• Cartoon and Animation Studies
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• s.39
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• pp.393-412
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• 2015

See and feel the emotion recognition is the image of a person variously changed according to the environment, personal disposition. Thus, the image recognition has been focused on the emotional sensibilities computer you want to control the number studies. However, existing emotional computing model is numbered and the objective is clearly insufficient measurement conditions. Thus, through quantifiable image Emotion Recognition and emotion computing, is a study of the situation requires an objective assessment scheme. In this paper, the sensitivity was represented by numbered sizes quantified according to the image recognition calculation emotion. So apply the principal attributes of the color image emotion recognition as a configuration parameter. In addition, in calculating the color sensitivity by applying a digital computing focused research. Image color emotion computing research approach is the color of emotion attribute, brightness, and saturation reflects the weighted according to importance to the emotional scores. And free-degree by applying the sensitivity point to the image sensitivity formula (X), the tone (Y-axis) is calculated as a number system. There pleasure degree (X-axis), the tension and position the position of the image point that the sensitivity of the emotional coordinate crossing (Y-axis). Image color coordinates by applying the core emotional effect of Russell (Core Affect) is based on the 16 main representatives emotion. Thus, the image recognition sensitivity and compares the number size. Depending on the magnitude of the sensitivity scores demonstrate this sensitivity must change. Compare the way the images are divided up the top five of emotion recognition emotion emotions associated with 16 representatives, and representatives analyzed the concentrated emotion sizes. Future studies are needed emotional computing method of calculation to be more similar sensibility and human emotion recognition.

• Journal of East Asia Management
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• v.4 no.1
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• pp.23-51
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• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• Journal of the Microelectronics and Packaging Society
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• v.31 no.2
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• pp.36-44
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• 2024

Copper electrodeposition technology is essential for producing copper films and interconnects in the microelectronics industries including semiconductor packaging, semiconductors and secondary battery, and there are extensive efforts to control the microstructure of these films and interconnects. In this study, we investigated the influence of crystallographic orientation on the local plastic deformation of copper films for secondary batteries deformed by uniaxial tensile load. Crystallographic orientation maps of two electrodeposited copper films with different textures were measured using an electron backscatter diffraction (EBSD) system and then used as initial conditions for crystal plasticity finite element analysis to predict the local plastic deformation behavior within the films during uniaxial tension deformation. Through these processes, the changes of the local plastic deformation behavior and texture of the films were traced according to the tensile strain, and the crystal orientations leading to the inhomogeneous plastic deformation were identified.

• Journal of Yeungnam Medical Science
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• v.15 no.1
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• pp.97-113
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• 1998

The sympathoadrenal system plays an important role in homeostasis in widely varing external environments. Conflicting findings, however, have been reported on its response to hypoxia. We investigated the effect of hypoxia on the sympathoadrenal system in dogs under halothane anesthesia by measuring levels of circulating catecholamines in response to graded hypoxia. Ten healthy mongreal dogs were mechanically ventilated with different hypoxic gas mixtures. Graded hypoxia and reoxygenation were induced by progressively decreasing the oxygen fraction in the inhalation gas mixture from 21%(control) to 15%, 10% and 5% at every 5 minutes, and then reoxygenated with 60% oxygen. Mean arterial pressure, central venous pressure and mean pulmonary arterial pressure were measured directly using pressure transducers. Cardiac output was measured by the thermodilutional method. For analysis of blood gas, saturation and content, arterial and mixed venous blood were sampled via the femoral and pulmonary artery at the end of each hypoxic condition. The concentration of plasma catecholamines was determined by radioenzymatic assay. According to the exposure of graded hypoxia, not only did arterial and mixed venous oxygen tension decreased markedly at 10% and 5% oxygen, but also arterial and mixed venous oxygen saturation decreased significantly. An increased trend of the oxygen extraction ratio was seen during graded hypoxia. Cardiac output, mean arterial pressure and systemic vascular resistance were unchanged or increased slightly. Pulmonary arterial pressure(PAP) and pulmonary vascular resistance(PVR) were increased by 55%, 76% in 10% oxygen and by 82%, 95% in 5% oxygen, respectively(p<0.01). The concentrations of plasma norepinephrine, epinephrine and dopamine increased by 75%, 29%, 24% in 15% oxygen and by 382%, 350%, 49% in 5% oxygen. These data suggest that the sympathetic nervous system was activated to maintain homeostasis by modifying blood flow distribution to improve oxygen delivery to tissues by hypoxia, but hemodynamic changes might be blunted by high concentration of nitrous oxide except PAP and PVR. It would be suggested that hemodynamic changes might not be sensitive index during hypoxia induced by high concentration of nitrous oxide exposure.