• Asia-Pacific Journal of Business
• /
• v.15 no.2
• /
• pp.23-40
• /
• 2024

Purpose - The purpose of this study is to examine the relation between accruals quality and managers' choice on the type of voluntary disclosure. Design/methodology/approach - Samples of this study are 8,248 firm-year observations listed in Korea Stock Exchange. Poisson regression analysis was hired in order to analyze the association between disclosure frequency and accruals quality because the dependent variables are count data. Findings - First, this study finds that managers' use of non-earnings-related type of voluntary disclosure is negatively related to accruals quality while their use of earnings-related disclosure is positively related to accruals quality. Second, discretionary accruals quality as well as innate accruals quality is significantly associated with disclosure frequency. Research implications or Originality - This study extends the line of research by incorporating the content of voluntary disclosure, earnings- and non-earnings-related information. The results of this study suggest that accruals quality may play a role in the choice of disclosure manner when investigating managers' voluntary disclosure.

• International Journal of Highway Engineering
• /
• v.14 no.6
• /
• pp.121-129
• /
• 2012

PURPOSES : Traffic accidents at intersections have been increased annually so that it is required to examine the causations to reduce the accidents. However, the current existing accident models were developed mainly with non-linear regression models such as Poisson methods. These non-linear regression methods lack to reveal complicated causations for traffic accidents, though they are right choices to study randomness and non-linearity of accidents. Therefore, to reveal the complicated causations of traffic accidents, this study used structural equation methods(SEM). METHODS : SEM used in this study is a statistical technique for estimating causal relations using a combination of statistical data and qualitative causal assumptions. SEM allow exploratory modeling, meaning they are suited to theory development. The method is tested against the obtained measurement data to determine how well the model fits the data. Among the strengths of SEM is the ability to construct latent variables: variables which are not measured directly, but are estimated in the model from several measured variables. This allows the modeler to explicitly capture the unreliability of measurement in the model, which allows the structural relations between latent variables to be accurately estimated. RESULTS : The study results showed that causal factors could be grouped into 3. Factor 1 includes traffic variables, and Factor 2 contains turning traffic variables. Factor 3 consists of other road element variables such as speed limits or signal cycles. CONCLUSIONS : Non-linear regression models can be used to develop accident predictions models. However, they lack to estimate causal factors, because they select only few significant variables to raise the accuracy of the model performance. Compared to the regressions, SEM has merits to estimate causal factors affecting accidents, because it allows the structural relations between latent variables. Therefore, this study used SEM to estimate causal factors affecting accident at urban signalized intersections.

• Journal of the Korean Data Analysis Society
• /
• v.20 no.6
• /
• pp.2829-2840
• /
• 2018

The random variable with an arbitrary value or more is called semi-continuous variable or zero-inflated one in case that its boundary value is more frequently observed than expected. This means the boundary value is likely to be practically observed more than it should be theoretically under certain probability distribution. When the distribution considered is continuous, the variable is defined as semi-continuous and when one of discrete distribution is assumed for the variable, we regard it as zero-inflated. In this study, we introduce the two-part model, which consists of one part for modelling the binary response and the other part for modelling the variable greater than the boundary value. Especially, the zero-inflated regression models are explained by using Poisson distribution and negative binomial distribution. In real data analysis, we employ the zero-inflated regression models to estimate the number of days under extreme heat-wave circumstances during the last 10 years in South Korea. Based on the estimation results, we create prediction maps for the estimated number of days under heat-wave advisory and heat-wave warning by using the universal kriging, which is one of the spatial prediction methods.

• Environmental Mutagens and Carcinogens
• /
• v.25 no.4
• /
• pp.150-156
• /
• 2005

Analysis of chromosome aberration (CA) and cytokinesis-block micronucleus (CBMN) assay in peripheral lymphocytes of nurses exposed to low levels of anticancer drug and Ethylene Oxide(EO) gas in a hospital were performed. The frequency of CA was increased in the exposed compared to the controls whereas no increase of the frequency of MN was found. The frequencies of chromatid type CA were 1.2, 3.91 and 9.67 per 500 cells in the controls, workers exposed to anticancer drug and workers exposed to EO, respectively. Lower frequency of CA in nurses handling anticancer drugs with safety covers compared to those without safety covers was observed, but it was not statistically significant. The frequency of CA in nurses handling anticancer drugs increased by the frequency of mixing anticancer drugs. Poisson regression analysis showed a significant association of the frequency of chromatid type CA with age, duration of wort exposure to anticancer drug and EO gas exposure, but no association of the frequency of chromosome type CA with any variables. The results suggested that there were associations between CA and the occupational exposure to low levels of anticancer drug and EO gas.

• Journal of Korean Society of Transportation
• /
• v.31 no.2
• /
• pp.20-32
• /
• 2013

This study is aimed at identifying the relationship of transit accessibility types to its related travel frequency in the Seoul metropolitan area. A multi-level poisson regression model is employed after categorizing transit accessibility into 18 types based on locations of residential and work workplace. Analysis results offer three policy implications in improving transit use in the Seoul metropolitan area. First, increase in transit ridership can be more effectively attained when policies concerning both competitive and complementary relationships between bus and rail transit are incorporated. Second, transfer system needs to be focused on such two modal perspectives as one travels from Seoul to suburban area and residential areas given the fact that walking accessibility to bus transit is good but that to rail transit is poor. Third, it is more effective to emphasize rail transit priority rather than bus transit, especially for the travel from suburban area to the city of Seoul in order to increase transit ridership.

• The Journal of the Korea Contents Association
• /
• v.13 no.7
• /
• pp.361-368
• /
• 2013

This research aims to offer the information required for demand increase on marketing strategy level by investigating Mudeungsan visitors' demographic characteristics and social economical variables. To accomplish this study, the proper analyzing model needs to be applied because a grave error of parameters will be led if regression model appropriate for analyzing the data of a continuous probability variable is applied, in case that dependent variable is a discrete random variable which have a discrete probability distribution. Therefore data analysis was performed with Poisson model. However, as the data was showing an overdispersion, parameter was estimated with the Binomial Poisson model able to cover the problem. As a result, some explanatory variables turned out to be significant such as visitor's age, occupation, preferred season to visit, type of company, five days working, and preferring type of tourism. Author could offer to the national park the information about characteristics of core market revealed and marketing strategy for it, based on those influential variables.

• Journal of Internet of Things and Convergence
• /
• v.6 no.4
• /
• pp.7-14
• /
• 2020

This study analyzed the effect of the number of deaths of circulatory system diseases according to 12-day short-term exposure of carbon monoxide from January 2010 to December 2018, and predicted the future treatment cost of circulatory system diseases according to increased carbon monoxide concentration. Data were extracted from Air Korea of Korea Environment Corporation and Korea Statistical Office, and analyzed using Poisson regression analysis and ARIMA intervention model. For statistical processing, SPSS Ver. 21.0 program was used. The results of the study are as follows. First, as a result of analyzing the relationship between the impact of short-term carbon monoxide exposure on death of circulatory system diseases from the day to the previous 11 days, it was found that the previous 11 days had the highest impact. Second, with the increase in carbon monoxide concentration, the future circulatory system disease treatment cost was estimated at 10,123 billion won in 2019, higher than the observed value of 9,443 billion won at the end of December 2018. In addition, when summarized by month, it can be seen that the cost of treatment for circulatory diseases increases from January to December, reflecting seasonal fluctuations. Through such research, the future for a healthy life for all citizens can be realized by distributing various devices and equipment utilizing IoT to preemptively respond to the increase in air pollutants such as carbon monoxide.

• Asian Pacific Journal of Cancer Prevention
• /
• v.17 no.1
• /
• pp.361-367
• /
• 2016

We have reported a high prevalence of breast cancer in light-polluted areas in Korea. However, it is necessary to analyze the spatial effects of light polluted areas on breast cancer because light pollution levels are correlated with region proximity to central urbanized areas in studied cities. In this study, we applied a spatial regression method (an intrinsic conditional autoregressive [iCAR] model) to analyze the relationship between the incidence of breast cancer and artificial light at night (ALAN) levels in 25 regions including central city, urbanized, and rural areas. By Poisson regression analysis, there was a significant correlation between ALAN, alcohol consumption rates, and the incidence of breast cancer. We also found significant spatial effects between ALAN and the incidence of breast cancer, with an increase in the deviance information criterion (DIC) from 374.3 to 348.6 and an increase in $R^2$ from 0.574 to 0.667. Therefore, spatial analysis (an iCAR model) is more appropriate for assessing ALAN effects on breast cancer. To our knowledge, this study is the first to show spatial effects of light pollution on breast cancer, despite the limitations of an ecological study. We suggest that a decrease in ALAN could reduce breast cancer more than expected because of spatial effects.

• Health Policy and Management
• /
• v.27 no.3
• /
• pp.247-255
• /
• 2017

Background: South Korea has experienced problems with excessive pharmaceutical expenditures. In 2010, the South Korean government introduced an outpatient prescription incentive program to effectively manage pharmaceutical expenditures. Therefore, we examined the relationship between the outpatient prescription incentive program and pharmaceutical expenditures. Methods: We used data from the Korean National Health Insurance claims database, which included medical claims filed for 22,732 clinics from 2011-2014 to evaluate associated pharmaceutical expenditures. We performed multiple regression analysis and Poisson regression analysis using generalized estimating equation models to examine the associations between outpatient prescription incentives and the outcome variables. Results: The data used in this study consisted of 123,392 cases from 22,372 clinics (average 5.4 periods follow-up). Clinics that had received outpatient prescription incentives in the last period had better cost saving and Outpatient Prescribing Costliness Index (OPCI) (received: proportion of cost saving, ${\beta}=6.8179$; p-value < 0.0001; OPCI, ${\beta}=-0.0227$; p-value < 0.0001; reference = non-received). Moreover, these clinics had higher risk in the provision of outpatient prescription incentive (relative risk, 2.772; 95% confidence interval, 2.720 to 2.824). The associations were higher in clinics that had separate prescribing and dispensing programs, or had professional staff. Conclusion: The introduction of an outpatient prescription incentive program for clinics effectively managed problems with rapid increases of pharmaceutical expenditures in South Korea. However, the pharmaceutical expenditures still increased in spite of the positive impact of the outpatient prescription incentive program. Therefore, healthcare professionals and health policy makers should develop more effective alternatives (i.e., for clinics without separate prescribing and dispensing programs) based on our results.

• Tunnel and Underground Space
• /
• v.22 no.5
• /
• pp.354-364
• /
• 2012

In order to evaluate the physical properties of rock which might serve as a database for both mining and civil works, a lot of laboratory tests for Jecheon limestones were conducted to find unit weight, absorption ratio, porosity, elastic wave velocity, uniaxial compressive strength, Young's modulus, poisson's ratio, tensile strength, shore hardness, friction angle and cohesion. On investigation of the mechanical properties of both the gray limestone and the clayey limestone distributed in the studied region, the clayey limestone turned out to have more weak mechanical properties which might come from low unit weight, high absorption ratio and high porosity of rocks. The failure criteria of Jecheon limestones were discussed by means of both Mohr-Coulomb criterion and Hoek-Brown criterion. Regression analyses of the physical properties obtained from a lot of laboratory tests were also conducted by means of both linear and multiple regression analyses.