• The Journal of Industrial Distribution & Business
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• v.11 no.4
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• pp.39-46
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• 2020

Purpose: This study looks at the relevance between discretionary revenue and book-tax differences (hereafter BTDs). While the study of earnings management, which focused on discretionary accruals and real earnings management, has largely made, it has not yet been actively researched on discretionary revenues. Therefore, it was believed that discretionary revenue would expand the preceding study by looking at its relevance to BTD, known as financial reporting quality and measures of tax avoidance. In general, prior research suggested that earnings management make BTDs larger. Thus, the relationship between discretionary revenue and the amount of BTD is predicted positive. Research design, data and methodology: To this end, the method of discretionary revenues was used and BTDs measured in four ways. First, Earnings before income tax - estimated taxable income divided by total asset (BTD). Second is fractional rank variable of BTDs (FBTD). Third is Indicator variable equals 1 if the firm-year has a positive BTD, 0 otherwise (PBTD). Fourth is that Indicator variable equals 1 if the firm-year has a BTDs in top(bottom) quartile, 0 otherwise (LPBTD, LNBTD). 4,251 samples were analyzed in the Korean Security market (KOSPI) from 2003 to 2014. Results Empirical analysis shows that BTDs increases as discretionary revenue increases. These results were equally observed when BTDs was measured as a ranking variable or as a indicating variable. These results indicate that earnings management through the revenue of managers exacerbate the quality of financial reporting. Conclusions: In sum, discretionary revenues can be used as an indicator of making BTDs larger and meaningful as the first study of the Korean capital market where discretionary revenues affect accounting information quality. Investors need to increase interest in discretionary revenues because intervention in financial reporting through revenue accounts by managers can increase information asymmetry and agency costs. This means that studies on discretionary revenues that have been relatively small should be expanded. The results also provide important implications for the relevant authorities and investors. Despite these benefits, however, measurement error problems with estimates still appear as limited points, and prudent interpretations are required, and additional follow-up studies are needed in that variables that are not yet considered in this study may affect our findings.

• Journal of Biomedical Engineering Research
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• v.33 no.3
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• pp.141-147
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• 2012

In this paper, we have investigated effects of two specific meditations (Chinese qigong meditation and Kundalini yoga meditation) on the heart rate variability (HRV), which is a well-known quantitative measure of autonomic balance, of skilled students. To analyze the effects, the MIT/BIH physionet database was utilized. The database includes RR intervals of eight skilled Chinese qigong meditators (5 women and 3 men; age range 26-35) and four skilled Kundalini yoga meditators (2 women and 2 men; age range 20-52). RR intervals of each subject were measured before and during the meditations. For HRV analysis, we have used typical four HRV parameters - the low frequency to high frequency power ratio (LF/HF ratio), SD2/SD1 ratio, sample entropy, and fractal dimension. The LF/HF ratio was calculated by the autoregressive spectrum and the SD2/SD1 ratio was derived from the Poincar$\grave{e}$ plot. The sample entropy was computed from the phase space plot and the fractal dimension was estimated by the Higuchi's algorithm. In the experiments, the Wilcoxon signed rank test was employed because we used small datasets and compared HRV parameters before and during the meditations. As a result, we have found increment of the LF/HF and SD2/SD1 ratios in both meditations; whereas the sample entropy is decreased during the meditations. In addition, the fractal dimension is increased during the Chinese qigong meditation; whereas it is decreased during the Kundalini yoga meditation. The results show that the sympathetic nervous system is generally more activated in skilled Chinese qigong and Kundalini yoga meditators, but the activation of the parasympathetic nervous tone is suppressed.

• Radiation Oncology Journal
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• v.33 no.1
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• pp.21-28
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• 2015

Purpose: We analyzed outcomes of patients with prostate cancer undergoing either radical retropubic prostatectomy (RRP) +/- salvage radiation or definitive radiation therapy (RT) +/- androgen deprivation. Materials and Methods: From 2003-2010 there were 251 patients who underwent RRP and 469 patients who received RT (${\geq}7,560cGy$) for prostate cancer. Kaplan-Meier analysis was performed with the log-rank test to compare biochemical control (bCR), distant metastatic-free survival (DMPFS), and prostate cancer-specific survival (PCSS) between the two groups. Results: The median follow-up was 70 months and 61.3% of the men were African American. For low risk disease the 6-year bCR were 90.3% for RT and 85.6% for RRP (p = 0.23) and the 6-year post-salvage bCR were 90.3% vs. 90.9%, respectively (p = 0.84). For intermediate risk disease the 6-year bCR were 82.6% for RT and 59.7% for RRP (p < 0.001) and 82.6% vs. 74.0%, respectively, after including those salvaged with RT (p = 0.06). For high risk disease, the 6-year bCR were 67.4% for RT and 41.3% for RRP (p < 0.001) and after including those salvaged with RT was 67.4% vs. 43.1%, respectively (p < 0.001). However, there were no significant differences between the two groups in regards to DMPFS or PCSS. Conclusion: Treatment approaches utilizing RRP +/- salvage radiation or RT +/- androgen deprivation yielded equivalent DMPFS and PCSS outcomes. Biochemical control rates, using their respective definitions, appeared equivalent or better in those who received treatment with RT.

• Radiation Oncology Journal
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• v.32 no.3
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• pp.125-131
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• 2014

Purpose: We reviewed treatment outcomes and prognostic factors for patients with salivary ductal carcinoma (SDC) treated with surgery and postoperative radiotherapy from 2005 to 2012. Materials and Methods: A total of 16 patients were identified and 15 eligible patients were included in analysis. Median age was 61 years (range, 40 to 71 years) and 12 patients (80%) were men. Twelve patients (80%) had a tumor in the parotid gland, 9 (60%) had T3 or T4 disease, and 9 (60%) had positive nodal disease. All patients underwent surgery and postoperative radiotherapy. Postoperative radiotherapy was delivered using 3-dimensional conformal radiotherapy or intensity-modulated radiotherapy. Locoregional failure-free survival (LRFFS), distant failure-free survival (DFFS), progression-free survival (PFS), and overall survival (OS) were calculated using the Kaplan-Meier method. Differences in survival based on risk factors were tested using a log-rank test. Results: Median total radiotherapy dose was 60 Gy (range, 52.5 to 63.6 Gy). Four patients received concurrent weekly chemotherapy with cisplatin. Among 10 patients who underwent surgery with neck dissection, 7 received modified radical neck dissection. With a median follow-up time of 38 months (range, 24 to 105 months), 4-year rates were 86% for LRFFS, 51% for DFFS, 46% for PFS, and 93% for OS. Local failure was observed in 2 patients (13%), and distant failure was observed in 7 (47%). The lung was the most common involved site of distant metastasis. Conclusion: Surgery and postoperative radiotherapy in SDC patients resulted in good local control, but high distant metastasis remained a major challenge.

• The Journal of Information Systems
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• v.29 no.3
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• pp.35-52
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• 2020

Purpose Local governments in each region actively hold local festivals for the purpose of promoting the region and revitalizing the local economy. Existing studies related to local festivals have been actively conducted in tourism and related academic fields. Empirical studies to understand the effects of latent variables on local festivals and studies to analyze the regional economic impacts of festivals occupy a large proportion. Despite of practical need, since few researches have been conducted to predict the number of visitors, one of the criteria for evaluating the performance of local festivals, this study developed a model for predicting the number of visitors through various observed variables using a machine learning algorithm and derived its implications. Design/methodology/approach For a total of 593 festivals held in 2018, 6 variables related to the region considering population size, administrative division, and accessibility, and 15 variables related to the festival such as the degree of publicity and word of mouth, invitation singer, weather and budget were set for the training data in machine learning algorithm. Since the number of visitors is a continuous numerical data, random forest, Adaboost, and linear regression that can perform regression analysis among the machine learning algorithms were used. Findings This study confirmed that a prediction of the number of visitors to local festivals is possible using a machine learning algorithm, and the possibility of using machine learning in research in the tourism and related academic fields, including the study of local festivals, was captured. From a practical point of view, the model developed in this study is used to predict the number of visitors to the festival to be held in the future, so that the festival can be evaluated in advance and the demand for related facilities, etc. can be utilized. In addition, the RReliefF rank result can be used. Considering this, it will be possible to improve the existing local festivals or refer to the planning of a new festival.

• Journal of Korean Academy of Nursing
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• v.28 no.4
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• pp.1003-1012
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• 1998

The purpose of this research was to identify the effect of human potential seminars on the perceived stigma of adults with epilepsy. The research employed a quasi experimental design and unequivalent control group pre-post design. The test was conducted on 15 adults with epilepsy attending one psychiartric out-patient clinic in Masan City, Korea. The stigma questionnaire was used as a pre-test to these patients. HPS was done ten times for five weeks from May 6, to July 26, 1996. The stigma questionnaire was again given, but this time as a post test. The control group of 14 adults with epilepsy were receiving medication at the same clinic. The human potential seminars were structured by McHolland(1972) and translated by Lee, Hae Seung(1990). The stigma research tool was modified and revised to be appropriate to Korean culture. It consisted of 15 sentences. The internal consistency was 0.92 with Cronbach's α. Research results are as follows. 1) To determine the homogenity of the experimental and control groups, the pre-stigma results were used and democratic-sociologic characteristics, job characteristics and disease related variables were compared. There was no significant difference between the two groups. 2) To identify the relationship between stigma and patient characteristics a pre-test was done. The study used both Mann-Whitney U-test and ANOVA test for statistical analysis. The variables related to stigma were the reason of unemployment and age at onset of epilepsy. 3) The test results of the effect of the human potential seminars on stigma in the patients with epilepsy, showed that stigma in the experimental group was lower than in the control group. The statistical method used to determine the difference between pre and post stigma results was the Wilcoxon signed rank test. The test results were statistically significant at the one percent level. 4) As a follow-up evaluation ten more patients(66.7% of the total) were additionally tested. In order to investigate if the stigmas were different between the pre, post and follow-up, Repeated measure ANOVA was used. The test results showed that the stigma scores were statistically different between the three groups at the one percent level(F=10.06, d.f.=2, p=0.00).

• Korean Journal of Child Studies
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• v.8 no.1
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• pp.1-14
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• 1987

The purpose of the present research was to study the self-regulation of the child during mother child interaction. That is. this study focused on how mothers regulated children's problem solving efforts before children began to function as independent agents capable of self-regulation. The emphasis was on the "regulation-by-others" that preceded "self-regulation". The subjects of this study were 30 mother-child dyads. The dyads were divided into 3 groups of 10 dyads each on the basis of the child's age (2, 3, and 4 years of age). The instrument used for this study was the "truck puzzle" devised by Wertsch, McNamee, Mclane and Budwig (1980). The problem solving task in this study required the dyad to make a puzzle in accordance with the model puzzle. The interaction of 30 mother-child dyads was observed and analyzed flH verbal and non-verbal behavior used by the mother to regulate the child's behavior. One-way ANOVA, Scheffe post hoc comparision and Spearman's rank-difference correlation were used for the statistical analysis of the data. The results revealed that there were significant age trends in regulation-by-others and self regulation in joint cognitive activity; that is, there were developmental transitions from regulation by-others to self-regulation in connection with crucial strategic behavior (looking at the model). Significant differences were found in mothers' interventions after children's gaze at the model in joint cognitive activity; that is, the mean proportion of mothers' intervention for the 2-year-old group was the highest and that of the 4-year-old group was the lowest. There were no significant age-related differences in mothers' use of referential perspectives in joint cognitive activity. Children's regulation- by-others increased and children's self-regulation decreased in proportion to mothers' use of referential perspectives.

• International Commerce and Information Review
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• v.15 no.2
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• pp.345-364
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• 2013

This paper analyzed the Trade Structure of environmental industry in Korea and some major countries in preparation for The Doha Development Agenda (DDA) Trade Liberalization Negotiation in the environmental goods. Based on 161 environmental goods list proposed by OECD, this paper examined the Trade Returns of worldwide environmental goods during the past 10 years from 2002 to 2011. The analysis showed that Korean environmental goods' International Market Share(IMS) in the world was 3.2%; trade specialization index(TSI) -0.128; Revealed Comparative Advantage(RCA) 1.002 in 2011. And Korea Export Similarity Index(ESI) to Japan was the highest rank in the world market. According to the results of investigation, it is clear that International Competitiveness of the Korean Environmental Industry was received a relatively poor evaluation compared with Korean trade scale. To strengthen the competitiveness, it is required that Korean government should make an effort to boost domestic environmental industry and promote systematically Trade Liberalization Negotiation including the enforcement of transient period for Korean environmental goods in the next DDA Negotiation.

• International Journal of Advanced Culture Technology
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• v.1 no.2
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• pp.24-32
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• 2013

This paper determined students' ranks of difficulty on the use of materials in terms of 1) understanding the layout of the learning materials, 2) reading comprehension of the learning materials, and 3) realization on relevance to needs of the learning materials. It also determined students' 4) rank and frequency of attitude on the materials. With the data gathered through 128 survey questionnaires, 7 focused group discussions, and 10 interviews, the results were found out that there was an inappropriate assessment procedure set by this particular university. The researcher concludes that: 1) design of four types of classes by just using the two textbooks with their respective workbooks is grammar-based with limited conversation activities; 2) placement for these students in one big class size was implemented without considering their common interest and motivation and language levels; and, 3) qualification of teachers teaching these EFL students did not support students' real needs and the language program itself. Content professors who were made to teach may have the ability to input learning, but their teaching styles may differ from the ones who are real English teachers. This paper then recommends that teachers and school administration should have an appropriate placement exam before students attend the class, especially in a big class size. There could only be a few problems among students in one big class size when students' level of competence is proportioned. With this, topics and conversation activities can even be more flexible with the maneuver of art of questioning, various dimensions of thinking, strategic competence, learning attitude or behavior, etc. to ensure sustenance of communicative mode and level of interest and motivation in the classroom. Grammar-based instruction can only be taught when a need arises. Thus, the course description of each class will be able to transact the objectives ready for developing students' communication competence. Moreover, proper measurement can be utilized to validly assess the amount of students' learning and the progress of language curriculum design in terms of materials selection and teaching approach.

• Asian Pacific Journal of Cancer Prevention
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• v.15 no.21
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• pp.9199-9202
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• 2014

Background: Kurdish women with breast cancer have more unfavorable prognostic factors than their Turkish and Arab counterparts. However, the effects of these factors on breast cancer survival among these ethnic groups remain unclear. We therefore investigated the impact of ethnicity on survival in breast cancer patients in Turkey. Materials and Methods: Ethnicity, age, stage at diagnosis, tumor characteristics, treatments given (surgery, chemotherapy, radiotherapy and hormone therapy), and survival times were recorded. Kaplan-Meier analysis was used to estimate the overall survival times and survival plots. Log-rank test was used to compare the survival curves.Results: Of the 723 breast cancer patients included in the study, 496 (68.7%) were Turkish, 189 (26.2%) were Kurdish, 37 (5.1%) were Arabic and 1 was Armenian. Kurdish women with breast cancer had larger tumor sizes and higher rates of hormone receptor negative tumors than Turkish and Arab patients. Mean follow-up time was 118.4 [95% Confidence Interval (CI): 95.4-141.3] months, and it was 129.9 (95% CI: 93.7-166.2), 124.2 (95% CI: 108.4-140.1) and 103.1 (95% CI: 85.9-120.4) months for Turkish, Arabic and Kurdish patients, respectively. Conclusions: Kurdish ethnicity is associated with higher rates of hormone receptor negative and triple-negative tumors and with worse survival. Clinical and epidemiological research is warranted to elucidate reasons underlying overall survival, variations in tumor biology, differences in treatment responsiveness, and effects of social factors among ethnic groups in Turkey.