• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.181-191
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• 2021

The aim of the study is to empirically investigate and analyze the influence of public welfare, audit findings, and follow-up of audit recommendations on audit opinion with the disclosure level of financial reports as an intervening variable using agency theory and signaling theory. To achieve this purpose, a quantitative research method was employed. Population of this study is Provincial Government Financial Reports in Indonesia for fiscal years 2016 to 2018. There were 84 financial reports that met the criteria of purposive sampling. The data were gathered from the websites of the Audit Board of the Republic of Indonesia and the Indonesian Central Bureau of Statistics. In this study, the hypothesis-testing tool is path analysis using the Statistical Package for Social Sciences version 15. Based on the multiple regression analysis, the results show that audit findings, public income, and the disclosure level of financial reports significantly influenced audit opinion. Besides, the follow-up of audit recommendations and public health significantly influenced audit opinion through the disclosure level of financial reports. This study suggests that, in order to have better audit opinion, local governments need to improve public welfare, follow-up audit finding, and disclose more details in financial report.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.395-405
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• 2021

The sophistication of technology information has led to a series of innovative activities in the economy, particularly in buying and selling products and services both conventionally and online. Currently online activities provide opportunities for customers to get the desired needs. The purpose of this research is to examine the effect of website quality, hedonic shopping motivation, and impulse buying on customers' satisfaction of online shopping in Indonesia. Eight online marketplaces are the focus of this research. This study uses a quantitative approach. This is a structural equation research with data obtained from 177 students through an online questionnaire using a five-point Likert scale; the selection criteria is having shopped online from various universities in Indonesia. The statistical testing tool used is SPSS 26.0, with the effect between variables determined using Partial Least Square (SmartPLS 3.0). The findings of this study indicate that the nine proposed hypotheses are accepted, positively and significantly, directly or indirectly, which are supported by previous research to reinforce the findings that have been found. The interesting attributes associated with this study are hedonic shopping motivation and impulse buying that mediate the relationship between website quality and customer satisfaction of online shopping in Indonesia's marketplace.

• 가정∙방문간호학회지
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• 제27권3호
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• pp.271-283
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• 2020

Purpose: This study aimed to develop a scale measuring the Tae-Wom in nurses. Methods: The initial items were based on an extensive literature review and in-depth interviews with seven nurses with varied careers. Thirty-five items were derived from a pilot survey. Data were collected from 196 hospital nurses, and analyzed to identify items of the scale as well as to verify the exploratory factor analysis, reliability, and validity of the scale. Results: The results of the exploratory factor analysis showed that six factors contained 26 items and 65.2% of the total explained variance. These six factors comprised negative behavior exhibited by the Tae-Wom recipient, personal character of the Tae-Wom giver, personal character of nursing unit managers, work attitude of the Tae-Wom giver, overwhelming workload, and unskilled relationships. Furthermore, convergent and discriminant validity testing verified these items. The internal consistency reliability was acceptable (Cronbach's α= .93), and Cronbach's α for each factor ranged from .62 to .90. Conclusion: The developed Tae-Wom scale will serve as a tool for verifying the Tae-Wom state in nursing organizations. Therefore, this scale is expected to mitigate the negative effects of the Tae-Wom.

• Steel and Composite Structures
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• 제39권1호
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• pp.81-93
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• 2021

Splitting tensile strength (STS) is an important mechanical parameter of concrete. This study offers novel methodologies for the early prediction of this parameter. Artificial neural network (ANN), which is a leading predictive method, is synthesized with two metaheuristic algorithms, namely atom search optimization (ASO) and equilibrium optimizer (EO) to achieve an optimal tuning of the weights and biases. The models are applied to data collected from the published literature. The sensitivity of the ASO and EO to the population size is first investigated, and then, proper configurations of the ASO-NN and EO-NN are compared to the conventional ANN. Evaluating the prediction results revealed the excellent efficiency of EO in optimizing the ANN. Accuracy improvements attained by this algorithm were 13.26 and 11.41% in terms of root mean square error and mean absolute error, respectively. Moreover, it raised the correlation from 0.89958 to 0.92722. This is while the results of the conventional ANN were slightly better than ASO-NN. The EO was also a faster optimizer than ASO. Based on these findings, the combination of the ANN and EO can be an efficient non-destructive tool for predicting the STS.

• International Journal of Computer Science & Network Security
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• 제21권11호
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• pp.105-110
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• 2021

Contact between Vehicle-to-vehicle and vehicle-to-infrastructural is becoming increasingly popular in recent years due to their crucial role in the field of intelligent transportation. Vehicular Ad-hoc networks (VANETs) security and privacy are of the highest value since a transparent wireless communication tool allows an intruder to intercept, tamper, reply and erase messages in plain text. The security of a VANET based intelligent transport system may therefore be compromised. There is a strong likelihood. Securing and maintaining message exchange in VANETs is currently the focal point of several security testing teams, as it is reflected in the number of authentication schemes. However, these systems have not fulfilled all aspects of security and privacy criteria. This study is an attempt to provide a detailed history of VANETs and their components; different kinds of attacks and all protection and privacy criteria for VANETs. This paper contributed to the existing literature by systematically analyzes and compares existing authentication and confidentiality systems based on all security needs, the cost of information and communication as well as the level of resistance to different types of attacks. This paper may be used as a guide and reference for any new VANET protection and privacy technologies in the design and development.

• Coupled systems mechanics
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• 제11권1호
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• pp.15-32
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• 2022

The comprehensive understanding of the fiber reinforced polymer behavior requires the use of advanced non-destructive testing methods due to its heterogeneous microstructure and anisotropic mechanical proprieties. In addition, the material response under load is strongly associated with manufacturing defects (e.g., voids, inclusions, fiber misalignment, debonds, improper cure and delamination). Such imperfections and microstructures induce various damage mechanisms arising at different scales before macrocracks are formed. The origin of damage phenomena can only be fully understood with the access to underlying microstructural features. This makes X-ray Computed Tomography an appropriate imaging tool to capture changes in the bulk of fibrous materials. Moreover, Digital Volume Correlation (DVC) can be used to measure kinematic fields induced by various loading histories. The correlation technique relies on image contrast induced by microstructures. Fibrous composites can be reinforced by different fiber architectures that may lead to poor natural contrast. Hence, a priori analyses need to be performed to assess the corresponding DVC measurement uncertainties. This study aimed to evaluate measurement resolutions of global and regularized DVC for glass fiber reinforced polymers with different fiber architectures. The measurement uncertainties were evaluated with respect to element size and regularization lengths. Even though FE-based DVC could not reach the recommended displacement uncertainty with low spatial resolution, regularized DVC enabled for the use of fine meshes when applying appropriate regularization.

• The Journal of Asian Finance, Economics and Business
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• 제9권2호
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• pp.121-131
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• 2022

The goal of the study was to see how quality management (QMA), strategy (STR), and innovative capability (INC) influence the competitive advantage of a Thai information communication technology (ICT) firm (COA). The researchers collected 431 surveys from Thailand's owners and managers employed in ICT enterprises from the beginning of June 2021 to the end of September 2021using diverse sample strategies. A questionnaire with an index of item-objective congruence (IOC) value of 0.60-1.00 and a reliability value of 0.92-0.96 was used as the research tool. Participants in the survey were requested to fill out a seven-level opinion survey posted on Google Forms. A latent variable structural equation model (SEM) path analysis using LISREL 9.1 was used for the four latent variables, 31 manifest variables, and the five hypotheses testing. The analysis showed that all three causal variables positively affected COA, which had a total effect (TE) R² value = 80% when combined with the other latent variables. Moreover, the values for the latent variables when ranked by total effect (TE) were STR, QMA, and INC with TE values of 0.95, 0.89, and 0.25, respectively. Finally, there were very strong influences from COA to STR (0.95), INC to QMA (0.86), and STR to QMA (0.71).

• 한국포장학회지
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• 제28권2호
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• pp.127-132
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• 2022

The growth of e-commerce market requires more delivery packagings, which protect goods from the damage factors on the delivery. In this study, we have analyzed the distribution environment data (vibration and impact) measured in previous study and compared with global standards (ISTA, ASTM), so that we developed the testing method for Field-to-Lab simulation suitable to the domestic delivery. In order to verify the efficacy of this method, we took the Field-to-Lab tests for 3 packaged products (detergents set, glass tableware set, small furniture), which has been frequent breakages or damages on the actual delivery by e-commerce order, so that we could find out the test results were similar to those of the actual delivery occasions. In addition, we could perform redesign and improvement of the parcel delivery packagings for safe transportation by taking this Field-to-Lab test repeatedly. This test methods was finally proposed to be Korean industrial standard (KS), and is expected to be useful as a designing tool for the packaging optimization between protecting goods and reducing packaging waste.

• International Journal of Computer Science & Network Security
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• 제23권8호
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• pp.77-84
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• 2023

The utilization of GPUs on general-purpose computers is currently on the rise due to the increase in its programmability and performance requirements. The utility of tools like NVIDIA's CUDA have been designed to allow programmers to code algorithms by using C-like language for the execution process on the graphics processing units GPU. Unfortunately, many of the performance and correctness bugs will happen on parallel programs. The CUDA tool support for the parallel programs has not yet been actualized. The use of a dynamic analyzer to find performance and correctness bugs in CUDA programs facilitates the execution of sophisticated processes, especially in modern computing requirements. Any race conditions bug it will impact of program correctness and the share memory bank conflicts to improve the overall performance. The technique instruments the programs in a way that promotes accessibility of the memory locations accessed by different threads well as to check for any bugs in the code of a program. The instrumented source code will be used initiated directly in the device emulation code of CUDA to send report for the user about all errors. The current degree of automation helps programmers solve subtle bugs in highly complex programs or programs that cannot be analyzed manually.

• 디지털산업정보학회논문지
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• 제19권1호
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• pp.57-76
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• 2023

This study analyzes the factors and effects on the users' intention to switch from contact center-oriented to AI chatbot-oriented customer services by combining Push-Pull-Mooring Model and provides insights for companies considering the adoption of AI chatbots. To test the model, we surveyed users with experience using chatbots at least once across different age groups. Finally, we analyzed 176 cases for the analysis using IBM SPSS Statistics and SmartPLS 4.0. The results of hypotheses testing rejected the hypotheses for variables of inconsistent quality and low availability of push factors and low switching cost of mooring factor while accepting the hypotheses for the tardy response of push factors and all pull factors. Therefore, these findings provide important implications for researchers and practitioners who wish to conduct research or adopt AI chatbots. In conclusion, users do not feel inconvenienced by the contact center-oriented service but also perceive high trust and convenience with AI chatbot-oriented service. However, despite low switching costs, users consider chatbots a complementary tool rather than an alternative. So, companies adopting AI chatbots should consider what features the users expect from AI chatbots and facilitate these features when implementing AI chatbots.