• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.243-253
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• 2021

This study aims to examine (1) the association between the chief executive officer tenure and audit quality, (2) the relationship between chief executive officer duality and audit quality, (3) the association between board independence and audit quality, (4) the relationship between board size and audit quality, and (5) the role of controlling variables (client size, leverage debt, and business complexity) in controlling these relationships. The research sample includes 325 financial reports from manufacturing firms listed in Amman Stock exchange over the 2014-2018 period. The study relationships are tested by using logistic regression. The results revealed a negative relationship, but not significant between CEO tenure and independent directors with audit quality. In addition, the results showed there is a negative effect of CEO duality on audit quality; also the results revealed that there is a statistically significant effect on the board of directors (board size) on the AQ. In general, the coefficient estimates of controlling variables show that client size and leverage debt positively affect audit quality, and on the contrary, business complexity has an insignificant positive relationship with audit quality. The summary of the study findings play an active role to external auditor opinion on business practice in towered the corporate governance system.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.10
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• pp.105-113
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• 2022

The purpose of this paper is to analyze the relationship between the ratio of non-controlling shareholder interests (minority equity ratio, MER) and the measurement error in real activities manipulation (RM) proxy for Japanese firms. Many Japanese firms have practiced stakeholder-oriented corporate governance systems. Previous studies suggest that the higher the MER, the more Japanese businesses tend to employ management techniques for the group's sales growth while also reallocating resources inside the group to reduce principal-principal conflicts. Such differences in management strategies by firms could lead to measurement error in the RM proxy. The analysis uses 16,450 firm-years listed on the Tokyo Stock Exchange. The results of our analysis show that there is a positive relationship between MER and the RM proxy, and high persistence of RM proxies, suggesting that the RM proxies may contain measurement error. We also find that MER is correlated with variables associated with management strategy and that controlling for these variables can reduce the measurement error of RM proxy in firms with large MER. This study extends previous research on measurement error in RM proxy by relating them to ownership structure and corporate governance. This paper would contribute to researchers examining issues related to RM.

• 한국정보디스플레이학회:학술대회논문집
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• 2003.07a
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• pp.818-821
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• 2003

Sn-doped $In_{2}O_{3}$ (ITO) thin film is one of the materials widely on research not only in the academic fields but also in industrial fields because of their transparency, high conductivity and good adhesion characteristics on substrate. ITO thin films are usually preferred oriented to one of the (222), (400), and (440) planes during crystallization process, which is dependent on processing variables. The preferred orientation affects electrical, optical and etching properties of the films. In this study, thin films of preferred oriented in different orientation were fabricated by controlling processing variables. The crystallization behavior, grain size, surface roughness, transparency and electrical properties of the thin films in different orientation were examined.

• Journal of The Korean Association For Science Education
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• v.16 no.3
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• pp.227-238
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• 1996

This study primary aim is to investigate students' responses to experimental results which conflict with their preconceptions regarding electrical circuits. Eighty-eight students of both sexes were randomly selected from a science high school in Korea. They were questioned about their preconceptions regarding an electric circuit, and sixty-eight students with relevant misconceptions were selected. These students were presented with experimental results obtained by some other experimenter, and asked to interpret these results. The second aim of this study is to explore how students' responses vary according to the type of inquiry-skills required to obtain the result. To do this, two type of experimental results were developed: one obtained by observation and the other obtained by controlling variables. We found that many students doubted results for the simple reason that they conflicted with their preconceptions. They rejected results by mentioning other factors which could have affected the result, or simply by reiterating their preconceptions. This behaviour varied considerably by inquiry-skill type. 41% of students rejected conflictual result obtained by observation, but only 6% of students rejected results obtained by controlling variables.

• Journal of Institute of Control, Robotics and Systems
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• v.4 no.3
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• pp.315-320
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• 1998

In this paper, we present the PID control method for the controlling flow rate of highly complicated nonlinear Left Ventricular Assist Device(LVAD) with pneumatically driven mock circulatory system. Beat Rate (BR), Systole-Diastole Rate (SDR) and flow rate are used as the main variables of the LVAD system. System modeling is completed using the neural network with input variables (BR, SDR, their derivatives, actual flow) and an output valiable(actual flow). Then, as the basis of this model, we perform the simulation of PID control to predict the performance and tendency of the system and control the flow rate of LVAD system using the PID controller. The ability and effectiveness of identifying and controlling a LVAD system using the proposed algorithm will be demonstrated through computer simulation and experiments.

• Child Health Nursing Research
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• v.17 no.1
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• pp.22-30
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• 2011

Purpose: The purpose of this study was to examine the effects of the perception of marital conflict and child rearing attitudes on abuse experience and emotional maladjustment behavior in children. Methods: Data were collected from May 25 to June 5, 2009. A questionnaire survey was used with 320 elementary school students. Data were analyzed using Pearson correlation coefficients and multiple regression analysis. Results: For effects of perception of marital conflict and child rearing attitude on abuse experience among these children, authoritarian controlling disposition, affectionate disposition and marital conflict had a significant impact on their overall abuse experience. These variables were predictors of child abuse and accounted for 30.6% of the variance. For effects of perception of marital conflict, child rearing attitude and abuse experience on emotional maladjustment behavior among children, there was a significant influence for marital conflict, neglect, emotional abuse and authoritarian controlling disposition. These variables were predictors of emotional maladjustment behavior and accounted for 21.5% of the variance. Conclusion: The results indicate that marital conflict and child rearing attitude are two major variables affecting children’s abuse experience and emotional maladjustment behavior.

• Journal of The Korean Association For Science Education
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• v.24 no.3
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• pp.583-595
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• 2004

The purpose of this study was to identify whether the elementary school students force conceptions may influence on designing tools experiments. Four questions with multiple choices and reasons for those choices were asked to identify scientific/alternative force conception. Also four tasks for tools experiments matched to each force conceptions were developed into open questions in hypothesizing. controlling variables and methods of experiments. Forty elementary students were selected from 4 classes in sixth grade of a school in Daegu city. The major findings of this study were that the types of force conceptions can be classified into scientific and alternative conceptions. The patterns of designing experiments could be identified with types of hypothesis, controlling variables and methods of experiments in each four tools experiments. But students those who had scientific force conception did not better in hypothesis, methods of controlling variables and results for simple experiment than those who had alternative force conceptions. These results imply that students' force conception did not influence on designing tools experiments. The assumption that scientific conception could improve designing experiments was not guaranteed by this results.

• The Journal of Korean Society for School & Community Health Education
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• v.21 no.3
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• pp.35-47
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• 2020

Objectives: This study is a descriptive research study conducted to grasp the Prediction factors of the sexual violence experience of college students. Methods: A convenience sampling was performed for 500 students from one college located in Gyeongsangbuk-do, who agreed to the purpose of this study. Data collection was conducted from October 5, 2015, to October 23, 2015, by filling out the self-report questionnaire. Among the 450 subjects excluding those with missing values, a questionnaire of dating violence experience was applied to 317 college students who answered that they had a friend of the opposite sex, and variables and prediction factors related to dating violence experiences were identified. The statistical methods used were descriptive statistics, x²-test, t-test, Pearson's correlation coefficient and binary logistic regression analysis. Results: As a result of the study, the experience of sexual behavior before entering college (𝑥²=6.52, p=.011), experience of sexual violence damage before entering college(p=.045), the experience of sexual assault before entering college (p=.007) and experience of school violence damage(p=.002) were variables related to the sexual violence experience of college students. School violence victimization (OR=4.831, p=.007) and controlling dating partners (OR=1.349, p<.001) were predictors of dating sexual violence. Dating sexual violence experience group were compared to dating sexual violence non-experience group, the relative degree of controlling dating partners was high (t=4.25, p<.001) and had a traditional gender role attitude (t=2.94, p=.004). and there was a positive correlation (r=.358, p<.001) between controlling dating partners and gender role attitude. Conclusions: In order to prevent sexual violence on dating among college students, it is expected that more effective health education results will emerge if the contents of the school-age school violence victimization experience and the control of dating partners, which are predicted factors of sexual violence on dating, are included in the sexual violence prevention program.

• Journal of the Korean Chemical Society
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• v.58 no.5
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• pp.478-489
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• 2014

The purposes of this study were to develop teaching strategy enhancing the activity to explore variables and to examine the instructional influences on students' creative thinking skills and critical thinking skills. In this study, a model using listing-excluding-controlling variables (DPAS model) was designed and applied to the existing 'Teaching model for the enhancement of the creative problem solving skills'. And it was implemented to preservice science teachers for the one semester. Results indicated that the experimental group presented statistically meaningful improvement in creative thinking skills, especially in recognizing problems, making hypothesis, controlling of variables and interpreting & transforming of data (p<.05). In addition, the strategy contributed to improve critical thinking skills, especially in making hypothesis and making conclusion & generalization (p<.05).

• Journal of the Korea Society for Simulation
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• v.7 no.2
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• pp.137-152
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• 1998

One of the components that constitute the simulation models is the state variables whose values are determined by the time related simulation process. Embedding rule-based expert systems into the simulation models should provide a systematic way of handling these time-dependent variables without distracting the essential problem solving capabilities of the expert systems which are well suited for expressing the decision making function of complex cases. The expert system, however, is inefficient in dealing with the time elapsing characteristics of target system compare to the simulation models. To solve the problem, this paper provides an interruptible inference engine whose inferencing process can be interrupted when the variables' value, which are used as the parameters of the rules, are not yet determined due to the time dependent nature of the state variables. The process is resumed when the variables are ready. The elapse of time is calculated by time-advance function of the simulation model to which the expert system has been embedded. The example modeling shown exploits the embedded interruptible inferencing capability for the controlling and monitoring of metal grating process.