• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.93-102
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• 2022

The goal of this study was to see how big data analytics (BDA) affected external audit procedures in the Middle East. The measurement model and structural model of this investigation were evaluated using PLS-SEM (3.3.3). The study sample members were (361) auditors who work in auditing companies in Kuwait, Saudi Arabia, the United Arab Emirates, Jordan, Bahrain, Egypt, Lebanon, and Iraq. A questionnaire was chosen to the study sample members electronically, and the study sample members were (5093) auditors who work in auditing companies in Kuwait, Saudi Arabia, the United Arab Emirates, Jordan, Bahrain, Egypt, Lebanon, and Iraq. To choose the sample, the researchers used a stratified random sampling procedure. The findings show that BDA has an impact on audit procedures at all phases of the auditing process, where it contributes to information delivery that helps auditors understand the client's internal and external environments, which in turn influences the choice to accept the audit assignment. Furthermore, by providing essential information, BDA enables auditors to simply run analytical procedures, estimate client risks, and understand and evaluate the internal control system. As a result, auditors must develop their abilities in the BDA field, as it adds to the creation of additional value for both auditors and their clients.

• The Research Journal of the Costume Culture
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• v.32 no.1
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• pp.17-37
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• 2024

This study examines the rise of the Body Positive Movement on TikTok and its role as a form of online content activism influencing the fashion design and industry. Through a combination of literature review and case study methodology, the study explores the expression techniques and thematic types of Body Positive Movement on TikTok. Reviews of literature, previous studies, online articles, fashion journals, and relevant search terms on TikTok informed a definition of Body Positive Movement and an analysis of its formation and rise. The research findings confirm the impact TikTok content on Body Positive Movement has on the fashion industry in addressing external factors (i.e., 'Appearance', 'Race', 'Aging', 'Physical Disability') and intrinsic factors (i.e., 'Acceptance of Diversity', 'Self-Esteem', 'Rejection of Stereotypes', 'Appropriate Representation', 'Information Provision'). The key external factor , 'Appearance', includes subcategories such as 'Body Shape', 'Body Hair', 'Skin', and 'Facial Features'. TikTok content creators on fashion creatively combine music, emojis, and visual storytelling to exhibit positive self-perception concerning these factors. A significant finding of the study is that short clips predominantly manifesting external factors differentiate into informative or enlightening videos associated with intrinsic factors. The study underscores Body Positive Movement's important influence on the fashion industry from design to presentation.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.10
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• pp.688-695
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• 2017

Compared to metal, CFRP has excellent mechanical characteristics in terms of intensity, hardness, and heat resistance as well as its light weight that it is used widely in various fields. Therefore, this material has been used recently in the aerospace field. On the other hand, the material has shortcomings in terms of its extreme vulnerability to damage occurring internally from an external impact. This study examined the intensity up to its destruction from repeated use with the internal impact of a CFRP laminated plate that had also been exposed to external impact obtain design data for the external plate of aircraft used in the aerospace field. For the experimental method, regarding the quasi-isotopic type CFRP specimen and orthotropic CFRP specimen that are produced with a different layer structure, steel spheres with a diameter of 5 mm were collided to observe the resulting impact damage. Through a 3-point flexural fatigue experiment, the progress of internal layer separation and impact damage was observed. Measurements of the flexural fatigue strength after the flexural fatigue experiment until internal damage occurs and the surface impacted by the steel spheres revealed the quasi-isotopic layer structure to have a higher intensity for both cases.

• Journal of Aerospace System Engineering
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• v.6 no.4
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• pp.29-33
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• 2012

This paper is focusing on the difference from experiment result and method through dynamic loaded from impact analysis about inertia measure unit of high speed projectile. At Inertia measure unit dynamic load is applied when the high speed projectile is operated by impact to inside. it is necessary to design inertia measure unit enduring from external effect with operating environment. Investigation of material deformation with high strain speed is performed for military purpose, and still concerned to many scientist. From this study, this paper will prove of impact analysis result through comparing with experiment result and method when applied dynamic load.

• Proceedings of the Korea Technical Association of the Pulp and Paper Industry Conference
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• 2001.11a
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• pp.183-199
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• 2001

Alternative way of shaping fibers suitable for papermaking was introduced. Impact refining, which was done simply by hitting wet fibers with a metal weight vertically, was intended to keep the fibers from shortening and to cause mostly internal fibrillation. Virgin chemical pulp, its recycled one and OCC were used in the experiment. It was noticed from the experiment that impact refining on virgin chemical pulp kept the fiber length and Increased bonding properties greatly, However, in the recycled fibers from the chemical pulp, fiber length and bonding properties were decreased. In OCC, which seems to contain fractions of semi-chemical pulp and mechanical pulp (GP), and which is recycled pulp from corrugated boxes, fiber length and bonding properties were decreased disastrously. We believe recycled cellulosic fibers (recycled chemical pulp and OCC in this case), which went through hornification, were less resistant to the mechanical impact than virgin chemical pulp. For virgin chemical pulp, impact refining allowed no significant fiber length shortening, high WRV, and high mechanical strength.

• Journal of the Korean Society of Safety
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• v.23 no.6
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• pp.34-37
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• 2008

The composite materials are widely used in the many applications of industry as well as aerospace field because of their high specific stiffness and strength which benefits the material and provides potential energy savings. However, composite materials also have a low property about external applied impact. In this paper, impact tests were conducted on different sample types(glass, carbon and kevlar composite) to obtain information such as absorbed energy and composite deformation using an instrumented impact test machine (DYNATUP 8250). 3 type samples were compared to experimental results. The data from impact test provided valuable information between the different type samples by wet lay up. This paper shows results of that kevlar composite has larger absorption energy and deformation than others.

• Journal of Digital Convergence
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• v.11 no.8
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• pp.175-182
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• 2013

These days, Supply chain integration is considered an important process of companies. It is an particular issue in traditional environment changes in the supply chain competition. The results of this study showed that Organization capability, strategic capability in innovation capabilities had a positive impact on information integration and strategic integration in supply chain external integration which influenced management performance in a positive direction.

• Journal of Institute of Control, Robotics and Systems
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• v.11 no.6
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• pp.543-549
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• 2005

This paper deals with modeling and analysis fer the landing motion of a human-body model. First, the dynamic model of a floating human body is derived. The external impulse exerted on the ground as well as the internal impulse experienced at the joints of the human body model is analyzed. Second, a motion planning algorithm exploiting the kinematic redundancy is suggested to ensure stability in terms of ZMP stability condition during a series of landing phases. Four phases of landing motion are investigated. In simulation, the external and internal impulses experienced at the human joints and the ZMP history resulting from the motion planning are analyzed for two different configurations. h desired landing posture is suggested by comparison of the simulation results.

• Knowledge Management Research
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• v.12 no.4
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• pp.55-75
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• 2011

Scant attention has been given to analyzing how knowledge sourcing strategies affect firm performance in SMEs and what are the differences between SMEs and large firms in the patterns of knowledge sourcing strategies adoption. This study attempts to advance the current literature by examining the impact of knowledge sourcing strategies on SMEs performance. The empirical segment of our work is based on data on knowledge sourcing strategies of SMEs and organizational performance from a sample of 166 Korean firms. Our results indicate knowledge sourcing adoption patterns of SMEs are different from large firms. In addition, the results confirm that substitutability between internal- and external-oriented, person- and external-oriented sourcing strategies. This study sheds new light on knowledge management (KM) research by identifying the relationship between knowledge sourcing strategies and SMEs performance.

• The Korean Journal of Financial Management
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• v.11 no.2
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• pp.175-193
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• 1994

This paper relates the valuation consequences of common-stock, convertible-debt and straight-debt offering announcements to the issuing firms' stock price performance in periods before the announcements. Similar to previous studies on equity offerings, we find that the announcement effects of security offerings, regardless of offering types, are negatively correlated with the short-term pre-offering stock returns. We show that the informational impact of the preceding earnings and dividend(E/D) announcements account for the previous findings of the negative correlation. We further report that security issues following 'good-news' E/D announcements result in larger stock price declines than issues following 'bad-news' E/D announcements. The finding is consistent with the hypothesis that the E/D information affects the investors' assessments of the firm's cash flow expectations and of the probability of external financing.