아이트래킹(Eye Tracking)을 활용한 재무제표 응시 결과 분석

Rui Yi Zhang,나형종,Ya Lei Liu,Jun Song,Yue Yan Liu 세명대학교 인문사회과학연구소 2024 人文 社會科學硏究 Vol.32 No.1

· Research topics: This paper presents research results on people's understanding of financial statements and information delivery power of financial statements using eye tracking technology. · Research background: In the field of social science, research that introduces eye-tracking experiments is also being conducted, but in the field of accounting, eye-tracking research through eye-tracking is insufficient. In this paper, research is conducted by introducing eye-tracking techniques to determine whether the disclosure form of financial statements in accordance with the current international accounting standards adopted in Korea has high information transmission power. · Differences from prior research: This study is a fusion and convergence study that innovatively used eye tracking techniques to study topics in the field of accounting. Through this, meaningful information is provided to understand the understanding and information delivery power of the current major financial statements adopted in Korea. · Research method: This paper presented the results of empirical analysis by conducting an experiment to gaze at financial statements using eye tracking technology. In addition, this study conducted a survey on financial statement information delivery power to verify the information delivery power of financial statements in accordance with the current international accounting standards adopted in Korea. · Research Results: As a result of i-Tracking research, it was found that in the statement of absence, most eyes were on current assets, non-current assets, current liabilities, non-current liabilities, and capital. In the statement of comprehensive income, it was found that most eyes were on the order of sales, cost of sales, net income and other comprehensive income, operating profit, and total comprehensive income. And it was found that relatively few eyes were on gross profit, sales and management expenses, and non-operating expenses. In the table of capital fluctuations, it was found that many people applied in the order of capital, excess issuance of stocks, and total capital. And it was found that relatively few people stared at retained earnings and other capital items. Lastly, in the cash flow table, it was found that people's eyes were on the order of operating cash flow, net increase and decrease of cash and cashable assets, investment cash flow, and financial activity cash flow. · Contributions and expected effects: First, the research methodology used in this study is a unique research methodology that is rarely used in the field of accounting, and is expected to provide good guidelines for research in the field of accounting by introducing various methods. Second, the research results of this paper provide meaningful information to understand the comprehension and information delivery power of the current major financial statements adopted in Korea, and further improvements are made to the form of financial statement disclosure to improve the usefulness of financial statement information. · 연구 주제: 본 논문은 아이트래킹 기술을 활용하여 사람들의 재무제표의 이해도 및 재무제표의 정보전달력에 관한 연구결과를 제시한다. · 연구 배경: 사회과학 분야에서도 아이트래킹 실험을 도입한 연구가 진행되고 있지만, 회계학 분야에서는 아이트래킹을 통한 시선 추적 연구가 미흡한 실정이다. 본 논문에서는 현행 한국 채택 국제회계기준에 의한 재무제표의 공시형태가 과연 높은 정보 전달력이 있는지를 규명하기 위해 아이트래킹 기법을 도입하여 연구를 수행한다. · 선행연구와의 차이점: 본 연구는 회계학 분야의 주제를 연구하는데 있어서 혁신적으로 아이트래킹 기법을 사용하여 실험을 수행한 융·복합 연구이다. 이를 통하여 한국 채택 현행 주요 재무제표의 이해가능성 및 정보전달력을 파악하는데 의미 있는 정보를 제공한다. · 연구방법: 본 논문은 아이트래킹 기술을 활용하여 재무제표를 응시하는 실험을 수행하여 실증분석 결과를 제시하였다. 또한 본 연구에서는 현행 한국 채택 국제회계기준에 의한 재무제표의 정보전달력을 검증하기 위하여 재무제표 정보전달력에 관한 설문조사를 수행하였다. · 연구결과: 아이트래킹 연구결과, 제무상태표에서는 유동자산, 비유동자산, 유동부채, 비유동부채, 자본 순으로 시선이 많이 가는 것으로 파악되었다. 포괄손익계산서에서는 매출액, 매출원가, 당기순이익·기타포괄손익, 영업이익, 총포괄손익 순으로 시선이 많이 가는 것으로 나타났다. 그리고 상대적으로 매출총이익, 판매비와 관리비, 영업외비용에는 시선이 적게 가는 것으로 나타났다. 자본변동표에서는 자본금, 주식발행초과금, 자본합계 순으로 사람들이 많이 응시하는 것으로 파악되었다. 그리고 상대적으로 이익잉여금과 기타자본항목은 사람들이 적게 응시하는 것으로 파악되었다. 마지막으로 현금흐름표에서는 영업활동 현금흐름, 현금및현금성자산의 순증감, 투자활동 현금흐름, 재무활동 현금흐름 순으로 사람들의 시선이 많이 가는 것으로 나타났다. · 공헌점 및 기대효과: 첫째, 본 연구에서 사용한 연구방법론은 회계학 분야에서 거의 사용되지 않는 독특한 연구방법론으로써 회계학 분야의 연구가 다양한 방법을 도입하여 발전하는데 있어서 좋은 가이드라인을 제시할 수 있을 것으로 기대된다. 둘째. 본 논문의 연구결과는 한국 채택 현행 주요 재무제표의 이해가능성 및 정보전달력을 파악하는데 의미 있는 정보를 제공하고, 더 나아가 재무제표 정보의 유용성을 향상시키기 위한 재무제표 공시형태에 대해서 개선점을 제시한다.

Research on Grounded Theory-Based Orientating of Uran Image

Zhang Yi,Zhang Rui 인하대학교 정석물류통상연구원 2009 인하대학교 정석물류통상연구원 학술대회 Vol.2009 No.10

Orientation of urban image is the precondition and basis of modern city development, also is the core of urban brand marketing. It adopts open coding analysis on data records about history traits, actual advantages and development trends of Chongqing by dint of research methods of grounded theory, 28 concepts and 8 categories are abstracted. It gets 5 main categories in axial cording partition by paradigm mode. At then, it deduces the core category ‘passions capital’ by analyzing deeply categories, main categories and subcategories, at the same time, mutually comparing and pitting questions to the source material. Therefor, orientation of urban image of Chongqing is passion capital.

Pan-Objective Ecological Programming

Zhang Rui,Zhang Yi 인하대학교 정석물류통상연구원 2009 인하대학교 정석물류통상연구원 학술대회 Vol.2009 No.10

The paper puts forward a rising methodology of brand strategic planning-brand pan-objective ecological programming based on the cognition that brand is not only a physical system, but also an ecosystem. And it systematically probes into basic theory, mathematics description, and technological process of brand pan-objective ecological programming.

Historical Long-term Exposure to Pentachlorophenol Causing Risk of Cancer - A Community Study

Zheng, Rui-Zhi,Zhang, Qing-He,He, Yi-Xin,Zhang, Qian,Yang, Lin-Shen,Zhang, Zhi-Hua,Zhang, Xiu-Jun,Hu, Jing-Ting,Huang, Fen Asian Pacific Journal of Cancer Prevention 2013 Asian Pacific journal of cancer prevention Vol.14 No.2

Background: Pervious studies suggested occupational workers exposure to pentachlorophenol (PCP) might contribute to increased risk of cancer. However, few studies have focused on associations between PCP and cancer risk at the community level. Objective: The present study was to explore the cancer risk for the community population living long-term in a PCP contaminated area. Methods: All the cancer cases diagnosed in 2009-2011 in Tongling City were collected. The cancer patients' residencies were geo-referenced in each district. The historical PCP usage for each district of Tongling was calculated as the PCP pollution index, which was further used to divide into PCP exposure categories. Standardized rate ratios (SRRs) of cancer incidence were applied to detect the cancer risk as exposure grade elevated. Correlation analysis was performed to analyze the relationship between PCP pollution and cancer incidence. Results: A total of 5,288 cancer cases (3,451 male and 1,837 female) were identified. PCP usage was correlated with the incidence of leukemia (r=0.88, P=0.002) for males, and with cancer of the esophagus for males (r=0.83, P=0.008) and females (r=0.71, P=0.020). Compared with the low exposure category, significant SRRs for total cancer sites was obtained for high PCP exposure category (SRR=1.61, 95%CI=1.59-1.62). Most SRR values of the cancer sites were significantly increased as exposure grade elevated and exposure time extended. Conclusion: The present study found that community residents living in the PCP contaminated area had increased risk of cancers. Leukemias, lymphomas and nasopharyngeal and esophageal cancers are most possibly associated with PCP exposure.

MiR-449a attenuates autophagy of T-cell lymphoma cells by downregulating ATG4B expression

Nan Zhang,Ling Qiu,Tao Li,Xiao Wang,Rui Deng,Hai Yi,Yi Su,Fang-yi Fan 생화학분자생물학회 2020 BMB Reports Vol.53 No.5

Increasing evidence suggests the role of miR-449a in the regulation of tumorigenesis and autophagy. Autophagy plays an important role in the malignancy of T-cell lymphoma. However, it is still unknown whether miR-449a is associated with autophagy to regulate the malignancy of T-cell lymp homa. In this study, we for the first time demonstrated that miR-449a enhanced apoptosis of T-cell lymphoma cells by decreasing the degree of autophagy. Further, miR-449a downregulated autophagy- associated 4B (ATG4B) expression, which subsequently reduced the autophagy of T-cell lymphoma cells. Mechanistically, miR-449a decreased ATG4B protein level by binding to its mRNA 3’UTR, thus reducing the mRNA stability. In addition, studies with nude mice showed that miR-449a significantly inhibited lymphoma characteristics in vivo. In conclusion, our results demonstrated that the “miR-449a/ATG4B/autophagy” pathway played a vital role in the malignancy of T-cell lymphoma, suggesting a novel therapeutic target.

Novel AgCl/Ag2SO3 Hybrids as a Visible-Light-driven Photocatalyst: Preparation, Characterization, and Degradation of Rhodamine-B and Methyl Orange

Xiang-Feng Wu,Yi-Jin Wang,Zuo-Lin Cao,Yan-Mei Feng,Hui Li,Chen-Xu Zhang,Jun-Zhang Su,Jia-Rui Zhang,Yi-Wei Wang,Kai-Yuan Wang,Guo-Wen Sun 대한화학회 2018 Bulletin of the Korean Chemical Society Vol.39 No.7

The novel AgCl/Ag2SO3 hybrids as an efficient photocatalyst had been fabricated by an in situ synthetic method. The correlations between the structure and the photocatalytic properties of the as-fabricated hybrids were analyzed. Experimental results exhibited that with increasing the amount of Ag2SO3, the degradation rate of the as-obtained samples was firstly increased and then decreased under the visible light irradiation. When the mass ratio of AgCl to Ag2SO3 was 1:2, in 30?min, it displayed the highest degradation rate of 99.2% for rhodamine-B, which was obviously higher than 46.1, 60.5, and 14.6% of pure AgCl, Ag2SO3, and TiO2 (P25), respectively. Similar results could be found in degradation of methyl orange. It had the maximum of 97.4% in 90?min, which was higher than 55.2, 48.7, and 12.7% of pure AgCl, Ag2SO3, and P25, respectively. Moreover, the as-prepared hybrids possessed the enhanced separation and transfer of photo-generated electron?hole pairs compared to the pure samples. In addition, the holes and superoxide radicals played the dominant role and the hydroxyl radicals played the secondary role during the process of photocatalytic degradation.

Ordinal Optimization Theory Based Planning for Clustered Wind Farms Considering the Capacity Credit

Yi Wang,Ning Zhang,Chongqing Kang,Qianyao Xu,Hui Li,Jinyu Xiao,Zhidong Wang,Rui Shi,Shuai Wang 대한전기학회 2015 Journal of Electrical Engineering & Technology Vol.10 No.5

Wind power planning aims to locate and size wind farms optimally. Traditionally, wind power planners tend to choose the wind farms with the richest wind resources to maximize the energy benefit. However, the capacity benefit of wind power should also be considered in large-scale clustered wind farm planning because the correlation among the wind farms exerts an obvious influence on the capacity benefit brought about by the combined wind power. This paper proposes a planning model considering both the energy and the capacity benefit of the wind farms. The capacity benefit is evaluated by the wind power capacity credit. The Ordinal Optimization (OO) Theory, capable of handling problems with non-analytical forms, is applied to address the model. To verify the feasibility and advantages of the model, the proposed model is compared with a widely used genetic algorithm (GA) via a modified IEEE RTS-79 system and the real world case of Ningxia, China. The results show that the diversity of the wind farm enhances the capacity credit of wind power.

Autophagic Degradation of Caspase-8 Protects U87MG Cells Against H₂O₂-induced Oxidative Stress

Zhang, Yi-Bo,Zhao, Wei,Zeng, Rui-Xia Asian Pacific Journal of Cancer Prevention 2013 Asian Pacific journal of cancer prevention Vol.14 No.7

Oxidative stress induces apoptosis in many cellular systems including glioblastoma cells, with caspase-8 activation was regarded as a major contribution to $H_2O_2$-induced cell death. This study focused on the role of the autophagic protein p62 in $H_2O_2$-induced apoptosis in U87MG cells. Oxidative stress was applied with $H_2O_2$, and cell apoptosis and viability were measured with use of caspase inhibitors or autophagic mediators or siRNA p62, GFP-p62 and GFP-p62-UBA (del) transfection. We found that $H_2O_2$-induced U87MG cell death was correlated with caspase-8. To understand the role of p62 in MG132-induced cell death, the levels of p62/SQSTM1 or autophagy in U87MG cells were modulated with biochemical or genetic methods. The results showed that the over-expression of wild type p62/SQSTM1 significantly reduced $H_2O_2$ induced cell death, but knockdown of p62 aggravated the process. In addition, inhibition of autophagy promoted p62 and active caspase-8 increasing $H_2O_2$-induced apoptosis while induction of autophagy manifested the opposite effect. We further demonstrated that the function of p62/SQSTM1 required its C-terminus UBA domain to attenuate $H_2O_2$ cytotoxity by inhibition of caspase-8 activity. Our results indicated that p62/SQSTM1 was a potential contributor to mediate caspase-8 activation by autophagy in oxidative stress process.

Naringin and Naringenin Relax Rat Tracheal Smooth by Regulating BKCa Activation

Rui Shi,Jia-Wen Xu,Zi-Ting Xiao,Ruo-Fei Chen,Yi-Lin Zhang,Jia-Bi Lin,Ke-Ling Cheng,Gu-Yi Wei,Pei-Bo Li,Wen-Liang Zhou,Wei-Wei Su 한국식품영양과학회 2019 Journal of medicinal food Vol.22 No.9

Naringin and its aglycone, naringenin, occur naturally in our regular diet and traditional Chinese medicines. This study aimed to detect an effective therapeutic approach for cough variant asthma (CVA) through evaluating the relaxant effect of these two bioactive herbal monomers as antitussive and antiasthmatic on rat tracheal smooth muscle. The relaxant effect was determined by measuring muscular tension with a mechanical recording system in rat tracheal rings. Cytosolic Ca2+ concentration was measured using a confocal imaging system in primary cultured tracheal smooth muscle cells. In rat tracheal rings, addition of both naringin and naringenin could concentration dependently relax carbachol (CCh)-evoked tonic contraction. This epithelium-independent relaxation could be suppressed by BaCl2, tetraethylammonium, and iberiotoxin (IbTX), but not by glibenclamide. After stimulating primary cultured tracheal smooth muscle cells by CCh or high KCl, the intracellular Ca2+ increase could be inhibited by both naringin and naringenin, respectively. This reaction was also suppressed by IbTX. These results demonstrate that both naringin and naringenin can relax tracheal smooth muscle through opening big conductance Ca2+-activated K+ channel, which mediates plasma membrane hyperpolarization and reduces Ca2+ influx. Our data indicate a potentially effective therapeutic approach of naringin and naringenin for CVA.

Fractional-order L<SUB>β</SUB>C<SUB>α</SUB> Low-Pass Filter Circuit

Rui Zhou,Run-Fan Zhang,Di-Yi Chen 대한전기학회 2015 Journal of Electrical Engineering & Technology Vol.10 No.4

This paper introduces the fundamentals of the conventional LC low-pass filter circuit in the fractional domain. First, we study the new fundamentals of fractional-order LC low-pass filter circuit including the pure real angular frequency, the pure imaginary angular frequency and the short circuit angular frequency. Moreover, sensitivity analysis of the impedance characteristics and phase characteristics of the LC low-pass filter circuit with respect to the system variables is studied in detail, which shows the greater flexibility of the fractional-order filter circuit in designs. Furthermore, from the filtering property perspective, we systematically investigate the effects of the system variables (LC, frequency f and fractional orders) on the amplitude-frequency characteristics and phase-frequency characteristics. In addition, the detailed analyses of the cut-off frequency and filter factor are presented. Numerical experimental results are presented to verify the theoretical results introduced in this paper.