Journal of Information Science Theory and Practice
/
v.1
no.2
/
pp.16-35
/
2013
Relevance has a long history of scholarly investigation and discussion in information science. One of its notable concepts is that of 'user-based' relevance. The purpose of this study is to examine how users construct their perspective on the concept of relevance; to analyze what the constituent elements (facets) of relevance are, in terms of core-periphery status; and to compare the difference of constructions of two groups of users (information users vs. information professionals) as applied with a social representations theory perspective. Data were collected from 244 information users and 123 information professionals through use of a free word association method. Three methods were employed to analyze data: (1) content analysis was used to elicit 26 categories (facets) of the concept of relevance; (2) structural analysis of social representations was used to determine the core-periphery status of those facets in terms of coreness, sum of similarity, and weighted frequency; and, (3) maximum tree analysis was used to present and compare the differences between the two groups. Elicited categories in this study overlap with the ones from previous relevance studies, while the findings of a core-periphery analysis show that Topicality, User-needs, Reliability/Credibility, and Importance are configured as core concepts for the information user group, while Topicality, User-needs, Reliability/Credibility, and Currency are core concepts for the information professional group. Differences between the social representations of relevance revealed that Topicality was similar to User-needs and to Importance. Author is closely related to Title while Reliability/Credibility is linked with Currency. Easiness/Clarity is similar to Accuracy. Overall, information users and professionals function with a similar social collective of shared meanings for the concept of relevance. The overall findings identify the core and periphery concepts of relevance and their relationships in terms of coreness, similarity, and weighted frequency.
Journal of Korean Institute of Industrial Engineers
/
v.24
no.1
/
pp.95-103
/
1998
This paper deals with technology relevance analysis, which measures technological dependency between needs technology and its component technology as well as between needs technologies. The two-round survey was carried out: In the first round, a wide range of needs technologies in construction and building industry were identified and classified to meet a variety of social needs which were anticipated in the near future of Korea. In the second, relevance between needs technology and its component technologies was checked by some 120 experts. Based on the survey results, the individual relevances among needs technologies were computed. Finally the ranking of needs technologies in construction industry was set according to the degree of technology relevance. This relevance is to be used as one of criteria for the selection of national R&D projects which the Ministry of Construction and Transportation plans to promote in the next five years.
MURDAYANTI, Yunika;ULUPUI, I Gusti Ketut Agung;PAHALA, Indra;INDRIANI, Susi;SUHERMAN, S.
The Journal of Asian Finance, Economics and Business
/
v.7
no.11
/
pp.335-346
/
2020
This study aims to describe the role of corporate governance as a moderator in electronic financial disclosure that adopts Extensible Business Reporting Language (XBRL) and Company Characteristics on value relevance. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2018, totaling 166 companies. The sampling technique used purposive sampling method, namely, manufacturing companies that publish fully audited financial statements by December 31 of the year 2017-2018. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have adopted XBRL during the 2017-2018 period. The data analysis method used is multiple regression analysis with moderating variables. The results of this study show a negative and insignificant effect of XBRL on value relevance, a significant negative effect of size on value relevance, a positive and insignificant effect of growth on value relevance, and a significant positive effect of profit on value relevance; meanwhile, corporate governance moderation variable has an insignificant effect in all hypotheses. Suggestions are to increase the number of variables that have an important role in value relevance and expand the number of research objects to be compared.
The Journal of Asian Finance, Economics and Business
/
v.8
no.3
/
pp.49-59
/
2021
This study empirically analyzes the effect of firm overinvestment propensity on the value relevance of capital investment. In order to verify this point, this study attempts to analyze the value relevance of overinvestment firms' capital investments. The analysis was performed according to the model of Biddle et al. (2009) and McNichols and Stubben (2008) on overinvestment propensity for analysis, and the results are as follows. First, in terms of overinvestment, corporate capital investment shows negative value relevance, so the excessive investments above reasonable levels have reduced firm's value. In contrast, the value relevance for capital investment showed a positive value for firms whose managerial propensity changed, that is, from under-investment in the previous year, it shifted to overinvestment in the current year. Second, as a result of analyzing the value relevance of the investment increase according to the investment propensity, the overinvestment firms showed negative values and the underinvested firms showed positive values; thus, the value relevance of the increase in investment was opposite to the investment propensity of the firm. These findings confirm that the stock market differentially evaluates investment efficiency according to investment propensity, continuity, and investment alterations, and reflects it appropriately in the firm's value.
Purpose - The purpose of this study is to investigate the effect of brand message type on the object relevance between consumers and brands and to identify the mediation role of the object relevance in the effect of the message type on brand attitude. Research design, data, and methodology - Types of pride are classified into hubristic pride and authentic pride, and brand message types are divided into ability message and warmth message. Restaurant brand was selected by empirical study, and the experiment was performed with 2 (pride type: hubristic versus authentic) × 2 (message type: ability message versus warmth message) between-subjects design. The subjects of the experiment consisted of the undergraduates taking courses related to marketing. A preliminary step was taken to explore the difference in the perceived level of object relevance induced from each type of message between the consumer group that felt hubristic pride and the other group that felt authentic pride. This study analyzed the mediating role of the object relevance in the effects of the message type on brand attitude by means of Bootstrap method for each of the pride groups. Results - The results from the empirical analysis are summed up as follows. Regardless of pride types they felt in advance, consumers perceived their object relevance to be higher in the warmth information message than in the ability information message, and object relevance was analyzed to have a positive effect on brand attitude. It was analyzed that, regardless of pride types, object relevance played full mediation roles in the effect of warmth information versus ability information message on brand attitude. Conclusions - Based on the results, it may be suggested that marketers of a brand should endeavor to develop a warmth information message rather than a ability information message to prompt consumers to perceive the object relevance between their own brands and consumers, regardless of pride types, as long as a consumer feels pride in advance. In order to increase the consumers' attitude toward their brand, the brand marketers are solicited to check the object relevance between their brand and consumers, then, seek for the managerial ways to promote such object relevance.
The purpose of this study was to confirm the relevance of dental health capacity and pulmonary function status. The subjects of this study were adults aged 40 years and older, who participated in pulmonary function and oral examinations. The data used for this study were raw data from the sixth Korea National Health and Nutrition Examination Survey (2013~2015). Statistical analysis was performed by analysis of complex sample survey data. The results were as follows: First, restrictive and obstructive patterns were more prevalent among males than females. They were even worse in older subjects. Approximately 67% of smokers had obstructive pattern. Second, there was a relevance between dental health capacity and pulmonary function status. The functioning teeth index, number of present teeth, and number of sound teeth (ST), which are indicators of dental health, declined with decreased pulmonary function. The number of missing teeth (MT) increased as the pulmonary function deteriorated (p<0.05). Third, the relevance between dental health capacity and pulmonary function status after stratifying the life-long smoking experience was statistically significant in the tissue health (T-health) index and ST among non-smokers. The relevance between dental health capacity and pulmonary function status after stratifying the life-long smoking experience was statistically significant (p<0.05) for the T-health index, ST, and MT among smokers. However, there was no relevance between dental health capacity and pulmonary function status after stratifying the life-long smoking experience and adjusting confounding variables. In conclusion, there was a relevance between dental health capacity and pulmonary function status after confounding variables were adjusted. However, there was no relevance between dental health capacity and pulmonary function status after stratifying the life-long smoking experience and adjusting confounding variables.
Purpose - This study aims to verify whether the effect of tax avoidance on corporate value is non-linear in the Korean financial markets. Design/methodology/approach - This study believes that the cause of the inconsistent empirical analysis results of previous studies that verified the relationship between tax avoidance and firm value may be an error in assuming linearity, and verifies whether a nonlinear relationship exists. The sample company in this study is a December settlement corporation listed on the Korean stock market, and the analysis period is from 2000 to 2021. In the empirical analysis model, Tobin's Q is used as a proxy for corporate value, tax avoidance is used as the main independent variable, and a regression model is designed with corporate size, growth rate, and debt ratio set as control variables. Findings - As a result of the empirical analysis, it can be confirmed that there is an inverted U-shaped nonlinear relationship between tax avoidance and corporate value. In the additional analysis using Ohlson (1995) firm valuation model for the robustness of the results of the empirical analysis, the same nonlinear value relationship between tax avoidance can be confirmed. Research implications or Originality - This study is considered to be meaningful in that it verifies the non-linear relationship of tax avoidance, which has not been attempted in previous studies. The meaning of the inverted U-shaped nonlinear relationship presented in this study is that corporate tax avoidance acts as a factor that increases corporate value up to a certain level, but rather becomes a factor that decreases corporate value when it exceeds a critical point. These results are expected to provide new perspectives and perspectives on tax avoidance to companies belonging to the Korean capital market.
Journal of Korea Society of Digital Industry and Information Management
/
v.11
no.1
/
pp.157-169
/
2015
In digital marketing, means of public relations and marketing of enterprises are changing into marketing techniques of predictive analytics. A significant study can be carried out by an analysis of 'the patterns of customers' uses' using big data on major portal sites and SNSs and their correlation with related keywords. This study analyzes the origins of mythological characters in major brands such as Nike, Hermes, Versace, Canon and Starbucks. Also, it extracts related keywords and relevance using big data on portal sites and SNS and their correlation. Nike marketing that reminds people of 'the goddess of victory, Nike' formed a good combination of the brand with relevance. Most of them are based on Greek mythology and have rich materials for storytelling and artistic values in common. Hopefully, this case analysis of foreign brands would become a starting point of discovering the materials of the domestic mythological characters.
This study verifies whether the sustainable tax strategy provides unique information on earnings persistence and brings about the difference of value relevance of accounting information. Sustainability is measured by the 5-year coefficient of variation in cash ETR, such as in McGuire et al.(2013), which measures variability in long-term performance of tax avoidance. The value relevance of accounting information in this study is modified by the Ohlson model(1995), which explains the value of the firm by using accounting information such as net assets and net income and other non-accounting information. The samples of this study are the firms listed on the securities market from 2004 to 2015 and the final samples are 3,133 firm-year. The results of this empirical analysis show that the value relevance of accounting information increases as firms have long-term and sustainable tax strategies. Most of the prior studies on tax strategies have examined the tax minimization strategy that minimizes the tax cost. However, this study is different in that the sustainability of the tax strategy affects the value relevance of accounting information. The results of this study will be useful for the users to make decision using the value relevance of accounting information.
The main purpose of this study was to find out variables relevant to self-care activities of physically disabled person. The subjects of this analysis were 1277 person which is between 15~64 years, the data came from the 1985 National Interview Survey on Disabled Person in Korea. For this analysis, Breakdown, Oneway and Discriminant Analysis were used. The finding of the analysis can be summarized as follows: First, the mean of self care activities was 2.57 (SD: 0.69, range: 1-3). The relevance for the self-care activities by several variables is as follows. 1. The relevance for the self-care activities by socioeconomic status is significant at age, education level, occupation of household members variables. Especially, in the case of high age, low education level, the self-care activities are shown low score. 2. The relevance by impairment characteristics is shown high significance at all input variables. When disabled person have double impairment. paralysis, late occurance age, and is due to diseases the self-care activities score is lowered. 3. The relevance by health care services variables. is not shown significant at all input variables. Second, the relevance for social activities by sev-eral variables was conducted by discriminant analysis. The relative importance of social activities discriminant function is 0.344 of eigenvalue. The-canonical correlation between the social activities discriminant function and 9 dummy variables is 0.51, total variance of dummy variables for social activities is shown 26 persent. The self-care activities variable represents the highest contribution of its associated variable to the function (canonical coefficient: -.56). The occurance age, the occupation of household members, the education level variables are shown comparatively high contribution to the function. To sum up, this analysis suggests that the self-care activities variable is the highest contributed to the social activities. In relation to self-care concept, this finding will be useful in rehabilitation nursing care.
본 웹사이트에 게시된 이메일 주소가 전자우편 수집 프로그램이나
그 밖의 기술적 장치를 이용하여 무단으로 수집되는 것을 거부하며,
이를 위반시 정보통신망법에 의해 형사 처벌됨을 유념하시기 바랍니다.
[게시일 2004년 10월 1일]
이용약관
제 1 장 총칙
제 1 조 (목적)
이 이용약관은 KoreaScience 홈페이지(이하 “당 사이트”)에서 제공하는 인터넷 서비스(이하 '서비스')의 가입조건 및 이용에 관한 제반 사항과 기타 필요한 사항을 구체적으로 규정함을 목적으로 합니다.
제 2 조 (용어의 정의)
① "이용자"라 함은 당 사이트에 접속하여 이 약관에 따라 당 사이트가 제공하는 서비스를 받는 회원 및 비회원을
말합니다.
② "회원"이라 함은 서비스를 이용하기 위하여 당 사이트에 개인정보를 제공하여 아이디(ID)와 비밀번호를 부여
받은 자를 말합니다.
③ "회원 아이디(ID)"라 함은 회원의 식별 및 서비스 이용을 위하여 자신이 선정한 문자 및 숫자의 조합을
말합니다.
④ "비밀번호(패스워드)"라 함은 회원이 자신의 비밀보호를 위하여 선정한 문자 및 숫자의 조합을 말합니다.
제 3 조 (이용약관의 효력 및 변경)
① 이 약관은 당 사이트에 게시하거나 기타의 방법으로 회원에게 공지함으로써 효력이 발생합니다.
② 당 사이트는 이 약관을 개정할 경우에 적용일자 및 개정사유를 명시하여 현행 약관과 함께 당 사이트의
초기화면에 그 적용일자 7일 이전부터 적용일자 전일까지 공지합니다. 다만, 회원에게 불리하게 약관내용을
변경하는 경우에는 최소한 30일 이상의 사전 유예기간을 두고 공지합니다. 이 경우 당 사이트는 개정 전
내용과 개정 후 내용을 명확하게 비교하여 이용자가 알기 쉽도록 표시합니다.
제 4 조(약관 외 준칙)
① 이 약관은 당 사이트가 제공하는 서비스에 관한 이용안내와 함께 적용됩니다.
② 이 약관에 명시되지 아니한 사항은 관계법령의 규정이 적용됩니다.
제 2 장 이용계약의 체결
제 5 조 (이용계약의 성립 등)
① 이용계약은 이용고객이 당 사이트가 정한 약관에 「동의합니다」를 선택하고, 당 사이트가 정한
온라인신청양식을 작성하여 서비스 이용을 신청한 후, 당 사이트가 이를 승낙함으로써 성립합니다.
② 제1항의 승낙은 당 사이트가 제공하는 과학기술정보검색, 맞춤정보, 서지정보 등 다른 서비스의 이용승낙을
포함합니다.
제 6 조 (회원가입)
서비스를 이용하고자 하는 고객은 당 사이트에서 정한 회원가입양식에 개인정보를 기재하여 가입을 하여야 합니다.
제 7 조 (개인정보의 보호 및 사용)
당 사이트는 관계법령이 정하는 바에 따라 회원 등록정보를 포함한 회원의 개인정보를 보호하기 위해 노력합니다. 회원 개인정보의 보호 및 사용에 대해서는 관련법령 및 당 사이트의 개인정보 보호정책이 적용됩니다.
제 8 조 (이용 신청의 승낙과 제한)
① 당 사이트는 제6조의 규정에 의한 이용신청고객에 대하여 서비스 이용을 승낙합니다.
② 당 사이트는 아래사항에 해당하는 경우에 대해서 승낙하지 아니 합니다.
- 이용계약 신청서의 내용을 허위로 기재한 경우
- 기타 규정한 제반사항을 위반하며 신청하는 경우
제 9 조 (회원 ID 부여 및 변경 등)
① 당 사이트는 이용고객에 대하여 약관에 정하는 바에 따라 자신이 선정한 회원 ID를 부여합니다.
② 회원 ID는 원칙적으로 변경이 불가하며 부득이한 사유로 인하여 변경 하고자 하는 경우에는 해당 ID를
해지하고 재가입해야 합니다.
③ 기타 회원 개인정보 관리 및 변경 등에 관한 사항은 서비스별 안내에 정하는 바에 의합니다.
제 3 장 계약 당사자의 의무
제 10 조 (KISTI의 의무)
① 당 사이트는 이용고객이 희망한 서비스 제공 개시일에 특별한 사정이 없는 한 서비스를 이용할 수 있도록
하여야 합니다.
② 당 사이트는 개인정보 보호를 위해 보안시스템을 구축하며 개인정보 보호정책을 공시하고 준수합니다.
③ 당 사이트는 회원으로부터 제기되는 의견이나 불만이 정당하다고 객관적으로 인정될 경우에는 적절한 절차를
거쳐 즉시 처리하여야 합니다. 다만, 즉시 처리가 곤란한 경우는 회원에게 그 사유와 처리일정을 통보하여야
합니다.
제 11 조 (회원의 의무)
① 이용자는 회원가입 신청 또는 회원정보 변경 시 실명으로 모든 사항을 사실에 근거하여 작성하여야 하며,
허위 또는 타인의 정보를 등록할 경우 일체의 권리를 주장할 수 없습니다.
② 당 사이트가 관계법령 및 개인정보 보호정책에 의거하여 그 책임을 지는 경우를 제외하고 회원에게 부여된
ID의 비밀번호 관리소홀, 부정사용에 의하여 발생하는 모든 결과에 대한 책임은 회원에게 있습니다.
③ 회원은 당 사이트 및 제 3자의 지적 재산권을 침해해서는 안 됩니다.
제 4 장 서비스의 이용
제 12 조 (서비스 이용 시간)
① 서비스 이용은 당 사이트의 업무상 또는 기술상 특별한 지장이 없는 한 연중무휴, 1일 24시간 운영을
원칙으로 합니다. 단, 당 사이트는 시스템 정기점검, 증설 및 교체를 위해 당 사이트가 정한 날이나 시간에
서비스를 일시 중단할 수 있으며, 예정되어 있는 작업으로 인한 서비스 일시중단은 당 사이트 홈페이지를
통해 사전에 공지합니다.
② 당 사이트는 서비스를 특정범위로 분할하여 각 범위별로 이용가능시간을 별도로 지정할 수 있습니다. 다만
이 경우 그 내용을 공지합니다.
제 13 조 (홈페이지 저작권)
① NDSL에서 제공하는 모든 저작물의 저작권은 원저작자에게 있으며, KISTI는 복제/배포/전송권을 확보하고
있습니다.
② NDSL에서 제공하는 콘텐츠를 상업적 및 기타 영리목적으로 복제/배포/전송할 경우 사전에 KISTI의 허락을
받아야 합니다.
③ NDSL에서 제공하는 콘텐츠를 보도, 비평, 교육, 연구 등을 위하여 정당한 범위 안에서 공정한 관행에
합치되게 인용할 수 있습니다.
④ NDSL에서 제공하는 콘텐츠를 무단 복제, 전송, 배포 기타 저작권법에 위반되는 방법으로 이용할 경우
저작권법 제136조에 따라 5년 이하의 징역 또는 5천만 원 이하의 벌금에 처해질 수 있습니다.
제 14 조 (유료서비스)
① 당 사이트 및 협력기관이 정한 유료서비스(원문복사 등)는 별도로 정해진 바에 따르며, 변경사항은 시행 전에
당 사이트 홈페이지를 통하여 회원에게 공지합니다.
② 유료서비스를 이용하려는 회원은 정해진 요금체계에 따라 요금을 납부해야 합니다.
제 5 장 계약 해지 및 이용 제한
제 15 조 (계약 해지)
회원이 이용계약을 해지하고자 하는 때에는 [가입해지] 메뉴를 이용해 직접 해지해야 합니다.
제 16 조 (서비스 이용제한)
① 당 사이트는 회원이 서비스 이용내용에 있어서 본 약관 제 11조 내용을 위반하거나, 다음 각 호에 해당하는
경우 서비스 이용을 제한할 수 있습니다.
- 2년 이상 서비스를 이용한 적이 없는 경우
- 기타 정상적인 서비스 운영에 방해가 될 경우
② 상기 이용제한 규정에 따라 서비스를 이용하는 회원에게 서비스 이용에 대하여 별도 공지 없이 서비스 이용의
일시정지, 이용계약 해지 할 수 있습니다.
제 17 조 (전자우편주소 수집 금지)
회원은 전자우편주소 추출기 등을 이용하여 전자우편주소를 수집 또는 제3자에게 제공할 수 없습니다.
제 6 장 손해배상 및 기타사항
제 18 조 (손해배상)
당 사이트는 무료로 제공되는 서비스와 관련하여 회원에게 어떠한 손해가 발생하더라도 당 사이트가 고의 또는 과실로 인한 손해발생을 제외하고는 이에 대하여 책임을 부담하지 아니합니다.
제 19 조 (관할 법원)
서비스 이용으로 발생한 분쟁에 대해 소송이 제기되는 경우 민사 소송법상의 관할 법원에 제기합니다.
[부 칙]
1. (시행일) 이 약관은 2016년 9월 5일부터 적용되며, 종전 약관은 본 약관으로 대체되며, 개정된 약관의 적용일 이전 가입자도 개정된 약관의 적용을 받습니다.