• The Journal of Industrial Distribution & Business
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• v.6 no.4
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• pp.23-26
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• 2015

Purpose - To mislead shareholders about a firm's actual economic performance, managers frequently manage dividends. Earnings management also affects performance reviews. Managers attempt to manage reported earnings caused by current economic events to accurately reflect their current performance. Research design, data, and methodology - The sample consisted of 312 company-years from companies in the pharmaceutical distribution industry listed on the Tehran Stock Exchange. A study period from 2004 to 2014 was selected. In this study, a model for measuring the performance of the net profits to total assets of a division of Jones was used to measure earnings management. Results - This study found a negative correlation between corporate performance and earnings management. Conclusions - The results for the earnings management company indicated a significant inverse relationship. Therefore, the company's performance weakened as its earnings management activity increased. In other words, the results showed that the company's performance-based accruals earnings management, the actual management of profits, and the general level of earnings management had significant inverse relationships. Thus, as the company's profits declined, earnings management activity increased.

• Journal of Korean Society of Forest Science
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• v.76 no.4
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• pp.390-396
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• 1987

The model and its example were provided to predict wood production for a district forest planning. The method of Gentan probability is widely accepted for the prediction of wood production. The suggested model is different in the decision of cutting age distribution from that of Prof. Suzuki; the former can use either Weibull distribution or Gamma distribution, but the latter is possible only by Gamma distribution. This developed system can be used not only for establishing a district forest planning, but also for providing forest management information, such as periodic harvest volume, growing stock, labor requirement, and so forth.

• Journal of Distribution Science
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• v.21 no.6
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• pp.83-89
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• 2023

Purpose: This paper considers the issue of corporate tax avoidance (CTA) in the distribution of the tax burden across companies in Vietnam because the high level of CTA leads to unfairness in taxation. In particular, we aim for discussing the way to measure the extent of CTA and explore the determinants of CTA that reflect the features of high-tax risk-taking companies. Research design, data and methodology: The study investigates factors influencing the CTA behavior of legal entities listed on the Vietnam stock market between 2012 and 2018 to fill the empirical research vacuum in the country. we employ the dynamic GMM estimate method. Interestingly, CTA is considered through three approaches, including two effective-tax-rate-based methods and especially accrual earnings Results: The results highlight tax - accounting book disparities have significant effects on CTA. In addition, firm size, net asset value, debt leverage, and tax-accounting books are related to CTA. Conclusions: Tax avoidance is shown to have a positive correlation with financial distress in this case. The higher a company's capital adequacy ratio, the fewer tax avoidance opportunities it has. The paper draws some recommendations to deal with tax avoidance that improves the fairness in the distribution of the tax burden among corporations.

• Journal of Distribution Science
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• v.21 no.4
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• pp.91-101
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• 2023

Purpose: Research on the valuation of the e-commerce distribution companies is necessary because the traditional valuation methodology cannot be easily applied. Considering the valuation and initial public offering (IPO) of Coupang, Korea's leading e-commerce company, this study contributes to the literature by examining various valuation methods applicable to corporate valuation in the e-commerce industry and provides their implications. Research design, data and methodology: This case study investigates research, analyst reports, news articles, and magazines to review the valuation methods for companies in the e-commerce industry and analyzes the case of the Coupang IPO. Results: A valuation method that considers growth potential, which is important for companies in the e-commerce industry, is used for IPOs. This led to Coupang's successful IPO on the New York Stock Exchange despite its accumulated losses. However, the continued price decline since listing suggests that Coupang's valuation should have considered more factors. Conclusions: This study provides guidelines for the valuation of companies in the e-commerce industry, which eventually improves the overall industry. Moreover, this study provides directions for improving the valuation methods for e-commerce firms.

• The Journal of Society for e-Business Studies
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• v.6 no.3
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• pp.1-16
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• 2001

In this paper, we introduced a POS(Point of Sale) system for a wallpaper company. We designed the database schema for the POS system, and proposed various application areas of the POS system. Especially, we discussed such application areas as inventory control, marketing, product development, and distribution channel. The quality of product management is enhanced by precise ABC inventory control and safety stock control. Marketing strategies can be more precisely established, and their effects can be measured. The development time can be shortened and new products can be developed based on the real market demands. Distributors can improve their management quality using precise sales data.

• Proceedings of the Korean Society for Bio-Environment Control Conference
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• 1996.05a
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• pp.41-62
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• 1996

Since 1966 tissue culture has been used as a tool for the production of disease indexed stocks from selected plants and their rapid (clonal) mass propagation through the procedure now referred to as micropropagation. The major advantages have been the rapid introduction of new plant cultivars, created within conventional and mutation breeding programmes, as healthy stock for beneficial distribution and the expansion of the world wide horticultural industry. (omitted)

• International Journal of Railway
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• v.1 no.1
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• pp.20-29
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• 2008

Features of procedures of dynamic synthesis are considered at use of various interpretations or models of processes in mechanical oscillatory systems. Methodological bases for research of the wave processes develop, allowing receiving some features of distribution of indignations. Authors offer scientifically-methodical bases for the decisions received analytical by.

• Proceedings of the KSR Conference
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• 2007.11a
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• pp.1920-1939
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• 2007

Features of procedures of dynamic synthesis are considered at use of various interpretations or models of processes in mechanical oscillatory systems. Methodological bases for research of the wave processes develop, allowing receiving some features of distribution of indignations. Authors offer scientifically-methodical bases for the decisions received analytical by.

• Korean Journal of Fisheries and Aquatic Sciences
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• v.6 no.1_2
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• pp.58-64
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• 1973

Changes in stock size of the Pacific saury, Cololabis saira, were studied on the basis of fishery statistics compiled from 1964 to 1972 and body size composition of the fish collected from 1968 to 1972. During the period from 1964 to 1972 there was a direct correlation between the stocks of fall (september-february of the following year) and spring (March-August) season. The sizes of stocks in both seasons showed a three-year cyclic change, and the mode of stock in the fall always proceeded one year that in the spring. Exceedingly high fishing effort was observed in the spring as well as the fall of 1967. But very low fishing effort was noticed in the spring of 1969. In spring a large stock size has a high proportion of large sized group. On the other hand, in fall a large stock size tends to have a high proportion of medium sized group instead. When the medium sized group outnumbers the large sized group, stock size becomes larger. In contrast, it tends to be smaller when the large sized group exceeds the medium sized group. The patterns of distribution centroid seems to be related to the amount of fish landings. Northward moving trend of the centroid was accompanied by a large amount of landing, while westward (or north-westward) moving trend was followed by a poor landing of the fish.

• Culinary science and hospitality research
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• v.16 no.4
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• pp.274-285
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• 2010

This study attempts to develop a mass production product standardized by the application of high pressure extraction cooking(HPEC) in order to suggest a desirable direction for the development of salt contained standardized chicken stock. In our experiment on chicken stock with varying its salt content, the total free amino acid content was highest in S3, which contained 0.3% of salt In addition, when the total content of free amino acid was divided into the contents of essential amino acid, palatable amino acid, and other types of amino acid, they showed the same distribution as the total content of free amino acid. In addition, the total content of palatable amino acid was highest among the specimens. In the results of investigating the palatability of chicken stock according to salt content, saltiness increased with the increase of the salt content, but no significant difference was observed in preference for saltiness. It is believed to have come from the difference in the sensory evaluators' preference for saltiness, and it shows that the salt content has an effect on sweet taste, delicate taste, fishy smell, and color. In particular, specimen 83, which contained 0.3% of salt, showed the highest content of palatable amino acid, and the highest level of delicate taste in sensory tests, suggesting the correlation between palatable amino acid and delicate taste.