• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.401-407
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• 2020

Earnings management behavior is the use of accounting procedures, through accounting policies, to intentionally purposeful control in the provision of information to users. The purpose of this paper is to examine the relationship between ownership structure factors and earnings management behavior of 30 Vietnamese commercial banks. The paper uses the ordinary least square method to examine this relationship and employs time series data of 15 years from 2005 to 2019. The study also uses agency theory an asymmetric information theory. The authors examined six independent variables related to the ownership structure and these variables are typical of Vietnamese commercial banks. The results of the study show that the foreign ownership ratio is an opposite effect, while the ownership concentration variable has a positive effect on earnings management behavior of Vietnamese commercial banks. Based on that, the article proposes a number of policy suggestions for the State bank of Vietnam and Board of directors of commercial banks as well as investors to identify and to limit the earnings management behaviors of Vietnamese commercial banks. This contributes to ensuring information transparency as well as improving the quality of accounting information of Vietnamese commercial banks in the coming years.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.377-388
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• 2020

The research identifies hypotheses evaluating the impact of board characteristics on the risk of the commercial bank as well as examining the determinants of bank risk in Vietnam over a 10-year period, starting from 2008. Also, in this research, the differences between the roles of women and men in decision-making are tested. Based on this decision, risks of the banks may arise. Ordinary least squares(OLS) regression, Random effect method, and Fixed effect method are used to estimate the factors that have an impact on bank risk for dataset of all commercial banks in Vietnam. The results found that equity-to-asset ratio, bank performance and the economic growth have an inverse relationship with bank risk, while the size of bank has a positive relationship with the bank risk. One of the highlights of this paper is a demonstration of the relationship between CEO's gender and bank risk. The test result shows that the bank led by a female faces a higher overall risk level and credit risk than a bank led by a male. Based on this result, the paper also makes recommendations to Government, the State Bank of Vietnam and the commercial banks for effective risk management.

• Preventive Nutrition and Food Science
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• v.11 no.2
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• pp.146-154
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• 2006

Structural modification of corn starch by gamma irradiation was evaluated for under dry conditions at varied intensities from 0 to 40 kGy. Under scanning electron microscopy, the granule shape of corn starch was not significantly affected by the irradiation up to 40 kGy. In addition, X-ray diffraction and melting patterns of the irradiated starches were similar to those of the native starch, indicating that crystalline regions in the starch granules were not changed by irradiation. However, the pattern of gel permeation column chromatography showed a significant increase in partial hydrolysis of gamma irradiated starch samples. The degree of polymerization and the paste viscosity of irradiated starch samples dose-dependently decreased significantly with irradiation, and increased solubility and clarity were observed in the irradiated starch solution. In addition, the degree of retrogradation decreased as irradiation dose increased. Irradiation of corn starch has advantages over the ordinary acid or the enzyme hydrolysis modification methods. It does not affect the granular shape and crystalline phase of starch during hydrolysis, and the process can be carried out in dry state.

• Transactions of the Korean Society of Mechanical Engineers
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• v.16 no.9
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• pp.1711-1721
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• 1992

A nonlinear dissipative dynamical system can often have multiple attractors. In this case, it is important to study the global behavior of the system by determining the global domain of attraction of each attractor. In this paper we study the global behavior of a forced beam with two mode interaction. The governing equation of motion is reduced to two second-order nonlinear nonautonomous ordinary differential equations. When .omega. /=3.omega.$_{1}$ and .ohm.=.omega $_{1}$, the system can have two asymptotically stable steady-state periodic solutions, where .omega./ sub 1/, .omega.$_{2}$ and .ohm. denote natural frequencies of the first and second modes and the excitation frequency, respectively. Both solutions have the same period as the excitation period. Therefore each of them shows up as a period-1 solution in Poincare map. We show how interpolated mapping method can be used to determine the two four-dimensional domains of attraction of the two solutions in a very effective way. The results are compared with the ones obtained by direct numerical integration.

• The KSFM Journal of Fluid Machinery
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• v.17 no.4
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• pp.53-58
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• 2014

Vacuum pump transfers waste that is pulverized by integrated macerator. For this reason, unlike ordinary pump systems, there is a rotating macerator ahead of impeller for pulverizing. It is hard to predict numerical solution because area of Inlet flow path changes according to the rotation angle of the integrated macerator. So, in this study, the verification of performance evaluation method of Marine vacuum pump were numerically studied by commercial ANSYS CFX 13.0 software. We select a model of performance evaluation for study, and we analyze change of inlet flow path of integrated macerator according to rotation angle. We generate 5 model sets according to rotation angle of the integrated macerator. And we evaluate their performance by numerical analysis. Then, we analyze internal flow field and performance according to rotation angle of the integrated macerator based on numerical analysis result. In addition, we compared with experimental data for validity of numerical result by using steady state analysis.

• Proceedings of the Korea Technology Innovation Society Conference
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• 2003.11a
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• pp.345-357
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• 2003

The paper discusses a novel educational initiative in e-commerce pedagogy where students work on an e-government project. The paper describes a two-semester joint e-government project conducted by the town of Amherst, NY, and the State University of New York at Buffalo. During the first semester, students in a graduate e-commerce course in the School of Management were instructed to identify and analyze management issues valuable for small or middle size local government. In the second semster graduate students from the Department of Computer Science and Engineering designed and implemented prototypes of three e-government portals: an on-line action site for governmental procurement (E-Procurement), a portal for reservation of community recreation facilities (E-Recreation), and a portal for online dog registration (E-DogRegistration) combining a central registry of dog owners with distributed veterinarian databases. The objective of this initiative is twofold. First, it saves the local government resources by eliminating duplication of services and by using students as developers. Second, it provides students with real life hands-on experience. The paper discusses both the technical issues involved in the implementation of the project, and the management issues that need to be taken into account to enhance the e-commerce experience for the ordinary citizen and local governments.

• Journal of the Korean Society of Environmental Restoration Technology
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• v.9 no.4
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• pp.36-51
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• 2006

Although the demand and necessity for the facilities of nature environmental conservation and its utilization have been increased recently, the local governments has been experiencing difficulties to launch the facilities since there are no confirmed principles or guidelines for the direction of the facility and distinctions from the ordinary parks. In this regard, the aim of this paper is to provide the overall framework for establishing the facility by equipping checklists from planning to operational stage. The stages are disengaged into 5 steps of siting feasibility, planning, preliminary environmental assessment and environmental impact assessment, design, construction, and operation. This paper also include the recommendations to vitalize the existing facilities, of which expansion of educational program development; utilization of various manpower; provision of appropriate settings; strengthened monitoring; and increased public relations. Furthermore, it is suggested to consider the strengthened local characteristics, reviewing management plan at the stage of applying a new facility establishment to the concerned authority, fostering experts, and expansion of the facilities through restoration of environmentally damaged areas for a new facility.

• Proceedings of the Korean Society for Technology of Plasticity Conference
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• 1997.10a
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• pp.93-97
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• 1997

Since the modified membrane element has the same external appearance as the ordinary membrane element, it is not able to apply the thickness variation of sheet metal in the blank holder to the contact treatment and the equally distributed blank holding force should be inevitably imposed on sheet metal along the periphery regardless of the contact status. But sheet metal does not contact with the blank holder at the periphery, nor the blank holding force is distributed uniformly along the boundary. To impose the blank holding force properly, the scheme is improved so that the blank holding force at each node imposed on sheet metal is dependent on the calculated thickness derivation and a state of equilibrium with the total blank holding force. The validity of the improved scheme is demonstrated with the simulation of cylindrical and rectangular cup deep drawing.

• Journal of the Korean Society of Clothing and Textiles
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• v.35 no.10
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• pp.1252-1263
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• 2011

This study examined the current state of snowboarding apparel. We investigated the preferred design, the required functions, and inconvenient factors in snowboard apparel through interviews with snowboard pro-players and questionnaires with functional apparel consumers. The research was conducted as follows. In order to raise problems through interviews with pro-snowboarders and grasp the individual traits of consumers, a survey was conducted with male and female consumers in their 20s-30s who enjoy snowboarding and those who had purchased specialized brand snowboarding apparel more than once. After the survey with consumers, this study set the classification standard for snowboard maniacs according to snowboarding frequency and classified the snowboarders into two groups. Both groups carry MP3 players most frequently in ordinary times and they preferred notable and brilliant colors and partially-used patterns (printed patterns). Through the investigation of the mobile functions that the snowboarders wanted for snowboarding apparel, it was found that the most preferred functions were those of listening to music and photo/video image-taking.

• Journal of Radiation Protection and Research
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• v.12 no.1
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• pp.26-33
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• 1987

An experimental study for an optimum etching of commercialized cellulose nitrate SSNTD, CA 80-15 and LR 115-1 for detecting alpha particles, was carried out. Alt-hough ordinary etching condition of the detectors has been recommended by the producer, a remarkable discrepancy in etching tine was found. The detectors were irradiated with a $0.1{\mu}Ci\;^{241}Am$ alpha source under a known geometrical arrangement. Analysis on the track size as functions of etching time and etchant concentration and comparative examination of theoretically predicted number of tracks per unit area with that recorded on the detectors were made, including a study on the variation of detection efficiency with the effective energy of the incident alpha particles.