• 제목/요약/키워드: Words of Interest

검색결과 388건 처리시간 0.028초

Newly Extended Audit Report and Cost of Debt: Empirical Evidence from Thailand

  • WUTTICHINDANON, Suneerat;ISSARAWORNRAWANICH, Panya
    • The Journal of Asian Finance, Economics and Business
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    • 제9권4호
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    • pp.261-272
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    • 2022
  • This study examined the association between key audit matters (KAM) and the cost of debt. Financial records and auditors' reports were used to collect data for the fiscal years 2016 and 2017, which were the first two years after KAM was implemented in Thailand. Samples are listed companies in Thailand, where the financial system is primarily debt-based and external auditors play an important role in maintaining financial reporting quality. The final samples for the two-year period consist of 770 observations. The KAM is measured in three aspects: the number of issues, the number of words, and the readability, while the cost of debt is measured by the ratio of interest expense to total debt. The research finds that the KAM readability is significantly and negatively related to the cost of debt. Meanwhile, the number of issues and words have no significant effect on the cost of debt. The finding suggests that auditors' writing skills play a crucial role in the lending decisions of creditors.

Analysis of Social Network Service Data to Estimate Tourist Interests in Green Tour Activities

  • Rah, HyungChul;Park, Sungho;Kim, Miok;Cho, Youngbeen;Yoo, Kwan-Hee
    • International Journal of Contents
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    • 제14권3호
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    • pp.27-31
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    • 2018
  • Social network service (SNS) data related to green tourism were used to estimate preferred tour sites and users' interests. Keywords related with green tour activities were employed to search the SNS data. SNS data were collected from Korean blogs such as Naver and Daum from June $1^{st}$ to August $31^{st}$ between 2015 and 2017 using text-mining solution. During the study period, seven hundred and five posts were analyzed. Associated words that frequently co-occurred with keywords were classified into different categories depending on the nature of associated words. Associated words included swimming pools and camping sites (location); experience and swimming pools (attribute); and water play and culture (culture/leisure). Our data suggest that SNS users with experience of green tourism in Korea exhibited interest in green tourism with swimming pools, camping sites, experience, water play and/or culture rather than particular popular sites. Based on the findings, it is recommended that preferred facilities such as swimming pools should be provided at green tourism sites to meet the users' needs and to facilitate green tourism.

Object Cataloging Using Heterogeneous Local Features for Image Retrieval

  • Islam, Mohammad Khairul;Jahan, Farah;Baek, Joong Hwan
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제9권11호
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    • pp.4534-4555
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    • 2015
  • We propose a robust object cataloging method using multiple locally distinct heterogeneous features for aiding image retrieval. Due to challenges such as variations in object size, orientation, illumination etc. object recognition is extraordinarily challenging problem. In these circumstances, we adapt local interest point detection method which locates prototypical local components in object imageries. In each local component, we exploit heterogeneous features such as gradient-weighted orientation histogram, sum of wavelet responses, histograms using different color spaces etc. and combine these features together to describe each component divergently. A global signature is formed by adapting the concept of bag of feature model which counts frequencies of its local components with respect to words in a dictionary. The proposed method demonstrates its excellence in classifying objects in various complex backgrounds. Our proposed local feature shows classification accuracy of 98% while SURF,SIFT, BRISK and FREAK get 81%, 88%, 84% and 87% respectively.

천부경의 본의해석

  • 이천효
    • 한국도서관정보학회지
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    • 제25권
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    • pp.143-166
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    • 1996
  • Recently Orientalism becomes the center of public interest. So many books related to Cheon Pu Kyung(천부경) are published in Korea. But the present writer thinks that such literature doesn#t communicate us, as it is, the original meaning of Cheon Pu Kyung. Most specialists concentrate on not so much the original text interpretation as annotation in reference to Cheon Pu Kyung. If so, it is difficult for us to find out precisely the real intention of it. Consequently the present writer in the interpretation of Cheon Pu Kyung makes plans to carry out the real intention interpretation and annotation based on Cheon Pu Kyung interpretation of Seok-Kok(석곡) Lee, Kyu-Jun(이규준). Together, the contents on which this article is based on were investigated as follows: 1. words go into 2. the limit of the original text interpretation 3. why does it need the real intention interpretation of Cheon Pu Kyung 4. the interpretative limit of Cheon Pu Kyung literature 5. Cheon Pu Kyung interpretation of Seok-Kok(석곡) Lee, Kyu-Jun(이규준) 6. words go out.

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THE FINANCING MODEL FOR GREEN BUILDING PROJECTS WITH THE GOVERNMENTAL GUARANTEE BASED ON CER (Certified Emission Reduction)

  • Sang-Hyo Lee;Se-Woong Jang;Ju-Hyung Kim;Jae-Jun Kim
    • 국제학술발표논문집
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    • The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
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    • pp.368-375
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    • 2011
  • Along with the growing interest in greenhouse gas reduction, the effect of energy reduction from green buildings is gaining interest as well. However, green buildings may have difficulties in financing due to their high initial construction costs. With this in mind, the objective of this study is to suggest a financing model for green building projects with a governmental guarantee based on CER (Certified Emission Reduction). In other words, in the financing model, the government provides a guarantee for the increased costs of a green building project in return for CER. The suggested financing model was tested and found feasible for implementing green building projects. In addition, the model in this study is applicable to private projects because guarantee has its return. To utilize CER as a return for a financial guarantee, however, certification of CDMs (Clean Development Mechanism) for green buildings must be vitalized.

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실시간 검색어 분석을 이용한 인터넷 정보 관심도 분석 (An Analysis on Internet Information using Real Time Search Words)

  • 노기섭
    • 문화기술의 융합
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    • 제4권4호
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    • pp.337-341
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    • 2018
  • 온라인 미디어의 지속적인 발전과 최근 모바일 컴퓨팅 사용 환경이 급격하게 개선됨에 따라 인터넷 정보의 유통이 공급자 중심 단방향에서 소비자 중심의 양방향으로 빠르게 변화하였다. 이에 따라 인터넷 정보의 관심도를 측정하는 것이 공급자와 소비자에게 중요한 문제로 대두되었다. 본 논문에서는 국내 인터넷 정보제공 업체에서 제공하는 실시간 검색어를 자동화된 소프트웨어를 구현하여 1개월간의 데이터를 수집하고, 실시간 검색어의 지속시간을 분석하여 인터넷 정보 관심도를 분석하였다.

우리나라 아버지 연구 동향과 과제 (Analysis of Trends in Academic Attention to Fathers)

  • 이영환
    • 한국보육지원학회지
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    • 제12권6호
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    • pp.59-78
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    • 2016
  • This reach is to comprehend the trend of father-related studies in Korea. The result of analyzing 161 father related thesis published from first issue until 2015.12 issue on 9 journals came out as below. First, father-thesis have increased. But the proportion of it remains for only 1~2% out of total 9 academic journals. Also the increased amount is very small considering the increasing rate of mother-thesis. In other words, the increased number of father-thesis is due to increased number of total amount of academic journals, which cannot be interpreted as the academic interest about fathering has grown. Second, almost of father-thesis were the empirical research and quantitative approach took the most part. Also father-thesis focus on 'what father's role is' and 'how much he does it'. Due to generalization of double-income family and an increase of interest about fathering, operational definition and a measurement issue is growing. Third, the topic of research which handles influence of father to child ranges from social relationship to social and emotional development. Also an interest of awarness development is growing. Meanwhile, research of father's influence to child development depends on cross-sectional data. Only few used vertical material.

Bank-Specific Determinants of Loan Growth in Vietnam: Evidence from the CAMELS Approach

  • NGUYEN, Hoang Dieu Hien;DANG, Van Dan
    • The Journal of Asian Finance, Economics and Business
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    • 제7권9호
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    • pp.179-189
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    • 2020
  • The paper empirically examines the bank-specific determinants of loan growth in the Vietnamese banking system for the period from 2007 to 2019. We approach the CAMELS framework and employ the dynamic panel regression to determine the effects of each CAMELS factor on bank lending. To ensure the robustness of results, we also use alternative definitions of the variables and different specifications with and without full sets of CAMELS components. With these settings, we display multiple important results. (i) We find that a large capital buffer tends to boost bank lending expansion faster. (ii) High asset quality might positively contribute to high loan growth; in other words, banks subject to high credit risk are discouraged from making loans. (iii) Less efficiently managed banks are more likely to adopt an aggressive lending strategy, highlighting the moral hazard incentives of Vietnamese banks. (iv) More profitable banks with excellent competitive advantages could expand their lending activities to a larger extent. (v) Liquidity is positively related to the loan growth of banks. (vi) Perceived interest rate risk tends to suppress loan growth since interest-rate-sensitive banks might be concerned about the adverse effects of unpredictable adverse changes in interest rates in the future.

A Study of Ginseng Culture within 'Joseonwangjosilok' through Textual Frequency Analysis

  • Mi-Hye Kim
    • 셀메드
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    • 제14권2호
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    • pp.2.1-2.10
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    • 2024
  • Through big data analysis of the 'Joseonwangjosilok', this study examines the perception of ginseng among the ruling class and its utilization during the Joseon era. It aims to provide foundational data for the development of ginseng into a high-value cultural commodity. The focus of this research, the Joseonwangjosilok, comprises 1,968 volumes in 948 books, spanning a record of 518 years. Data was collected through web crawling on the website of the National Institute of Korean History, followed by frequency analysis of significant words. To assess the interest in ginseng across the reigns of 27 kings during the Joseon era, ginseng frequency records were adjusted based on years in power and the number of articles, creating an interest index for comparative rankings across reigns. Analysis revealed higher interest in ginseng during the reigns of King Jeongjo and King Yeongjo in the 18th century, King Sunjo in the 19th century, King Sejong in the 15th century, King Sukjong in the 17th century, and King Gojong in the 19th century. Examining the temporal emergence and changes in ginseng during the Joseon era, general ginseng types like insam and sansam had the highest frequency in the 15th century. It appears that Korea adeptly utilized ceremonial goods in diplomatic relations with China and Japan, meeting the demand for ginseng from their royal and aristocratic societies. Processed ginseng varieties such as hongsam and posam, along with traded and taxed ginseng, showed peak frequency in the 18th century. This coincided with increased cultivation, allowing a higher supply and fostering the development of ginseng processing technologies like hongsam.

문장 및 단어 중요도를 통한 한국어 문서 연관 이미지 검색 (Relevant Image Retrieval of Korean Documents based on Sentence and Word Importance)

  • 김남규;강신재
    • 한국산학기술학회논문지
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    • 제20권3호
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    • pp.43-48
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    • 2019
  • 텍스트로만 이루어진 글에서 알지 못하는 단어가 나온다면, 글을 읽는 도중 집중이 되지 않고 내용을 이해함에 있어 어려움이 생긴다. 또한 이미 알고 있는 단어라도 아이들의 경우 경험이 적기 때문에 글에서 상황을 묘사하는 표현이 생소하거나 애매하다면 머릿속에 떠올리기 힘들다. 이에 본 논문에서는 글을 이해를 돕고 독자의 흥미를 증가시키기 위해서 글의 텍스트들을 분석하여 중요하다고 판단되는 내용을 선택하고, 이 내용과 가장 관련 있는 이미지를 웹에서 자동으로 가져와 연결하여 보여주는 시스템을 구현하고자 한다. 시스템의 구현은 글을 문단 단위로 나누어 글을 분석하고, 문단마다 중요한 문장을 선택한 후, 중요한 문장 내에서 이 문장을 가장 잘 표현할 수 있는 중요한 단어들을 선택하여 웹에서 연관 이미지를 검색하고, 검색된 이미지 결과를 이전에 나눈 각 문단마다 연결시켜준다. 실험으로 글에서 중요한 문장을 선택하는 방법과 문장 내 중요한 단어를 선택하는 방법을 제시하였다. 실험한 결과, 선택된 이미지 3개와 해당 중요 문장과의 연관 여부를 정확률로 평가하였을 때 60%의 성능을 얻을 수 있었다.