• Title/Summary/Keyword: voluntary sample

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Voluntary Disclosure, Financial Reporting Quality and Asymmetry Information

  • SUHARSONO, Riyanto Setiawan;NIRWANTO, Nazief;ZUHROH, Diana
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.1185-1194
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    • 2020
  • This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.

Analysis of variables Influenced on the Patterns of Antipsychotics Medication by Schizophrenic Out-patients : Using the Technique of Two Group Discriminant Function Analysis (외래 정신분열병 환자의 항정신병 약물복용 양상에 관한 연구 : -판별함수분석기법을 통한 결정변인 분석 -)

  • 김태경
    • Journal of Korean Academy of Nursing
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    • v.23 no.1
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    • pp.130-141
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    • 1993
  • This study was to find out variables influenced on the medication patterns (voluntary medication, in-voluntary medication) of antipsychotics taken by schizophrenic outpatients. Purposes of this study were to be identified that there was the significant difference between the group of voluntary medication and involuntary, and that which variables had infuence on outpsychotics medication. The sample consisted of 30 patients takeing their pills voluntary (voluntary medication group), and 15 patients involuntary(involuntary medication group) at a psychiatry hospital and a psychiatric unit of a The findings of the study are as follows : university hospital in Daegu. Data were collected from September to October, 1991 through interview using questionare about antipsychotics medication. Data were analyzed by the technique of two group discriminant function analysis using SPSS pc$^{+}$ 1) Discriminant function discriminating between voluntary medication and involuntary medication was significant at the level of 10% significance (sig.=.055, p〈.10) Hit-ratio was very high (91. 1%) 2) One of General variables, SEX, was significant of discriminating between two medication patterns at the level of 10% significance. 3) One of Family Environmental Variables, BROTH(a number of brother), were significant between two medication patterns. (p〈.10) 4) One of Therapeutic Environmental Variables, FAMHX, was significant between two medication patterns at the level of 10% significance. 5) One of Variables Related to Drug and Medication, NECESS, was significant between two medication patterns. (p〈.05) 6) Variables Related to Disease was not significant between two medication patterns.s.

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Comparison Study of Int'l Cultural Contents Screening and Distinctive Procedures (문화콘텐츠 심의제도의 성격과 국가간 비교 연구 - 게임물 심의제도를 중심으로 -)

  • Kim, Min-Gyu
    • 한국디지털정책학회:학술대회논문집
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    • 2004.05a
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    • pp.195-204
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    • 2004
  • Due to growth of diversified media, content screening is the definite procedures. The procedures of screening varies from country by country in various reasons. Therefore, reason of conducting such study is to compare & contrast screening process by countries. In order to clarify definition of terms that measures screening, "censorship" means "legislative filtering process prior to public appearance". In contrary "Rating and/or Classification" is defined opposite of it. After defining these terms, Screening is dignified into two distinctive measures, which are "legislative intereference" and "voluntary notification". Those two measures are again sub-categorized into eight distinctive operational definition. Utilizing those distinctive measures, our study has concluded as US, Japan and some laissez-faire countries use "voluntary notification" systems but in contrast China and Brunei use "legislative filtering" system.? Korea and Australia uses unique combination of both system. In order for Korea to adopt "voluntary notification system", legislative intereference must be weaken and develop strong "voluntary notification" system.

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Customers' Voluntary Participation in Fashion Stores (패션매장에서의 고객참여에 관한 연구)

  • Lee, Soo-Jin
    • Journal of the Korean Society of Clothing and Textiles
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    • v.32 no.9
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    • pp.1438-1449
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    • 2008
  • The current research investigates customers' voluntary participation, using a sample of 446 consumers who visit fashion retail stores. The main focus of this study is to test a social exchange CVP model, including three antecedents of customers' perceived justice through mediators of service satisfaction and brand commitment. In support of the proposed model, I identify fully mediated relationships from interactional justice to the three CVP via service satisfaction and brand commitment and partially mediated relationship from distributive justice to the three CVP through brand commitment. No mediated relationship found for procedural justice neither through service satisfaction nor brand commitment to the CVP behaviors. The results generally support that the significantly indirect effects of perceived justice to the three CVP and satisfaction and commitment are the important mediators in between. The concept of justice can be interpreted in light of the normative value of social exchange relationship.

Parental Authorities Perceived by Children of Elementary and Middle School (초.중학교 아동이 지각하는 부모의 권위)

  • Jang, Hye-Ja;Chong, Young-Sook
    • Korean Journal of Human Ecology
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    • v.8 no.1
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    • pp.1-14
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    • 1999
  • The purpose of this study was to measure perceiving extent on father and mother's authority - domain perceived by child and the some materials for bringing up authority - domain in according to the sex and development level of child. The study subjects were children of 3rd elementary schools and 3rd middle schools at Cheong - ju city Chungcheongbuk - do and duration for investigation was from Sept. 24, '97 to Sept. 28, '97. The measuring sample was "Parents' Authority Index" by Kim, Kyeong - hee(1990). The Data were analyzed by descriptive analysis, t - test and ANOVA using the SPSSWIN program. The conclusion of this study were as follows; 1. The perceptive extent regarding parents' authorities has shown very voluntary differences in identity authority. It has shown voluntary differences ligitimacy authority and competency authority as well. 2. In the father's authority - domain based on the child's sex, girl group recognized higher than boy group for the ligitmacy authority as a elementary school students. 3. In the father's authority - domain aspect based on child's developing level, for the ligitmacy authority boy group showed most voluntary difference. In the mother's authority based on child's developing level, all of boy and girl group recognized highly exchange authority with a voluntary difference. 4. In concering the correlation of each authority - domains to father and mother percevied by children, it was shown the highest within identical realm.

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The Effects of Microcurrent Electrical Neuromuscular Stimulation on Delayed Onset Muscle Soreness, Serum Creatine Kinase, and Maximal Voluntary Isometric Contraction: A Preliminary Report (미세전류신경근자극이 Delayed Onset Muscle Soreness, 혈청 Creatine Kinase, 최대 수의적 등척성 수축에 미치는 영향)

  • Kim, Tae-Youl;Choi, Eun-Young;Yoon, Hee-Jong
    • Journal of Korean Physical Therapy Science
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    • v.2 no.3
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    • pp.587-598
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    • 1995
  • The purpose of this study was to test the microcurrent electrical neuromuscular stimulation on muscle soreness, serum creatine kinase levels and force deficits evident following a high-intensity eccentric exercise bout. 10 volunteer male subjects were randomly assigned to a treatment group or to a control group. Exercise consisted of high-intensity eccentric contractions of the elbow flexors. Resistance was reduced as subjects fatigued, until they reached exhaustion. Muscle soreness rating was determined using a visual analog scale. Serum creatine kinase levels were analyzed using a blood sample. Force deficits were determined by measures of maximal voluntary isometric contraction at $90^{\circ}$ of elbow flexion on a Orthotron II dynamometer. Muscle soreness rating, serum creatine kinase levels and maximal voluntary isometric contraction were determined at the before exercise and again at 24 and 48 hours postexericse. Treatments were applied immediately following exercise. The control group subjects rested following their exercise bout. Statistical analysis showed significant increases in muscle soreness rating and significant decreases in maximal voluntary isometric contraction when the before exercise was compared with 24 and 48 hour measures(p<0.01). No significant effects were observed between groups in muscle soreness rating and maximal voluntary isometric contraction(p>0.05). Highly significants differences in serum creatine kinase levels were found using on Analysis of variance(ANOVA) repeated measures between groups for each time cycles(p<0.001). This modality may have benefits when used early stage in the muscle damage.

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Seasonal Changes in Voluntary Intake and Digestibility by Sheep Grazing Introduced Leymus chinensis Pasture

  • Sun, H.X.;Zhou, D.W.
    • Asian-Australasian Journal of Animal Sciences
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    • v.20 no.6
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    • pp.872-879
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    • 2007
  • A study was conducted to investigate the seasonal changes in nutrient composition of pasture, voluntary intake and digestibility of sheep grazing an introduced Leymus chinensis pasture located in western Jilin Province, China. The whole-plant of L. chinensis and the samples simulating ingestion by sheep (simulating sample) were collected in spring (May, 2004), summer (July, 2004), autumn (September, 2004) and the end of winter (April, 2005). The contents of gross energy (GE), organic matter (OM), crude protein (CP), neutral detergent fibre (NDF), acid detergent fibre (ADF) and alkanes were determined. Voluntary intake and apparent digestibility of the nutrients in each season were also examined using 6 mature Chinese Northeast Merino ewes (differed among the seasons) grazing on a paddock of 1 ha size. The apparent digestibilities of GE, dry matter (DM), OM, CP, NDF and ADF of L. chinensis were significantly greater (p<0.05) in spring and summer than in autumn and winter. Metabolizable energy (ME) content was 12.13, 11.62, 8.66 and 10.40 MJ/kg DM for L. chinensis in spring, summer, autumn and winter respectively, and the corresponding voluntary feed intakes were 91, 119, 59 and 58 g/d per kg metabolic weight ($LW^{0.75}$). The ME contents and DM intakes in autumn and winter were significantly lower than in spring and summer (p<0.05). The intake of L. chinensis pasture was sufficient to provide ME requirements for maintenance by the dry ewes in all the seasons, but inadequate for maintenance protein requirement in winter. (Supported by funds from National Basic Research Program of China, Grant No. 2007CB106800).

Status of Local Disaster Prevention by Regional Types - Focusing on Gangwon-do - (지역유형별 지역방재력에 관한 실태분석 - 강원도를 중심으로 -)

  • Kim, Kyoung-Nam;Kwon, Gun-Ju;Back, Min-Ho
    • Journal of the Korean Society of Hazard Mitigation
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    • v.10 no.4
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    • pp.33-46
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    • 2010
  • The 14 cities and guns within Gangwon-do were divided into three regions (urban-rural-integrated type, urban type, and ruralcoastal type), and local voluntary disaster prevention organizations in those regions were surveyed as sample groups. As a result, the urban-rural-integrated type and the urban type were found to be lower than the rural-coastal type in all domains including recognition of disaster crisis, evacuation guidance, preparation of voluntary evacuation, maintenance of disaster prevention system, surveillance & guard, and information delivery. In particular, three types had higher information delivery but considerably lower preparation of voluntary evacuation. As for information delivery, foundations for rapid delivery of disaster information due to establishment and extension of systems for forecasting and warning of local governments were prepared, but as for preparation of voluntary evacuation, it is needed not only to perform consistent training and promotion for preparation for disasters for residents to accurately understand status of disasters but to take measures to secure safe places for evacuation beforehand.

R&D Intensity and Regulation Fair Disclosure

  • Park, Jin-Ha;Shim, Hoshik
    • The Journal of Asian Finance, Economics and Business
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    • v.6 no.1
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    • pp.281-288
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    • 2019
  • This study examines the relationship between R&D intensity and disclosure. R&D activities are essential in bringing innovation to companies. However, R&D activities are naturally uncertain and increase information asymmetry. Thus, firms with high R&D activities are more likely to have the incentive to communicate the potential of R&D investment to the market through voluntary disclosure and, concurrently, resolve information asymmetry. Meanwhile, incentives to less voluntary disclosure exist because of the proprietary cost and the risk of competitiveness loss. Furthermore, the uncertainties inherent in R&D activities caused the possible decrease in the information accuracy. For the two opposing views, this study investigates the relationship between R&D intensity and disclosure frequency using the Regulation Fair Disclosure data in Korea. Moreover, the relationship between R&D intensity and usefulness of the information disclosed is also examined. Using firm sample listed in the 2011-2016 Korea Stock Market, results show that firms with high R&D intensity make disclosures more frequent. Subsequently, the analysis using forecast sample shows that management forecast error is higher in firms with high R&D intensity. This research contributes to the existing literature by presenting evidence that R&D intensity is a significant factor affecting manager's disclosure behavior and information usefulness.

Job Mobility and Short-run Wage Changes (직장이동의 유형에 따른 단기임금변화)

  • Kim, Hye-Won;Choi, Minsik
    • Journal of Labour Economics
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    • v.31 no.1
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    • pp.29-57
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    • 2008
  • We construct a unique panel data by using Korean Economically Active Population Survey (KEAPS) from 2003 to 2007 to estimate the returns to different types of job mobility among men. By adopting Mincer(1986)'s method, we estimate the wage change to job mobility after controlling the sample selection bias. There are four different types of job mobility that are concerned in the study: (1) voluntary job-to-job changes without experiencing unemployment, (2) voluntary job changes with experiencing unemployment, (3) involuntary job changes due to layoffs, and (4) involuntary job changes due to discharges. Our findings indicate that Korean men who changed jobs without experiencing unemployment realized wage gains of 7% while those who changed jobs through unemployment period lost 10% of their wages. Among those who changed jobs involuntarily and went through unemployment, the workers who discharged from the previous jobs realized substantially greater wage loss.

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