• The Journal of Asian Finance, Economics and Business
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• 제9권3호
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• pp.389-397
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• 2022

As the Jordanian government is in the process of implementing accrual-based IPSAS, this study aims to provide academics' perspectives on the effective implementation of accrual-based IPSAS in Jordan to authorities and regulators. The findings of a survey of 124 accounting professors at Jordanian institutions reveal that adopting accrual-based IPSAS will aid in presenting the realistic financial status of governmental bodies, with various advantages to adopting accrual-based IPSAS (e.g., enhance assets and liabilities management, decision-making process, transparency, expenditures management). On the other side, we discovered that change is met with reluctance because the majority of public-sector accountants are untrained and unqualified to apply the accrual-based IPSAS. Another main challenge is the cost of implementing the accrual-based IPSAS in the Jordanian public sector is very high. To address these issues, employees should be motivated by providing suitable training programs, reward systems, and top management support and commitment to a successful transition. Finally, we suggested that Jordanian governments commit to using IPSAS in the public sector to increase residents' socioeconomic advantages. Public sectors should implement IPSASs for improved management, transparency in financial reporting, accountability, and regulatory and supervisory agencies.

• 한국전기전자재료학회논문지
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• 제37권4호
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• pp.347-357
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• 2024

Oxide semiconductor gas sensors are widely used for detecting toxic, explosive, and flammable gases due to their simple structure, cost-effectiveness, and potential integration into compact devices. However, their reliable gas detection is hindered by a longstanding issue known as humidity dependence, wherein the sensor resistance and gas response change significantly in the presence of moisture. This problem has persisted since the inception of oxide semiconductor gas sensors in the 1960s. This paper explores the root causes of humidity dependence in oxide semiconductor gas sensors and presents strategies to address this challenge. Mitigation strategies include functionalizing the gas-sensing material with noble metal/transition metal oxides and rare-earth/rare-earth oxides, as well as implementing a moisture barrier layer to prevent moisture diffusion into the gas-sensing film. Developing oxide semiconductor gas sensors immune to humidity dependence is expected to yield substantial socioeconomic benefits by enabling medical diagnosis, food quality assessment, environmental monitoring, and sensor network establishment.

• Environmental Analysis Health and Toxicology
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• 제27권
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• pp.13.1-13.10
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• 2012

Objectives: We aimed to investigate the acute effects of heat stress on body temperature and blood pressure of elderly individuals living in poor housing conditions. Methods: Repeated measurements of the indoor temperature, relative humidity, body temperature, and blood pressure were conducted for 20 elderly individuals living in low-cost dosshouses in Seoul during hot summer days in 2010. Changes in the body temperature, systolic blood pressure (SBP) and diastolic blood pressure (DBP) according to variations in the indoor and outdoor temperature and humidity were analyzed using a repeated-measures ANOVA controlling for age, sex, alcohol, and smoking. Results: Average indoor and outdoor temperatures were $31.47^{\circ}C$ (standard deviation [SD], $0.97^{\circ}C$) and $28.15^{\circ}C$ (SD, $2.03^{\circ}C$), respectively. Body temperature increased by $0.21^{\circ}C$ (95% confidence interval [CI], 0.16 to $0.26^{\circ}C$) and $0.07^{\circ}C$ (95% CI, 0.04 to $0.10^{\circ}C$) with an increase in the indoor and outdoor temperature of $1^{\circ}C$. DBP decreased by 2.05 mmHg (95% CI, 0.05 to 4.05 mmHg), showing a statistical significance, as the indoor temperature increased by $1^{\circ}C$, while it increased by 0.20 mmHg (95% CI, -0.83 to 1.22 mmHg) as outdoor temperature increased by $1^{\circ}C$. SBP decreased by 1.75 mmHg (95% CI, -1.11 to 4.61 mmHg) and 0.35 mmHg (95% CI, -1.04 to 1.73 mmHg), as the indoor and outdoor temperature increased by $1^{\circ}C$, respectively. The effects of relative humidity on SBP and DBP were not statistically significant for both indoor and outdoor. Conclusions: The poor and elderly are directly exposed to heat waves, while their vital signs respond sensitively to increase in temperature. Careful adaptation strategies to climate change considering socioeconomic status are therefore necessary.

• Asian-Australasian Journal of Animal Sciences
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• 제11권5호
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• pp.586-596
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• 1998

The relevance and importance of buffalo production under coconut plantations in the North Westen Province of Sri Lanka was studied in three districts (Bingiriya, Pannala, Kuliyapitiya). The objective of the study was to collect baseline information on socioeconomic and cultural aspects of buffalo production, with a view to promote and disseminate new technologies. The survey technique used consisted of a formal survey using a structured questionnaire (71 households) and rapid appraisal (55 households). The results indicate the existence of a wide stratification of dariy farmers which ranged from skilled dairy operators with high levels of production and management of efficiency to marginal subsistence farmers with low levels of productivity. The most frequent family size of households ranged from 4-5 members (58%), and the average family size was 4.7. The actual average land ownership accounts to 2.4 ha of upland and 0.5 ha of lowland, but when their accessibility to common property resources are taken into account, the land availability was assessed at 13 ha and 0.7 ha of upland and lowland, respectively. The highest average monthly income (Rs. 13,590) was received by farmers with off-farm employment (primary) who are also engaged in livestock production (secondary), and livestock contributed 43% of the total income. Livestock farmers who practised integrated crop farming as a secondary source of income received a monthly income of Rs. 10,843, and those involved in crop production as the primary source received the lowest average income (Rs. 7,295). The survey revealed a high investment cost on concentrate feeds (47%) for milk production. However some farmers obtained higher milk yields (11 litres/cow/day) at lower ration costs, and this could be attributed to the entrepreneurship skills and management efficiency. The study area had a well developed market infrastructure for fresh milk, principally due to the existence of the Nestle's company and the Coconut Triangle Milk Union. On an average the producer collected Rs. 10 per litre of milk marketed.

• 한국산림과학회지
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• 제81권3호
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• pp.280-286
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• 1992

공공임업투자분석(公共林業投資分析)에 있어서 사회적 비용-편익분석법을 사용할 경우 적정 할인율의 선택은 매우 중요하다. 본 연구에서는 공공경제학 부문에서 토론 되고 있는 사회적(社會的) 할인율(割引率)이 소개되며 그의 한가지 척도로서 사회적(社會的) 시간선호율(時間選好率)이 우리나라에 대하여 추정되어졌다. 사용된 모델은 소비에 대한 사회적(社會的) 한계효용탄력성(限界效用彈力性) 계수(係數)와 실질 소비성장율(消費成長率)등 두가지 변수에 기초를 두고 있다. 적용 결과 우리나라의 사회적(社會的) 시간선호율(時間選好率)은 6.2%이며 소비에 대한 사회적(社會的) 한계효용(限界效用) 탄력성계수(彈力性係數)는 -1.38로 나타났다. 이러한 결과들은 합리적인 자원배분정책을 수립하는데 유용한 기초자료로 이용 될 수 있을 것이다.

• 대한교통학회지
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• 제19권3호
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• pp.19-32
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• 2001

본 연구에서는 주차정책의 변화에 따른 운전자의 주차행동 변화를 예측하고, 나아가서 주차시설별 주차수요의 예측이 가능한 주차장 선택모형을 개발하기 위하여, 대구광역시 운전자의 선호의식자료를 이용한 다항로짓과 네스티드로짓 주차장 선택모형을 추정하고, 모형에 대한 탄력성분석을 실시하였다. 설명변수로서는 성별 연령 등의 대안특유 사회경제적 변수와 주차장 탐색 및 입고시간, 목적지까지의 도보거리, 주차요금, 불법주차 단속횟수 등의 주차관련 특성변수를 적용하였다. 모형의 추정결과에 의하면, 각 설명변수에 대한 추정 파라메타의 부호는 논리적으로 타당하였으며, 모형의 적합도 역시 양호하게 나타났다. 또한, 주차정책변수의 변화에 대한 모형의 탄력성 분석을 실시한 결과에 의하면, 주차비용의 탄력성이 가장 높았고, 주차시설 접근시간보다 목적지까지의 도보거리의 탄력성이 높은 것으로 나타났다. 이는 주차시설의 입고 편의성보다 주차시설과 목적지간의 근접성이 더욱 중요하다는 것을 의미한다. 따라서, 앞으로의 주차시설은 목적지 주변에 소형주차장을 분산하여 공급할 필요가 있을 것이다. 상기와 같이, 본 연구의 결과는 주차정책 수립을 위한 중요한 기초자료를 제공할 수 있을 것으로 기대된다.

• 수산경영론집
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• 제38권3호
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• pp.67-88
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• 2007

This study is to estimate the factor weights for a successful sea-ranching project using the Analytical Hierarchy Process. Furthermore, it investigates the policy implications revealed by the differences in group opinions throughout fishermen, government officials, researchers and the scholars when the weights are assessed. The hierarchy is constructed for the 3 levels of factors which must be evaluated for a successful sea-ranching project. The top level of factors is divided by the ecological factors and the socioeconomic factors. As the middle level of factors, there are 3 factors such as the choice of fish, the habitat environment and the production technology under the ecological factors and another 3 factors such as the stability of fishery society, economic factors, and the law & system under the socio-economic factors. And then, at the bottom level of the hierarchy, the economic factors have two different sub-factors such as the fishing revenue and cost. The law & system has also 3 sub-factors such as the accessibility to sea-ranching area, fishing method, and surveillance. The fishermen and government officials show us quite opposite tendencies in assessments of the weights while both the researchers and scholars reveal almost the same opinions positioned at somewhere between first two groups. The study also reports the evaluations of efficiency measures for resource recovery methods among the sea-ranching project, artificial reef, release of fish seeds, and marine protection area. Both the sea-ranching project and marine protection area have the same efficiency in terms of resource recovery while the artificial reef and release of fish seeds are revealed as somewhat less efficient methods comparing to the former two methods.

• 대한교통학회지
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• 제17권5호
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• pp.19-32
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• 1999

본 연구는 도시 내에서 비교적 안정된 통행패턴을 이루고 있는 취업자를 대상으로 대구광역시 사람통행실태 자료(1988년, 1992년)를 이용하여 취업자가 1일에 행한 복수통행 간의 상관관계를 보다 체계적으로 명확히 규명하고, 이를 기초로 하여 취업자의 교통수단선택모형을 구축하여 그 모형의 이전가능성을 검토하였다. 먼저 취업자의 통행행태분석 결과, 통행패턴은 1일에 2통행의 피스톤형태로 비교적 단순하였으며, 교통수단선택패턴도 1일에 행한 복수통행 가운데 첫 번째 통행에서 이용한 수단을 최종 통행수단으로 이용하는 비율이 높은 것 으로 나타났다. 또한 교통수단선택모형의 추정결과 채택된 설명변수의 추정계수 및 모형의 적합도가 모두 양호한 값을 나타내어 본 모형의 타당성이 입증되었다. 끝으로, 구축된 모형의 적용성 검토로서 1988년과 1992년 모형의 시간적 이전가능성을 검토한 결과 여러 지표들로부터 양호한 결과를 나타내어 본 모형의 시간이전성은 충분하다고 판단되어진다.

• Ocean and Polar Research
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• 제26권4호
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• pp.635-646
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• 2004

Chronic outbreaks of green tide in the Nakdong estuary toll a heavy socioeconomic cost. The paper investigates the influence of sediments on the nitrogen eutrophication, being claimed as the primary cause of green tide. To measure the flux of nitrate at the sediments-water interface, sediment cores were taken in Jan., Mar., May and Sep., 2000 at Noksan located in the West-Nakdong river estuary. The dissolved oxygen was profiled and then the pore water was extracted in situ. Core samples were analyzed for their textural characteristics. Cores were incubated by a novel technique to measure the fluxes of nitrate $(NO_3^-)$ and ammonia $(NH_4^+)$ at the sediment-water interface. The dissolved oxygen was depleted usually within several millimeters in the top sediments. Nitrate started to decrease drastically at the layer where dissolved oxygen was nearly depleted. Nitrate was also exhausted within several centimeters, followed by ammonia build up rapidly. The flux at the sediments-water interface calculated from the pore water concentrations revealed that nitrate was removed from the water column into the sediments. The sediment incubation experiment confirmed the above result. On the other hand ammonia were released from the sediment to the water column. As the incubation went on, however, the nitrate concentration in the overlying water was dropped below that of a top sediment. Then the flux is reversed, i.e., nitrate was released from the sediments to the water column. The implication is that the sediment can supply nitrate to the water column if it falls below a certain level. Thus it is likely that sediments in the eutrophicated river buffers the nitrate concentration in the water column, which leads to a prolonged green tide.

• Asian Pacific Journal of Cancer Prevention
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• 제13권6호
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• pp.2663-2667
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• 2012

Objectives: An attempt was made to understand the nicotine dependence of smokers selected for an ongoing smoking cessation intervention programme in rural Kerala, India. Methods: Data were collected from resident males in the age group of 18 to 60 years from 4 randomly allocated community development blocks of rural Thiruvananthapuram district (2 intervention and 2 control groups). Trained accredited social health activist workers were utilised to collect data from all groups through face to face interview. Nicotine dependence among participants was assessed by means of the six-item Fagerstrom Test for Nicotine Dependence (FTND) translated into the local language. The internal consistency of FTND was computed using Cronbach's alpha coefficient. Criterion validity (concurrent) was assessed by correlations of nicotine dependence scores with age at initiation of smoking and cumulative smoking volume in pack-years. Results: Among the 928 smokers identified, 474 subjects were in the intervention area (mean age = 44.6 years, SD = 9.66 years) and 454 in the control area (mean age = 44.5 years, SD = 10.30 years). The overall FTND score among current daily smokers was 5.04 (SD: 5.05). FTND scores in the control and intervention areas were 4.75 (SD: 2.57) and 4.92 (SD: 2.51) respectively. The FTND scores increased with age and decreased with higher literacy and socioeconomic status. The average FTND score was high among smokers using both bidi and cigarettes (mean 6.10, SD 2.17). Internal consistency analysis yielded a Cronbach's alpha coefficient of 0.70 in a subsample of 150 subjects, a moderate result. The association of the scale was strongest, with the number of pack-years smoked (rho = 0.677, p < 0.001). Conclusion: A moderate level of nicotine dependence was observed among smokers in the current study. Tobacco cessation strategies could be made more cost effective and productive if a baseline assessment of nicotine dependence is completed before any intervention.