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

• Proceedings of the Korean Information Science Society Conference
• /
• 2012.06a
• /
• pp.27-29
• /
• 2012

최근 온라인 상에는 분산 처리 환경을 바탕으로 대량의 데이터들이 생성, 수정 및 삭제가 되고 있다. 이러한 환경에서의 효율적인 데이터 처리를 위해 많은 연구들이 진행되고 있으며, 특히 데이터의 입력을 컨텐츠 단위의 청크(content-based chunk)로 분할하고, 이에 MapReduce를 적용하여 효율적으로 데이터 처리를 하는 incremental computation에 관한 연구가 주목 받고 있다. 본 논문에서는 위와 같은 연구에서 주로 이용되는 content-based chunking 기법에 대해 분석하고, 이러한 기법에서 발생 할 수 있는 위험요소에 대해서 기술한다.

• Culinary science and hospitality research
• /
• v.22 no.6
• /
• pp.1-13
• /
• 2016

Since protecting the environment became a major issue in modern society, an increasing number of individuals have engaged in lifestyles of health and sustainability (LOHAS). The purpose of this study is to investigate the effects of restaurant and LOHAS images on customer satisfaction and loyalty. Particularly, this study analyzes the incremental information content of LOHAS image in the relationship between restaurant image and customer satisfaction/loyalty. A self-administered questionnaire was distributed to customers of casual-dining restaurants in three major cities (i.e., Seoul, Daegu, and Busan) in South Korea. The empirical findings suggest significant incremental information content of LOHAS image beyond general restaurant image in explaining customer satisfaction and loyalty.

• Journal of the Korea Society of Computer and Information
• /
• v.5 no.3
• /
• pp.151-158
• /
• 2000

This dissertation measures transitory items using earnings change scaled by beginning-of-period price(FreemanㆍTse 1992) and the earnings-to-price ratio(AliㆍZarowin 1992). Contextual regression model results confirm the incremental explanatory power for predominantly permanent earnings, and suggest that cash flows also have incremental explanatory power in the presence of predominantly permanent earnings. But contextual regression results represent that while earnings are consistent with a smaller marginal impact from extreme (transitory) earnings on abnormal returns, cash flows have no greater impact on abnormal returns in the presence of large transitory components in earnings.

• Journal of the Korea Computer Industry Society
• /
• v.5 no.9
• /
• pp.859-872
• /
• 2004

With the rapid advance of computer and communication techonology, the recent trend of education environment is edveloping in the ubiquitous learning (u-learning) direction that learners select and organize the contents, time and order of learning by themselves. Since the amount of education information through the internet is increasing rapidly and it is managed in document in an effective way is necessary. The document clustering is integrated documents to subject by classifying a set of documents through their similarity among them. Accordingly, the document clustering can be used in exploring and searching a document and it can increased accuracy of search. This paper proposes an efficient incremental clustering method for a set of documents increase gradually. The incremental document clustering algorithm assigns a set of new documents to the legacy clusters which have been identified in advance. In addition, to improve the correctness of the clustering, removing the stop words can be proposed.

• Proceedings of the Korean Information Science Society Conference
• /
• 2008.06b
• /
• pp.460-463
• /
• 2008

현재의 스토리지 시스템 및 백업 시스템에서 중복된 데이터의 증가로 인한 문제가 점점 대두되고 있다. 이러한 중복 데이터를 검사하거나 파일의 유사성을 검사하는 데에는 BSW알고리즘이 많이 사용되고 있으며 이 BSW알고리즘 내에서 해시 값을 구하는데에는 Rabin's Fingerprint알고리즘이 일반적으로 사용되고 있다. 본 논문에서는 Rabin's Fingerprint알고리즘에 비해 보다 빠르고 간단한 Modulo-K알고리즘을 제안하며 BSW알고리즘에서 Rabin's Fingerprint를 대체함으로써 최종적으로 BSW알고리즘의 속도를 향상 시킬 수 있는 Modulo-K알고리즘을 제안한다.

• Journal of the Institute of Electronics and Information Engineers
• /
• v.52 no.11
• /
• pp.47-54
• /
• 2015

The number of users of SNS such as Twitter and Facebook increases due to the development of internet and the spread of supply of mobile devices such as smart phone. Moreover, there are also an increasing number of content pollution problems that pollute SNS by posting a product advertisement, defamatory comment and adult contents, and so on. This paper proposes an improved method of extracting the feature of content polluter for detecting a content polluter in SNS. In particular, this paper presents a method of extracting the feature of content polluter on the basis of incremental approach that considers only increment in data, not batch processing system of entire data in order to efficiently extract the feature value of new user data at the stage of predicting and classifying a content polluter. And it comparatively assesses whether the proposed method maintains classification accuracy and improves time efficiency in comparison with batch processing method through experiment.

• KSII Transactions on Internet and Information Systems (TIIS)
• /
• v.10 no.5
• /
• pp.2267-2285
• /
• 2016

Information Centric Networking that uses content name instead of IP address as routing identifier can handle challenges such as traffic explosion and user mobility, but it also suffers from scalability and incompatibility problems. In this paper by combining the concept of software defined networking and Internet end to end arguments, we propose a wide area deployable software defined information centric networking service model named SD-ICN. SD-ICN employs a dual space structure that separates edge service network and core transmission network. The enhanced SDN techniques are used in edge service network in order to implement intelligent data routing and caching, while traditional IP technique is reserved in core transmission network so as to provide wide area high speed data transmission. Besides, a distributed name resolution system based on the cooperation of different controllers is also presented. The prototype experiments in our campus network show that SD-ICN can be deployed in a scalable and incremental way with no modification of the core network, and can support typical communication modes such as multicast, mobility, multihoming, load balancing, and multipath data transmission effectively.

• The Journal of Information Technology
• /
• v.1 no.2
• /
• pp.209-227
• /
• 1998

This study examines the relation between accruals components of earnings and stock return. Earnings are decomposed into four components: discretionary accruals, nondiscretionary accruals, nondiscretionary income and cash flow from operations. Because reported earnings in financial statement consist of cash flow from operations plus total accruals. We decompose total accruals into a discretionary accruals and a nondiscretionary accruals separately, This paper examines the incremental informational content of discretionary accruals and nondiscretionary accruals components of net income by regressing return on earnings'components in multivariate models. The empirical analysis is conducted on a sample of 1,580 firm-years comprising 158 firms during 1984-1995. Discretionary accruals are obtained by decomposing total accruals into discretionary and nondiscretionary accruals components, using a pooled variation of the Jones model(1991). These findings suggest that the discretionary accruals(measured using a variation the Jones model) is priced by the stock market. Specifically, the discretionary accruals and cash flow from operations are positively associated with the stock return, and also nondiscretionary income, discretionary accruals are positively associated with the stock return. While this result is consistent with the market prices the discretionary accruals because it captures value-relevant information. Additional test report evidence consistent with nondiscretionary accruals conveying information about the stock return.

• The Journal of Information Technology
• /
• v.7 no.3
• /
• pp.19-36
• /
• 2004

This study examines the relation between accruals components of earnings and stock return. Earnings are decomposed into four components: discretionary accruals, nondiscretionary accruals, nondiscretionary income and cash flow from operations. Because reported earnings in financial statement consist of cash flow from operations plus total accruals. We decompose total accruals into a discretionary accruals and a nondiscretionary accruals separately. This paper examines the incremental informational content of discretionary accruals and nondiscretionary accruals components of net income by regressing return on earnings' components in multivariate models. The empirical analysis is conducted on a sample of 1,580 firm-years comprising 158 firms during 1991-2003. discretionary accruals are obtained by decomposing total accruals into discretionary and nondiscretionary accruals conponents, using a pooled variation of the Jones model(1991). These findings suggest that the discretionary accruals(measured using a variation the Jones model) is priced by the stock market. Specifically, the discretionary accruals and cash flow from operations are positively associated with the stock return, and also nondiscretionary income, discretionary accruals are positively associated with the stock return. While this result is consistent with the market prices the discretionary accruals because it captures value-relevant information. Additional test report evidence consistent with nondiscretionary accruals conveying information about the stock return.