을 이용한 설파메톡사졸의 액체크로마토그래프-텐덤형 질량분석 최적화 (Optimization of LC-MS/MS for the Analysis of Sulfamethoxazole by using Response Surface Analysis)

  • 배효관;정진영
    • 대한환경공학회지
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    • 제31권9호
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    • pp.825-830
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    • 2009
  • 의약물질은 다양한 경로를 통해 수질환경으로 유입된다. 수계에 의약물질은 ppt에서 ppb 단위의 낮은 농도로 종종 검출되고 있으므로 적절한 관리방안과 기술적 대안을 찾기 위해 최적화된 미량분석기술을 개발하는 것이 필요하다. LC-MS/MS 최적화에 있어서 단변수 변화분석이 선호되어 왔다. 그러나 분석기기의 독립변수들은 서로 영향을 주고받기 때문에 여러 독립변수를 동시에 변화시키는 방법을 통해 최적조건을 탐색해야 한다. 본 연구에서는 반응표면 분석법을 최근 문제가 되고 있는 항생제 설파메톡사졸의 LC-MS/MS 분석에 활용하였다. 먼저 선별실험을 통해 최적화 대상 독립변수를 조각화에너지(Fragmentation Energy)와 충돌전압(Collision Voltage)으로 선정하였다. 조각화에너지와 충돌전압을 동시변화시키고 각 조건의 반응을 다항식으로 모사하였다. 회귀분석결과 상관계수 $R^2$값은 0.9947를 나타내어 높은 정확도를 보였으며, 무작위 조건에서 반응의 예측값과 관측값 사이의 오차율이 3.41%로 작은 차이를 보였다. 따라서 RSA에 의해 도출된 모델이 조각화에너지와 충돌전압의 변화에 의한 LC-MS/MS의 반응을 성공적으로 모사하는 것으로 사료되었다. 이때 모델을 통해 확인된 최적조건은 조각화에너지 116.6과 충돌전압 10.9 eV이다. 이러한 반응표면분석법은 고체상 추출조건 및 액체크로마토그래피 조건의 최적화에 확장되어 활용될 수 있다.

중학교 1학년 학생들의 변인통제 능력 향상을 위한 메타전략 활동의 효과 (The Effect of Metastrategic Activities on 7th Grade Students' Variable Controlling Abilities)

  • 정진우;장명덕;정철;허병철
    • 한국지구과학회지
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    • 제24권7호
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    • pp.604-613
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    • 2003
  • 이 연구의 목적은 메타전략 활동이 중학교 1학년 학생들의 변인통제 능력 향상에 효과가 있는지를 조사하는 것이었다. 이를 위해 대구광역시내 1개 중학교 1학년 3학급을 각각 메타전략 활동집단, 문제풀이 활동집단 및 통제집단으로 선정하였다. 처치활동으로 메타전략 활동집단에게는 매회 15분씩 총 4회에 걸쳐 어느 한 특정 상황에서 변인통제전략에 대한 컨트롤, 모니터 및 평가 등의 활동이 요구되는 자료를 투입하였다. 문제풀이 활동집단에게는 메타전략 활동집단과 같은 방법으로 활동자료를 투입하였으나 그 내용은 다양한 상황하에서 여러 가지 변인통제 문제들을 해결하는 활동으로 구성되었다. 이 연구의 결과는 다음과 같다. 첫째, 메타전략 활동집단은 문제풀이 활동집단 및 통제집단보다 변인통제 능력 향상에 효과적이며(p<.05) , 그 효과는 지속적이었다(p<.01). 문제풀이 활동집단의 경우, 통제집단보다 효과는 있었으나(p<.05) 지속 효과는 없었다. 둘째, 변인통제 능력의 요소별 발달 정도를 집단간 비교 분석 결과, 메타전략 활동집단이 문제풀이 활동집단보다 고정변인 찾기 능력에서 통계적으로 유의미한 차이를 보인 반면(p<.01), 독립변인 찾기 능력에서는 통계적으로 유의미한 차이가 없었으며, 종속변인 찾기 능력 발달로의 전이의 효과는 없었다. 따라서 이상의 연구 결과를 종합해 볼 때, 과학탐구능력 중의 변인통제 능력을 향상시키기 위해서는 다양한 문제를 해결하도록 하는 활동 못지 않게 한 문제에 대해 깊이 생각해보는 메타전략 활동이 효과가 있음을 알 수 있었다.

IQGAP1내에 존재하는 IQ 부위들의 CaM 결합 특성 분석 (Analysis of calmodulin binding property of IQ motifs of IQGAP1)

  • 장덕진
    • 분석과학
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    • 제24권6호
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    • pp.527-532
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    • 2011
  • IQGAP1은 세포 내에서 암세포화, 세포이동과 같은 다양한 기능을 수행하고 있으며, $Ca^{2+}$-비의존성 calmodulin (CaM) 결합 단백질로 잘 알려져 있다. IQGAP1내에는 IQ부위가 4 번 반복해서 나타나는데, 이 부위가 IQGAP1의 CaM 결합에 중요한 역할을 한다고 알려져 있다. 이전의 연구를 통해 4개의 IQ 부위 모두 $Ca^{2+}$/CaM과의 결합에 관여하고, IQ3와 IQ4는 $Ca^{2+}$이 결합되지 않는 상태의 CaM인 proCaM 결합에 관여 한다고 알려져 있다. 그러나, 이러한 각각의 IQ 부위와의 결합성이 CaM과 직접적인 결합인지, 아니면 다른 단백질이 매개하는 간접적인 결합인지 알려져 있지 않았다. 따라서, 본 연구에서는 IQGAP1의 각각의 IQ 부위와 CaM의 결합성을 직접적으로 알아보기 의해 in vitro에서 조사해 보았다. 그 결과, 흥미롭게도 이전의 결과와는 다르게 4개의 IQ 부위 중에서 IQ3는 의미있는 $Ca^{2+}$-비의존성 CaM결합성이 있음을 알게 되었고, IQ1는 약한 $Ca^{2+}$-의존성 CaM 결합성이 있음을 알게 되었다. 반면에, 다른 IQ 부위들은 CaM과의 결합력이 약하거나 없음을 확인하였다. 또한, 기존의 IQ 부위 이외에 IQ(2.7-3)과 IQ(3.5-4.4) 부위가 의미있는 CaM 결합성이 있음을 확인하게 되었다. 따라서, 본 연구 결과 CaM이 IQGAP1을 기존의 보고와는 다른 방식으로 조절할 수 있을 가능성이 있음을 알게 되었고, 새로운 결합 부위 동정을 통해 IQGAP1과 CaM의 결합이 미치는 생리학적인 의미를 연구할 수 있는 토대를 마련하였다.

방광요관역류를 가진 소아에서의 신초음파 소견 (Ultrasonographic Findings in Children with Vesicoureteral Reflux)

  • 최민정;박세진;신재일;김기혁
    • Childhood Kidney Diseases
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    • 제16권1호
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    • pp.32-37
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    • 2012
  • 목적: 본 연구는 방광요관역류를 보이는 소아에서 신초음파 이상소견에 대해 알아보고자 하였다. 방법: 2000년 1월부터 2010년 12월까지 일산병원 소아청소년과에 내원하여 요로감염증으로 입원한 후 배뇨성 방광요도조영술을 시행하여 방광요관역류를 진단받은 83명의 소아를 대상으로 총 166 신단위를 후향적으로 분석하였다. 결과: 대상 소아 중 1세 미만의 평균 나이는 $3.1{\pm}2.56$개월이었고, 1세 이상의 평균 나이는 $58.9{\pm}43.01$개월이었다. 신초음파 이상소견을 보이는 신단위에서 방광요관역류가 있는 경우는 73.9%였고, 신초음파 정상소견을 보이는 신단위에서 방광요관역류가 있는 경우는 58.7%였으며 이는 통계적으로 유의한 차이를 보였다($P$=0.049). 로지스틱 회귀분석에서 신초음파 이상소견이 있을 경우 방광요관역류가 있을 확률은 약 2배 증가하였다. 방광요관역류가 있는 신단위에서 신초음파 정상소견을 보이는 경우는 52.8%, 피질음영증가 16.7%, 수신증 17.6%, 요관확장 8.3%, 수신증을 동반한 요관확장 1.9% 등이었다. 이 중 수신증(82.6%), 요관확장(100%), 중복요관(66.6%), 손상된 위축신(100 %)이 있는 경우 방광요관역류의 빈도가 상대적으로 높았다. 결론: 방광요관역류가 있는 신단위에서 신초음파 이상소견으로 방광요관역류의 중증도를 예측하는 것은 가능하지 않으나 방광요관역류의 존재를 예측하는 것은 가능하다. 그러므로 수신증, 요관확장 같은 신초음파 이상소견이 있을 시, 배뇨성 방광요도조영술의 시행이 필요할 것이다.

라식수술 후 환자만족도에 영향을 미치는 요인 (Assessing the Factors Influencing Patient Satisfaction after Receiving Laser in situ Keratomileusis (LASIK))

  • 조우현;김지윤;최윤정;이종호;이제명;강혜영
    • Journal of Preventive Medicine and Public Health
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    • 제37권2호
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    • pp.111-119
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    • 2004
  • Purpose : To identify those factors influencing the post-operative satisfaction in myopia patients receiving laser in situ keratomileusis (LASIK) Methods : This study included 288 consecutive patients who received LASIK between July and December 2001 from two eye clinics located in Seoul and Pusan. Factors that were considered to influence post-operative satisfaction included pre-operative baseline characteristics, pre-operative expectation for treatment outcomes, and treatment outcomes. Before undergoing LASIK, study subjects were asked to rate the degree of their expectation for the improvement of visual functions and symptoms after LASIK on a 5-point Likert-type scale: where 1 referred to 'somewhat worse,' 2 to 'no change,' 3 to 'somewhat improved,' 4 to 'improved,' and 5 to 'very improved.' Self-administered questionnaire was used to evaluate baseline visual functions and symptoms on a 5-point scale before LASIK. At 6 months after LASIK, the evaluation was repeated to measure treatment outcomes in terms of the difference in the score before and after LASIK. Post-operative satisfaction was also measured at 6 months on a 5-point scale. Multiple regression analysis was performed to examine the independent relationship between influencing factors and postoperative satisfaction. Results : A total of 171 patients (59.4%) participated in the 6-month follow-up investigation. The average expectation scores for the improvement in visual functions and symptoms were 3.8 and 3.4, respectively. The average score for the 7 questions assessing satisfaction was 4.0. The results of the regression analysis showed that the post-operative satisfaction increased with improvement in the visual function ($\beta$=0.16, p<0.05) and symptoms ($\beta$=0.25, p<0.05), the degree of preoperative refractive error ($\beta$ =0.26-0.67, p<0.05) and in male patients ($\beta$=0.31, p<0.1). The pre-operative expectation was not a statistically significant factor in explaining postoperative satisfaction in the regression model. Conclusion : The finding from this study was that patients with very severe myopia tended to be more satisfied with the treatment than those with mild myopia, which implies that LASIK can be more beneficial to those suffering from a severe visual condition. Patient satisfaction was also significantly affected by the treatment outcomes experienced after LASIK. This suggests that improving the clinical outcome is the most fundamental requirement for the improvement of patient satisfaction.

맞춤구성을 위한 템플릿과 Option 기반의 추론 (Customized Configuration with Template and Options)

  • 이현정;이재규
    • 지능정보연구
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    • 제8권1호
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    • pp.119-139
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    • 2002
  • 전자 카탈로그 상에서의 상품 검색은 카탈로그에 명시되어 있는 상품을 찾는 표준상품검색과 소비자가 원하는 상품을 맞춤 하는 맞춤상품검색으로 분류할 수 있다. 현재의 대부분의 상품 검색은 표준상품 검색에 의존하고 있다. 특히 기업간 구성요소기반(Component-based)상품의 경우 표준상품검색만으로는 구매자의 다양한 요구에 응하기가 어렵다. 따라서 웹 상의 전자 카탈로그에서의 동적인 맞춤검색에 대한 요구가 증가하고 있다. 본 연구에서는 구성기반 상품에 대해서 표준상품검색만으로는 구매자가 원하는 상품의 검색가능성(Feasibility)과 검색된 대안들이 조정(Adjust) 프로세스 과정을 거쳐 최적해 도달 가능성(Admissibility)이 보장되지 않음을 보이고, 이에 대한 효과적인 방법론으로 검색가능성과 최적해 도달 가능성을 지원하는 Template-based Reasoning 방법론을 제안한다. Template-based Reasoning은 구매자의 요구사항에 따른 대안탐색 부분과 선택된 대안에 대한 조정과정의 두 단계로 이루어진다. 구매자의 주요 선호도(MUST Preference)에 근거하여 대안들을 탐색하고, 탐색된 대안들 간의 우선순위를 결정한다. 조정 단계에서는 옵션(Options)의 확장을 통해 구매자의 맞춤사양에 따른 상품을 제안하고, 제약 및 규칙기반 추론 (Constraint and Rule Satisfaction Approach)을 이용하여 옵션(Options)들 간의 제약조건에 따른 호환성(Compatibility)을 조사하고, 적정가격의 상품을 제안한다. 본 방법론은 Template을 사용하여 기본적으로 구매자가 원하는 상품을 검색하기 위한 검색노력을 줄이고, 검색된 대안들로부터 구매자와 시스템이 웹상에서 서로 상호작용(interactivity) 하여 해를 찾고, 제약조건과 규칙들에 의해 적합한 해를 찾아가는 방법을 제시한다. 본 논문은 구성기반 예로서 컴퓨터 부품 조립을 사용해서 Template-based reasoning 예를 보인다. 본 방법론은 검색노력을 줄이고, 검색에 있어 Feasibility와 Admissibility를 보장한다.

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Prevalence and risk factors of subclinical bovine mastitis in some dairy farms of Sylhet district of Bangladesh

  • Kahir, Md. Abdul;Islam, Md. Mazharul;Rahman, A.K.M. Anisur;Nahar, A.;Rahman, Md. Siddiqur;Son, Hee-Jong
    • 한국동물위생학회지
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    • 제31권4호
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    • pp.497-504
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    • 2008
  • A cross-sectional study was undertaken to report prevalence and to identify risk factors of subclinical mastitis of dairy cattle in Sylhet district of Bangladesh. Among 325 dairy farms of the district 12 farms(3.7%) were selected conveniently for this study. All the dairy cows of the 12 farms were selected for sample collection. Fresh milk samples from each of the selected dairy cows were collected aseptically in separate sterilized test tube as RF, RH, LF and LH quarter of the udder. Rapid modified White Side Test(WST) was used to detect subclinical mastitis(SCM). Results of WST and data derived from filled in questionnaire were entered in Microsoft Excel 2003 and transferred to $STATA^{(R)}$, version 8.0/Intercooled(Stata Corporation, Texas, USA, 2003). The overall prevalence of SCM and its distribution in different categories of variables in cow and their exact binomial 95% confidence intervals were calculated in $STATA^{(R)}$. Simple bivariable associations among independent variables were investigated by $x^2$ test in $STATA^{(R)}$. Multiple logistic regression analysis with backward elimination method was used to identify risk factors of SCM. To identify significant variation in quarter SCM, linear regression analysis was performed after arcsine transformation of the data. The overall prevalence of SCM found in this study is 54%. Dairy cows with teat lesions had significantly increased SCM(OR=12342, P value=0.000, 95% CI=762, 199798) than others without teat lesions. The Holstein Friesian X Jersey X Sahiwal breed has significantly decreased(OR=0.18, p=0.03, 95% CI 0.04, 0.85) SCM than other breeds. The prevalence of SCM found in this study is in agreement with others. The injury in the teat increases the probability of getting infected with microbes and thereby mastitis. If the prevalence of teat lesion can be decreased the probability of subclinical mastitis will also be decreased. The negatively associated Holstein Friesian X Jersey X Sahiwall breed may help in planning mastitis control program if this finding can be validated by a more powerful case-control or cohort study design.