• Title/Summary/Keyword: Relevance Index

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The Relevance between Investor Relation and Book-Tax Difference Variability (기업설명회와 회계이익-과세소득 차이 변동성 간의 관련성)

  • Kim, Jin-Sep
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.11
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    • pp.637-643
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    • 2017
  • This study analyzed the Quality of Accounting Earning of Investor Relations(IR). For this, we utilized Book-Tax Difference Variability as the proxy of the level of the Quality of Accounting Earning. This study used 2,106 sample data from 2011 to 2016 on the listed firm on KOSPI(Korea Composite Stock Price Index). In short, the study results are as follows. Investor Relation(IR) has a negative relevance with Book-Tax Difference Variability, which agreed with the result of additional analysis using extra sample. According to these results, we can expect that Investor Relations(IR) firms will report more faithful Accounting Earning. This study makes the following fresh contribution to the field. The study result confirms how Investor Relation(IR) affects the Quality of Accounting Earning. We hope that this study will help the development of capital market.

A Knowledge-based Model for Semantic Oriented Contextual Advertising

  • Maree, Mohammed;Hodrob, Rami;Belkhatir, Mohammed;Alhashmi, Saadat M.
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.14 no.5
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    • pp.2122-2140
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    • 2020
  • Proper and precise embedding of commercial ads within Webpages requires Ad-hoc analysis and understanding of their content. By the successful implementation of this step, both publishers and advertisers gain mutual benefits through increasing their revenues on the one hand, and improving user experience on the other. In this research work, we propose a novel multi-level context-based ads serving approach through which ads will be served at generic publisher websites based on their contextual relevance. In the proposed approach, knowledge encoded in domain-specific and generic semantic repositories is exploited in order to analyze and segment Webpages into sets of contextually-relevant segments. Semantically-enhanced indexes are also constructed to index ads based on their textual descriptions provided by advertisers. A modified cosine similarity matching algorithm is employed to embed each ad from the Ads repository into one or more contextually-relevant segments. In order to validate our proposal, we have implemented a prototype of an ad serving system with two datasets that consist of (11429 ads and 93 documents) and (11000 documents and 15 ads), respectively. To demonstrate the effectiveness of the proposed techniques, we experimentally tested the proposed method and compared the produced results against five baseline metrics that can be used in the context of ad serving systems. In addition, we compared the results produced by our system with other state-of-the-art models. Findings demonstrate that the accuracy of conventional ad matching techniques has improved by exploiting the proposed semantically-enhanced context-based ad serving model.

A Study on Quantitative Evaluation Method for Risk of Work-related Musculoskeletal Disorders Associated with Back Flexion Posture (작업관련성 근골격계질환에 있어서 작업자세 위험도의 정량적 평가방법에 대한 연구 -허리 굴곡 자세를 중심으로-)

  • Park, Dong Hyun;Noh, An Na;Choi, Seo Yeon
    • Journal of the Korea Safety Management & Science
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    • v.16 no.1
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    • pp.119-127
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    • 2014
  • This study tried to develop a basis for quantitative index of working postures associated with WMSDs (Work-related Musculoskeletal Disorders) that could overcome realistic restriction during application of typical checklists for WMSDs evaluation. The baseline data(for a total of 603 jbs) for this study was obtained from automobile manufacturing company. Specifically, data for back posture was analyzed in this study to have a better and more objective method in terms of job relevance than typical methods such as OWAS, RULA, and REBA. Major statistical tools were clustering, logistic regression and so on. The main results in this study could be summarized as follows; 1) The relationship between working posture and WMSDs symptom at back was statistically significant based on the results from logistic regression, 2) Based on clustering analysis, three levels for WMSDs risk at back were produced for flexion as follows: low risk(< $18.5^{\circ}$), medium risk($18.5^{\circ}{\sim}36.0^{\circ}$), high risk(> $36.0^{\circ}$), 3) The sensitivities on risk levels of back flexion was 93.8% while the specificities on risk levels of back flexion was 99.1%. The results showed that the data associated with back postures in this study could provide a good basis for job evaluation of WMSDs at back. Specifically, this evaluation methodology was different from the methods usually used at WMSDs study since it tried to be based on direct job relevance from real working situation. Further evaluation for other body parts as well as back would provide more stability and reliability in WMSDs evaluation study.

A Case Study on Risk Levels of Shoulder Postures Associated with Work-related Musculoskeletal Disorders at Automobile Manufacturing Industry (자동차 조립업종 작업의 근골격계질환관련 어깨 작업자세 위험도 결정을 위한 사례적 접근)

  • Park, Dong Hyun;Hur, Kuk Kang
    • Journal of the Korean Society of Safety
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    • v.28 no.1
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    • pp.95-101
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    • 2013
  • This study tried to develop a basis for quantitative index of working postures associated with WMSDs(Work-related Musculoskeletal Disorders) that could overcome realistic restriction during application of typical checklists for WMSDs evaluation. The baseline data for this study was obtained from automobile manufacturing company(A total of 603 jobs were observed). Specifically, data for shoulder postures was analyzed to have a better and more objective method in terms of job relevance than typical methods such as OWAS, RULA, and REBA. Major statistical tools were Clustering, Logistic regression and so on. The main results in this study could be summarized as follows; 1) The relationships between working postures and WMSDs symptoms at shoulder were statistically significant based on the results from logistic regression. 2) Based on clustering analysis, three levels for WMSDs risk at shoulder were produced for both flexion and abduction were statistically significant. Specific results were as follows; Shoulder flexion: low risk(< $37.7^{\circ}$), medium risk($37.7^{\circ}{\sim}70.0^{\circ}$), high risk(> $70.0^{\circ}$) Shoulder abduction: low risk(< $26.5^{\circ}$), medium risk($26.5^{\circ}{\sim}56.8^{\circ}$), high risk(> $56.8^{\circ}$). 3) The sensitivities on risk levels of shoulder flexion and abduction were 64.0% and 20.6% respectively while the specificities on risk levels of shoulder flexion and abduction were 99.1% and 99.3% respectively. The results showed that the data associated with shoulder postures in this study could provide a good basis for job evaluation of WMSDs at shoulder. Specifically, this evaluation methodology was different from the methods usually used at WMSDs study since it tried to be based on direct job relevance from real working situation. Further evaluation for other body parts as well as shoulder would provide more stability and reliability in WMSDs evaluation study.

A study on the priorities through weight analysis for each index of performance evaluation of public sewage operation agency (공공하수도 관리대행 성과평가 지표별 가중치분석을 통한 우선순위에 대한 연구)

  • Wi, Mikyung;Park, Chulhwi
    • Journal of Korean Society of Water and Wastewater
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    • v.34 no.6
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    • pp.495-502
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    • 2020
  • The 37 indicators for performance evaluation of public sewage management agencies are divided into four major categories (agency manpower management ability, wastewater treatment plant operation and management, sludge and water reuse, service quality) in the first stage, and the necessity and score acquisition for the detailed indicators by each major category in the second stages. Priority was investigated through the Analytic Hierarchy Process (AHP) analysis technique for ease and relevance of company efforts. Also, based on the results of this analysis, integrated type weighting and relative importance were analyzed. As a result of the analysis, the weight and relative importance of the first stage classification were in the order of wastewater treatment plant operation and maintenance, operation agency manpower management ability, sludge and water reuse, and service quality. As a result of analyzing the weights and priorities of the detailed performance indicators in the second stage, it was found that operator's career years, the percentage of certification holding rate in operators, compliance with the effluent water quality standards, training times for operators, and efforts to manage hazardous chemicals were important. Some of the indicators of operation agency performance evaluation may include indicators in which the performance of the company's efforts is underestimated or overestimated. In order to improve this, it is necessary to give weights in consideration of the necessity of the indicator, the relevance of the company's efforts, and the ease of obtaining scores.

Effect Measurement of Government and Public Service Advertising: Focused on Acceptance Process of Government and Public Service Advertising (정부광고와 공공광고의 효과 측정: 정부·공공광고의 수용과정을 중심으로)

  • Kim, Byoung Hee;Son, Yeong-Gon;Jo, Chang-Hwan;Lee, Hui-Jun
    • (The) Korean Journal of Advertising
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    • v.28 no.6
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    • pp.7-34
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    • 2017
  • The debate surrounding advertising effectiveness is not to be overstated as a major source of advertising research. However, there is still a lack of discussion on the model for measuring the effects of government and public service advertising. This study focuses on this point and develops an index model that can evaluate government advertising. For this purpose, we conducted a survey of 800 respondents in 7 major cities. Based on the creativity evaluation factors (originality, clarity, and appropriateness) of government advertising and the evaluation factors (interest, avoidance, and relevance) of policy contents, a causal model that affects the cognition, attitude, and behavioral responses of the audience was set up. As a result of analysis, originality, clarity, interest, and relevance except for appropriateness and avoidance were meaningful variables for creating government advertising effect such as policy understanding, audience attitude, word of mouth intention of policy. In addition, policy understanding and audience attitude were the main mediating variable influencing the word of mouth intention of policy. Based on research results, this paper discussed the direction for creating effective government and public service advertising in the future.

A Study on the Development of Evaluation Index for Safety Management Level of Shipping Company(2) : Development of Evaluation Items for Safety Management Index (해운선사 안전관리 평가지표 개발에 관한 연구(2) : 안전경영 지표 평가항목 개발)

  • Kim, Joo Hwan;Kim, Hwa Young
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.21 no.6
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    • pp.696-703
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    • 2015
  • This paper is a follow-up research of 'A study on the development of Safety Management Evaluation Index for Shipping Company'. It aims to develop the evaluation items of Safety Management Index(hereafter called as 'SMI') applicable to 'Safety Advantage Point', which is suggested as the sub-index of 'Safety Management Evaluation Index' function in the preceding research and also verify their adequacy. For that purpose, firstly, the 11 evaluation items were developed after collecting the practical opinions from safety management personnels in Korean shipping companies. Secondly, the survey was carried out for the verification of the adequacy of the 11 evaluation items. And lastly, its results was analysed, whether it has statistical meanings of differences in adequacy awareness amongst safety managers grouped depending on business type(coastal, ocean-going) and business capacity(number of owned-operating ships). As a result, there was no relevance between their adequacy awareness and business type of their companies. However, a difference in their adequacy awareness existed depending on their companies' business capacity(small, medium and large sized). In conclusion, when the safety management level of shipping companies is evaluated by SMI, the same indices can be applicable to both coastal and ocean-going shipping companies by a grouping of companies' business capacity.

Comparison of Left Ventricular Volume and Function between 46 Channel Multi-detector Computed Tomography (MDCT) and Echocardiography (16 채널 Multi-detector 컴퓨터 단층촬영과 심초음파를 이용한 좌심실 용적과 기능의 비교)

  • Park, Chan-Beom;Cho, Min-Seob;Moon, Mi-Hyoung;Cho, Eun-Ju;Lee, Bae-Young;Kim, Chi-Kyung;Jin, Ung
    • Journal of Chest Surgery
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    • v.40 no.1 s.270
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    • pp.45-51
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    • 2007
  • Background: Although echocardiography is usually used for quantitative assessment of left ventricular function, the recently developed 16-slice multidetector computed tomography (MDCT) is not only capable of evaluating the coronary arteries but also left ventricular function. Therefore, the objective of our study was to compare the values of left ventricular function quantified by MDCT to those by echocardiography for evaluation of its regards to clinical applications. Material and Method: From 49 patients who underwent MDCT in our hospital from November 1, 2003 to January 31, 2005, we enrolled 20 patients who underwent echocardiography during the same period for this study. Left ventricular end-diastolic volume index (LVEDVI), left ventricular end-systolic volume index (LVESVI), stroke volume index (SVI), left ventricular mass index (LVMI), and ejection fraction (EF) were analyzed. Result: Average LVEDVI ($80.86{\pm}34.69mL$ for MDCT vs $60.23{\pm}29.06mL$ for Echocardiography, p<0.01), average LVESVI ($37.96{\pm}24.52mL$ for MDCT vs $25.68{\pm}16.57mL$ for Echocardiography, p<0.01), average SVI ($42.90{\pm}15.86mL$ for MDCT vs $34.54{\pm}17.94mL$ for Echocardiography, p<0.01), average LVMI ($72.14{\pm}25.35mL$ for MDCT vs $130.35{\pm}53.10mL$ for Echocardiography, p<0.01), and average EF ($55.63{\pm}12.91mL$ for MOCT vs $59.95{\pm}12.75ml$ for Echocardiography, p<0.05) showed significant difference between both groups. Average LVEDVI, average LVESVI, and average SVI were higher in MDCT, and average LVMI and average EF were higher in echocardiogram. Comparing correlation for each parameters between both groups, LVEDVI $(r^2=0.74,\;p<0.0001)$, LVESVI $(r^2=0.69,\;p<0.0001)$ and SVI $(r^2=0.55,\;p<0.0001)$ showed high relevance, LVMI $(r^2=0.84,\;p<0.0001)$ showed very high relevance, and $EF (r^2=0.45,\;p=0.0002)$ showed relatively high relevance. Conclusion: Quantitative assessment of left ventricular volume and function using 16-slice MDCT showed high relevance compared with echocardiography, therefore may be a feasible assessment method. However, because the average of each parameters showed significant difference, the absolute values between both studies may not be appropriate for clinical applications. Furthermore, considering the future development of MDCT, we expect to be able to easily evaluate the assessment of coronary artery stenosis along with left ventricular function in coronary artery disease patients.

Relationship between Body Mass Index and Insulin Resistance and Beta Cell Function by Obesity Type in Obese Middle-Aged Men (비만 중년 남성의 비만 유형별 체질량지수와 인슐린저항성 및 베타세포 기능간의 관련성)

  • Shin, Kyung-A
    • Journal of the Korea Convergence Society
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    • v.11 no.10
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    • pp.155-162
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    • 2020
  • This study wanted to confirm the relevance between body mass index(BMI) and insulin resistance and beta-cell function based on abdominal obesity in obese middle-aged men. This study targeted 797 obese middle-aged men who had undergone health checkups at general hospitals in Gyeonggi-do from January 2018 to June 2020. There were 327 in the group with abdominal obesity and 470 in the group without abdominal obesity. Glucose(p<0.001), HbA1c(p=0.003), insulin(p<0.001), HOMA-IR(p<0.001) was different between groups. BMI was a factor affecting insulin resistance and beta cell function regardless of the with or without of abdominal obesity. BMI was associated with the onset of disease of insulin resistance and beta cell functional degradation regardless of the with or without of abdominal obesity. Therefore, it is considered necessary to manage the indicators of the BMI through exercise programs and regular checkups for health management of middle-aged obese men.

Effects of Habitat Changes Caused by Localized Heavy Rain on the Distribution of Benthic Macroinvertebrates (집중호우에 의한 서식지변동이 저서성 대형무척추동물의 분포에 미치는 영향)

  • Kim, Hyoung-Gon;Yoon, Chun-Sik;Cheong, Seon-Woo
    • Journal of Environmental Science International
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    • v.27 no.8
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    • pp.689-699
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    • 2018
  • The changes on community structures of benthic macroinvertebrates, relevance to the environment and interrelationship between benthos were studied over two years in stream with large environmental disturbance, which caused by localized heavy rain during Typhoon Chaba in October 2016. As a result, the number of species and individuals were increased after localized heavy rain, especially numbers of individuals of Ephemeroptera and Plecoptera were greatly increased. On the contrary, those of Semisulcospira libertina and Semisulcospira forticosta of Mesogastropoda were greatly decreased. Dominant species was Baetis fuscatus of Ephemeroptera, numbers of species and individuals of Ephemeroptera, Plecoptera and Trichoptera(EPT group) were dramatically increased from 26 species, 110 individuals to 32 species, 365 individuals respectively. This suggests that the change of river bed and flow velocity due to heavy rain provided a suitable environment for the EPT group that preferred the rift of a stream. In the functional feeding group, only gathering collectors and filtering collectors were identified in autumn of 2017 because some functional groups preferentially adapted to the changed environment. The interspecific competition and environmental condition were the worst in autumn after heavy rain due to the increase individuals of some species. The ecological score of benthic macroinvertebrate community(ESB) was higher after the heavy rain than before. Results of the Group Pollution Index(GPI), Korean Saprobic Index(KSI) and Benthic Macroinvertebrate Index(BMI) were similar to those before and after heavy rainfall. Therefore, ESB was the most discriminating method for estimating the biological water quality in this study. Some species that are sensitive to water quality changes still appear or increase individuals in the area under investigation after the heavy rain. On the other hand, the individuals of some pollutant species decreased. This is thought to be because the habitat fluctuation caused by heavy rainfall has improved the water environment.