• Title/Summary/Keyword: Review Pattern

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Do Auditor's Efforts of Interim Review Curb the Analyst Forecast's Walkdown?

  • CHU, Jaeyon;KI, Eun-Sun
    • The Journal of Asian Finance, Economics and Business
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    • v.6 no.2
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    • pp.45-54
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    • 2019
  • This study examines whether auditors restrain the analysts' opportunistic behavior as reviewing the companies' interim reports. Analysts' forecasts show a walkdown pattern in which their optimism has decreased as the earnings announcement date has approached. At the beginning of the year, there is a lack of high-quality benchmark information that enables information users to judge the accuracy of analyst's earnings forecasts. Thus, early in the year, analysts are highly inspired to disseminate optimistic forecasts in order to gain manager's favor. In this study, we examine adequate benchmarks prevent analysts from disclosing optimistically biased forecasts. We conjecture that auditors' efforts might mitigate analysts' walkdown pattern. To test this hypothesis, we use data from Korea, where it is mandatory to disclose auditor's review hours. We find that the analyst forecast's walkdown decreases with the ratio as well as the number of audit hours. It implies that an auditor's effort in reviewing interim financial information has a monitoring function that reduces analysts' opportunistic optimism at the beginning of the year. We conjecture that the tendency will be more pronounced when BIG4 auditors review the interim reports. Consistent with the prediction, BIG4 auditors' interim review effort is more effective in suppressing the analysts' walkdown.

An Analysis on the Pattern of Book Reviews in the Daily Newspapers (신문서평의 성격과 경향 분석 -2001년 동아, 한국, 매일신문을 대상으로-)

  • 김상호
    • Journal of Korean Library and Information Science Society
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    • v.33 no.3
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    • pp.215-234
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    • 2002
  • The purpose of this study is to analyze the pattern of book review in the daily newspaper. Literature and social science are relatively main subject area reviewed at the daily Donga, Hankuk Mail. Each newspaper has different size of page that make much differences in quantity and quality of reviewed books, bookreviewers, and book reviews. Frequency of daily newspapers assure comparatively short timelag-intervals between publication date and review date.

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A Fundamental Study for Making a Questionnaire of Blood Stasis(瘀血) (어혈변증설문개발(瘀血辨證說問開發)을 위한 기초연구(基礎硏究))

  • Yang, Dong-Hun;Park, Young-Jae;Park, Young-Bae
    • The Journal of the Society of Korean Medicine Diagnostics
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    • v.9 no.1
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    • pp.84-97
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    • 2005
  • Background and and purpose : The aim of this study is to define the concept and to arrange symptoms of Blood stasis(瘀血) by review of other thesises, literatures connected with it and reserch trend, in order to making a questionnaire of Blood stasis(瘀血) Methods: By review of other thesises and literatures connected with it, we defined the concept and arranged. symptoms of Blood stasis(瘀血). Results: The concept of Blood stasis(瘀血) is summarized as stasis of blood, pollutant of blood and external blood of vessel. The causes and Symptoms of blood stasis is arranged. Conclusion: Review of literatures led to the selection of 48 items describing blood stasis pattern(瘀血證)

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Changes in Hospital Service Pattern Before and After the Deligated Review System (진료비 자체심사 실시전후의 진료양상변화)

  • Oh, Dae-Kyu
    • Journal of Preventive Medicine and Public Health
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    • v.16 no.1
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    • pp.121-127
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    • 1983
  • To identify the changes in professional services pattern after introducing the deligated system of claims review started in 1982, a university hospital under this system was examined. For comparison, claims of the hospital to Federation of Korean Medical Insurance Societies, where this system is not accepted, were reviewed. A total of 600 cases each were studied operated at the Departments of General Surgery & Orthopedic Surgery in 1981 and 1983. The results are summarized as follow: 1. Percentages of hospital charges for basic care was decreased by 10.2% and that for medical service increased by 8.4% in 1983. 2. After the introduction of the deligated review system, percentages of cutting off the claims was decreased by 12.4% for basic care and increased by 3.8% for medical services. 3. Percentage of testing liver function, and the frequency of administering high cost intravenous fluid injection, applicating Robinul as anesthetic premedication were decreased respectively after introducting the deligated services system.

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Development of Upper Garment Prototype for Girls in Late Elementary School (학령후기 여아의 바디스 원형 개발)

  • Kim, Hyun-Soon
    • Journal of the Korean Society of Costume
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    • v.59 no.9
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    • pp.16-25
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    • 2009
  • The purpose of this study is to develop pattern of a Upper Garment Prototype for late elementary school aged girls. The body of late elementary school aged girls changes steadily up to the adult and is characterized by its periodic noticeable physical distinctions. This study is selected a test pattern from 3 existing patterns through a preliminary wearing test, conducted wearing tests, and sensory evaluations three times to review and improve the pattern, and presented the pattern of late elementary school aged girls. The research pattern was developed considering aesthetic and functional aspect. The average score of sensory evaluation on appearance was 4.13 for the research pattern, which was higher than 2.74 for the test pattern. The according to the results of verifying significant differences in the test items between the two patterns through the t-test, in the items such as pleats in the line of a waist, the ease of the girth of a waist, the location of shoulder line was superior to the test pattern. The average score of the sensory evaluation on functionality was 4.91 for the research pattern, which was higher than 3.90 for the test pattern. The research pattern is superior to the test pattern in static posture, dynamic posture than the test pattern.

Surface Encoding Method Based on the Superposed Pattern (적층 패턴 기반의 서피스 인코딩 방법)

  • Jung, Kwang-Suk;Park, Sung-Jun
    • Journal of the Korean Society of Manufacturing Technology Engineers
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    • v.21 no.1
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    • pp.58-64
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    • 2012
  • Instead of the surface pattern arranged repeatedly in two axial direction on a plane, we propose double patterns superposing two one-axial linear patterns as a reference target for surface encoding. A upper layer of the superposed pattern is the transparent glass with grooves cut in it at a fixed pitch. The position is sensed by detecting a shift of beam due to difference of a refractive index. And a lower layer is the aluminum with color-coated grooves. The amount of beam reflected on the layer varies according to its targeting position and is detected for encoding. For the above reference pattern, we can detect two-axial positions using only the single beam. Furthermore, the pattern size can be expanded with a size of the detector kept constant, meaning that the measured range can be expanded easily. In this paper, we review the existing optical encoding methods for grid pattern, and discuss the hardware implementation of the suggested surface encoding method.

A Study on Hairstyle in Style of Subculture (하위문화 스타일에 나타난 헤어스타일 분석)

  • Son, Hyang-Mi;Cho, Hyun-Ju
    • The Research Journal of the Costume Culture
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    • v.18 no.4
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    • pp.755-773
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    • 2010
  • The purpose of the study was to examine concept of subculture and style of subculture by each age and to analyze internal meaning of hairstyle in subculture. The study carried out literary review on the basis of books related to subculture and hairstyle focused on the cradle of subculture and preceding researches of subculture style, and strived to find internal meaning of hairstyle by describing in-depth descriptive methods of qualitative research. And the study limited its range in the hairstyle in style of subculture from 1930s to early 1990s commonly described in subculture related books. As a result, there were natural pattern, cutting pattern, exaggerated pattern, set pattern, braid pattern, color pattern and addition pattern in types of hairstyle in subculture. The hairstyle in subculture symbolizes their internal value and ideology and hairstyle is a kind of language to express identity of subculture.

Comprehensive review of membranoproliferative glomerulonephritis: spotlighting the latest advances in revised classification and treatment

  • Jeong Yeon Kim
    • Childhood Kidney Diseases
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    • v.27 no.2
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    • pp.64-69
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    • 2023
  • Membranoproliferative glomerulonephritis (MPGN) is a complex group of renal diseases characterized by a specific pattern of glomerular injury that includes thickening of the capillary wall and mesangial expansion, leading to a heterogeneous group of conditions. This review article offers a comprehensive overview of MPGN, its new classification, pathophysiology, diagnostic evaluation, and management options.

A Study on the Pattern Making Theory for Steeve Cap Part of Sleeve Pattern Appropriate for the Characteristics of Arm Form (팔 형태특성에 적합한 소매패턴의 소매산부분 제도이론)

  • Cho, Kyeong-Hee;Machiko, Miyoshi
    • Journal of the Korean Society of Clothing and Textiles
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    • v.32 no.4
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    • pp.641-650
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    • 2008
  • In this study, seven models with distinctly different body types were researched and explanatory variables were reviewed. Review was done by using body measurements and the measurements of the appropriate bodice patterns in 1D, 2D, and 3D measurement methods in order to review the pattern making system and the equations for calculating the dimensions of the sleeve caps, which are readily available. Data on human bodies, which can be the criteria for each body part required for the new system for making sleeve cap part, were selected considering conditions such as items with a significantly high contribution rate from the results of regression analysis and the easiness of measurement. As a result of research, an explanatory variable required for the system for making sleeve caps with high general use was extracted. All items with the exception of the waist circumference and upper arm circumference were about the measurement of the form of human bodies, which were newly set in this study. As a result of this study, the equations for calculating the dimensions of each part of the sleeve caps showed distinct differences in comparison to the conventional system of construction.

Smokeless Tobacco (Shammah) in Saudi Arabia: A Review of its Pattern of Use, Prevalence, and Potential Role in Oral Cancer

  • Alsanosy, Rashad Mohammed
    • Asian Pacific Journal of Cancer Prevention
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    • v.15 no.16
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    • pp.6477-6483
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    • 2014
  • Background: Shammah is a traditional form of chewing tobacco [smokeless tobacco, (ST)] that is commonly used in the Middle East especially in Saudi Arabia (KSA), Yemen and Sudan. The Substance Abuse Research Centre (SARC) at Jazan University noted that no adequate research and information on the prevalence of shammah use in the province of Jazan, and KSA as well, has been provided in the scientific literature. Materials and Methods: An intensive systematic review of online databases was performed, including AMED (The Allied and Complementary Medicine Database), Biological Abstracts, Cochrane Collection Plus, Dentistry and Oral Sciences Source, E-Journals Database, EBSCO Discovery Service, MEDLINE, PEMSoft, PEP Archive, PsycARTICLES, scopus, Sciencedirect and Google Scholar. Results: Shammah is a mixture of powdered tobacco, lime, ash, black pepper, oils and flavorings. ST in KSA is placed in the buccal or lower labial vestibule of the mouth. The user (or dipper) spits out insoluble debris. The importation of ST products is prohibited in KSA. Accessible information on legislative action to control the use of ST in KSA appeared in 1990. The actual percentage use may be higher, than reported since shammah is illegal in KSA and there may be some reluctance to admit to its use. Conclusions: This review paper is an initial step in a funded research project by SARC to understand the pattern of use of shammah and provide adequate epidemiological data. One goal of this review is to generate further data for public health education.