• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.821-832
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• 2021

Earnings management is very important for companies that aim for decision-making. The research was conducted to analyze the quality of earnings and income smoothing motives in manufacturing companies in Indonesia. The research approach is carried out with a quantitative approach. The sampling method using purposive sampling was associated with several criteria so that a sample of 130 was determined, which was analyzed during the 4 years of the study. The partial least square method was used for data analysis. The results of the study state that institutional ownership has no effect on earnings quality, institutional ownership has a negative effect on income smoothing, leverage has a negative effect on income smoothing, independent commissioners have a positive effect on earnings quality as well as independent commissioners have a positive effect on income smoothing. We assume that the tendency of income smoothing can affect the quality of efficient earnings. Meanwhile, income smoothing affects the quality of company earnings. Management that performs income smoothing is more aimed at conveying the company's prospects for generating profits rather than opportunistic motives.

• Journal of the Korean Institute of Landscape Architecture
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• v.29 no.4
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• pp.44-52
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• 2001

This study performed factor analysis for 21 independent variables related to the effect of illumination and suggested the effect by multiple regression analysis on the relationship between the effect of illumination and the satisfaction of use of a dependent variable to find the effect of illumination in urban parks at night and the effect of illumination on the satisfaction of use. The results of this study are as follows; 1) Of the 21 independent variables used to study the effect of illumination in urban parks at night, the impact on safety and possibility of crime was highly. The effects of illumination by factor analysis were abstracted as effects of removing anxiety, securing safety, increasing use. 2) As a result of multiple regression analysis, independent variables influencing satisfaction of use in urban park were proved as effects of removing anxiety, securing safety, increasing identity, preparing atmosphere and increasing use. Also, the effect of securing safety was the most important factor; it showed a level of importance 2 times higher than the effect of removing anxiety, and 7.7 times higher than the effect of preparing atmosphere in relative contribution of the effect of illumination to satisfaction of use. 3) Of the effects of illumination influencing satisfaction of use in urban parks, the effect of securing safety and the effect of increasing visibility were more significant than the effects of removing anxiety, preparing atmosphere and increasing use. This fact means that personal safety an the identity of persons or facilities in the space of use should be considered with priority in planning or designing illumination. Also, it implies hat, for night use in urban parks, lightness of the space is required for general safety of use at parks, and proper illuminance on the activity in the space of use should be required. The subject parks of this study are 8 urban neighborhood parks. The model on the effect of illumination and the satisfaction of use depends on characteristics and conditions of location of he park and user class, so the subject parks and persons should be varied, and the difference by sex or ages should be suggested.

• Proceedings of the IEEK Conference
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• 2008.06a
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• pp.967-968
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• 2008

In this paper we demonstrate the effect of sparse decomposition on various Independent Component Analysis (ICA) algorithms for separating simultaneous linear mixture of independent 2-D signals (images). We will show using simulated results that sparse decomposition before Kernel ICA (Sparse Kernel ICA) algorithm produces the best results as compared to other ICA algorithms.

• Journal of the Korean Data and Information Science Society
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• v.15 no.3
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• pp.645-654
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• 2004

In this paper, we develop the Bayesian test procedure for the intraclass correlation coefficient in the unbalanced one-way random effect model based on the reference priors. That is, the objective is to compare two nested model such as the independent and intraclass models using the factional Bayes factor. Thus the model comparison problem in this case amounts to testing the hypotheses $H_1:\rho=0$ versus $H_2:{\rho}{\neq}0$. Some real data examples are provided.

• Journal of Korean Society for Quality Management
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• v.21 no.1
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• pp.152-160
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• 1993

In developing a quadratic regression relationship, independent variable is frequently measured with error. In this paper the integrated mean square error of prediction is developed for a quadratic functional relationship model as a measure of the effect of measurement error of the independent variable on the predicted values. The amount of the effect of error is presented and illustrated with an example.

• Journal of the Korean Society of Clothing and Textiles
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• v.35 no.8
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• pp.867-876
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• 2011

This study investigates the image of casual shirts according to color combination, tone, and interval of checked pattern in tone-in-tone coloration. The experimental materials developed for this study were a set of stimulus and response scales. The stimuli were 24 color pictures, in which color combination (RY: Red+Yellow, BP: Blue+Purple), tone (light, dull, dark), and interval (0.5cm, 1.5cm, 3.5cm, and 5.5cm) were manipulated. The 7-point scale was used for evaluation of image. Data were obtained from 240 female college students living in Seoul, Gwangju, Jinju, and Changwon in April 2010. For data analysis, ANOVA and Duncan-test were used by using SPSS program. The results of this study are as follows. Image according to color combination, tone, and interval of checked pattern consisted of five dimensions of attractiveness, youth- activity, appeal, modesty, and freshness. The cover combination showed an independent effect on freshness. Tone showed an independent effect on attractiveness, youth-activity, appeal, and modesty. Interval showed an independent effect on appeal, modesty, and freshness. Interaction effects of color combination and tone on youth-activity and appeal were found. In addition, interaction effects of tone and interval on attractiveness, youth-activity, and freshness were also found.

• Korean Journal of Health Education and Promotion
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• v.33 no.5
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• pp.93-105
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• 2016

Objectives: This study was to examine the independent and mediating effect of socioeconomic position and social relationship on depression. Methods: The study analyzed the data from the 2014 Korea Welfare Panel Study(n=9,172) using descriptive statistics, Kendall's rank correlation analysis, multiple regression analysis and the Sobel test. Results: Much of the connection between parental socioeconomic position and respondent depression was explained by respondent educational attainment in men but was not in women. A large portion of the association between educational attainment and depression was explained by type of household and satisfaction with social relationship among men. The effect of educational attainment on depression was fully mediated by type of household among women. The effect of type of household on depression was partly mediated by satisfaction with social relationship in men and women. Lastly, educational attainment, type of household and satisfaction with social relationship had an independent association with depression among men, but educational attainment was not statistically significant among women. Conclusions: Our study illuminated the importance of the independent and mediating effect of parental and respondent socioeconomic position and social relationship in the production of depression for South Korean adults.

• Journal of Distribution Science
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• v.14 no.10
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• pp.5-19
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• 2016

Purpose - This study conducts an empirical analysis of Korean hotel employees' perceived follower types and job attitudes and the influence of social relationships. Management methods are proposed based on the follower relationships. Research, data, and methodology - Data were collected from 400 surveys in eight top hotel restaurants in Seoul from March 16, 2016 to April 16, 2016. Of the 400, 359 valid surveys were used. The analysis was conducted using SPSS 19.0. Frequency and correlation, reliability and validity, and multiple regression tests were conducted. Results - Social relationships had a control effect on the relationship between follower types and job attitudes in terms of independent critical thinking and job satisfaction. For the social exchange relationship, active enthusiastic participation and job satisfaction had a control effect. The relationship of independent critical thinking and changes in career also had a control effect. There was no control effect in the relationship between active enthusiastic participation and motives for changing a career. Conclusion - By having followers with independent critical thinking and active enthusiastic participation, a company can achieve higher competitiveness.

• Korean Journal of Child Studies
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• v.37 no.1
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• pp.61-71
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• 2016

Objective: The purpose of this study was to confirm if there are gender differences in influences of parental support, control, and school life adjustment on suicidal ideation of adolescents and to examine the mediating effect of depression on the influences of independent variables on their suicidal ideation. Methods: This study comprised a total of 671 students in seventh and eighth grades in Seoul and Gyeonggi-do. The data were analyzed for frequency, average, and standard deviation, using the t-test, Pearson's correlation analysis, stepwise regression analysis, hierarchical multiple regression analysis, and the Sobel test. Results and Conclusion: First, significant differences among adolescents' gender were shown in fathers' psychological control, mothers' behavior control, and suicidal ideation. Second, in the case of male adolescents, all independent variables were found to have a full mediating effect on their suicidal ideation. Meanwhile, in the case of female adolescents, independent variables except for mothers' psychological control were found to have a full mediating effect on their suicidal ideation. Mothers' psychological control was found to have a partial mediating effect on suicidal ideation of adolescents for both genders.

• Journal of Convergence for Information Technology
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• v.11 no.5
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• pp.86-93
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• 2021

The purpose of this study is to examine whether empowerment mediates the association between self-efficacy and job burnout of workers of independent living support centers for the disabled. The data were collected through a survey of workers in 108 centers. Findings of the research is as followed. First, we found that self-efficacy as well as empowerment had negative effect on job burnout of workers in centers. Second, we found that empowerment had negative effect on job burnout of workers in centers. And finally, we found a partially mediating effect of empowerment between self-efficacy and job burnout of workers in centers. Based on the findings of this study, specific suggestions were presented to reduce job burnout of workers in independent living support centers for the disabled.