• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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• pp.231-243
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• 2022

The objective of this study is to analyze the impact of conservative financial reporting on investment during uncertainty. It was assumed that during uncertainty conservative financial reporting can play an important role to improve investment decision-making. For our analysis, data sets from 2005-2020 of nonfinancial companies are used. To measure the impact of conservative financial reporting in the non-financial sector of Pakistan, Khan and Watts' (2009) model is applied. "Prospector" and "Defender" Business strategy is applied for measuring firm-level uncertainty. Investment is measured by adding the change in fixed assets (property, plant, and equipment). To check the robustness of conservative financial reporting, Givoly and Hayn's (2000) Negative Accruals measure is applied. To measure the robustness of uncertainty, environmental scanning and alertness technique is applied. According to environmental scanning and alertness technique, companies are divided into two groups named 'inert' and 'alert'. 'Inert' are those firms that are not scanning their environment, and 'alert' are those firms who continuously analyze their environment. The empirical estimations support our hypothesis. The empirical findings provide the proof that in the wake of uncertainty conservative financial reporting may facilitate to take optimal investment decisions in the developing economy of Pakistan. Our results provide critical and practical implications for investors, researchers, and standard setters.

• Journal of the Optical Society of Korea
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• v.15 no.1
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• pp.96-102
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• 2011

Simultaneous measurements using a scanning spectrograph system and transmissometer were performed for the first time over an urban site in Gwangju, Korea, to derive the ambient $NO_2$ volume mixing ratio. The differential slant column densities retrieved from the scanning spectrograph system were converted to volume mixing ratios using the light traveling distance along the scanning line of sight derived from the transmissometer light extinction coefficients. To assess the performance of this system, we compared the derived $NO_2$ volume mixing ratios with those measured by an in situ chemiluminescence monitor under various atmospheric conditions. For a cloudless atmosphere, the linear correlation coefficient (R) between the two data sets (i.e., data derived from the scanning spectrograph and from the in situ monitor) was 0.81; the value for a cloudy atmosphere was 0.69. The two sets of $NO_2$ volume mixing ratios were also compared for various wind speeds. We also consider the measurement errors, as estimated from an error propagation analysis.

• Environmental Engineering Research
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• v.11 no.2
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• pp.99-105
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• 2006

A digital ultrasonic image construction system was developed for the nondestructive detection of cracks in water distribution pipes. The system consists of PC based ultrasonic testing system and a scanning device. The PC based ultrasonic system has an ultrasonic pulse/receive board for the generation and reception of ultrasonic signals, an analogue to digital conversion board for the digitization of the received ultrasonic signals, and transducers for the ultrasonic sensors. Using this system, the digitized ultrasonic signals were properly constructed in accordance with the position information obtained by scanning device that moves an ultrasonic transducer along the outer surface of pipes. In the construction of the ultrasonic signals, signal processing concepts, such as spatial average and array concept, were considered to enhance the resolution of ultrasonic images of pipe wall. Using the developed system, crack detection experiments were performed in both laboratory and field, which shows promise for crack detection in the water distribution system.

• International Journal of Concrete Structures and Materials
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• v.10 no.1
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• pp.113-124
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• 2016

This paper presents the effect of silica fume and nano silica, used individually and in combination with the set accelerator and/or hydrated lime, on the properties of class F high volume ultra fine fly ash (HV-UFFA) cement composites, replacing 80 % of cement (OPC). Compressive strength test along with thermogravimetric analysis, X-ray diffraction and scanning electron microscopy were undertaken to study the effect of various elements on the physico-chemical behaviour of the blended composites. The results show that silica fume when used in combination with the set accelerator and hydrated lime in HV-UFFA cement mortar, improves its 7 and 28 day strength by 273 and 413 %, respectively, compared to the binary blended cement fly ash mortar. On the contrary, when nano silica is used in combination with set accelerator and hydrated lime in HV-UFFA cement mortar, the disjoining pressure in conjunction with the self-desiccation effect induces high early age micro cracking, resulting in hindering the development of compressive strength. However, when nano silica is used without the additives, it improves the 7 and 28 day strengths of HV-UFFA cement mortar by 918 and 567 %, respectively and the compressive strengths are comparable to that of OPC.

• Journal of the Korean Applied Science and Technology
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• v.24 no.4
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• pp.416-426
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• 2007

Polypropylene (PP) composites with wood flour/wax/coupling agent were manufactured by melt compounding and injection molding. The influence of wood flour(WF), wax, and coupling agent on the mechanical and thermal properties of the composites was investigated. The addition of wood flour to neat PP has the higher tensile modulus and strength compared with neat PP. The presence of wax also improved the tensile modulus. At the same loading of PP and WF, the addition of coupling agent highly decreased the tensile modulus, and increased the tensile strength. From thermogravimetric analysis (TGA), the addition of wax improved the thermal stability of the composites in the later stages of degradation. The presence of MAPP and wood flour in turn decreased thermal stabilities of composites. From differential scanning calorimetry analysis (DSC), neither the loading of wax. nor the presence of MAPP has shown significant effect on the thermal transition of composites.

• Geomechanics and Engineering
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• v.17 no.6
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• pp.565-572
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• 2019

Spatial variability is an inherent characteristic of soil, and auto-correlation length (ACL) is a very important parameter in the reliability or probabilistic analyses of geotechnical engineering that consider the spatial variability of soils. Current methods for estimating the ACL need a large amount of laboratory or in-situ experiments, which is a great obstacle to the application of random field theory to geotechnical reliability analysis and design. To estimate the ACL reasonably and efficiently, we propose a micro-structure based numerical simulation method. The quartet structure generation set algorithm is used to generate stochastic numerical micro-structure of soils, and scanning electron microscope test of soil samples combined with digital image processing technique is adopted to obtain parameters needed in the QSGS algorithm. Then, 2-point correlation function is adopted to calculate the ACL based on the generated numerical micro-structure of soils. Results of a case study shows that the ACL can be estimated efficiently using the proposed method. Sensitivity analysis demonstrates that the ACL will become stable with the increase of mesh density and model size. A model size of $300{\times}300$ with a grid size of $1{\times}1$ is suitable for the calculation of the ACL of clayey soils.

• Applied Microscopy
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• v.50
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• pp.10.1-10.6
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• 2020

Plant specimens for scanning electron microscopy (SEM) are commonly treated using standard protocols. Conventional fixatives consist of toxic chemicals such as glutaraldehyde, paraformaldehyde, and osmium tetroxide. In 1996, methanol fixation was reported as a rapid alternative to the standard protocols. If specimens are immersed in methanol for 30 s or longer and critical-point dried, they appear to be comparable in preservation quality to those treated with the chemical fixatives. A modified version that consists of methanol fixation and ethanol dehydration was effective at preserving the tissue morphology and dimensions. These solvent-based fixation and dehydration protocols are regarded as rapid and simple alternatives to standard protocols for SEM of plants.

• Journal of the Korean Society of Environmental Restoration Technology
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• v.25 no.2
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• pp.69-84
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• 2022

The purpose of this research is to examine the user experience design that effectively exhibits botanical information through a virtual habitat built with 3D modeling and scanning data for the conservatory at Seoul Botanic Park. Seoul Botanic Park's conservatory contains environmental and ecological information on the wide spectrum of diverse plants under twelve cities all over the world. However, the exhibition method, which focuses on maps and information boards, has limitations in delivering diverse plant and habitat information to visitors. Virtual and augmented reality can be used as an effective tool for educating and experiencing the contents of various plant species as it can convey the ecological and environmental conditions of the habitat and local culture at diverse levels. This study experimented with constructing virtual habitats using the Unreal Engine and effectively communicating various botanical information through the interaction. With the introduction of a virtual habitat, we intend to enhance the user experience of park visitors and ultimately explore the possibility of using virtual and augmented reality to convey multi-layered environmental and ecological information of landscape.

• Journal of Environmental Science International
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• v.22 no.10
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• pp.1287-1294
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• 2013

In this study, thermoplastic starch (TPS), cross-linked starch (CS), and cross-linked starch modified with glycerol (CTPS) were prepared, and the mechanical properties of the compatibilized low-density polyethylene (LDPE) blends (LDPE/TPS, LDPE/CS, and LDPE/CTPS) were investigated and compared with those of uncompatibilized LDPE/TPS, LDPE/CS, and LDPE/CTPS blends. Maleic-anhydride-grafted polyethylene was used as the compatibilizer. The enhanced tensile strength and elongation at break for the compatibilized LDPE/modified starch blends are a result of the improved compatibility between LDPE and the modified starch, which was confirmed by torque measurements and scanning electron microscopy.

• Macromolecular Research
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• v.14 no.6
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• pp.596-602
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• 2006

The effect of high-temperature spinning and poly(vinyl pyrrolidone) (PVP) additive on poly(vinylidene fluoride) (PVDF) hollow fiber membranes was investigated using differential scanning calorimetry, X-ray diffraction measurement, and scanning electron microscopy, together with the corresponding microfiltration performances such as water flux, rejection rate, and elongational strength. Using high-temperature spinning, porous hollow fiber membranes with particulate morphology were prepared through PVDF crystallization. The particulate structure of the membranes was further modified by the addition of miscible PVP with PVDF. Due to these effects, the rejection rate and strength of the fibers were increased at the expense of reduced water flux and mean pore size, which indicates that high-temperature spinning and PVP addition are vary effective to control the morphology of PVDF hollow fiber membranes for microfiltration.