• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.389-395
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• 2020

Earnings management is a matter of concern for organizations because it affects the interests of stakeholders. This reduces the quality of information on financial statements of the organizations when the organization performs earnings management behavior. The objective of the article is to examine the impact of corporate governance on earnings management of all Vietnamese listed banks from 2015 to 2019. The article uses time-series data and ordinary least square (OLS) with Eviews 10.0 software to test the regression model. The agency and asymmetry information theory is used to explain the relationship between corporate governance and earnings management. The study results show that two variables - the foreign members of the board of directors and audit committee - have an opposite effect on earnings management behavior of Vietnamese listed banks. Therefore, the managers of listed banks need to raise awareness to express responsibility for honest and reasonable information on the financial statements. This creates trust and credibility for stakeholders. Moreover, Central bank of Vietnam should monitor regularly and enforce strict sanctions to limit earnings management behavior of listed banks. This contributes to improving the quality of accounting information in the Vietnamese banking sector to meet the trend of international economic integration.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.223-233
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• 2020

The paper aims to examine the relationship of emotional intelligence on the project success, the causal relationship between emotional intelligence and project success, and also investigate the influence of emotional intelligence and the mediating role of transformational leadership as well as the moderating effect of organization commitment on the relationship between emotional intelligence and project success. Cross sessional research is applied to collect the data in this study. By applying quantitative research and survey question, the study collects 325 respondents who are the project managers. Snow-ball sampling method is used to distribute the questionnaires by face to face survey (68% of respondents) and online survey (32% of respondents). The collected data is analyzing by applying partial least square (PLS-SEM) via software SmartPLS 3.0.The result shows that the emotional intelligence and the transformational leadership making the project even more successful as the mediation actor. Furthermore, the project commitment also has the moderator effect between transformational leadership and project success. With the result of study, project managers should be aware of the importance of emotional intelligence and their commitment to the ability to manage projects successfully. A successful project is a combination of many actors, the most critical actor is the leader of the project.

• 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.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.363-373
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• 2021

The present study seeks to investigate the degree of awareness that constitutes the audit gap expectations (AEG) to determine which audit responsibilities can be narrowed or even eliminated. The author had surveyed a sample comprising four groups including auditors, auditees, the financial community, and other interest groups. In this survey, 1400 questionnaires were sent to the respondents, and the total number of responses was 454. The collected data was processed using statistical software SPSS, version 22. The Chi-Square test was used to analyze the effect of professional differences on AEG. The results of this study indicate that AEG cannot be eliminated due to the occupational impact of each survey group (about 46%), but it can be narrowed down to 54%, including a reduction of 11% in the knowledge gap (lack of public knowledge), 13% in the reasonable expectations gap (unqualified audit quality), 30% in the deficient standards gap (limited auditing standards). These results could be attained by improving training, communicating, and adding more responsibilities. This is the first study that provides another method of measuring the contribution of the knowledge gap through professional differences and professional gaps that make up each of the AEG's components.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2007.06a
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• pp.406-409
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• 2007

This paper proposes an algorithm that predicts current electrostatic charge in a factory. The algorithm based on LSM(Least Square Method) dynamically takes the number of sample while calculating the value of electrostatic charge. The simulation results show that the proposed algorithm gains 73.18161 standard deviation with 95% trust probability and is better than conventional algorithm. We design the electrostatic prediction embedded system based on pxa255 with the proposes algorithm.

• Proceedings of the Korean Information Science Society Conference
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• 1999.10b
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• pp.57-59
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• 1999

본 논문에서는 최대 엔트로피 원리에 기반한 문서 분류기의 학습을 제안한다. 최대 엔트로피 기법은 자연언어 처리에서 언어 모델링(Language Modeling), 품사 태깅 (Part-of-Speech Tagging) 등에 널리 사용되는 방법중의 하나이다. 최대 엔트로피 모델의 효율성을 위해서는 자질 선정이 중요한데, 본 논문에서는 자질 집합의 선택을 위한 기준으로 chi-square test, log-likelihood ratio, information gain, mutual information 등의 방법을 이용하여 실험하고, 전체 후보 자질에 대한 실험 결과와 비교해 보았다. 데이터 집합으로는 Reuters-21578을 사용하였으며, 각 클래스에 대한 이진 분류 실험을 수행하였다.

• Honam Mathematical Journal
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• v.26 no.2
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• pp.219-236
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• 2004

In this paper, the problem of estimating a p-variate ($p{\geq}4$) normal mean vector is considered in a decision-theoretic setup. Using a simple property of the noncentral chi-square distribution, a sequence of smooth estimators dominating the Lindley type estimator has been produced and each improved estimator is better than previous one.

• 제어로봇시스템학회:학술대회논문집
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• 1997.10a
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• pp.1489-1492
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• 1997

To increase reliability and performance of an IMS(Intelligent Manufacturing System), fault tolerant control based on an accurate fault diagnosis is needed. In this paper, robot FDI(fault detection and identification) is proposed for IMS where the robot is controlled with state estimates of a nonlinear filter using a mathematical robot model. The Chi-square distribution is applied fault detection and fault size is estimated by a proposed bias filter. Performance of the proposed algorithm is tested by simulation for studies.

• Journal of the Chungcheong Mathematical Society
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• v.27 no.1
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• pp.9-16
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• 2014

Let $\mathbb{A}=\mathbb{F}_q[T]$ be a polynomial ring over $\mathbb{F}_q$. In this paper we determine an asymptotic mean value of quadratic Dirich-let L-functions L(s, ${\chi}_{{\gamma}D}$) at the central point s=$\frac{1}{2}$, where D runs over all monic square-free polynomials of even degree in $\mathbb{A}$ and ${\gamma}$ is a generator of $\mathbb{F}_q^*$.

• Journal of Korean Institute of Industrial Engineers
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• v.14 no.1
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• pp.51-56
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• 1988

A spectrum analysis method is presented with an example as an aid to Box and Jerkins' model identification procedure, where the theoretical spectrum of ARMA model and its confidence intervals derived by chi-square distribution are compared. An APL (A Programming Language) program for the method is developed for the 16-bit personal computer.