• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.63-72
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• 2020

The study aims to investigate the impact level of earnings quality on firm value. The study has used data with 3,910 observations at listed firms on Vietnam Stock Exchange for the period from 2010 to 2018, and GLS regression analysis is employed in this research. Earnings quality is measured in the aspects of earnings management, earnings persistence, and timeliness of profitability. This study also considers a number of controlled variables that positively influence the firm's value such as firm size, fixed asset investment rate and dividend payout ratio. The results show that earnings quality is positively associated with firm value with having statistical significance. In contrast, some determinants negatively influence firm value such as financial leverage, ratio of market value to book value, and revenue growth. Determinants of firm size, the rate of investment in fixed assets, the rate of dividend payment positively affect the firm value. In contrast, determinants of financial leverage, revenue growth rate and market value to book value ratio are inversely related to firm value according to economic value, Tobin's Q or Price. Based on the findings, some recommendations are proposed for investors, management and policy makers as well in the context of emerging countries including Vietnam.

• The Journal of the Acoustical Society of Korea
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• v.28 no.8
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• pp.761-767
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• 2009

The detection of target echoes in a sonar image is usually difficult since reverberation is originated by the returns reflected around the boundary and volumes. Under the scenario of the target presence around the reverberation, the detection performance of existing algorithms is degraded. Since they have a similar statistical features. But proposed detector gives improvement existing algorithms Under this scenario. In this paper, 4 segmentation contrast box algorithm using maximum contrast value is proposed based on statistical segmentation, which gives better detection performance in the sense of reducing false alarms. The simulations validate the effectiveness of the proposed algorithm.

• ETRI Journal
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• v.39 no.1
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• pp.76-86
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• 2017

In this study, we propose an automatic contrast enhancement method based on transfer function modification (TFM) by histogram equalization. Previous histogram-based global contrast enhancement techniques employ histogram modification, whereas we propose a direct TFM technique that considers the mean brightness of an image during contrast enhancement. The mean point shifting method using a transfer function is proposed to preserve the mean brightness of an image. In addition, the linearization of transfer function technique, which has a histogram flattening effect, is designed to reduce visual artifacts. An attenuation factor is automatically determined using the maximum value of the probability density function in an image to control its rate of contrast. A new quantitative measurement method called sparsity of a histogram is proposed to obtain a better objective comparison relative to previous global contrast enhancement methods. According to our experimental results, we demonstrated the performance of our proposed method based on generalized measures and the newly proposed measurement.

• Journal of the Korean Society of Costume
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• v.60 no.1
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• pp.28-42
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• 2010

A purpose of this study is to 6nd out how the casual and formal style clothes of stripe pattern giving variety by pattern direction, pattern width, and contrast coloration have an effect on image of wearers. For this, 192 stimuli were made and 1200 testee evaluated them using semantic differential scale. As a result, five image dimensions were drawn as a factor of attractiveness, gracefulness, activeness, visibility, and tenderness. Unlike the value contrast previously researched, it showed that chroma contrast coloration which was interacted with a color tone contrast coloration had an effect on all the 5 image dimensions. This result was recognized as significant clothes dues in evaluating the image of stripe wearers. Besides, clothing style, stripe pattern, and contrast coloration were made clear as an efficient parameter in image presentation of clothing wearers.

• Clinical Pain
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• v.20 no.2
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• pp.86-92
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• 2021

Ultrasound imaging in clinical practice is one of the widely used diagnostic methods because there is no radiation risk, more cost- effective compared to MRI or CT, and possible to perform an intervention through fast real-time imaging. In order to increase the diagnostic value, the studies of contrast-enhanced ultrasound (CEUS) using an ultrasound contrast agent have been actively conducted since about 50 years ago and are being used clinically in vascularity and microcirculation of internal organs. Although ultrasound is actively used for the diagnosis and treatment of various diseases in musculoskeletal disorders, there are some limitations in diagnosing mild or small lesions, inflammatory reactions, or abnormalities at the molecular level. In this review, the principles, types, and research, and clinical applications of ultrasound contrast agents have been summarized and introduced. If we understand the characteristics of the ultrasound contrast agents and anatomical knowledge, as well as molecular changes, the ultrasound contrast agents are widely applied in musculoskeletal disorders and have tremendous potential for diagnosis and treatment.

• The Bulletin of The Korean Astronomical Society
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• v.38 no.2
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• pp.57.1-57.1
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• 2013

We investigate the method to measure both the present value of the matter energy density contrast and the Hubble parameter directly from the measurement of the linear growth rate which is obtained from the large scale structure of the Universe. From this method, one can obtain the value of the nuisance cosmological parameter $\Omo$ (the present value of the matter energy density contrast) within 3% error if the growth rate measurement can be reached $z >3.5$. One can also investigate the evolution of the Hubble parameter without any prior on the value of $H_0$ (the current value of the Hubble parameter). Especially, estimating the Hubble parameter are insensitive to the errors on the measurement of the normalized growth rate $f \sigma_8$. However, this method requires the high $z$ ($z >3.5$) measurement of the growth rate in order to get the less than 5% errors on the measurements of $H(z)$ at $z \leq 1.2$ with the redshift bin $\Delta z = 0.2$. Thus, this will be suitable for the next generation large scale structure galaxy surveys like WFMOS and LSST.

• Asian Pacific Journal of Cancer Prevention
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• v.14 no.3
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• pp.1609-1614
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• 2013

Objective: To evaluate the effect of intravenous contrast on dose calculation in radiation treatment planning for oesophageal cancer. Methods: A total of 22 intravein-contrasted patients with oesophageal cancer were included. The Hounsfield unit (HU) value of the enhanced blood stream in thoracic great vessels and heart was overridden with 45 HU to simulate the non-contrast CT image, and 145 HU, 245 HU, 345 HU, and 445 HU to model the different contrast-enhanced scenarios. 1000 HU and -1000 HU were used to evaluate two non-physiologic extreme scenarios. Variation in dose distribution of the different scenarios was calculated to quantify the effect of contrast enhancement. Results: In the contrast-enhanced scenarios, the mean variation in dose for planning target volume (PTV) was less than 1.0%, and those for the total lung and spinal cord were less than 0.5%. When the HU value of the blood stream exceeded 245 the average variation exceeded 1.0% for the heart V40. In the non-physiologic extreme scenarios, the dose variation of PTV was less than 1.0%, while the dose calculations of the organs at risk were greater than 2.0%. Conclusions: The use of contrast agent does not significantly influence dose calculation of PTV, lung and spinal cord. However, it does have influence on dose accuracy for heart.

• Journal of the Architectural Institute of Korea Structure & Construction
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• v.35 no.5
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• pp.191-202
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• 2019

This study examines the effect of luminance contrast ratio of character on readability and visual fatigue during an hour-long reading session while using a tablet PC in ambient environments having low luminance limited to $25cd/m^2$. Experiments were conducted with four patterns of the tablet's luminance contrast ratio of characters, namely 1:2.5, 1:4.5, 1:6.5, and 1:8.5, in low ambient luminance of $9cd/m^2$ and $25cd/m^2$. The obtained results show that the characters can be easily read at the luminance contrast ratio of character of 1:8.5 under surface luminance of $25cd/m^2$. Visual fatigue was evaluated through a subjective survey of symptoms. Physical, psychological, and visual fatigue were observed at a surface luminance of $9cd/m^2$, whereas solely visual fatigue was felt at a surface luminance of $25cd/m^2$. By assessing the physical fatigue using the value, it has been found that smaller the luminance contrast ratio of character, greater is the CFF variation rate. Furthermore, readability is poor and visual fatigue can be observed when the surface luminance is lower than the ambient luminance. However, readability can be improved by increasing the luminance contrast ratio of character to a value of 1:8.5. Thus, in low luminance environments, luminance contrast ratio of characters can affect readability and fatigue. Consider providing the full form of "CFF" so that the acronym can be used unambiguously throughout the manuscript.

• The Research Journal of the Costume Culture
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• v.16 no.5
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• pp.863-877
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• 2008

The purpose of this study is to investigate the effect of dot pattern size(0.8, 1.8, 2.5, 5, 8), color combination (BG/R, Y/B), value tone(lt/dk, p/g), area-ratio on image information. Sets of stimulus and response scales(7 point semantic) were used as experimental materials. The stimuli were 20 color pictures manipulated with the combination of dot pattern size, color combination, value tone and area-ratio using computer simulation. The subjects were 240 female undergraduates living in Gyeongsangnam-do. Image factor of the stimulus was composed of 4 different components, visibility, chastity.feminity, cuteness and attractiveness. In the visibility, color combination, value tone, area-ratio, dot pattern size showed independent effect. In the chastity feminity, color combination, value tone, showed independent effect. In the cuteness, value tone, area-ratio, dot pattern size showed independent effect. Significant interaction effects of color and area-ratio combination on visibility and cuteness were found. Interaction efforts of color and value tone combination, value tone and area-ratio was significant on cuteness. For visibility image, BG/R combination of color and yellow background/blue dots were effective. For cuteness image, pale/grayish tone and background/dots area-ratio were effective.

• Journal of Broadcast Engineering
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• v.22 no.4
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• pp.496-508
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• 2017

In this paper, we propose a Tone Mapping Operator (TMO) that preserves global contrast and precisely preserves boundary information. In order to reconstruct a High Dynamic Range (HDR) image to a Low Dynamic Range (LDR) display by using Threshold value vs. Intensity value (TVI) based on Human Visual System (HVS) and contrast value. As a result, the global contrast of the image can be preserved. In addition, by combining the boundary information detected using Guided Image Filtering (GIF) and the detected boundary information using the spatial masking of the Just Noticeable Difference (JND) model, And improved the perceived image quality of the output image. The conventional TMOs are classified into Global Tone Mapping (GTM) and Local Tone Mapping (LTM). GTM preserves global contrast, has the advantages of simple implementation and fast execution time, but it has a disadvantage in that the boundary information of the image is lost and the regional contrast is not preserved. On the other hand, the LTM preserves the local contrast and boundary information of the image well, but some areas are expressed unnatural like the occurrence of the halo artifact phenomenon in the boundary region, and the calculation complexity is higher than that of GTM. In this paper, we propose TMO which preserves global contrast and combines the merits of GTM and LTM to preserve boundary information of images. Experimental results show that the proposed tone mapping technique has superior performance in terms of cognitive quality.