• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.389-395
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• 2020

Earnings management is a matter of concern for organizations because it affects the interests of stakeholders. This reduces the quality of information on financial statements of the organizations when the organization performs earnings management behavior. The objective of the article is to examine the impact of corporate governance on earnings management of all Vietnamese listed banks from 2015 to 2019. The article uses time-series data and ordinary least square (OLS) with Eviews 10.0 software to test the regression model. The agency and asymmetry information theory is used to explain the relationship between corporate governance and earnings management. The study results show that two variables - the foreign members of the board of directors and audit committee - have an opposite effect on earnings management behavior of Vietnamese listed banks. Therefore, the managers of listed banks need to raise awareness to express responsibility for honest and reasonable information on the financial statements. This creates trust and credibility for stakeholders. Moreover, Central bank of Vietnam should monitor regularly and enforce strict sanctions to limit earnings management behavior of listed banks. This contributes to improving the quality of accounting information in the Vietnamese banking sector to meet the trend of international economic integration.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제10권8호
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• pp.3585-3601
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• 2016

The error rate performance of circularly distributed antenna system is studied over Nakagami-m fading channels, where a dual-channel receiver is employed for the quadrature phase shift keying signals detection. To mitigate the Co-Channel Interference (CCI) caused by the adjacent cells and to save the transmit power, this work presents remote antenna unit selection transmission based on the best channel quality and the maximized path-loss, respectively. The commonly used Gaussian and Q-function approximation method in which the CCI and the noise are assumed to be Gaussian distributed fails to depict the precise system performance according to the central limit theory. To this end, this work treats the CCI as a random variable with random variance. Since the in-phase and the quadrature components of the CCI are correlated over Nakagami-m fading channels, the dependency between the in-phase and the quadrature components is also considered for the error rate analysis. For the special case of Rayleigh fading in which the dependency between the in-phase and the quadrature components can be ignored, the closed-form error rate expressions are derived. Numerical results validate the accuracy of the theoretical analysis, and a comparison among different transmission schemes is also performed.

• Journal of Contemporary Eastern Asia
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• 제16권1호
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• pp.22-45
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• 2017

The successful management of software (SW) projects is a continuous concern to managers, which is attributed to the contradictory demands that most projects are facing; meeting user requirements within time and budget limit while flexibly dealing risks during the progress of the projects. The present study asserts project performance and risk mitigation are not tradeoff but to be achieved simultaneously, which is called SW project ambidexterity. Drawing on the literature on organizational behavior, hypotheses are developed speculating the relation among project performance, risk mitigation, team collective improvisation, team behavioral integration, and team diversity. Using empirical data collected from 102 SW project teams of 507 team members in South Korea, empirical analysis indicates team collective improvisation is a significant antecedent to SW project ambidexterity, playing a pivotal role to balance the contradictory demands. Furthermore, team behavioral integration positively influences the degree of team collective improvisation, and the magnitude of the relation is partially contingent on the team members' age and major diversity. The present study advances theory by providing a context specific explanation about the SW project ambidexterity and its precedents.

• 제어로봇시스템학회:학술대회논문집
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• 제어로봇시스템학회 1991년도 한국자동제어학술회의논문집(국제학술편); KOEX, Seoul; 22-24 Oct. 1991
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• pp.1790-1795
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• 1991

The optimal load distribution for two cooperating robots is studied in this paper, and a new solution approach utilizing force ellipsoid is proposed. The load distribution problem is formulated as a nonlinear optimization problem with a quadratic cost function. The limit on instantaneous power is considered in the problem formulation as the joint torque constraints. The optimal solution minimizing energy consumption is obtained using the concept of force ellipsoid and the nonlinear optimization theory. The force ellipsoid provides a useful geometrical insight into the load distribution problem. Despite the presence of the joint torque constraints, the optimal solution is obtained almost as a closed form, in which the joint torques are given in terms of a single scalar parameter that can be obtained numerically by solving a scalar equation.

• 한국콘크리트학회:학술대회논문집
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• 한국콘크리트학회 1998년도 봄 학술발표회논문집(II)
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• pp.621-626
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• 1998

An experimental investigation on the reinforcing bar corrosion and relationshid of reinforcing bar and concrete bond strength has been conducted to establish the allowable limit of rust in the construction field. The reinforcing bars used in this study were rusted before embedding in concrete. The first component of this experiment is to make rust of reinforcing bar rust artificially based on Faraday's theory at certain rates such as 2, 4, 6, 8 and 10% of reinforcing bar weight. For estimation of the amount of rust by weight, Clarke's solution and Shot blasting were adopted and compared. Parameters include 240 and 450kg/㎠ of compressive strengths and diameter of reinforcing bar (16, 19 and 25mm) corresponding development length for pull-ort test. And, pull-out tests were carried. out according to KSF 2441 and ASTMC 234 to investigate the effect of the corrosion rate on reinforcing bar-concrete bond behavior. It is found from the test results that the test techniques for corrosion of bar used in this study is relatively effective and correct test method. Results shows that up to 2% of rust increases the bond strength regardless of concrete strength and diameter of reinforcing bar like the existing data. It might be because of the roughness from rust. As expected, the bond strength increases as compressive strength of concrete increases and the diameter of bar decreases.

• 한국지능시스템학회논문지
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• 제12권2호
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• pp.157-163
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• 2002

본 연구의 목적은 배치 특성의 정량화에 의해 배치 대안들을 비교할 수 있는 객관적인 평가 기준을 정림하는 것이다. 장비배치는 모든 구성 요소들의 기능을 최대로 하고 동시에 공간적인 제한 조건을 만족시키도록 여러 가지 장비들의 위치를 결정하는 설계단계이다. 선박의 경우 설계자가 제시하는 몇 가지 배치안 중 한 가지만 선택하게 되는데 이 과정은 숙련된 전문가의 경험, 지식, 판단에 대한 의존도가 매우 높고 또한, 객관적인 평가가 어렵다. 우리는 이러한 서술적인 언어로 된 것을 퍼지 이론을 통해 정량화하여 배치안을 객관적으로 평가할 수 있는 기준을 제시한다.

• 한국공간구조학회논문집
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• 제2권4호
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• pp.61-76
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• 2002

The structure system that is discreterized by continuous shells is usually used to make a large space structures and these structures show the collapse mechanisms that are captured at over the limit load, and snap-through and bifurcation are most well known of it. For the collapse mechanism, rise-span ratio, element stiffness and load mode are main factor, which it give an effect to unstable behavior. Moreover, resist force of structure can be reduced by initial condition and initial imperfection significantly. In order to investigate the instability of shell structures, the finite deformation theory can be applied and it becomes a nonlinear mathematics in which use equation of tangential stiffness incrementally. With an initial imperfection, using simple example and Flow Truss Dome, the buckling characteristics of space truss is main purpose of this paper, and unstable behavior is studied by proposed the numerical method. Also, by using MIDAS, this research work analyzes displacements and inner forces as the design load of model, and the ratio of buckling load of design load is investigated.

• Journal of Mechanical Science and Technology
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• 제20권12호
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• pp.2124-2135
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• 2006

In this paper, the reliability estimation of pipelines is performed by employing the probabilistic method, which accounts for the uncertainties in the load and resistance parameters of the limit state function. The FORM (first order reliability method) and the SORM (second order reliability method) are carried out to estimate the failure probability of pipeline utilizing the FAD (failure assessment diagram). And the reliability of pipeline is assessed by using this failure probability and analyzed in accordance with a target safety level. Furthermore, the MCS (Monte Carlo Simulation) is used to verify the results of the FORM and the SORM. It is noted that the failure probability increases with the increase of dent depth, gouge depth, operating pressure, outside radius, and the decrease of wall thickness. It is found that the FORM utilizing the FAD is a useful and is an efficient method to estimate the failure probability in the reliability assessment of a pipeline. Furthermore, the pipeline safety assessment technique with the deterministic procedure utilizing the FAD only is turned out more conservative than those obtained by using the probability theory together with the FAD. The probabilistic method such as the FORM, the SORM and the MCS can be used by most plant designers regarding the operating condition and design parameters.

• 한국가구학회지
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• 제20권4호
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• pp.339-357
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• 2009

Probability based design(PBD) method is independent of construction materials and uses real material properties unlike allowable stress design(ASD) that depends on small clear specimen property, also give quantitative safety and endurance lifetime of a certain material. Moreover, almost advanced country accepted PBD method instead of ASD method. So it is urgent to convert the current ASD method into the PBD method. However, there are wholly lacking of domestic researches related to current issue, and to solve several points in ASD method and to take advantage of PBD method, the conversion from the ASD method into the PBD method is a worldwide trend. Other domestic construction codes, such as steel or concrete constructions, accept the PBD method as well. Accordingly, to introduce PBD method into wood structural design, general theory, and preliminary data and methods were reviewed. With keeping this in mind, some important contents were reviewed, sorted some points for wood structural design that have distinctions against the other construction materials. Furthermore, the history of PBD method, and statistical data and theories for the PBD method, and preliminary data of resistance and load that are two random variables for the PBD method, and finally the difference between limit state design(LSD) and load and resistance factor design(LRFD) that were two superpowers in the PBD method.

• 경영과학
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• 제18권1호
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• pp.41-54
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• 2001

In this paper, we proposed a method to determine optimal wave source for mobile telephone communication. The approach is based on wave propagation simulation. Given a wave source we can determine wave propagation effects on every surfaces of wave simulation environment. The effect is evaluated as a cost function while the source’s position x, y, z work as variables for a parameter optimization. Wave propagated 3 dimensional space generates reflected waves whenever it hits boundary surface, it receives multiple waves which are reflected from various boundary surfacers in space. Three algorithms being implemented in this paper are based on a raytracing theory. If we get 3 dimensional geometry input as well as wave sources, we can compute wave propagation effects all over the boundary surfaces. In this paper, we present a new approach to compute wave propagation. First approach is tracing wave from a source. Source is modeled as a sphere casting vectors into various directions. This approach has limit in computing necessary wave propagation effects on all terrain surfaces. The second approach proposed is tracing wave backwards : tracing from a wave receiver to a wave source. For this approach we need to allocate a wave receiver on every terrain surfaces modeled, which requires enormous amount of computing time. But the second approach is useful for indoor wave propagation simulation. The last approach proposed in this paper is tracing sound by geometric computation. We allow direct, 1-relfe tion, and 2-reflection propagation. This approach allow us to save in computation time while achieving reasonable results. but due to the reflection limitaion, this approach works best in outdoor environment.