• The Journal of Asian Finance, Economics and Business
• /
• 제7권1호
• /
• pp.59-69
• /
• 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.

• Journal of Korean Society for Atmospheric Environment
• /
• 제24권E1호
• /
• pp.54-62
• /
• 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.

• Journal of the Korean Institute of Navigation
• /
• 제16권1호
• /
• pp.94-97
• /
• 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) $T^-_t=t-Z_{Nt}$

• Journal of the Korean Home Economics Association
• /
• 제35권5호
• /
• pp.265-277
• /
• 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.

• Journal of Korean Medical classics
• /
• 제27권3호
• /
• pp.1-10
• /
• 2014

Objectives : For the excellent differentiation of syndromes, we study on the individual characteristic factor by the interrogation of history taking and palpation. Methods : To the subject of diagnosis special books and diagnostics textbook of korean medicine, we arrange the individual characteristic factor by the interrogation of history taking and palpation. Results : The interrogation of history taking on the individual characteristic factor was arranged dispositional symptoms and individual characteristic of syndromes. And the pulse taking and palpation on the individual characteristic factor was arranged the moderate person's pulse condition ; floating pulse, deep and sinking pulse, replete and forceful pulse, intermittent pulse, long pulse, slippery or smooth pulse, relaxed or loose pulse (浮沈實大長滑緩脈), six Yin and six Yang pulse (六陽脈, 六陰脈). Conclusions : As the results, the individual characteristic factor is very important item of the four methods of diagnosis and the differentiation of syndromes. And therefore, we have to divide the signs of individual characteristic factor and the signs of disease in the process on four methods of diagnosis and differentiation of syndromes.

• The Journal of Korean Medicine
• /
• 제36권4호
• /
• pp.35-41
• /
• 2015

Objectives: This study aimed to provide basic information for the trend of individual-authorization on functional food materials in Korea to side of Korean medicine. Methods: Approval of materials for individual-authorized functional food in Korea was analyzed from 2004 to August 2015 using database from Ministry of Food and Drug Safety (MFDS), regarding the kinds of function, materials and their functional level by year. Results: Korean functional food market has rapidly grown to 1.56 trillion Won in 2014, with about 10% of annual growth rate. In particular, the increase of individual-authorized functional food is worth of notices, in detail 313 kinds of functional materials covering 31 body functions have been approved by August 2015. 15.7% of individual-authorized functional foods have used the herbal materials. This quantitative and qualitative expansion of functional foods, especially of individual-authorized functional foods, will affect the herbal drug industry negatively. Conclusion: This study figured out the current pattern of material approval for individual-authorized functional food in Korea, which would be essential in development of strategies by Korean medicine community in order to overcome such conditions.

• Korean Institute of Interior Design Journal
• /
• 제19권1호
• /
• pp.158-168
• /
• 2010

The purpose of this study is to analyze the concept of 'individual' found in architecture of British Archigram Group. Although many critics and historians have judged Archigram as a simple technocrat, the concept of individual employed by Archigram since their Living City Exhibition undermine their representational works. Archigram's concept of individual was basically influenced by the European historical context since the Renaissance and at the same time by the philosophy of existentialism. Since Archigram proposed their individualistic trend In the Living City Exhibition, they have created many individualistic architecture such as Living Pod, Cushicle, Suitaloon, etc. Through these experimental projects, Archlgram's concept of individual did not intend to get rid of the society itself, but to form a society based on the individual autonomy and on the interaction between individuals. In the city of Archigram, there was ultimately the new symbiosis between individual units and this symbiosis completed new world.

• The Journal of Korean Academy of Prosthodontics
• /
• 제42권1호
• /
• pp.11-20
• /
• 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.

• Journal of Physiology & Pathology in Korean Medicine
• /
• 제28권5호
• /
• pp.478-485
• /
• 2014

In order to the excellent differentiation of syndromes, we study on the individual characteristic factor by the inspection of face colour and tongue & the auscultation and olfaction. To the subject of diagnosis special books and diagnostics textbook of korean medicine, we arrange the individual characteristic factor by the inspection of face colour and tongue & the auscultation and olfaction. The inspection on the individual characteristic factor was analyzed the face colour, inspection of tongue. The auscultation and olfaction on the individual characteristic factor was analyzed the 25 types by the five-voice (五音) in Huang Di Nei Jing (黃帝內經). As the results, the individual characteristic factor is very important item of the four methods of diagnosis and the differentiation of syndromes. And Therefore the process on four methods of diagnosis and differentiation of syndromesis is necessary to divide the signs of individual characteristic factor and the signs of disease.

• Journal of the Korean Society for Aviation and Aeronautics
• /
• 제29권4호
• /
• pp.134-141
• /
• 2021

As the domestic aviation industry grows, the aviation maintenance field is also growing rapidly. This change calls for more aircraft maintenance technicians, and interest in safety accidents is also increasing. Individual safety climate indicates the importance of safety in the organization. We expect that three individual factors (training effectiveness, procedure effectiveness, and work pressure) relate to safety behavior in the workplace via individual safety climate. The purpose of this research is investigating the relationship between individual factors and aircraft maintenance technician's safety behavior. Previous studies related to individual factors were examined for literature review. Based on the previous studies, research model was constructed. Hypothesis was verified by effected data from 305 samples were employed for final survey. The results show that individual factors were meaningful factors to effect perceived safety behavior, and safety knowledge & safety motivation were related to safety compliance & safety participation.