• Title/Summary/Keyword: modified regression model

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The A Study on the Characteristics of Internal Control System's Operation and Accounting Information Quality - Focused on Hong Kong Public Company (내부시스템 운영과 회계정보 질의 특성에 대한 연구 - 홍콩 GEM상장 기업을 중심으로)

  • Kim, Dong-Il;Xu, Meng-Jun
    • Journal of Digital Convergence
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    • v.18 no.1
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    • pp.121-127
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    • 2020
  • This study analyzed through GEM-listed companies for verifying the interrelationship between positive and negative impacts on accounting information GEM-listed companies, whether venture firms operate the internal control operation system stably. Hong Kong's GEM listed company is a securities market similar to Korea's KOSDAQ market. To analyzing this study, used regression analysis method through internal control index to evaluate the operation of internal control system and discretionary accruals to evaluate the quality of accounting information. In this study, because profit adjustments used to realize through discretionary accruals, so analyzed using the modified Jones model to check whether the management deliberately transformed the company to realize future profits. In the empirical analysis, the correlation between the internal control index and the discretionary accruals to assess the quality of accounting information was able to find highly correlated. This study can provide useful guidance for evaluating the form and value of profit management of venture firms in the future, also would expect to help understand the financial environment of emerging venture firms.

A Study on the Emission and Dispersion of Particulate Matter from a Cement Plant (한 시멘트공장의 분진발생과 대기확산에 관한 조사연구)

  • Chang, Man-Ik;Chung, Yong;Kwon, Sook-Pyo
    • Journal of Preventive Medicine and Public Health
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    • v.16 no.1
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    • pp.67-77
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    • 1983
  • To investigate the an air pollution by particulate matter and its dispersion, a cement plant produceing portland cement 600,000 ton/year and its vicinity were surveyed from Obtober, 1980 to April, 1983. The survey was mainly focused on main stack emmission rate of the cement plant and particle size distribution in the dust, dustfall and total suspended particulate concentration in the area by month and distance from the stack. The results of the study were as follows; 1. The main stack emission rate was surveyed before and after the spray tower was additionally installed to the original E.P bag filter. Before the spray tower installed, the main stack emission rate was higher ($0.64g/Nm^3$) than the emission standard of Korean Environmental Preservation Law's ($0.59g/Nm^3$, amended to $0.4g/Nm^3$ on April 1983), but after the spray tower was installed, its main stack emission rate was markedly decreased to the standard ($0.43g/Nm^3$). 2. $2{\sim}3{\mu}m$ of the particle size was the largest portion (20.8%) of the dust particulate from the main stack and 50% of the frequency distribution was $1.5{\mu}m$ of the size. Most particle size was below $10{\mu}m$. 3. The spray tower reduced the dustfall to $37.81{\sim}9.76\;ton/km^2/month$ while dustfall appeared at $45.29-15.45ton/km^2/month$, in the vicinity of plant before spray tower installed 4. Mean concentrations of total suspended particulate for 24 hours of the various stations were determined in $20.6-200.0{\mu}g/m^3$, 3 stations of tham were higher than the value of Harry and William's arthmetic average standard $130{\mu}g/m^3$. 5. Linear regression between dustfall [X] and total suspended particulate[Y] concentration was an equation, Y=4.024X+11.479.[r=0.91] 6. During the whole seasons in the opposite area 100m apart from the omission source the prevailing wind direction was with estimated more than $30ton/km^2/month$, and the concentration of total suspended particulate for 24 hours averaging time was more than $140{\mu}g/m^3$ in the same area and direction. 7. Assuming the wind direction were constant through the day dustfalls for a day were estimated at $13.40ton/km^2/day,\;10.79ton/km^2/day$ and $4.55ton/km^2/day$ at various distances of 100m, 500m and 1,500m from the emission source respectively. 8. In the simutalion of dustfall and suspended dust by area, Gaussian dispersion model modified by size distribution of particulate matter was not applicated since the emission of dust were from multi sources other them stack. From the above results, it could be applied that the dispersion of dust from the cement plant is estimated and regulated for the purpose of environmental protection.

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Quantitative Analysis of Acid Value, Iodine Value and Fatty Acids Content in Sesame Oils by NIRS (근적외선분광광도법을 이용한 참기름의 산가, 요오드가, 지방산정량법에 관한 연구)

  • Kim, Jae-Kwan;Lee, Myung-Jin;Kim, Myung-Gill;Kim, Kyung-A;Park, Eun-Mi;Kim, Young-Sug;Ko, Hoan-Uck;Son, Jin-Seok
    • Journal of Food Hygiene and Safety
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    • v.21 no.4
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    • pp.204-212
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    • 2006
  • This study was conducted to investigate the possibility of rapid and non-des tructive evalution of AV (Acid Value), IV (Iodine Value) and fatty acids in sesame oils. The samples were scanned over the range $400\sim2500nm$ using transmittance spectrum of NIRS(Near-infrared spectroscopy). A calibration equation calculated by MPLS regression technique was developed and correlation coefficient of determination for AV, IV, palmitic acid, stearic acid, linoleic acid and linolenic acid content were 0.9907, 0.9677, 0.9527, 0.9210, 0.9829, 0.9736 and 0.9709 respectively. The validation model for measuring the AV content had R of 0.989, SEP of 0.058 and IV content had R of 0.944, SEP of 0.562 and palmitic acid content had R of 0.924, SEP of 0.194 and stearic acid content had R of 0.717, SEP of 0.168 and oleic acid content had R of 0.989, SEP of 0.221 and linoleic acid content had R of 0.967, SEP of 0.297 and linolenic acid content had R of 0.853, SEP of 0.480 by MPLS. The obtained results indicate that the NIRS procedure can potentially be used as a non-destructive analysis method for the purpose of rapid and simple measurement of AV, IV and fatty acids in sesame oils.

Optimization of Processing Conditions for Making a Black Ginger and Design Mixture for Black Ginger Drinks (흑생강 제조 공정 최적화 및 기능성 흑생강 음료 제조)

  • Ban, Young-Ju;Baik, Moo-Yeol;Hahm, Young-Tae;Kim, Hye-Kyung;Kim, Byung-Yong
    • Food Engineering Progress
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    • v.14 no.2
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    • pp.112-117
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    • 2010
  • Black ginger, obtained from steaming and drying process, provides the various functional properties. This study was performed to investigate the optimum processing conditions for black ginger with high content of biologically active substance such as anti-oxidations. Optimum processing conditions such as temperature and time for black ginger was determined by response surface methodology (RSM) with manufacturing process and functionality. The optimum steaming condition was determined 6 hours at 93.2$^{\circ}C$, and 82.7 mg/L DPPH scavenging activities was obtained at this condition. The black ginger drink was made with black ginger extracts, Japanese apricot, and honey. Interaction effects of these ingredients were investigated by modified distance based on design and analyzed by linear, nonlinear regression model, and RSM. The optimization of mixture ratio was made by statistical modeling using DPPH scavenging activities and sensory properties which are the important target constraints in drink. Total flavonoids showed a linear canonical form, while preference and antiradical activity showed a nonlinear canonical form indicating the higher interaction among mixtures. The response trace plot revealed that antiradical activity, sensory properties and total flavonoids were quite sensitive to the drink blending. The optimum formulation of the drink was set at 14.2% of black ginger extracts, 5% of Japanese apricot, and 10.8% honey.

Blood-Blister Aneurysms of the Internal Carotid Artery in Tibetan and Han Populations : A Retrospective Observational Study

  • Bowen Huang;Yanming Ren;Hao Liu;Anqi Xiao;Lunxin Liu;Hong Sun;Yi Liu;Hao Li;Lu Ma;Chang-Wei Zhang;Chao-Hua Wang;Min He;Yuekang Zhang;Chao You;Jin Li
    • Journal of Korean Neurosurgical Society
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    • v.67 no.3
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    • pp.345-353
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    • 2024
  • Objective : Blood-blister aneurysms (BBAs) of the internal carotid artery (ICA) are challenging lesions with high morbidity and mortality rates. Although research on BBAs is well documented in different populations, the study of BBAs in the Tibetan population is extremely rare. This study aimed to evaluate the characteristics of BBAs and analyze the treatment modalities and long-term outcomes in the Tibetan population in comparison with the Han population. Methods : The characteristics of patients with BBAs of the ICA from January 2009 to January 2021 at our institution were reviewed. The features of aneurysms, treatment modalities, complications, and follow-up outcomes were retrospectively analyzed. Results : A total of 130 patients (41 Tibetan and 89 Han patients) with BBAs of the ICA who underwent treatment were enrolled. Compared with the Han group, the Tibetan group significantly demonstrated a high ratio of BBAs among ICAs (8.6%, 41/477 vs. 1.6%, 89/5563; p<0.05), a high ratio of vasospasm (34.1%, 14/41 vs. 6.7%, 6/89; p=0.001), a high risk of ischemic events (43.9%, 18/41 vs. 22.5%, 20/89; p<0.05), and a low ratio of good outcomes (modified Rankin scale, 0-2) at the 1-year follow-up (51.2%, 21/41 vs. 74.2%, 66/89; p<0.05). The multivariate regression model showed that ischemic events significantly contributed to the prediction of outcomes at 1 year. Further analysis revealed that microsurgery and vasospasm were associated with ischemic events. Conclusion : In comparison with Han patients, the Tibetan population had a high ratio of BBA occurrence, a high incidence of ischemic events, and a high ratio of poor outcomes. The endovascular approach showed more benefits in BBA patients.

The Effect Of Job Insecurity To The Union Commitment, Dual Commitment and The Union-Related Orientation (고용불안이 노조몰입, 이중몰입, 노사관계행동지향성에 미치는 영향에 관한 연구)

  • Son, Heon-I;Jung, Hyun-Woo
    • Management & Information Systems Review
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    • v.34 no.2
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    • pp.131-149
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    • 2015
  • Recently many organizations have engaged in widespread restructuring as well as more flexible usage of labor in an attempt to cut costs and to increase profit. As a result of lays offs resulting from frequent restructuring, many people no longer consider their jobs as permanent positions. many employees have an increased feeling of job insecurity. There structuring and following downsizing have created an uncertain environment within creased fear offer ther job losses. therefore the study of job insecurity is significant. especially To understand the relationship between job security and union-relation behaviors on the industrial relations. The purpose of this study suggested the strategies to company and union. The purpose of this study is to examine how the union-relation behaviors are influenced by the job security. This study built a exploratory model that there is causal relationship of job security to union commitment, dual commitment, and labor related behaviors. For the verification of this study model, the regression analysis was applied to the surveys of 236 members of union that are located in Busan, Gyeongnam, Ulsan, and Pohang. The result of this research shows that the job insecurity is strongly related to the union commitment and union related behaviors. According to the research, the effect that the job security affects union commitment and union related behaviors are positive. With the research outputs, we have discussed about the academic and pragmatic viewpoint. We proposed comprehensive model to verify how the job insecurity affects the union-related behaviors, and objectively analyzed the model. The research result was opposite to what the existing theories have said that high job insecurity derives high union-related behaviors. This result is meaningful because it is concerned with the social issues-present situation of Korean company, low-employment, unstable employment and so on. Moreover, this research may contribute to expand the aspect of academic research on job insecurity as there are few research conducted in korea. This research also suggests the realistic alternative of union-related behaviors because it is proved that job security can contribute to innovation activities. Also, this research implies that the matter of job insecurity is the basic need of organizational individual and presents that job security is not a notion but the alternative by using of the positional stability and situational control power. The limitation of this research is that it is only utilized the cross-sectional study. To remedy the cross-sectional study, vertical, and serial method of research is needed. And there is no enough sample to secure more comprehensive data as the targets of the research is limited to Busan and Gyeongnam regions. Finally, the measurement tool for job security is needed to be suitably modified to by the South Korea's economic, linguistic, and cultural situation.

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Assessment of the Contribution of Weather, Vegetation and Land Use Change for Agricultural Reservoir and Stream Watershed using the SLURP model (II) - Calibration, Validation and Application of the Model - (SLURP 모형을 이용한 기후, 식생, 토지이용변화가 농업용 저수지 유역과 하천유역에 미치는 기여도 평가(II) - 모형의 검·보정 및 적용 -)

  • Park, Geun-Ae;Ahn, So-Ra;Park, Min-Ji;Kim, Seong-Joon
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.30 no.2B
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    • pp.121-135
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    • 2010
  • This study is to assess the effect of potential future climate change on the inflow of agricultural reservoir and its impact to downstream streamflow by reservoir operation for paddy irrigation water supply using the SLURP. Before the future analysis, the SLURP model was calibrated using the 6 years daily streamflow records (1998-200398 and validated using 3 years streamflow data (2004-200698 for a 366.5 $km^2$ watershed including two agricultural reservoirs (Geumgwang8 and Gosam98located in Anseongcheon watershed. The calibration and validation results showed that the model was able to simulate the daily streamflow well considering the reservoir operation for paddy irrigation and flood discharge, with a coefficient of determination and Nash-Sutcliffe efficiency ranging from s 7 to s 9 and 0.5 to s 8 respectively. Then, the future potential climate change impact was assessed using the future wthe fu data was downscaled by nge impFactor method throuih bias-correction, the future land uses wtre predicted by modified CA-Markov technique, and the future ve potentiacovfu information was predicted and considered by the linear regression bpowten mecthly NDVI from NOAA AVHRR ima ps and mecthly mean temperature. The future (2020s, 2050s and 2e 0s) reservoir inflow, the temporal changes of reservoir storaimpand its impact to downstream streamflow watershed wtre analyzed for the A2 and B2 climate change scenarios based on a base year (2005). At an annual temporal scale, the reservoir inflow and storaimpchange oue, anagricultural reservoir wtre projected to big decrease innautumnnunder all possiblmpcombinations of conditions. The future streamflow, soossmoosture and grounwater recharge decreased slightly, whtre as the evapotransporation was projected to increase largely for all possiblmpcombinations of the conditions. At last, this study was analysed contribution of weather, vegetation and land use change to assess which factor biggest impact on agricultural reservoir and stream watershed. As a result, weather change biggest impact on agricultural reservoir inflow, storage, streamflow, evapotranspiration, soil moisture and groundwater recharge.

Test of Independence Between Variables to Estimate the Frequency of Damage in Heat Pipe (열수송관 파손빈도 추정을 위한 변수간 독립성 검정)

  • Myeongsik Kong;Jaemo Kang;Sungyeol Lee
    • Journal of the Korean GEO-environmental Society
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    • v.24 no.12
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    • pp.61-67
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    • 2023
  • Heat pipes located underground in urban areas and operated under high temperature and pressure conditions can cause large-scale human and economic damage if damaged. In order to predict damage in advance, damage and construction information of heat pipe are analyzed to derive independent variables that have a correlation with frequency of damage, and a simple regression analysis modified model using each variable is applied to the field. However, as the correlation between independent variables applied to the model increases, the independence between variables is harmed and the reliability of the model decreases. In this study, the independence of the pipe diameter, burial depth, insulation level of monitoring system, and disconnection or short circuit of the detection line, which are judged to be interrelated, was tested to derive a method for combining variables and setting categories necessary to apply to the frequency of damage estimation model. For the test of independence, the continuous variables pipe diameter and burial depth were each converted into three categories, insulation level of monitoring system was converted into two categories, and the categorical variable disconnection or short circuit of the detection line status was kept as two categories. As a result of the test of independence, p-value between pipe diameter and burial depth, level of monitoring system and disconnection or short circuit of the detection line was lower than the significance level (α = 0.05), indicating a large correlation between them. Therefore, the pipe diameter and burial depth were combined into one variable, and the categories of the combined variable were set to 9 considering the previously set categories. The insulation level of monitoring system and the disconnection or short circuit of the detection line were also combined into one variable. Since the insulation level is unreliable when the detection line status is disconnection or short circuit, the categories of the combined variable were set to 3.

The Effects of Metaphors in the Interface of Smartphone Applications on Users' Intention to Use (사용자환경의 메타포가 스마트폰 애플리케이션 사용의도에 미치는 영향)

  • Jung, Wonjin;Hong, Suk-Ki
    • Asia pacific journal of information systems
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    • v.24 no.3
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    • pp.255-279
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    • 2014
  • It is not too much to say that smartphones have become an essential part of our lives due to their versatility. Nevertheless, they still have less overall capabilities than their desktop counterparts. Specifically, they have small screens and low resolutions, which make their applications difficult to have a usable interface. To account for these limitations, the interface of smartphone applications should be designed carefully and properly. Good interface design to any application is critical. However, a comprehensive information systems (IS) literature review found that there has been little research on the user interface design of smartphone applications. More specifically, there has been little empirical evidence and understanding about how metaphors, an imaginative way of describing objects and concepts, in the user interface of smartphone applications affect users' intention to use the applications. Thereby, the research goals of this study are to examine 1) the effects of the metaphors in the user interface of smartphone applications on the interaction between users and applications and 2) the effects of mediating variables including the interaction between users and applications, users' beliefs and attitudes, on users' intention to use the applications. A survey was conducted to collect data. University students and practitioners participated in the survey. A 24-item questionnaire was developed on a 5-point Likert-type scale. The measurement items were mostly adapted from the previous studies in the IS literature and modified to fit the context of this study. First, a principal component factor analysis was performed to explore the inter-relationships among a set of variables. The analysis showed that most of the items loaded quite strongly on the six components. The analysis also revealed the six components with eigenvalues exceeding 1, explaining a total of 70.7 per cent of the variance. The reliabilities of the items were also checked. Most Cronbach alpha values were above 0.8, so the scales were considered reliable. In sum, the results of the analysis support the decision to retain the six factors for further investigation. Next, the structural model was analyzed with AMOS structural equation modeling. The values of GFI, AGFI, NFI, TLI, CFI, and RMSEA were checked. The values showed that the research model considerably have a good fit in general. Next, the convergent and discriminant validities of all constructs were examined. The values for the standardized regression weights and critical ration (CR) indicated sufficient convergent validity for all constructs. In addition, the square root of the average variance extracted (AVE) of each construct was compared with its correlations with all other constructs. The results supported discriminant validity for all constructs. In sum, the results of analysis demonstrated adequate convergent and discriminant validities for all constructs. Finally, path coefficients between the variables were examined. Methphor was found to have an impact on interaction (${\beta}$ = .457, p = .000). There were also significant effects of the interaction on perceived usefulness (${\beta}$ = .273, p = .000) and ease of use (${\beta}$ = .405, p = .000). User attitude was significantly influenced by these two beliefs, perceived usefulness (${\beta}$ = .386, p = .000) and ease of use (${\beta}$ = .347, p = .000) respectively. Further, the results of analysis found that users' intention to use smartphone applications was significantly influenced by user attitude (${\beta}$ = .567, p = .000). Based upon the analyses, all hypotheses were supported. This study found that the metaphors used in the interface of smartphone applications affect not only the interaction between users and applications, but also users' intention to use the applications through the mediating variables, perceived usefulness and ease of use. These findings imply that if the metaphors used in the user interface of application are easy enough to understand for smartphone users, then the application can be perceived useful and easy to use, which in turn make users to have an intention to use the application. In conclusion, this study contributed not only to validate and extend Technology Acceptance Model (TAM) partially, but also to develop the construct of metaphor in smartphone settings. However, since a single empirical study cannot be enough to validate the findings, some limitations should be considered.

Decomposition Characteristics of Fungicides(Benomyl) using a Design of Experiment(DOE) in an E-beam Process and Acute Toxicity Assessment (전자빔 공정에서 실험계획법을 이용한 살균제 Benomyl의 제거특성 및 독성평가)

  • Yu, Seung-Ho;Cho, Il-Hyoung;Chang, Soon-Woong;Lee, Si-Jin;Chun, Suk-Young;Kim, Han-Lae
    • Journal of Korean Society of Environmental Engineers
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    • v.30 no.9
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    • pp.955-960
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    • 2008
  • We investigated and estimated at the characteristics of decomposition and mineralization of benomyl using a design of experiment(DOE) based on the general factorial design in an E-beam process, and also the main factors(variables) with benomyl concentration(X$_1$) and E-beam irradiation(X$_2$) which consisted of 5 levels in each factor was set up to estimate the prediction model and the optimization conditions. At frist, the benomyl in all treatment combinations except 17 and 18 trials was almost degraded and the difference in the decomposition of benomyl in the 3 blocks was not significant(p > 0.05, one-way ANOVA). However, the % of benomyl mineralization was 46%(block 1), 36.7%(block 2) and 22%(block 3) and showed the significant difference of the % that between each block(p < 0.05). The linear regression equations of benomyl mineralization in each block were also estimated as followed; block 1(Y$_1$ = 0.024X$_1$ + 34.1(R$^2$ = 0.929)), block 2(Y$_2$ = 0.026X$_2$ + 23.1(R$^2$ = 0.976)) and block 3(Y$_3$ = 0.034X$_3$ + 6.2(R$^2$ = 0.98)). The normality of benomyl mineralization obtained from Anderson-Darling test in all treatment conditions was satisfied(p > 0.05). The results of prediction model and optimization point using the canonical analysis in order to obtain the optimal operation conditions were Y = 39.96 - 9.36X$_1$ + 0.03X$_2$ - 10.67X$_1{^2}$ - 0.001X$_2{^2}$ + 0.011X$_1$X$_2$(R$^2$ = 96.3%, Adjusted R$^2$ = 94.8%) and 57.3% at 0.55 mg/L and 950 Gy, respectively. A Microtox test using V. fischeri showed that the toxicity, expressed as the inhibition(%), was reduced almost completely after an E-beam irradiation, whereas the inhibition(%) for 0.5 mg/L, 1 mg/L and 1.5 mg/L was 10.25%, 20.14% and 26.2% in the initial reactions in the absence of an E-beam illumination.