• The Journal of Asian Finance, Economics and Business
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• v.7 no.1
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• pp.9-17
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• 2020

This study examines the effect of financial reporting opacity and audit quality on stock price crash risk using listed firms in Japan. This study is the first research to examine the effect of financial reporting opacity on crash risk using a Japanese listed company. Furthermore, the effect of audit quality on crash risk is verified. High level auditors can mitigate crash risk by playing a role as a corporate governance device mechanism to reduce agency costs. We use a logistic regression and linear regression model to test whether financial reporting opacity and audit quality affect crash risk using listed firms in the Japanese stock exchange market during the fiscal years 2015 January through 2017 February. The results of this study suggest that the financial reporting opacity variable shows a positive relationship with CRASH, which states that a firm with more opaque financial reporting increases crash risk. The results suggest also that the firms audited by Big4 auditors experience less crash risk, implying that the audit quality in Japan can be one of the factors mitigating firm's crash risk. This study provides implications for financial reporting and audit quality to external stakeholders who wants to avoid losses.

• Journal of the Korean Society of Safety
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• v.30 no.5
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• pp.108-113
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• 2015

Plastic injection moulding machine is widely used for many industrial field. It is classified into mandatory safety certification machinery in Industrial Safety and Health Act because of its high hazard. In order to prevent industrial accidents by plastic injection moulding machine, it is necessary for designer to identify hazardous factors and assess the failure modes to mitigate them. This study tabulates the failure modes of main parts of plastic injection moulding machine and how their failure has affect on the machine being considered. Failure Mode & Effect Analysis(FMEA) method has been used to assess the hazard on plastic injection moulding machine. Risk and risk priority number(RPN) has been calculated in order to estimate the hazard of failures using severity, probability and detection. Accidents caused by plastic injection moulding machine is compared with the RPN which was estimated by main regions such as injection unit, clamping unit, hydraulic and system units to find out the most dangerous region. As the results, the order of RPN is injection unit, clamping unit, hydraulic unit and system units. Barrel is the most dangerous part in the plastic injection moulding machine.

• Journal of the Korean Society of Safety
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• v.33 no.5
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• pp.164-169
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• 2018

A detailed fatigue evaluation procedure was developed to mitigate the excessive conservativeness of the conventional environmental fatigue evaluation method for the pressurizer spray line elbow of domestic new nuclear power plants. The pressurizer spray line is made of austenitic stainless steel, which is relatively sensitive to the environmentally assisted fatigue, and has a low degree of design margin in terms of environmentally assisted fatigue due to the thermal stratification phenomenon on the pipe cross section as a whole or locally. In this study, to meet the environmental fatigue design requirements of the pressurizer spray line elbow, the new environmental fatigue evaluation has been performed, which used the ASME Code NB-3200-based detailed fatigue analysis and the environmental fatigue correction factor instead of the existing NB-3600 evaluation method. As a result, the design requirements for environmentally assisted fatigue were met in all parts of the pressurizer spray line elbow including the fatigue weakened zones by thermal stratification.

• Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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• v.29 no.7
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• pp.22-27
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• 2015

In this paper, the problem of voltage unbalancing in series-connected multiple electric double-layer capacitors(EDLCs) is studied. Good understanding of this problem is required in order to increase reliability and stability of an energy storage system comprising EDLCs. Existing methods to settle voltage unbalancing cannot mitigate the problem enough for each cell, since most method have been applied to each module. For equalizing between cells, Zener diode which is one of passive method have been well examined in literature. However, Zener have well not used in balancing due to heating problem. In addition, It is difficult to choose Zener diode fitted rating voltage of EDLC, because of its internal resistance. Thus, we proposed passive balancing using Zener diode by analyzing parasitic element of Zener and EDLC. To experimentally confirm the balancing effect, we compared in two occasions which are with and without passive. As a result, proposed passive balancing circuit mitigated unbalanced voltage gap between EDLCs.

• Journal of Microbiology and Biotechnology
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• v.20 no.9
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• pp.1288-1294
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• 2010

Rhizobium phaseoli strains were isolated from the mung bean (Vigna radiata L.) nodules, and the most salt tolerant and high auxin producing rhizobial isolate N20 was evaluated in the presence and absence of L-tryptophan (L-TRP) for improving the growth and yield of mung bean under saline conditions in a pot experiment. Mung bean seeds were inoculated with peat-based inoculum and NP fertilizers were applied at 30-60 kg/ha, respectively. Results revealed that imposition of salinity reduced the growth and yield of mung bean. On the contrary, the separate application of L-TRP and Rhizobium appeared to mitigate the adverse effects of salt stress. However, their combined application produced more pronounced effects and increased the plant height (28.2%), number of nodules per plant (71.4%), plant biomass (61.2%), grain yield (65.3%), and grain nitrogen concentration (22.4%) compared with untreated control. The growth promotion effect might be due to higher auxin production in the rhizosphere and improved mineral uptake that reduced the adverse effects of salinity. The results imply that supplementing Rhizobium inoculation with L-TRP could be a useful approach for improving the growth and yield of mung bean under salt stress conditions.

• Journal of Advanced Navigation Technology
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• v.13 no.1
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• pp.27-33
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• 2009

New optical transmission link techniques improving performance of WDM channels, each channel have bit rate of 40 Gbps, are proposed. The proposed optical link configuration consist of optical phase conjugator (OPC) placed at middle of total transmission length, and dispersion management (DM) as a role of compensating dispersion cumulated in transmission line. It is confirmed that Q-factor of total channels are improved by combining OPC and DM in optical transmission link as a result of following fact; DM not only mitigate the cumulated dispersion in total transmission line but also help OPC to compensate optical nonlinearities. And, it is confirmed that the improvement of Q-factor of overall WDM channels depends on net residual dispersion (NRD) of optical link.

• Nutrition Research and Practice
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• v.5 no.1
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• pp.80-87
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• 2011

The objectives of the study were to investigate job burnout and leader-member exchange (LMX) levels as well as to evaluate buffering effects of LMX on burnout among dietitians and chefs at institutional foodservices. Hypotheses were proposed based on the Job Demands-Resources model and LMX theory. The study population consisted of dietitians and chefs who were in charge of managing unit operations in a nationwide contract management company. Positive/negative affectivity, workload, job burnout, and LMX scales that bad been validated in previous research were adopted A total of 552 questionnaires were distributed and 154 responses were returned. Results indicated that respondents' burnout levels were moderate and emotional exhaustion was greater than cynicism. In terms of LMX, the surveyed dietitians and chefs showed higher respect toward their supervisors than loyalty. When positive affectivity and negative affectivity were controlled, workload influenced emotional exhaustion and professional efficacy significantly. With affectivity and workload controlled, however, LMX did not influence any dimensions of burnout. The moderating effect of LMX on the relationship between workload and cynicism was significant. That is, the effect of workload on cynicism was weak if the dietitians and chefs perceived the relationship with their supervisor positively. Based on the findings and literature reviewed, how to mitigate job burnout among foodservice managers is discussed.

• Journal of the Korean Professional Engineers Association
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• v.18 no.3
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• pp.1-20
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• 1985

The traffic congestion of Seoul city has been one of the most serious problems to be settled since the advent of 1970s. As a means to mitigate traffic mess, the authority concerned launched the construction of subway line 3 and 4 in 1980. The two Subway lines slated for completion by 1985 cross each other and run north-south direction, passing through the metropolitan area of Seoul city fraught with high-rise edifices and large-scale shopping centers, and, in order to reduce blasting vibration, NATM was executed for a distance of 10 Km, instead of ASSM previously employed when subway line 1 and 2 were constructed. Tunnel blastings were implemented, preceded by classifying the rocks at construction area into five categories, namely, hard rock, semi-hard rock, weak rock weathered rock and silt and by calculating their respective specific charges through standard test blastings, by employing the pre-splitting and smooth blasting with drilling patterns of burn cut type, so as not to cause damages to surface structures. Most of explosives used were the slurry of low specific gravity and low velocity, and the firings executed by the use of milli-second detonators. Empiric formula were also formulated to check blasting vibrations, based on the vibration allowable values of West Germany standard, for the application to vulnerable construction zones. Should the two lines be placed for public service in 1985, about 40% of the total traffic population of Seoul city amounting to 15 million as of 1984 is estimated to be carried by subway with no difficulties.

• Journal of Power Electronics
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• v.14 no.6
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• pp.1197-1207
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• 2014

Common-mode voltage (CMV) causes overvoltage stress to winding insulation and damages AC motors. CMV with high dv/dt causes leakage currents, which create noise problems for equipment installed near the converter. This study proposes a new pulse-width modulation (PWM) strategy for three-level T-type NPC inverters. This strategy substantially eliminates CMV. The principle for selecting suitable triangle carrier signals for the three-level T-type NPC is described. The proposed method can mitigate the peak value of CMV by 50% compared with the phase disposition pulse-width modulation method. Furthermore, the proposed method exhibits better harmonic spectrum and lower root mean square value for the CMV than those of the reduced-CMV method on the basis of the phase opposition disposition PWM scheme with modulation index higher than 0.5. The proposed modulation can easily be implemented using software without any additional hardware modifications. Both simulation and experimental results demonstrate that the proposed carrier phase-shift PWM method has good output waveform performance and reduces CMV.

• Journal of Construction Engineering and Project Management
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• v.8 no.2
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• pp.17-33
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• 2018

This study investigates the stability of professionals' cost variability factor-rankings across different levels of cost-variability and response scenarios. Descriptive statistics are used to examine the stability of factor-ranking for 20 cost variability factors and a Multinomial Logistic (MNL) regression model was implemented to examine the stability of cost variability factors across three cost variability levels. The finding on the descriptive statistics indicated that professionals' factors-rankings are stable only for external factors. The MNL regression results on factor-stability suggested that 8 out of the 20 evaluated factors were unstable determinant of lower cost variability levels. These factors are "risk associated with the project", "personal bias and poor professionalism of the estimators", "limited time available to complete the project", "lack of skills and experience by estimator" "geographical location of projects", "incomplete & rush designs for estimate", "unforeseen or unexpected site constraints", "high class bidders for the contractors". Similarly lack of experience and large size projects were observed to be unstable as well. These observations suggest that professionals' view on pre-tender cost variability factor-ranking yields unstable factor rankings hence should not be relied upon as the only mechanisms to mitigate cost related risks in construction projects.