• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.389-395
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• 2020

Earnings management is a matter of concern for organizations because it affects the interests of stakeholders. This reduces the quality of information on financial statements of the organizations when the organization performs earnings management behavior. The objective of the article is to examine the impact of corporate governance on earnings management of all Vietnamese listed banks from 2015 to 2019. The article uses time-series data and ordinary least square (OLS) with Eviews 10.0 software to test the regression model. The agency and asymmetry information theory is used to explain the relationship between corporate governance and earnings management. The study results show that two variables - the foreign members of the board of directors and audit committee - have an opposite effect on earnings management behavior of Vietnamese listed banks. Therefore, the managers of listed banks need to raise awareness to express responsibility for honest and reasonable information on the financial statements. This creates trust and credibility for stakeholders. Moreover, Central bank of Vietnam should monitor regularly and enforce strict sanctions to limit earnings management behavior of listed banks. This contributes to improving the quality of accounting information in the Vietnamese banking sector to meet the trend of international economic integration.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.211-222
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• 2020

This study examines simultaneous relationships between regulatory capital, risk, and cost-inefficiency for a sample of 30 commercial banks in Bangladesh from 2006 to 2018. To conduct the analysis, we used the Generalized Methods of Moments (GMM) in an unbalanced panel data framework. The empirical results show that there is a negative and significant relationship between capital regulation and credit, and overall risk. It is also evident from the results that the capital adequacy ratio is positively and significantly related to default risk and liquidity risk. Therefore, higher capitalized banks take an effort to prevent more credit risk and promote financial stability by reducing liquidity risk. Results also report that banks have been characterized as inefficient, less capitalized, and high risk. On the other hand, efficient banks are more stable but have a high level of liquidity risk. Besides, from the size of the bank, large banks are defined as having lower regulatory capital, are more risk seekers but stable with higher cost-efficiency. Notably, higher capitalized banks are more profitable and cost-efficient by reducing risk. Finally, this study also provides some insightful policy suggestions to the stakeholders.

• Journal of Information Technology Services
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• v.17 no.3
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• pp.37-51
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• 2018

Recently, cloud computing market is growing geometrically in both private and public area, and many global companies in various domains have developed and provided cloud computing services. In such situation, Korean government made multiple plans for domestic cloud computing industry. However, most research institutes have focused on market size and status information, which makes actual effectiveness of cloud computing service hard to recognize. In this study, we define cloud computing Industry by rearranging Input-Output table published by the Bank of Korea to use Input-Output Analysis. The Input-Output Analysis was devised in 1963 by Leontief and it is used in many fields of study until now. It produces various coefficients that are able to identify production-inducing effect, value-added effect, labor-inducing effect, front and rear chain effect. The analysis results show that production-inducing effect, front and rear chain effect of cloud computing industry is low compared to other industries. However, cloud computing Industry possesses relatively high value-added effect and labor-inducing effect. It is because industry magnitude of cloud computing is smaller than other industries such as manufacturing, chemical industries. The economic effects of the cloud computing industry are not remarkable, but this result is significant to emerging markets and industries and presents the fresh way of analyzing cloud computing research field.

• JSTS:Journal of Semiconductor Technology and Science
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• v.10 no.4
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• pp.282-291
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• 2010

This paper presents a full-CMOS transmitter and receiver for VDSL2 systems. The transmitter part consists of the low-pass filter, programmable gain amplifier (PGA) and 14-bit DAC. The receiver part consists of the low-pass filter, variable gain amplifier (VGA), and 13-bit ADC. The low pass filter and PGA are designed to support the variable data rate. The RC bank sharing architecture for the low pass filter has reduced the chip size significantly. And, the 80 Msps, high resolution DAC and ADC are integrated to guarantee the SNR. Also, the transmitter and receiver are designed to have a wide dynamic range and gain control range because the signal from the VDSL2 line is variable depending on the distance. The chip is implemented in 0.25 ${\mu}m$ CMOS technology and the die area is 5 mm $\times$ 5 mm. The spurious free dynamic range (SFDR) and SNR of the transmitter and receiver are 67.5 dB and 41 dB, respectively. The power consumption of the transmitter and receiver are 160 mW and 250 mW from the supply voltage of 2.5 V, respectively.

• Maxillofacial Plastic and Reconstructive Surgery
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• v.29 no.4
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• pp.366-371
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• 2007

Evaluation of the methods of processing allogenic bone must be considered in order to make an effective choice of graft materials in oral surgery. Allograft materials processed by the tissue banking industry have varying capacities of bone reconstruction. The biological function of processed bone can be affected by many factors, like particle size, processing parameters, and inclusion or exclusion of mineral and moisture. For example, freeze drying step offers a safe and economical means for packaging, shipping, storage, and preservation of homologous bone. Demineralization of cortical bone using hydrochloric acid can produce a uniform demineralized surface with a capacity for osteoinduction. The objectives of this review were to evaluate the processing methods for allogenic bone and to characterize processed materials for grafting. It is important to understand the biological, biomechanical healing of different types of allografts to make the right choice for allogenic bone on each clinical application and to achieve a successful outcome for alveolar bone reconstruction in oral surgery.

• Korean Journal of Human Ecology
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• v.11 no.1
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• pp.31-43
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• 2002

The purpose of this study was to examine the financial status of the small business households, and to analyze their investment behaviors according to socio-economic variables like age, income, education, job satisfaction, and region. The size of total sample was 2167 with basis of data analysis of Korean Household Panel Study from Daewoo Economic Research Center. Descriptive Statistics were used to analyze their financial status according to the socio-economic variables. The results showed that small business family's financial status was differentiated according to age, income, job satisfaction, and region. Households' investment on the primary financial institute such as bank was differentiated by income, level of education, and job satisfaction. The amount of investment on secondary financial institute such as mutual fund was differentiated by income, age, and region. The households' investment for insurance was affected by all socio-economic variables except region and not significantly different according to socio-economic variables for stock and bonds. The amount of net-asset for households was affected by the level of education, age, and income and the amount of debt most by age and income. The results of this study was useful to develop the estimation tool for the small business households credit and also provides the basic informations for the financial assistance of those households.

• Health Policy and Management
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• v.9 no.3
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• pp.33-52
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• 1999

The purpose of this study is to project the supply and demand for nurses till the year 2012 and to make recommendations for establishment of proper policies regarding them. To predict the supply of nurses. a baseline projection and demographic methods were employed. The derivative demand was used to forecast the demand of nurses. The results of this study provide us with valuable information on nursing manpower planning for the 21th century. Specifically. results indicate that there will be an oversupply of nurses in the near future based on the current productivity. Based on the medical law. there will be an undersupply of nurses till 2002 but an oversupply after that. Thus. the active supply of nurses must be decreased. One way to achieve this would be decreasing the size of training and education. Thus. we recommend that the number of entrances to 4 year programs will be reduced 20% in 2004. and a reduction of 20% by 2005 in 3 year programs. The results of this study suggest the following: First. a manpower bank for nurses who are trying to reenter the market must be established. Second, improvement of education and retraining is needed for the quality control of nurses. Further studies should take into consideration the above factors.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.9-17
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• 2019

The purpose of this research is to review historical development of Islamic finance in individual East Asian economies, including China, Japan, South Korea and Hong Kong, and examine the success factors of the Hong Kong Sukuk issuances in 2014-2017. The research is a qualitative study applying case study method. It is found that the East Asian economies do play efforts to develop their Islamic capital markets although they have very limited size of Muslim population. Their progress on this development generally remains to be slow. The Hong Kong Sukuk is a breakthrough, carrying a total issuance value of US$3 billion. The Sukuk issuances, treated as a kind of asset-backed securities with restrictions on financing purposes, are distributed to international investors by investment banks from Hong Kong, Middle East and Malaysia. Success factors of these issuances include involvement of an issuer with high credit quality, recognition by central bank for using the Sukuk in its discount facility for commercial banks, centralized clearing services for the Sukuk and global banking network for underwriting the Sukuk. The lessons from the Hong Kong Sukuk are good references for other economies to develop their regional Islamic capital markets and to integrate the markets into the global capital market.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.65-74
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• 2019

This study has two main purposes; first, it examines the effect of capital structure on profitability of Islamic and conventional banks; second, it determines that whether the capital structure of Islamic and conventional banks is same or not. A sample of ten banks was taken over the period 2006-2016. Independent samples T-test was used for finding the comparison between the capital structure of Islamic and conventional banks while for assessing the impact of capital structure on profitability, regression analysis (Fixed effects model) was used. Results showed that the capital structure of both types of banks was similar except for bank size which differed significantly. Moreover, ROA was negatively correlated to the capital structure of both conventional and Islamic banks. In contrast, ROE was positively correlated to the capital structure of both conventional and Islamic banks. In addition to that, two explanatory variables were positively correlated while two were negatively correlated to EPS for both Islamic and conventional banks. This study proves the existence of prominent theories of capital structure (pecking order theory and trade-off theory) for both conventional and Islamic banks in Pakistan and also validates the economies of scale.

• Journal of Species Research
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• v.6 no.1
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• pp.76-90
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• 2017

Aster altaicus var. uchiyamae Kitam. is an endemic taxon of Korea and is protected by law as an endanger taxon. The genetic information of A. altaicus var. uchiyamae is unavailable in Genbank. Here we sequenced chloroplast genome of A. altaicus var. uchiyamae. The cp-genome of Aster altaicus var. uchiyamae was 152,446 bps in size: LSC was 84,240 bps, IR 25,005 bps, SSC 18,196 bps. The cp-genome contains 112 genes and 21 introns consisted of 79 protein coding genes(PCGs), 4 RNA genes, and 29 tRNA genes, with 20 group II introns and one group I intron. There were three pseudo-genes including ${\psi}$-ycf1, ${\psi}$-rps19, and ${\psi}$-trnT_GGU. Eighteen genes, five introns, and parts of two genes and an intron are found within the IR, which has two copies. The cp-DNA of Aster altaicus var. uchiyamae is distinguished from A. spathulifolius, only known cp-genome of the genus Aster, by 172 SNP in genic regions of 43 PCGs and 21 indels in 11 PCGs and SSU. The chloroplast genome sequence was deposited at GenBank (KX35265).