• Korean Journal of Logic
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• v.12 no.1
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• pp.89-110
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• 2009

This paper investigates generalizations of weakening-free uninorm logics not assuming associativity of intensional conjunction (so called fusion) &, as non-associative fuzzy-relevance logics. First, the strong t-associative monoidal uninorm logic StAMUL and its schematic extensions are introduced as non-associative propositional fuzzy-relevance logics. (Non-associativity here means that, differently from classical logic, & is no longer associative.) Then the algebraic structures corresponding to the systems are defined, and algebraic completeness results for them are provided. Next, predicate calculi corresponding to the propositional systems introduced here are considered.

• Journal of the Korean Society for Library and Information Science
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• v.50 no.1
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• pp.417-435
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• 2016

Relevance judgment is important in terms of improving the effectiveness of information retrieval systems, and it has been dominant for users to search and use images utilizing internet and digital technologies. However, in the field of image retrieval, there have been only a few studies in terms of identifying relevance criteria. The purpose of this study aims to identify and characterize the non-relevance criteria from the failed image searches. In order to achieve the purpose of this study, a total of 135 participants were recruited and a total of 1,452 criteria items were collected for this study. Analyses and identification on the data set found thirteen criteria such as 'topicality', 'visual content', 'accuracy', 'visual feature', 'completeness', 'appeal to user', 'focal point', 'bibliographic information', 'impression', 'posture', 'face feature', 'novelty', and 'time frame'. Among these criteria, 'visual content' and 'focal point' were introduced in this current study, while 'action' criterion identified in previous studies was not shown in this current study. When image needs and image uses are analyzed with these criteria, there are distinctive differences depending on different image needs and uses.

• Journal of the Korean Society for information Management
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• v.38 no.3
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• pp.1-22
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• 2021

An online experiment was conducted to test the subject-knowledge view of relevance theory in order to find evidence of a conceptual basis for relevance. Six experts in Library and Information Science (LIS), nine Master's students of LIS, and twelve non-experts judged the relevance of 14 abstracts within and outside of the LIS domain. Consistency among the judges was calculated by joint-probability agreement (PA) and interclass correlation coefficients (ICC). When using PA to analyze the judgements, non-experts had a higher consensus regardless of the task or division of groups. However, ICC calculations found Master's candidates had a higher level of consensus than non-experts within LIS, although the experts did not; and the agreement rates on the non-LIS task for all groups were only poor to moderate. It was only when the groups were analyzed as two groups (experts including Master's candidates and non-experts) that the expected trend of higher consistency among experts in the LIS task was seen.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.387-399
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• 2021

This study mainly aims to examine the effect of intangible assets on the value relevance of the Gulf Cooperation Council (GCC)-listed non-financial firms. This study tested three types of models by using a large sample of non-financial firms listed in GCC countries as emerging markets from 2008 to 2016. The types of models are accounting information (earnings per share and book value of share) without intangible assets model, intangible assets model, and accounting information (earnings per share and book value of share) with intangible assets model. Ordinary least square (OLS) shows mixed results as intangible assets improve the value relevance of accounting information positively in UAE and negatively in Kuwait but not in other countries. The study documents a robust positive relationship between intangible assets and earnings quality in terms of value relevance in KSA and Qatar. The findings provide implications for policymakers, investors, and managers. The results suggest that intangible assets can improve the value relevance in emerging markets, such as GCC, as the need to organize the requirements of information disclosures on intangible assets and provide great transparency and additional disclosure of information about intangible assets and their components.

• Journal of the Korean Society for information Management
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• v.29 no.2
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• pp.113-133
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• 2012

This study is an exploratory research on the user relevance criteria in Korean search service environments that provide integrated search results. Data were collected from 10 participants using a semi-structured interview technique. The participants conducted a web search using integrated search services, such as Naver or Daum on a self-selected topic. They were asked to judge the relevance of retrieved documents and to report their relevance criteria. As a result, the research indicated 8 user-defined relevance and non-relevance criteria. The research shows that specificity and richness are the two most important criteria yet, the user's relevance criteria have not changed much despite the change in search environment.

• Journal of the Korean Society for information Management
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• v.32 no.3
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• pp.277-293
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• 2015

This study examined the relative retrieval effectiveness after relevance feedback between two systems (Title/Abstract and Full-text) using four different sets of relevance judgment. Four relevance levels (not relevant, marginally relevant, relevant, highly relevant) are also used, each of which is determined by referees giving a relevance score to documents. This study also investigated how much the average precision was improved after relevance feedback when "marginally relevant" documents are included in the relevant class with the Title/Abstract system, and with the Full-text retrieval system as well. It is found that the Title/Abstract system benefited from relevance feedback with the marginally relevant documents. In case of the Title/Abstract system, the higher percentage of improvement was consistently obtained when including the marginally relevant documents in the relevance class, however the result was vice versa in case of the Full-text retrieval system. It implied that the marginally relevant documents in the relevant class had caused noises in the Full-text retrieval system.

• 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.

• Asia-Pacific Journal of Business
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• v.9 no.3
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• pp.71-82
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• 2018

This study verifies whether the sustainable tax strategy provides unique information on earnings persistence and brings about the difference of value relevance of accounting information. Sustainability is measured by the 5-year coefficient of variation in cash ETR, such as in McGuire et al.(2013), which measures variability in long-term performance of tax avoidance. The value relevance of accounting information in this study is modified by the Ohlson model(1995), which explains the value of the firm by using accounting information such as net assets and net income and other non-accounting information. The samples of this study are the firms listed on the securities market from 2004 to 2015 and the final samples are 3,133 firm-year. The results of this empirical analysis show that the value relevance of accounting information increases as firms have long-term and sustainable tax strategies. Most of the prior studies on tax strategies have examined the tax minimization strategy that minimizes the tax cost. However, this study is different in that the sustainability of the tax strategy affects the value relevance of accounting information. The results of this study will be useful for the users to make decision using the value relevance of accounting information.

• Journal of dental hygiene science
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• v.17 no.5
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• pp.454-461
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• 2017

The purpose of this study was to confirm the relevance of dental health capacity and pulmonary function status. The subjects of this study were adults aged 40 years and older, who participated in pulmonary function and oral examinations. The data used for this study were raw data from the sixth Korea National Health and Nutrition Examination Survey (2013~2015). Statistical analysis was performed by analysis of complex sample survey data. The results were as follows: First, restrictive and obstructive patterns were more prevalent among males than females. They were even worse in older subjects. Approximately 67% of smokers had obstructive pattern. Second, there was a relevance between dental health capacity and pulmonary function status. The functioning teeth index, number of present teeth, and number of sound teeth (ST), which are indicators of dental health, declined with decreased pulmonary function. The number of missing teeth (MT) increased as the pulmonary function deteriorated (p<0.05). Third, the relevance between dental health capacity and pulmonary function status after stratifying the life-long smoking experience was statistically significant in the tissue health (T-health) index and ST among non-smokers. The relevance between dental health capacity and pulmonary function status after stratifying the life-long smoking experience was statistically significant (p<0.05) for the T-health index, ST, and MT among smokers. However, there was no relevance between dental health capacity and pulmonary function status after stratifying the life-long smoking experience and adjusting confounding variables. In conclusion, there was a relevance between dental health capacity and pulmonary function status after confounding variables were adjusted. However, there was no relevance between dental health capacity and pulmonary function status after stratifying the life-long smoking experience and adjusting confounding variables.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.1
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• pp.417-425
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• 2020

In this paper, value relevance of the level of dependence on separate accounts in non-life-insurance companies is studied. As noted by Shim et al. (2015), the separate accounts of insurance companies consist of contracts with different attributes from the general accounts, so it is likely that firm value will vary depending on the insurer's dependence on the separate accounts. Thus, in this paper, an empirical analysis has been conducted using quarterly financial data and stock price data from domestic listed non-life-insurance companies from 2011 to 2018. The analysis shows that variables representing the level of dependence on separate accounts have a significant negative relevance to firm value. These results may suggest that changes in the proportion of a non-life-insurer's separate accounts may result in a change to its firm value under the same net assets and net income scales in aggregate accounts. This study provides management implications for the operation of separate accounts from the perspective of maximizing firm value. In addition, this study suggests that disclosure system improvement would be necessary to more directly report the operational performance of the separate accounts.