• Asian Journal of Business Environment
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• v.11 no.4
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• pp.5-16
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• 2021

Purpose: This study aims to investigate the impact of auditor-client traffic convenience on accrual -based and real earnings management of the client firms. Research design, data and methodology: Using a sample of firms listed in Shanghai and Shenzhen Stock Exchanges over the period of 2007 to 2018, this paper empirically investigates the association between auditor-client traffic convenience and earnings management. We use three measures of auditor-client traffic convenience: railway traffic convenience, expressway traffic convenience, and air traffic convenience. The accrual-based earnings management is measured by abnormal accruals estimated by industry and year using the Modified Jones Model. Results: Findings indicate that traffic convenience is conducive to detecting and restraining positive accrual earnings management and real earnings management. After changing the measurement of independent variable and dependent variable, including potential omitted variables, the results are statistically unchanged. Further, the research shows that traffic convenience can not only improve audit quality, but also lead to higher fee premiums. Auditors didn't share with clients the cost reduction benefits caused by traffic convenience. Conclusions: Traffic convenience provides auditors with easy access to the client firms, alleviating the information asymmetry and improving corporate earnings quality. The findings have implications for regulators, audit practitioners and stakeholders.

• Wind and Structures
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• v.32 no.3
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• pp.205-217
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• 2021

Cold regions with high air density and wind speed attract wind energy producers across the globe exhibiting its potential for wind exploitation. However, exposure of wind turbine blades to such cold conditions bring about devastating impacts like aerodynamic degradation, production loss and blade failures etc. A series of wind tunnel tests were performed to investigate the effect of icing on the aerodynamic properties of wind turbine blades. A baseline clean wing configuration along with four different ice accretion geometries were considered in this study. Aerodynamic force coefficients were obtained from the surface pressure measurements made over the test model using MPS4264 Simultaneous pressure scanner. 3D printed Ice templates featuring different ice geometries based on Icing Research Tunnel data is utilized. Aerodynamic characteristics of both the clean wing configuration and Ice accreted geometries were analysed over a wide range of angles of attack (α) ranging from 0° to 24° with an increment of 3° for three different Reynolds number in the order of 105. Results show a decrease in aerodynamic characteristics of the iced aerofoil when compared against the baseline clean wing configuration. The key flow field features such as point of separation, reattachment and formation of Laminar Separation Bubble (LSB) for different icing geometries and its influence on the aerodynamic characteristics are addressed. Additionally, attempts were made to understand the influence of Reynolds number on the iced-aerofoil aerodynamics.

• International Journal of Naval Architecture and Ocean Engineering
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• v.13 no.1
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• pp.24-34
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• 2021

This paper predicts the speed-power-rpm relationship in regular head waves using various indirect methods: load variation, direct powering, resistance and thrust identity, torque and revolution, thrust and revolution, and Taylor expansion methods. The subject ship is KVLCC2. The wave conditions are the regular head waves of λ/LPP = 0.6 and 1.0 with three wave steepness ratios at three ship speeds of 13.5, 14.5 and 15.5 knots (design speed). In the case of λ/LPP = 0.6 at design speed, two more wave steepness ratios have been taken into consideration. The indirect methods have been evaluated through comparing the speed-power-rpm relationships with those obtained from the resistance and self-propulsion tests in calm water and in waves. The load variation method has been applied to predict propulsive performances in waves, and to derive overload factors (ITTC, 2018). The overload factors have been applied to obtain propulsive efficiency and propeller revolution. The thrust and revolution method (ITTC, 2014) has been modified.

• Food Science and Preservation
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• v.30 no.4
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• pp.589-601
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• 2023

Malaysian honey is rich in nutrients and bioactive compounds, which can be a healthy alternative to refined sugar in food production. However, liquid honey's viscous and sticky nature makes it unpreferable in industrial handling. This study, an atomization system coupled with vacuum drying to produce honey powders to overcome the problem. Three types of Malaysian honey, namely Acacia, Gelam, and Tualang, were encapsulated in Ca-alginate gel beads using the atomization system. The density viscosity, and surface tension of the honey-alginate solutions were measured, and the concentration of honey and alginate influenced the physical properties of the solutions. Honey-encapsulated gel beads in the size range of 2.16-2.92 mm were produced using the atomization system with the air-liquid mass flow rate ratios of 0.22-0.31, Weber number (We) of 112-545, and Ohnersorges number (Oh) of 0.35-10.46. Gel bead diameter can be predicted using a simple mathematical model. After vacuum drying, the honey gel powder produced was in the size range of 1.50-1.79 mm. Results showed that honey gel powders with good encapsulation efficiency and high honey loading could be produced using the atomization system and vacuum drying.

• Proceedings of the KSRS Conference
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• 2005.10a
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• pp.589-592
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• 2005

Gravity characteristics and Moho undulations are investigated in the Korean peninsula by using satellite gravity data. According to the development of satellite geodesy, gravity potential models which have high accuracy and resolution were released. Using the EIGEN-CGOIC model based on low orbit satellite data such as CHAMP and GRACE, geoid and gravity anomaly were calculated by spherical harmonic analysis. The study area is located at $123^{\circ}\sim132^{\circ}E, 33^{\circ}\sim43^{\circ}$N including Korea. Free-air anomalies, which show the effect of terrain, have the values between $-37\sim724 mgal. After Bouguer correction, the range of simple Bouguer anomalies is $-221\sim246$ mgal. Complete Bouguer anomalies after terrain correction increase from continent to marine. This phenomenon is related rise of Moho discontinuity. The cut-frequency for extraction of Moho undulation was determined by power spectrum analysis, and then 3D inversion modeling was implemented. The mean, maximum, minimum, and standard deviation of Moho depth undulation are -26, -36, -8, and 4.9 krn, respectively.

• Journal of the Korean Society of Safety
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• v.30 no.3
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• pp.107-113
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• 2015

The goal of this paper is to investigate structural integrity factors of RMI(reflective metal insulation) to confirm the design requirements in nuclear power plant. Currently, a glass wool insulation is using now, but it will gradually be replaced with the reflective metal insulation maded by stainless steel plates. The main function of an insulation is to minimize a heat loss of vessel and pipes in RCS(reactor coolant system). It has to maintain structural a integrity in nuclear power plant life duration. In this study, the structural integrity analysis was carried out both multi-plate and outer shell plate by using a static analysis and experimental test. First, inner multi-plate has a self support structure for being air space. Because the effect of total static weight in multi-layer plate is low, a plate collapse possibility is not high. Considering optimum thin plate pressing process, it has to pre-check the basic physical properties. Second, the outer segment thickness and stiffener shape are verified by the numerical static analysis, and sample test for both type of panel and cylindrical pipe model.

• Atmosphere
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• v.20 no.4
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• pp.495-503
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• 2010

Satellite data have an intrinsic problem due to a number of various physical parameters, which can have a similar effect on measured radiance. Most evaluations of satellite performance have relied on comparisons with limited spatial and temporal resolution of ground-based measurements such as soundings and in-situ measurements. In order to overcome this problem, a new way of satellite data evaluation is suggested with statistical tools such as empirical orthogonal function(EOF), and singular value decomposition(SVD). The EOF analyses with OMI and OMI HCHO over northeast Asia show that the spatial pattern show high correlation with population density. This suggests that human activity is a major source of as well as HCHO over this region. However, this analysis is contradictory to the previous finding with GOME HCHO that biogenic activity is the main driving mechanism(Fu et al., 2007). To verify the source of HCHO over this region, we performed the EOF analyses with vegetation and HCHO distribution. The results showed no coherence in the spatial and temporal pattern between two factors. Rather, the additional SVD analysis between $NO_2$ and HCHO shows consistency in spatial and temporal coherence. This outcome suggests that the anthropogenic emission is the main source of HCHO over the region. We speculate that the previous study appears to be due to low temporal and spatial resolution of GOME measurements or uncertainty in model input data.

• Proceedings of the Korean Vacuum Society Conference
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• 2013.02a
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• pp.367-367
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• 2013

Commercial applications of indium tin oxide (ITO) can be separated into two useful areas. As it is perceived to bear electrical properties and optical transparency at once, its chance to apply to promising fields, usually for an optical device, gets greater in the passing time. ITO is one of the transparent conducting oxides (TCO), and required to carry the relative resistance less than $10^{-3}{\Omega}$/cm and transmittances over 80 % in the visible wavelength of light. Because ITO has considerable refractive index, there exist applications for anti-reflection coatings. Anti-reflection properties require gradual change in refractive index from films to air. Such changes are obtained from film density or nano-clustered fractional void. Glancing angle deposition (GLAD) method is a well known process for adjusting nanostructure of the films. From its shadowing effects, GLAD helps to deposit well-controlled porous films effectively. In this study, we are comparing the reference sample to samples coated with controlled ITO multilayer accumulated by an e-beam evaporation system. At first, the single ITO layer samples are prepared to decide refractive index with ellipsometry. Afterwards, ITO multilayer samples are fabricated and fitted by multilayer ellipsometric model based on single layer data. The structural properties were measured by using atomic force microscopy (AFM), and by scanning X-ray diffraction (XRD) measurements. The ellipsometry was used to determine refractive indices and extinction coefficient. The optical transmittance of the film was investigated by using an ultraviolet-visible (UV-Vis) spectrophotometer.

• Journal of the korean Society of Automotive Engineers
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• v.14 no.5
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• pp.69-82
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• 1992

Vibration of intake menifold is important as it could worsen the noise levels radiated from surface itself and support bracket, and it eventually leads to the failures of a Throttle Position Sensor and an Idle Air Control Valve. In this study, structural modification method is proposed to reduce structural vibration of an intake manifold system. At first, vibration problems are identified through tests on a running engine. Then modal data acquired by modal testing and finite element analysis are helpful to understand vibration mechanism of the system, and used as the design guide when structural modifications are attempted. After the system model is validated by comparison of the modal data obtained from analysis and experiment, iterative calculations are performed to find optimized structure of the system by finite element analysis. As a result, a newly designed plenum bracket is suggested in such a way that the intake manifold is stiffened, and that design of the support bracket is suggested in such a way that the intake manifold is stiffened, and that design of the support bracket is changed in terms of bolting position, thickness, shape, and minimum weight increase. Finally, it is shown that a new design achieves a significant reduction of vibration of an intake manifold system and it is confirmed by tests on a running engine.

• Journal of Korean Society for Atmospheric Environment
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• v.19 no.5
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• pp.551-560
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• 2003

Particle deposition in human lungs was investigated theoretically by using asymmetric five-lobe lung model. The volumes of each of the five lobes were different, thereby forming an asymmetric lung structure. The tidal volume and flow rate of each lobe were scaled according to lobar volume. The total and regional deposition with various breathing patterns were calculated by means of tracking volume segments and accounting for particle loss during inhalation and exhalation. The deposition fractions were obtained for each airway generation and lung lobe, and dominant deposition mechanisms were investigated for different size particles. Results show that the tidal volume and flow rate have a characteristic influence on particle deposition. The total deposition fraction increases with an increase in tidal volume for all particle sizes. However, flow rate has dichotomous effects: a higher flow rate results in a sharp increase in deposition for large size particles, but decreases deposition for small size particles. Deposition distribution within the lung shifts proximally with higher flow rate whereas deposition peak shifts to the deeper lung region with larger tidal volume. Deposition fraction in each lobe was proportional to its volume. Among the three main deposition mechanisms, diffusion was dominant for particles < 0.5 ${\mu}{\textrm}{m}$ whereas sedimentation and impaction were most influential for larger size particles. Impaction was particularly dominant for particles> 8 ${\mu}{\textrm}{m}$. The results may prove to be useful for estimating deposition dose of inhaled pollutant particles at various breathing conditions.