• Management & Information Systems Review
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• v.5
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• pp.161-184
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• 2000

Accounting education research addresses a wide range of topics related to students, educational processes, educational outcomes, faculty, administrative structures, and the programs and constituents of accounting education. This study examines accounting education researches for the purpose of identifying changes in this research literature and opportunities for enhancing its development. The total number of accounting articles published each year has increased. More significant is the increase in the portion of articles based on empirical research and the decrease in the portion of non-empirical articles. And the empirical studies were classified by type of study, by type of statistics used in the study, and by whether the study referred to other accounting or non-accounting literature. These analysis suggests a number of opportunities for the development of future accounting education research: (1) review relevant non-accounting literature, (2) seek empirical tests of fundamental relationships, (3) design multi-institutional and longitudinal tests, (4) provide for aptitude-treatment interactions, and (5) focus on educational outcomes.

• Journal of Korean Society for Quality Management
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• v.37 no.4
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• pp.31-42
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• 2009

Various studies have been undertaken in order to effectively understand customer requirements. Kano proposed a dualistic approach, physical fulfillment and customer satisfaction, to differentiate Attractive, Must-be, One-dimensional quality attributes. As there were a few limitations on the Kano's method, researchers have proposed improved methods. However, there have been few empirical evidences that the improved methods are superior to the original Kano's method for identifying relevant quality attributes. The objective of this study is to provide a comparative study on Kano and improved Kanomethods based on empirical analysis of quality attributes on University services. For the analysis of the questionnaire formats, the Kano's original 5 scale questionnaire is more effective than improved methods, direct and 3 scale questionnaire. For the analysis of evaluation methods, the original Kano and Timko's method using the evaluation table are more effective than quantifying methods, Domouchel and Lim's methods.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.39-50
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• 2021

We investigate competition and its impact on borrowers' indebtedness (BI) in South Asian microfinance. Our empirical investigations are based on a comprehensive panel dataset of 355 MFIs located in seven countries in South Asia. The empirical results revealed that microfinance in South Asia is imperfectly competitive and the existing industry shows a monopolistic competition during the period under consideration. Also, the competition increased after the global financial crisis (GFC) in 2007-08 which implies that microfinance uses hostile lending behavior through the adverse selection that is highly risky and it can induce repayment crisis. The empirical findings also show that increased competition has significant negative effects on borrowers' indebtedness, particularly in large-scale and regulated microfinance organizations (MFIs). Instead of using equity financing, debt financing could be a better option. Finally, we find that while competition seems to have some positive effects in economic discourse by channeling technological improvements in products and services, its negative effects in microfinance outweigh the benefits over costs, particularly in poverty-stricken nations. The findings are helpful for the policymakers, microfinance industry, investors, borrowers, and Central Bank of South Asian markets.

• Nuclear Engineering and Technology
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• v.55 no.11
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• pp.4026-4031
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• 2023

In this article, we report a new empirical formula for quick calculation of cross sections of (n, α) reactions with 14-15 MeV neutrons. Cross sections are analysed in terms of the compound nucleus model. A systematic trend for 14-15 MeV neutrons is found in the variation of (n, α) reaction cross sections with the parameters (N - Z + 1), (E_n + Q)^0.5 and N/Z. The empirical relation between the cross sections and these parameters has been obtained, which give fairly good fits with the experimental data. We have also investigated the odd-even effects on (n, α) cross sections considering binding energy systematic of the shell model. The present formula is very useful in predicting of the (n, α) cross sections, where the measurements are not available as well as in testing new experimental data.

• International Journal of Naval Architecture and Ocean Engineering
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• v.9 no.4
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• pp.439-445
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• 2017

Plunging breaker slamming pressures on vertical or sloping sea dikes are one of the most severe and dangerous loads that sea dike structures can suffer. Many studies have investigated the impact forces caused by breaking waves for maritime structures including sea dikes and most predictions of the breaker forces are based on empirical or semi-empirical formulae calibrated from laboratory experiments. However, the wave breaking mechanism is complex and more research efforts are still needed to improve the accuracy in predicting breaker forces. This study proposes a semi-empirical formula, which is based on impulse-momentum relation, to calculate the slamming pressure due to plunging wave breaking on a sloping sea dike. Compared with some measured slamming pressure data in two literature, the calculation results by the new formula show reasonable agreements. Also, by analysing probability distribution function of wave heights, the proposed formula can be converted into a probabilistic expression form for convenience only.

• Wind and Structures
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• v.21 no.1
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• pp.85-103
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• 2015

Aerodynamic forces of vortex-induced vibration and galloping are going to be coupled when their onset velocities are close to each other, which will induce the cross-wind amplitudes of the structures increased continuously with ever-increasing wind velocities. The main purpose of the present work is going to propose an empirical formula to predict the response amplitude of VIV-galloping interaction. Firstly, two typical mathematical models for the coupled oscillations, i.e., Tamura & Shimada model and Parkinson & Corless model are comparatively summarized. Then, the key parameter affecting response amplitude is determined through comparative numerical simulations with Tamura & Shimada model. For rectangular cylinders with the side ratio from 0.5 to 2.5, which are actually prone to develop the VIV and galloping induced interaction responses, an empirical amplitude prediction formula is proposed after regression analysis on comprehensively collected experimental data with the predetermined key parameter.

• The Korean Journal of Applied Statistics
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• v.9 no.2
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• pp.83-94
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• 1996

The probability of Yut was calculated by using the physical property in previous study, but this article suggested empirical estimators for probability of Yut. In practice, physics-based probability imposes too strong assumptions, which result in the difference between the calculated probabilies and empirical relative frequencies. Experiment shows the probabilities of Yut depend on the integrated shape of Yut rather than the floor type. Maximum likelihood estimator and empirical Bayes estimators are compared and all turn out to be almost identicla for more than 40 trials. For smaller number of trials, Bayes estimators are recommended for its stability. Regression approach is also adopted as an easy-to-use method without empirical trials.

• The Korean Journal of Physiology and Pharmacology
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• v.16 no.2
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• pp.97-106
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• 2012

The pharmacokinetics/pharmacodynamics analysis software NONMEM$^{(R)}$ output provides model parameter estimates and associated standard errors. However, the standard error of empirical Bayes estimates of inter-subject variability is not available. A simple and direct method for estimating standard error of the empirical Bayes estimates of inter-subject variability using the NONMEM$^{(R)}$ VI internal matrix POSTV is developed and applied to several pharmacokinetic models using intensively or sparsely sampled data for demonstration and to evaluate performance. The computed standard error is in general similar to the results from other post-processing methods and the degree of difference, if any, depends on the employed estimation options.

• Proceedings of the KSR Conference
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• 2001.10a
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• pp.475-480
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• 2001

In this study, a empirical equation which can be feasibly used to evaluate minimal track buckling strength without exact numerical analysis is presented. Parameter studies we carried out to investigate the effects of the individual factor on buckling strength. In order to simulate track buckling in the field as precisely as possible, a rigorous buckling model which accounts for all the important parameters is adopted. A empirical equation for prediction of minimal track buckling strength is derived by taking nonlinear regression of data which are obtained from numerical analyses. Its characteristics and applicability are investigated by comparing the results by the presented equation with the one by the equation which was presented in japan, and is frequently using in korea when designing track structure.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.9 no.8
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• pp.2910-2927
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• 2015

This study demonstrates that ease of use, usefulness, and hedonic desires affect the intention to use smart signage, based on market delimitations. Smart signage is at an early phase of adoption and its market can be divided broadly into indoor and outdoor markets. In this study, an empirical study model was established in conjunction with the technology acceptance model (TAM), which was applied to the IT area of a smart signage map and to a hedonic model. Empirical results showed that the key hedonic attributes affecting the intention to use smart signage include information delivery for the indoor environment and emotional and entertainment content for the outdoor environment. In the future, specific guidelines can be presented to boost the usage of smart signage through an empirical study based on the identification of external factors that affect usage intention.