• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.761-768
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• 2020

This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants' attributes, managers' attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers' and accountants' attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.

• Nonlinear Functional Analysis and Applications
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• 제27권2호
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• pp.323-329
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• 2022

Let $p(z)=\sum\limits_{\nu=0}^{n}a_{\nu}z^{\nu}$ be a polynomial of degree n and $p^{\prime}(z)$ its derivative. If $\max\limits_{{\mid}z{\mid}=r}{\mid}p(z){\mid}$ is denoted by M(p, r). If p(z) has all its zeros on |z| = k, k ≤ 1, then it was shown by Govil [3] that $$M(p^{\prime},\;1){\leq}\frac{n}{k^n+k^{n-1}}M(p,\;1)$$. In this paper, we first prove a result concerning the sth derivative where 1 ≤ s < n of the polynomial involving some of the co-efficients of the polynomial. Our result not only improves and generalizes the above inequality, but also gives a generalization to higher derivative of a result due to Dewan and Mir [2] in this direction. Further, a direct generalization of the above inequality for the sth derivative where 1 ≤ s < n is also proved.

• 대한수학회보
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• 제55권6호
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• pp.1639-1657
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• 2018

In this paper, we initiate the study of boundary value problems involving Hilfer fractional derivatives. Several new existence and uniqueness results are obtained by using a variety of fixed point theorems. Examples illustrating our results are also presented.

• Archives of Pharmacal Research
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• 제12권4호
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• pp.289-294
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• 1989

A computer program which can differentiate compounds whose absorbance spectra are very similar was developed. The program. [SPECMAN PLUS], written in Pascal provides automated spectral comparison techniques, utilizing the values of Root Mean of Squares (RMS) of differences. This comparison routine of the program can deal with spectra of compounds different concentrations and different spectral recording resolutions. In addition, the program was designed applicable to any spectral data of digital form. The program was applied to the UV spectra of 13 pencillins and 5 cephalosporins, whose absorbance spectra are so similar. As a result, all compounds examined could be differentiated from each other.

• 대한음성학회:학술대회논문집
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• 대한음성학회 2003년도 10월 학술대회지
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• pp.89-93
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• 2003

The aim of this paper is to investigate the development of inflected words of Korean based on the analysis of 3 to 8 year-old children's spontaneous speech. For this purpose, the authors transcribe the spontaneous speech of 10 Korean children for each age and classified inflected word. The result of the analysis is as follows : $\circled1$ In the verbs simple words are occupied 62％, derivative words 18％ and complex words 20％. In the adjectives simple words are 82％, derivative words 7％ and complex words 11％. $\circled2$ The children's getting older, derivative and complex words are increased, in spite of simple words are reduced. $\circled3$ 4 year-old children get to start the ability of word formation and then since the children become 8 year-old, the children complete that ability almost all we think.

• 한국소음진동공학회:학술대회논문집
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• 한국소음진동공학회 2001년도 춘계학술대회논문집
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• pp.90-95
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• 2001

A continuum-based shape design sensitivity analysis (DSA) method is presented for the acoustic radiation from thin body. The normal derivative integral formulation is employed as an analysis formulation and differentiated directly by using material derivative to get the acoustic shape design sensitivity. In the acoustic sensitivity formulation, derivative coefficients of the structural normal velocities on the surface are required as the input. Thus, the shape design sensitivities of structural velocities on the surface with respect to the shape change are also calculated with continuum approach. A simple disk is considered as a numerical example to validate the accuracy and efficiency of the analytical shape design sensitivity equations derived in this research. This research should be very helpful to design an application involving thin body and to change its acoustic characteristics.

• 한국전기전자재료학회논문지
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• 제11권10호
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• pp.778-783
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• 1998

Film characteristics of thin ONO dielectric layers for MONOS(metal-oxide-nitride-oxide-semiconductor) EEPROM was investigated by TEM, AES and AFM. Seocnd derivative spectra of Auger Si LVV overlapping peak provide useful information fot chemical state analysis of superthin film. The ONO film with dimension of tunnel oxide 23$\AA$, nitride 33$\AA$, and blocking oxide 40$\AA$ was fabricated. During deposition of the LPCVD nitride film on tunnel oxide, this thin oxide was nitrized. When the blocking oxide was deposited on the nitride film, the oxygen not only oxidized the nitride surface, but diffused through the nitride. The results of ONO film analysis exhibits that it is made up of $SiO_2$ (blocking oxide)/O-rich SiON(interface)/N-rich SiON(nitride)/ O-rich SiON(tunnel oxide)

• 한국자기공명학회논문지
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• 제8권2호
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• pp.86-95
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• 2004

A Cu(I) complex with an asymmetric TTF derivative (CET-EDTTTF) is prepared from the slow-diffusion method using CET-EDTTTF and Cu(I)Br solutions and characterized by X-ray crystallography and EPR spectroscopy. Structural analysis shows Cu(I) ions are tetrahedrally coordinated to two bridging bromides, one terminal bromide, and one S atom from CET-EDTTTF. Detailed geometrical and EPR analysis identified that the dimmer molecule contains [Cu$_2Br_4]^{2-}$ anion between two [CET-EDTTTF]$^+$ radical cations. Single-crystal EPR investigation of the complex reveals that the ganisotropy is unusually big, compared to those of the previously reported TTF+ cation radicals, implying that there is significant contribution of the Cu d-orbital to the HOMO of the complex.

• 소음진동
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• 제8권2호
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• pp.267-273
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• 1998

This study aims at performing sensitivity analysis of piezoelectric smart structure for minimizing radiated noise from the structure, The structure consists of a flat plate on which disk shaped piezoelectric actuator is mounted, and finite element modeling is used for the structure. The finite element modeling uses a combination of three dimensional piezoelectric, flat shell and transition elements so thus it can take into account the coupling effects of the piezoelectric device precisely and it can also reduce the degrees of freedom of the finite element model. Electric potential on the piezoelectric actuator is taken as a design variable and total radiated power of the structure is chosen as an objective function. The objective function can be represented as Rayleigh's integral equation and is a function of normal displacements of the structure. For the convenience of computation, all degrees of freedom of the finite element equation is condensed out except the normal displacements of the structure. To perform the design sensitivity analysis, the derivative of the objective function with respect to the normal displacements is found, and the derivative of the norma displacements with respect to the design variable is calculated from the finite element equation by using so called the adjoint variable method. The analysis results are compared with those of the finite difference method, and shows a good agreement. This sensitivity analysis is faster and more accurate than the finite difference method. Once the sensitivity analysis program is used for gradient-based optimizations, one could achieve a better convergence rate than non-derivative methods for optimal design of piezoelectric smart structures.

• 한국시뮬레이션학회:학술대회논문집
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• 한국시뮬레이션학회 1999년도 추계학술대회 논문집
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• pp.294-298
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• 1999

In this paper, through simulations, we find the second derivative SPA(Smoothed Perturbation Analysis) estimates of mean busy cycle with respect to a given parameter in a Markov renewal process which is generated by two exponential distributions. We compare these SPA estimates with the traditional SD(symetric difference) estimates.