• Title/Summary/Keyword: Director Compensation

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Study on In-Plane Switching mode with discotic compensation film (Discotic 필름 보상형 In-Plane Switching 모드에 관한 연구)

  • Song, I.S.;Baik, I.S.;Jung, B.S.;Jeon, Y.M.;Lee, S.H.
    • Proceedings of the Korean Institute of Electrical and Electronic Material Engineers Conference
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    • 2004.11a
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    • pp.518-521
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    • 2004
  • We have investigated about compensation film to reduce the light leakage at an oblique angle in-plane switching mode. It is well known that uncompensated in-plane switching (US) and fringe field switching (FFS) liquid crystal displays (LCDs) have much better viewing angle than other modes owing to the in-plane rotation of the LC director. However, to accomplish optimal viewing angle characteristics in these devices, they must be compensated by one or more films. So, in this paper, we have studied how to reduce the light leakage with viewing angle using discotic film in dark state.

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The Effect of Firm Characteristics and Outside Directors Characteristics on Fraud : Evidence from Chinese Listed Companies (기업특성 및 사외이사 특징이 기업의 부정행위에 미치는 영향: 중국상장기업을 중심으로)

  • Xiao, Wei-He;Paik, Hye-Won
    • Asia-Pacific Journal of Business
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    • v.12 no.3
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    • pp.213-233
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    • 2021
  • Purpose - Our study examines the determinant factors of corporate financial fraud and whether the characteristics of outside directors tend to decrease the fraud in China. Design/methodology/approach - The data come from the enforcement actions of the Chinese Securities Regulatory Commission (CSRC). The multiple regression analysis were hired in order to analyze the data. Findings - Firms that have smaller size, higher debt ratio, or lower return of assets are associated with the incidence of fraud. However, the firms that have a high proportion of outside directors on the board or whose outside directors have a high compensation are less likely to engage in fraud. Our results show that outside directors monitor the actions of managers and thus help deter fraudulent acts. On the other hand, fraud is more associated with the local outside directors rather than outside directors who are from other locations. Since local outside directors tend to be more related with managers of firms, they can lose their independence. Research implications or Originality - Our findings have implications for the design of appropriate outside directors systems for China-listed firms. Moreover, our results imply that recruiting outside directors from other regions can improve the expertise and independence of outside directors in China. Our study contributes to provide more useful information about investors' investment decisions or management oversight and regulators' decisions on audit activities by disclosing information relating to the characteristics of outside directors.

A Comparative Analysis of Corporate Governance Guidelines: Bangladesh Perspective

  • Rahman, Md. Musfiqur;Khatun, Naima
    • Asian Journal of Business Environment
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    • v.7 no.2
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    • pp.5-16
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    • 2017
  • Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

A Novel Transflective Homogeneously Aligned Liquid Crystal Display Driven by Fringe-Field (Fringe-Field 구동형 새로운 반투과형 수평 배향 액정 디스플레이)

  • 정태봉;이승희
    • Journal of the Korean Institute of Electrical and Electronic Material Engineers
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    • v.16 no.6
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    • pp.501-509
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    • 2003
  • We have designed transflective liquid crystal display(LCD) associated with in-plane switching of a LC director driven by fringe-field, unlike other LCD mode. Reflective area consists of a λ/2 compensation film and a LC cell with retardation value(dΔn) of λ/4 with their optic axes making an angle of 15$^{\circ}$ and 75$^{\circ}$ against polarizer, respectively. In the transmissive area, top and bottom polarizers are parallel each other, an LC has a dΔn of λ/2, and another λ/2 compensation film is inserted between the LC cell and bottom polarizer. With the configuration, both devices show dark state initially. When an incident light is 550nm, the device shows wide-viewing-angle characteristics such that in the reflective area the contrast ratio target than 5 exists up to 55$^{\circ}$ of polar angle in all directions and in transmissive area it exists about 100$^{\circ}$ in vortical direction and 110$^{\circ}$ in horizontal direction.

On the Control of Re-Structured Electric Power Systems

  • Feliachi Ali
    • International Journal of Control, Automation, and Systems
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    • v.3 no.spc2
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    • pp.363-375
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    • 2005
  • The paper describes some of the challenges that face the control of nonlinear interconnected power systems. The challenges include the selection of appropriate control and information structures that could range from a completely decentralized to a fully centralized structure. Once a structure is proven to be feasible, the effectiveness of control signals needs to be assessed. Analytical tools are derived for this purpose in the first part of the paper, and they are illustrated with a case study that involves the design of a damping decentralized controller using a Thyristor Controlled Series Compensation device. The second part of the paper deals with the load following and tracking problem through automatic generation control for a system that has been re-structured or deregulated. This problem can be solved using a completely decentralized scheme. It is solved here using fuzzy rules and with an emphasis on compliance with NERC's standards and reduction of wear and tear of the equipment. It is illustrated with a test system that has three interconnected control areas. Finally, comments on the economics of control and the author's vision are presented.

Electro-optic Characteristics of Reflective Optically Compensated Splay Cell (반사형 Optically Compensated Splay 셀의 전기-광학 특성)

  • 송제훈;오상민;이종문;이승희
    • Journal of the Korean Institute of Electrical and Electronic Material Engineers
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    • v.17 no.9
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    • pp.983-987
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    • 2004
  • We have studied electro-optic characteristics of reflective optically compensated splay (R-OCS) cell. The initial configuration of this cell is in splay form such that a mid director lies parallel to the substrate and around it hybrid structure is formed symmetrically so the optically compensation effect exists. Optimized optical configurations could be achieved by using a single polarizer, a quarter-wave film and a cell with quarter-wane retardation. The optimal cell retardation is 0.34 ${\mu}$m, allowing to have large cell gap. The cell provides high contrast ratio of 80:1 at normal direction and the region with contrast ratio over 5:1 covert up to 160$^{\circ}$ horizontally and vertically at all wavelength range.

Differences in Safety Leadership, Safety Climate, Safety Motivation, and Safety Behavior Based on Participation in the Certification System for Exemplary Laboratories in Safety Management (안전관리 우수연구실 인증제 참여 여부에 따른 안전리더십, 안전분위기, 안전동기, 안전행동 차이 분석)

  • Gyeongyun Kim;Jeong-Hun Won
    • Journal of the Korean Society of Safety
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    • v.38 no.5
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    • pp.58-64
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    • 2023
  • This study aims to analyze the differences between the safety leadership of the laboratory director, safety climate, safety motivation, and safety behavior of research workers based on whether they have participated in the certification system for exemplary laboratories in safety management (CSEL). An online survey was conducted among research workers to analyze the effect of the CSEL. The independent variables used in the survey were participation and non-participation in the CSEL, while the dependent variables were the safety leadership of the laboratory director, safety climate, safety motivation, and safety behavior of research workers. The results demonstrate that the group that participated in the CSEL had statistically significantly higher levels of safety leadership, safety climate, safety motivation, and safety behavior than the one that did not do so. Therefore, it can be concluded that the CSEL has a positive impact on the establishment of an autonomous safety management system in a laboratory by improving the safety culture and safety behavior of research workers. Further, the extrinsic factors, which are subfactors for safety motivation, did not reflect a significant difference between the group that participated in the CSEL and the one that did not. Thus, a reward system for research workers with excellent safety activities should be operated by research institutes since it is necessary to strengthen the intrinsic safety motivation of individual research workers which can be strengthened by compensation. The government should consider measures such as providing research incentives to researchers participated in CSEL.

Occupational Injuries Among Construction Workers by Age and Related Economic Loss: Findings From Ohio Workers' Compensation, USA: 2007-2017

  • Harpriya Kaur;Steven J. Wurzelbacher;P. Tim Bushnell;Stephen Bertke;Alysha R. Meyers;James W. Grosch;Steven J. Naber;Michael Lampl
    • Safety and Health at Work
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    • v.14 no.4
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    • pp.406-414
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    • 2023
  • Background: This study examined age-group differences in the rate, severity, and cost of injuries among construction workers to support evidence-based worker safety and health interventions in the construction industry. Methods: Ohio workers' compensation claims for construction workers were used to estimate claim rates and costs by age group. We analyzed claims data auto-coded into five event/exposure categories: transportation incidents; slips, trips, and falls (STFs); exposure to harmful substances and environments; contact with objects and equipment (COB); overexertion and bodily reaction. American Community Survey data were used to determine the percentage of workers in each age group. Results: From 2007-2017, among 72,416 accepted injury claims for ~166,000 construction full-time equivalent (FTE) per year, nearly half were caused by COB, followed by STFs (20%) and overexertion (20%). Claim rates related to COB and exposure to harmful substances and environments were highest among those 18-24 years old, with claim rates of 313.5 and 25.9 per 10,000 FTE, respectively. STFs increased with age, with the highest claim rates for those 55-64 years old (94.2 claims per 10,000 FTE). Overexertion claim rates increased and then declined with age, with the highest claim rate for those 35-44 years old (87.3 per 10,000 FTE). While younger workers had higher injury rates, older workers had higher proportions of lost-time claims and higher costs per claim. The total cost per FTE was highest for those 45-54 years old ($1,122 per FTE). Conclusion: The variation in rates of injury types by age suggests that age-specific prevention strategies may be useful.