• Management & Information Systems Review
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• v.5
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• pp.161-184
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• 2000

Accounting education research addresses a wide range of topics related to students, educational processes, educational outcomes, faculty, administrative structures, and the programs and constituents of accounting education. This study examines accounting education researches for the purpose of identifying changes in this research literature and opportunities for enhancing its development. The total number of accounting articles published each year has increased. More significant is the increase in the portion of articles based on empirical research and the decrease in the portion of non-empirical articles. And the empirical studies were classified by type of study, by type of statistics used in the study, and by whether the study referred to other accounting or non-accounting literature. These analysis suggests a number of opportunities for the development of future accounting education research: (1) review relevant non-accounting literature, (2) seek empirical tests of fundamental relationships, (3) design multi-institutional and longitudinal tests, (4) provide for aptitude-treatment interactions, and (5) focus on educational outcomes.

• Journal of Korean Library and Information Science Society
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• v.36 no.4
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• pp.199-210
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• 2005

This study reviews the research papers which deal with research evaluation in library science and discusses on quantitative and qualitative research methods, and non-empirical research. For the purpose of improving paper production system, encouragement of publishing review paper and review Journal Is recommended.

• Ocean and Polar Research
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• v.39 no.3
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• pp.233-244
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• 2017

This study seeks to analyze the needs of biotechnology companies in relation to their entry into the marine biotechnology industry and to discuss the policy implications associated with empirical tasks based on issues raised from empirical results gathered from a survey data of 200 biotechnology companies in Korea. This study made a comparison between marine and non-marine biotechnology companies and analyzed non-marine biotechnology companies' needs related to their entry into the marine biotechnology companies by using Social Network Analysis (SNA). Empirical results indicate that 23.5% of biotechnology companies produce goods using marine bio-resources. Once the utility of marine bio-resources is established, 58.8% of non-marine biotechnology companies intend to enter the marine biotechnology industry. This study also shows that non-marine biotechnology companies need technical support, information sharing, and the acquisition of raw materials to enter the marine biotechnology industry. The findings in this study provide important pointers for the direction of policies and future research in the area of marine biotechnology industry.

• Fashion & Textile Research Journal
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• v.22 no.6
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• pp.705-715
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• 2020

The domestic fashion industry of the middle and late 20th century emphasized the importance of a standardized design process; however, the values of differentiated brand individuality have become increasingly important with the qualitative·quantitative growth of designer brands. Therefore, paying attention to designer individuality (or a differentiated element of a designer brand growing up in the domestic fashion industry) this study reestablished factors of the designer brand individuality. An in-depth interview was conducted with 13 designers and consumers for empirical analysis. In order to identify concepts of designer individuality based on the theory of the brand personality by Aaker along with precedent studies, the study devised a theoretical frame to explain a conceptual structure of designer brand individuality as well as reestablish its factors as the designer individuality, design and non-design factors through empirical research. Empirical research derived the designer individuality factors as an external designer image, designer taste, design philosophy and designer personality. Design factors were derived as concept, working process and method, style and formativeness. Non-design factors were also extracted as wearing experience, wearer image, lookbook image, fashion shows and exhibitions. It is meaningful that little empirical research has been conducted on domestic fashion designers who actually run designer brands and that this study helped understand designer brands through a new approach called designer individuality.

• Journal of Korean Society on Water Environment
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• v.30 no.1
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• pp.87-94
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• 2014

According to the technical guideline of water pollutant load management, the rainfall captured ratio which can be estimated by the empirical formula is an important element to estimate reduction loads of non-point pollutants water quality control basin. In this study, the rainfall captured ratio is altered to stormwater captured ratio considering its meaning in the technical guideline of water pollutant load management, and the new empircal formula of stormwater captured ratio is suggested. In order to do this, we calculate stormwater captured ratio by using the hourly rainfall data of seven urban weather stations (Busan, Daegu, Daejeon, Gangreung, Seoul, Gwangju, and Jeju) for 43 years. The regression coefficients of the existed empirical formula cannot reflect the catchment properties at all, because they are fixed values regardless of regions. However the empirical formula of stormwater captured ratio has flexible regression coefficients by runoff coefficient(C), so it is allowed to consider the characteristics of runoff in catchment. It is expected that reduction loads of storage based water quality control basin can be more reasonably estimated than before.

• Structural Engineering and Mechanics
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• v.77 no.3
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• pp.355-368
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• 2021

The time-varying mean (TVM) component of non-stationary wind speeds is commonly extracted utilizing empirical mode decomposition (EMD) in practice, whereas the accuracy of the extracted TVM is difficult to be quantified. To deal with this problem, this paper proposes an approach to identify and extract the optimal TVM from several TVM results obtained by the EMD. It is suggested that the optimal TVM of a 10-min time history of wind speeds should meet both the following conditions: (1) the probability density function (PDF) of fluctuating wind component agrees well with the modified Gaussian function (MGF). At this stage, a coefficient p is newly defined as an evaluation index to quantify the correlation between PDF and MGF. The smaller the p is, the better the derived TVM is; (2) the number of local maxima of obtained optimal TVM within a 10-min time interval is less than 6. The proposed approach is validated by a numerical example, and it is also adopted to extract the optimal TVM from the field measurement records of wind speeds collected during a sandstorm event.

• Geomechanics and Engineering
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• v.30 no.4
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• pp.393-399
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• 2022

The Segregation Potential (SP) is one of the most widely used predictors of frost heave in cold regions. Laboratory step-freezing tests determining a representative SP at the onset of the formation of the last ice lens (near the thermal steady state condition) can predict susceptibility to frost heave. Previous work has proposed empirical semi-log fitting for determination of the representative SP and applied it to several fine-grained soils, but considering only frost-susceptible soils. The presence of fines in coarse-grained soil affects frost susceptibility. Therefore, it is required to evaluate the applicability of the empirical semi-log fitting for both frost-susceptible and non-frost-susceptible soils with fines content. This paper reports laboratory frost heave tests for fines contents of 5%-70%. The frost susceptibility of soil mixtures composed of sand and silt was classified by the representative SP, and the suitability of the empirical semi-log fitting method was assessed. Combining semi-log fitting with simple laboratory frost heave testing using a temperature-controllable cell is shown to be suitable for both frost-susceptible and non-frost-susceptible soils. In addition, initially non-frost-susceptible soil became frost susceptible at a 10%-20% weight fraction of fines. This threshold fines content matched well with transitions in the engineering characteristics of both the unfrozen and frozen soil mixtures.

• Journal of Distribution Science
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• v.16 no.7
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• pp.17-24
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• 2018

Purpose - This study focuses on the quality of nonverbal communication by the flight attendants at the airline, and the factors that contribute to improve customer behavior, thereby providing positive implications for corporate management. Research, design, data, and methodology - For the empirical analysis of this study, reliability analysis and frequency analysis were conducted. T-test and ANOVA analyses were performed. In addition, the effects of nonverbal communication have on customer behavior have regressed analysis. The collected data was empirical suing the SPSS Win 18.0. Results - Among the non-verbal communication qualities were found to significantly influence customer attitudes, and demographic differences in airline flight attendants were also shown to influence their perceptions. Empirical analysis revealed significant differences in demographic characteristics between gender, age and airlines used. Conclusions - All of the non-verbal communication's attributes were found to significantly impact customer attitude. It is used to train the importance of nonverbal communication quality for the role of cabin crew members and to enhance the loyalty of the customers to Airline. This study identifies the relationship between the impact of non-verbal communication quality on customer attitudes and implies the importance of non-verbal communication quality for airline flight attendants. Also, this study suggests that there is a close mechanism between the nonverbal communication and the customer attitudes to airlines.

• Asia-Pacific Journal of Business
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• v.14 no.4
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• pp.233-254
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• 2023

Purpose - This study aims to verify whether the effect of tax avoidance on corporate value is non-linear in the Korean financial markets. Design/methodology/approach - This study believes that the cause of the inconsistent empirical analysis results of previous studies that verified the relationship between tax avoidance and firm value may be an error in assuming linearity, and verifies whether a nonlinear relationship exists. The sample company in this study is a December settlement corporation listed on the Korean stock market, and the analysis period is from 2000 to 2021. In the empirical analysis model, Tobin's Q is used as a proxy for corporate value, tax avoidance is used as the main independent variable, and a regression model is designed with corporate size, growth rate, and debt ratio set as control variables. Findings - As a result of the empirical analysis, it can be confirmed that there is an inverted U-shaped nonlinear relationship between tax avoidance and corporate value. In the additional analysis using Ohlson (1995) firm valuation model for the robustness of the results of the empirical analysis, the same nonlinear value relationship between tax avoidance can be confirmed. Research implications or Originality - This study is considered to be meaningful in that it verifies the non-linear relationship of tax avoidance, which has not been attempted in previous studies. The meaning of the inverted U-shaped nonlinear relationship presented in this study is that corporate tax avoidance acts as a factor that increases corporate value up to a certain level, but rather becomes a factor that decreases corporate value when it exceeds a critical point. These results are expected to provide new perspectives and perspectives on tax avoidance to companies belonging to the Korean capital market.

• Transactions of the Korean Society for Noise and Vibration Engineering
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• v.22 no.12
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• pp.1199-1205
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• 2012

An empirical acoustic impedance model of acoustic resonators with extended neck at a high sound pressure environment is proposed. The acoustic resonator with extended neck into its cavity is appropriate for the launcher fairing application because the length of neck does not increase the total height of the resonator. This enables one to design slim and light acoustic resonators for launch vehicles. The suggested acoustic impedance model considers the incident pressure and geometric variables(the neck length, the perforation ratio and the hole diameter) in terms of non-dimensional variables. Several acoustic resonators with extended neck are manufactured and their wall impedances are measured according to the pre-defined incident pressure levels. Effects of non-dimensional variables on the non-linear acoustic impedance are investigated so that a simple non-linear impedance model for the launcher fairing application can be proposed. It is demonstrated that the estimated acoustic resistance and acoustic length correction show reasonable agreement with the measured ones within the range of design parameters for launcher fairings.