• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.343-352
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• 2021

This study aims to identify the impact of the audit approach based on business risks (i.e., external environment risk, operations risk, information risk) in reducing unsystematic risks (i.e., operational risk, credit risk, liquidity risk, capital risk, and administrative risk) in Jordanian banks. To reduce the effect of unsystematic risks and, thus, improve banking performance, an audit approach based on business risks has emerged. To achieve the objectives, this study relied on descriptive statistics and the regression approach to study twenty-five Jordanian banks. The researcher used the intentional sampling method represented by employees of the accounting, financial and control departments in Jordanian banks. Seventeen banks contributed to the study, with a percentage of 68%, totaling 356 employees. A questionnaire was designed to obtain the data, and due to homogeneity among the sampling members, a purposive sample was drawn and 300 questionnaires were distributed. The results of the study found a statistically significant effect of the audit approach based on business risks with its combined dimensions on reducing unsystematic risks in Jordanian banks. The results of the study also found a statistically significant effect of the business risk-based audit approach with its combined dimensions on reducing operational risks in Jordanian banks.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.231-239
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• 2021

The purpose of this study is to analyze the effect of risk efficiency, financial decisions, and financial performance on firm value due to advances in financial reporting technology. This research was conducted on all banking sub-sector companies listed on the Indonesian capital market during a period of eight years, namely 2012-2019 which were selected using the purposive sampling method. The advancement of financial reporting technology is measured by two indicators based on the Internet financial reporting approach. Risk efficiency is measured using three indicators with a risk proxy relative efficiency approach using value at risk. Financial decisions are measured by two indicators that represent funding decisions and investment decisions. Financial performance is measured by two indicators with the profitability approach, and firm value is measured by two indicators based on the investor perception approach. The data analysis technique in this study used multivariate analysis with SEM-PLS. The empirical findings of this study are the advances in financial reporting technology, financial decisions, and risk-based efficiency value have a significant effect on firm value, while financial performance does not have a significant effect on firm value. Banking companies reduce risk to achieve efficiency and result in lower profits.

• Structural Engineering and Mechanics
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• v.49 no.6
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• pp.793-810
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• 2014

This research work deals with the development of a new Triangular finite element for the linear analysis of plate bending with transverse shear effect. It is developed in perspective to building shell elements. The displacements field of the element has been developed by the use of the strain-based approach and it is based on the assumed independent functions for the various components of strain insofar as it is allowed by the compatibility equations. Its formulation uses also concepts related to the fourth fictitious node, the static condensation and analytic integration. It is based on the assumptions of tick plate.s theory (Reissner-Mindlin theory). The element possesses three essential external degrees of freedom at each of the four nodes and satisfies the exact representation of the rigid body modes of displacements. As a result of this approach, a new bending plate finite element (Pep43) which is competitive, robust and efficient.

• Wind and Structures
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• v.27 no.3
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• pp.199-211
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• 2018

This paper deals with wind fragility and risk analysis of high rise buildings subjected to stochastic wind load. Conventionally, such problems are dealt in full Monte Carlo Simulation framework, which requires extensive computational time. Thus, to make the procedure computationally efficient, application of metamodelling technique in fragility analysis is explored in the present study. Since, accuracy by the conventional Least Squares Method (LSM) based metamodelling is often challenged, an efficient Moving Least Squares Method based adaptive metamodelling technique is proposed for wind fragility analysis. In doing so, artificial time history of wind load is generated by three wind field models: i.e., a simple one based on alongwind component of wind speed; a more detailed one considering coherence and wind directionality effect, and a third one considering nonstationary effect of mean wind. The results show that the proposed approach is more accurate than the conventional LSM based metamodelling approach when compared to full simulation approach as reference. At the same time, the proposed approach drastically reduces computational time in comparison to the full simulation approach. The results by the three wind field models are compared. The importance of non-linear structural analysis in fragility evaluation has been also demonstrated.

• Journal of Korean Elementary Science Education
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• v.37 no.3
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• pp.233-253
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• 2018

Since open inquiry of science was formally introduced at the 2007 Revised Science Curriculum Course, the purpose and effect of it has been positively evaluated, and it is underlined continuously until the revised science education course in 2015. However, through many previous studies, there is still a lack of awareness of open inquiry of both students and teachers in the field, and it was revealed they are continually appealing confusion and difficulties. Therefore, in this research, we analyzed the causes that make it difficult to execute open inquiry, and developed differentiated open inquiry guide materials that can contribute to the realization of teachers and students. They were developed by the brain-based evolutionary approach to provide students with authentic science. The brain-based evolutionary approach is reflecting the evolutionary attributes and the brain functions associated activities of scientists. It was revealed that, in the same way as the pilot test results, the usefulness of the differentiated guide materials were very high, and there was a statistically significant difference in the science attitude. It was found that the application of the brain-based evolutionary approach had positively influenced the stage of determining the inquiry themes, and self-confidence that could be able to do as a scientist. Analysis of top and sub group types on the basis of inquiry ability showed that both groups are improved at science attitude by the differentiated guide materials. There was a positive effect on change in the self-perception of scientific creativity. We were able to see a positive change in the post survey for open inquiry-efficacy. The developed differentiated open inquiry guide materials contributed to the improvement of open inquiry-efficacy for both the teacher and student.

• Multiscale and Multiphysics Mechanics
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• v.1 no.1
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• pp.15-33
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• 2016

In this paper, an asymptotic method is employed to formulate nano- or micro-beams based on strain gradient elasticity. Although a basic theory for the strain gradient elasticity has been well established in literature, a systematic approach is relatively rare because of its complexity and ambiguity of higher-order elasticity coefficients. In order to systematically identify the strain gradient effect, an asymptotic approach is adopted by introducing the small parameter which represents the beam geometric slenderness and/or the internal atomistic characteristic. The approach allows us to systematically split the two-dimensional strain gradient elasticity into the microscopic one-dimensional through-the-thickness analysis and the macroscopic one-dimensional beam analysis. The first-order beam problem turns out to be different from the classical elasticity in terms of the bending stiffness, which comes from the through-the-thickness strain gradient effect. This subsequently affects the second-order transverse shear stress in which the surface shear stress exists. It is demonstrated that a careful derivation of a first strain gradient elasticity embraces "Gurtin-Murdoch traction" as the surface effect of a one-dimensional Euler-Bernoulli-like beam model.

• Journal of the Korean Operations Research and Management Science Society
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• v.33 no.2
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• pp.153-174
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• 2008

There have been two streams of the studies on development structure : conceptual model approach and statistical analysis approach. But In these days, the latter has been becoming the main approach owing to the development of multivariate statistical methods and statistical packages. In this study, we examine methodologies and results of the leading researches related to development structure based on statistical analysis and propose the future research directions. This analysis would be expected to contribute toward the construction of long-range development policies on each country.

• Communications for Statistical Applications and Methods
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• v.9 no.3
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• pp.775-786
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• 2002

In this paper, we conducted an empirical study to investigate the design and weighting effects on descriptive and analytic statistics. The design and weighting effects were calculated for estimates produced from the 1998 small firm survey data. We considered the design and weighting effects on coefficients estimates of regression model using the design-based approach and the GEE approach.

• Korean Management Science Review
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• v.18 no.1
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• pp.41-54
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• 2001

In this paper, we proposed a method to determine optimal wave source for mobile telephone communication. The approach is based on wave propagation simulation. Given a wave source we can determine wave propagation effects on every surfaces of wave simulation environment. The effect is evaluated as a cost function while the source’s position x, y, z work as variables for a parameter optimization. Wave propagated 3 dimensional space generates reflected waves whenever it hits boundary surface, it receives multiple waves which are reflected from various boundary surfacers in space. Three algorithms being implemented in this paper are based on a raytracing theory. If we get 3 dimensional geometry input as well as wave sources, we can compute wave propagation effects all over the boundary surfaces. In this paper, we present a new approach to compute wave propagation. First approach is tracing wave from a source. Source is modeled as a sphere casting vectors into various directions. This approach has limit in computing necessary wave propagation effects on all terrain surfaces. The second approach proposed is tracing wave backwards : tracing from a wave receiver to a wave source. For this approach we need to allocate a wave receiver on every terrain surfaces modeled, which requires enormous amount of computing time. But the second approach is useful for indoor wave propagation simulation. The last approach proposed in this paper is tracing sound by geometric computation. We allow direct, 1-relfe tion, and 2-reflection propagation. This approach allow us to save in computation time while achieving reasonable results. but due to the reflection limitaion, this approach works best in outdoor environment.

• Journal of Korean society of Dental Hygiene
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• v.12 no.1
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• pp.167-178
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• 2012

Objectives : The purpose of this research is to examine the effects of the goal achievement orientation of the students in dental-hygiene practice classes on their self-efficacy and on their adaptation to and satisfaction with their major. Methods : A survey was conducted among the dental-hygiene students in schools located in the Daegu region on October 24-31, 2011. A total of 212 accomplished questionnaires were gathered as sources of final analytical data. Statistical analysis was conducted on the collected data, using the SPSS 19.0 program. Results : 1. The students who had good personal relationships(p=.000) and who chose their major and school based on their aptitude(p=.029) were found to have a higher degree of satisfaction than those who did not have good personal relationships and who did not choose their major and school based on their aptitude. 2. Self-confidence(p=.004), self-control efficacy(p=.000), mastery approach(p=.000), and performance approach(p=.003) were found to have positive correlations with major adaptation while task difficulty preference(p=.000) was found to have a negative correlation with the same. 3. Self-confidence(p=.004), self-control efficacy(p=.000), mastery approach(p=.000), and performance approach(p=.045) were also found to have a positive correlation with major satisfaction while task difficulty preference(p=.000) was found to have a negative correlation with the same. 4. Mastery approach(p=.000) in goal achievement orientation was found to have a positive effect on self-efficacy while mastery avoidance(p=.001) was found to have a negative effect on the same. Mastery avoidance showed the greatest effect on self-confidence(p=.000) while mastery approach showed the greatest effect on self-control efficacy(p=.000) and task difficulty preference(p=.000). 5. In goal achievement orientation, mastery approach(p=.000) was found to have a positive effect on major adaptation while mastery avoidance was found to have a negative effect on the same. Meanwhile, with regard to self-efficacy, self-control efficacy(p=.037) and task difficulty preference(p=.008) were found to have positive effects on major adaptation. 6. In the case of major satisfaction, mastery approach(p=.000) in goal achievement orientation was found to have a positive effect on it, and in self-efficacy, self-control efficacy(p=.038) and task difficulty preference(p=.002) were found to have positive effects on it. Conclusions : Accordingly, to raise the level of the dental-hygiene students' adaptation to and satisfaction with their major, the students should be given appropriate tasks so that they can raise their mastery goal, and they should be encouraged to raise their approach goal rather than their avoidance goal. In addition, the students should be provided assistance in setting self-expectations and in developing confidence in their capabilities.