• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.39-52
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• 2022

This study examines whether accounting conservatism can support real earnings management by reducing accrual earnings management techniques. The net impact of conservative reporting on earnings management is also analyzed. It is assumed that moderating the role of conservative financial reporting during uncertainty can mitigate earnings management practices. For our analysis, 5354 firm-year observations for the period 2007-2020 of nonfinancial companies listed on the Pakistan Stock Exchange are applied. To measure conservatism in the non-financial sector of Pakistan, Khan and Watts' (2009) model is used to provide evidence that conservatism is a way to restrict earnings management during uncertainty. "Prospector" and "Defender" Business strategy is applied for measuring firm-level uncertainty. To measure accrual earnings management Modified Jones (1995) model and Dechow and Dichev (2002) approach and Kasznik (1999) model are applied, and for real earnings management Roychowdhury model is applied which follows three approaches to measure real earnings management i.e. cash flow manipulation, Overproduction, and discretionary expenses. The estimations support our hypothesis by providing statistically significant proof that conservative financial reporting in a developing economy like Pakistan may be used to overcome the net impact of earnings management during uncertainty. Our results provide critical and practical implications for investors, researchers, and standard setters.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.16 no.5
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• pp.1634-1652
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• 2022

Due to the increasing need for data sharing in the age of big data, how to achieve data access control and implement user permission revocation in the blockchain environment becomes an urgent problem. To solve the above problems, we propose a novel blockchain-based data sharing scheme (BDSS) with fine-grained access control and permission revocation in this paper, which regards the medical environment as the application scenario. In this scheme, we separate the public part and private part of the electronic medical record (EMR). Then, we use symmetric searchable encryption (SSE) technology to encrypt these two parts separately, and use attribute-based encryption (ABE) technology to encrypt symmetric keys which used in SSE technology separately. This guarantees better fine-grained access control and makes patients to share data at ease. In addition, we design a mechanism for EMR permission grant and revocation so that hospital can verify attribute set to determine whether to grant and revoke access permission through blockchain, so it is no longer necessary for ciphertext re-encryption and key update. Finally, security analysis, security proof and performance evaluation demonstrate that the proposed scheme is safe and effective in practical applications.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.1
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• pp.167-176
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• 2022

By analyzing the impact of oil prices on economic growth, this study has shown a new insight into the link between oil price inflation and economic growth. The primary goal of this study is to determine if oil prices are pro-growth or anti-growth. To provide empirical proof, the series data for both the core and control variables from 1972 to 2020 was used to justify the association on empirical grounds. To account for the presence of a unit root, the Augmented Dickey-Fuller Test was used, and after making the series compatible for co-integration, the Autoregressive distributed lag model was used to determine the empirical estimate. Additionally, the empirical models were used to diagnose heteroscedasticity and autocorrelation. The reference point model reveals that in developing nations like Pakistan, economic growth is anti-growth with an increase in prices, and it responds negatively to economic growth in the long and short run. As a result, oil price inflation in Pakistan fails to have a significant beneficial impact on economic growth in both the long and short run, but it does raise the general price level in the economy.

• Journal of Fisheries and Marine Sciences Education
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• v.27 no.2
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• pp.467-475
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• 2015

The effects of replacement of wheat flour with laver, Pyropia yezoensis, on the bread making properties and quality characteristics of bread were evaluated. The poor baking performance which arose from dried laver addition could be compensated by using exogenous enzymes (Flavouzyme) and baking aids. Laver hydrolysate was prepared by hydrolyzing laver using Flavouzyme for 9 hrs at $50^{\circ}C$. Doughs made by addition of laver hydrolysate (8% dried laver substitution level) showed excellent baking properties. Moreover, with the addition of glucose oxidase and hydro colloidal HPMC, loaf volume and crumb grain were improved for doughs containing laver hydrolysate. Both of intermediate fermentation and final proof time for doughs containing laver hydrolysate was shorter than that for conventional dough.

• Journal of Educational Research in Mathematics
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• v.16 no.1
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• pp.79-94
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• 2006

The purpose of this study is to find out the characteristics of the types(levels) of justification which are appeared by elementary mathematically gifted students in solving the tasks of plane division and spatial division. Selecting 10 fifth or sixth graders from 3 different groups in terms of mathematical capability and letting them generalize and justify some patterns. This study analyzed their responses and identified their differences in justification strategy. This study shows that mathematically gifted students apply different types of justification, such as inductive, generic or formal justification. Upper and lower groups lie in the different justification types(levels). And mathematically gifted children, especially in the upper group, have the strong desire to justify the rules which they discover, requiring a deductive thinking by themselves. They try to think both deductively and logically, and consider this kind of thought very significant.

• Journal of Elementary Mathematics Education in Korea
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• v.20 no.1
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• pp.131-148
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• 2016

Mathematical formal justification may be seen as a bridge towards the proof. By requiring the mathematically gifted students to prove the generalized patterned task rather than the implementation of deductive justification, may present challenges for the students. So the research questions are as follow: (1) What are the difficulties the mathematically gifted elementary students may encounter when formal justification were to be shifted into a generalized form from the given patterned challenges? (2) How should the teacher guide the mathematically gifted elementary students' process of transition to formal justification? The conclusions are as follow: (1) In order to implement a formal justification, the recognition of and attitude to justifying took an imperative role. (2) The students will be able to recall previously learned deductive experiment and the procedural steps of that experiment, if the mathematically gifted students possess adequate amount of attitude previously mentioned as the 'mathematical attitude to justify'. In addition, we developed the process of questioning to guide the elementary gifted students to formal justification.

• Journal of Gifted/Talented Education
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• v.15 no.2
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• pp.127-151
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• 2005

The purpose of this study is to examine the relationships between process variables, personality traits, intrinsic/extrinsic motivation and their mathematical creativity and how much these factors affect this creativity. These results show the major factor in mathematical creativity as being the gender difference between the gifted male and female middle school students. This also suggests that the education and living guidance of both gifted male and female students should take a different direction in relation to their gender differences in middle schools. In conclusion, all of the normal intellective and non-intellective factors, as well as home process variables, are the basic major data concerned with the effects of mathematical creativity. So, it is with all of this research that the proof for researching synthetically via a new creative research model can be offered.

• The Journal of the Korea Contents Association
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• v.11 no.6
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• pp.360-371
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• 2011

This study dealt with the effect of the university in area development to Cheonan city. This study ran parallel literature investigation and actual proof investigation. Questionnaires 394 enforce frequency analysis in SPSS 15.0 versions. University positive effect on local community is smooth supply of human capital in local community, increase of regional income, improvement of area image by expanded education opportunities, supply of various university facilities in local communities etc. Contradictory effect is expansion of gap for areas that young persons in local community taken to education of good quality leave other local community, occurrence of conflict by collision of new culture and culture of area characteristic. Role of university for area development is role of help consultation, symbolic role, educational role etc. But the weighed role is leading role which university leads area development. Finally, the prompting methods of university for local community development .must accomplish interchange of operational mode with high quality human resources activating removal of manpower between arithmetic.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.14 no.10
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• pp.4805-4811
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• 2013

The purpose of this study is to analyse the satisfaction level and psychological status of senior students of "Silver College," or seniors' college. For the analysis, questionnaire survey was conducted to senior students of Silver Colleges of B and K University in Busan from May 1 through 31, 2013. The analysis methods used are SPSS Win 18.0 program on analysis of frequency, one-way analysis of variance, a correlation analysis, simple regression analysis and multiple regression analysis, with analysis of actual proof for 5% significance level. The result of analysis indicates that the senior students' satisfaction level rose and serious physical symptoms improved after taking silver college programs from before. This study is significant in that it provides theoretical grounds for increasing the number of silver colleges with professional and socially-renowned professors as faculty, and developing further programs and policies for the solution of aggravating physical and mental problems more and more senior people are faced with in this fast aging society.

• Journal of Gifted/Talented Education
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• v.25 no.4
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• pp.581-605
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• 2015

The purpose of this study is to build an instruction method focused on the mathematical process and apply it to 12, 5-year-olds from Kindergarten located in Seoul with a view to explore the changes in their mathematical thinking. In addition, surveys with parents and teachers, as well as those conducted in the field of early childhood education, were conducted to analyze the current situation. The effects focused on the five mathematical processes, namely problem solving, reasoning and proof, connecting, representing and communication was found to help the interactions between teacher-child and child-child stimulate the mathematical thinking of the children and induce changes. The mathematical process-focused instruction aimed to advance mathematical thinking internalized mathematical knowledge, presented an integrated problematic situation, and empathized the mathematical process, which enabled the children to solve the problem by working together with peers. As such, the mathematical thinking of the children was integrated and developed within the process of a positive change in the mathematical attitude in which mathematical knowledge is internalized through mathematical process.