• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.63-72
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• 2020

The study aims to investigate the impact level of earnings quality on firm value. The study has used data with 3,910 observations at listed firms on Vietnam Stock Exchange for the period from 2010 to 2018, and GLS regression analysis is employed in this research. Earnings quality is measured in the aspects of earnings management, earnings persistence, and timeliness of profitability. This study also considers a number of controlled variables that positively influence the firm's value such as firm size, fixed asset investment rate and dividend payout ratio. The results show that earnings quality is positively associated with firm value with having statistical significance. In contrast, some determinants negatively influence firm value such as financial leverage, ratio of market value to book value, and revenue growth. Determinants of firm size, the rate of investment in fixed assets, the rate of dividend payment positively affect the firm value. In contrast, determinants of financial leverage, revenue growth rate and market value to book value ratio are inversely related to firm value according to economic value, Tobin's Q or Price. Based on the findings, some recommendations are proposed for investors, management and policy makers as well in the context of emerging countries including Vietnam.

• The Journal of Korean Association of Computer Education
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• v.17 no.1
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• pp.65-73
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• 2014

The purpose of this study is to examine how time management, usefulness, and interest predict m-learning outcomes. For this study, 144 high school students participated in m-learning activities during science classes. After 5 week of classes, they responded the following surveys: time management, usefulness, interest, satisfaction, perceived achievement and learning persistence. Multiple regression analyses with correlation applied to this study as a data analysis method. The results showed that time management, usefulness, interest significantly predicted learning satisfaction and persistence. In addition, time management and usefulness significantly predicted perceived achievement, Therefore, these findings imply that time management, usefulness should be considered for designing m-learning activities in high school science class.

• Korean Journal of Environmental Biology
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• v.30 no.4
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• pp.307-313
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• 2012

The Oriental White Stork (Ciconia boyciana) is a representative wetland species distributed across East Asia. The species has been declined to face the threat of species extinctions with estimation of at about 3000 individuals. In order to re-introduce the endangered storks in the field, we developed a baseline model using the program VORTEX, performed sensitivity test, and finally suggested an ideal model based on results of the sensitivity test. The baseline model predicted 12.5% extinction probability with mean time to first extinction of 82.0 year. Sensitivity test revealed that two demographic variables (first-year mortality and percent of adult female breeding) had the greatest impacts on population persistence. Thus, corrected model improved the population persistence, where the extinction probability decreased to 1.0% in 100 years by changing values of two variables within a range of applicable to the population. Our models for stork re-introduction suggest this population will be stable by improving first-year mortality and adult female fecundity.

• Proceedings of the Korean Environmental Sciences Society Conference
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• 2003.11a
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• pp.192-197
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• 2003

The purpose of this study is to present the conditions and methods for keeping the sustainability of the landscape resources of the East Coast of Gangwon province, the republic of Korea by investigating the landscape resources management in the area and pointing out its problems. The problems of the landscape resources management are： 1) the disturbance of the persistence of life by reclamation, the population reduction in the ecosystem due to the overload in environmental capacity, and the severance of space between land and water. 2) the reduction of the benefits from indirect experience by interfering with the conservation of fluxes -- the manipulation of horizontal arrangement of the landscape resource, the visual disturbance by the construction of high-storied buildings, and the disharmony between the color/image and the environment. The means for keeping sustainability of the landscape resources include the regulations of development and use, the change in the recognition of the value of landscape resources and the moral system, and the improvement of resource management skills.

• Korean Journal of Biological Psychiatry
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• v.21 no.3
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• pp.93-98
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• 2014

Objectives Circadian rhythms have been known to have associations with psychiatric disorders and personality traits. The present study investigated the relationships between circadian typology and temperaments/characters in a non-clinical Korean population. Methods Two hundred six healthy Korean college students (male 109, female 97) participated in this study. The subjects completed the Composite Scale of Morningness for circadian typology and 140-item Temperament and Character Inventory-Revised-Short version (TCI-RS). Results Multivariate analyses of covariance showed a significant association between chronotypes and temperamental dimensions of the TCI-RS. Morning types were significantly associated with lower harm avoidance and higher persistence and self-directedness dimensions, compared to evening types and intermediate types. No interaction effects between sex and chronotypes were shown for temperamental dimensions. Conclusions The present findings suggest that high persistence and self-directedness characters are related to morning types and high harm avoidance temperament is more related to evening types.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.271-281
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• 2020

This study aims to investigate whether and why the disclosure of full financial information to estimate taxable income (TI) is incrementally useful for investors' decision making at earnings announcements. This paper shows analytically that the information content of TI beyond book income is determined by the relative informativeness of TI exceeding that of book-tax differences (BTDs), and therefore should be affected by the earnings quality of TI relative to BTDs. This study collects data on earnings announcements from Korean listed firms and employs multiple regression tests for earnings persistence, a major indicator of earnings quality, of TI and BTDs and their information content. The empirical test results show that TI is more persistent than BTDs for the entire sample in this study. Further, the investors' reaction to TI is greater than that to BTDs, and the market response to TI controlling for BI is positive. However, the market test results are significantly observed only in the subsample group with full disclosure of financial statements, not in the samples with disclosure of aggregated earnings only. In sum, this study provides new evidence that the TI information obtained from a detailed earnings announcement is useful for investors in addition to book income.

• Magazine of the Korean Society of Agricultural Engineers
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• v.37 no.2
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• pp.31-40
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• 1995

This study was conducted to get best fitting frequency distribution for the annual run- off and to simulate long series of annual flows by single-season first order Markov Model with comparison of statistical parameters which were derived from observed and synthetic flows at four watersheds in Seom Jin and Yeong San river systems. The results summarized through this study are as follows. 1. Hydrologic persistence of observed flows was acknowledged by the correlogram analysis. 2. A normal distribution of the annual runoff for the applied watersheds was confirmed as the best one among others by Kolmogorov-Smirnov test. 3. Statistical parameters were calculated from synthetic flows simulated by normal dis- tribution. In was confirmed that mean and standard deviation of simulated flows are much closer to those of observed data than except coefficient of skewness. 4. Hydrologic persistence between observed flows and synthetic flows simulated was also confirmed by the correlogram analysis. 5. It is to be desired that generation technique of synthetic flow in this study would be compared with other simulation techniques for the objective time series.

• Journal of The Korean Society of Grassland and Forage Science
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• v.21 no.4
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• pp.211-216
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• 2001

In an effort to investigate the germination and growth characteristics of tannin containing forage crops (such as chicory, birdsfoot trefoil, Lotus pedunculatus, sulla, lespedeza, crownvetch, sainfoin), germinativity, seedling vigor, and productivity were studied. Although the cumulative germination percentage (CGP) of chicory and birdsfoot trefoil was low, the germination rate(GR) and days to reach 50% of final germination(Gt50) were excellent. Crownvetch, lespedeza and sainfoin showed poor germination. Chicory seeds were light but the rate of emergence and establishment were high. Seeds of Lotus pedunculatus and birdsfoot trefoil were also small, but their rates of emergence and establishment were quite good. On the other hand, seeds of sainfoin and crownvetch were heavy but their emergence and establishment rate were very low. Lespedeza was the best in getting over the hot summer, and crownvetch also survived well during summer. Chicory was good in productivity and early growing but its persistence was not good. In case of birdsfoot trefoil and Lotus pedunculatus their early growing were slow but their productivity and persistence were fairly well. Lespedeza, crownvetch, and sainfoin showed poor growth in Korea. Based on the results of this study it can be concluded that chicory would be better to use as short term high productive forage crop, and Lotus pedunculatus and birdsfoot trefoil could be used as continuous functional forage crops in Korea. (Key words : Tannin. Germination. Chicory. Birdsfoot trefoil, Lotus pedunculatus)

• The Korean Journal of Emergency Medical Services
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• v.19 no.1
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• pp.51-62
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• 2015

Purpose: This study was undertaken to examine the effects regarding reeducation of cardiopulmonary resuscitation on persistence of nursing students' knowledge, performance, and self-efficacy. Methods: The research design for this study was a repeated experimental design featuring 35 female nursing students. Participants were educated using the standardized cardiopulmonary resuscitation protocol from the American Heart Association. Three months after the initial education, participants received reeducation about cardiopulmonary resuscitation. Knowledge and self-efficacy were measured before the initial education. Knowledge, performance, and self-efficacy were measured immediately after the initial education, 3 months later, and 6 months later. Collected data were analyzed using PASW Statistics 18.0. Results: Knowledge and self-efficacy significantly increased immediately after the initial education; knowledge, performance, and self-efficacy significantly decreased 3 months afterwards. No further decrease occurred until 3 months after reeducation. Conclusion: These results suggest that the duration between initial education and reeducation was insufficient, although the effects of cardiopulmonary resuscitation education were maintained 3 months after reeducation.

• Journal of the Korea Society of Computer and Information
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• v.21 no.11
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• pp.135-139
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• 2016

This paper investigates the empirical implications. The research question of this study is to verify the influences of psychological and environmental factors toward performance satisfaction and durability of learning in E-Learning University. For empirical verification, a survey was conducted targeting 500 students in E-learning Universities. The results show that actional environment on academic satisfaction in learning is the most important factor followed by physical environment, internal motivation, and academic burnout. The effect of psychological factors on learning persistence was important in the order of academic vision, internal motivation, actional environment and physical environment. The effect of academic satisfaction on learning durability proved to be statistically significant. The results suggest that actional environment should be considered with top priority to increase the academic satisfaction. learning satisfaction, academic vision, and academic satisfaction to enhance students' intention to continue studies are important. Academic burnout has a negative effect on both academic satisfaction and learning persistence, suggesting that this aspect should be properly addresses. The effects of student background variables in E-learning were explored.