• The Journal of Asian Finance, Economics and Business
• /
• 제7권11호
• /
• pp.707-715
• /
• 2020

Globalization has led to an increase in foreign banks' penetration. It is argued that the presence of foreign banks may affect the banking sector of the host countries in several ways including their competition level. It is mentioned that the presence of the foreign banks could heightened the level of competition in the banking sector. Nonetheless, the impact of the foreign banks on competition could be influenced by the degree of information sharing in the banking industry. This study investigates the role of information sharing in moderating the impact of foreign bank penetration on host banking sector competition in selected developing countries. We employ panel data samples of 54 developing countries during the period from 1998 to 2016. The estimation is carried out using the two-step system of the Generalized Method of Moments (GMM) regression technique. This technique is adopted due to its robustness to all forms of endogeneity. The findings of this study show that the presence of information sharing could affect the relationship between foreign banks' penetration and competition. They suggest that improvement in information sharing by a host country may help foreign banks to improve monitoring and reduce the moral hazard and adverse selection problem.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권10호
• /
• pp.219-230
• /
• 2020

With the largest number of Islamic financial institutions across the world, the demand for a qualified Sharia accountant in Indonesia is indeed inevitable. This study aims to examine the determinant factors of the intention for accounting students to become Certified Sharia Accountant. This study used quantitative method with primary data through questionnaire from 248 selected samples. The data is then analyzed by Partial Least Square Structural Equation Model. This research has used Theory of Planned Behavior combined with Islamic religiosity to explain 67.80% of the intention of accounting students to become Certified Sharia accountants. The test results indicate perceptions of greater job opportunities, good ethical reputation, Islamic religiosity, technical skills, and subjective norm that affects the intention to become Certified Sharia Accountants. The findings of this study contribute to the literature regarding career selection in the field of accounting in general and Certified Sharia Accountants in particular. The results of this study also have a practical impact on the academic world, including the recommendation for curriculum revision and redesign of the learning system. It also has a practical impact on the management of Islamic financial institutions to present them as a promising industry for accounting graduates to work in.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권10호
• /
• pp.717-728
• /
• 2020

The objective of this study is to explore the whole process of fraud risk management strategies that should be implemented by the organizations. Secondly, this study discusses the governance issues that arise at each stage of the process. For the purpose of this study, a content analysis of previous literatures is used as a technique for gathering data. This process usually involves codifying qualitative and quantitative information into pre-defined categories in order to derive patterns in the presentation and reporting of information. Based on our content analysis, we found that the fraud risk management process should be made of at least five stages which are inculcating the culture of managing risks in an organization, identifying the risks, evaluating the risks, determining preventive actions and implementing and reviewing stages. Our extended analysis of the fraud risk management process finds that a lot of governance issues arise in the fraud risk management process that should be solved by regulators and companies in order to ensure that fraud risk management process is embedded as corporate culture, not merely as a process. Among them are how to create the risk culture in an organization and whether auditors and risk management committees identify risks from each available source.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권10호
• /
• pp.1071-1080
• /
• 2020

This study aims to explore the critical success factors of the Water Public-Private Partnership (PPP) Projects in developing country with evidence from Indonesia. We all know that water is a basic need and therefore it becomes very important for the governments especially in the developing countries to develop and formulate a comprehensive water policy to deliver and manage the water services in the most appropriate manner as well tackle several challenges such as budget and project efficiency. In this context, PPP is a promising scheme to address the water problems, hence it becomes important to reveal the success factors of water PPP projects. An Analytic Hierarchy Process (AHP) questionnaire built from delphi methods is used to capture the perception of the relevant stakeholders in relation to the success factors. The results of this study show the most critical success factors in PPP water projects is the support and acceptance of the stakeholders from the community, whereas the private and public entities are the the second and third important factors. These findings contribute to the success of the PPP stakeholders by enhancing the policy-making decision process and by executing the water policies to support the development of PPP in the Water Sector.

• 한국독어학회지:독어학
• /
• 제8집
• /
• pp.175-197
• /
• 2003

Die vorligende Arbeit behandelt die Probleme der $Koh\"{a}renz$ und Interpretation von van de Velde unter einigen Gesichtspunkten, welche mit der Frage $zusammenh\"{a}ngen$: Wie wird Sprachverstehen $erm\"{o}glicht$? Nach van de Velde besteht der wissen­schaftliche Zugang zu den Sprachverstehensprozessen und Interpretationsstrategien darin, dass man Erkenntnisse $\"{u}ber$ ihre bedingenden Faktoren gewinnt Seine Arbeit versucht diese bedingenden Faktoren in folgenden Gegebenheiten aufzufinden: 1) in den innersprachlichen Gegebenheiten, 2) in den $Referenzzusammenh\"{a}ngen$, auf die sich innersprachliche Gegebenheiten beziehen, 3) in den Handlungskontexten, in denen die verwendeten Sprachgegebenheiten ihre Funktionen haben, 4) in den zwischenmenschlichen $Kormnunikationsrahmenverh\"{a}lnissen$, 5) in den kognitiven Prozessen des Sprachrezipienten, in der neuro(psycho)logischen Ausstattung des Sprachbenutzers. Genau gesagt, bleiben die folgenden Fragen trotzdem immer nur offen: 1) Kann jede Ebene $f\"{u}r$ die $Koh\"{a}renz$ bei van de Velde in der Wirklichkeit schon da sein? 2) Sind die Wertigkeiten jeder Ebenen gleich? 3) Muss die $Koh\"{a}renz$ zwischen Inferenz und Verstehen sein? 4) Gibt es irgendeine Einheitstheorie, solche $interdisziplin\"{a}re$ Faktoren zu beherrschen?

• Journal of Radiation Protection and Research
• /
• 제41권4호
• /
• pp.373-377
• /
• 2016

Background: Experiments with small electrochemical apparatus were previously carried out for detecting low-energy neutrinos under irradiation of reactor neutrinos and under natural neutrino environment. The experimental result indicated that the output current of reactor-neutrino irradiated detector was appreciably larger than that of natural environmental one. Usual interaction cross-sections of neutrinos are quite small, so that they do not explain the experimental result at all. Materials and Methods: To understand the experimental data, we propose that some biological products may generate AV-type scalar field B0, leading to a large interaction cross-section. The output current generation is ascribed to an electrochemical process that may be assisted by weak interaction phenomena. Dissolved oxygen concentrations in the detector solution were measured in this study, for the purpose of understanding the mechanism of the detector output current generation. Results and Discussion: It was found that the time evolution of experimental output current was mostly reproduced in simulation calculation on the basis of the measured dissolved oxygen concentration. Conclusion: We mostly explained the variation of experimental data by using the electrochemical half-cell analysis model based on the DO concentration that is consistent to the experiment.

• Membrane and Water Treatment
• /
• 제11권5호
• /
• pp.333-344
• /
• 2020

Advances in industrial development and waste management over several decades have reduced many of the impacts that previously affected ecosystems, however, there are still processes which discharge hazardous materials into environments. Among industries that produce industrial wastewaters, textile manufacturing processes play a noticeable role. This study was conducted to test a novel continuous combined commercial membrane treatment using polyvinylidene fluoride (PVDF), ultrafiltration (UF), and polyamide (PA) nanofiltration (NF) membranes for textile wastewater treatment. The synthetic textile wastewater used in this study contained sodium silicate, wax, and five various reactive dyes. The results indicate that the removal efficiency for physical particles (wax and resin) was 95% through the UF membrane under optimum conditions. Applying UF and NF hybrid treatment resulted in total effective removal of dye from all synthetic samples. The efficiency of sodium silicate removal was measured to be between 2.5 to 4.5% and 13 to 16% for UF and NF, respectively. The chemical oxygen demand in all samples was reduced by more than 85% after treatment by NF.

• 한국컴퓨터정보학회:학술대회논문집
• /
• 한국컴퓨터정보학회 2014년도 제49차 동계학술대회논문집 22권1호
• /
• pp.9-13
• /
• 2014

The performance of large scale software applications has been automatically increasing for last few decades under the influence of Moore's law - the number of transistors on a microprocessor roughly doubled every eighteen months. However, on-chip transistors limitations and heating issues led to the emergence of multicore processors. The energy efficient ARM based System-on-Chip (SoC) processors are being considered for future high performance computing systems. In this paper, we present a case study of two widely used parallel programming models i.e. MPI and MapReduce on distributed memory cluster of ARM SoC development boards. The case study application, Black-Scholes option pricing equation, was parallelized and evaluated in terms of power consumption and throughput. The results show that the Hadoop implementation has low instantaneous power consumption that of MPI, but MPI outperforms Hadoop implementation by a factor of 1.46 in terms of total power consumption to execution time ratio.

• 한국식품영양학회지
• /
• 제12권4호
• /
• pp.421-426
• /
• 1999

The major flavor compounds of Takju mash which was brewed with a modified Nuruk made by inocu-lation and cultivation of Rhizopus japonicus T2, Aspergillus oryzae L2 and Hansenula sp. BC26 isolated from Nuruk, were analyzed, as compared with those with current fermenting agents such as commerical Nur-uk and rice koji of Aspergillus kawachii. The contents of isoamyl alcohol isobutyl alcohol and ethyl acet-ate which were known as aroma compounds in Takju were much higher in mash of modified Nuruk than in that of commercial Nuruk or ricd koji. The major organic acids were lactic fumalic and succinic acid in mash of modified and lactic and acetic acid in mash of commercial Nuruk and citric lactic and suc-cinic acid in mash of rice koji. The contents of total organic acids were 5,146mg/L, 1,706mg/L and 1, 388 mg/L in mash of commercial Nuruk rice koji and modified Nuruk respectively. The major free amino acids were glutamic acid alanine proline and histidine in mash of modified Nuruk and glutamic acid proline leucine and histidine in mash of commercial Nuruk and arginine proline and glutamic acid in mash of rice koji. The contents of total free amino acids were 14,090mg/L 12,202mg/L and 7,152 mg/L in mash of modified Nuruk commercial Nurcuk and rice koji respectively. Therefore it seemed that the Takju mash of modified Nuruk was better than that of commercial Nuruk or rice koji.

• 한국산림과학회지
• /
• 제95권5호
• /
• pp.524-531
• /
• 2006

Neem tree (Azadirachta indica), native to the Indian sub-continent, has been known since the ancient time for its medicinal and insect repellent properties. In recent years, Neem has attracted global attention due to its potential as a source of natural drugs and also environment-friendly pesticides. In the households. The distribution and traditional practice on Neem can be important to the agriculturist, ethno-pharmaceutical developers and to the rural development practitioners in Bangladesh. An exploratory survey on the distribution and traditional practice on Neem tree in the rural homesteads of Chittagong coastal plain, Bangladesh, was conducted over a period of three months from September 2002 to November 2002. It was found that maximum, 64% households used seedling as planting material having 40% maximum sources Within the major tree species present in the homesteads, Neem accounted for 12% among the total individuals. It was found that the availability of Neem trees was found maximum, 31%, in the homesteads of medium sized households. Maximum, 42% individuals of Neem were found within the DBH of 10.1 to 20 cm; and 37% within the 3.1 to 6 m height classes. Neem trees were found to be used maximum, 88% for furniture. The findings of the study will be of immense importance for the rural development practitioners and ethno pharmacological developers in Bangladesh.