• 제목/요약/키워드: Prior Opinion

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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
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    • 제7권11호
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    • pp.169-176
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    • 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.

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

  • 박경옥;류현수
    • 한국주거학회논문집
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    • 제23권3호
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    • pp.1-11
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    • 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.

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

  • 김경모;송현진
    • 한국언론정보학보
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    • 제56권
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    • pp.194-218
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    • 2011
  • 이 연구는 온라인 토론 과정에서 메시지 품질과 토론 연결망 구조, 그리고 여론지도력의 관계를 탐색했다. 서울시 무상급식 논란이 벌어진 온라인 커뮤니티의 실제 토론사례를 분석한 결과, 메시지 품질과 연결망 지수, 주목과 반응이 모두 밀접한 관련을 맺고 있었다. 메시지 품질이 높은 토론자는 활발한 의견 교환을 유도해 토론 연결망에서 중심위치를 차지하면서 다른 토론자의 주목과 반응을 이끄는 여론지도력을 행사했다. 그러나 메시지 품질이 주목과 반응을 직접 유인하기보다 연결망 위치와 역할이 메시지 품질의 효과를 매개하고 있어 온라인 여론지도력이 토론자의 메시지 품질과 구조적 위치의 복합적 영향력임을 알 수 있었다. 한편, 여론지도층의 높은 메시지 품질에도 불구하고 연결망의 구조적 효과가 전체 토론의 합리성을 제약해 고립된 숙의와 여론 극화를 유인했다. 마지막으로, 메시지 품질의 여론지도력을 매개하는 연결망 구조와 여론지각의 상호작용 효과는 여론을 주도하는 다수여론집단에서 강하게 관찰됐다. 분석결과를 토대로 온라인 여론지도력 연구에서 토론 연결망의 구조적 효과가 지니는 함의를 논의했다.

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

  • 박경옥;류현수
    • 한국주거학회:학술대회논문집
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    • 한국주거학회 2011년도 춘계학술발표대회 논문집
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    • pp.69-74
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    • 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.

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

  • 홍희숙
    • 한국의류학회지
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    • 제21권3호
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    • pp.607-620
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    • 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.

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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)
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    • 제13권5호
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    • pp.2529-2543
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    • 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.

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

  • 김영옥
    • 한국생활과학회지
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    • 제8권1호
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    • pp.29-43
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    • 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.

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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
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    • 제5권2호
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    • pp.84-103
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    • 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.

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

  • 김성태;라스 윌나트;데이비드 위버
    • 한국언론정보학보
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    • 제32권
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    • pp.49-73
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    • 2006
  • 이 연구는 사람들이 전통적인 여론조사와 온라인 여론조사를 통해 얻어진 결과를 어떻게 다르게 인식하는가를 제3자효과론 (Third Person Effects)을 중심으로 살펴보았다. 미디어의 영향이 본인보다 다른 사람에게 더 클 것이라는 제 3자효과론은 그 동안 미디어효과 연구분야에서 폭넓게 적용되어 왔다. 하지만 최근 인터넷을 이용한 온라인 여론조사의 광범위한 사용으로 과연 이러한 여론조사에서, 특히 우리가 기존에 사용해왔던 전화를 통한 무작위 표본조사와 대표성이 약한 온라인 여론조사의 차이를 고려할 때, 실질적으로 미디어 이용자 입장에서는 얼마나 그 차이를 인식하는지는 매우 중요한 연구과제라 할 수 있다. 뿐만아니라, 서로 다른 두 가지 유형의 여론조사의 결과가 수용자에게 미치는 영향 측면에서 서로 다른 크기의 제 3자 효과가 나타나는지에 대한 관심도 커질 수밖에 없다. 이를 위해서 서베이와 실험연구 두 방법을 병용하여 이 문제에 대한 좀더 심층적인 분석을 시도하였다.

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

  • 노건수
    • 한국항공운항학회지
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    • 제17권4호
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    • pp.70-75
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    • 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.

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