• The Journal of Industrial Distribution & Business
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• v.5 no.1
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• pp.5-9
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• 2014

Purpose - This study aims to examine the incremental information content of cash flw from operations and earnings in the Iranian capital market. Design, methodology, and approach - Based on market-based accounting research, this study uses statistical associations between accounting data (earnings and cash flw) and stock returns to assess/measure the incremental information content (value relevance) of cash flw and earnings. A multivariate regression model based on panel data is used to examine the incremental information content of earnings and cash flow from operations. Results - The results show that both earnings and cash flow from operations have incremental information content beyond each other. These results are consistent with the findings of recent studies. Overall, the fidings of this study support the usefulness of cash flw information in addition to earnings, in fim valuation by investors in the Iranian market. Conclusions - The study makes the following contributions to the Iranian literature on incremental information content of cash flw and earnings. First, this study employs actual cash flw data derived from cash flw statements. Second, this study employs a large sample size for a more recent period.

• The Journal of Society for e-Business Studies
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• v.7 no.3
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• pp.21-48
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• 2002

ebXML is the international technical framework specification that enables Internet-based B2B electronic business using XML, It was standardized by UN/CEFACT and OASIS on May 2001. Registry and Repository is the core of ebXML. It supports registry services which is composed of object management service and object query management service. The object management service manages the object's life cycle and the object query management service provides a mechanism to approach metadata of stored objects. Up to now, implementations of ebXML Registry object query management system don't support full functions of the specification completely. We implemented all the functions of ebXML Registry Service Specification vl.0. This system supports Browse ＆ Drilldown Query, Filter Query, SQL Query, and Object Retrieval Query services. And it also supports Content-based Query service which is not specified in the ebXML RS specification. The Content-based Query service is a repository service which makes it possible In pose content based queries of repository items and which will be specified on the RS specification v2.0.

• The Journal of Information Systems
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• v.33 no.2
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• pp.27-45
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• 2024

Purpose The purpose of this study is to understand the important characteristics of mobile content services and to provide better content services to Chinese consumers by understanding consumer behavioral psychology about mobile content services and empirically analyzing research models with perceived usefulness, perceived enjoyment, customer attitudes, and repurchase intentions based on motivation theory. Design/methodology/approach Based on Deci(1975) Self-Determination Theory and Heijden(2004) research model, this study developed a research framework that includes perceived usefulness and perceived enjoyment to influence on repurchase intention. A questionnaire survey was conducted targeting Chinese consumers using mobile content services, and 272 valid responses were analyzed using Structural Equation Modeling (SEM). Findings According to the results of empirical analysis in this study, Chinese consumers were found to feel repurchase intention by positive impact of perceived usefulness and perceived enjoyment in the use of mobile content service. Chinese consumers still use mobile content a lot from a utilitarian perspective in relation to social life or job performance, and there is no positive effect on the use of mobile content related to perceived enjoyment. The results of this study provide the empirical results of a research model that integrates motivation theory and technology acceptance theory for the development of the mobile content industry in the future, and provide necessary insights for managers of companies that develop and distribute mobile content service.

• Journal of Korean Home Economics Education Association
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• v.22 no.3
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• pp.163-188
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• 2010

This study set out to develop and evaluate an educational program for the Clothing Life of Home Economics through the theme-based integrated approach develop integrated thinking abilities for solving everyday problems. For those purposes, it selected a couple of themes in the area of Clothing Life toward which the theme-based integrated approach could be develop and evaluate an educational program. The developed program was applied and assessed in total 28 hours of field lessons given to eighth graders attending B Middle School in Busan Metropolitan City. The analysis stage involved an exploration into programs related to an integrated approach to other subjects; the design stage identification of program types; and the development stage theme selection according to the selection criteria. The previous studies were analyzed along with the Technology and Home Economics textbooks to select a theme. two themes "Clothing Management" and "Fabrics(Materials)" were selected after discussing with the students on the Messenger and with a group of experts. Then content was organized and composed around the themes by discussing connections with other subjects. There were three evaluation; one by experts, another through preliminary lessons, and the other through field lessons. Following the research procedure, a theme-based integrated program was developed for the two selected themes. It contained total 49 and 32 learning materials for "Clothing Management" and "Fabrics(Materials)," respectively. Those learning materials were comprised of experiments and practices according to the nature of the themes. Each program consisted of the goals, learning content, content organization chart, learning activities, and evaluation; learning activities experiences, practice and experiment activities, self-directed activities and problem-solving processes; and evaluations self-evaluation, teacher evaluation, peer evaluation, portfolio, and experiment reports. The program was assessed three times. The first and second evaluation results found that the program was well compatible with the current needs, was properly organized to give lessons through integration with other subjects, and continuously maintained the students' interest. They, however, requested that there should be detailed explanations about each part of the program content. In the third evaluation done by the students during field lessons, 60% of them said that the program was fun and its content was easy to understand, that they realized a theme could be connected to several other subjects, and that the program could be applied to actual life. The educational program through the theme-based integrated approach is significant in that it is an educational program for the area of Clothing Life and tries an integrated approach. It helped the students not only gather knowledge in an integrated manner, but put it to practical uses to solve various problems they faced in actual life by creatively changing integrated knowledge. The study will be hopefully used by many teachers so that the students solve problems based on the ability of integrating various knowledges organically.

• Journal of the Korean Home Economics Association
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• v.34 no.4
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• pp.327-343
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• 1996

The objective of this study were 1) to determine the stages of concern of HE teachers about the practical problem-based curriculum approach, as illustrated by the Ohio's Work and Family Life Curriculum (W&FLC); 2) to determine the relationships between home economics (HE) teacher's stages of concern about W&FLC and personal and professional characteristics of HE teachers; and 3) to determine aspects of interest about the practical problem-based curriculum approach, such as the Ohio W&FLC. Respondents in this study were 225 HE teachers. The data were collected during the in-service teacher training sessions after presentation about W&FLC. Concerns Based Adoption Model (CBAM) was modified to provide a conceptual framework for this study. Frequencies, SD, mean, mode, range were used to determine the stages of concern of HE teachers. To determine the relationships between stages of concerns and personal and professional characteristics of HE teachers, coefficient of Chi-Square contingency tables was used. Content analysis was used to determine aspects of interest about the practical problem-bsed curriculum approach, such as W&FLC. The median of the stages of HE teachers' concerns about W&FLC was Stage 1, Information Stage. About 60% of HE teachers were interested in learning more details about W&FLC. Chi-square revealed no statistically significant relationships between stages of concerns about W&FLC and characteristics of HE teachers. Content analysis was used to determine aspects of interest about W&FLC of HE teachers. Nine categories were found: content, teaching strategies, implementation of the curriculum, philosophical framework, how to adopt W&FLC, resource materials, students' outcomes, in-service teacher training, and HE teacher organization. The majority of HE teachers were interested in relationships with family and others, resource management, family relationships, personal development, communication skill, family life, creating a self-identity, life planning, roles of family members, homemaking management, child care, and parenting.

• Journal of the Korean earth science society
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• v.32 no.5
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• pp.474-484
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• 2011

This study presents how a professional development program (PD) of K-12 teachers affects participants' use of the earth system approach and their perceptions of using the urban environment for their science teaching and lesson unit development. This study utilized mixed methods to collect and analyze the data. Eleven urban teachers' pre-post lessons (45 lessons) were analyzed quantitatively using a lesson plan analysis tool, modified by the author, and their lesson reflections were analyzed qualitatively. The findings of this study show that the PD program influences the teachers to choose more topics and content knowledge based on the earth system approach and to assess the topics and content knowledge with more appropriate methods. Specifically, the teachers use more urban environmental factors/topics in their post lesson to teach the environmental topics of urban area. However, according to the statistical analysis of pre-and postlesson plan scores, the accuracy of the earth system knowledge that participants used in their lessons did not change significantly (p<0.05) (Table 4), which means that the PD program did not affect the improvement of the teacher's content knowledge in earth system science. Implications of this study are discussed.

• The Transactions of the Korea Information Processing Society
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• v.4 no.1
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• pp.54-66
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• 1997

Efficient retrieval of image data is an important research issue in multimedia database. This paper proposes a new approach to a content-based image retrieval which allows queries to be composed of the local texture patterns and the slope components of contour points. The texture patterns extracted from the source image using the graylevel co-occurrence matrix and the slope components of contour points extracted from the binary image are converted into a internal feature representation of reduced dimensionality which preserves the perceptual similarity and those features can be used in creating efficient indexing structures for a content-based image retrieval. Experimental results of the image retrievalare presented to illustrate the usefulness of this approach that demonstrates the precision 82%, the recall 87% and the average rang 3.3 in content-based image data retrieval.

• ETRI Journal
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• v.39 no.5
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• pp.652-661
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• 2017

A mention has a noun or noun phrase as its head and constructs a chunk that defines any meaning, including a modifier. Mention detection refers to the extraction of mentions from a document. In mentions, coreference resolution refers to determining any mentions that have the same meaning. Pointer networks, which are models based on a recurrent neural network encoder-decoder, outputs a list of elements corresponding to an input sequence. In this paper, we propose mention detection using pointer networks. This approach can solve the problem of overlapped mention detection, which cannot be solved by a sequence labeling approach. The experimental results show that the performance of the proposed mention detection approach is F1 of 80.75%, which is 8% higher than rule-based mention detection, and the performance of the coreference resolution has a CoNLL F1 of 56.67% (mention boundary), which is 7.68% higher than coreference resolution using rule-based mention detection.

• ETRI Journal
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• v.34 no.4
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• pp.583-590
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• 2012

In this paper, we present a new approach for speaker diarization. First, we use the prosodic information calculated on the original speech to resynthesize the new speech data utilizing the spectrum modeling technique. The resynthesized data is modeled with sinusoids based on pitch, vibration amplitude, and phase bias. Then, we use the resynthesized speech data to extract cepstral features and integrate them with the cepstral features from original speech for speaker diarization. At last, we show how the two streams of cepstral features can be combined to improve the robustness of speaker diarization. Experiments carried out on the standardized datasets (the US National Institute of Standards and Technology Rich Transcription 04-S multiple distant microphone conditions) show a significant improvement in diarization error rate compared to the system based on only the feature stream from original speech.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.13 no.5
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• pp.2319-2337
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• 2019

In this paper, we study the distributed cooperative caching for Internet content providers in a small cell of heterogeneous network (HetNet). A general framework based on bankruptcy game model is put forth for finding the optimal caching policy. In this framework, the small cell and different content providers are modeled as bankrupt company and players, respectively. By introducing strategic decisions into the bankruptcy game, we propose a caching value assessment algorithm based on analytic hierarchy process in the framework of bankruptcy game theory to optimize the caching strategy and increase cache hit ratio. Our analysis shows that resource utilization can be improved through cooperative sharing while considering content providers' satisfaction. When the cache value is measured by multiple factors, not just popularity, the cache hit rate for user access is also increased. Simulation results show that our approach can improve the cache hit rate while ensuring the fairness of the distribution.