• The Journal of Industrial Distribution & Business
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• v.12 no.8
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• pp.7-19
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• 2021

Purpose: This paper aims to investigate (1) whether the interviewed auditors conduct higher quality audit than the non-interviewed auditors and (2) whether the frequency of audit engagement interviews has an impact on audit quality. Research design, data, and methodology: Using a sample of Chinese A-share listed firms between 2011 and 2019, this paper empirically tests the effect of audit engagement interviews on auditor's behavior. We collect the data of audit engagement interviews on the CICPA's website. We use OLS regression, fixed-effect model and random-effect model to examine the association between audit engagement interviews and audit quality. Results: Findings indicate that the audit quality of the interviewed auditors is significantly greater than that of the non-interviewed auditors. The frequency of the audit engagement interviews is positively associated with audit quality. The interviewed auditors spend significantly more time on the audit. Furthermore, the positive association between audit engagement interviews and audit quality only exists in non-Big 4 auditors. Conclusions: Our findings provide evidence for the effectiveness of audit regulation enforcement. The results suggest that in an emerging market with weak legal systems, preventive regulations such as audit interviews have a deterrent effect and are necessary in alleviating information asymmetry and improving information environment.

• KIEE International Transaction on Electrical Machinery and Energy Conversion Systems
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• v.3B no.1
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• pp.1-9
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• 2003

This paper deals with the nodal admittance approach steady-state frequency domain analysis of the three-phase self-excited induction generator (SEIG) driven by the variable speed prime mover as the wind turbine. The steady-state performance analysis of this power conditioner designed for the renewable energy is based on the principle of equating the input mechanical power of the three-phase SEIG to the output mechanical power of the variable speed prime mover mentioned above. Us-ing the approximate frequency domain based equivalent circuit of the three-phase SEIG. The main features of the present algorithm of the steady-state performance analysis of the three-phase SEIG treated here are that the variable speed prime mover characteristics are included in the approximate equivalent circuit of the three-phase SEIG under the condition of the speed changes of the prime mover without complex computations processes. Furthermore, a feedback closed-loop voltage regulation of the three-phase SEIG as a power conditioner which is driven by variable speed prime movers such as the wind turbine(WT) employing the static VAR compensator(SVC) circuit composed of the thyristor phase controlled reactor(TCR) and the thyristor switched capacitor(TSC) controlled by the PI controller is designed and considered for wind-turbine driving power conditioner.

• The Korean Journal of Franchise Management
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• v.13 no.4
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• pp.1-12
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• 2022

Purpose: In 2020, the franchise industry accomplished a significant growth compared to the previous year, as the number of franchise companies increased by 9.0% while the number of franchise brands increased by 12.5%. Despite growth in size, the Korean franchise industry underwent many negative incidents, such as franchise ownership sales to private equity funds, that led to deterioration of businesses. From this point of view, this study aims to make various proposals to help policy makers develop franchise industry policies by analyzing trends of the current and previous presidential administrations' franchise policies and regulations using newspaper articles. Research design, data and methodology: A total of 7,439 articles registered in Naver API from February 25, 2013 to November 29, 2021 were extracted. Among them, 34 unrelated video articles were deleted, and a total of 7,405 articles from both administrations were used for analysis. The R package was used for word frequency analysis, word clouding, word correlation analysis, and LDA (Latent Dirichlet Allocation) topic modeling. Results: The keyword frequency analysis shows that the most frequently mentioned keywords during the previous administration include 'no-brand', 'major company', 'bill', 'business field', and 'SMEs', and those mentioned during the current administration include 'industry' and 'policy'. As a result of LDA topic modeling, 9 topics such as 'global startups' and 'job creation' from the previous administration, and 10 topics such as 'franchise business' and 'distribution industry' from the current administration were derived. The results of LDAvis showed that the previous administration operated a policy based on mutual growth of large and small businesses rather than hostile regulations in the franchise business, whereas the current administration extended the regulation related to franchise business to the employment sector. Conclusions: The analysis of past two administrations' franchise policy, it can be suggested that franchisors and franchisees may complement each other in developing the Fair Transactions in Franchise Business Act and achieving balanced growth. Moreover, political support is needed for sound development of franchisors. Limitations and future research suggestions are presented at the end of this study.

• 제어로봇시스템학회:학술대회논문집
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• 2005.06a
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• pp.2063-2066
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• 2005

This paper presents an approach to detect the dielectric condition of FRP Hot Stick in EHV high voltage cable whereas shutting down the power system is not necessary. The radio frequency generating method is adopted by transmitting radio wave into the Electrodes. This instrument is small, easy to use and also inexpensive. Furthermore, the impurity level of dirt on high voltage insulator (non-ceramic type) will be analyzed by using the methods based on IEEE Std.978-1984 at 105 kV.DC. /305 mm. and OSHA Regulation 1910.269 Part J - live line tools. The frequency at 10-20 MHz is applied to FRP Hot Stick via Electrode1 and from FRP Hot Stick surface to Electrode 2. After that the results will be evaluated by testing in each condition of FRP Hot Stick, such as dry surface, hot surface, foil winding and conductor inserting. Finally, the watt loss will be examined and compared with the loss from humidity and Carbon tracking. The important components of this system are radio frequency generating unit, frequency stabilizing unit, frequency amplifier, FRP Hot Stick frequency counter, processing unit, and display unit.

• The Transactions of the Korean Institute of Power Electronics
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• v.21 no.2
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• pp.102-110
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• 2016

In this paper, a high-frequency dual mode control LLC resonant converter with wide input voltage range is proposed through zero voltage switching (ZVS) under the universal line input voltage and every load conditions. Conventional small power adapter driving should be satisfied with universal line input voltage because it has no power factor correction circuit regulation. The conventional LLC resonant converter for an adapter can reduce the size of transformer in terms of high-frequency driving and ZVS. However, this converter has a disadvantage in terms of design of resonant tank under various input voltages because the frequency modulation range is very wide to satisfy voltage conversion gain. Compared with the conventional one, the proposed LLC converter can be adapted to universal line input voltage and high-frequency driving because it is controlled by pulse width modulation and pulse frequency modulation with control voltage. The validity of the proposed LLC converter is proved through the 60 W prototype.

• Journal of Families and Better Life
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• v.27 no.3
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• pp.145-158
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• 2009

The purpose of this study was to investigate the effects of socio-demographic variables, family emotional environment and maternal discipline style on school children's emotional regulation. Subjects of this study consisted 953 elementary school students drawn from 4 elementary schools in Cheong-ju city and Cheongwon-gun. Data were analyzed by the methods frequency, percentage, Cronbach's ${\alpha}$, factor analysis, Pearson's correlation, and hierarchical regression using SPSSWIN 12.0 program. The results of this study were as follows: First, girls used greater problem-focused coping than boys did. Children in sixth grade used more problem-focused coping regulation compared to those in fourth grade. When children perceived higher level of family communication, emotional support, participation of family rituals, family worries, and parental conflict, they were more likely to use problem-focused coping. Additionally, both maternal supportive discipline and behavioral controlling discipline styles increased children's problem-focused coping. Second, girls presented greater emotional venting than boys did. Children in sixth grade expressed higher level of emotional venting compared to those in fourth grade. While family communication, family worries, and parental conflict increased children's emotional venting, family emotional support and participation of family rituals decreased it. Only mothers' psychological controlling discipline positively predicted children's emotional venting. Third, girls presented higher level of children's aggressive expression than boys did. The lower level of family support increased children's aggressive expression. Higher level of family worries and parental conflict increased it as well. Also, children's aggressive expression was positively predicted by mothers' psychological controlling discipline. Fourth, girls presented greater avoidance than boys did. Children in sixth grade expressed higher level of emotional avoidance compared to those in fourth grade. In family emotional environment, while family support lowered children's emotional avoidance, family worries and parental conflict increased it. Moreover, mothers' psychological and behavioral controlling discipline styles positively explained children's emotional avoidance. In conclusion, family emotional environment was the strongest factor to predict school children's emotional regulation among other variables.

• Safety and Health at Work
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• v.8 no.1
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• pp.59-66
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• 2017

Background: Despite considerable efforts made in recent years, the industrial accident rate and the fatality rate in the Republic of Korea are much higher than those in most developed countries in Europe and North America. Industrial safety policies and safety regulations are also known to be ineffective and inefficient in some cases. Methods: This study focuses on the quantitative evaluation of the effectiveness of direct safety regulations such as safety certification, self-declaration of conformity, and safety inspection of industrial machines in the Republic of Korea. Implications on safety policies to restructure the industrial safety system associated with industrial machines are also explored. Results: Analysis of causes in industrial accidents associated with industrial machines confirms that technical causes need to be resolved to reduce both the frequency and the severity of such industrial accidents. Statistical analysis also confirms that the indirect effects of safety device regulation on users are limited for a variety of reasons. Safety device regulation needs to be shifted to complement safety certification and self-declaration of conformity for more balanced direct regulations on manufacturers and users. An example of cost-benefit analysis on conveyor justifies such a transition. Conclusion: Industrial safety policies and regulations associated with industrial machines must be directed towards eliminating the sources of danger at the stage of danger creation, thereby securing the safe industrial machines. Safety inspection further secures the safety of workers at the stage of danger use. The overall balance between such safety regulations is achieved by proper distribution of industrial machines subject to such regulations and the intensity of each regulation. Rearrangement of industrial machines subject to safety certification and self-declaration of conformity to include more movable industrial machines and other industrial machines with a high level of danger is also suggested.

• Proceedings of the KIPE Conference
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• 2001.10a
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• pp.75-79
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• 2001

This paper presents a novel version of an active voltage clamped ZVS-PWM high frequency inverter using IGBTs for electromagnetic induction eddy current-based rolling drum heating in new generation copy and printing machines in consumer business use. The operating principle of this inverter circuit and unique features are described herein. Its constant frequency duty cycle (asymmetrical PWM) controlled voltage source quasi-resonant soft switching high frequency inverter employing IGBTs is proposed, which is capable of achieving stable and efficient zero voltage soft switching commutation over a widely specified power regulation range from full power to low power. The operating performances in a steady state of this inverter is discussed and evaluated on basis of simulation and experimental results as an induction heated roller in new generation copy machine.

• Proceedings of the KIPE Conference
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• 2007.11a
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• pp.133-135
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• 2007

This research presented the new zero-current switching pulse width modulation SEPP(Single Ended Push-Pull)high frequency inverter for solving the problem of the zero-current SEPP high frequency inverter circuit which is using widely in the practical application of an induction heating apparatus, the soft switching operation and power control are impossible when the lowest power supply in the zero-current switching pulse width modulation SEPP high frequency inverter. The inverter circuit which is attempted by on-off operation of a switch has the reduction effect of the power loss due to a soft switching and a high frequency switching. And it confirmed that the power regulation is possible continuously from 0.25[kW] until 2.84[kW] in the case the duty rate(D) changes from 0.08 to 0.3 under zero-current switching operating by a dissymmetry pulse width modulating control and the power conversion efficiency comes true the efficiency of 95[%]. Due to the result above, the ZCS PWM SEPP high frequency inverter will be effective as sources of an induction heating apparatus.

• Proceedings of the KIEE Conference
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• 2007.11c
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• pp.119-124
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• 2007

This research presented the new zero-current switching pulse width modulation SEPP(Single Ended Push-Pull)high frequency inverter for solving the problem of the zero-current SEPP high frequency inverter circuit which is using widely in the practical application of an induction heating apparatus, the soft switching operation and power control are impossible when the lowest power supply in the zero-current switching pulse width modulation SEPP high frequency inverter. The inverter circuit which is attempted by on-off operation of a switch has the reduction effect of the power loss due to a soft switching and a high frequency switching. And it confirmed that the power regulation is possible continuously from 0.25[kW] until 2.84[kW] in the case the duty rate(D) changes from 0.08 to 0.3 under zero-current switching operating by a dissymmetry pulse width modulating control and the power conversion efficiency comes true the efficiency of 95[%]. Due to the result above, the ZCS PWM SEPP high frequency inverter will be effective as sources of an induction heating apparatus.