• 제목/요약/키워드: Influence No.

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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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    • 제7권1호
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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.

체침(體鍼)중 손에 있는 경혈(經穴)과 수지침(手指鍼) 기혈(氣穴)의 비교(比較) (A comparative study of acupuncture points and hand acupuncture points on hand)

  • 김길회
    • 대한한의학회지
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    • 제18권2호
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    • pp.199-213
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    • 1997
  • A comparative study of influence by area between acupuncture points on hand of original acupuncture system with those of hand acupuncture system was resulted as followes 1. The influence of acupuncture points on original acupuncture system was different from those on hand acupuncture system by meridian system even though on same area or point but was similar by meridian coordination even though on different area or point. 2. The influence of acupuncture points on hand acupuncture system was almost added by those of coordinated original acupuncture system point on those of hand acupuncture system point. 3. The influence of non coordinated hand acupuncture points with several original acupuncture points was according to those of up or down point on same meridian. 4. Tung;s acupuncture system had no corelationship with other two acupuncture systems, where it has no holistic system on original princeple and Extra-points had also no corelationship, where it has no meridian system.

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The Influence of Channel Integration Quality on Omni-Channel Shopping Intention and Shopper Satisfaction in the E-commerce Industry in Indonesia

  • WIDJAJA, Yosua Giovanni;SO, Idris Gautama;SETIOWATI, Rini;FURINTO, Asnan
    • 유통과학연구
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    • 제20권12호
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    • pp.35-42
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    • 2022
  • Purpose: The purpose of this study was to determine the effect of utilitarian value, hedonic value, channel integration quality on Omni-Channel Shopping Intention and shopper satisfaction in the e-commerce industry in Indonesia. Research design, data and methodology: This research method uses quantitative research methods with purposive sampling technique. The hypothesis was tested using SEM-PLS. Results: Based on the results of the analysis and discussion, it can be concluded that there is an influence between the Utilitarian value on the Omni-channel shopping intention, there is no effect between the hedonic value on the Omni-channel shopping intention, there is no influence between the quality of Channel integration on the Omni-channel shopping intention, there is an influence between the quality of Channel integration and the Omni-channel shopping intention between utilitarian values on shopper satisfaction, there is no effect between hedonic values on shopper satisfaction, there is an influence between channel integration quality on shopper satisfaction, and there is an influence between Omni-channel shopping intentions on shopper satisfaction. Conclusions: The findings of this study prove that Omni-Channel Shopping Intention is one of the most effective management and marketing techniques to enhance an important aspect of their company, namely an efficient and holistic consumer shopping experience.

Verifing Formation of Area of Influence of Subway Station through Land Value Distribution Analysis - Case Study on Seoul

  • Lee, Byoungkil;Lee, Sangkyeong
    • 한국측량학회지
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    • 제34권4호
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    • pp.403-411
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    • 2016
  • This research has the purpose to develop a method to evaluate whether station’s area of influence has been formed, and verify formation of the area of influence through empirical analysis of all subway stations in Seoul. First, we created buffers of 100m intervals from 100m to 1000m, based on subway station exits, calculated the average land price of each buffer, and divided station areas of influence into 10 clusters using K-means clustering with the average land prices as values of observation. Subsequently, we have assumed a decreasing price curve from increasing distance from a nearby subway station, estimated a price curve and evaluated whether the area of influence actually exists using regression analysis of each cluster. The 10 area of influence clusters were largely divided into strong, weak, and no area of influence of subway station. The stations where the strong areas of influence are formed are mainly located in center, sub-centers, and local centers; stations where weak and no areas of influence are formed are mostly located in the adjacent areas of center or sub-centers or suburbs.

위전도(胃電圖)에 영향을 미치는 요인(要因)에 대한 고찰(考察) (A Review on factors that influence Electrogastrography)

  • 김선혁;박영배;박영재;오환섭
    • 대한한의진단학회지
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    • 제13권1호
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    • pp.10-18
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    • 2009
  • Objectives : To review to determine difference in the effect of age, gender, location of electrode, test meal and period of recording that influence Electrogastrography (EGG) parameters and to study its oriental medical application. Methods : We investigate the research results through internet search engines, Pub Med, Karger, Mary Ann Libert and Pro Quest. Results : Age and gender influence postprandial Dominant Frequency Instability Coefficient (DFIC). Body mass index (BMI) influence fasting and postprandial EGG parameters. Menstrual cycle phase influence fasting Dominant Frequency (DF). Test meal volume and composition influence postprandial EGG parameters. But reduced-calorie test meal have no effect on EGG parameters. Conclusions : Because the amplitude of surface-recorded SW(slow wave) is very weak, EGG is influenced by many factors. Age, gender, BMI, menstrual cycle phase, test meal volume and test meal composition influence EGG parameters. but reduced-calorie test meal have no effect on EGG parameters.

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또래괴롭힘이 아동의 외로움과 불안에 미치는 영향 -초등학생과 중학생을 대상으로- (The Influence of Peer Victimization on Children's Loneliness and Anxiety)

  • 최보가;임지영
    • 대한가정학회지
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    • 제37권5호
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    • pp.111-122
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    • 1999
  • The purpose of this study was to investigate the influence of peer victimization on children's loneliness and anxiety. The 937 subjects were selected from the fourth, fifth, and sixth graders of elementary schools and the first and second graders of middle schools. The main findings of this study were as follows : 1) Boys were more focused on overt victimization than girls. Girls received more prosocial behavior than boys. There was no significant gender difference in relational victimization. 2) As the grade were higher, the tendency of relational and overt victimization had been decreased. As the grade higher, the tendency of prosocial behavior was no significant difference. 3) The influence of peer victimization on children's loneliness had difference among subtypes of peer victimization. 4) The influence of peer victimization on children anxiety had difference among subtypes of peer victimization.

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A Study on the Effect of Influencer Characteristics on Customer Loyalty

  • KWON, Lee-Seung;LEE, Jae-Min
    • 웰빙융합연구
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    • 제5권2호
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    • pp.33-41
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    • 2022
  • Purpose: The purpose of this study is to analyze the effect of attributes of online influencers on customers royalty mediated brand image and impulse buying. Research design, data and methodology: To conduct this study, a survey of 521 online user who experienced online shopping. Results: The empirical analysis results are as follows. First, among the influencer attributes, attractiveness, reliability, and expertise all had a significant positive effect on the brand image. Second, among the influencer attributes, only attractiveness had a significant positive influence on Purchase Intention. Third, the brand image had a significant positive influence on Purchase Intention. Fourth, while the influencer attributes did not have a significant influence on customer loyalty, brand image and Purchase Intention a significant positive influence on it. Conclusions: Among the influencer attributes, attractiveness and reliability had a significant positive mediating effect on customer loyalty through brand image, but the influencer attribute had no significant mediating effect through Purchase Intention. The influencer attribute had a significant positive mediating effect through brand image and Purchase Intention.

Influence of Injection Rate Shaping on Combustion and Emissions for a Medium Duty Diesel Engine

  • Benajes, J.;Molina, S.;Rudder, K. De;Rente, T.
    • Journal of Mechanical Science and Technology
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    • 제20권9호
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    • pp.1436-1448
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    • 2006
  • This paper describes the effects of injection rate shaping on the combustion, fuel consumption and emission of $NO_x$ and soot of a medium duty diesel engine. The focus is on the influence of four different injection rate shapes, square type 1, square type 2, boot and ramp, with a variation of maximum injection pressure and start of injection (SOI). The experiments were carried out on a 1 liter single cylinder research diesel engine equipped with an amplifier-piston common rail injection system, allowing the adjustment of the injection pressure during the injection event and thus injection rate as desired. Two strategies to maintain the injected fuel mass constant were followed. One where rate shaping is applied at constant injection duration with different peak injection pressure and one strategy where rate shaping is applied at a constant peak injection pressure, but with variable injection duration. Injection rate shaping was found to have a large effect on the premixed and diffusion combustion, a significant influence on $NO_x$ emissions and depending on the followed strategy, moderate or no influence on soot emission. Only small effects on indicated fuel consumption were found.

한방화장품 소비자의 구매행동이 브랜드태도, 쇼핑만족 및 추천의도에 미치는 영향 (The Influence of Purchasing Behavior on Brand Attitude, Shopping Satisfaction, and Recommendation of Herbal Cosmetics Consumer)

  • 이정미;안종숙
    • 패션비즈니스
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    • 제15권1호
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    • pp.129-144
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    • 2011
  • The purpose of this study was to investigate the influence of purchasing behavior on brand attitude, shopping satisfaction, and recommendation of herbal cosmetics consumer. Through judgment sampling method, selected 304 survey questionnaires were used for final analysis from herbal cosmetics consumer. With the collected data, t-test, one-way ANOVA, and multiple regression analysis were performed by SPSS 14.0. The results of the analysis were summarized as follows. First, level of education no significant difference on purchasing behavior, but age, marital status, average income, and job type showed significant difference on purchasing behavior. Second, level of education and average income no significant difference on brand attitude, shopping satisfaction, and recommendation, but age, marital status, and job type showed significant difference on brand attitude, shopping satisfaction, and recommendation. Third, the reasonable purchase, conformity purchase, and conspicuous purchase impacts positively(+) influence, but impulse purchase impacts negatively(+) influence on brand attitude. Fourth, the rational purchase and conspicuous purchase impacts positively(+) influence on shopping satisfaction. Fifth, the conformity purchase and conspicuous purchase impacts positively(+) influence on recommendation.

직업능력개발훈련교사의 분산적 지도성이 직무만족에 미치는 영향 - 조직시민행동과 교사 임파워먼트의 매개효과 - (On the Effect of Dispersed Leadership of Vocational Training Teachers on Job Satisfaction Through Organization Citizenship Behavior and Teacher Empowerment)

  • 최상국;황찬규;권두순
    • 디지털산업정보학회논문지
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    • 제15권1호
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    • pp.109-122
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    • 2019
  • The goal of this research is to empirically examine how vocational skill development teachers' distributed leadership influences on job satisfaction, through organizational citizenship behavior and teacher empowerment. A nation-wide survey was conducted among vocational skills development teachers, the unemployed and teachers who have used a government-subsidized education card. First, the study revealed that vision has no significant influence on organizational citizenship behavior and teacher empowerment. Second, leader-plus has a significant influence on organizational citizenship behavior and teacher empowerment. Third, situation has no significant influence on organizational citizenship behavior and teacher empowerment. Fourth, organizational culture has a significant influence on organizational citizenship behavior and teacher empowerment. Fifth, a significant influence was found between teacher empowerment and organizational citizenship behavior. Lastly, organizational citizenship behavior and teacher empowerment has a significant influence on job satisfaction.