• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.591-599
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• 2021

The increased risk in financial firms, due to Global Financial Crises and high international trade activities, has encouraged banks to use derivatives for both managing their financial risk and earning non-operating income simultaneously. The present study brings new evidence in the existing literature by determining the drivers behind financial derivative usage in Pakistani banks for 2011 till 2016. Moreover, the paper examines how risk plays a moderating role in determining the relationship between derivative usage and bank value. While assessing the determinants, a two-stage test has conducted, first, the logit regression was used to test the drivers behind the derivative usage in banks. Second, Tobit regression was run to analyze the factors leading to determine the extent of derivative usage. The findings demonstrate that Pakistani banks are using derivatives for both risk management and speculative motive as they are customers and users of derivatives at the same time. Empirical results, regarding moderating role of risk on the value implications of derivative usage, provide mixed findings as derivative usage gives value premium in case of non-systematic risk and foreign exchange risk. Whereas value discounts have been observed for cases where systematic risk is high and managers try to earn non-operating income from speculative activities.

• 대한화학회지
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• 제22권3호
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• pp.128-132
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• 1978

산화환원 전위차 적정에 있어, 수치미분법으로 얻은 적정곡선의 2차 미분이 0이 되는 점을 얻어 종말점으로 삼을 때, 그 오차의 성격을 전자계산기를 사용하여 계산하였다. 그 결과로부커 당량점이 포함되는 시약첨가량의 어느 부분에 당량점이 존재하는 가에 따라 종말점의 오차가 변화함을 알 수 있다. 오차는 그 중심점에서 당량점이 벗어남에 따라 증가하여 최대 오차는 첨가량의 약 1/2이다. 따라서 수치미분법으로 영 2차미분점을 얻는 경우에는 적정곡선의 최대 기울기의 점을 얻어 두 값을 비교해 보는 것이 바람직스럽다. 또 종말점 부근에서는 묽은 시약을 사용하여 적정하는 방법으로 오차를 작게 할 수 있다.

• 동의신경정신과학회지
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• 제21권3호
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• pp.19-27
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• 2010

Objectives : This study was designed to report the effect of acupuncture at GV 20(Baihui) evaluated by the second derivative of photoplethysmogram waveform(SDPTG) under stress. Methods : 15 healthy volunteers participated in this study. 1. After 5 minutes rest, mental stress was provided for 5 minutes. And then subjects rested for 15 minutes. SDPTG was recorded before and after mental stress and after 15 minutes restness. 2. After 5 minutes rest, mental stress was provided for 5 minutes. And acupuncture at GV 20 remained for 15 minutes. SDPTG was recorded before and after mental stress and after 15 minutes acupuncture. Results : 1. Mental Stress didn't make significant change at SDPTG. 2. In a comparison of pre-acupuncture and post-acupuncture at the GV 20, b/a ratio(P<0.05) and Sano aging index(P<0.05) was decreased significantly. Conclusions : We concluded that acupuncture at the GV 20 may be effective method to recover vascular function.

• 한국전기전자재료학회:학술대회논문집
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• 한국전기전자재료학회 1998년도 춘계학술대회 논문집
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• pp.79-82
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• 1998

Film characteristics of thin ONO dielectric layers for MONOS(metal-oxide-nitride-oxide-semiconductor) EEPRM was investigated by AES and AFM. Second derivative spectra of AES Si LVV overlapping peak provided useful information for chemical state analysis of superthin film. The ONO films with dimension of tunneling oxide 24${\AA}$, nitride 33${\AA}$, and blocking oxide 40${\AA}$ were fabricated. During deposition of the LPCVD nitride films on tunneling oxide, this thin oxide was nitrized. When the blocking oxide were deposited on the nitride film, the oxygen not only oxidized the nitride surface, but diffused through the nitride. The results of ONO film analysis exhibits that it is made up of SiO$_2$(blocking oxide)/O-rich SiON(interface/N-rich SiON(nitride)/-rich SiON(interface)/N-rich SiON(nitride)/O-rich SiON(tunneling oxide).

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.761-768
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• 2020

This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants' attributes, managers' attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers' and accountants' attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.

• 한국식품과학회지
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• 제24권5호
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• pp.408-413
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• 1992

신속간편법으로서 식품의 성분함량 측정에 이용되는 근적외 반사분광분석에서 문제가 되고 있는 시료의 균질도의 차이가 흡광도에 미치는 영향을 조사하고 흡광도로 나타난 수치를 수학적으로 처리함으로써 예측의 오차는 다음과 같이 감소하였다. 1. 세절도가 일정한 시료의 흡광도를 무변형, 1차 미분 및 2차 미분하여 calibration한 후 세절도가 다양한 시료의 성분을 예측한 결과 예측오차(standard error of prediction)는 수분함량에 있어서 1.478%, 0.658% 및 0.580%, 지방함량의 예측오차 0.949%, 0.637%, 및 0.527%이었으며 단백질 측정시 각각 0.514%, 0.493% 및 0.394%로 2차 미분의 예측오차가 모든 성분측정에서 가장 낮음을 알 수 있었다. 2. 세절도가 다양한 시료의 무변형, 1차 미분 및 2차 미분처리한 calibration을 이용하여 세절도가 다양한 시료의 성분을 예측한 결과 수분함량 예측오차는 각각 1.026%, 0.589% 및 0.568%, 지방함량 예측오차는 각각 0.828%, 0.639% 및 0.602% 이었으며 단백질함량 예측오차는 0.860%, 0.557% 및 0.399%로서 역시 2차 미분, 1차 미분, 무변형의 순으로 정확성이 높았다. 결과를 종합할 때 흡광도를 수학적으로 처리하여 calibration에 이용하므로서 calibration시료의 세절도에 관계없이 측정결과의 정확성은 높아졌다.

• 제어로봇시스템학회논문지
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• 제15권10호
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• pp.974-981
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• 2009

In this paper, a method of auto-tuning of PID (Proportional-Integral-Derivative) and PIDA (Proportional-Integral-Derivative-Acceleration) controllers is proposed that can be applied to a time-delayed second order model. The proposed identification method is based on step responses, but it can be easily automated rising digital controller unlike the existing graphical identification methods. We provide a ways to yield parameter identifications which is independent to initial values of the plants. The tuning rule is based on the pole-placement strategy and is formulated so that it can be implemented using a digital controller with ease.

• 대한수학회논문집
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• 제32권3호
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• pp.689-707
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• 2017

In this paper, a boundary version of Schwarz lemma is investigated. We take into consideration a function f(z) holomorphic in the unit disc and f(0) = 0, f'(0) = 1 such that ${\Re}f^{\prime}(z)$ > ${\frac{1-{\alpha}}{2}}$, -1 < ${\alpha}$ < 1, we estimate a modulus of the second non-tangential derivative of f(z) function at the boundary point $z_0$ with ${\Re}f^{\prime}(z_0)={\frac{1-{\alpha}}{2}}$, by taking into account their first nonzero two Maclaurin coefficients. Also, we shall give an estimate below ${\mid}f^{{\prime}{\prime}}(z_0){\mid}$ according to the first nonzero Taylor coefficient of about two zeros, namely z = 0 and $z_1{\neq}0$. The sharpness of these inequalities is also proved.

• Archives of Pharmacal Research
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• 제13권2호
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• pp.174-179
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• 1990

Second derivative (D2) spectrometry using ion-pair extraction technique was development for the determination of total glycyrrhetic acid (GA) in Glycyrrhizae Radix, Glycyr-rhizin (G) obtained from Glycyrrhizae Radix was hydrolyzed into GA in 2 N-HCI and methanol (1:1) and extracted from aqueous phase in the form of an ion-pair complex with tetrapentylammonium bromide (TPA) as a counter ion. Maximum D2 amplitude (Z value) was obtained when 1000-fold or greater molar ratio of TPA was used at pH 11. Reaction an effective extraction solvent of the ion-pair complex. The linearity of standard curve of ion-pair GA was obtained in the range of 4.120 $\mu$g/ml as GA. Assayed contents of GA in dry powder by D2 UV spectrometry and HPLC method were 5.31 $\pm$ 0.04% and 5.20 $\pm$ 0.008%, respectively.

• 전기의세계
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• 제14권2호
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• pp.14-24
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• 1965

The characteristics of servo-multipliers and its accuracies are analyzed. From the analysis a low cost high accuracy four quadrant servo-multiplier with first derivative output feedback is built. The multiplier servomechanism has a second order system response with a damping ratio of 0.8 and computing bandwidth of 4 cycles per second, and its tracking accuracy at low speed of 0.5 volt per second is 0.9 per cent of maximum output voltage and static accuracy is better than 0.6 per cent. Method of testing this multiplier and the results are also described. The test on the characteristics of the multiplier shows that the results agree with theoretical values satisfactorily, and justifies the use of the servo-multiplier for slow type analog computers.