• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1205-1215
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• 2021

The study's purpose is to assess how board chairman tenure (BCT) contributes to limiting the earnings management practices (EM) in Iraqi banks. We compare the direct influence of the corporate governance mechanisms (CG) on EM practices and use BCT as a moderator that affects the influence of CG on EM. The sample of the study is the financial' firms listed on the Iraqi Stock Exchange for the period 2013-2018. Using purposive sampling data was collected from annual reports and data stream. We use the random effect model in panel data regression by using Stata to analyze the data. Findings proved that CG mechanisms insignificantly influence EM, except the meeting frequency was significant. By contrast, BCT had a positive and considerable influence as the moderating variable between CG and EM. These results suggested that the Chairman's tenure on the board lead to enhanced governance mechanisms to limit the EM practice in Iraqi financial firms. Accordingly, this study is one of the few studies in the Iraq environment that examine the influence of CG mechanisms on EM practices, in addition to examining the BCT as a moderator between CG and EM, thus, filling the gap in such studies in developing countries.

• 유통과학연구
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• 제20권9호
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• pp.47-59
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• 2022

Purpose: This study aims to analyze a triangulation model: 1) the effect of entrepreneurship education (EE) on entrepreneurship knowledge (EK) and entrepreneurship mindset (EM) and 2) the effect of EK on EM. Entrepreneurship education is a medium and pedagogical tool to cultivate EK and EM with the purpose enhancing of students who will be interested in entrepreneurial activities. Knowledge of adequate entrepreneurship is a stimulus strategic tool to develop the entrepreneurial mindset of students. Research design, data, and methodology: There were 278 respondents from Business and Non-Business both Indonesian and Malaysian students. The research design was quantitative and evaluated three hypotheses by PLS-SEM using WarpPLS v.7 software. Statistic descriptive for respondent used SPSS IBM v.26. Results: The results showed that the three hypotheses had supported with a significant level of p-value < 0.001. It's meant EE enhanced both EK and EM. Furthermore, increasing EM was not only by EE, but also EM could be increased through EK. Conclusions: The novelty of this research contributes to filling the knowledge gap in the development of pedagogy in the pursuit of entrepreneurship using a triangulation model of the relationship among EE, EK, and EM.

• 한국분말재료학회지
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• 제30권4호
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• pp.339-345
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• 2023

This study investigates the melting point and brazing properties of the aluminum (Al)-copper (Cu)-silicon (Si)-tin (Sn) alloy fabricated for low-temperature brazing based on the alloy design. Specifically, the Al-20Cu-10Si-Sn alloy is examined and confirmed to possess a melting point of approximately 520℃. Analysis of the melting point of the alloy based on composition reveals that the melting temperature tends to decrease with increasing Cu and Si content, along with a corresponding decrease as the Sn content rises. This study verifies that the Al-20Cu-10Si-5Sn alloy exhibits high liquidity and favorable mechanical properties for brazing through the joint gap filling test and Vickers hardness measurements. Additionally, a powder fabricated using the Al-20Cu-10Si-5Sn alloy demonstrates a melting point of around 515℃ following melting point analysis. Consequently, it is deemed highly suitable for use as a low-temperature Al brazing material.

• 4차산업연구
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• 제3권2호
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• pp.27-35
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• 2023

Purpose - In this study, the current author explores how Human Resource Management (HRM) is changing in the context of the Fourth Industrial Revolution (4IR). Understanding the distinctive features of HRM in this day is crucial, given how rapidly industries are changing due to technology. Research design, data, and methodology - This study adopts a thorough literature review methodology to pinpoint and clarify these distinctive characteristics, advancing our understanding of the role of HRM in the modern world. Regarding methodology, this study uses the PRISMA approach to systematically gather pertinent publications from various sources that have undergone peer review. Result - By carefully choosing and examining these studies, the present author was able to identify four crucial HRM traits that are representative of the Fourth Industrial Revolution. The findings emphasizes how common flexible work schedules are. Using data analytics to influence HRM decisions is increasingly important for maximizing hiring, reviewing performance, and fostering organizational growth. Conclusion - By recalibrating their HRM practices in the 4IR, businesses may encourage flexibility, innovation, and employee well-being. This work makes a substantial contribution to both HRM theory and practice and our comprehension of the transformative effects of the 4IR by filling a gap in the existing literature.

• 신재생에너지
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• 제18권1호
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• pp.17-28
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• 2022

This paper presents an effective Markov transition matrix (EMTM), which will be used to calculate the wind speed at the target site in a wind farm to accurately predict wind energy production. The existing MTS prediction method using a Markov transition matrix (MTM) exhibits a limitation where significant prediction variations are observed owing to random selection errors and its bin width. The proposed method selects the effective states of the MTM and refines its bin width to reduce the error of random selection during a gap filling procedure in MTS. The EMTM reduces the level of variation in the repeated prediction of wind speed by using the coefficient of variations and range of variations. In a case study, MTS exhibited better performance than other MCP models when EMTM was applied to estimate a one-day wind speed, by using mean relative and root mean square errors.

• 무역학회지
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• 제43권4호
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• pp.131-153
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• 2018

이 연구의 목적은 정략적으로 평가해오던 우리나라의 제1차 정보기술협정(ITA1) 이행성과를 정성적인 측면에서 보완하는 것이다. ITA와 같은 자유화 협정의 성과와 한계는 정량지표를 위주로 평가돼왔고, 지표가 보여주지 못하는 심도 있는 논의는 쉽게 간과돼왔다. 가장 성공적인 WTO 협정이자 우리가 가장 큰 수혜국이라고 평가되는 ITA1의 성과를 정성적인 측면에서 돌아 보는 것은 자유화 협정의 질적인 성과에 대한 논의를 통해 기존 이론의 간극을 메운다는 점에서 학문적 의의가 있다. 또한, 2차 ITA는 물론 FTA를 포함한 자유화 협정의 질적 이행성과의 향상을 위한 주안점과 시사점을 찾는다는 점에서 실천적 의의가 있다. 연구결과는 품목분류의 전문성과 함께 자유화가 이뤄지는 산업의 역량을 발전시키는 것이 자유화 협정의 수혜를 지속하는 데 중요하다는 것을 보여준다.

• 무역학회지
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• 제45권5호
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• pp.279-301
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• 2020

In the absence of any guidance under statutory law, such as the Rules for Construction of Policy, MIA 1906, judges should follow the general principles of interpretation that apply to all contracts. In simple terms, Contra Proferentem Rule means that if the contents of the terms and conditions are ambiguous, they are interpreted against the writer of the terms and conditions. In the Anglo-American Contract Law, the 'default rule' is an important judicial tool that can supplement defects in contract norms and reinforce the principle of private autonomy through gap-filling techniques related to the interpretation of contracts. In Korea, it is sometimes mentioned in case of precedent, and it has been established as a clear rule. This study analyzes the interpretation of terms and conditions is not in the form that the interpretation of other general contracts and other interpretation principles are valid, but contracts based on terms and conditions are also contracts, and as a general rule, the interpretation of terms and conditions is explained like the general contract interpretation.

• International journal of advanced smart convergence
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• 제12권4호
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• pp.246-259
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• 2023

This study explores the evolving landscape of consumer experiences in the context of pop-up stores, considering the shifts from product economy to service economy and now the experience economy. It investigates the factors influencing consumer word-of-mouth intentions by examining the interplay of pop-up store experiences, brand equity, brand charisma, and verbal intent. Using Schmitt's strategic experience modules and the Aaker brand equity model, the study employs quantitative methods and data analysis to uncover the relationships among these variables. Surprisingly, it finds limited associations between the aspects of the pop-up store experience and brand equity. However, it highlights the direct impact of brand equity on brand charisma, which subsequently influences consumers' intentions to share brand-related information. This research contributes to our understanding of word-of-mouth marketing for pop-up stores, filling a knowledge gap and offering valuable insights for academics and businesses navigating the evolving marketing landscape. It also emphasizes the significance of brand charisma in the context of transient in-store experiences and evolving consumer preferences.

• Structural Engineering and Mechanics
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• 제90권1호
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• pp.1-18
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• 2024

The present study conducts a thorough analysis of thermal vibrations in functionally graded porous nanocomposite beams within a thermal setting. Investigating the temperature-dependent material properties of these beams, which continuously vary across their thickness in accordance with a power-law function, a finite element approach is developed. This approach utilizes a nonlocal strain gradient theory and accounts for a linear temperature rise. The analysis employs four different patterns of porosity distribution to characterize the functionally graded porous materials. A novel two-variable shear deformation beam nonlocal strain gradient theory, based on trigonometric functions, is introduced to examine the combined effects of nonlocal stress and strain gradient on these beams. The derived governing equations are solved through a 3-nodes beam element. A comprehensive parametric study delves into the influence of structural parameters, such as thicknessratio, beam length, nonlocal scale parameter, and strain gradient parameter. Furthermore, the study explores the impact of thermal effects, porosity distribution forms, and material distribution profiles on the free vibration of temperature-dependent FG nanobeams. The results reveal the substantial influence of these effects on the vibration behavior of functionally graded nanobeams under thermal conditions. This research presents a finite element approach to examine the thermo-mechanical behavior of nonlocal temperature-dependent FG nanobeams, filling the gap where analytical results are unavailable.

• Restorative Dentistry and Endodontics
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• 제24권1호
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• pp.166-179
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• 1999

외과적 근관치료에서 근단부의 폐쇄성은 성공에 필수적이다. 그리고 외과적 근관치료시 근단부 역충전와동은 습기나 혈액에 의해 오염되기 쉬우며 와동을 이상적으로 건조하기가 항상 용이하지는 않다. 본 연구의 목적은 미세 치근단 수술법에서 치근단 역충전와동의 건조 방법이 폐쇄성에 미치는 영향을 연구하고자 함이다. 치근단 폐쇄성은 근단 누출 및 충전물-와벽 적합성으로 평가하였다. 치근단 역충전와동 건조방법에 따른 치근단 누출을 평가하기 위해서는 최근에 발거된 상악 대구치 구개측치근 125개를 와동건조 방법 및 혈액오염에 따라 4개의 군으로 분류하여 실험하였다. 각 시편치아에서 근관을 형성하고 측방가압법으로 충전한 후 각 군에 따라 저속 다이아몬드 절단기를 이용하여 치근단 3 mm를 절제하였으며 초음파 스테인레스 스틸 기구를 이용하여 깊이 3mm의 역충전 와동을 형성하고 IRM, Super EBA 또는 복합레진으로 역충전하였다. 시편을 2% methylene blue 용액에 7일간 침잠시킨 후 35% 질산 용액에서 용해시킨 다음, 원심분리한 상층액을 비색계를 이용하여 누출 색소의 흡광도를 측정하였다. 결과치는 이원변량분석법과 Duncan's Multiple Range Test를 이용하여 분석하였다. 역충전 와동 건조방법에 따른 충전물-와벽 적합성을 평가하기 위해서는 상악 제 1대구치의 구개측 치근 12개를 상기와 같이 4개 군으로 분류하여 근관충전, 역충전와동 형성, 와동 건조 및 역충전을 실험하였으며, 다음과 같은 결과를 얻었다. 1. 압축공기나 paper point로 와동을 건조한 군이, 역충전 와동을 IRM 간이충전재, Super EBA 시멘트 및 복합레진으로 충전한 경우 공히, cottton pellet 만으로 와동을 건조한 군에 비해 적은 치큰단 누출을 나타내었는데 이는 Super EBA 시멘트 충전군에서만 유의한 차이를 나타내었다(p<0.05). 그러나 충전재료에 관계없이 paper point로 와동을 건조한 군과 압축공기로 건조한 군 사이에는 유의한 누출의 차이가 나타나지 않았다. 2. 압축공기로 와동을 건조한 경우에는, 복합레진으로 충전한 군이 IRM이나 Super EBA로 충전한 군에 비해 유의하게 적은 치근단 누출을 나타내었다(p<0.05). 3. 와동을 혈액으로 오염시킨 경우에는, 역충전 와동을 IRM, Super EBA 및 복합레진으로 충전한 군 공히, 압축공기로 와동내부를 건조한 경우에 비해 유의하게 많은 치큰단 누출을 나타내었다(p<0.05). 4. IRM 간이충전재나 Super EBA 시멘트로 역충전와동을 충전한 경우, 와동측벽의 외측 1/2이 내측 1/2에 비해 넓은 충전물-치질 사이 틈을 나타내었다. 5. IRM 간이충전재, Super EBA 시멘트 및 복합레진으로 역충전와동을 충전한 경우 공히, 와동이 혈액에 의해 오염되었거나 와동을 cotton pellet으로만 건조한 경우가 paper point나 압축공기로 와동을 건조한 경우에 비해 와동기저부에 큰 틈을 나타내는 양상을 보였다.