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KAMs Reporting and Financial Performance: Empirical Evidence from Thai Listed Companies

  • SUTTIPUN, Muttanachai;SWATDIKUN, Trairong
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.4
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    • pp.841-848
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    • 2021
  • This study seeks to investigate Key Audit Matters (KAMs) reporting of Thai listed companies in Thailand, and examines the influence of KAMs reporting on corporate financial performance. Data were collected from 180 companies listed in Thailand during 2016 to 2018, which accounted to 540 annual reports. KAMs reporting was quantified by content analysis from the audit reports, while financial performance and corporate characteristics were collected from the corporate annual reports. Descriptive analysis and multiple regressions were performed to analyze the data. The study results reveal that there was an increasing of KAMs reporting in audit report of listed companies in Thailand in terms of both number of issues and number of words across the observed period. The regression analysis indicates that was a significant and negative influence of words counted as KAMs reporting on financial performance, while there was no influence of KAMs reporting issue on the performance. Moreover, there was a negative relationship between corporate complexity and financial performance, while audit type had a positive correlation with financial performance. This study shows significant contribution on the implication of KAMs in an emerging economy and the role of KAMs as a communication device between auditor and stakeholders.

A SNS Data-driven Comparative Analysis on Changes of Attitudes toward Artificial Intelligence (SNS 데이터 분석을 기반으로 인공지능에 대한 인식 변화 비교 분석)

  • Yun, You-Dong;Yang, Yeong-Wook;Lim, Heui-Seok
    • Journal of Digital Convergence
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    • v.14 no.12
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    • pp.173-182
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    • 2016
  • AI (Artificial Intelligence) has attracted interest as a key element for technological advancement in various fields. In Korea, internet companies are leading the development of AI business technology. Active government funding plans for AI technology has also drawn interest. But not everyone is optimistic about AI. Both positive and negative opinions coexist about AI. However, attempts on analyzing people's opinions about AI in a quantitative way was scarce. In this study, we used text mining on SNS (Social Networking Service) to collect opinions about AI. And then we performed a comparative analysis about whether people view it as a positive thing or a negative thing and performed a comparative analysis to recognize popular key-words. Based on the results, it was confirmed that the change of key-words and negative posts have increased through time. And through these results, we were able to predict trend about AI.

A Study on Hybrid System of Affordance-based Future Housing using Convergence Technology (컨버젼스 기술을 이용한 어포던스 기반 미래주거 공간의 하이브리드 구조에 관한 연구)

  • Kang, Min-Soo;Choo, Seung-Yeon
    • Proceeding of Spring/Autumn Annual Conference of KHA
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    • 2009.04a
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    • pp.95-100
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    • 2009
  • In the coming 21st centuries, words of development of information communication technology among the key words being emerged as an important concern has been talked about frequently and ubiquitous environment that helps human living being networked with humans, objects and environments has been rapidly progressed, influencing significantly over the various fields as well as architectural area. And eventually in this architectural area, the space that is desired to be shown to and experienced by the people could be found in the creation of a space in a new form that has not been existed in this world by utilizing the information communication technology. The purpose of this study is to develop one-step advanced space from the existing space and to form a new paradigm of the future space by utilizing convergence technology and the psychology-based design principle of behavioral inducement called affordance.

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A Study on the Production and Decomposition of Litters of Major Forest Trees in Korea (우리 나라 주요 삼림수종의 낙엽의 생산과 분해에 관한 연구)

  • 김종희;장남기
    • Asian Journal of Turfgrass Science
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    • v.11 no.1
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    • pp.33-43
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    • 1997
  • The production and decomposition rate of litters of major forest trees in Korea, such as Quercus acutissima, Quercus mogolica Robinia pseudoacacia Pinus rigida, Pinus thunbergiana, Abies koreana,Phy'llostackys reticulata, were estimated by Olson model. The amount of mineral nutrients in litters and soil were measured, and the relationships among them were studied. The annual litter production was the most in the forest of broadleaved deciduous trees and the least in the forest of monocotyledonous trees. The decomposition rate of broadleaved deciduous litters was higher than that of coniferous litters and lower than that of R. pseudoacacia litters. The time required for the decomposition of half of the accumulated organic matter of R.pseudoacacia litter, Quercus litter, P. rigida litter, Ph. reticulata litter, P. thunbergiana litter and .4.koreana litter in the forest stands were 1.263 years, 2.290~2.365 years, 2.644 years, 4.660 years,4.750 years, 6.699 years respectively. The amounts of N in litters and the amounts of N returned to the soil in the forests of R. pseudoacacia. Quercus, Pinus were proportional to the decay rate of organic matter. Key words: Annual litter production, Decomposition rate.

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The Removal Rates of the Constituents of Litters in the Littoral Grassland Ecosystems in the Lake Paldangho III.Phosphorus (팔당호 연안대 초지생태계에서 낙엽 구성성분의 유실률 III.인)

  • 홍정림;심규철;장남기
    • Asian Journal of Turfgrass Science
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    • v.10 no.2
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    • pp.159-166
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    • 1996
  • To estimate removal rate of phosphorus in aquatic grassland ecosystems of Paldangho, this investigation was conducted along with the coast of a lake. The experimental results may be summarized on communities of Typha angustata, Miscanthus sacchriflorus Phragmites communis and Scirpus tabernaemontani as follows. The annual production of phosphorus for the litters in T. angustata, M saccharsflorus, P. cam-munis and S. taiernaemontani grasslands were 10.252 g /$m^2$, 3.833 g /$m^2$, , 2.656 g /$m^2$, and 5.210 g /$m^2$, respectively. The ratio of annual production of P accumulated on surface soils in a steady state provides estimates of the removal rate r, The estimated removal rates r of P were 0.58, 0.78, 0.68 and 0.59 in T. angustata, M. sacchariflorus, P. communis and S. tabernaemontani grasslands re- spectively. The removal and accumulation of 50, 95 and of 99% of its steady state level, the estimates for P of T. angustata were 1.195, 5.173 and 8.623 years, in M. sacchariflorus were 0.880, 3.842, and 6.403 years, and in P. cammunis were 1.014, 4.390, and 7.316 years respectively, In S. tabernaemontani grassland required period were 1.178,5.099 and 8.500. Key words:T. angustata, S. tabernaemantani, P. communis, S. tabernaemontani, Paldangho, Removal rate, Phosphorus.

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The Energy Flow and Mineral Cycles in a Zoysia japonica and a Miscanthus sinensis Ecosystem on Mt. Kwanak 8. The Cycles of Sulphur (관악산의 잔디와 억새 생태계에 있어서 에너지 흐름과 무기물의 순환 8.황의 순환)

  • 강경미;장남기
    • Asian Journal of Turfgrass Science
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    • v.11 no.4
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    • pp.281-288
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    • 1997
  • This study was performed to find out the mineral cycles of sulphur in dynamic grassland ecosystems in a steady state condition at the northwest side on Mt. Kwanak. The experimental results may be summarized on the communities of a Zoysia japonica and a Miscanthus sinensis as follows. As compared with some properties of the surface soils among two semi-natural grasslands, sulphur war greater quantity in a Miscanthus sinensis than in a Zoysia japonica on Mt. Kwanak . For the case of steady production and release, the raion of annual mineral production to the amount accumulated on the top of mineral soil in a steady state provides the estimates of release constant k. The release constants on sulphur of the litter were 0.54 in a Zoysia japonica and 0.36 in a Miscanthus sinensis grassland. The half times of S required for the release or accumulation of the litter on the grassland were 1.28 years in a Zoysia japonica and 1.93 years in a Miscauthus sinensis The amounts of annual cycles for sulphur in the grassland ecosystem under the steady-state conditions were 20.65g /$m^2$ in a Zoysia japonica and 26.28g /$m^2$ in a Miacanthus sinensis grassland. Key words: Zoysia japonica Miscanthus sinensis Mt. Kwanak, Sulphur, Mineral cycles.

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The Energy Flow and Mineral Cycles in a Zoysia japonica and a Miseanthus sinensis Ecosystem on Mt. Kwanak 5. The Cycles of Potassium (관악산의 잔디와 억새 생태계에 있어서 에너지의 흐름과 무기물의 순환 5.칼륨의 순환)

  • 장남기;김정석;심규철;강경미
    • Asian Journal of Turfgrass Science
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    • v.9 no.4
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    • pp.285-292
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    • 1995
  • To elucidate the mineral cycles of potassium in a dynamic grassland ecosystem in a steady state condition, this investigation was cunducted along the northwest side on Mt. Kwanak. The exper-imental results may he summarized on communities of Z. japonica and M. sinensis as follows. As compared with some pronerties of the surface soils among two semi-natural grasslands, the levels of exchangeahle potassium were high in M. sinensis and low in Z. japonica. Contents of potassium for the litters of Z. japonica and M. sinensis were 1.69% and 2.51%, re-spectively. The annual production of potassium was 1.32 g /m$m^2$ in the Z. japonica grassland and 3. 08 g /m$m^2$in the M. sinensis grassland. For a case of steady production and release, the ratio of annual min- eral production to the amount accumulated on top of the mineral soil in a steady state provides estimates of the release constant k. The models of the release, accumulation and annual cycle of potassium in a grassland ecosystem are determined by the equation (1) to (3), respectively (Table 3). Since it requires a period of about each 0.693 /r, 3 /r and 5 /r years for the release and accumu-lation of 50, 95 and 99% of its steady-state level, the estimates for potassium in a dynamic grass-land ecosystem of Mt. Kwanak were 1.5, 6.6 and 11.0 years in the Z. japonica grassland, and were 2.7, 11.9 and 19.8 years in the M. sinensis grassland. The amounts of annual cycles for potassium in a grassland ecosystem under the steady-state conditions were 1.32 g /m$^2$ in the Z. japonica grassland and 3.08 g /$m^2$ in the M. sinensis grassland. Key words : ZQvsia japonica Ahscanthus sinensis, Mt. Kwanak, Potassium cycles.

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Study on the Research Trend of Overseas Elderly Occupational Therapy Using Text Mining (텍스트마이닝을 활용한 국외 노인작업치료의 연구동향 분석)

  • Kim, Ah-Ram;Lee, Tae kwon;Jeong, In Jae;Park, Hae Yean
    • Therapeutic Science for Rehabilitation
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    • v.10 no.1
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    • pp.7-17
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    • 2021
  • Objective : The purpose of this study was to quantitatively analyze the quantitative changes in, and the status of, overseas occupational therapy using text mining. Methods : Using PubMed, research papers on Elderly, Health and Occupational therapy published between 2009 and 2019 were selected for analysis, Abstracts of the selected papers were analyzed. The number of annual papers, the key words, the key words by year, and the relationship between the words were analyzed. Results : The number of papers published from 2009 to 2019 was 9,941, there was a gradual increase from 2009 to the highest in 2017 or 2018, followed by a decreasing trend in 2019. Within the last five years, the most frequent words were Care, Group, Intervention, Pain, Treatment, and Work. There was a strong relationship between the words based on the average frequency over the last 11 years, function, health, event, and partition. Conclusion : This study is meaningful because it applied a new research method called text mining to the empirical and systematic analysis of trends in occupational therapy and presented macroscopic and comprehensive results. The findings are expected to help establish new research directions at clinical and research sites for occupational therapy related to older adults.

A analysis on the characteristics of digital life reflected in web sites (웹사이트에 나타난 디지털 라이프의 특성 분석)

  • 김현경;김미정;조명은;이현수
    • Proceeding of Spring/Autumn Annual Conference of KHA
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    • 2000.11b
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    • pp.179-188
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    • 2000
  • The purpose of this study is to analysis web sites which relate to housing environment on Internet and to suggest guidelines which are needed in digital life. Data are from key words in 53 web sites searched by housing environmental word such as people, living, town and so on. The results of this study were as follow: The web sites are divided into e-housing community, e-housing management, e-housing workplace and e-housing design. These are the digital life of new type. E-housing community sites make new wired community cross time and space. E -housing management sites provide the useful information of housing environment. E-housing workplace. sites enable us to work in cyberspace and e-housing design sites relate to consulting interior design. The web life style on Internet is common and makes many changes happen in house life and environment.

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A Trainable Hangul Josa (particle) Generation Method for English Words (학습가능한 영어단어의 한글조사 생성방법)

  • Lee, Jae-Sung;Lee, Woon-Jae;Choi, Key-Sun
    • Annual Conference on Human and Language Technology
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    • 1998.10c
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    • pp.31-35
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    • 1998
  • 한국어에서 많이 사용되는 조사는 앞 명사의 종성에 따라 그 형태가 다르게 표기된다. 그런데 앞의 단어가 한글이 아닌 영어나 특수기호 등일 경우, 그 단어의 종성을 알아내는 일은 단순하지 않다. 본 논문에서는 영어가 명사로 쓰였을 경우, 그 단어 종성의 종류를 파악하여 적합한 형태의 조사를 자동으로 붙이는 방법을 제안하고, 실험한다. 제안된 방법은 기본적으로 결정트리(decision tree)와 같은 방법으로 영어 단어의 뒷글자부터 차례로 결정의 단서로 사용하였고, 분야에 맞도록 학습가능하다. 1,500단어로 학습한 후, 미학습 데이터에 대해 실험한 결과, 약 96%의 정확도를 보였고, 학습 데이터가 많아지면 정확도가 더 증가할 것으로 보인다.

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