• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.159-168
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• 2022

The purpose of this study is to look at the precise direction and magnitude of cultural elements such as education, gender, power distance, and risk-taking proclivity on ethical decision-making. Data was collected from 194 interviewees in three groups: general business students, accounting major students, and professional auditors in Vietnam. The path analysis is used to test the impact of cultural factors on ethical awareness, ethical judgment, and ethical intention in different dubious scenarios at the personal level as independent variables, intermediate variables, and moderating variables. The metric is the percentage of respondents who believe a particular behavior is unethical based on a set of ethical principles. The researchers used SPSS AMOS software to conduct a confirmatory factor survey to evaluate the convergent and discriminant validity of latent variables. The results show differences between the two groups of students and professionals on these measures, suggesting that all of the four factors have an effect on ethical decision-making. Based on research results, some recommendations are proposed related to the four factors to improve the ethics of future generations of auditors in Vietnam. This study also contributes to the theory of culture in particular and cultural interference in general in the field of accounting-auditing in Vietnam in the process of international integration.

• Journal of English Language & Literature
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• v.58 no.1
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• pp.43-67
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• 2012

My essay aims at illustrating Whitman's homosexual vision of utopia with a close reading of his representative homosexual text, Calamus. His expansive self is based upon his intimate contact with the world and is almost always drawn to a wider vision of community in which different individuals share the locus of commonness and reach beyond their empirical boundaries. While foregrounding the contingent and the singular, Whitman forges bonds with other people through a series of ecstatic moments that carry us into the public sphere and common interests. Contrary to the current Whitman studies, his homosexual text doesn't repress contingency in order to celebrate the universal, but fully develops the commensurability among diverse historical agents. Whitman knows well the social taboos and inhibitions at the time of national crisis and expansion, but keeps imagining the world where homosexuality plays a central and significant role in founding a democratic solidarity and achieving a desirable social structure. His ideal of America is not a deferred wish for the future, but a concrete vision that can be achieved here and now, realized by the spontaneous bonding and instant attraction among free men. Instead of interpreting history or suggesting practical alternatives, he keeps questioning the dominant ideologies and the given orders of social control, and suggests a free and open relationship among men where no exterior power or mediating other intervenes. His utopian vision is radical as well as ideal, in that it rejects the interventions of the power structure and its institutions and courageously inscribes his homosexuality in the process of writing about and reading his contemporary America. As a predecessor of a homosexual utopian vision of America, Whitman has inspired many later poets, showing a possibility of infusing a homosexual identity into a radical imaging of the nation and its future.

• Nuclear Engineering and Technology
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• v.55 no.12
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• pp.4617-4627
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• 2023

Public perception of benefit over risk is the de facto factor in planning, construction, operation, halting, or phase-out of a nuclear power plant in any country. Even if there are multiple pathways of perceiving risk/benefit among different stakeholders, the perception of nuclear and non-nuclear groups needs to be individually tracked to help understand sectoral influence. Related studies were basically performed between the STEM (Science, Technology, Engineering, and Mathematics) and non-STEM groups. However, there are no such studies between the nuclear and non-nuclear groups. This study investigated the risk-benefit perceptions between the nuclear group (N = 102) and the non-nuclear group (N = 467) using survey data to measure their stake and identify the underlying factors by validating the hypotheses, through descriptive analysis, and structural equation modeling (SEM). Results showed that risk perception is significantly high in the non-nuclear group (as the P-value is > 0.001 to <0.01) while the benefit perception is slightly low in the nuclear group (as the P-value is > 0.01 to <0.05). The non-nuclear group was significantly influenced by risk perception due to a lack of involvement in nuclear activities. Notably, the nuclear group is less interactive in disseminating nuclear energy benefits to the non-nuclear group. Surprisingly, misperceptions and lack of confidence about the benefits of nuclear energy also exist in the nuclear group. The study emphasizes debunking nuclear myths in the nuclear and non-nuclear groups through meaningful interactions and demands effective public awareness-building programs by competent authorities for the growth of the nuclear industry.

• Korean Journal of Agricultural Science
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• v.43 no.4
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• pp.650-655
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• 2016

Gears are components of transmission which transmit the power of an engine to a machine and offer numerous speed ratios, a compact structure, and high efficiency of power transmission. Gear train design in the automotive industry uses simulation software. However, PTO (Power Take-Off) gear design for agricultural applications uses the empirical method because of the wide range of load fluctuations in agricultural fields. The PTO is an important part of agricultural tractors which transmits the power to various tractor implements. Therefore, a simulation was essential to the optimal design of the PTO. When the PTO gear is optimally designed, there are many advantages such as low cost, reduced size, and light weight. In this study, we conducted the bending and contact safety factor simulation for the PTO gear of an agricultural tractor. The bending and contact safety factors were calculated on ISO 6336 : 2006 by decreasing the face widths of the PTO pinion and wheel gear from 18 mm at an interval of 1 mm. The safety factor of the PTO gear decreased as the face width decreased. The contact safety factors of the pinion and wheel gear were 1.45 and 1.53, respectively, when the face width was 18 mm. The simulation results showed that the face width of the PTO gear should be greater than 9 mm to maintain the bending and contact safety factors higher than 1. It would be possible to reduce the weight of the PTO gear for different uses and working conditions. This study suggests that the possibility of designing an optimal PTO gear decreases as its face width decreases.

• Journal of Distribution Science
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• v.13 no.11
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• pp.47-58
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• 2015

Purpose - This study aims to seek determinants of department store sales commission rates under consignment contracts based on transaction cost theory, the power-dependence view, and the resource-based view. A consignment contract is a unique contract where the retailer, over a given period, takes possession of goods owned by a supplier, promotes the sales of these goods, and receives a profit share from their sales. Under this contract, the supplier owns the goods until they are sold. In department stores in South Korea, over 70% of overall sales comes through consignment contracts. In other words, this is the most popular contract agreement between large retailers and vendors in South Korea. Consignment contracts yield high profits to department stores with minimal sales uncertainty, stock cost, and marketing investment. Many suppliers believe the consignment contract commission rates are too high. However, department stores disagree. They state that the commissions are not high as they generate new value for the suppliers by accumulating up-to-date merchandise and supporting various marketing programs on their behalf. Recently, consignment contracts have been critically examined and scrutinized by politicians, mass media, and the public of Korea. This study further intends to derive implications reflecting both buyer and seller perspectives as well as offer insights to policy makers in making appropriate decisions. Research design, data, and methodology - To verify the proposed research model and test hypotheses, the authors selected 164 suppliers, which currently have relationships with department stores. This study carefully investigated the reliability, content validity, convergent validity, and discriminant validity of the proposed model. The data were analyzed using SPSS 18.0 and AMOS structural equation modeling program Results - For the transaction cost theory and the power-dependence view, the results indicated that product diversity and demand volatility had a positive impact on the sales dependence on a department store. Dependence in turn had a positive effect on the sales commission under the consignment contract. Based on the resource-based view, the department store's marketing capability, the supplier's perception toward merchandising, and supporting activities could enhance the department store's channel leadership in the buyer-seller relationship. Subsequently, the channel leadership had a positive effect on the sales commission. However, product complexity had no relationship with department store dependence. Conclusions - This is the first empirical research that investigates the determinants of sales commissions under consignment contracts in the domestic retail industry. This study reveals several theoretical and practical implications for both marketing scholars and marketers. In terms of theoretical implication, this study integrated and enlarged certain theoretical background, such as transaction cost theory, the power-dependence view, and the resource-based view, to explain the determinants of sales commissions under consignment contracts that include sales revenue. From a business management viewpoint, this research offers useful insights for policy makers by applying two different perspectives, both the manufacturer and the retailer, in terms of the sales commission issue under a consignment contract.

• Journal of Korea Water Resources Association
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• v.43 no.9
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• pp.813-822
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• 2010

An important problem in frequency analysis is the estimation of the quantile for a certain return period. In frequency analysis an assumed probability distribution is fitted to the observed sample data to estimate the quantile at the upper tail corresponding to return periods which are usually much larger than the record length. In most cases, the selection of an appropriate probability distribution is based on goodness of fit tests. The goodness of fit test method can be described as a method for examining how well sample data agrees with an assumed probability distribution as its population. However it gives generally equal weight to differences between empirical and theoretical distribution functions corresponding to all the observations. In this study, the modified Anderson-Darling (AD) test statistics are provided using simulation and the power study are performed to compare the efficiency of other goodness of fit tests. The power test results indicate that the modified AD test has better rejection performances than the traditional tests. In addition, the applications to real world data are discussed and shows that the modified AD test may be a powerful test for selecting an appropriate distribution for frequency analysis when extreme cases are considered.

• Journal of the Korean Institute of Telematics and Electronics D
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• v.35D no.10
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• pp.39-50
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• 1998

Wide-band sharp-transition filters are widely used in applications such as wireless CODEC design or medical systems. Since these filters suffer from large sensitivity and roundoff noise, large word-length is required for the VLSI implementation, which increases the hardware size and the power consumption of the chip. In this paper, a low-power implementation technique for digital filters with wide-band sharp-transition characteristics is proposed using CPL (Complementary Pass-Transistor Logic), LWDF (Lattice Wave Digital Filter) and a modified DIFIR (Decomposed & Interpolated FIR) algorithm. To reduce the short-circuit current component in CPL circuits due to threshold voltage reduction through the pass transistor, three different approaches can be used: cross-coupled PMOS latch, PMOS body biasing and weak PMOS latch. Of the three, the cross-coupled PMOS latch approach is the most realistic solution when the noise margin as well as the energy-delay product is considered. To optimize CPL transistor size with insight, the empirical formulas for the delay and energy consumption in the basic structure of CPL circuits were derived from the simulation results. In addition, the filter coefficients are encoded using CSD (Canonic Signed Digit) format and optimized by a coefficient quantization program. The hardware cost is minimized further by a modified DIFIR algorithm. Simulation result shows that the proposed method can achieve about 38% reductions in power consumption compared with the conventional method.

• Korean journal of applied entomology
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• v.51 no.2
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• pp.91-97
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• 2012

The dispersion indices, spatial pattern and sampling plan for pink citrus rust mite (PCRM), Aculops pelekassi, monitoring was investigated. Dispersion indices of PCRM indicated the aggregated spatial pattern. Taylor's power law provided better description of variance-mean relationship than Iwao's patchiness regression. Fixed-precision levels (D) of a sequential sampling plan were developed using by Taylor's power law parameters generated from PCRM on fruit sample (cumulated number of PCRM in $cm^2$ of fruit). Based on Kono-Sugino's empirical binomial the mean density per $cm^2$ could be estimated from fruit ratio with more than 12 rust mites per $cm^2$: $ln(m)=4.61+1.23ln[-ln(1-p_{12})]$. To determine the optimal tally threshold, the variance (var(lnm)) for mean (lnm) in Kono-Sugino equation was estimated. The lower and narrow ranged change of variance for esimated mean showed at a tally threshold of 12. To estimate PCRM mean density per $cm^2$ at fixed precision level 0.25, the required sample number was 13 trees, 5 fruits per tree and 2 points per fruit (total 130 samples).

• Journal of Korea Water Resources Association
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• v.49 no.5
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• pp.451-458
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• 2016

In order to infer regional flood frequency for ungauged watersheds, index flood method was applied for this study. To pursuit this given purpose, annual peak flood data for 22 watersheds located at the upstream of the Chungju Dam watershed were obtained from the spatial extension technique. The regionalization of mean annual flood was performed from extended flood data at 22 points. Based on the theory that flood discharge and watershed size follows the power law the regionalization generated the empirical relationship. These analyses were executed for the full size of the Chungju Dam watershed as one group and three different mid-size watersheds groups. From the results, the relationship between mean annual flood and watershed sizes follow the power law. We demonstrated that it is appropriate to use the relationship between specific flood discharges from the upper and lower watersheds in terms of estimating the floods for the ungaged watersheds. Therefore, not only the procedure of regional frequency analysis but also regionalizaion analaysis using finer discretization of the regions interest with respect to the regional frequency analyisis for the ungauged watersheds is important.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.37C no.11
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• pp.1064-1076
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• 2012

This study is an attempt to identify factors determining the success of international standardization and understand the relationship between the factors, such as government-driven standardization activities. Six factors were identified through factor analysis; namely, 'Direct government support', 'Indirect government support', 'Utilization of standardization bodies', 'Standardization strategy', 'Attainment of a dominant market power', and 'Adoption as an international standard.' The results showed that firstly, support from the government, whether direct or indirect, had no direct effect on the outcome of international standardization efforts, but produced an indirect influence on it through mediating factors such as the attainment of a dominant market power. Secondly, the attainment of a dominant market power proved to be the most important success factor of international standardization, suggesting that the government must direct its efforts to help boost the market power of target standards through measures like promoting a timely market entry and the development of high-quality standards, in a manner to induce market satisfaction, increasing lock-in effects and building a quasi-vertical integration system. Thirdly, direct support from the government holds the key to the success of international standardization with de jure standardization bodies, while the strategic use of standardization bodies appears the most important for the positive outcome of standardization concerning de facto standardization bodies.