• Title/Summary/Keyword: Natural Environment Control

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Risk of Material Misstatement in the Stage of Audit Planning: Empirical Evidence from Vietnamese Listed Enterprises

  • NGUYEN, Hoan;NGO, Thi Kieu Trang;LE, Thi Tam
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.3
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    • pp.137-148
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    • 2020
  • The purpose of this study is to investigate factors influencing risk assessment of material misstatement in Vietnamese enterprises listed on stock market. Expert interview method was conducted to discover the scales for three variables including information system, trademark, and risk assessment of material misstatement. Survey method was used to examine the impacts of eight factors on risk assessment of material misstatement. Data is collected from 317 auditors who have excellent experience in auditing financial statements of companies listed on stock market. Then, data is processed by descriptive statistics, reliability analysis, factor extracted analysis, correlative regression analysis, and analysis variance of residual change. The research findings showed that business characteristic, stakeholder pressure, and economic environment have positive relationships with risk assessment of material misstatement. Three variables including operation control and monitor, control environment, and information system negatively affect to risk assessment. Specially, business characteristic and information system, which are elements in internal control, have strongest impact on risk assessment. One the other hand, assessment of internal control plays an important role not only in the audit plan stage but also throughout the stages of the audit implementation and ending. Therefore, appropriate solutions are proposed to carry out all audit stages.

Study on Energy Saving Possibilities through Analysis of Environment Control Elements & Natural Ventilation Performance using the CFD & Measurement (CFD와 실측을 이용한 환경제어요소 도입 및 주택 자연환기 성향 검토를 통한 에너지 절감가능성 고찰)

  • Oh, Byoungchull;Lee, Sunyoung
    • Journal of the Korean Solar Energy Society
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    • v.34 no.6
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    • pp.27-37
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    • 2014
  • Heat island is caused by changes of land coverage structure of cities and use of energy in buildings. As a result energy use in buildings get to increase further followed by rising of GHG emission and deteriorating climate change. Eco-friendly housing complex is a kind of plan that applies environmental control elements like water and green spaces to housing complex. With these methods, it can be expected to create thermal environment of indoor and outdoor. In this paper quantitative examination is studied on using CFD to find out the effects of river, water permeable, parks and planting on thermal environment. And by comparing field measurements with CFD results which are aimed to development phase housing complex, feasibility and usability of the CFD analysis results are confirmed. And also, analysis on the ventilation performance followed by natural ventilation system is analyzed by selecting one building in housing complex. Based on the results, the possibilities of energy reduction through making thermal environment and applying natural ventilation are studied. With these outcomes, creating thermal conditions and using natural ventilation would be contributed to GHG reduction.

A Study on The Architectural Plan Access Method for The Integrated Design of The Environmentally Friendly Architecture (친환경 건축의 통합설계를 위한 건축 계획적 접근방법에 관한 연구)

  • Cho, Sung-Hyun;Kim, Chul-Kyu
    • Journal of The Korean Digital Architecture Interior Association
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    • v.10 no.3
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    • pp.79-86
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    • 2010
  • From the research which sees the building which uses a natural control method with ecological architecture, continuity tried to divide the building which uses a physical control method with sustainable architecture. Ecological architecture analyzes the microclimate of the area and applies mining and natural ventilation leads and that the interior environment controls, the condition of the site actively and there is a possibility of seeing. Also sustainable architecture which is possible to lead and recycling and reuse of the resources and energy cyclic process of the construction resources to lead and the interior environment to control. Therefore the case where the facility system and structural system become integrated design organically in natural circulating method is many. Specially the sunshade system and double skin system are combined and structural system of the building and there is a possibility of having the envelope which form is feature. Today the buildings lead and the system integration process where the integral parts are systematic is demanded the interior environment which and an external form and that, they make they are there is a possibility of seeing. the environmental building which hits joins in with natural control method and the structure and facility system are integrated and has the tendency which is developed and there is a possibility of saying that a meaning with the alternative construction will be able to reduce the resources and an energy.

The Effects of Viewing Natural Scenery Indoors on Middle School Students' Changes in Mood States and Concentration

  • Shin, Mun-Young;Shin, Won-Sop
    • Journal of People, Plants, and Environment
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    • v.22 no.2
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    • pp.199-207
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    • 2019
  • The purpose of this study was to investigate the mood states and concentration of students when they see the natural scenery indoors throughout the Free Semester Program (FSP) of middle school. The subjects were total 180 students comprised of 60 students in the group viewing natural scenery, 60 students in the group viewing urban scenery and 60 students in the control group from the first year of middle school located in Daejeon, and the experiment was carried out from September 3 to October 30, in 2018. The results showed that tension, depression, anger, fatigue and confusion were decreased and vigor was increased significantly in group viewing natural scenery compared to group viewing urban scenery and the control group. Ratings of 'pleasant,' 'natural,' and 'calm' were increased and concentration was also improved significantly in the group viewing natural scenery compared to the group viewing urban scenery and the control group. This indicates that positive effects can be anticipated on the improvement of mood states and concentration by developing indoor program viewing natural scenery for people who have difficulties in outdoor activities.

An Experimental Study on the Temperature and Humidity Evaluation in the Summer and Winter Season of the Korean Traditional Houses in Chonnam Province (전남지방 전통주택 하절기와 동절기의 온습도 평가에 관한 실험적 연구)

  • Lee, Tai-Kang;Choi, Eun-Seok;Kim, Hang;Kim, Hyung-Ryul;Gi, No-Gab;Kim, Sun-Woo
    • KIEAE Journal
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    • v.6 no.1
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    • pp.57-62
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    • 2006
  • Korean Traditional houses has been evolved and developed in many years, adopting the natural environment to control exterior conditions. These control method are various passive system of using natural materials, considering micro climate, building lay out, and these system are more natural and ecological to make the comfortable indoor climate than active systems of the present houses. This study aims to analyzed control performance of outdoor environment of five Korean traditional houses during the summer and winter. These houses are varied with lay out and floor plan to reflect the way of control for environmental condition, surveyed the reverberation time and sound level difference between rooms of the main living room and other main floored room, master room and kitchen. Especially air temperature and humidity have been measured simultaneously in each rooms to compare with outdoor condition. As a result, the variation of air temperature and humidity of most rooms are considerably static while condition of outdoors are much varied, it is showed that indoor climate has been controled with traditional soiled walls.

Biological Control Strategy of Uzi Fly in Sericulture

  • Singh, R.N.;Saratchandra, Beera
    • International Journal of Industrial Entomology and Biomaterials
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    • v.6 no.2
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    • pp.125-132
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    • 2003
  • Uzi fly (Exorista bombycis Louis) is one of the major larval endo-parasitoid of silkworm (Bombyx mori). It causes extensive damage to sericulture industry. The application of synthetic organic pesticides has tremendous impact on minimizing pest population but their overuse and frequent misuse and high sensitivity towards the silkworms, has forced the entomologists to search for alternatives to chemical control, which is safe to silkworm, environment and farm workers. Biological control continues to offer exciting possibilities for the control of fly pest population. It is environmentally safe alternative to chemical control and offering a long-term protection. Several potential hymenopteran parasitoids have been screened. Among successful natural enemies, Nesolynx thymus, Trichomalopsis apanteloctena, Trichopria sp., Brachymeria lasus, Pediobius sp., Spalangia sp., Spilomicrus karnatakensis and Dhirhinus sp. are important. It is essential to predict accurately the efficacy of these natural enemies in a new habitat prior to its introduction. The important desirable attributes of these potential parasitoids viz., host searching capacity, specificity, power of increase and fitness and adaptability of the parasitoid in new environment has been recorded. Results of the host parasitoid interaction indicate that the aging of the host function as a factor that influence the host finding efficiency of the parasitoid. It is highly scored with 15-20 hrs old pupa of the host. However, aging of the parasitoid does not significantly affect it. The sex ratio is female biased which is advantageous from biological control point of view, Biological suppression methods involving conservation and utilization of natural enemies have been discussed in detail.

Quality Assessment of Curcuma longa L. by Gas Chromatography-Mass Spectrometry Fingerprint, Principle Components Analysis and Hierarchical Clustering Analysis

  • Li, Ming;Zhou, Xin;Zhao, Yang;Wang, Dao-Ping;Hu, Xiao-Na
    • Bulletin of the Korean Chemical Society
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    • v.30 no.10
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    • pp.2287-2293
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    • 2009
  • Gas Chromatography-Mass Spectrometry (GC-MS) fingerprint analysis, Principle Components Analysis (PCA), and Hierarchical Cluster Analysis (HCA) were introduced for quality assessment of Curcuma longa L. (C. longa). The GC-MS fingerprint method was developed and validated by analyzing 33 batches of samples of C. longa from different geographic locations. 18 chromatographic peaks were selected as characteristic peaks and their relative peak areas (RPA) were calculated for quantitative expression. Two principal components (PCs) were extracted by PCA. C. longa collected from Guizhou and Fujian were separated from other samples by PC1, capturing 71.83% of variance. While, PC2 contributed for their further separation, capturing 11.13% of variance. HCA confirmed the result of PCA analysis. Therefore, GC-MS fingerprint study with chemometric techniques provides a very flexible and reliable method for quality assessment of C. longa.