• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.973-979
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• 2021

The purpose of this paper is to examine the effect of tax planning on firm value of the non-financial firms listed in Vietnam, moderated by the state ownership. In this paper, effective tax rate is used to measure the tax planning; the state ownership is measured by the percentage of state equity holdings, and the firm value is measured by Tobin's Q. The data research is collected from audited financial statements and other statistical documents of 513 firms in the period of 2015-2019, provided by The FiinGroup (Vietnam). According to that, this paper uses quantitative research methods for the panel data. Regression analysis with GLS shows that the tax planning has a negative effect on firm value. In more detail, the association is not a variable in its direction when state ownership takes the role of a moderator. That means, in the perspective of principal-principal conflict, government should improve institutional environment to prevent firms form breaking the rules, especially accounting standards and principles. Assets allocation in tangible assets or making use of large size advantage should be taken into account. In the long run, firms should concentrate on the deployment of resources and the experience of knowledgeable practitioners to produce effective results.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.57 no.4
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• pp.283-291
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• 2021

The Korean stow net is a fishing method that utilizes the changing direction of the net entrance with the tidal current. This study attempted to obtain basic data from the recent offshore stow net fisheries to improve the gear by analyzing the dynamic behavior of the nets affected by current speed and direction using computer simulations. A numerical calculation was performed at a current speed of 0.5 knot between 2.5 knot at each 0.5 knot. The time taken for the gear opening was the longest from 0.5 knot at 1,500 seconds and the shortest from 2.5 knot at 450 seconds in the simulations. In all cases, the net width and tension at net deployment gradually decreased as the current speed decreased. However, the net height tended to increase inversely proportional to the current speed. During the net rotation, the net height was maintained at all cases. The net width and tension fluctuated, but the regularity was very low. In this study, the calculated simulation data showed that the opening efficiency decreased proportional to the current speed. The opening efficiency is related to the catching efficiency; therefore, it is necessary to improve the gear to enhance its opening efficiency.

• Nuclear Engineering and Technology
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• v.54 no.2
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• pp.749-763
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• 2022

The fulcrum of economic development is a sustainable supply of electricity. Nigeria is plagued with blackouts, with one of the lowest per capita electricity consumption in the world (circa. 120 kWh per capita). Hence, policies have been instigated to integrate electricity generation from nuclear power plants (NPP) on or before 2027. However, a critical requirement for NPP generation is the implementation of robust human resource development (HRD) programs. This paper presents the perspective of Nigeria in assessing human resources needs over the entire NPP lifecycle following the milestone approach and employing the IAEA's Nuclear Power Human Resource (NPHR) modeling tool. Three workforce organizations are in focus including the owner/operator, regulators, and construction workers following three decades timeframe (2015-2045). The results indicate that for the study period, a maximum of approximately 9045 personnel (73% construction workers, 24% owner/operator, and 3% regulators) should be directly involved in the NPP program just before the commissioning of the third NPP in 2033. However, this number decreases by about 73% (2465 personnel including 94% operator and 6% regulator) at the end of the study timeframe. The results can potentially provide clarity and guidance in HRD decision-making programs.

• Smart Structures and Systems
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• v.29 no.1
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• pp.53-62
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• 2022

The deployment of advanced structural health monitoring (SHM) systems in large-scale civil structures collects large amounts of data. Note that these data may contain multiple types of anomalies (e.g., missing, minor, outlier, etc.) caused by harsh environment, sensor faults, transfer omission and other factors. These anomalies seriously affect the evaluation of structural performance. Therefore, the effective analysis and mining of SHM data is an extremely important task. Inspired by the deep learning paradigm, this study develops a novel generative adversarial network (GAN) and convolutional neural network (CNN)-based data anomaly detection approach for SHM. The framework of the proposed approach includes three modules : (a) A three-channel input is established based on fast Fourier transform (FFT) and Gramian angular field (GAF) method; (b) A GANomaly is introduced and trained to extract features from normal samples alone for class-imbalanced problems; (c) Based on the output of GANomaly, a CNN is employed to distinguish the types of anomalies. In addition, a dataset-oriented method (i.e., multistage sampling) is adopted to obtain the optimal sampling ratios between all different samples. The proposed approach is tested with acceleration data from an SHM system of a long-span bridge. The results show that the proposed approach has a higher accuracy in detecting the multi-pattern anomalies of SHM data.

• The Plant Pathology Journal
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• v.39 no.5
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• pp.504-512
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• 2023

After transitioning from periodic to model-based control policy for fire blight blossom infection, it is crucial to provide the timing of field application with easy and accurate information. To assess the risk of blossom infection, Maryblyt was employed in 31 sites across apple-producing regions nationwide, including areas prone to fire blight outbreaks, from 2021 to 2023. In 2021 and 2023, two and seven sites experienced Blossom Infection Risk-Infection warning occurrences among 31 sites, respectively. However, in 2022, most of the sites observed Blossom Infection Risk-Infection from April 25 to 28, highlighting the need for blossom infection control. For the comparison between the two model-based control approaches, we established treatment 1, which involved control measures according to the Blossom Infection Risk-Infection warning and treatment 2, aimed at maintaining the Epiphytic Infection Potential below 100. The analysis of control values between these treatments revealed that treatment 2 was more effective in reducing Blossom Infection Risk-Infection and the number of days with Epiphytic Infection Potential above 100, with respective averages of 95.6% and 93.0% over the three years. Since 2022, the implementation of the K-Maryblyt system and the deployment of Automated Weather Stations capable of measuring orchard weather conditions, with an average of 10 stations per major apple fire blight county nationwide, have taken place. These advancements will enable the provision of more accurate and timely information for farmers based on fire blight models in the future.

• Journal of IKEEE
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• v.27 no.4
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• pp.411-417
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• 2023

Unmanned aerial vehicle (UAV)-assisted relay has the advantages of ease of deployment, good communication channels, and mobility over traditional terrestrial relay, which greatly improves wireless connectivity. In this paper, we design a UAV-enabled relay network that can utilize radio frequency bands to harvest energy from sources and utilize terahertz (THz) bands to transmit information between secondary transmitters and receivers. Next, we solve the optimal position of the UAV that maximizes the relay channel capacity, and propose an algorithm to design two trajectories of UAV (a straight and an elliptical trajectory) using the derived solution. Numerical results show that the straight trajectory is better in terms of harvested energy and channel capacity.

• Journal of East Asia Management
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• v.5 no.1
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• pp.75-90
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• 2024

About 100 years after the start of mass production by American car maker Ford in 1913, the automobile industry has come to a major transformation in 100 years. In this transformation period, automakers are facing the biggest challenge of converting power sources, the basis of automobiles, from existing internal combustion engines to electric vehicles. Hybrid vehicles have been released in Japan since the late 1990s, and changes in automobile power sources have occurred early. In order to gain global leadership in hybrid vehicles, Japanese automakers and the Japanese government joined forces to promote the growth of the domestic hybrid vehicle market. The government has implemented a policy to substantially subsidize the high price of hybrid cars compared to internal combustion engine cars by providing purchase subsidies and tax benefits to buyers. Toyota has increased its line-up of hybrid cars around the Prius and has further strengthened communication with customers for the sale of hybrid vehicles. As a result of continuing these efforts for about 20 years, the percentage of Japan's hybrid vehicle market in 2022 reached 51% for passenger cars. Recently, each country has been setting and promoting aggressive goals for electric vehicles that require a wider range of physical and institutional infrastructure than hybrid vehicles. This study aims to assess the growth of electric vehicles by looking at the trend of hybrid vehicles and how they've been distributed in the Japanese market.

• The KIPS Transactions:PartC
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• v.17C no.4
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• pp.361-370
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• 2010

OTP(One Time Password) is a user authentication using secure mechanism to authenticate each other in a way to generate a password, an attacker could intercept the password to masquerade as legitimate users is a way to prevent attacks. The OTP can be implemented as H/W or S/W. Token and card type OTP, implemented as H/W, is difficult to popularize because of having problem with deployment and usability. As a way to replace it implemented as S/W on Mobile or PC is introduced. However, S/W products can be target of malicious attacks if S/W products have vulnerability of implementation. In fact, FSA said the OTP implemented on a mobile have vulnerability of implementation. However, the OTP implemented on a PC have no case about analysis of vulnerability. So, in this paper derive security review and vulnerabilities analysis of implemented on a PC.

• Aerospace Engineering and Technology
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• v.2 no.2
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• pp.167-178
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• 2003

The design on the Telemetry Ground System for launch of KSLV(Korea Space Launch Vehicle) in the korean Space center has been conducted in this study. For the optimized system design, first of all, the system deployment plan reflecting the topographic and geographic environments of the space center and launch vehicle characteristics has been developed. The RF link budget analysis for the maximum tracking range, requirement for receiving subsystem including antenna subsystem, requirement for data processing subsystem are also analyzed based on the On-Board Telemetry characteristics and launch vehicle parameters. Based on those analysis, telemetry ground system containing tracking/receiving subsystem, recording subsystem and data processing subsystem, timing subsystem, calibration subsystem and monitoring and control subsystem are designed. Futhermore, the analysis for the maximum permissible data latency and communication protocol between each telemetry station and control center are conducted and the entire system is designed so that the major telemetry parameters selected to the best quality are provided in real time to the control center(RCC, RSC) for the launch mission operation.

• Journal of The Korean Society of Integrative Medicine
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• v.2 no.4
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• pp.41-48
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• 2014

Purpose : The purpose of this survey was to investigate the effect on job satisfaction and organizational commitment according to the job types of Pusan area physical therapists figuring out structural causality between job satisfaction and organizational commitment. Method : This survey was conducted through structured questionnaire for the physical therapists working in Pusan area, and data from 217 therapists were utilized in the final analysis. Data collection was deployment questionnaire using Google Docs (online survey), The SPSS 21.0 program was used according to for research purposes independent t-test was used for individual and job characteristics, was used according to job types and job satisfaction and organizational commitment are logistic regression analysis, correlation analysis and chi-square test. Result : The results of this study were as follows. 1. Overall job satisfaction according to the job types was appeared musculoskeletal physical therapist more 4 times. 2. Job types according to the organizational commitment did not make direct effect. Conclusion : Number of musculoskeletal physical therapist than neurological physical therapist was fewer and there were many per day treatment of patients, but overall job satisfaction was appeared that is higher. This is thought that job types affects more than working environment.