• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.525-532
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• 2021

This study examines the association between a firm's business strategy and audit report lags. This study employs 5,072 firm-year observations from 2015 to 2019. Our sample comprises all of the firms listed on the Korea Composite Stock Price Index (KOSPI) market and Korea Securities Dealers Automated Quotation (KOSDAQ). We perform OLS regression analysis to test our hypothesis. The OLS regression analysis was conducted through the SAS and STATA programs. We find that business strategy is positively associated with audit report lags. Especially, we find that defender firms are negatively associated with audit report lags. The findings of this study suggest that prospector-like firms would increase their performance uncertainty as well as audit risk. Therefore, prospector-like firms interfere with the efficient audit procedures of auditors. On the other hand, our findings indicate that defender-like firms would decrease their performance uncertainty as well as an audit risk because they focus on simple product lines and cost-efficiency. For this reason, auditors will be able to carry out the audit procedures much more easily. Our results present that a prospector-like business strategy degrades audit effectiveness as it exacerbates a company's financial risk, willingness to accept uncertainty, and the complexity of organizational structure.

• Journal of Periodontal and Implant Science
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• v.45 no.6
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• pp.216-222
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• 2015

Purpose: After extraction, the alveolar bone tends to undergo atrophy in three-dimensions. The amount of alveolar bone loss in the horizontal dimension has been reported to be greater than the amount of bone loss in the vertical dimension, and is most pronounced in the buccal aspect. The aim of this study was to monitor the predictive alveolar bone level following the extraction of anterior teeth seriously involved with advanced chronic periodontitis. Methods: This study included 25 patients with advanced chronic periodontitis, whose maxillary anterior teeth had been extracted due to extensive attachment loss more than one year before the study. Periapical radiographs were analyzed to assess the vertical level of alveolar bone surrounding the edentulous area. An imaginary line connecting the mesial and the distal ends of the alveolar crest facing the adjacent tooth was arbitrarily created. Several representative coordinates were established in the horizontal direction, and the vertical distance from the imaginary line to the alveolar crest was measured at each coordinate for each patient using image analysis software. Regression functions predicting the vertical level of the alveolar bone in the maxillary anterior edentulous area were identified for each patient. Results: The regression functions demonstrated a tendency to converge to parabolic shapes. The predicted maximum distance between the imaginary line and the alveolar bone calculated using the regression function was $1.43{\pm}0.65mm$. No significant differences were found between the expected and actual maximum distances. Likewise, the predicted and actual maximum horizontal distances did not show any significant differences. The distance from the alveolar bone crest to the imaginary lines was not influenced by the mesio-distal spans of the edentulous area. Conclusions: After extraction, the vertical level of the alveolar ridge increased to become closer to the reference line connecting the mesial and distal alveolar crests.

• Korean Journal of Plant Resources
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• v.10 no.2
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• pp.151-158
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• 1997

This study was carried out to identify how soybean seed oil is influenced by climatic factors and to investigate how genotypes differ in their responses. Twelve lines selected were studied in 13 environments of North Carolina. Responses of oil concentration and total seed oil to climatic variables were investigated using a linear regression model. The best response models were determined. There were wide climatic effects in oil concentration and total seed oil. The lowest oil concentration environment was characterized by the most HTD and the smallest VADTRg and the lowest total oil environment was distinguished by the largest VADTRa and the smallest VMnDT. For oil concentration, most lines except for NC107 responded negatively to MxDT, HTD, ADT, and ADTRg, although they had different degrees of sensitivities, indication that warmer temperature may result in decreased oil concentration. All lines responded positively to VMnDT, VADTRg, and ADRa, although they had different degrees of sensitivities, suggesting that larger variation in minimum daily temperature and average daily temperature range and more average daily rain may result in increased oil concentration. Eleven lines had best response models with 1 to 3 variables. However, although NC109 did not show a significant sensitivity to any variable, it had the best response model with 2 significant variables, demonstrating that an interaction between 2 variables might be more critical in determining oil concentration than one variable.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.30 no.4
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• pp.341-349
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• 1994

From the results of model tests, statistical regression analysis for EHP estimation based on hull form parameters is adopted in this study. From this result, the method for estimation of EHP and optimization of hull form parameters at the initial design stage of fishing boats is developed. This method is applied to two standard fishing boats with chine lines. The EHP s are estimated and compared to experimental results. From the optimization of four principal hull form parameters of these fishing boats, approximately 19% of resistance reduction at the design speed is achieved and thus certifies that this method can be used efficiently for the initial design of hull forms of fishing boats.

• The Korean Journal of Applied Statistics
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• v.15 no.2
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• pp.311-321
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• 2002

Transfer function model(TFM) capturings conditional heteroscedastic pattern is introduced to analyze stochastic regression relationship between the two time series. Nonlinear ARCH concept is incorporated into the TFM via threshold ARCH and beta- ARCH models. Steps for statistical analysis of the proposed model are explained along the lines of the Box & Jenkins(1976, ch. 10). For illustration, dynamic analysis between KOSPI and NASDAQ is conducted from which it is seen that threshold ARCH performs the best.

• Fisheries and Aquatic Sciences
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• v.6 no.4
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• pp.220-224
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• 2003

In order to determined the appropriate processing season of Pacific oyster (Crassostrea gigas), 30 individuals cultured in Kamak Bay on the southern coast of Korea were taken bimonthly 7 times a year, and seasonal variation of edible portion weight, edible portion yield and coefficient of fatness were investigated. There were close relationships between edible portion weight (X) and total weight (Y) and between coefficient of fatness (X) and edible portion yield (Y), which were expressed in regression lines, i.e. Y=0.2709X-1.9094 (r=0.9254) and Y=44.0596X+ 15.1127 (r=0.8485), respectively. From the results of seasonal variation of edible portion weight, yield and coefficient of fatness, the appropriate processing season of raw Pacific oyster was between winter and spring, that is, between December and following April the next year.

• Journal of the Earthquake Engineering Society of Korea
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• v.22 no.2
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• pp.77-86
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• 2018

This study develops an empirical prediction equation of spectral acceleration responses of earthquakes which can induce structural damages. Ground motion records representing hazards of low-to-moderate seismic regions were selected and organized with several influential factors affecting the response spectra. The empirical equation and estimator coefficients for acceleration response spectra were then proposed using a robust nonlinear optimization coupled with a regression analysis. For analytical verification of the prediction equation, response spectra used for low-to-moderate seismic regions were estimated and the predicted results were comparatively evaluated with measured response spectra. As a result, the predicted shapes of response spectra can simulate the graphical shapes of measured data with high accuracy and most of predicted results are distributed inside range of correlation of variation (COV) of 30% from perfectly correlated lines.

• Archives of Pharmacal Research
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• v.9 no.1
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• pp.5-9
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• 1986

Partialy purified ginseng proteins were either treated with sodium dodecyl sulfate (SDS) and .betha.-mercaptoethanol to denature the proteins or not, and subjected to Thin Layer Chromatography (TLC) and High Performance Liquid Chromatography (HPLC) to compare the components of each fraction. Standard proteins of known molecular weights (MW) were also either treated with SDS and .betha.-mercaptoethanol or not, and subjected to HPLC to obtain regression lines for MW determination. From the retention times obtained from samples in eiether case by HPLC, the MW were estimated as following in SDS treated condition, Gl fraction showed three peaks each with MW of above 100, 000, 51, 000 and 19, 000. Gll showed one original peak with MW of 21, 000 and Gll, two peaks each with MW of 19, 000 and 14, 000. On the other hand, in non-SDS treated condition, GI fraction showed two peaks each with MW of above 200, 000 NA 52, 000. Gll showed one original peak with MW of 41, 000 and Gill, three peaks each with MW of 28, 000, 19, 000 and 14, 000.

• JSTS:Journal of Semiconductor Technology and Science
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• v.15 no.6
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• pp.653-657
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• 2015

A new paired gate-source voltage RF capacitance-voltage (C-V) method of extracting the effective channel length and parasitic capacitance using the intersection between two closely spaced linear regression lines of the gate capacitance versus gate length measured from S-parameters is proposed to remove errors from conventional C-V methods. Physically verified results are obtained at the gate-source voltage range where the slope of the gate capacitance versus gate-source voltage is maximized in the inversion region. The accuracy of this method is demonstrated by finding extracted value corresponding to the metallurgical channel length.

• Journal of Urban Science
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• v.9 no.1
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• pp.33-40
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• 2020

This research aims to analyze the determinants of apartment rents in the Seoul Metropolitan area using spatial econometrics approaches. Since spatial econometrics approaches have advantages to solve limitations of ordinary multiple regression such as spatial dependence and spatial heterogeneity. This research includes structural variables such as number of rooms and baths, neighborhood variables such as number of housing units in the apartment complex, and location variables including distances to subway stations, to traditional markets, to educational institutes, and to urban services such as parks, etc. The result shows that the accessibilities to the CBD, to subcenters, to subway station, to school, and to parks contribute to apartment rent uplift and also shows different spatial variations in rent premiums by accessibility variables. In particular, apartments located south of Han river along the Lines 2, 3, 7 and 9 have the highest rent premiums due to the accessibility to the subway.