• Journal of Distribution Science
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• v.14 no.6
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• pp.75-80
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• 2016

Purpose - A growing demand for sustainability reporting has placed pressure on firms with non-financial information that affects firm valuation, growth, and development. In particular, a number of researchers have investigated various topics in Corporate Social Responsibility (CSR), non-financial information. Prior studies suggest that CSR may affect corporate outcomes like corporate reporting, financial performance, and disclosures. However, the results from prior studies are not clear whether CSR affects corporate outcomes. This is partially due to the measurement issues with CSR. In this study, we examine whether CSR affects the quality of corporate reporting, one of the popular measures in corporate outcomes. We find an evidence that CSR positively affects the quality of corporate reporting. Research design, data, and methodology - In this study, we collected a unique dataset of CSR from MSCI. Total 169 firms listed in the Korean Stock Exchange from 2011 to 2014 were collected and analysed with the detailed CSR reports. Using a correlation test, we found a weak association between CSR and the quality of corporate reporting. However, the regression tests provided a strong relationship between CSR and the quality of corporate reporting after controlling for other variables that may affect the quality of corporate reporting. Additionally, we calculated the t-statistics based on heteroskedaticity-consistent standard errors (White, 1980). Results - Before we run the regression test, we sort the measures of the two dependent variables into each rating of CSR (from AAA to CCC). The results indicate that the quality of corporate reporting measured by discretionary accruals and performance-matched discretionary accruals monotonically decrease as the CSR ratings increase. This supports our hypothesis. In the regression tests, the coefficient on MJDA (PMDA) is -0.183 (-0.173) and significant at the 5% level. We can interpret the results as CSR affecting the quality of corporate reporting in positive ways. Other coefficients on control variables are consistent with prior studies. For example, the coefficients on both LOSS and LEV are positive and significant at conventional level, meaning that firms with financial difficulty may harm their quality of corporate reporting. Conclusion - We found an evidence that CSR is positively associated with the quality of corporate reporting. This study contributes to the literature in various ways. First, this study extends the line of CSR research by providing additional evidence in the setting of ethical behaviors by managements. This is consistent with the hypothesis and supports the results of prior studies. Second, to the best of my knowledge, this is the first study using the MSCI CSR ratings. In contrast with prior studies using different measures of CSR, the MSCI CSR ratings allow us to provide in-depth analysis. Third, the additional measure of dependent variable (PMDA) allows us to improve the robustness of our results. Overall, the results provided this study to extend the findings in prior studies by providing incremental evidence.

• East Asian mathematical journal
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• v.25 no.3
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• pp.247-262
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• 2009

Permutation and combination are the part of mathematics which can be introduced the pliability and diversity of thought. In prior studies of permutation and combination, there treated difficulties of learning, strategy of problem solving, and errors that students might come up with. This paper provides the method so that meaningful teaching and learning might occur through the systematic approach of permutation and combination. But there were little prior studies treated counting numbers that basic of mathematics' action. Therefore this paper tries to help the understanding of permutation and combination with the process of changing from informal knowledge to formal knowledge.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.645-651
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• 2020

The concept of social entrepreneurship (SE) is gaining attention in developing economies for the purpose of greater societal welfare maximization. Still, findings in the field of SE studies have been riddled with conflicting results and counterstatement. Also, the determinants of developing SE are not robustly investigated in developing economies like Bangladesh. This context has mobilized the authors of this current study to focus on determining student's intention to pursue SE as their career choice. Hence, the study aims to examine the predictive determinants of social entrepreneurial intentions (SEI) among Bangladeshi students. The study has investigated the influence of entrepreneurial self-efficacy, social support, prior experience, and educational support on SEI. The survey was conducted from a public university of Bangladesh, and 231 students participated in the study. Questionnaire items under each construct variable have been adopted from pre-tested research studies. Five-point Likert scale questionnaire was applied to measure the variables. SPSS version 23.0 has been used for statistical analysis through which correlation and multiple regression analysis were conducted to measure the impact of the independent variables on SEI. Results exhibited that self-efficacy, social support, and educational support positively and significantly predicted SEI, while prior experience does not influence SEI.

• Journal of Navigation and Port Research
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• v.47 no.2
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• pp.93-99
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• 2023

This study aimed to determine relationships among risk factors influencing container port operation using Bayesian network. Risk factors identified from prior studies were classified into five groups: human error, machinery error, environmental risk, security risk, and natural disasters. P anel experts discussed identified risk factors to fulfil conditional probability tables of the interdependence model. The interdependence model was also validated by sensitivity analysis and provided an interrelation of factors influencing the direction of each other. Results of the interdependence model were partially in line with results from prior studies while practices in the global port industry confirmed interrelationships of risk factors. In addition, the relationship between top-ranked risk factors can provide a schematic drawing of the model. Accordingly, results of this study can expand the prior research in the Korean port industry, which may help port authorities improve risk management and reduce losses from the risk.

• Journal of Research and Publication Ethics
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• v.4 no.1
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• pp.15-21
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• 2023

Purpose: Psychological and clinical studies targeting children and adolescents have become increasingly important in recent years as researchers strive to understand better the psychological and physiological development of children and teens. The purpose of the study is to explore significant research ethics on the psychological and clinical study targeting children and adolescents. In addition to these ethical considerations, international and national codes of ethics and regulatory bodies guide ethical research practices with children and adolescents. Research design, data, and methodology: The present study used the qualitative textual collection through investigating the past and current literature review. Numerous prior studies have conducted this research design to obtain the right prior studies. Results: Previous Research has indicated there are four research ethics on the psychological and clinical study targeting children and adolescents. (1) Respect for autonomy, (2) Respect for privacy and confidentiality, (3) Respect for vulnerability, (4). Respect for beneficence. Conclusions: In conclusion, research ethics are essential for protecting children and adolescents when conducting psychological and clinical studies. In the future, research should focus on developing innovative methods to ensure the safety of children and adolescents while still allowing them to participate in research.

• The Korean Journal of Applied Statistics
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• v.34 no.3
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• pp.491-505
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• 2021

We consider linear regression models in high-dimensional settings (p ≫ n) and compare various classes of priors. The spike and slab prior is one of the most widely used priors for Bayesian regression models, but its model space is vast, resulting in a bad performance in finite samples. As an alternative, various continuous shrinkage priors, including the horseshoe prior and its variants, have been proposed. Although each of the above priors has been investigated separately, exhaustive comparative studies of their performance have been conducted very rarely. In this study, we compare the spike and slab prior, the horseshoe prior and its variants in various simulation settings. The performance of each method is demonstrated in terms of the regression coefficient estimation and variable selection. Finally, some remarks and suggestions are given based on comprehensive simulation studies.

• Journal of Information Technology Applications and Management
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• v.26 no.1
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• pp.1-19
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• 2019

The aim of this study is to assess the impacts of service properties, price expectancy, social influences, and switching costs on adoption intention of 4G in Vietnam. The research model was established by the theory of diffusion of innovation, technology acceptance model, service quality, social influences and switching costs. The result from customers using telecommunication services in Vietnam shows that adoption intention of 4G is affected directly by perceived usefulness, personal innovativeness, price expectancy, social influences, prior service quality and switching costs. Whereas, switching costs have negative effect on adoption intention. Other factors such as personal innovativeness, perceived ease of use and prior service quality have an indirect effect on adoption intention of 4G.

• Communications for Statistical Applications and Methods
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• v.13 no.3
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• pp.685-699
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• 2006

Commercial banks and other related areas have developed internal models to better quantify their financial risks. Since an appropriate credit risk model plays a very important role in the risk management at financial institutions, it needs more accurate model which forecasts the credit losses, and statistical inference on that model is required. In this paper, we propose a new method for estimating a default rate. It is a Bayesian approach using the power prior which allows for incorporating of historical data to estimate the default rate. Inference on current data could be more reliable if there exist similar data based on previous studies. Ibrahim and Chen (2000) utilize these data to characterize the power prior. It allows for incorporating of historical data to estimate the parameters in the models. We demonstrate our methodologies with a real data set regarding SOHO data and also perform a simulation study.

• Journal of Digital Convergence
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• v.17 no.12
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• pp.109-115
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• 2019

The purpose of this study is to analyze the effect of Prior Sales change on R&D Costs and each detail item, and to analyze what decision managers make when changing sales. In order to conduct a more in-depth analysis as well as a one-period model of Anderson et al. (2003), which was used in previous studies, the two-period model of Banker et al.(2014) And analyzed the detailed items. As a result of the analysis, it is possible to confirm cost stickiness behavior only in the depreciation cost and others due to the limit of the model in the one period model. For a more in-depth analysis, the analysis of two-period model showed that labor costs and other items showed cost stickiness behavior when prior sales increased, but total R&D costs showed a anti-cost stickiness behavior. When prior sales decline, consigned service costs showed a cost stickiness behavior. This study is meaningful because it analyzed the effect of prior sales change on R&D cost behavior which were not performed in previous studies. Furthermore, we expect to be able to conduct more detailed research by sales and industry in future studies.

• Restorative Dentistry and Endodontics
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• v.49 no.2
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• pp.22.1-22.12
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• 2024

Objectives: This systematic review addressed the question: "What is the prevalence of apical periodontitis in patients prior to hematopoietic cell transplantation?" Materials and Methods: A systematic search was conducted in MEDLINE/PubMed, Cochrane Library, Scopus, Web of Science, Embase, and Grey Literature Report. Eligibility criteria were based on the condition, content, and population strategy: the condition was the radiographic prevalence of apical periodontitis, the content comprised patients scheduled for hematopoietic stem cell transplantation, and the population consisted of adult and pediatric patients. The revised Risk of Bias in Nonrandomized Studies of Exposure tool was used to assess the quality of studies. The Grading Recommendations Assessments, Development, and Evaluation (GRADE) tool was used to assess the quality of evidence. Results: Eight studies were included in this review. The average number of patients with apical periodontitis was 15.65% (range, 2.1%-43.34%). One study was classified as having a very high risk of bias, 1 with a high risk of bias, and 6 with some concern for bias. GRADE analysis showed a very low certainty of evidence. Significant limitations concerning the absence of control over confounding variables were identified. Conclusions: With the caveat of the very low quality of evidence in the studies reviewed, there was a low to moderate prevalence of apical periodontitis in patients prior to undergoing hematopoietic cell transplantation.