• Korean Business Review
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• v.18 no.1
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• pp.19-41
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• 2005

The informativeness of accounting earnings to investors may be used as a measure of the quality of accounting information. The ownership structure is considered to be related to both of two variables, the reliability of earnings reflecting the economic performance of the enterprise and the existence of alternative information sources. Earnings manipulation may mitigate the correlation between accounting earnings and the economic performance and alternative information sources decrease the value of accounting earnings as an information. Thus ownership structure could influence the informativeness of accounting earnings. This paper classifies ownership into three categories, management or inside ownership, institutional investors and large outside blockholders, and diffuse outside ownership and examines theoretically the difference of information effectiveness under each ownership structure. The earnings manipulation hypothesis supports the assertion that the separation of ownership from control motivates earnings manipulation. And differential information hypothesis suggests that more non-accounting information of firms with institutional or concentrated outside ownership is provided. Outside blockholders have alternative information sources that make accounting manipulation ineffective. While most previous studies have examined the effect of ownership on the informativeness of earnings from earnings manipulation hypothesis, this study is motivated by both earnings manipulation hypothesis and differential information hypothesis.

• Journal of the Korea Society of Computer and Information
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• v.22 no.3
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• pp.155-162
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• 2017

The purpose of this paper is to study renovation plan of value chain from a user's viewpoint by making practical application of digital technology in Korea and China. And it is surely meaningful to investigate the important motivation factors of continuous using smart-phone in two countries, and to analyze the improving effect toward to the quality of life in continuous using smart-phone. By this study we can expect the value improving effect of user experience. The results of hypothesis testing can be summarized as follows: First, the hypothesis that positive affect has a plus effect on pragmatic value is accepted in Korea and China. Secondly, the hypothesis that positive affect has a plus effect on hedonic value is accepted in two countries. Thirdly, the hypothesis that negative affect has a minus effect on pragmatic value is accepted in Korea, but rejected in China. Fourthly, the hypothesis that negative affect has a minus effect on hedonic value is accepted in two countries. Fifthly, the hypothesis that pragmatic value has a plus effect on life satisfaction is rejected in two countries. Sixthly, the hypothesis that hedonic value has a plus effect on life satisfaction is accepted in Korea, but rejected in China. Seventhly, the hypothesis that there is a difference in positive affect, negative affect, pragmatic value, hedonic value and life satisfaction between Korea and China is rejected in positive affect and negative affect, but accepted in pragmatic value, hedonic value and life satisfaction. In the competition among enterprises, user experience instead of goods themselves became influential as a differential factor. And many advanced enterprises began taking a serious view of customer's happiness and user experience improvement.

• Journal of the Korea Society of Computer and Information
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• v.20 no.3
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• pp.169-176
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• 2015

The purpose of this paper is to study renovation plan of value chain from a user's viewpoint by making practical application of digital technology. And it is surely meaningful to investigate the important motivation factors of continuous using smart-phone, and to analyze the improving effect toward to the quality of life in continuous using smart-phone. By this study we can expect the value improving effect of user experience. The results of hypothesis testing can be summarized as follows: First, the hypothesis that positive affect has a plus effect on pragmatic value is accepted. Secondly, the hypothesis that positive affect has a plus effect on hedonic value is accepted. Thirdly, the hypothesis that negative affect has a minus effect on pragmatic value is accepted. Fourthly, the hypothesis that negative affect has a minus effect on pragmatic value is rejected. Fifthly, the hypothesis that pragmatic value has a plus effect on life satisfaction is accepted. Sixthly, the hypothesis that hedonic value has a plus effect on life satisfaction is rejected. In the competition among enterprises, user experience instead of goods themselves became influential as a differential factor. And many advanced enterprises began taking a serious view of customer's happiness and user experience improvement.

• Proceedings of the IEEK Conference
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• 2002.06d
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• pp.215-218
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• 2002

The edges of an image hold much of the information in that image. The edges tell where objects are, their shape and size, and something about their texture. An edge is where the intensity of an image moves from a low value to a high value. We introduce the edge detection using the differential operator with Sobel operator and describe a nonparametric Wilcoxon test based on statistical hypothesis testing for the detection of edges. This paper proposes an efficient edge detection using Van der Waerden's statistic in original and noisy images. We use the threshold determined by specifying significance level a and an edge-height parameter. Comparison with our statistical test and Sobel operator shows that Van der Waerden method perform more effectively in both noisy and noise-free images.

• Korean Journal of Clinical Pharmacy
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• v.18 no.2
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• pp.84-96
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• 2008

In the recent, pharmacokinetic (PK)/pharmacodynamic (PD) modeling has appeared as a critical path tools in new drug development to optimize drug efficacy and safety. PK/PD modeling is the mathematical approaches of the relationships between PK and PD. This approach in new drug development can be estimated inaccessible PK and PD parameters, evaluated competing hypothesis, and predicted the response under new conditions. Additionally, PK/PD modeling provides the information about systemic conditions for understanding the pharmacology and biology. These advantages of PK/PD model development are to provide the early decision-making information in new drug development process, and to improve the prediction power for the success of clinical trials. The purpose of this review article is to summarize the PK/PD modeling process, and to provide the theoretical and practical information about widely used PK/PD models. This review also provides model schemes and the differential equations for the development of PK/PD model.

• Journal of Korean Elementary Science Education
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• v.25 no.spc5
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• pp.556-566
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• 2007

The purpose of this study was to develop an electroencephalogram (EEG) based differential-scale for scientifically gifted students in elementary school. For this study, signals of EEG with 19 channels were recorded during the generation of our scientific hypothesis using 22 scientifically gifted students, and with 49 average students being used as the control group. IQ, TCT and knowledge generation (KG) as constructs of the scientifically gifted were administered for both the scientifically gifted and the normal, control group elementary students. A 'gifted' value was added to paper test scores of the IQ, TCT, and KG constructs in order to make a personal standardization score for the gifted students. As a dependent variable, the groups were divided by means of the standardization scores thus produced and as an autonomous variable, various EEG parameters were presented through linear analysis, nonlinear analysis, and interdependency measures of the EEG. Multiple linear regression analysis was applied successfully to explain the EEG parameters and to show the characteristics of the scientifically-gifted. The discrimination analysis was administered through the results of multiple linear regression of the EEG parameters thus produced. This study represents the foundation of the development of an EEG based discriminant-scale for scientifically gifted students in elementary school, because it will be able to faithfully discriminate between scientifically-gifted and average students. The results of this study indicates that most of the EEG parameters produced can contribute to predicting the characteristics of the scientifically-gifted in that they express the degree of mutual information and the coherence of mutuality. Accordingly, mutual connectivity which appears to originate in the brain seems to the core of discrimination.

• Journal of Digital Convergence
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• v.20 no.5
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• pp.393-400
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• 2022

In a situation where the company handles accounting conservatively, the management's earnings forecasting information will be more conservative, and the conservativeness of this earnings forecasting information will have a differential effect in evaluating the performance of managers and paying compensation. This study aims to examine how the level of corporate accounting conservatism affects the forecast information of managers and how this affects the compensation of managers. This study establishes a hypothesis on the effect of the level of accounting conservatism on the earnings forecasting information and compensation of managers, and examines the relationship between managerial profit forecasting information & manager compensation according of conservatism in corporate accounting that can vary depending on the manager's disposition. As a result of the analysis, conservative managers are also conservative in earnings forecasting disclosure, and when corporate managers are highly conservative, they show their ability by making earnings forecasts disclosures more frequently and more accurately than corporate managers with low conservatism. It will help reduce the forecasting errors of stakeholders. Therefore, it is expected that this will play an important role in judging the manager's ability and determining compensation. Therefore, when a company handles accounting conservatively, management's earnings forecasts are also measured conservatively, which is expected to provide useful information on the basis and form of management's compensation to stakeholders.

• Genomics & Informatics
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• v.2 no.1
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• pp.36-44
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• 2004

Astrocytes play supportive roles for neurons in the brain. Recently, they have been accepted to have various functions in the vascular system as well as in the nervous system. We investigated the differential gene expression in rat astrocytes according to the oxygen tension, which is a crucial factor for angiogenesis. A cDNA microarray was performed to find the genes whose expression was sensitive to oxygen tension. We found 26 genes in the astrocyte were found and classified into 4 groups. In order to show the genes' relevancy to angiogenesis, seven of the 26 genes were investigated to see whether they have capabilities of interaction with angiogenesis­related factors in AngioDB. Through this investigation, we found interactions of three proteins with angiogenesis-related factors. These genes were further investigated with a new focus on the vascular endothelial growth factor (VEGF) expression in an astrocyte based on our hypothesis that astrocytes can have effects on endothelial angiogenesis via the release of VEGF. Collectively, we identified several genes whose expressions were dependent on the oxygen concentration of the astrocyte. Furthermore, the relevancy of astrocytes to angiogenesis was investigated using preexisting information of AngioDB, and suggested a possible signaling pathway for VEGF expression in the aspects of brain endothelial angiogenesis by astrocytes.

• Asia Marketing Journal
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• v.17 no.1
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• pp.97-121
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• 2015

In this research, we examine whether and why temporal distance influences evaluations of two different types of brand extensions: concept-based extensions, defined as extensions primarily based on the importance or relevance of brand concepts to extension products; and similarity-based extensions, defined as extensions primarily based on the amount of feature similarity at the product-category level. In Study 1, we test the hypothesis that concept-based extensions are evaluated more favorably when they are framed to launch in the distant rather than in the near future, whereas similaritybased extensions are evaluated more favorably when they are framed to launch in the near rather than in the distant future. In Study 2, we confirm that this time-dependent differential evaluation is driven by the difference in construal level between the bases of the two types of extensions - i.e., brand-concept consistency and product-category feature similarity. As such, we find that conceptbased extensions are evaluated more favorably under the abstract than concrete mindset, whereas similarity-based extensions are evaluated more favorably under the concrete than abstract mindset. In Study 3, we extend to the case for a broad brand (i.e., brands that market products across multiple categories), finding that making accessible a specific product category of a broad parent brand influences evaluations of near-future, but not distant-future, brand extensions. Combined together, our findings suggest that temporal distance influences brand extension evaluation through its effect on the importance placed on brand concepts and feature similarity. That is, consumers rely on different bases to evaluate brand extensions, depending on their perception of when the extensions take place and on under what mindset they are placed. This research makes theoretical contributions to the brand extension research by identifying one important determinant to brand extension evaluation and also uncovering its underlying dynamics. It also contributes to expanding the scope of the construal level theory by putting forth a novel interpretation of two bases of perceived fit in terms of construal level. Marketers who are about to launch and advertise brand extensions may benefit by considering temporal-distance information in determining what content to deliver about extensions in their communication efforts. Conceptual relation of a parent brand to extensions needs to be emphasized in the distant future, whereas feature similarity should be highlighted in the near future.

• Journal of The Korean Association For Science Education
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• v.25 no.2
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• pp.122-132
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• 2005

Graphing abilities are critical to understand and convey information in science. And then, to what extent are secondary students in science courses able to understand line graphs? To find clues about the students' interpretation processes of the information in science-related line graphs, this study has the following research question: Is there a difference between the levels of complexity of good and poor readers as they use the thinking aloud method for studying cognitive processes? The present study was designed to provide evidence for the hypothesis that good line graph readers use a specific graph interpretation process when reading and interpreting line graphs. With the aid of the thinking aloud method we gained deeper insight into the interpretation processes of good and poor graph readers while verifying verbal statements with respect to line graphs. The high performing students tend to read much more information and more trend-related information than the low performing students. We support the assumption of differential line graph schema existing in the high performing students in conjunction with general graph schema. Also, high performing students tend to think aloud much more metacognitively than low performing students. High performing students think aloud a larger quantity of information from line graphs than low performing students, and more trend-related sentences than value-related sentences from line graphs. The differences of interpretation processes revealed between good and poor graph readers while reading and interpreting line graphs have implications for instructional practice as well as for test development and validation. Teaching students to read and interpret graphs flexibly and skillfully is a particular challenge to anyone seriously concerned with good education for students who live in an technological society.