• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.353-359
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• 2021

The article analyzes the impact of internal control on the quality of accounting information in Vietnamese paper manufacturing enterprises, providing empirical evidence on factors affecting the quality of accounting information. To analyze the impact of internal control on the quality of accounting information, the researchers used questionnaires to conduct a survey of paper manufacturing companies. Research data is collected through emails and face-to-face interviews with managers, employees working in different positions, managers at all levels, chief accountants, and accountants, of 56 paper manufacturing enterprises in Vietnam. 321 questionnaires were distributed of which only 296 were valid and could be used in this study. Quantitative research was carried out with SPSS 25 software. Research results show that 3 factors have a positive influence on the quality of accounting information including control environment, accounting information system, and internal control procedures in Vietnamese paper manufacturing enterprises. Based on the findings, the author has made recommendations on the control environment, accounting information system, and internal control procedures in order to improve the effectiveness of internal control and the quality of accounting information of paper production enterprises, thereby contributing to improved competitiveness and operational efficiency.

• Atmosphere
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• v.33 no.5
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• pp.505-517
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• 2023

This study investigates the impacts of carbon neutrality and air quality control policies on near-term climate change in East Asia, by examining three Shared Socioeconomic Pathways (SSPs) scenarios from five climate models. Specifically, low carbon and strong air quality control scenario (SSP1-1.9), high carbon and weak air quality control scenario (SSP3-7.0), and high carbon and strong air quality control scenario (SSP3-7.0-lowNTCF) are compared. For these scenarios, the near-term climate (2045-2054 average) changes are evaluated for surface air temperature (SAT), hot temperature extreme intensity (TXx), and hot temperature extreme frequency (TX90p). In all three scenarios, SAT, TXx, and TX90p are projected to increase in East Asia, while carbon neutrality reduces the increasing rate of SAT and hot temperature extremes. Air quality control strengthens the warming rate. These opposed mitigation effects are robustly forced in all model simulations. Nonetheless, the impact of carbon neutrality overcomes the impact of air quality control. These results suggest that fast carbon neutrality, more effective than an air quality control policy, is necessary to slowdown future warming trend in East Asia.

• Proceedings of the KSME Conference
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• 2004.11a
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• pp.882-886
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• 2004

A nation have the regulation for a vehicle safety and interested in the side impact of a vehicle. But we spend a lot of money and time for the side impact test. So we must design a vehicle parts regard to the side impact test. This paper describes a new test method for side impact test. We used DFSS(Design For Six Sigma) process for design of door trim armrest. We searched the door trim armrest control factor and made the experiment plan. We researched the optimal design factor and improved the abdomen injury value of the human dummy.

• Proceedings of the KSME Conference
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• 2003.11a
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• pp.1419-1424
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• 2003

Impact analysis of TFT-LCD module is very complicated because the structure is assisted with thin, small and non-uniform geometry. Especially, finite element modeling is more difficult and need time-consuming efforts. In this study, we developed LCD Impact Analysis System (LIAS) for the purpose of reducing the analysis time without accuracy reduction. This system contains pre-meshing data, material database, shock condition, auto-reporting etc. PATRAN and DYNA3D is used for meshing and solving. Previously, we performed impact test and reviewed the accuracy of analysis results. Simply we can control design parameters, the procedure such as meshing, running and reporting which are partially auto-prepared. By adopting proposed system, it is expected to achieve efficient impact analysis of LCD module.

• Journal of Aerospace System Engineering
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• v.18 no.2
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• pp.1-11
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• 2024

This paper applies a relative impact angle control guidance law to a communication-based multi-missile network system with uncertainties and disturbances. The multi-missile network system is represented as a transitive reduction directed acyclic graph. Furthermore, this paper introduces both centralized and decentralized guidance laws based on the graph's structure. The relationship between these guidance laws is analyzed by comparing them based on the communication structure and the presence of system noise. To analyze the effects of decentralized optimal cooperative guidance law, this paper assumes uncertainty in missile dynamics and predicted impact point information for the relative impact angle control mission. Monte Carlo simulations are conducted for various mission environments to analyze the impact of communication and its structure on the system.

• Journal of Families and Better Life
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• v.26 no.5
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• pp.91-107
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• 2008

This study investigated the isolation hypothesis and the buffer hypothesis of Demand-Control-Support model in relation to activity satisfaction and psychological well-being. The subjects were 300 elderly women participating in productive activity for example paid work, voluntary activity, and grancdhildren care. This research tested four hypotheses concerning the DCS model. Is there support for the isolation hypothesis, such that the lowest level of activity satisfaction is experienced by the elderly women working in an isolation situation(high demand-low control-low support)? Is there support for the isolation hypothesis, such that the lowest level of psychological well-being is experienced by the elderly women working in an isolation situation(high demand-low control-low support)? Is there support for the buffer hypothesis, i. e. interaction between demand, control, and support, indicating a buffering effect of support on the negative impact of high strain on activity satisfaction? Is there support for the buffer hypothesis, i. e. interaction between demand, control, and support, indicating a buffering effect of support on the negative impact of high strain on psychological well-being? Major results of this study were as follows. and were supported. Activity satisfaction and psychological well-being of the elderly women in isolation situation was the lowest among the sample. was supported that family support level buffered the negative impact of high strain on activity satisfaction. But was not supported. Only main effect of demand level was showed on psychological well-being.

• Korean Journal of Applied Biomechanics
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• v.15 no.3
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• pp.31-49
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• 2005

The purpose of this study was to analyze the weight transfer patterns under the different golf swing types which are full swing control swing and putting stroke. Two women golfers participated in this study, one(165cm, 94.3kg)being classified as a low-handicap(LH)player, the other(165cm, 54.5kg) being classified as a high-handicap(HH) player. Both players are right-handed. Two force plates(Kistler, 9286AA) were synchronized with a motion capture system(Qualisys ProReflex MCU240). Anteriorposterior, mediolateral, and vertical forces were used as an indicator of the pattern of swing. Four discrete positions which are address, top of backswing impact, and finish were identified as an event and three phases which are backswing downswing, and follow-through between he events were also identified. The results showed that, at impact, the total force was 1.24BW ring the full swing 1.17BW during the control stroke, 1.00BW during the putting stroke. Depending on the golf swing types, the differences are existed. At impact, the distribution of forces is different with a low-handicap(LH) player and a high-handicap(HH) player. A LH player has 26% in right foot and 74% in left foot during the full swing 49% in right foot and 51% in left foot during the control swing 49% in right foot and 51% in left foot during the putting stroke. A HH, on the other hand, has 74% in right foot and 26% in left foot during the full swing 62% in right foot and 38% in left foot during the control swing 54% in right foot and 46% in left foot during the putting stroke. From address to top of backswing the amount of vertical forces are changed 43:57(right foot: left foot) to 76:24 during the full swing 47:53(right foot: left foot) to 75:25 during the control swing 50:50(right foot: left foot) to 54:46 during the putting stroke. The biggest weight transfer pattern took place in full swing and the control swing is next, and the putting stroke is the final.

• Transactions of the Korean Society of Automotive Engineers
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• v.16 no.4
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• pp.81-87
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• 2008

In this study, concerns the crashworthiness of the widely used vehicle structure, square thin-walled tubes, which are excellent on the point of the energy absorbing capacity. An experimental investigation was carried out to study the energy absorption characteristics of thin-walled square tubes subjected to dynamic crushing by axial loading to develop the optimum structural members. The impact velocity was tested in the rage $4.698{\sim}8.2m/s$. To efficiently review the collapse characteristics of these sections, the simulation have been carried out using explicit FEM package, LS-DYNA. The solutions compared with results the impact collapse experiment. Here, the controller are introduced to improve and control the absorbed energy of thin-walled square tubes in this paper. To predict and control the energy absorption, we designed it in consideration to the it's influence, height, thickness, wide ratio in this study. When the controller used, the experimental results of crushing of square tubes controlled by the controller's elements showed a good candidate for a controllable energy absorption capability in impact axial crushing.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.30 no.6
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• pp.1141-1149
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• 2020

Most of the industrial control network is an independent closed network, which is operated for a long time after installation, and thus the OS is not updated, so security threats increase and security vulnerabilities exist. The zero-day attack defense must be applied with the latest patch, but in a large-scale industrial network, it requires a higher level of real-time and non-disruptive operation due to the direct handling of physical devices, so a step-by-step approach is required to apply it to a live system. In order to solve this problem, utility-specific patch impact assessment is required for reliable patch application. In this paper, we propose a method to test and safely install the patch using the regression analysis technique and show the proven results. As a patch impact evaluation methodology, the maximum allowance for determining the safety of a patch was derived by classifying test types based on system-specific functions, performance, and behavior before and after applying the patch. Finally, we report the results of case studies applied directly to industrial control networks, the OS patch has been updated while ensuring 99.99% availability.

• 한국신재생에너지학회:학술대회논문집
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• 2008.05a
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• pp.126-129
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• 2008

Using a surplus head in presented water supply pipes, we have studied to improve the operating efficiency of small hydro generator, which was chosen for a test model with Sung-Nam and Bo-Ryong small hydro power plant. With regard to power control and countermeasure of water hammer impact, Finally we have represented the optimal control method through the synthetical analysis of existing system symptoms, operation efficiency, the effect of water hammer impact and system configuration.