There is a serious information asymmetry between internal managers and outside investors in the process during IPOs. One mechanism that mitigates this information asymmetry is a high quality auditor. Since prior research document auditors' effect on newly listed firms at the IPO year, what has not yet been revealed in previous studies is the behavior of firms and auditors after listing. In this study, we investigate (i) the firms tendency of contracting with Big N auditors, and (ii) the effect of Big N auditors on accounting quality after the years of IPOs. Using a sample of 7,678 (1,892 firm-years of after IPOs, and 5,786 control firm-years) KOSDAQ observations between 2002 and 2012, we find that the likelihood of contracting with Big N auditor lasts only for two years after IPO compare to that of non-IPO control years. Secondly, we find that the effect of Big N auditors on clients' earnings management lasts for a very short period after IPO. These findings suggest that although prior literature argue that Big N auditors reduce earnings management of their clients, at least the period right after IPO, it is not consistent. Our study contributes to the existing literature in several ways. First, we provide new evidences of firms' auditor selection decisions by investigating years after the listing. In second, as an evidence of accruals reversal, we document decrease in discretionary accruals after IPOs. Third, we find that there is not always a positive relation between Big N auditor and accounting quality by showing the insignificant Big N auditor effect after IPOs. Our results also suggest several implications to IPO related stakeholders. First, to IPO firms, we provide evidences that decisions of hiring auditors affect firms earnings. Also, lead IPO underwriters may consider how these decisions influence future performance. Second, investors may want to use information not only in the preofferings but also after public offerings. Our study insists that auditor hiring decisions affects their own welfare. Finally, accounting standard setters may find these results useful for evaluating how much discretion they should allow corporate managers to hire auditors. In addition, our result casts doubt on auditor designation.
Various opinions have been suggested to explain the slump in equipment investment, such as increased government regulations, shareholder-oriented management by expanded foreign equity investment, response against M&A threats, conservative investment trends seen after a series of bankruptcy of large conglomerates (amidst crumbling myth of "Too Big to Fail"), and financial restructuring. Some also argued that the increased uncertainty in business environment is mainly responsible for conservative management, though there are few domestic studies made regarding the situation. But, in other countries, including the U.S., studies have shown that more volatility is seen now surrounding stock prices, profitability, and sales growth rate reflecting business performance. Also, there are other studies showing such expanded volatility have led to conservative management by businesses. In this regard, this study reviews the volatility conditions of business performance of Korean companies based on profitability, and then attempts to analyze the impact on investment brought on by increased volatility. Each company's profitability volatility used here is from the standard deviation of companies for the past five years. As a profitability indicator, the ROA (= operating profit/total asset) is used. According to the analysis, profitability volatility has remarkably increased from the mid 3% in 1994 to low 5% in 2005. Profitability volatility of the Korean companies has expanded to a great extent since the financial crisis. The crisis might have served to raise the volatility in the macroeconomic conditions. If increased volatility observed during the economic crisis had gradually declined after the crisis, the situation could be interpreted as a temporary phenomenon, not to be too concerned over. But, this was not the case for Korea. The volatility level, after the crisis, has not dropped back to its pre-crisis level. Hence, in the Korea's case, high volatility cannot be explained by the impact of financial crisis. Not only that, the fact that such expansion is seen in every industrial sector indicates that this phenomenon cannot be explained by the composition change of industries alone. An undergoing study shows that with a rapid spread of globalization, industries fiercely competing with China experience more volatility. Such increased volatility tends to contract investment, and since the crisis the impact of volatility on investment has slightly increased. It is noteworthy that this study only includes a part of 'uncertainty' that could be measured statistically. For instance, the profitability volatility indicator used in this study is unable to reflect all the effects that the tacit reduction of protection by the government or regulations might have made. So, the result here also indicates that other 'uncertain' factors not mentioned in this study may have served to contract investment sentiment. It would be impossible for policies to completely remove uncertainties measured by profitability volatility, but at least it is necessary to put effort to reduce the macroeconomic volatility in the future economic management. Stabilized macroeconomic management may not be enough to diminish all volatility that occurs within each company, but it would make a meaningful contribution in encouraging investment.
Many soil amendments have been used nowadays to improve physical and chmical condition of turf soil, which might ultimately optimize turfgrass growth in golf courses. This study was carried out to Investigate the effects of new organic soil amendment containing pig excreta 50% and sawdust 50% on growth of zoysiagrass (Zoysia japonica L.) and kentucky bluegrass (Poa pratensis L.) in greenhouse. Three applicable treatments with soil mixtures of 10, 20, and 30% (v/v) animal organic soil amendment (AOSA) with sand, were tested for chemical property, physical property, visual quality and root length of zoysiagrass and Kentucky bluegrass. As results, application of $10{\sim}30%$ AOSA mixtures were proper to grow turfgrass in soil nutrition. Especially, the treatment with 20% AOSA mixtures showed 0.7% in organic matter, which meets to green standard of USGA. Also, 30% AOSA mixtures was 1.1% in organic matter, which might be desirable for zoysiagrass-planted golf courses in Korea. It was turned out that addition of AOSA decreased the hydraulic conductivity in soil physical property Because the sand possess high hydraulic conductivity, it is recommended to combine $10{\sim}30%$ AOSA with sand in order to sustain soil balance. The treatment with $10{\sim}30%$ AOSA noticeably increased visual quality of both zoysiagras and Kentucky bluegrass during 90 days. However, treatments with either 20% or 30% AOSA were effective to develop root length of zoysiagrass but treatments with 20% AOSA were more effective than that of 30% AOSA mixtures to promote root length of Kentucky bluegrass at 60 days. In conclusion, considering all vital factors such as visible quality, root growth, organic matter content, and economical efficiency, was taken, it is recommended that a $20{\sim}30%$ mixture of AOSA with sand is good for the growth of zoysiagrass and 20% mixture for Kentucky bluegrass.
Journal of agricultural medicine and community health
/
v.21
no.1
/
pp.97-105
/
1996
This study conducted to determine the evaluation and improvement for enforcement of the waste recycling system in Pohang city and surveyed 4 areas at the southern and northern districts respectively by a team of two officials during the period 6 February 7 February 1995. The rates of the use for waste recycling system's envelope from home trash were 94.2% at the northern district and 92.8% at the southern district by areas, 95.6% at the group houses (apartments and tenement houses) and 91.3% at the separate houses by patterns of house, the low economic class 96.4%, the middle economic class 96.3% and the upper economic class 87.5% by the economic levels, and the bell method 96.5%, the container method 95.6%, door take method 86.1% in order, respectively. The trash from houses were garbage 57.4%, paper 18.7%, plastic 10.3%, fiber 7.9%, bottle 2.7%, metal and can 1.4%, and wood and rubber 0.7% in order. The rates of the reuse trash(reuse possible paper, plastic, bottle, can and metal) were 20.2% of the total, 21.8% at the southern district and 18.5% at the northern district by areas, 25.7% at the separate houses and 14.7% at the group houses(apartments and tenement houses) by patterns of house, and the door take method 34.3%, the bell take method 17.1% and the container take method 14.7% in order, respectively. There were the double envelopes of the plastic bag from stories 46.3% and the clear plastic bag 29.5% in the waste cycling system's envelopes. There were 1.9 double envelopes in the waste cycling system's envelopes. Garbage occupied more than half of the total trash, so it is need to be compost and provender.
Park, Eun-Hee;So, Yu-Kyoung;Choi, Nak-Kyung;Kim, Se-Joo;Noh, Joo-Sun;Ko, Yun-Joo;Kim, Young-Shin
Journal of the Korean Academy of Child and Adolescent Psychiatry
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v.14
no.2
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pp.183-196
/
2003
Objectives:The Purpose of this study is to investigate the reliability and validity of Korean Parent and Teacher Conners' Rating Scale. Methods:Randomly selected 1st to 6th graders of the two elementary schools(N=1044) in Anyang City participated in the study. Children diagnosed with ADHD(N=23) at the child and adolescent clinic at a university affiliated hospital were included in the study for the analysis of clinical validity of the scales. Parent and teacher completed Korean Conners' Rating Scale and Korean-ADHD Rating Scale(KARS). In addition, parents completed Korean-Children Behavior CheckList(K-CBCL). Descriptive statistics, t-test, and analysis of variance were performed. Results:Scores of Korean Conners' Parents Rating Scale were significantly correlated with those of Korean Conners Teacher Rating Scale. High internal consistency reliability were demonstrated in both parent and teacher rating scales. There were significant correlations among sub-scales of Conners' Rating Scales, K-CBCL and K-ARS. Factor analyses revealed that the K-CTRS had three-factor structure (Inattention-Passivity, Hyperactivity, Conduct Problem) and the K-CPRS had five-factor structure(Impulsive-Hyperactive, Conduct Problem I, Anxiety, Psychosomatic, Conduct Problem II). Conners' Rating Scales effectively distinguish children with ADHD from children without ADHD. Conclusion:Korean Parent and Teacher Conners' Rating Scales are valid and reliable instruments that are useful for screening and identifying childhood problem behaviors. Future studies are required with a larger number of sample sizes including adolescents from various geographic regions.
In this research pig house facilities what are 3,029 houses hold over 1000 heads were surveyed by scale and province. Full-time farms hold over 1000 heads breed total 7,229,892 heads. And farms breed 2,386.9 heads averagely. Pig houses were constructed august 1995 averagely. Each of houses have $3,017.2\;m^2$ scale. The construction type of pig house was winch-curtain type 77.2% which was most popular, confined type 51.3%, litter type 7.4% and loft type 4.6%. The winch-curtain type was popular than windowless type in pig farms which have 1,000-1,999 heads. But pig house construction type which have more than over 10,000 heads was windowless type more than winch-curtain type. Manure removing type was slurry 72.3% and scraper 38.5% in farms which have 1,000-1,999 heads. Manure removing type was slurry 83.3% in farms which have over 10,000 heads. Proportion of roof type of pig house was slate 51.2%, panel 46.1%. But in middle or small farms, slate type was only 25.0%. Proportion of wall type of pig house was 41.9%, block 21.9%, concrete 7.6%, winch-curtain 6.3%, and bnck 5.9%. Ventilation type of pig house was natural winch 46.1%, mechanical windowless 69.8% and mixed type 53.1%. So, mechanical windowless type was popular than natural winch type. Especially the farm scale is bigger the mechanical widowless type was more. Utilization period of pig house was 8.1 years about automatic feeder, 8.3 years about waterer, 8.2 years about electric facilities and 9.0 years about floor material. Thus, almost of facilities were used at least 8 years.
Journal of the Korean Society of Fisheries and Ocean Technology
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v.14
no.2
/
pp.97-112
/
1978
The rule 15, 16 and 17 of International Regulations for Preventing collisions at Sea direct actions to avoid collision when two power-driven vessels are crossing. But these rules do not present the safety minimum approaching distances outside which a give- way vessel deeps out of the way of a stand-on vessel. In this paper, the author analyzed the ship's collision avoiding actions from a viewpoint of ship kinematics as the method to calculate this distance. The author worked out mathematic formulas for calculating the safety minimum approaching distances outside which the give-way vessel takes the actions to avoid collisions in accordance with the cross angles of the crossing vessels' courses. Figuring out actually the values of maneuvering indices of the M. S. Koan Ack San (GT: 224tons), the training ship of the National Fisheries University of Busan and the M. S. Golden Clover (GT: 101, 235tons) of the Eastern Shipping Co., Ltd. through their Z test, the author applied these values to the calculating formulas and calculated the safety minimum approaching distances. The results of calculations are as follows; 1. The greatest distance is to be kept by the give-way vessel to avoid collision when the cross angle of courses is 90$^{\circ}$ or near it. In such case the safety minimum approaching distance of a small vessel must be more than 5 times of her own length and that of a large vessel more than 11 times of her own length. 2. Collision danger is greater when crossing angle is obtuse than in an acute angle, therefore greater distance is to be kept by the give-way vessel to avoid collision in the case of the obtuse angle. 3. The actions to be taken to avoid collisions by the give-way vessel in Rule 16 and by the stand-on vessel in Rule 17(a)(ii) of International Regulations for Preventing Collisions at Sea, must be done outside the above safety minimum approaching distance. When inevitably such actions are to be taken within the safety minimum approaching distance, they should be accompanied with engine motions.
This study takes of youth panel data(2002-2003), there is the purpose to know to youth employed's labor mobility conditions of employment status conversion and examine on factors affecting conversion of employment status. Main analysis result and policy imply, is as following. First, although youth employed's non-standard employment shows some decrease, employment youth hierarchy was construed that youth of our country is consisting very changefully because appear great turnover that is converted by unemployment or Not economically activity population same period. Specially, non-standard employment phenomenon of woman or low in scholarship person appeared notedly, and because phenomenon that is converted by unemployment or Not economically activity population is expose that is deepened, discriminating policy of government dimension is required for employment stabilization of these class. Second, show result that danger to escape to non-standard job risk trap which seeking employment activity of youth class is arranged case or company which is formed by official path is suitable becomes low, must formulate path of employment about youth class and improve qualitative level of employment through suitable job placement education of youth class or function (technology) level. Third, when was construed, but take into account that the although large enterprise have low risk in non-standard job, recently employment of youth class consists very limited, rather small scale business or smaller enterprise's competitive power preferably need to be plan. Finally, danger to non-standard job youth employed's company form is government connection wonder was expose that high, Such result can do that it is difficult by limited research period, but reflect actuality that youth unemployment policy of our country is enforced laying stress on public labor or unregular job employment such as internship system. Therefore, current youth unemployment policy may have to change by employment policy that can secure stable work record by youth class or act as bridge-building that promote conversion by full-time job.
Journal of agricultural medicine and community health
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v.31
no.1
/
pp.1-8
/
2006
Objectives: We studied to find out the relevant relationship between the type of residence and the level of mental depression among aged people. Methods: The authors surveyed 156 people who are over 65 in a small city. Here are three groups: 50 persons who live in the facility for the aged. 72 persons who live with their family and 34 persons who live alone. We developed the questionnaire and the severity of depressive symptoms was measured using Korean Form of Geriatric Depression Scale (KGDS) score. Results: Positive rate of depressive disorders among the aged people was 43.6%. Positive rate of depressive disorders among the aged who live in the facility for the aged was 42.0% and that persons who live with their family was 9.7%. It's more likely to be their gender, the marital status, schooling, going out and pocket money that affect on their mental depression. According to the multiple logistic regression, the odds ratios of the persons who live in the facility for the aged versus persons who live with their family and pocket money in a month were significant (p<0.05). Conclusions: The research shows that the mental depression in the aged people is more serious in the facility for the aged and also significantly related to their pocket money.
Journal of agricultural medicine and community health
/
v.37
no.2
/
pp.84-95
/
2012
Background: In Korea, private health insurance has neglected to induce externality on national health insurance by moral hazard. Therefore, we conducted this study in order to explore the influence of private health insurance on unnecessary medical utilization among patients with cervical or lumbar sprain. Method: The study examined a population of 449 patients (admission, 384; out-patient; 85) diagnosed with simple cervical or lumbar sprain without neurological symptoms at 20 small hospitals or clinics in Gwangju and Jeollanam provinces from Jul. 1 to Aug. 31 2008. The data were collected using structured, self-administrated questionnaire which collected information such as whether or not the patient was admitted (as a dependent variable), whether or not they had private health insurance (as a independent variable), and covariates such as socio-demographic characteristics, the factors related to the sprain, and characteristics of the insurance provider. Results: From hierarchical multiple logistic regression analysis, it was found that the admission rate of patient with private health insurance was higher than that those without it (Odds ratio=3.31, 95% Confidence interval; 1.14-9.58), meaning that private health insurance was an independent factor influencing the admission of patients with these conditions. Other determinants of admission were patient age and physician referral. Conclusions: This study is the first empirical study to explore the influence of private health insurance on inducing moral hazard in admission services, specifically among patients with cervical or lumbar sprain. Regulation of benefits provided by private health insurance may be necessary, as the effect of this moral hazard may mean existence of externality.
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