• Title/Summary/Keyword: Panel Board

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The Impact of Demographic Characteristics of Board of Directors and Audit Committee on Financial Reporting Quality: An Empirical Study from Pakistan

  • SHAHEEN, Sanober;IQBAL, Muhammad Mazhar
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.1
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    • pp.345-352
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    • 2022
  • This study examines the impact of female representation on board of directors and audit committees on financial reporting quality, which also discusses the moderating role of family ownership in female representation on boards of directors and audit committees and financial reporting quality. The unbalanced panel is made up of 271 non-financial companies listed on the Pakistan Stock Exchange (PSX) from 2008 to 2019.The findings reveal that female representation on the board of directors has a large and negative impact on financial reporting, but female representation on the audit committee has a significant positive impact on financial reporting quality. Furthermore, the results reveal that family ownership has a negative impact on the relationship between female presence on boards of directors and financial reporting quality. Furthermore, the findings show that family ownership reduces the impact of female involvement in audit committees on the quality of financial reporting. However, family ownership has no direct impact on financial reporting quality.Our findings suggest that selecting females to serve on boards of directors and audit committees should be based on specific criteria (e.g., monitoring abilities, business competence, knowledge, and experience) rather than on family relationships.

Development of Test Method for Flat Panel Display Life Time Prediction during Atmospheric Particle Exposure (평판디스플레이의 대기중 분진농도에 따른 수명예측 시험방법 개발)

  • Yoo, Dong-Hyun;Lee, Gun-Ho;Choi, Jung-Uk;Ahn, Kang-Ho
    • Journal of the Semiconductor & Display Technology
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    • v.12 no.4
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    • pp.45-48
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    • 2013
  • The electronic device, such as flat panel display (FPD), is very important in our life as a means of communication between humans. Liquid crystal display (LCD), which is categorized as a flat panel display, has been used in many display products, especially in TV industry. An LED TV is composed of several electrical components, such as liquid critical module (LCM), analog to digital convertor (AD), power supplier, and inverter board. These modules are very vulnerable to particulate contamination, and causing malfunction or visibility degradation. In this study, we developed a test method for prediction of LCM's lifetime. The test system consists of carbon particle generation flame, dilution system, test chamber, and particle concentration monitoring instrument. Since the carbon particles are the most abundant in the atmosphere and easily absorb light, soot particles are used as a challenging material for this test. The concentration of generated soot particles is set around 4,000,000 #/cc, which is 400 times higher than that of usual atmospheric particles. Through this experiment, we deduced the relationship between the dust concentration and life time of the test specimen.

Physical and Mechanical Properties of Panels Fabricated with Particle and Fiber by Composition Types (구성형태(構成形態)에 따른 파티클과 파이버로 제조(製造)한 패널의 물리적 및 기계적 성질)

  • Yoon, Hyoung-Un;Lee, Phil-Woo
    • Journal of the Korean Wood Science and Technology
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    • v.20 no.2
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    • pp.9-22
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    • 1992
  • The aim of this research was to investigate physical and mechanical properties of various composition panels, each fabricated with a ratio of fiber to particle of 2 to 10. Type A consisted of fiber-faces and particle-core in layered-mat system. Type B consisted of fiberboard-faces on particleboard-core. Type C consisted of fibers and particles in mixed-mat system. The results obtained from tests of bending strength, internal bond, screw holding strength and stability were as follows: 1. The bending strength and internal bonding of both the Type A panel and the Type B panel were higher than those of the Type C panel and three-layered particle board. 2. The mechanical properties of the Type C panel showed the lowest values of all composition methods. It seems that the different compression ratios of the particle and fiber interrupted the densification of the fibers when hot pressed. 3. The dimensional stability of layered-mat system panels consising of fiber-faces and particle-core was better the than control particleboard. 4. In composition methods of particle and fiber, layered-composition method was more resonable than mixed-composition. The Type B panel had the highest mechanical properties of all the composition types. 5. The Type A panel was considered the ideal composition method because of its resistance to delamination between the particle-layer and the fiber-layer and because of its lower adhesive content and more effective manufa cturing process.

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Types & Characteristics of Chemical Substances used in the LCD Panel Manufacturing Process (LCD 제조공정에서 사용되는 화학물질의 종류 및 특성)

  • Park, Seung-Hyun;Park, Hae Dong;Ro, Jiwon
    • Journal of Korean Society of Occupational and Environmental Hygiene
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    • v.29 no.3
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    • pp.310-321
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    • 2019
  • Objectives: The purpose of this study was to investigate types and characteristics of chemical substances used in LCD(Liquid crystal display) panel manufacturing process. Methods: The LCD panel manufacturing process is divided into the fabrication(fab) process and module process. The use of chemical substances by process was investigated at four fab processes and two module processes at two domestic TFT-LCD(Thin film transistor-Liquid crystal display) panel manufacturing sites. Results: LCD panels are manufactured through various unit processes such as sputtering, chemical vapor deposition(CVD), etching, and photolithography, and a range of chemicals are used in each process. Metal target materials including copper, aluminum, and indium tin oxide are used in the sputtering process, and gaseous materials such as phosphine, silane, and chlorine are used in CVD and dry etching processes. Inorganic acids such as hydrofluoric acid, nitric acid and sulfuric acid are used in wet etching process, and photoresist and developer are used in photolithography process. Chemical substances for the alignment of liquid crystal, such as polyimides, liquid crystals, and sealants are used in a liquid crystal process. Adhesives and hardeners for adhesion of driver IC and printed circuit board(PCB) to the LCD panel are used in the module process. Conclusions: LCD panels are produced through dozens of unit processes using various types of chemical substances in clean room facilities. Hazardous substances such as organic solvents, reactive gases, irritants, and toxic substances are used in the manufacturing processes, but periodic workplace monitoring applies only to certain chemical substances by law. Therefore, efforts should be made to minimize worker exposure to chemical substances used in LCD panel manufacturing process.

A Study on the Unification of Arbitration Procedures for Korean Enterprises in Quingdao (칭따오 진출 한국기업을 위한 중재절차 통일화에 관한 연구)

  • Kim Suk-Chul
    • Journal of Arbitration Studies
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    • v.15 no.2
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    • pp.37-59
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    • 2005
  • Trade between Korea and Quingdao, Sandongseung has been developed into Private Trade from the Tributary Trade of Silla. Today there are around 6,000 Korean Enterprises in Quingdao, being $22.5\%$ of total Quingdao trades and $60\%$ in the number of investments and monetary scale. Korea is in the first rank among Quingdao's trade parteners. Trade Dispute Settlement System, however, is still in poor condition. It should be improved for the activation of trade. The big solution is the Unification of Arbitration Procedure. For it, First, The staff of The Korean Commercial Arbitration Board should be dispatched to Quingdao Arbitration Commission. Second, there should be common arbitration rules between two institutes.(The Korean Commercial Arbitration Board and Quingdao Arbitration Commission). Third, a single arbitration panel should be made. Fourth, there should be the unification of methods in choosing the place of arbitration and arbitrators. Finally, a common arbitration institute should be installed.

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A study on high speed, high precision auto-alignment system (고속 고정도 자동정렬장치에 관한 연구)

  • 박대헌;이성훈;김가규;이연정;이승하
    • 제어로봇시스템학회:학술대회논문집
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    • 1997.10a
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    • pp.32-35
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    • 1997
  • A recent development in the Flat Panel Display(FPD) industry requires an auto-alignment system which is operated in high speed and high precision. In the FPD production process, aligning photo-mask with respect to guide mark printed in the glass should be accomplished in the accuracy of sub-micron order. So the system has high bandwidth and needs a dedicated control system which is fast and robust enough to control linear motors in precise manner. Proposed auto-alignment system structure in this presentation which consists of the master controller board, the DSP position controller board which controls 3 axis precision linear motors, the servo system and the man machine interface software. Designed and tuned under repeated experiments, the proposed system showed a reasonable performance in the aspect of rise time and steady state error.

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Implementation of AHB1-AHB2 Multi-Bus Architecture Using Memory Selector (메모리 셀렉터를 이용한 AHB1-AHB2 다중버스 아키텍처 구조 구현)

  • Lee, Keun-Hwan;Lee, Kook-Pyo;Yoon, Yung-Sup
    • Proceedings of the IEEK Conference
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    • 2008.06a
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    • pp.527-528
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    • 2008
  • In this paper, several cases of multi-shared bus architecture are discussed and in order to decrease the bridge latency, the architecture introducing a memory decoder is proposed. Finally, a LCD controller using DMA master is integrated in this bus architecture that is verified due to RTL simulation and FPGA board test. DMA, LCD line buffer and SDRAM controller are normally operated in the timing simulation using ModelSim tool, and the LCD image is confirmed in the real FPGA board containing LCD panel.

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High Brightness Sign Board LCD Backlight (LCD 백라이트를 이용한 고휘도 사인보드)

  • Lim, Sung-Kyoo;Hur, Jeong-Wook;Park, Jong-Lee;Lee, Hwan-Woong;Oh, Myoung-Hwan
    • Proceedings of the Korean Institute of Electrical and Electronic Material Engineers Conference
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    • 2002.11a
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    • pp.522-525
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    • 2002
  • 본 논문에서는 고휘도 LCD 백라이트 유닛에 사용되는 직하방식 백라이트 제조 방법을 이용하여 저전력, 고휘도, 경박 단소의 광고용 사인보드를 설계 제작하였다. 광학 시뮬레이션을 이용하여 램프의 배치 등 을 설계하였으며. 최고 16개의 냉음극관 램프를 구동할 수 있는 인버터를 설계 제작하였다. 크기 $500mm{\times}400mm$의 광고판의 경우 두께는 35mm 이었으며 휘도는 15,000lux이었다.

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Analysis of Electrical Installation Survey at Conventional Markets (재래시장 전기설비 실태조사 분석)

  • Lee, Sang-Ick;Jeon, Hyun-Jae;Kim, Gi-Hyun;Bae, Seok-Myung
    • The Transactions of the Korean Institute of Electrical Engineers P
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    • v.57 no.2
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    • pp.186-191
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    • 2008
  • The conventional markets is badly damaged by a big fire because of no proper fire fighting management system. The cause of electricity fire is the aging and contact badness of electric equipment. The supervisory detecting system is needed to develop because the electric equipment is located to non visible and non exposing place. In this paper, we investigated the receiving and distributing board, the panel board and the fire prevention system of 17 domestic conventional markets. As a result of survey, capacity of distributing boards is mainly 600A and materials of distributing boards are synthetic resins 49%, metal 44%. ELB is mainly used as branch circuit breaker.

Gender Diversity and Financial Stability: Evidence from Malaysian Listed Firms

  • AL-ABSY, Mujeeb Saif Mohsen;ALMAAMARI, Qais;ALKADASH, Tamer;HABTOOR, Ammar
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.181-193
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    • 2020
  • This study examines the relationship between gender diversity (women on the board and women on the audit committee) and a firm's financial stability. The ordinary least square analysis was used to determine the relationship. To measure the financial stability of Malaysian suspect firms, i.e., firms with the lowest positive earnings, the Altman (1993) Z-Score measurement was utilized. The results indicate that women on the board are significantly and negatively associated with the firm's financial stability. That is, they are related to low financial stability, which contradicts the agency and resource dependence theories. Regarding women directors on the audit committee, there is no significant relationship with financial stability, meaning that they cannot protect the company against financial distress. These results are robust and do not change when using different measurements of gender diversity, one-year lag of independent variables, and other methods of analysis, namely random effect panel data. This study is the first to alert policymakers, stakeholders, researchers, and society in general to the need to re-evaluate and strengthen the role of women directors in improving firms' financial stability, particularly in emerging economies like Malaysia.