• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.10
• /
• pp.105-113
• /
• 2022

The purpose of this paper is to analyze the relationship between the ratio of non-controlling shareholder interests (minority equity ratio, MER) and the measurement error in real activities manipulation (RM) proxy for Japanese firms. Many Japanese firms have practiced stakeholder-oriented corporate governance systems. Previous studies suggest that the higher the MER, the more Japanese businesses tend to employ management techniques for the group's sales growth while also reallocating resources inside the group to reduce principal-principal conflicts. Such differences in management strategies by firms could lead to measurement error in the RM proxy. The analysis uses 16,450 firm-years listed on the Tokyo Stock Exchange. The results of our analysis show that there is a positive relationship between MER and the RM proxy, and high persistence of RM proxies, suggesting that the RM proxies may contain measurement error. We also find that MER is correlated with variables associated with management strategy and that controlling for these variables can reduce the measurement error of RM proxy in firms with large MER. This study extends previous research on measurement error in RM proxy by relating them to ownership structure and corporate governance. This paper would contribute to researchers examining issues related to RM.

• KSII Transactions on Internet and Information Systems (TIIS)
• /
• v.5 no.11
• /
• pp.2016-2034
• /
• 2011

Ubiquitous Healthcare (u-Healthcare) is the intelligent delivery of healthcare services to users anytime and anywhere. To provide robust healthcare services, recognition of patient daily life activities is required. Context information in combination with user real-time daily life activities can help in the provision of more personalized services, service suggestions, and changes in system behavior based on user profile for better healthcare services. In this paper, we focus on the intelligent manipulation of activities using the Context-aware Activity Manipulation Engine (CAME) core of the Human Activity Recognition Engine (HARE). The activities are recognized using video-based, wearable sensor-based, and location-based activity recognition engines. An ontology-based activity fusion with subject profile information for personalized system response is achieved. CAME receives real-time low level activities and infers higher level activities, situation analysis, personalized service suggestions, and makes appropriate decisions. A two-phase filtering technique is applied for intelligent processing of information (represented in ontology) and making appropriate decisions based on rules (incorporating expert knowledge). The experimental results for intelligent processing of activity information showed relatively better accuracy. Moreover, CAME is extended with activity filters and T-Box inference that resulted in better accuracy and response time in comparison to initial results of CAME.

• Journal of the Korea Institute of Information Security & Cryptology
• /
• v.29 no.1
• /
• pp.205-214
• /
• 2019

Android uses app cache files to improve app execution performance. However, this optimization technique may raise security issues that need to be examined. In this paper, we present a practical design of "Android app cache manipulation attack" to intentionally modify the cache files of a target app, which can be misused for stealing personal information and performing malicious activities on target apps. Even though the Android framework uses a checksum-based integrity check to protect app cache files, we found that attackers can effectively bypass such checks via the modification of checksum of the target cache files. To demonstrate the feasibility of our attack design, we implemented an attack tool, and performed experiments with real-world Android apps. The experiment results show that 25 apps (86.2%) out of 29 are vulnerable to our attacks. To mitigate app cache manipulation attacks, we suggest two possible defense mechanisms: (1) checking the integrity of app cache files; and (2) applying anti-decompilation techniques.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
• /
• 2016.10a
• /
• pp.537-539
• /
• 2016

Recently, unmanned technologies interest increased. An unmanned boat is not directly on people and radio can be controlled by boat. Used for military unmanned boat was first developed in the United States Navy. In recent years, for hobby, for pesticide application, for water activities, expanding exploration in various ways, including for use. The role of a variety of unmanned boat above, In the case of a variety of unmanned probe of the role of unmanned boat on the boat people who don't be able to come to the vision of the advantage can not be exploring places like blind spot. In this paper, The Blind Spot are explorations of places such as streaming real-time as possible, an unmanned boat using Raspberry Pi that support implementation. Receiver input signals of an unmanned boat to the transmitter under the manipulation of, using smartphones hotspot feature Raspberry Pi and smartphones, network connection. Via Raspberry Pi motion of using real-time streaming using unmanned boat.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.1
• /
• pp.59-69
• /
• 2020

This study investigates the influence of individual blockholder on accounting quality. Prior studies investigating Korean blockholders' influence focus on the influence of controlling shareholders or institutional investors; however, they rarely examine individual blockholders' influence. This paper investigates how individual blockholders in Korean stock markets affect accounting quality of firms listed in Korean Stock Exchange. I analyze individual blockholders' influence on proxies of accounting quality using multivariate regression with hand-collected individual blockholder data. Korean law requires public firms to disclose the list of shareholders having no less than 5% of ownership. From the list of blockholders, individuals who have no explicit personal relation with controlling shareholders were classified as individual blockholders. My empirical results show that firms having individual blockholder(s) use more income-decreasing accruals than those having no individual blockholder. Furthermore, accounting information of firms having individual blockholders(s) is more conservative than that of firms having no individual blockholders. However, the presence of individual blockholder increases the tendency of loss avoidance and earnings management using overproduction and reduction of discretionary expenditure. This paper contributes to the literature by presenting the first evidence of the monitoring role of an individual blockholder on financial reporting of firms listed in the Korean stock markets.

• Journal of The Korean Association For Science Education
• /
• v.43 no.4
• /
• pp.403-414
• /
• 2023

In this study, we examined the adaptive practices of science teachers in their classrooms and their perspectives on the distinguishing features of these practices within science subjects. Our analysis comprised 339 cases from 128 middle and high school science teachers nationwide, and 199 cases on the characteristics of adaptive practices in science disciplines. The primary findings were as follows: First, the most significant characteristic of adaptive practice in science disciplines pertained to experimental procedures. Within the 'suggestion of additional materials/activities' category, the most frequently cited adaptive practice, teachers incorporated demonstrations to either facilitate student comprehension or enhance motivation. Additionally, 'experimental equipment manipulation or presentation of inquiry skills' emerged as the second most common adaptive practice related to experiments. Notably, over 50% of teacher responses regarding the characteristics of adaptive practices in science pertained to experiment guidance. Second, many adaptive practices involving difficulties experienced by students in learning situations were presented, particularly in areas such as numeracy and literacy. Many cases were related to the basic ability of mathematics used as a tool in science learning and understanding scientific terms in Chinese characters. Third, beyond 'experiment guidance', the characteristic adaptive practices of science subjects were related to 'connections between scientific theory and the real world', 'misconception guidance in science', 'cultivation of scientific thinking', and 'convergence approaches'. Fourth, the cases of adaptive practice presented by the science teachers differed by school level and major; therefore, it is necessary to consider school level or major in future research related to adaptive practice. Fifth, most of the adaptive action items with a small number of cases were adaptive actions executed from a macroscopic perspective, so it is necessary to pay attention to related professionalism. Finally, based on the results of this study, the implications for science education were discussed.