• The Journal of Asian Finance, Economics and Business
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• 제7권1호
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• pp.81-90
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• 2020

We examine the effects of the complexity of tax-related information on the issuance of analyst's pre-tax income forecast and its value relevance. If analysts respond adequately to the needs of investors, they are more likely to provide a pre-tax income forecast. The provision of a pre-tax income forecast may indicate analysts' confidence in assessing the quality of earnings. Thus, investors, in turn, would be more confident in the analysts' pre-tax income forecasts if analysts provide both pre-tax and earnings forecasts than only the latter. Using a sample of Korean listed companies for 2005-2014, we find that analysts are likely to provide an implicit tax forecast when the volatility of the effective tax rate is low and the book-tax differences are small. We also find that when analysts provide pre-tax and after tax income forecasts, the value relevance for unexpected earnings increases. These results indicate that analysts are likely to be interested in corporate tax information and the complexity of tax-related information affects the availability of implicit tax forecasts. Furthermore, this study provides empirical evidence that when analysts provide both pre-tax and after tax income forecasts, investors have more confidence in analysts' earnings forecasts, which results in greater investors' responses.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.303-313
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• 2020

This study investigates the factors affecting Industry 4.0 adoption in the curriculum of university students in Ho Chi Minh City, Vietnam. Universities need to respond to the changing faces of Industry 4.0 and, hence, Education 4.0. A mixed method including both qualitative and quantitative methodologies was utilized. An in-depth interview was carried out for exploring, reviewing, and testing content validity of constructs and measurement items. The pilot study was conducted with 120 respondents. The conceptual model and hypotheses were developed using data collected by a questionnaire survey distributed to 584 respondents by both electronic and paper forms with non-probability and convenience sampling techniques. The result of structural equation modeling showed that occupation relevance, skills, facility conditions, and social influence impacted on the intermediates variables, namely, relevance advantage, perceived usefulness, behavioral intention-to-use, and actual use. The independent variables are occupation relevance, skills, facility conditions, and social influence. They impact actual use through mediating constructs such as relevance advantage, perceived usefulness, and behavioral intention-to-use. The findings suggest that universities and students' efforts aimed at increasing the factors' perceptions of adoption of Industry 4.0 will contribute to implementation success, where success is defined as effectual usage of Industry 4.0.

• 동아시아경상학회지
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• 제11권3호
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• pp.11-25
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• 2023

Purpose - The goal of this study is to grasp the current status of the latest overseas direct purchase trends and diversified consumption tendencies, and it can be used as basic quantitative data for selecting the overseas direct purchase market and establishing policies in the e-commerce industry. This study examines the relevance between purchasing equipment and four demographics. Traits of the underlying purchasing equipment are cell phones, tablet PCs and PCs & notebooks. Research design, data, and methodology -This survey was performed in 2021 on a total of 4,537 combined panel households covering 3,510 households and 191,027 additionally set in 2019 and approximately 10,800 household members. In particular, correspondence analysis is utilized to mine the relevance among the underlying variables. Result - It is proved that the underlying demographics except age are relevant to the purchasing equipment of online overseas shopping. Especially, cell phones are closely relevant '2 million-3 million won', jointly relevant to 'service and office work' and marginally to all other academic levels except graduate school or higher. Conclusion - Under intense competition, overseas direct purchase shopping malls should strive to provide not only price competitiveness but better service and customer value in order to continue to grow.

• Geomechanics and Engineering
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• 제1권3호
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• pp.259-262
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• 2009

This paper examines the potential of relevance vector machine (RVM) in prediction of pullout capacity of small ground anchors. RVM is based on a Bayesian formulation of a linear model with an appropriate prior that results in a sparse representation. The results are compared with a widely used artificial neural network (ANN) model. Overall, the RVM showed good performance and is proven to be better than ANN model. It also estimates the prediction variance. The plausibility of RVM technique is shown by its superior performance in forecasting pullout capacity of small ground anchors providing exogenous knowledge.

• 한국정보과학회:학술대회논문집
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• 한국정보과학회 1998년도 가을 학술발표논문집 Vol.25 No.2 (2)
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• pp.129-131
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• 1998

웹 에이전트는 사용자가 좀 더 손쉽게 웹 상의 정보를 얻을 수 있게 하는 것을 목표로 하는 인터넷 정보 검색 도구이다. 본 논문에서는 개인용 웹 에이전트 시스템에서 적합성 피드백(Relevance Feedback)에 의해 사용자의 취향을 학습하는 방법을 제시하고, 실험을 통하여 제시된 적합성 피드백에 의한 학습 방법이 사용자의 취향을 성공적으로 학습함을 보였다. 적합성 피드백을 혼용할 때와 각각 한가지만 사용할 때로 나누어 실험하였으며, 피드백이 진행되면서 검색결과의 정확도가 변화하는 정도를 관찰하였다.

• 한국정보과학회 언어공학연구회:학술대회논문집(한글 및 한국어 정보처리)
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• 한국정보과학회언어공학연구회 1997년도 제9회 한글 및 한국어 정보처리 학술대회
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• pp.65-71
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• 1997

이 논문은 부산대학교 전자계산학과 인공지능 연구실에서 개발한 정보검색 시스템 "미리내"의 적합성 피드백 방법을 분석하고, 그 방법들의 검색 효율을 비교 분석하였다. "미리내"에서 질의문은 자연언어 질의문을 사용하고 재검색을 위한 적합성 피드백은 원질의문에서 검색된 문서 중 이용자가 직접 선택한 적합 문서에서 추출한다. 적합성 피드백은 크게 단어 확장(Term Expansion)을 위한 단어 선택 방법과 추가될 단어에 가중치를 부여하는 단어 가중치 부여(Term Weighting)의 2가지 요소로 이루어진다. 단어 선택을 위해서는 적합 문서에 나타난 단어 빈도합(tf), 역문헌빈도(idf), 적합 문서 중에서 해당 단어가 있는 적합 문서의 비율(r/R) 등의 정보를 이용한다. 단어 가중치 부여 방법으로는 정규화 또는 코사인 함수를 이용하여 부여하였다. 단어확장에는 tfidf가 tfidf(r/R)보다 정확도 면에서 나은 향상율을 보였으나, 30위 내 검색된 적합문서의 수를 비교해 보았을 때 tfidf(r/R)의 정확도가 높았다. 단어 선택 방법에서 계산된 값을 정규화하여 가중치를 부여하였을 때 보다 코사인 함수를 이용하여 가중치를 부여하였을 때 정확도가 높았다. 실험은 KT-Set 2.0 (4391 건), 동아일보 96 년 신문기사(70459 건)를 대상으로 수행하였다.

• 한국환경과학회지
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• 제33권8호
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• pp.553-568
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• 2024

The purpose of this study was to explore the use of the city biodiversity index (CBI) as a tool to improve biodiversity education for urban students. For use in educational purpose, the CBI was modified and supplemented to devise an Educational CBI, and its ability to facilitate the teaching of biodiversity topics was assessed. An Educational CBI that can be used at the high school level was successfully developed. Evaluation criteria were selected based on previous studies of the existing CBI and domestic circumstances, and the relationship between the index and biodiversity topics was revealed in detail. An examination of the relevance of the Educational CBI with the current biodiversity curriculum framework showed it to be highly relevant at the level of investigation and evaluation as a tool for measuring urban biodiversity. Furthermore, an examination of the relevance between the CBI for Education and the achievement standards of the general high school subjects of the 2022 revised curriculum indicated high relevance in environmental and science subjects. As an example, the city of Cheongju obtained 82-85 of 112 points in an evaluation using the Educational CBI, confirming the monitoring function of the index. Overall, the Educational CBI offers significant benefits as a tool for both biodiversity education and urban environmental education.

• 임상간호연구
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• 제21권1호
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• pp.127-142
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• 2015

Purpose: The purpose of this study was to develop the adapted standard items of situation, background, assessment, recommendations (SBAR) processing for handover between nursing units in Korean hospitals and evaluate the validity and relevance of the standard items. Methods: A delphi method with 33 experts was used to evaluate content validity of the standard items. Then, 1,175 nurses working in general hospitals of more than 500 beds were recruited to evaluate the validity and relevance of the standard items for clinical implication. Results: Content validity was higher than 0.8. The highest scores for relevance among items in handover standards were state of consciousness in the assessment domain for a ward to a ward transfer ($3.82{\pm}0.40$), for a ward to an ICU ($3.85{\pm}0.38$), an ICU to a ward ($3.81{\pm}0.39$) and an ER to a ward ($3.85{\pm}0.37$). Congenital malformation was the highest relevance score for handover from a delivery room to a neonatal unit ($3.91{\pm}0.30$). Conclusion: This study evaluated validity and relevance of the essential contents for handover standards between units to improve communication quality among nurses. The findings of this study should also be applied in clinical nursing areas and the quality of information and effectiveness of usage of the standard should be evaluated.

• 대한간호학회지
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• 제16권2호
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• pp.63-69
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• 1986

The main purpose of this study was to find out variables relevant to self-care activities of physically disabled person. The subjects of this analysis were 1277 person which is between 15~64 years, the data came from the 1985 National Interview Survey on Disabled Person in Korea. For this analysis, Breakdown, Oneway and Discriminant Analysis were used. The finding of the analysis can be summarized as follows: First, the mean of self care activities was 2.57 (SD: 0.69, range: 1-3). The relevance for the self-care activities by several variables is as follows. 1. The relevance for the self-care activities by socioeconomic status is significant at age, education level, occupation of household members variables. Especially, in the case of high age, low education level, the self-care activities are shown low score. 2. The relevance by impairment characteristics is shown high significance at all input variables. When disabled person have double impairment. paralysis, late occurance age, and is due to diseases the self-care activities score is lowered. 3. The relevance by health care services variables. is not shown significant at all input variables. Second, the relevance for social activities by sev-eral variables was conducted by discriminant analysis. The relative importance of social activities discriminant function is 0.344 of eigenvalue. The-canonical correlation between the social activities discriminant function and 9 dummy variables is 0.51, total variance of dummy variables for social activities is shown 26 persent. The self-care activities variable represents the highest contribution of its associated variable to the function (canonical coefficient: -.56). The occurance age, the occupation of household members, the education level variables are shown comparatively high contribution to the function. To sum up, this analysis suggests that the self-care activities variable is the highest contributed to the social activities. In relation to self-care concept, this finding will be useful in rehabilitation nursing care.

• 유통과학연구
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• 제16권2호
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• pp.83-88
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• 2018

Purpose - For distribution corporate, the method of recognizing sales revenue may be different depending on the type of distribution transaction. Until the change in accounting standards for revenue recognition was made in 2002, the distribution corporate recognized the full amount of sales of goods regardless of the type of transaction. However, in accordance with accounting standards for revenue recognition, which began to be applied in 2003, distribution corporate differ in sales revenue recognition by transaction type. The Purpose of this study is to analyze the impact of sales revenue on the corporate value after the change of the revenue recognition accounting standards. Research design, data, and methodology - We selected a comprehensive wholesale and retail corporate listed on Korea Exchange. The research model extends the Ohlson(1995) model and regresses whether sales revenue affecting the corporate value is discriminatory value relevance between the corporate affected by changes in accounting standards for revenue recognition and those not. Results - The results of the analysis are as follows. First, The average value of stock price, net asset per share, and earnings per share are all higher than those before the change of accounting standards for revenue recognition. However, the average value of sales per share is lower than that before the change of accounting standards for revenue recognition. Second, the relationship between corporate value and net asset per share, earnings per share and sales per share, the coefficient of net asset per share, earnings per share and sales per share are all statistically significant positive value. Therefore, in explaining corporate value, besides net asset per share and earnings per share, sales per share provides additional information. And the coefficient of interaction variable between accounting standard change and sales per share is a statistically significant positive value. This result indicating that after the change of the revenue recognition accounting standards the usefulness of sales revenue has increased. Conclusions - The change in accounting standards for revenue recognition led to a decrease in distribution corporate sales revenue but the higher the relevance of the corporate value of the sales revenue information. These results shows that the change of accounting standards that reflects the transaction type of retailers was a revision to increase the value relevance of sales revenue in valuation of corporate value.