• The Journal of Asian Finance, Economics and Business
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• v.7 no.5
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• pp.41-50
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• 2020

The paper investigates the factors that affect the demand for a voluntary audit of small and medium-sized enterprises (SMEs) in Vietnam. A structured questionnaire survey of 284 SMEs was employed, preceded by in-depth interviews with auditors and SMEs' managers. The research used logistic regression estimator to address econometric issues and to improve the accuracy of the regression coefficients. The results show that the degree of director's view on voluntary audit, related stakeholder, degree of recommendation, and firm size have a statistically significant positive effect on audit decisions of SMEs while degree of audit fee has a statistically significant negative effect, and degree of subjective norm does not affect. This indicated that SMEs are more likely to have an external audit if they have some typical features: it is becoming larger in terms of size, and the directors consider that the audit has a relative benefit outweighing its cost. The research results suggested that Vietnam Government should make a statutory audit of SMEs' financial statements rather than make it an option for SMEs. The auditing firms were also recommended to actively take their audit services to SMEs rather than waiting for the SMEs' managers to contact them for their services.

• Proceedings of the KOSOMBE Conference
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• v.1997 no.11
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• pp.109-112
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• 1997

The Hydrodynamic performance of the trileaflet polymer prosthetic valves depends on the design of the leaflet and the physical properties of the leaflet membrane. In order to study the effect of leaflet membrane elasticity on the hemodynamic performance of trileaflet prosthetic valve, leaflet membranes are manufactured using two different polymers - Biospan and Tecoflex SG-93A. The hemodynamic performance parameters are measured under steady and physiological pulsatile flow, and compared with monoleaflet polymer valve(floating valve) and bileaflet mechanical valve(St. Jude Medical valve). Well designed trileaflet valve shows the lowest mean pressure drop among the tested valves. The trileaflet valves with Biospan membrane show lower pressure drop and back low comparing to those with Tecoflex membrane. More elastic membrane may provide wide opening area during systole and close membrane ree edge contact during diastole. Durability of trileaflet valves are also tested in vitro. Trileaflet valves with non-uniform membrane thickness ail within 17 days because of stress concentration. Trileaflet polymer valves with uniform membrane thickness perform well over 55 days without failure.

• Tunnel and Underground Space
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• v.5 no.1
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• pp.1-10
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• 1995

The behavior of a jointed rock mass depends mainly on the geometrical and mechanical properties of joints. The failure mode of a rock mass and kinematics of rock blocks are governed by the orientation, spacing, and persistence of joints. The mechanical properties such as dilation angle, shear strength, maximum closure, strength of asperities and friction coeffiient play important roles on the stability and deformation of the rock mass. The normal and shear behaviour of a joint are coupled due to dilation, and the joint deformation depends also on the boundary conditions such as stiffness conditons. In this paper, the joint constitutive law including the dilatant behaviour of a joint is numerically modelled using the edge-to-edge contact logic in distinct element method. Also, presented is the method to quantify the input parameters used in the joint law. The results from uniaxial compression and direct shear tests using the numeical model of the single joint were compared to the analytic results from them. The boundary effect on the behaviour of a joint is verified by comparing the results of direct shear test under constant stress boundary condition with those under constant stiffness boundary condition. The numerical model developed is applied to a complex jointed rock mass to examine its performance and to evaluate the effect of joint dilation on tunnel stability.

• Tribology and Lubricants
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• v.4 no.1
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• pp.43-55
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• 1988

A Study on the effect of the additives in lubricating oil was investigated on the basis of the thermal activated wear theory in terms of their wear behaviours, using four ballwear machine. The sample oils, which included diethyl-3, 5-di-t-butyi-4-hydroxy-benzyl phosphonate (DEP), ZDDP and TCP additives respectively, showed distinct wear characteristics depending upon the bulk oil temperature and the sliding velocity. The newly synthesized additive, viz., DEP showed excellent antiwear performance cornpared with the conventional additives, ZDDP and TCP. On the basis of the experimental results, it is reduced that the wear mechanism of the conventional additives, viz., ZDDP and TCP is the protective film formation and their antiwear capability is depending upon the shearing strength of the film formed. On the other hand, the new additive, DEP showed that the secondary activation energy was much eliminated and so, the thermal instability was reduced by the hydrogen scavenging reaction of the new additive, which was virtually an endothermic reaction process.In conclusion, a new concept of antiwear mechanism is estabilished and testified. And new chemical, which showed the function of hydrogen and free radical scavenging role, is synthesized and introduced as the new, highly antiwear effective lubricating oil additive.

• Food Science of Animal Resources
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• v.33 no.3
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• pp.395-402
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• 2013

Sodium chloride is used to improve various properties of processed meat products, e.g., taste, preservation, water binding capacity, texture, meat batter viscosity, safety, and flavor; however, many studies have shown that sodium chloride increases the resistance of many foodborne pathogens to heat and acid. Listeria monocytogenes has been isolated from various readyto- eat (RTE) meat and dairy products formulated with sodium chloride; therefore, the objective of this paper was to review the effects of sodium chloride on the physiological characteristics of L. monocytogenes. The exposure of L. monocytogenes to sodium chloride may increase biofilm formation on foods or food contact surfaces, virulence gene transcription, invasion of Caco-2 cells, and bacteriocin production, depending on L. monocytogenes strain and serotype as well as sodium chloride concentration. When L. monocytogenes cells were exposed to sodium chloride, their resistance to UV-C irradiation and freezing temperatures increased, but sodium chloride had no effect on their resistance to gamma irradiation. The morphological properties of L. monocytogenes, especially cell elongation and filament formation, also change in response to sodium chloride. These findings indicate that sodium chloride affects various physiological responses of L. monocytogenes and thus, the effect of sodium chloride on L. monocytogenes in RTE meat and dairy products needs to be considered with respect to food safety. Moreover, further studies of microbial risk assessment should be conducted to suggest an appropriate sodium chloride concentration in animal origin foods.

• Proceedings of the Korean Society of Precision Engineering Conference
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• 2002.10a
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• pp.172-175
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• 2002

High speed machining is one of the most effective technologies to improve productivity. It can give great advantage for manufacture of die and Moulds. However, when machining of micro groove in high speed machining a severely thermal damage was generated on workpiece and cutting tool. Generally, the cutting fluid is used to improve penetration. lubrication. and cooling effect. In order to rise the performance of lubrication. it contains extreme pressure agents (Cl, S, P). But the environment of work room go bad by those additive. Therefore, the compressed chilly air with oil mist system was developed to replace the conventional cutting fluid system. This paper carried out the tests to evaluate the machinability by the cutting environment in high speed micro groove machining of NAK80 (HrC40). Compressed chilly air with oil mist was ejected on the contact area between cutting edge and workpiece. The effect of this developed compressed chilly air with oil mist system was evaluated in terms of tool life. The results showed that the tool lift of carbide tool coated TiAlN with compressed chilly air mist cooling was much longer than that of the dry and flood coolant when cutting the material.

• Tribology and Lubricants
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• v.15 no.4
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• pp.335-342
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• 1999

Corrosion of the disk has been an ongoing concern for the manufacturers of hard disk drives. With the advent of magnetoresistive (MR) head, very low levels of corrosion and contamination become more critical since the raised defects and corrosion products on the disk surface-anything that heats the MR sensor due to the contact-can distort the output signal of the head. This phenomenon is called as thermal asperity. In this paper, the effect of corrosion as a form of Co migration on the occurrence of thermal asperity in MR drives was investigated. The corrosion test at high temperature (60$^{\circ}C$) and high relative humidity (80%) was emphasized in this study and the testing results at ambient condition were compared. The corrosion on the disks was characterized as the amount of Co ion migration using an ion chromatography (IC) and a time-of-flight secondary ion mass spectroscopy (TOF-SIMS). It is proved that corrosion on the disk surface after storage testing is closely correlated to the amount of Co ions migration from the magnetic layer to disk surfaces and higher Co migration causes more thermal asperities in the drive. In order to reduce Co migration, several methods such as burnishing process and structure of the carbon overcoat were investigated. It is found that the hydrogenated carbon overcoat shows the least Co migration among different types of overcoat layer. However, the most effective way to reduce Co migration is the application of Cr layer between the overcoat and the magnetic alloy layer.

• Tribology and Lubricants
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• v.34 no.1
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• pp.9-15
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• 2018

Modern high-performance automotive turbochargers (TCs) implement ceramic hybrid angular contact ball bearings in series with squeeze film dampers (SFDs) to enhance transient responses, thereby reducing the overall emission levels. The current study predicts the rotordynamic responses of the commercial automotive TCs (compressor wheel diameter = ~53 mm, turbine wheel diameter = ~43 mm, and shaft diameter at the bearing locations = ~7 mm) supported on ball bearings and SFDs for various design parameters of SFDs, including radial clearance, axial length, lubricant viscosity, and rotor imbalance conditions (i.e., amplitudes and phase angles) while increasing rotor speed up to 150 krpm. This study validates the predictive rotor finite element model against measurements of mass, polar and transverse moments of inertia, and free-free mode natural frequencies and mode shapes. A nonlinear rotordynamic model integrates nonlinear force coefficients of SFDs to calculate the transient responses of the TC rotor-bearing system. The predicted results show that SFD radial clearances, as well as phase angles of rotor imbalances, have the paramount effect on the dynamic responses of TC shaft motions.

• Journal of Physiology & Pathology in Korean Medicine
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• v.19 no.6
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• pp.1604-1609
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• 2005

The purpose of this research was to investigate the effects of Bopaewon-tang (BT) on allergic reaction. In the present study, we examined the effect of BT on type 1 and type tV allergic reaction. BT (500 mg/kg) did not affect the systemic anaphylaxis induced by compound 48180 and the passive cutaneous anaphylaxis induced by anti-dinitrophenyl (DNP)-IgE and DNP-human serum albumin in vivo. Also, BT did not affect the release of histamine from peritoneal mast cells in rats. In addition, BT did not affect the permeability of evans blue into peritoneal cavity, but inhibited the writhing syndrome induced by acetic acid. BT inhibited the delayed type hypersensitivity induced by SRBC and the contact dermatitis induced by dinitrofluorobenzene. These results indicate that BT may be useful for the prevention and treatment of type IV allergy related disease.

• Transactions of the Korean Society of Automotive Engineers
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• v.8 no.1
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• pp.163-171
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• 2000

The aim this study is to provide fundamental informations for the development of magneticfluid damper. To achieve the aim. the damping effect of magneticfluid is investigated by experiments that the diameter of inner circular bar and the input amplitude vary in the magnetic field generated by the permanent magnet and the electromagnet. From the study, the following conclusive remarks can be made. As the diameter of inner circular bar and the input amplitude increase. the damping effect is improved. And we can know that as the contact area between inner circular bar and magneticfluid increases, damping ratio is improved. Also we consider the cases that there is magnetism generated by electromagnet and DC voltage is supplied to electromagnet from 10V to 50V by 10V. In these cases, the amplitude ratio decreases sharply from 1.8 1.0 And for these cases, the damping ratio is .745.