• Title/Summary/Keyword: Book Value

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A Study on the Value of U-Book Design in the Immediate and Ultimate Viewpoints (즉시와 항상적인 관점에서의 U-북디자인 가치 연구)

  • Kim, Nam-Hyoung
    • Proceedings of the Korea Contents Association Conference
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    • 2006.11a
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    • pp.853-855
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    • 2006
  • Today, the Publishing world goes to meet 'U-Publishing' which means the time of 'Ubiquitous Publishing 'in the Latin language. The concept of book evolves into the concept of U-Book beyond the concept of e-book from the concept of paper media book of the past Although the concept of book changes according to the times and media, there are design values which is changing and which isn't changing. We can regard these points of views as the immediate and the ultimate value. The immediate value means the values of the present time which explains the sprit of the time, and the ultimate value means what will not change beyond the time in spite of the difference of media which delivers design. This paper deals with the design of U-book concept which has been appear since 2n5 from the standpoint of the immediate and the ultimate value.

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The Effect of Innovation on Price to Book Value: The Role of Managerial Ownership in Indonesian Companies

  • BASUKI, Basuki;PULUNGAN, Nur Aisyah F.;UDIN, Udin
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.5
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    • pp.249-258
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    • 2020
  • This study examines and analyzes the effect of innovation on the price to book value mediated by managerial ownership in Indonesian companies. In order to achieve the goals and objectives, the company increases its value by increasing shareholders. Improving the welfare of shareholders can be done through investment and financial policies, and is reflected in share prices in the capital market. The higher the share price, the better the owner's welfare, and the company's value will also increase. The population of this study is the manufacturing companies - as many as 162 - listed on the Indonesia Stock Exchange in 2012-2017. By using a purposive sampling method, 25 companies met the criteria for the sample. The data comes from the companies' annual report taken from the Indonesia Stock Exchange website. The data is further analyzed using partial least square (PLS). The results of the study showed that innovation has a significant effect on price to book value. The companies with high marketing innovation produce high company performance as well. The companies get a commensurate reward from marketing innovation activities to carry out continuous marketing innovations. In addition, managerial ownership does not mediate the relationship between innovation and price to book value.

A Study on To Kill a Mockingbird As 'One Book' ('한 권의 책'으로서 『앵무새 죽이기』에 관한 연구)

  • Yoon, Cheong-Ok
    • Journal of the Korean Society for Library and Information Science
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    • v.48 no.4
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    • pp.115-133
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    • 2014
  • The purpose of this study is to understand the value of the book, To Kill a Mockingbird by Harper Lee as the most favored 'One Book' and the goals of the 'One Book, One City' programs which selected this particular book. A total of 86 'One Book' programs from 2001 through 2014 and 138 The Big Read programs from 2007 through 2015 selected To Kill a Mockingbird as 'One Book' to read. With this book, many communities discussed the sympathy toward the dignity of human being with such subjects as courage, justice, and integrity, and presented its value through book discussions, various programs and events.

A Study of Factors Influencing Preschoolers' Emergent English as a Second Language Literacy Skills : Maternal Language Behavior in Picture Book Reading (제 2 언어 습득에서 유아의 영어 문해 능력에 영향을 미치는 변인 연구 : 그림책 읽기에서 어머니의 언어적 행동을 중심으로)

  • Lee, Myoung-Shin;Kim, Myoung-Soon
    • Korean Journal of Child Studies
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    • v.32 no.6
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    • pp.157-185
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    • 2011
  • The purpose of this study was to explore the factors influencing preschoolers' emergent English as a second language literacy skills in terms of maternal language behavior in Korean and English picture book reading. This study was also conducted in order to identify the pathways of each factor. The subjects consisted of 201 mothers and their 3~5 year-old children from middle income families living in Seoul, Incheon, Gyyounggi-do, and Chungcheongbuk-do. The results indicated that the factors influencing preschoolers' emergent English as a second language literacy skills acquisition were as follows : maternal beliefs about the value of picture book reading, the child's level of interest in picture book reading, the time spent on picture book reading and maternal language behavior during picture book reading activities. The results further indicate that it is important that the mother shares desirable language interaction with her children in their native language while reading not only Korean but also English picture books when aiming to improve preschoolers' emergent English literacy skills.

Relative Pricing Multiple on Book Value of Equity and Earnings of Bankrupt Firms (법정관리기업의 회계이익과 자기자본 장부가치에 대한 상대적 주가배수 분석)

  • Shin, Hyun-Dai
    • The Journal of Information Technology
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    • v.8 no.3
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    • pp.35-49
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    • 2005
  • This study examines that pricing multiple on and incremental explanatory power of equity book value(earnings) increase(decrease) as financial health decrease. Test using a sample of 75 bankrupt firms and test using a cross-sectional, pooled sample both yield inference consistent with predictions. It is thus hypothesized that the more bankrupt time we, the higher(lower) pricing multiple book value of equity(earnings) obtained. Findings are robust to inclusion of for debt/assets ratio, ROA, and ROIC. Overall, the results is the hypothesis.

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Contents and Value in Jasonbojeon Choi's Recipe book of Shin-chang Maeng's Family (신창 맹씨 종가 「자손보전」에 수록된 한글조리서 「최씨 음식법」의 내용과 가치)

  • Park, Chae-Lin
    • Journal of the Korean Society of Food Culture
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    • v.30 no.2
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    • pp.137-149
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    • 2015
  • This study explores the original text of a Korean recipe book written in the 17th century, which is hitherto unknown to food-related societies, and analyzes the characteristics of the recipes in this book. Choi's recipes in Jasonbojoen (子孫寶傳) are significant, as it is a rare instance of a Korean cookbook written by a woman-few pre-17th century recipe books of this type are known to have survived. This study made some important discoveries after analyzing this book. First, by using pasqueflower and cockscomb, it was possible to identify the era-specific characteristics of kimchi recipes from the 1400s until after the 1700s. Second, this book has historical value, as it shows that the combination of kimchi with cockscomb and the recipe for stuffed eggplant kimchi made only with a small portion of garlic and salt have existed for longer than was previously believed. Third, this book can serve as a valuable database for studies on historical changes in Korean food recipes, as the recipes in this book besides those related to kimchi are representative of recipes in cookbooks before the 17th century. Additionally, it appears that some recipes in the book use very unique minor ingredients that cannot be found in other books.

A Study on the book reviews published in review periodicals (문헌비평을 위한 서평의 분석적 고찰 -서평문화와 출판저널을 중심으로-)

  • 김상호
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.7 no.1
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    • pp.247-262
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    • 1994
  • This study is concerned with analysis of all the reviews published by the reviewing periodicals, The Book Review Culture and The Korean Publishing Journal, from 1991 to 1993. The result of analysis for 736 reviews are followed: 1) The percentage of reviews in the field of philosophy & religion, literature & language, science & technology is lower than the percent-age of books published. But in the field of history and social science the reviewing is proportionately higher than the publishing. 2) Book reviews are prepared by professors, literary reviewers, researchers, and experts in the particular subject field except librarian. 3) Basic elements of reviewing are the career and view point of author, trends of suject field, content, value, omissions, limitations, and format of book, reader's level, etc. Ideal method of book criticism may be summarized as follows: 1) The criterion of book selection are the book's value, the social . demand, and the proportion of titles published. 2) For the unbiased criticism, it should be written by the experienced librarian rather than the experts of particular subject field. 3) Book criticism need to provide not only guide to new books but also interpretation and evaluation about each book for its reader.

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A Study on Effect of the Book Curation Education Program Using Experiential Economy Theory on Perceived Value, Continuous Participation Intent (체험경제이론에 의한 북큐레이션 교육 프로그램이 지각된 가치와 지속적 참여 의도에 미치는 영향에 관한 연구)

  • Kim, Mi-Jung;Lee, Byeong-Kee
    • Journal of Korean Library and Information Science Society
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    • v.53 no.3
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    • pp.1-24
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    • 2022
  • By developing and implementing a book curation education program that reflects the experiential economy theory, this study aims to verify the effect that experience perception of the program has on continuous participation intention and perceived value of the program. Teaching and learning activities of book curation education programs were organized so that practitioners can experience activities for 4 experience element, entertainment experience, educational experience, escapist experience, esthetic experience according to experience economic theory. This study surveyed 195 peoples who participated in the program to measure the effectiveness of the program. As a result of analysis, research hypothesis 1 (the perception of experiences in the book curation education program affects the perceived value of the program) revealed that aesthetic and entertainment experiences were significant, and research hypothesis 2 (the perception of experience in the book curation education program affects the intention to continue participating in the program) showed that all other factors except educational experiences were significant.

Value Relevance of Accounting Information in KOSDAQ (코스닥시장에서 회계정보의 매매관련성에 관한 연구)

  • Yoon, Sung-Yong;Park, Jong-Hyuk;Lee, Ho-Seoub
    • Management & Information Systems Review
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    • v.25
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    • pp.203-222
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    • 2008
  • This thesis examines whether accounting information-earnings and book values-has the value relevance in the KOSDAQ. The study is motivated by previous studies which have examined the value relevance of accounting information. Prior researches have focused on KSE(Korea Stock Exchange). But, prior researches have not examined the value relevance of accounting information in KOSDAQ. So, this study examined the value relevance of accounting information which is disclosed by firms on KOSDAQ and whether accounting information between firms on KOSDAQ and KSE has the discriminative value relevance, underlying the expectation that KOSDAQ firms will have higher future profitability than KSE firms. In other words, book-value multiples of KOSDAQ firms is higher than book-value multiples of KSE firms and earnings multiples of KOSDAQ firms is lower than earnings multiples of KSE firms. The value relevance of accounting information is examined by a valuation framework presented by Ohlson(1995), which expresses the stock-price as a function of both earnings and book values of equity. The results indicate that accounting information of KOSDAQ has significant explanatory power for stock price over the 2005-2007 period. KOSDAQ firm are divided by Venture firms and Small to Mid size firms. KOSDAQ Venture firms have the discriminative value relevance, compared with KSE firms. But, KOSDAQ Small to Mid size firms have not the discriminative value relevance, compared with KSE firms.

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Study on analysis of the Corporate requirements and CPND Value chain for e-book Market Activation (전자책 시장 활성화를 위한 기업 요구사항과 CPND 가치사슬 분석)

  • Na, Yun-Bin;Yu, Jong-Sun;Lee, Seoung-Ha
    • Journal of Digital Convergence
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    • v.14 no.4
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    • pp.163-171
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    • 2016
  • This study derived the policy implications and market strategies by analysis the e-book companies requirements & the CPND value chain structure, in order to revitalize the e-book market in Korea. Specifically, we examined the prospect of e-book market in Korea, current situations of production and distribution, awareness of service utilization and requirements for support policy with targets of 30 companies. As a research, the most needed item for e-book companies is 'PR and marketing support to enter and open the markets'(27%), which is the highest. 'Financial support such as labor costs and business expenses', 'support for retraining personnel to develop the expertise in respective fields' are followed and they account for 22%. Currently, the most effective support item is the external support program(35%) and funding power(30%) is followed. Unlike a paper book market, e-book is turned into a platform business in terms of the value chain. Based on these research content, e-book market activation and corporate competitive strategy was derived as follows : 1)literacy reinforcement about SNS marketing and e-pub3 authoring tool. 2)statistical DB construction of retail sales channels. 3)diversification of the billing system. 4)The quality of the e-book content certification.