• 한국항행학회논문지
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• 제5권1호
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• pp.85-96
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• 2001

최근에 통합 설계 최적화 프로그램인 $ASTROS^*$와 Aeroservoelasticity(ASE) 모듈에 지능구조물의 해석 모듈을 통합하는 연구가 수행되었다. 통합된 소프트웨어를 이용해 플러터 억제 시스템을 설계하는 연구를 F-16모델을 이용해 수행하였으며 능동 제어 시스템을 위하여 신경망을 이용한 제어기가 설계되었다. 압전작동기에 의해 발생한 변형을 고려하기 위해 지능구조물 모듈은 $ASTROS^*$내의 열응력 해석 모듈을 개량하여 개발되었으며 ASE내에서 조종면을 이용한 입력과 압전작동기를 이용한 입력의 상호 호환성을 가능하게 하였다. 수치 예를 통해 개발된 제어시스템이 플러터속도를 증가시키는 데 효과적임을 보였다.

• 펄프종이기술
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• 제43권3호
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• pp.121-127
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• 2011

This study used two types of rheology modifiers including an alkali-swellable emulsion (ASE) and an surface-adhesion emulsion (SAE) to elucidate their effects on high shear viscosity and dynamic penetration behavior among the flow properties of high solids coating. Since rheology under high shear and dynamic penetration behavior significantly affect the quality of coated paper in case of high solids coating, it is very important to examine the variations in rheology of high solids coating color by rheology modifier. It was found that the high solids coating color prepared with the SAE type showed superior dynamic penetration behavior and high shear viscosity than that with the ASE type rheology modifier.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.531-541
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• 2020

This study aims to determine the nature of the association between dividend policy and a corporation's financial performance in emerging countries, as well as the main variables that may have an effect on financial performance. The study included 92 industrial and service sector companies listed on the Amman Stock Exchange (ASE) during the period from 2015 to 2019. The study used Panel Data Analysis and cross-sectional time-series data and simple and multiple linear regression models. A multiple regression model was also developed in order to test whether guess factors may have a possible impact on financial performance (such as Dividend Yield, Dividend Pay-out Ratio, Firm Size, Leverage Ratio, Current Ratio). The data was collected from the annual reports and information that was available on the ASE website covering the period from 2015 to 2019. The results detect a strong relation between DY, DPR, and FSIZE variables that explain firm performance. Also leverage ratio is negatively and significantly associated with ROA and AOE. Moreover, no relations were detected between current ratio and financial performance. The study's conclusion is that dividend policy explains a lot of a company's financial performance, meaning that the dividend policy has a statistically significant impact on company financial performance.

• 동의생리병리학회지
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• 제20권4호
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• pp.882-886
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• 2006

This study was designed to investigate the effects of Acanthopanax sessiliflorus 5.,M (ASS) on the regional cerebral blood flow (rCBF) and mean arterial blood pressure (BP) in normal rats and ischemic rats. Experimental groups of rCBF and BP in normal and ischemic rats as follows ; ALE was injected ASS leaves 45% ethyl alcohol extract, ASE was injected ASS stems 45% ethyl alcohol extract, ARE was injected ASS roots 45% ethyl alcohol extract. The results were as follows ; In normal rats, ALE and ARE significantly increased rCBF in a dose-dependent manner, but ASE significantly decreased rCBF and MABP in a dose-dependent manner, ALE increased MABP In ischemic rats, rCBF was significantly and staDly improved by ARE (10 mg/kg, i.p.) during the period of cerebral reperfusion, which was contrasted with the findings of rapid and marked increase in control group. From the above results, it was thought that all part of Acanthopanax sessiliflorus $S_{EEM}$ was effective for hemodynamics and especially ARE was more effective than other parts.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.627-637
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• 2021

This research extends the literature on the effect of board characteristics and ownership structure on audit fees; these factors affect the firm's agency costs and how the auditor assesses various risks, hence the audit efforts and fees. The paper introduces political connections as a determinant of audit fees for the first time in Jordan, where the political connection is prevalent and affects decision making on the Jordanian boards. The sample consists of 109 manufacturing and service firms listed on the Amman Stock Exchange (ASE) over the years 2012-2019. Data is obtained from the ASE and the company's annual reports. Board characteristics are measured by board size, independence, leadership duality, meetings frequency, political connections, and audit committee. Ownership structure was measured by concentration, foreign ownership, and Institutional ownership. The study hypotheses were tested by using Generalized Least Squares regression. The Findings showed that larger boards, politically connected firms, and firms with leadership duality are more likely to pay higher fees. Besides, Firms with greater foreign ownership pay less fees, whereas the rest of the variables are insignificant. Results suggest that political connections play a major role in determining audit fees; this provides a recommendation to policymakers in Jordan to reconsider regulations regarding political connections.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.735-740
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• 2021

The purpose of this study is to assess how accounting conservatism is practiced in the Jordanian pharmaceuticals and medical industry. It assesses the association between accounting conservatism and intellectual capital (IC) in this industry. This study measures IC performance using the market price per share less book value. Accounting conservatism is measured using the book-to-price ratio, and the data was collected from company annual reports and the Amman Stock Exchange (ASE) website. The data was collected for the period of six years (2014 to 2019). The sample was made up of four companies in the industry listed in the ASE. The data was analyzed using the SPSS program though the ordinary least squares regression model to assess how accounting conservatism is associated with IC. The findings indicate a negative association with companies having higher IC performance and reporting lower accounting conservatism. IC is applied more in these companies, although it might be lower than in other companies in other sectors. This study provides empirical evidence on how IC is applied in the industry and how it might be negatively associated with accounting conservatism. Findings indicate the need for more effective policies to promote recognition of intangible assets in the sector.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.539-549
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• 2021

This study aims to examine the relationship between corporate social responsibility (CSR) expenditures and both financial and non-financial performance of Jordanian commercial banks during the period 2008-2018. To measure the variables of interest, secondary data published on Amman Stock Exchange (ASE) website were processed to become preliminary data suitable for the nature of the study. The study sample amounted to 13 commercial banks, which represent all Jordanian commercial banks listed on ASE.. The study found that there is a positive, statistically significant relationship between CSR expenditures and financial performance, as the study showed that the return on equity (ROE) has a positive and significant relationship with CSR expenditure, while the return on assets (ROA) and Tobin's Q model have a statistically significant negative relationship with CSR expenditure, while the market stock price (MSP) had a positive, but not statistically significant. The study also found that there is a positive, statistically significant relationship between CSR expenditures and non-financial performance, which was represented by total deposits and total training expenditures in Jordanian commercial banks. Accordingly, the study recommends encouraging banks to prepare sustainability reports and CSR reports, which are considered comprehensive, and not only with disclosures within the annual reports.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.517-523
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• 2021

Audit quality encompasses the key elements that create an environment that maximizes the likelihood that quality audits are performed consistently. This study aimed to identify the impact of auditing quality on the market value of the manufacturing companies listed on the Amman Stock Exchange (ASE). The analytical method was adopted in this research to extract and collect the necessary data. This study hypothesizes that audit quality leads to an increase in the market value by the offering of high-quality services. The study used the panel data approach to analyze cross-sectional data for 41 industrial companies that included time series data for the period (2019-2019). To test its hypotheses, the study used the fixed-effect model. The study found that the audit quality factors (audit office size, client retention period, auditor's fees, and linking with international audit offices) did not have a significant impact on market value. It found also the positive impact of the audit office size on the market value of the listed companies on the ASE for the period from 2009 to 2019. The study recommended the management of the company realize the importance of contracting with audit offices of large size and good reputation because these offices are more capable of increasing their efficiency, qualifying their employees, and thus be fully prepared for the audit process efficiently and effectively.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.135-143
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• 2023

This study seeks to ascertain whether publicly listed Jordanian corporations (listed on the Amman Stock Exchange (ASE)) exhibit accounting conservatism and whether such companies distribute dividends to stockholders. Furthermore, this study delves into the implications of accounting conservatism on dividend policy in the context of the quality of financial statements of publicly listed Jordanian companies listed on the ASE. To accomplish the aims of this study, the Quality of financial reporting is treated as a moderator for the relationship between accounting conservatism and dividend distribution. Hence, a panel data approach was utilized, which encompasses cross-sectional data for 95 industrial and service establishments for the period (2013-2017). The study found that accounting conservatism has a negative impact on dividends and that there is no difference in the impact of accounting conservatism on dividends based on the quality of financial reports. The study concluded with a number of recommendations, the most salient of which is the need for companies to enhance their concentration on accounting conservatism and adopt a suitable policy for dividends. Thus, this research provides an insights into the financial practices of Jordanian publicly listed corporations and highlights the need for a more informed decision-making process concerning dividends and accounting practices.

• 한국식품과학회지
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• 제39권2호
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• pp.122-127
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• 2007

식품 중에서 dioxin-like PCBs를 분석하기 위하여 가속용매추출기를 이용하여 추출하고 다층컬럼크로마토그래피를 이용하여 정제하는 분석법을 확립하였으며 어패류에 실제로 적용하여 그 오염수준을 조사하였다. 시료는 균질화하여 33 mL 추출 셀을 포함한 가속용매추출기를 이용하여 추출하였다. 추출액을 산성 실리카겔, 중성 실리카겔 및 염기성 실리카겔이 연속으로 충전된 컬럼을 통과하여 지방 및 방해성분을 제거하였다. 기기분석은 고분해능 질량분석기를 이용하여 분해능 10,000에서 4 window MID (multiple ion detection) mode로 분석하였다. 분석결과 평균 회수율은 94.1-104.1% (${\pm}8.4$)이었고 검출한계는 신호 대 잡은 비 (S/N)>3에서 0.1 pg/g이었다. 확립된 분석법을 이용하여 식품시료에 적용한 결과 dioxin-like PCBs의 오염수준은 0.030-1.836 pg TEQ/g이었다.