• Title/Summary/Keyword: Prior Opinion

Search Result 61, Processing Time 0.026 seconds

Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion

  • HARDI, Hardi;WIGUNA, Meilda;HARIYANI, Eka;PUTRA, Adhitya Agri
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.7 no.11
    • /
    • pp.169-176
    • /
    • 2020
  • Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping, prior opinion, audit quality, and financial condition on going concern opinion. Research sample consists of 80 listed manufacturing companies on the Indonesian Stock Exchange surveyed between 2013 and 2017. Analysis data uses logistic regression. Based on the result, prior opinion affects going concern opinion, while opinion shopping, audit quality, and financial condition have no effect on going concern opinion. The significant effect of prior opinion on going concern opinion indicates that auditors consider the evaluation of the previous condition of companies' concern problematic since going concern is hard to be solved in a short-term period. This research provides recommendations for companies to increase their business ability so going concern problem can be avoided. This research also suggests to auditors to consider prior opinion to issue current opinion since previous companies' condition can be used as a general picture to initiate the auditing process.

Case Study of Opinion Coordination between Residents and Coordinators on the Planning Process of Community Housing in Sungmisan Village (성미산마을 공동체주거 계획과정의 거주자와 코디네이터의 의견조정 사례연구)

  • Park, Kyoung-Ok;Ryu, Hyun-Soo
    • Journal of the Korean housing association
    • /
    • v.23 no.3
    • /
    • pp.1-11
    • /
    • 2012
  • The purpose of this study was to make clear considerations in the planning of community housing and the roles of coordinators. Seongmisan village, a representative urban community village in Seoul, was selected for this study on problem solving between residents and opinion coordination between residents and coordinators. For this qualitative research, 2 residents and 2 coordinators answered 'open questionnaires' on prior basic planning, land purchase, financing, architectural planning, construction and inspection, and actual living conditions thereafter. They were each interviewed for 2 hours at a time that was 14-16 months after the residents started living in the new houses, and the records were transcribed. The following was the result. 1) The residents, who ruled the steps of prior basic planning and land purchase, did not have sufficient information or knowledge of the construction of community housing, so that they faced difficulties especially in the legal and financial aspects. 2) The coordinators participated in the project at the steps of architectural planning and construction. The residents accepted the coordinators' opinions on the choice of floor and position, and the coordinators listened to the residents' opinions on individual plans and finishing materials. In the construction step, however, there was conflict between them, and dissatisfaction occurred on the completion time and construction cost. For the successful construction of community housing, a professional coordination company needs to join the project to establish a system of opinion coordinating from the step of prior basic planning to the step of afterconstruction management.

Message Quality, Structural Positions in Discussion Network, and Opinion Leadership: A Case Analysis of 'Free-Lunch Debate' in Online Political Discussion (메시지 품질과 토론 연결망의 구조적 위치, 그리고 여론지도력: 서울시 '무상급식 논란'의 온라인 정치토론 사례 분석)

  • Kim, Kyung-Mo;Song, Hyun-Jin
    • Korean journal of communication and information
    • /
    • v.56
    • /
    • pp.194-218
    • /
    • 2011
  • Focusing on the individuals' structural positions and roles in the internet discussion network, this research explores whether and how the opinion leaders' network characteristics are associated with the message quality and interpersonal influence in terms of attention-drawing and response-generation, which prior studies often failed to fully explicate. Findings suggest that discussion participants with high message quality occupy more central positions in the discussion network, thus enjoy more attention and responses of other following participants. However, opinion leader's network centralities, which tap the structural positions and unique roles in the online discussion network, systematically mediate the effect of the message quality on interpersonal influence. Moreover, significant interaction between opinion perception and network centrality was found only on the majority opinion group, rendering the entire discussion structure toward more enclaved deliberation and group polarization. Taken together, the results imply that the influence of the online opinion leader can only be substantiated with participant's central positions in the discussion network, which has been ignored by the prior opinion leadership research.

  • PDF

Planning Process of Cooperative Housing in Sungmisan Village - Focused on Characteristics of Communication between Residents and Coordinator (성미산마을 공동체주거의 계획과정 - 거주자와 코디네이터의 상호 의견조정 특성을 중심으로-)

  • Park, Kyoung-Ok;Ryu, Hyun-Soo
    • Proceeding of Spring/Autumn Annual Conference of KHA
    • /
    • 2011.04a
    • /
    • pp.69-74
    • /
    • 2011
  • The purpose of this study is to give meaningful information about the coordination process in the construction of cooperative housing, hoping that the interest in this type of housing would spread wide in Korea. The Seongmisan village, a representative urban community village in Seoul, was studied in this study on the opinion coordination between residents and coordinators. For this qualitative research, 2 residents and 2 coordinators answered the 'open questionnaires' on the prior basic planning, land purchase, financing, architectural planning, construction & inspection, and the actual life thereafter. Following is the result. 1) The residents, in almost every step from the prior basic planning to the construction, had no sufficient information or knowledge especially in the legal or financial aspects. It explains why the coordinator has to participate in every step educating residents by means of the workshop or debate with professionals. 2) The construction cost was the most debated topic, which means that the cost has to be accurately projected by the coordinator. The confidence and success of the project stems from the accurate projection and transparent management of the construction cost.

  • PDF

Variables Predicting Advertisement Preference and Intention to Purchase Product in Sexuality-Oriented Jeans Advertising (성적 소구에 의한 진 의류 광고의 선호도 및 제품 구매의도에 대한 예측 변인 규명)

  • 홍희숙
    • Journal of the Korean Society of Clothing and Textiles
    • /
    • v.21 no.3
    • /
    • pp.607-620
    • /
    • 1997
  • The purpose of this study was to identify the variables which could predict advertisement preference and intention to purchase product in sexuality-oriented fashion advertising. The data were collected using questionnaires which contained nine advertisements of Guess jeans, selected from Vogue magazine published from 1990 to 1996.441 college students (female= 225, male=216) living in Seoul, Korea participated in the study. The data were analyzed by factor analysis and stepwise elimination method of multiful regression analysis. The results of this study were as follows: First, seven factors of New Young Generation oriented characteristics were identified: fashion, individuality, preferences of caffa or reggae bar with affective mood, expression of emotion, individualism, preferences of a foreign-made product/western culture oriented tastes and activity of fan club/chatting through personal computers. Three factors of fashion advertising involvement were identified: social involvement, hedonic involvement and utilitarian involvement. Second, the variables which predicted preferences of advertisements in sexuality-oriented fashion advertising were perceived eroticism levels, hedonic involvenent, prior brand attitude and preference of a foreign-made product/western culture oriented tastes in the case of females, while perceived eroticism levels, hedonic involvenent prior brand attitude, preference of a foreign-made product/western culture oriented tastes and activity of fan club/ chatting through personal computers were identified as predictor variables for males. Third, the intention to purchase product was predicted by preference of a foreign-made product/western culture oriented tastes, prior brand attitude, hedonic involvenent and fashion for females, and by perceived eroticism levels, fashion opinion leadership, hedonic involvenent and prior brand attitude in the case of males.

  • PDF

No-reference Sharpness Index for Scanning Electron Microscopy Images Based on Dark Channel Prior

  • Li, Qiaoyue;Li, Leida;Lu, Zhaolin;Zhou, Yu;Zhu, Hancheng
    • KSII Transactions on Internet and Information Systems (TIIS)
    • /
    • v.13 no.5
    • /
    • pp.2529-2543
    • /
    • 2019
  • Scanning electron microscopy (SEM) image can link with the microscopic world through reflecting interaction between electrons and materials. The SEM images are easily subject to blurring distortions during the imaging process. Inspired by the fact that dark channel prior captures the changes to blurred SEM images caused by the blur process, we propose a method to evaluate the SEM images sharpness based on the dark channel prior. A SEM image database is first established with mean opinion score collected as ground truth. For the quality assessment of the SEM image, the dark channel map is generated. Since blurring is typically characterized by the spread of edge, edge of dark channel map is extracted. Then noise is removed by an edge-preserving filter. Finally, the maximum gradient and the average gradient of image are combined to generate the final sharpness score. The experimental results on the SEM blurred image database show that the proposed algorithm outperforms both the existing state-of-the-art image sharpness metrics and the general-purpose no-reference quality metrics.

A Study on the View of Choice of Spouse and Marriage of Unmarried Women's College Students (우리나라 여대생의 배우자 선택 및 결혼관에 관한 조사연구)

  • Kim, Young-Ock
    • Korean Journal of Human Ecology
    • /
    • v.8 no.1
    • /
    • pp.29-43
    • /
    • 1999
  • This study was carried out to investigate the view of the choice of spouse and marriage of unmarried women's college students. Most respondents in this study think that the optimum age for marriage is 27 and prefer a seniority in age of 3-4 years who feels in love as the future husband. Also, they wish that the job of future husband be a technical expert. Approximately 63% of respondents recognize the necessity of marriage but 38% of respondents do not show a positive opinion for marriage. They also expect the emotional stabilization or partnership from marriage. Majority of respondents show a negative response to the marriage as means to solve economic difficulties. However, only 25.9% of respondents strongly show the negative opinion. In the acquaintance of the opposite sex in the purpose for marriage, most respondent are negative. However, they are positive in keeping virginal purity prior to marriage. Also, it has revealed that respondents want a partnership through allotment in domestic duties including baby sitting rather than household management through patriarchal system. In household economy, they prefer sharing living expenses and having a job after marriage. In choosing an ideal husband, although the academic background is considered as an important factor, but the present occupation is more important than the academic background. Also, one of the priority to choosing a spouse is influenced by each household circumstance and economic balance. About half of respondents want their parents-in-law to be alive, however, few respondents want to live together with parents-in-law.

  • PDF

Bridging the Age-Related Communication Gap: An Encounter Between Senior Citizens and Communication Students Towards Social Integration

  • Bantugan, Brian Saludes;Bantugan, Fe C.;Urbano, Ricardo C.
    • Asian Journal for Public Opinion Research
    • /
    • v.5 no.2
    • /
    • pp.84-103
    • /
    • 2018
  • This paper is built upon an attempt to answer the question: "What can be done to facilitate social integration between the elderly of Bagac, Bataan and the communication students of St. Paul University Manila?" The research was designed as a qualitative inquiry that involved an outreach activity by 24 dominantly female students of Development Communication to the senior citizens of Bagac, Bataan (Philippines) and a reflection period involving the students. The students were tasked to pay special attention to the digital engagements and/or disengagements of the elderly to allow them to learn more about the difficulties and potential of using social media in development-related projects involving senior citizens. The actual two-hour encounter involved socialization between the elderly and the students. The students, prior to the encounter, were tasked to generate the funds, use them to acquire and prepare the gifts, develop the program during the actual encounter based on research-based guidelines, and photo document the entire activity. They were given guide questions for reflections a week after. The reflections were thematically analyzed and revealed that in order to facilitate greater social integration between the elderly and the communication students. The university should address the health and digital aversion issues that intensify the sense of isolation of the elderly experience daily. This can be done by enhancing the communication skills of the communication students in 16 areas.

Measuring the Third-Person Effects of Public Opinion Polls: Focusing On Online Polls (여론조사보도에 대한 제3자효과 검증: 온라인 여론조사를 주목하며)

  • Kim, Sung-Tae;Willnat, Las;Weaver, David
    • Korean journal of communication and information
    • /
    • v.32
    • /
    • pp.49-73
    • /
    • 2006
  • During the past decades, public opinion polls have become an ubiquitous tool for probing the complexity of people's beliefs and attitudes on a wide variety of issues. Especially since the late 1970s, the use of polls by news organizations has increased dramatically. Along with the proliferation of traditional polls, in the past few years pollsters and news organizations have come to recognize the advantages of online polls. Increasingly there has been more effort to take the pulse of the public through the Internet. With the Internet's rapid growth during the past years, advocates of online polling often emphasize the relative advantages over traditional polls. Researchers from Harris Black International Ltd., for example, argue that "Internet polling is less expensive and faster and offers higher response rates than telephone surveys." Moreover, since many of the newer online polls draw respondents from large databases of registered Internet users, results of online polls have become more balanced. A series of Harris Black online polls conducted during the 1998 gubernatorial and senatorial elections, for example, has accurately projected the winners in 21 of the 22 races it tracked. Many researchers, however, severely criticize online polls for not being representative of the larger population. Despite the often enormous number of participants, Internet users who participate in online polls tend to be younger, better educated and more affluent than the general population. As Traugott pointed out, the people polled in Internet surveys are a "self selected" group, and thus "have volunteered to be part of the test sample, which could mean they are more comfortable with technology, more informed about news and events ... than Americans who aren't online." The fact that users of online polls are self selected and demographically very different from Americans who have no access to the Internet is likely to influence the estimates of what the majority of people think about social or political issues. One of the goals of this study is therefore to analyze whether people perceive traditional and online public opinion polls differently. While most people might not differentiate sufficiently between traditional random sample polls and non representative online polls, some audiences might perceive online polls as more useful and representative. Since most online polls allow some form of direct participation, mostly in the form of an instant vote by mouse click, and often present their findings based on huge numbers of respondents, consumers of these polls might perceive them as more accurate, representative or reliable than traditional random sample polls. If that is true, perceptions of public opinion in society could be significantly distorted for those who rely on or participate in online polls. In addition to investigating how people perceive random sample and online polls, this study focuses on the perceived impact of public opinion polls. Similar to these past studies, which focused on how public opinion polls can influence the perception of mass opinion, this study will analyze how people perceive the effects of polls on themselves and other people. This interest springs from prior studies of the "third person effect," which have found that people often tend to perceive that persuasive communications exert a stronger influence on others than on themselves. While most studies concerned with the political effects of public opinion polls show that exit polls and early reporting of election returns have only weak or no effects on the outcome of election campaigns, some empirical findings suggest that exposure to polls can move people's opinions both toward and away from perceived majority opinion. Thus, if people indeed believe that polls influence others more than themselves, perceptions of majority opinion could be significantly altered because people might anticipate that others will react more strongly to poll results.

  • PDF

A Study on B737NG Aircraft Tail Strike during Takeoff (B737NG 항공기 이륙 중 미부지면접촉에 관한 연구)

  • Noh, Kun-Soo
    • Journal of the Korean Society for Aviation and Aeronautics
    • /
    • v.17 no.4
    • /
    • pp.70-75
    • /
    • 2009
  • According to the aviation statistics, tail strike incidents and accidents are cyclic. Although many tail strikes occurred during takeoff, these are less than during landing cases. Many cases are related on human factors. In my opinion it is possible to analyze the causes of takeoff tail strikes to some extent. There are major casual factors of tail strike during takeoff such as; (1) Mis-trimmed horizontal stabilizer (2) premature rotation prior to $V_R$ (3) Excessive pitch up rate during rotation (4) Improper use of the flight director. Among these causes improper use of flight director is excluded in this paper because it is recommended that pilot should use flight director after airborne. So I analyzed the other three causes as following. Firstly, because mis-trimmed stabilizer is related to center of gravity(CG), the relationship between stabilizer and CG is reviewed. Secondly, concerned premature rotation prior to $V_R$ I reviewed the background of rotation speed($V_R$) establishment and analyzed theoretically what speed leads to tail strikes. Thirdly, concerning excessive pitch up rate during rotation I analyzed what excessive pitch up rate can decrease ground clearance while using FDR data.

  • PDF