• Journal of Distribution Science
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• v.20 no.9
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• pp.73-81
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• 2022

Purpose: This study aimed to examine whether key audit matters (KAMs) readability influences investor reaction. Research design, data, and methodology: The signaling theory was applied to explain the behavior of investors when they receive useful information for their decisions. Data were collected from 1,866 firm-year observations from Thai listed companies in both the Stock Exchange of Thailand (SET) and the Market for Alternative Investment (MAI) for the fiscal years of 2016-2019. The study was based on secondary data, which were collected from the SET Market Analysis and Reporting Tool (SETSMART) database and the Stock Exchange of Thailand's website (www.set.or.th). A statistical regression method was used with panel data analysis to evaluate possible associations between KAMs readability and investor reaction. The study relied on popular readability measures (Fog Index). Moreover, investor reaction was measured by absolute cumulative abnormal return and abnormal trading volume. Results: It was found that the KAMs readability has positive significance on both absolute cumulative abnormal return and abnormal trading volume. Conclusion: This study showed a significant contribution to the implication of KAMs in an emerging economy. The results reveal that more readable KAMs disclosure distributed new insights and useful information to investors and led to reducing the information gap between auditors and investors.

• Journal of radiological science and technology
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• v.45 no.6
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• pp.543-552
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• 2022

This study compared and analyzed with the United States(USA) to evaluated the level of readability of radiotherapy information (English text) provide to foreign patients with cancer by medical institutions in South Korea (KOR). A total of 20 the KOR and USA medical hospitals in 10 each provide information for radiation therapy technology were selected. The readability was comparatively analyzed a total of three aspects (lexical, syntactic, cohesion and readability) by using a Coh-Metrix on-line web program. In readability respect, the mean of the Flesch Reading Ease (FRE) was lower in the KOR (8.3) than in the USA (23.2), Flesch-Kincaid grade level (FKGL) was higher in the KOR than in the USA (14.2) indicating that KOR was less readable than the US (p<.05). In both KOR and USA, the reading level (literacy) of the English text for the radiation therapy was found to be higher than high school (FRE level 50 or lower). Therefore, text information in English for the radiation therapy to foreign patients with cancer should be lowered to elementary school level and read to improve the quality of medical services.

• Journal of Broadcast Engineering
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• v.23 no.1
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• pp.126-137
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• 2018

Visual characters used in television affect the viewers in a different way from printed media. This paper analyzed the visual characters presented in each home shopping channel and their year-by-year characteristics in terms of layouts. Based on the results, the readability was analyzed according to different layouts, suggesting optimal layouts that allows for better communication with the viewers. The purpose of this study is thus to focus on the visual character layouts, which have not been fully explored to date, in order to identify the most effective one among basic locations of visual characters. The results indicate that the bottom location shows higher readability than top. The right side showed higher preference than left, while readability did not demonstrate a significant difference. As for the L-bar and reverse L-bar, the L-bar arrangement was shown preferable in terms of readability. Finally, the layout should be determined considering the readability by location.

• Journal of Korean Public Health Nursing
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• v.30 no.1
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• pp.149-163
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• 2016

Purpose: The aim of this study was to assess the readability and suitability of printed educational materials related to metabolic syndrome in South Korea. Methods: Data were collected on 15 educational materials on metabolic syndrome from public health centers in Seoul. The 9 Graded Korean Vocabulary Classification and Korean version of SAM (Suitability Assessment of Materials) were used for the readability evaluation and the suitability evaluation respectively. Results: Overall average of the readability was 3.0th grade level. The percentage of 1st to 4th grade words was 79.4%. The printed educational materials on metabolic syndrome were written according to recommended reading levels. In suitability assessment, 2 out of 15 materials(13.3%) were scored as superior, 12 materials(80.0%) were scored as adequate and only 1 (6.7%) was scored as inadequate. The total average score of suitability was adequate. However, there are limitations in "summary and review" and "context is given first" due to limited writing pages. Conclusion: Readability and suitability of educational materials for metabolic syndrome were evaluated as adequate level. However, future health educational materials should be evaluated for readability via different factors including length of sentences, numbers of sentences, and structure of sentences. In addition, for easier understanding and motivation of readers, materials should use summary & review, context and proper interaction.

• The Journal of the Korea Contents Association
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• v.22 no.6
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• pp.116-124
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• 2022

The purpose of this study is to examine the vertical and horizontal continuity between grades and publishers, respectively, by analyzing the readability of reading passages included in English textbooks for 5th and 6th grades of elementary school. In order to do so, a corpus was constructed with the reading passages contained in 10 textbooks, and the reading passages in each textbook were analyzed through Coh-Metrix. Also, it was examined whether there was a statistically significant difference between grades and publishers in readability through one-way ANOVA. The results are as follows. First, as a result of analyzing the difference in readability between publishers within the same grade, there was a statistically significant difference between fifth-grade textbooks in the L2 readability index. Second, as a result of analyzing the vertical continuity between grades within the publisher, the difficulty of textbook A was higher in grade 6 than grade 5 based on FRE and FKGL, which showed a statistically significant difference. On the other hand, when L2 readability was used as the standard, the difficulty of textbook B was lower in 6th grade than in 5th grade. This result seems to be because FRE and FKGL calculate readability based on sentence and word length, whereas L2 readability is based on content word overlap, word frequency, and syntactic similarity of sentences.

• Journal of Science Education
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• v.45 no.3
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• pp.317-325
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• 2021

The purpose of this study is to analyze the readability of the 2015 revised elementary science textbooks at the vocabulary and sentence levels, and to provide an opportunity to use vocabulary and sentences with an appropriate level of readability for writing textbooks in the future. To do this, the readability of the 2015 revised elementary science textbook was analyzed and the vocabulary and sentence level the readability of sentences defining scientific terminology were analyzed. The results were then compared to the readability of previous curriculum textbooks. The results are as follows: first, the grade average of vocabulary remained at 1.5-2.1, with vocabulary appropriate to the elementary school level being used on average. However, grades 4 to 5 vocabulary are distributed at a relatively high rate. Second, the sentence-level analysis shows that the sentence lengths for the third and fifth grades were relatively long and the percentage of simple sentences was low. Third, compared to other curriculum textbooks, it was confirmed that the proper level of readability was maintained at the vocabulary level, but that the sentence lengths and the percentage of simple sentences could adversely affect the readability of third-grade science textbooks.

• The Journal of the Korea Contents Association
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• v.8 no.12
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• pp.141-150
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• 2008

The purpose of this study is to find the way of enhancing readability with Anti-Aliasing in digital media environment. Subjects of this paper were established analyzing Anti-Aliasing & Multiple Anti-Aliasing. First, this study is to find a actual condition of using Anti-Aliasing in digital media environment. Then Gathered the information of Multiple Anti-Aliasing samples from internat. I made enhancing readablity result with that information and tested this result for finding the best result for readability. This study will present the guid line for the person who is working as a designer in field to find the best result for readability with Multiple Anti-Aliasing. Also, will show us a readablity's possibility of using Multiple Anti-Aliasing for next verson of graphic software.

• Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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• v.27 no.1
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• pp.1-9
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• 2013

The experimental study of the white LED lighting focused on the readability in interior space according to age group is conducted realizing importance of the lighting environment and necessity of lighting study depending on the user situation. The results of study represent that a teenager does not show sensitive reaction to change of the color temperature and illuminance. The people in 20s and 30s prefer neutral white LED lighting and are very sensitive to change of the light environment. The people in 50s and 60s prefer high illumination and cool white LED lighting series. People of all ages highly appraise 6000K of 700 lux and 4000K in the illuminance range of 700 lux to 1000 lux for readability. The white LED lighting of color temperature 4000K is estimated as a suitable environment for readability in a wide range of illumination.

• International Journal of Computer Science & Network Security
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• v.21 no.5
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• pp.84-89
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• 2021

Medical tests are very important part of the health monitoring process. It is performed for various reasons like diagnosing diseases, determining medications effectiveness, etc. Due to that, patients should be able to read and understand the available online tests and results in order to take proper decisions regarding their health condition. In fact, people are varying in their educational level and health backgrounds that make providing such information in an easily readable format by the majority of people considered as a challenge in the health domain since ever. This paper describes the MTReadable corpus which constructed for evaluating the readability of online medical tests. It covered 32 basic periodic check-up tests with over 36k words. These tests information are annotated and labelled based on three readability levels which are easy, neutral and difficult by three non-specialists native Arabic speakers. This paper contributes to enriching the Arabic health research community with an investigation of the level of readability of online medical tests and to be a baseline for further complex health online reports and information.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.103-112
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• 2022

This study aims to obtain empirical evidence regarding the link between tax avoidance (TA) and the readability of financial statements. This is a quantitative research using Ordinary Least Squares regression analysis which is then processed using STATA 14.0. A total of 278 companies listed on the Indonesia Stock Exchange during the period 2017-2019 is the data of this study. In detecting TA in a company, this study uses the ETR and CashETR and for the measurement of financial statement readability, this study uses gunning fog index and length of the document. The findings of this study suggest that tax avoidance and clear financial statements are mutually exclusive in the sense that when tax avoidance is practiced, companies will tend to conceal the information conveyed by financial statements. In other words, it is concluded that the more a company engages in tax avoidance, the lower the readability of the company's financial statements. This study provides in-depth evidence that tax avoidance is indirectly related to the disclosure of information by the company. Users of financial statements will realize that the company seeks to make disclosures that are in their best interests to avoid their tax avoidance strategy being detected.