• Asia pacific journal of information systems
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• 제33권4호
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• 한국전산유체공학회:학술대회논문집
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• 한국전산유체공학회 2008년도 춘계학술대회논문집
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• pp.341-344
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• 2008

The complicated helical flow formed in the regenerative turbomachines is usually decomposed into a peripheral component and a circulatory component. On the basis of the momentum exchange theory, the circulatory flow plays a critical role of imparting angular momentum to the peripheral flow. Therefore, the accuracy of performance prediction is dominated by the circulatory flow modeling. Until now the circulatory flow has been accounted of a standstill flow normal to the peripheral flow. However, the circulatory path from the impeller exit to the re-entrance inlet is exposed to the adverse pressure gradient, so it would be more realistic to describe that the circulatory flow is formed on the skewed plane not perpendicular to the peripheral flow. Present study suggests new circulatory flow loss model including the effect of adverse pressure gradient and modifies the effective circulatory flow rate and circulatory pivot which were previously published.

• 제어로봇시스템학회:학술대회논문집
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• 제어로봇시스템학회 2000년도 제15차 학술회의논문집
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• pp.350-350
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• 2000

Since the heat exchange system, such as the boiler of power plant, gas turbine, and radiator require a high rate heat efficiency and the efficiency of these systems is depended on the control methods. However, it is important f3r operator to understand control system of these systems. In order to properly apply control equipment to these process control systems, such as boiler, any other heat process, or process control system it is necessary to understand the basic aspects and operation principle of the process that relate control, interrelationships of the process characteristics, and the dynamics that are involved. Generally, PID controllers are used in these systems but it is difficult for engineer to understand the complex dynamics and the tuning method because of the coupling action and disturbance in the system loop. In this paper, we design an effective experimental system fur automatic control education and analyze its characteristics through experimental system and industrial plant control software to study how they can team automatic control system by experiments.

• 한국농공학회지
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• 제44권2호
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• pp.161-173
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• 2002

Recently, absorbent biofilters, which are inexpensive and easy to manacle, have been supplied to the rural areas, but have limitations in removing the nutrients effectively. Accordingly, as an alternative plan. natural zeolites were arranged in front or at the rear of the absorbent biofilters, and their removal efficiency for nitrogen and, ultimately, their applicability to the on-site wastewater treatment system were studied. Furthermore, the same experiments were carried out on artificial zeolites, made from coal ashes at National Honam Agricultural Experiment Station, to compare natural zeolites with artificial ones. Treated wastewater through the Absorbent Biofilter showed 22.6% nitrogen removal efficiency, while 64.6% was attained when natural Zeolites were placed in front of the absorbent biofilters (Zeolite-Aerobic process). As an addition, phosphorus was also efficiently removed. On the other hand, Aerobic-Zeolite process, which arranged natural zeolites at the rear of the biofilters, did not have significantly higher nitrogen removal as compared to the treatment using only the absorbent biofilters. Furthermore, upon regeneration of the natural zeolite, the ion exchange rate was fecund to increase over 10% as compared to before regeneration. Our results show that natural zeolites, applied to the on-site wastewater treatment system through the Zeolite-Aerobic process, not only increase the removal efficiency of nutrients, but, by choosing the appropriate regeneration time, can also be cast-effective. Artificial zeolites, on the other hand, though more efficient in removing nutrients, cannot be regenerated and, therefore, are not cost-effective.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.699-707
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• 2021

The objective of this study is to examine the determinants of the liquidity of 17 commercial banks listed on the Vietnamese Stock Exchanges, HOSE, HNX and UPCoM. The study uses the quarterly audited financial statements from the first quarter of 2006 to first quarter of 2020; it includes 496 observations. Data on GDP and inflation are compiled from the International Monetary Fund and the General Statistics Office of Vietnam. Once collected, the data were organized along the line of unbalanced panel data. The results show that total asset size, return on total assets, and credit growth are positively associated with the liquidity of the listed banks; whereas the interaction between the bank size and the return on total assets has a negative impact on the liquidity of commercial banks listed on the HNX, HOSE, UPCoM. In order to maintain good liquidity, commercial banks need to focus on effective credit growth, ensure a high rate of profit over total assets, and at the same time focus on developing the scale of total assets. However, the development of the size of the total assets should be noted in the balance between the total assets and the rate of return on the total assets.

• 한국자기공명학회논문지
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• 제24권4호
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• pp.117-122
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• 2020

Transcription factors are proteins that bind specific sites or elements in regulatory regions of DNA, known as promoters or enhancers, where they control the transcription or expression of target genes. MEIS1 protein is a DNA-binding domain present in human transcription factors and plays important roles in various biological functions. The hydrogen exchange rate constants of the imino protons were determined for the wild-type containing the consensus DNA-binding site for the MEIS1 and those of the mutant DNA duplexes using NMR spectroscopy. The G2A-, A3G- and C4T-mutant DNA duplexes lead to clear changes in thermal stabilities of these four consensus base pairs. These unique dynamic features of the four base pairs in the consensus 5'-TGAC-3' sequence might play crucial roles in the effective DNA binding of the MEIS1 protein.

• 자원리싸이클링
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• 제20권6호
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• pp.28-36
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• 2011

황산용액 중에 존재하는 니켈을 회수하기 위해 이온교환수지법을 이용한 기초연구를 수행하였다. 제조된 모의 니켈(Ni)용액에 독일 Lanxess사(社)의 Lewatit Monoplus TP 220를 이용하여 회분식 실험을 하였다. 흡착반응에 영향을 미치는 온도, 교반속도, 반응시간, pH, 이온교환수지 양, 니켈이온농도 등에 대해 고찰하였다. 초기 pH(2.0~5.0)와 교반속도는 니켈의 흡착에 거의 영향을 미치지 않았으며, 평형에 도달하기 위하여 72시간의 시간이 필요했다. 평형실험결과 Freundlich 흡착등온식에 적합하였고, 흡착반응속도는 유사 2차 반응 모델(pseudo-second order)로 잘 모사되었다. 한편 니켈을 함유한 실제 도금세정폐액의 흡착 실험을 행하여 모의용액의 흡착거동과 비교하였고, 흡착된 니켈은 황산 농도가 높아짐에 따라 수지로부터 효과적으로 용리되었다.

• Advances in Energy Research
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• 제8권4호
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• pp.203-211
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• 2022

The aim of this paper is to analyze the performance of commercial fuel cell (rated capacity 1000W) with the help of resistive load and output power variation with change in H₂ flow rate and calculate the maximum power point (MPP) of the proton exchange membrane (PEM) while changing AC and DC load respectively. The factors influencing the output power of a fuel cell are hydrogen flow rate, cell temperature, and membrane water content. The results show that when the H₂ flow rate is changed from 11, 13, and 15 Lpm, MPP is increased from lower to higher flow rate. The power of the fuel cell is increased at the rate of 29% by increasing the flow rate from 11 to 15 lpm. This study will allow small-scale industries and residential buildings (in remote or inaccessible areas) to characterize the performance of PEMFC. Furthermore, fuel cell helps in reducing emission in the environment compared to fossil fuels. Also, fuel cells are ecofriendly as well as cost effective and can be the best alternative way to convert energy.

• 한국조리학회지
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• 제4권
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• pp.455-479
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• 1998

The handling of food garbage should be effectively accomplished to strengthen national competitive power, conserve the environment and improve the public health. But the study of this subject left much to be desired. So we studied about present situation, specific character and decreasing method of food garbage and practical application of Hazard Analysis Critical Control Point(HACCP) system to handling of food garbage. Actually eight trillion won per year which corresponds to the one fifth of the debt from international monetary found(IMF) as these day's exchange rate was wasted by the form of food garbage, so the government should have willing of support the revenue source of investment to develop and accomplish the effective handling of food garbage. National public relations(P.R.) into improvement of eating and drinking culture and enlightenment of environment movement will be needed. Under the organic cooperation of industrial, academic, government circles, active studies should be accomplished. we hope this study can be used as the basal material of filed of handling of food garbage.

• 한국환경과학회지
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• 제30권8호
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• pp.613-619
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• 2021

Soil water enters the atmosphere via evapotranspiration, where it transforms into atmospheric water vapor and plays important role in the surface-atmosphere energy exchange. Soil conditions have a direct influence on the effective rainfall, and initial soil moisture conditions are important for quantitatively evaluating the effective rainfall in a watershed. To examine the sensitivity of the initial saturation to hydrologic outflow, a two-dimensional distributed FLO-2D hydrologic model was applied to a small watershed. The initial saturation was set to 0.3, 0.5, and 0.7 and the obtained results were compared. The Green-ampt model was chosen to calculate the penetration loss. Depending on the initial soil moisture, the peak flow rate varied by up to 60%, and the total water volume in the watershed by approximately 40%.