• 제목/요약/키워드: growth and quality

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Audit Committee, Board of Independent Commissioner, and Institutional Ownership on Earnings Quality with Strengthening of Earnings Growth

  • Muhammad Wahyuddin ABDULLAH;Muh. IKBAL;Raodahtul JANNAH;Andi Yustika Manrimawagau BAYAN;Hadriana HANAFIE
    • 유통과학연구
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    • 제22권6호
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    • pp.11-22
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    • 2024
  • Purpose: Thisstudy aimsto analyze the distribution of audit committee, independent board of commissioners, and institutional ownership on earnings quality with strengthening earnings growth. Research Design data and Methodology: This quantitative research uses a comparative causal approach. The research population consists of manufacturing companies in the basic and chemical industry sector listed on the Indonesia Stock Exchange in 2016-2022. Samples were obtained as many as 112 using purposive sampling method. The analysis technique to test the hypothesis uses multiple linear regression tests and moderation tests with an absolute difference approach. Results: The results showed that the audit committee and board of commissioners provide a significant positive distribution on earnings quality, while institutional ownership provides a significant negative distribution on earnings quality. Earnings growth strengthens the distribution of the audit committee and independent board of commissioners on earnings quality. However, earnings growth does not strengthen the distribution of institutional ownership on earnings quality. Conclusions: Audit oversight from audit committee and management performance oversight from the independent board of commissioners improves the credibility of earnings quality. Management oversight from institutional ownership reduces earnings quality. The interaction of earnings growth with maximum supervision can improve earnings quality, except for supervision from institutional ownership.

Big Accounting Data and Sustainable Business Growth: Evidence from Listed Firms in Thailand

  • PHORNLAPHATRACHAKORN, Kornchai;JANNOPAT, Saithip
    • The Journal of Asian Finance, Economics and Business
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    • 제8권12호
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    • pp.377-389
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    • 2021
  • This study aims at investigating the effects of big accounting data on the sustainable business growth of listed firms in Thailand. In addition, it examines the mediating effects of accounting information quality and decision-making effectiveness and the moderating effects of digital innovation on the research relationships. The study's useful samples are the 289 listed Thai companies. To examine the research relationships, the structural equation model and multiple regression analysis are used in this study. According to the results of this study, big accounting data has a significant effect on accounting information quality, decision-making effectiveness, and sustainable business growth. Next, accounting information quality significantly affects decision-making effectiveness and sustainable business growth. Similarly, decision-making effectiveness significantly affects sustainable business growth. Both accounting information quality and decision-making effectiveness mediate the big accounting data-sustainable business growth relationships. Lastly, digital innovation moderates the effects of accounting information quality and decision-making effectiveness on sustainable business growth. Accordingly, In conclusion, big accounting data has emerged as a key source of sustainable competitive advantage. As a result, to succeed in competitive environments, businesses must have a thorough understanding of big accounting data.

Comparative effect of crumbled or mashed feed form on growth performance, nutrient digestibility, backfat thickness, and carcass quality of growing-finishing pigs

  • Sharif Uddin Khan;In Ho Kim
    • 농업과학연구
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    • 제50권4호
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    • pp.595-602
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    • 2023
  • Feed processing methods can substantially enhance the nutrient value of feed. The aim of our study was to compare the effects of mash or crumble feed on growth performance, nutrient digestibility, back-fat thickness, and carcass quality of growing-finishing pigs. In total, 50 ([Landrace × Yorkshire] × Duroc) growing pigs with initial body weight of 46.24 ± 3.57 kg were randomly assigned to two dietary treatment groups. The two dietary treatments were: 1) mash and 2) crumble feed forms for 14 weeks of trials. Five replication pens per treatment, comprised five pigs (2 males and 3 females) each. Growth performance, nutrient digestibility, back-fat thickness, and carcass quality were observed at different weeks. There were no significant differences in growth performance, nutrient digestibility, back-fat thickness, and carcass quality throughout the experimental trial. Further study is required to understand the effects of mash and crumble feed on growing-finishing pigs.

Evaluation of the Effects of a Combination of Silicate Minerals in Duck Diets on Growth Performance and Litter Quality

  • Chung, Tae-Ho
    • 한국환경과학회지
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    • 제27권10호
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    • pp.933-936
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    • 2018
  • An experiment was conducted to evaluate the efficacy of a mixture of bentonite and illite as feed additives on the growth performance and litter quality of 90 Pekin ducks. The ducks were individually weighed and randomly divided into two treatments (control and 1% combination of silicate minerals), with three replicate pens per treatment, and 15 ducks per pen. Growth performance was not significantly affected (p>0.05) by the combination of bentonite and illite, but a trend of increased growth performance was observed in the control groups. Total nitrogen content and pH in the litter decreased following supplementation with the combination of bentonite and illite (p<0.05) when compared with the control group. This data indicates that the dietary supplementation with the combination of bentonite and illite (1% level) has no positive effect on the growth performance and litter quality of Pekin ducks.

성장호르몬요법이 삶의 질, 우울, 자아존중감에 미치는 영향 (The Effects of Growth Hormone Therapy on the Quality of Life, Depression and Self-esteem)

  • 오정미;김경희
    • 한국간호교육학회지
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    • 제12권1호
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    • pp.52-59
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    • 2006
  • Purpose: The study was attempted to provide basic materials for development of nursing-intervention programs by examining effects of growth hormone therapy on the quality of life, depression and self-esteem. Method: A survey was conducted for 31 adult outpatients as experimental group who have received growth hormone therapy more than 6 months and for 29 adults as control group who have not. A scale developed by Hilditch was used to measure their quality of life and also, the Zung's Self-rating Depression Scale and the Rosenberg's Self-esteem Scale were adopted to measure their depression and self-esteem each. Data were analyzed using one-way and two-way ANOVA Result: 1) there were differences between the two groups in the overall measurement of the quality of life. the growth hormone therapy group was higher in sub-factors 2) There were clear-cut differences between the two groups in depression, so that the control group marked higher score in the measurement of depression. 3) Self-esteem was not identical across the two groups, so that it was more higher for the growth hormone treatment group. Conclusion: Those findings suggest that development of education programs related to growth hormone and nursing-intervention is promising.

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유방암 생존자 부부의 외상 후 성장과 부부적응, 삶의 질 (Posttraumatic Growth, Dyadic Adjustment, and Quality of Life in Breast Cancer Survivors and Their Husbands)

  • 송승희;류은정
    • 대한간호학회지
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    • 제44권5호
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    • pp.515-524
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    • 2014
  • Purpose: The purpose of this study was to identify whether the couple perceived breast cancer as a traumatic event, to evaluate the association among posttraumatic growth, dyadic adjustment, and quality of life and to explore the predictors affecting quality of life of the couple. Methods: A cross-sectional comparative survey design was utilized. Participants were 57 couples recruited from a national cancer center in Korea. Data were analyzed using paired t-test, McNemar test and independent t-test. On the basis of variables found to be significantly associated with quality of life, multiple regression was used to examine the simultaneous influence of multiple predictors. Results: Breast cancers survivors and spouses perceived breast cancer as a traumatic event (43.9% and 24.6%, respectively). The global quality of life was explained by perception as trauma (${\beta}$= -19.79) and posttraumatic growth (${\beta}$=0.46) in survivors, and perception as trauma (${\beta}$= -18.81) and dyadic adjustment (${\beta}$=0.53) in spouses. Conclusion: Results suggest that future research should use qualitative methods to evaluate why contemplating reasons for cancer contributed to posttraumatic growth, examine other potential predictors of quality of life such as dyadic adjustment and intimacy, and identify links between posttraumatic growth and other psychological outcomes such as distress and well-being, using prospective analyses.

Effects of LED Light Quality of Urban Agricultural Plant Factories on the Growth of Daughter Plants of 'Seolhyang' Strawberry

  • Lee, Kook-Han
    • 한국환경과학회지
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    • 제27권10호
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    • pp.821-829
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    • 2018
  • This study was conducted to examine the influence of Light-Emitting Diode (LED) light quality in urban agricultural plant factories on the growth and development of Seolhyang strawberry daughter plants in order to improve the efficiency of daughter plant growth and urban agriculture. LED light quality by demonstrated that above-ground growth and development were greatest for daughter plant 2. Daughter plant 1 showed the next highest growth and development, followed by daughter plant 3. Among the different qualities of LED light, the stem was thickest and growth rate of leaves was highest for R + B III (LED quality: red 660 nm + blue 450 nm/photosynthetic photon flux density (PPFD): $241-243{\mu}mol{\cdot}m^{-2}{\cdot}s^{-1}$) and lowest for R (red $660nm/115-117{\mu}mol{\cdot}m^{-2}{\cdot}s^{-1}$). Plant height, leaf width, petiole length, and the leaf growth rate were highest for W (white fluorescent lamp/$241-243{\mu}mol{\cdot}m^{-2}{\cdot}s^{-1}$) and lowest for R + B I (red 660nm+blue 450nm/$80-82{\mu}mol{\cdot}m^{-2}{\cdot}s^{-1}$). For above-ground growth and development, as the plants surpassed the seedling age, mixed light (red + blue), rather than monochromatic light (red or blue), and higher PPFD values tended to increase development. Regarding the quality of the LED light, daughter plant 2 showed the highest chlorophyll content, followed by daughter plant 1, and daughter plant 3 showed the least chlorophyll content. When the wavelength was monochromatic, chlorophyll content increased, compared to that when PPFD values were increased. Mixed light vitality was highest in daughter plant 2, followed by 1, and 3, showed increased photosynthesis when PPFD values were high with mixed light, in contrast to the results observed for chlorophyll content.

성인의 대인외상경험과 외상 후 성장의 관계 : 낙관성과 관계의 질의 다중매개효과 (The Relationship between Adult Interpersonal Traumatic Experience and Posttraumatic Growth : The Multiple Mediating Effect of Optimism and Quality of Relationship)

  • 박은아
    • 한국사회복지학
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    • 제67권1호
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    • pp.263-288
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    • 2015
  • 본 연구는 성인의 대인외상경험과 외상 후 성장의 관계에서 낙관성과 관계의 질의 다중매개효과를 검증하기위해 실시되었다. 이를 위해 30세 이상 60세미만의 성인을 대상으로 임의표집방법에 의해 조사를 실시하였다. 주요 분석방법으로는 구조방정식모델(SEM) 분석을 AMOS프로그램을 사용해 실시하였다. 매개효과 검증을 위해서 Bootstrap 방법을 사용 하였고, 다중매개효과의 간접효과 검증을 위해서는 팬텀변수(Phantom Variable)를 사용해 모형을 변형한 후 분석하였다. 연구결과, 대인외상경험 수준이 높을수록 외상 후 성장도 높게 나타났다. 둘째, 대인외상경험과 외상후 성장 사이에서 낙관성과 관계의 질이 각각 부분매개하는 것으로 나타났다. 셋째, 대인외상경험과 외상 후 성장 사이에서 낙관성과 관계의 질이 이중매개하는 것으로 나타났다. 연구결과를 토대로 실천현장에서의 실천적 전략과 사회복지에의 함의를 제시하였다.

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만성비염 환아의 수면의 질과 성장에 관한 임상적 연구 (A Study on the Growth, Quality of Sleep of Children with Chronic Rhinitis)

  • 이민정;장규태;한윤정
    • 대한한방소아과학회지
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    • 제22권2호
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    • pp.125-139
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    • 2008
  • Objectives : The study was designed to find out the relationships between rhinitis, quality of sleep, growth among children with chronic rhinitis. Methods : This research was performed in 50 children from November 2007 to May 2008. We measured height, weight, body mass index of those children and asked to answer to the questionnaires that consist of nasal symptoms, period of time with rhinitis, sleep symptoms, parent's height, present illness, and medical history. We also analyzed correlations with this factors obtained from questionnaires. Results : 1. In 50 subjects, there were significant correlations between nasal obstruction, the quality of sleep, and the between quality of sleep and growth. But, there were not significant correlations between nasal symptoms and growth. 2. In 24 preschool children, frequency of waking up during sleeping and the number of snorers were higher and quality of sleeping was worse than those in the children who were attending school. And there were significant correlations between quality of sleep and nasal obstruction. An average of RH-MPH(Recent Height-Mid-Parental Height) is $-7.74{\pm}36.51(%)$ which means they aren't as tall as MPH(Mid-Parental Height). 3. In 26 school children, there were significant correlations between symptoms and period of rhinitis, quality of sleep and growth. Conclusions : Children with chronic rhinitis have low quality of sleep and low growth. But more studies are needed.

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Recent Progresses in the Growth of Two-dimensional Transition Metal Dichalcogenides

  • Jung, Yeonjoon;Ji, Eunji;Capasso, Andrea;Lee, Gwan-Hyoung
    • 한국세라믹학회지
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    • 제56권1호
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    • pp.24-36
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    • 2019
  • Recently, considerable progress and many breakthroughs have been achieved in the growth of two-dimensional materials, especially transition metal dichalcogenides (TMDCs), which attract significant attention owing to their unique properties originating from their atomically thin layered structure. Chemical vapor deposition (CVD) has shown great promise to fabricate large-scale and high-quality TMDC films with exceptional electronic and optical properties. However, the scalable growth of high-quality TMDCs by CVD is yet to meet industrial criteria. Therefore, growth mechanisms should be unveiled for a deeper understanding and further improvement of growth methods are required. This review summarizes the recent progress in the growth methods of TMDCs through CVD and other modified approaches to gain insights into the growth of large-scale and high-quality TMDCs.