• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.143-150
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• 2021

This study investigates and analyzes the difference in Indonesian banks' earnings quality in the pre-audit and post-audit period. This study also investigates the difference in audit quality done by public accounting firms. This study employs time series data taken from the unaudited and audited financial statements of banks listed on the Indonesia Stock Exchange in 2012-2016. Sample selection is made by using a purposive sampling method. The population of this study is 43 banks, and after checking the data for validity and reliability, the final sample size was 26 banks. Audit quality is operationalized with the size of the auditor. Earnings quality is proxied by accruals calculated using the Beaver and Engel (1996) model. The data analysis method used in this study is the paired-sample t-test and chow test. This study shows that there is no difference in earnings quality in the pre-audit and post-audit period. This study also reveals no difference in audit quality between the big four and non-big four auditors. These findings mean that independent auditors do not play a useful role in increasing the reliability of accounting information presented by management to stakeholders. Besides, this study's results do not verify the agency theory regarding auditors' role to minimize opportunistic management behavior in preparing financial statements.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.3
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• pp.151-162
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• 2019

The paper examines the effects of Foreign Direct Investment (FDI) on the economic growth of Lao People's Democratic Republic (Lao PDR) between 1993 and 2015. The investigation is based on the influence of growth and economic absorptive capability determinants such as human capital, trade openness, and institutional quality. The methodological analysis uses a multivariate framework accounting capital stock, labor stock, FDI, human capital, trade openness, and institutional quality in regression of the Vector Autoregressive model. Augmented Dickey-Fuller unit root test, Johansen Cointegration test, and Granger Causality test were applied as parts of the econometric time-series analysis approach. The empirical results demonstrate the positive effects of FDI and trade openness, and the negative effects of human capital and institutional quality on the economic growth of the Lao PDR over the 1993 to 2015 period. The findings confirm that trade openness complemented by a sufficient level of infrastructure, education, quality institutions, and transparency significantly influence economic growth and attract more FDI. Research results lend credence to the need for the Lao PDR's government to focus on improving its economic absorptive capability and economic competitiveness regionally and globally by improving wealth and resource management strategies, as failure to take this course of action could lead to the Dutch Disease effects.

• Journal of Korean Academy of Nursing
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• v.29 no.5
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• pp.1103-1112
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• 1999

In the last few years, psychiatric nurse practitioners have shown a growing an interest in community psychosocial rehabilitation, caring for chronic psychiatric patients as case manager in South Korea. The purpose of this study was to evaluate the effectiveness of a community psychiatric rehabilitation nursing program on self-care activity and quality of life and to suggest this program as an effective nursing intervention in a group of chronic home-based psychiatric patients in a poor town. A nonequivalent control group, pretest-posttest design was used. Of the twenty women that started the program, sixteen finished it. The data were analyzed by the Wilcoxon Rank Sum Test. The program included the process of case management which consisted of four phases: the first was an active case finding and pre-test, the second was home visiting and contacted by phone. the third was group activity therapy of 12 sessions, and the fourth phase was terminal and post-test. The effects of the program were assessed by quality of life and self-care activity. The quality of life and the self-care activity, especially, area of nutrition. elimination, dressing. leisure activity, and follow-up clinic visiting showed greater improvement than those of the control group. The results of this study suggest that this program was effective in improving the quality of life of chronic home-based psychiatric patients.

• Journal of Korean Academy of Nursing
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• v.39 no.3
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• pp.422-432
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• 2009

Purpose: In this study rest-activity rhythm, sleep pattern and quality of life of patients with restless legs syndrome were compared with those of a normal group. Methods: The participants in this study were 36 patients with restless legs syndrome diagnosed by a neurologist and 36 participants in the normal group. An actigraph, sleep diary, Pittsburgh Sleep Quality Index and Insomnia Severity Index scale were used as measurement tools for the study. Chi-square test, Lamda test, t-test and Kendall's correlation with SPSS 12.0 program were used to analyze the data. Results: Patients with restless legs syndrome had a higher rest-activity rhythm curve of Least 5 hr's activity(L5) and Most 10 hr's activity(M10) than those of normal group and sleep problems included decreased sleep efficiency and increased sleep latency, wake time and number of awakenings. The scores for the subscales of quality of life in patients with restless legs syndrome were lower than the normal group for general health, physical functioning, role limitations due to emotional problems, role limitation due to physical problems, social functioning, bodily pain, vitality and mental health. Conclusion: The results suggest that further studies are needed to identify rest-activity rhythm according to symptom severity and to develop nursing interventions which consider rest-activity rhythm.

• Proceedings of the Korean Society for Noise and Vibration Engineering Conference
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• 2007.11a
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• pp.318-321
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• 2007

Since human listening is very sensitive to sound, a subjective index of a sound quality is required. Therefore, in the analysis for each situation, the sound evaluation is composed with sound quality factor. Many researchers spends their effort to make a more reliable and more accurate of sound in term of sound quality index for various system noise. The previous methods to evaluation of the SQ about vehicle interior noise are linear regression analysis of subjective SQ metrics by statistics and the estimation of the subjective SQ values by neural network. But these are so depended on jury test very much that they result in many difficulties. So, to reduce jury test weight, we suggested a new method using Mahalanobis distance for SQ evaluation. Threrefore, in this study Mahalanobis distance for the vehicle interior noise was derived using the objective SQ except jury test. Finnaly, the results of the SQ evaluation was analyzed discrimination between reference and abnormal group.

• Journal of Korean Biological Nursing Science
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• v.22 no.2
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• pp.127-138
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• 2020

Purpose: The purpose of this study was to examine the effect of Seogeum therapy on nasal eosinophil, nasal symptoms, and rhinitisrelated quality of life in college students with allergic rhinitis. Methods: A nonequivalent control group pre-post test design was used. There were 26 subjects in the experimental group and 26 subjects in the control group. The experimental group received Seogeum therapy on both hands 12 times for three weeks. The collected data were analyzed with SPSS 21.0 version using χ²-tests, Fisher's exact test, independent t-test, and repeated measure of the ANOVA Results: After three weeks the positive rate of nasal eosinophils (p= .048) significantly decreased in the experimental group than in the control group. The experimental group demonstrated significantly lower total nasal symptom score (p= .032) and higher rhinitis-related quality of life (p< .001) compared to the control group. Conclusion: These findings showed that Seogeum therapy is effective as well as beneficial in relieving nasal symptoms and improving the rhinitis-related quality of life in college students with allergic rhinitis. Thus, Seogeum therapy may be an alternative nursing intervention for those suffering from allergic rhinitis.

• Journal of the Korea Convergence Society
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• v.8 no.10
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• pp.37-43
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• 2017

In this paper, we propose a method for estimation software quality in terms of software test data, and it is necessary to predict the period of time required for software test evaluation. We need a model to understand of estimation of software quality. In this paper, we propose a model to estimate the number of days for software test using the data obtained through the tester's sex, and present a model for analysing the number of errors according to six quality characteristics by software type.

• Journal of Home Health Care Nursing
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• v.26 no.3
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• pp.309-318
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• 2019

Purpose: The study aimed to examine the effects of aroma hand massage on state sanxiety, depression, quality of sleep, and blood pressure levels of palliative patients in hospice. Methods: This study was conducted using a nonequivalent control group with a pretest-posttest design. The participants were 48 palliative patients in hospice (experimental group: 24, control group: 24). The aroma hand massage was given to the experimental group once a day for 5 days. Data were collected between December 2017 to February 2018. Data were analyzed using SPSS 20.0 program with the chi-square test, Fisher's exact test, independent t-test, and repeated measurement analysis of variance(ANOVA). Results: There were significant differences in state anxiety levels (t=2.41, p=.020) and quality of sleep (F=14.29, p<.001). However, significant differences in the levels of depression (t=1.59, p=.119), systolic blood pressure (F=0.37, p=.695), and diastolic blood pressure (F=0.37, p=.695) were observed. The aroma hand massage was effective in improving the quality of sleep and state anxiety levels of palliative patients in a hospice. Conclusion: The aroma hand massage was effective in improving the quality of sleep and state anxiety in a hospice.

• 한국터널공학회:학술대회논문집
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• 2005.04a
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• pp.131-141
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• 2005

Korea shotcrete technology has been developed by constructing underground space, roads and rails for expanding Social Overhead Capital. To late, importance of shotcrete is raised due to the efforts for semi-permanent use of underground structure and a long term safety. Shotcrete testing method and quality criterion have been developed continusously in abroad, but there are no standard and quality criterion of shotcrete in Korea. International quality criterion has been used to domestic conditions, so various problems are occurred in construction field, material, mixture, equipment, and so on. In this study, to establish standard of domestic shotcrete, both criteria and quality of shotcrete were investigated and opinion poll was performed in the construction field. Indoor and field test were performed to investigate appliance possibility of high-performance shotcrete.

• Korean Journal of Organic Agriculture
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• v.6 no.1
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• pp.117-125
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• 1997

For the environmental protection, it is more desirable to use compost rather than chemical fertilizer. So in this paper, the effects of compost upon the rice quality were investigated with Hwajin Rice as the test variety. The rice quality and physicochemical characteristics were examined and the resrlts are as follows. As to the rice quality, the rate of polished rice was high in the non-fertilizer and the compost plot, the degree of transparency was high in the order of the traditional, the compost+urea, the compost and the non-fertilizer plot. The amylose content (one of the physicochemical characteristies of the rice), the rate of Mg/K, and the adhesivity and the cohesion power (charateristies of texturogram which show the density of boiled rice) were also high in the compost polt. Among the amylogram characteristics, the gelatinization temperature was lowest in the compost plot ; the lowest and the highest degree of viscosity and the break down were also inclined to be higher in the compost plot than in the traditional plot. After the soil test, the components of available phosphorus, organic matters, calcium, magnesium, potassinm and silicate increased in the soil as compared with those before test.