• Title/Summary/Keyword: Traffic convenience

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The Impact of Auditor-Client Traffic Convenience on Earnings Management in China

  • YIN, Hong;DU, Yanbin
    • Asian Journal of Business Environment
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    • v.11 no.4
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    • pp.5-16
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    • 2021
  • Purpose: This study aims to investigate the impact of auditor-client traffic convenience on accrual -based and real earnings management of the client firms. Research design, data and methodology: Using a sample of firms listed in Shanghai and Shenzhen Stock Exchanges over the period of 2007 to 2018, this paper empirically investigates the association between auditor-client traffic convenience and earnings management. We use three measures of auditor-client traffic convenience: railway traffic convenience, expressway traffic convenience, and air traffic convenience. The accrual-based earnings management is measured by abnormal accruals estimated by industry and year using the Modified Jones Model. Results: Findings indicate that traffic convenience is conducive to detecting and restraining positive accrual earnings management and real earnings management. After changing the measurement of independent variable and dependent variable, including potential omitted variables, the results are statistically unchanged. Further, the research shows that traffic convenience can not only improve audit quality, but also lead to higher fee premiums. Auditors didn't share with clients the cost reduction benefits caused by traffic convenience. Conclusions: Traffic convenience provides auditors with easy access to the client firms, alleviating the information asymmetry and improving corporate earnings quality. The findings have implications for regulators, audit practitioners and stakeholders.

Study on Traffic Convenience of Aged People with Mobility Disadvantage: Focusing on Hanam-eup, Miryang-city, Gyeongsangnam-provance

  • In-Ja Lim;Seong-Hak Kim;Kyong-Jin Park
    • Journal of the Korean Society of Industry Convergence
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    • v.26 no.4_1
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    • pp.537-543
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    • 2023
  • According to the statistics, Korea is expected to reach a super-aged society in 2025. In preparation for an aging society, The government is making efforts to improve in social activity and welfare for the elderly people. But in case of people who live in urban-rural mixed cities, They can not benefit from traffic convenience that is essential in social activities. For example, surveys and interviews show that, The dwellers(65+ of some urban-rural mixed cities) have many restrictions on social activities because of mobility disadvantage. Therefore, We propose that expansion for the people who need to use the voucher taxi, Increase of the public bus service and rebuilding of the bus stop terminal. We are looking forward to this study will be used as basic data for transportation policy of urban-rural mixed cities across the country.

A Study on the Development of Road Traffic Safety Moderator Robot using AHP (AHP분석을 통한 도로 교통안전지킴이 로봇 개발에 관한 연구)

  • Lee, Young Woo;Kwon, Hyuck Jun
    • International Journal of Highway Engineering
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    • v.16 no.6
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    • pp.159-167
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    • 2014
  • PURPOSES : The purpose of this study is to analyze the requirements of the road traffic safety moderator robot when road repairing. The road traffic safety moderator robot is road traffic safety equipment and to conversions mechanical engineering and IT when road repairing. METHODS : The study used AHP based on the survey from road repair related expert that field engineers, design engineers, public officials and professors. The survey used paired comparison. The survey items were safety, convenience and economics. The safety is classified as visibility or efficiency, the convenience is classified as utility or mobility and the economics is classified as initial investment cost or maintenance $ management cost. The survey alternatives were the road traffic safety moderator robot, traffic regulation by human, traffic regulation by mannequin and traffic signs. The software for AHP is Expert Choice 2000. RESULTS : The results of AHP analyze, the weighted value of safety was analyzed with the highest at 0.488 of survey items. The weighted value of convenience was analyzed at 0.295, the weighted value of economics was analyzed at 0.218. The results of the road traffic safety moderator robot, the weight value of efficiency and utility were analyzed with the highest at 0.284 and 0.259 of alternatives. The weighted value of initial investment cost and maintenance & management cost were analyzed with the lowest at 0.203 and 0.211 of alternatives. The consistency test results of each items, null hypothesis is rejected because the CR values were 0.000 respectively. Therefore, the study results are consistency. CONCLUSIONS : The result of this study, overall value of the road traffic safety moderator robot came off second-best of other alternatives. The road traffic safety moderator robot has been received highest praise by the result of the study as good road traffic safety equipment when road repairing because the weighted values of efficiency and utility were analyzed with the highest of survey items. The efficiency mean securing safety and the utility mean practical assistance when road repairing. The results of this study showed that the road traffic safety moderator robot will effective for traffic safety when road repairing. economics and visibility are that supplementation of the road traffic safety moderator robot because the weighted values of economics and visibility were analyzed with the lowest of survey items. The consistency test results are consistency because the CR values were 0.000 respectively.

Study on Selection Factor in Choosing Dental Clinic (치과의료기관의 선택요인에 관한 연구)

  • Lee, Gyu-Sun
    • Journal of Technologic Dentistry
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    • v.31 no.2
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    • pp.15-22
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    • 2009
  • This study examined and analyzed the demographical characteristics of the study target and their expectancy level on the factors in selecting dental medical institutes (basic elements of dental clinics, traffic convenience, physical environment of dental clinic and explicit qualification of dentist) with the questionnaire survey method with 222 questionnaires answered and returned (return rate 88.8%) out of 250 copies distributed to the 1st, 2nd and 3rdyear college students attending technical colleges located in Cheongwon-Gun, Chungbuk, Korea from March 26 to April 7, 2009. The results of this study are as follows: 1. The demographical characteristics of the study target group consisting of 225 college students include 92.3% of age 20s (205 students); 123 males (55.4%) and 99 females (44.6%); the number of those who had at least one experience to visit dental clinic was 199 (89.6%) and 23 (10.4%) of those with no-visiting experience. 2. The descriptive statistics for the selection factor showed that basic elements, traffic convenience, physical environment and explicit qualification of dentist were regarded important as in order. In particular, the factors considered in selecting dental clinic was ordered from most to least in their importance beginning with cleanness of dental clinic as the most important factor, dentist's trustworthiness, kindness of medical staffs, low medical fee, dentist's knowledge level, modernized medical equipments and convenience in using medical facilities as the least. On the contrary, brand name of dental clinic, age, college, sex and appearance of dentist were rated low in order in terms of their importance in selecting dental clinic. 3. As for the difference in the selection factors across demographical characteristics, while male students placed importance on traffic convenience and physical environment of dental clinic, female students placed more importance on dentist's qualification and basic elements of dental clinic. With respect to the difference in the selection factors across the visiting experiences, while those with visiting experience regard traffic convenience more importantly, those without visiting experience regarded physical environment of dental clinic, dentist's qualification and basic elements of dental clinic. 4. In terms of pearson correlation coefficient, the result showed that all aspects in selecting dental clinic were positively correlated. Particularly, the correlation between physical environment of dental clinic and dentist's explicit qualification were correlated highest. Significant positive correlations were found high in traffic convenience, physical environment of dental clinic, dentist's explicit qualification and basic elements of dental clinic in order.

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A Study on Clothing Shopping Orientations and Store Choice Criteria on Department stores Consumers (백화점 소비자의 의복쇼핑 성향과 점포선택기준에 관한 연구)

  • 차인숙;이경희
    • Journal of the Korean Society of Clothing and Textiles
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    • v.23 no.2
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    • pp.284-295
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    • 1999
  • The purpose of this study was to investigate characteristics on Department stores consumers and to compare consumer characteristics among shopper types and department store types. For this purpose an ethnographic approach which is a kind of qualitative analysis was performed first. And then The data were collected from 600 female consumers over twenties and residing in Pusan Finally 499 data were used for the statistical analysis. 1. The results of clothing shopping orientations study were as follows : As a result of qualitative analysis those who patronize department stores were recreational/convenience shoppers. From quantitative analysis clothing shopping orientations were factor analyzed. which resulted in eight factors ; Recreational Shopping Convenience Shopping. Sensibility Seeking Well-Known Brand Preference Fashion Seeking Economic Shopping Sel-confidence in clothing shopping Convenient store shopping. 2. The results of store choice criteria study were as follows: As a result of concentrative observation eight store choice criteria dimensions were categorized : Service Store Atmosphere Promotion/Facilities Product Convenience Advertisement VMD Traffic/Location Convenience. From quantitative analysis eight store choice criteria factors emerged; Service Store Atmosphere Promotion/Facilities Assortment Shopping Convenience Advertisement VMD Traffic/Location Convenience. 3. According to the factor scores of recreational shopping and Convenience shopping consumers were segmented into four shopper types ; High Shopping-involved Shopper Recreational Shopper Convenience Shopper and Low Shopping-involved Shopper. Department types were divided into a large enterprise department stores and local department stores. Consumer characteristics such as clothing shopping orientations store choice criteria purchase behavior variables and demographic variables were significantly different in shopper types and department store types were significantly different in clothing shopping orientations and tore choice criteria.

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A Study on the Verification of Traffic Flow and Traffic Accident Cognitive Function for Road Traffic Situation Cognitive System

  • Am-suk, Oh
    • Journal of information and communication convergence engineering
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    • v.20 no.4
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    • pp.273-279
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    • 2022
  • Owing to the need to establish a cooperative-intelligent transport system (C-ITS) environment in the transportation sector locally and abroad, various research and development efforts such as high-tech road infrastructure, connection technology between road components, and traffic information systems are currently underway. However, the current central control center-oriented information collection and provision service structure and the insufficient road infrastructure limit the realization of the C-ITS, which requires a diversity of traffic information, real-time data, advanced traffic safety management, and transportation convenience services. In this study, a network construction method based on the existing received signal strength indicator (RSSI) selected as a comparison target, and the experimental target and the proposed intelligent edge network compared and analyzed. The result of the analysis showed that the data transmission rate in the intelligent edge network was 97.48%, the data transmission time was 215 ms, and the recovery time of network failure was 49,983 ms.

Study of control technical of cross load at New traffic system (신교통시스템의 교차로 제어기술연구)

  • Lee, Soo-Hwan;Park, Jae-Young
    • Proceedings of the KIEE Conference
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    • 2009.07a
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    • pp.1175_1176
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    • 2009
  • In comparison with different mass transportation systems, the streetcar is lower, both in speed and transportation capacity. However, it has the advantage of reducing the cost of construction, because it makes infrastructure simple, by using the road. It is proper in the city, where the population is few, to raise the efficiency of traffic. The convenience is high to passengers. On time accuracy and the commercial speed is influenced by operating condition. Generally that is organized into 21m degree in 6 quantity. All passengers in a streetcar are about 180 people. The maximum speed is 40~60km/h. When road traffic is considered, the speed can be reduced to 15km/h. To enhance the speed, the construction of a priority signaling system is necessary which is integrated with the road traffic operation information system. In order to develop a better Traffic Control System which is connected to a Traffic Control Center, a Priority Signaling System which incorporates Intersection Control Technics must be included.

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Analysis of Regional Transit Convenience in Seoul Public Transportation Networks Using Smart Card Big Data (스마트카드 빅데이터를 이용한 서울시 지역별 대중교통 이동 편의성 분석)

  • Moon, Hyunkoo;Oh, Kyuhyup;Kim, SangKuk;Jung, Jae-Yoon
    • Journal of Korean Institute of Industrial Engineers
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    • v.42 no.4
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    • pp.296-303
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    • 2016
  • In public transportation, smart cards have been introduced for the purpose of convenient payment systems. The smart card transaction data can be utilized not only for the exact and convenient payment but also for civil planning based on travel tracking of citizens. This paper focuses on the analysis of the transportation convenience using the smart card big data. To this end, a new index is developed to measure the transit convenience of each region by considering how passengers actually experience the transportation network in their travels. The movement data such as movement distance, time and amount between regions are utilized to access the public transportation convenience of each region. A smart card data of five working days in March is used to evaluate the transit convenience of each region in Seoul city. The contribution of this study is that a new transit convenience measure was developed based on the reality data. It is expected that this measure can be used as a means of quantitative analysis in civil planning such as a traffic policy or local policy.

A Study on Motives and Effective Variables of Residential Mobility (주거이동의 동기와 영향변인 분석 -진주시 집합주택을 중심으로-)

  • 고경필
    • Journal of the Korean housing association
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    • v.10 no.1
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    • pp.85-95
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    • 1999
  • The purpose of this study was to analyze the motives of residential mobility and variables which effect it through surveying questionaires of 240 housewives who lived in a tenement house. The analytical methods adopted in this study were factor analysis, one-way ANOVA, Duncan's multiple range test, multiple regression analysis. The SPSS+ program was used in analysis. The major findings were as follows: First, the motives were composed of 6 factors ; housing improvement, housing policy, accumulation of property, comfortable residential environment, educational environment, traffic convenience. Second, there were a significant differences in residential mobility according to socio-demographic and housing variables. Third, in analysis of variables which effect residential mobility, a housing improvement influenced by socio-demographic variables, an comfortable residential environment influenced by housing variables and also family life cycle was a variable that effect factors such as housing policy, accumulation of property, educational environment and traffic convenience.

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Architectural and Interior Design of Chosun University Hospital Medical Center (조선대학교 병원 전문진료센타 설계)

  • Park, Young-Ho
    • Proceedings of the Korean Institute of Interior Design Conference
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    • 2005.10a
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    • pp.191-192
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    • 2005
  • This project is to establish an annex clinic center under 5 floors with gross floor area of 3,000 Pyeong behind existing Chosun university Hospital main building with 600 beds. The goal of the design is connecting the new clinic center with the existing main building and completing a combined hospital that has synergy effects. Given the old condition of the hospital and characteristics of the ground, I tried to embody the image of Medical Pulse, which is very alive with strong pulse, and suggest vision of 21st century hospital. First, one main entrance as a combined hospital. For optimum access and functions, I used the entrance of existing building as the only main entrance of new combined hospital, rearrange the road in front of the main building and improve traffic system, and upgrade the image and function of combined main entrance by planning new atrium united robby that makes link to the main building easier. Second, section planning considering the optimum functions and convenience. I established 4 floors linking functionally with the existing building, minimized vertical traffic line, and enhanced convenience through barrier free environment, which is a horizontal traffic line without barriers, crucial to hospital. Third, combined zoning generating synergy effects. I linked sterilizing room with logistics center by operating room and service bridge, and arranged central treatment department horizontally, Also, by horizontally arranging cancer center and department of nuclear medicine close with PET and cyclotron center, I established identity of specialized departments.

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