• Title/Summary/Keyword: school avoidance

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Individual Blockholder's Influence on Accounting Quality: Evidence from Korea

  • YIM, Sang-Giun
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.1
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    • pp.59-69
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    • 2020
  • This study investigates the influence of individual blockholder on accounting quality. Prior studies investigating Korean blockholders' influence focus on the influence of controlling shareholders or institutional investors; however, they rarely examine individual blockholders' influence. This paper investigates how individual blockholders in Korean stock markets affect accounting quality of firms listed in Korean Stock Exchange. I analyze individual blockholders' influence on proxies of accounting quality using multivariate regression with hand-collected individual blockholder data. Korean law requires public firms to disclose the list of shareholders having no less than 5% of ownership. From the list of blockholders, individuals who have no explicit personal relation with controlling shareholders were classified as individual blockholders. My empirical results show that firms having individual blockholder(s) use more income-decreasing accruals than those having no individual blockholder. Furthermore, accounting information of firms having individual blockholders(s) is more conservative than that of firms having no individual blockholders. However, the presence of individual blockholder increases the tendency of loss avoidance and earnings management using overproduction and reduction of discretionary expenditure. This paper contributes to the literature by presenting the first evidence of the monitoring role of an individual blockholder on financial reporting of firms listed in the Korean stock markets.

The Effects of Parents' Neglect Behavior and Children's Irrational Belief on Children's Anger Expression Style (부모의 방임행동, 아동의 비합리적 신념이 아동의 분노표현방식에 미치는 영향)

  • Hwang, Yeon-Dug;Lee, Jin-Suk
    • Journal of the Korean Home Economics Association
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    • v.48 no.10
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    • pp.77-88
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    • 2010
  • This study examined the effect of parents' neglect behavior and children's irrational beliefs on children's anger expression style. The participants were 379 5th and 6th grade elementary school children. The major findings were as follows. Children tended to perceive higher levels of their parents' cognitive and emotional neglect than physical and home environmental neglect. Boys perceived higher levels of their parents' physical, supervisory and home environmental neglect than girls, and girls showed higher level of excessively self-expecting belief than boys. There were statistically significant correlations between the parents' neglect behavior, their child's irrational beliefs and anger expression style. A regression analysis showed that parents' physical and cognitive neglect were predictors of children's anger control. Children's excessive apprehension and avoidance beliefs were the best predictors of children's anger-in, while children's deterministic belief was the best predictor of children's anger-out. Parents' physical neglect behavior appeared to be powerful predictor.

The Effects of Online Uncivil Comments on Vicarious shame and Coping Strategies: Focusing on the Power of Social Identity and Social Recommendation

  • Kim, Jiwon
    • Journal of Internet Computing and Services
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    • v.21 no.1
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    • pp.119-125
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    • 2020
  • Based on an online experiment, this research examined how uncivil expressions made by participants from the same political partisan group (in-group) influenced the emotional and behavioral intentions of other in-group members, especially when the incivility was supported by social recommendations such as "recommendations." As predicted, results showed that a higher level of vicarious shame was felt when participants perceived higher levels of incivility. However, no significant effects of social recommendations were found regarding levels of vicarious shame. That is, the level of shame was not significantly different between participants who were exposed to an in-group uncivil comment that received recommendations and participants who were exposed to in-group uncivil comment without recommendations. Findings further found two types of coping strategies -situation-reparation and situation-avoidance - among participants exposed to in-group uncivil comments. Yet no significant effects were found regarding coping strategies in response to the presence of social recommendations. Participants' feelings of shame were positively correlated with both types of coping strategies, supporting findings of previous studies. Implications of this study are further discussed.

Sociopsychological factors associated with depressive symptoms among some urban middle-aged men and women: focused on social support and stress coping strategy (대도시 일부 중년 남녀의 우울증상과 관련된 사회심리적 요인: 사회적 지지와 스트레스 대처방식을 중심으로)

  • Jeon, Seo-Heui;Park, Kyoung Ok
    • Korean Journal of Health Education and Promotion
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    • v.32 no.3
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    • pp.43-55
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    • 2015
  • Objectives: The aim of this study was to identify the associations with social support, stress coping strategy and depression among some urban middle-aged men and women. Methods: Considering the regional distribution 4 districts of Seoul were conveniently selected for this study and a total of 329 middle-aged men and women participated in the self-administered survey. The survey questionaries included social support, stress coping strategy, depression and general characteristics. Results: Avoidance and problem solving strategies were significant independent variables to the men's depression scores, but social support was not significant. However middle aged female's social support more explained the variance of the depression scores than the problem solving strategy. Conclusions: Significant sociopsychological factors that affected middle-aged depression were different by sex and according to the results, stress coping strategy for men and social support for woman were significant factors on depression control in urban middle-aged population.

Psychoeducation Intervention to Improve Adjustment to Cancer among Turkish Stage I-II Breast Cancer Patients: A Randomized Controlled Trial

  • Dastan, Nihal Bostanci;Buzlu, Sevim
    • Asian Pacific Journal of Cancer Prevention
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    • v.13 no.10
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    • pp.5313-5318
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    • 2012
  • Psycho-educational interventions are not a substitute for analgesics, but they may serve as adjuvant therapy. Nurses can provide psychoeducational programmes to cancer patients to assist them in optimizing behavior that strengthen adjustment. The aim here was to determine the effects of psychoeducation on levels of adjustment to cancer in stage I-II breast cancer patients who met the study criteria (experimental group: 38 women, control group:38 women). The psychoeducational program consisted of eight 90 minute weekly sessions and data were collected using a questionnaire and the Mental Adjustment to Cancer Scale three times: before, six weeks and six months after the intervention. Data analysis was performed using descriptive statistical methods as well as the Chi square test, the Mann Whitney U test, repeated measures analysis of variance, the matched pairs t test and the Post Hoc Bonferroni test. The results at 6 weeks and 6 months after the program revealed that the experimental group had higher levels of "fighting spirit", lower levels of "helplessness/hopelessness, anxious preoccupation and fatalism" but there was no significant change in levels of "avoidance/denial" compared to the control group with regard to adjustment to cancer. In this study, psychoeducation was shown to cause positive changes in levels of adjustment to cancer in breast cancer patients

A Proposal for Domestic Implementation Policy of Next Generation ACAS System (차세대 ACAS 시스템 국내 도입 전략 제안)

  • Lim, Sang-Seok
    • Journal of Advanced Navigation Technology
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    • v.18 no.1
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    • pp.1-6
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    • 2014
  • Though the functions and operational procedures of current ACAS-II are upgraded several times owing to technical advancement, so far the mid-air collision accidents never come to an end. Recently to solve the major issues of ACAS-II, ICAO began to develop a future ACAS (Airborne Collision Avoidance System) by the year 2015. Accordingly in order to prepare for international standardization of the future ACAS, in this paper a policy is proposed for domestic implementation of the future ACAS based on the results from studying the technical standards and future development trends of ACAS.

Isolation and characterization of Phytochrome B gene in Poplar (포플러의 Phytochrome B 유전자 분리 및 특성구명)

  • Kang, Hoduck;Lee, Keum-Young;Kang, Sang-Gu;Bae, Han-hong
    • Journal of Korean Society of Forest Science
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    • v.94 no.4 s.161
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    • pp.236-242
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    • 2005
  • Phytochrome B (PhyB) gene, which is a photoreceptor that controls plant growth under various light conditions, was cloned from Chinese hybrid poplar 'Soohang 1'. Nucleotide sequence and deduced amino acid sequences PhyB cDNA of 'Soohang' is consisted with 3,456 nucleotides and 1,156 amino acids. The cloned PhyB fragment showed 98% homology of amino acid sequences with Populus balsamifera PhyB1. According to Northern blot analysis. PhyB was up-regulated by light, while PhyB transcript was not detected under dark condition. According to this study, the cloned PhyB is induced by light and functions as photoreceptor.

Experimental Study on Stall Inception in a High-Speed Centrifugal Compressor ( II )- Stall Warning Method - (원심압축기 스톨 발단에 판한 실험적 연구 (II) - 스톨 경고 방법 -)

  • Gang, Jeong-Sik;Gang, Sin-Hyeong
    • Transactions of the Korean Society of Mechanical Engineers B
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    • v.25 no.10
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    • pp.1445-1450
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    • 2001
  • Stall inception in a high-speed centrifugal compressor has been examined. The main objective was to find stall precursor and to develop a reliable stall warning method. For stall warning, a method which uses the spectrum at impeller frequency is suggested. The use of the spectrum at impeller frequency as a stall warning method showed a warning time of about two hundreds impeller revolutions. This method uses only one sensor that it has made the stall warning method more useful. And the well-known traveling wave energy method proved to be a good method for stall warning also in a high-speed centrifugal compressor. The warning time was about one hundred impeller revolutions at lower speeds, and about one thousand impeller revolutions at higher speeds. The stall warning methods used here were found to be robust and reliable. Therefore, it seems to be promising to set up a reliable stall avoidance control based on this analysis.

A Simple Model for TCP Loss Recovery Performance over Wireless Networks

  • Kim, Beomjoon;Lee, Jaiyong
    • Journal of Communications and Networks
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    • v.6 no.3
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    • pp.235-244
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    • 2004
  • There have been a lot of approaches to evaluate and predict transmission control protocol (TCP) performance in a numerical way. Especially, under the recent advance in wireless transmission technology, the issue of TCP performance over wireless links has come to surface. It is because TCP responds to all packet losses by invoking congestion control and avoidance algorithms, resulting in degraded end-to-end performance in wireless and lossy systems. By several previous works, although it has been already proved that overall TCP performance is largely dependent on its loss recovery performance, there have been few works to try to analyze TCP loss recovery performance with thoroughness. In this paper, therefore, we focus on analyzing TCP's loss recovery performance and have developed a simple model that facilitates to capture the TCP sender's behaviors during loss recovery period. Based on the developed model, we can derive the conditions that packet losses may be recovered without retransmission timeout (RTO). Especially, we have found that TCP Reno can retransmit three packet losses by fast retransmits in a specific situation. In addition, we have proved that successive three packet losses and more than four packet losses in a window always invoke RTO easily, which is not considered or approximated in the previous works. Through probabilistic works with the conditions derived, the loss recovery performance of TCP Reno can be quantified in terms of the number of packet losses in a window.

An Optimized Random Tree and Particle Swarm Algorithm For Distribution Environments

  • Feng, Zhou;Lee, Un-Kon
    • Journal of Distribution Science
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    • v.13 no.6
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    • pp.11-15
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    • 2015
  • Purpose - Robot path planning, a constrained optimization problem, has been an active research area with many methods developed to tackle it. This study proposes the use of a Rapidly-exploring Random Tree and Particle Swarm Optimizer algorithm for path planning. Research design, data, and methodology - The grid method is built to describe the working space of the mobile robot, then the Rapidly-exploring Random Tree algorithm is applied to obtain the global navigation path and the Particle Swarm Optimizer algorithm is adopted to obtain the best path. Results - Computer experiment results demonstrate that this novel algorithm can rapidly plan an optimal path in a cluttered environment. Successful obstacle avoidance is achieved, the model is robust, and performs reliably. The effectiveness and efficiency of the proposed algorithm is demonstrated through simulation studies. Conclusions - The findings could provide insights to the validity and practicability of the method. This method makes it is easy to build a model and meet real-time demand for mobile robot navigation with a simple algorithm, which results in a certain practical value for distribution environments.