• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.821-832
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• 2021

Earnings management is very important for companies that aim for decision-making. The research was conducted to analyze the quality of earnings and income smoothing motives in manufacturing companies in Indonesia. The research approach is carried out with a quantitative approach. The sampling method using purposive sampling was associated with several criteria so that a sample of 130 was determined, which was analyzed during the 4 years of the study. The partial least square method was used for data analysis. The results of the study state that institutional ownership has no effect on earnings quality, institutional ownership has a negative effect on income smoothing, leverage has a negative effect on income smoothing, independent commissioners have a positive effect on earnings quality as well as independent commissioners have a positive effect on income smoothing. We assume that the tendency of income smoothing can affect the quality of efficient earnings. Meanwhile, income smoothing affects the quality of company earnings. Management that performs income smoothing is more aimed at conveying the company's prospects for generating profits rather than opportunistic motives.

• Geophysics and Geophysical Exploration
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• v.12 no.4
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• pp.347-354
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• 2009

Physical properties of rocks are strongly dependant on details of pore micro-structures, which can be used for quantifying relations between physical properties of rocks through pore-scale simulation techniques. Recently, high-resolution scan techniques, such as X-ray microtomography and high performance computers make it possible to calculate permeability from pore micro-structures of rocks. We try to extend this simulation methodology to velocity and electrical conductivity. However, the smoothing effect during tomographic inversion creates artifacts in pore micro-structures and causes inaccurate property estimation. To mitigate this artifact, we tried to use sharpening filter and neural network classification techniques. Both methods gave noticeable improvement in pore structure imaging and accurate estimation of permeability and electrical conductivity, which implies that our method effectively removes the smoothing effect in pore structures. However, the calculated velocities showed only incremental improvement. By comparison between thin section images and tomogram, we found that our resolution is not high enough, and it is mainly responsible for the inaccuracy in velocity despite the successful removal of the smoothing effect. In conclusion, our methods can be very useful for pore-scale modeling, since it can create accurate pore structure without the smoothing effect. For accurate velocity estimation, the resolution of pore structure should be at least three times higher than that for permeability simulation.

• Transactions of the Korean Society of Automotive Engineers
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• v.14 no.6
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• pp.34-42
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• 2006

As many systems depend on electronics, concern for fault tolerance is growing rapidly. For example, a car with its steering controlled by electronics and no mechanical linkage from steering wheel to front tires(steer-by-wire) should be fault tolerant because a failure can come without any warning and its effect is devastating. In order to make system fault tolerant, there has been a body of research mainly from aerospace field. This paper presents the structure of predictive smoothing voter that can filter out most erroneous values and noise. In addition, several numerical simulation results are given where the predictive smoothing voter outperforms well-known average and median voters.

• Journal of the Institute of Electronics and Information Engineers
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• v.51 no.3
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• pp.82-88
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• 2014

We study the effect of mesh reordering on Laplacian smoothing for parallel high performance computing systems. Specifically, we use the Reverse-Cuthill McKee algorithm to reorder meshes and use Laplacian Smoothing to improve the mesh quality on Nonuniform memory access architecture-based parallel high performance computing systems. First, we investigate the effect of using mesh reordering on Laplacian smoothing for a single core system and extend the idea to NUMA-based high performance computing systems.

• Journal of the Korean Statistical Society
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• v.24 no.2
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• pp.495-506
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• 1995

We present formula for detecting influential observations on the smoothing parameter in smoothing spline. Further, we express them as functions of basic building blocks such as residuals and leverage, and compare it with the local influence approach by Thomas (1991). An example based on a real data set is given.

• Journal of information and communication convergence engineering
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• v.8 no.4
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• pp.405-410
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• 2010

Image processing operations like smoothing and edge detection, and many more are very widely used in areas like Computer Vision. We classify the image processing domain as seven branches-image acquirement and output, image coding and compression, image enhancement and restoration, image transformation, image segmentation, image description, and image recognition and description. We implemented algorithms of gaussian smoothing, laplace sharpening, image contrast effect, image black and white effect, image fog effect, image bright and dark effect, image median filter, and canny edge detection. Such experimental results show the figures respectively.

• Journal of the Korean Mathematical Society
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• v.37 no.6
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• pp.1071-1084
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• 2000

We show that a weak solution of the Cauchy problem for he nonlinear Schrodinger equation, {i∂(sub)t u + ∂$^2$(sub)x u = f(u,u), t∈(-T,T), x∈R, u(0,x) = ø(x).} in the negative solbolev space H(sup)s has a smoothing effect up to real analyticity if the initial data only have a single point singularity such as the Dirac delta measure. It is shown that for H(sup)s (R)(s>-3/4) data satisfying the condition (※Equations, See Full-text) the solution is analytic in both space and time variable. The argument is based on the recent progress on the well-posedness result by Bourgain [2] and Kenig-Ponce-Vega [18] and previous work by Kato-Ogawa [12]. We give an improved new argument in the regularity argument.

• Journal of Advanced Marine Engineering and Technology
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• v.38 no.2
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• pp.182-187
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• 2014

We propose nonlinear GMM-based transformation functions in an attempt to deal with the over-smoothing effects of linear transformation for voice processing. The proposed methods adopt RBF networks as a local transformation function to overcome the drawbacks of global nonlinear transformation functions. In order to obtain high-quality modifications of speech signals, our voice conversion is implemented using the Harmonic plus Noise Model analysis/synthesis framework. Experimental results are reported on the English corpus, MOCHA-TIMIT.

• Proceedings of the Korean Society of Broadcast Engineers Conference
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• 2002.11a
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• pp.183-186
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• 2002

본 논문에서는 신호의 마스킹 특성을 이용한 Inter-Band Smoothing 기법을 통한 음질 개선 연구를 하였다. 이것은 임계 대역 신호 처리 후 신호의 전체 신호 대 마스킹 비를 보상해 주는 방식으로, 각 대역의 여기(Excitation) 에너지로부터 근사화 시킨 전역 마스킹 임계치를 통한 보상 기법이다. 잡음 에너지 제어를 통한 음질 개선알고리즘을 이용한 실험 결과 보다 자연스러운 음질의 제공을 통해 MOS의 개선을 확인 할 수 있었다.

• Journal of the Institute of Electronics and Information Engineers
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• v.53 no.6
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• pp.80-87
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• 2016

We propose a parallel mesh smoothing algorithm using graph coloring and OpenMP library for shared memory many core computer architectures. The proposed algorithm partitions a mesh into independent sets and performs a parallel mesh smoothing using OpenMP library. We study the effect of using various graph coloring and color reordering algorithms on the efficiency of performing the proposed parallel mesh smoothing algorithm. We also investigate the influence of using various OpenMP loop scheduling methods on the parallel mesh smoothing efficiency.