• Journal of Distribution Science
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• v.21 no.12
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• pp.71-81
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• 2023

Purpose: This research aims to analyze the influence of greed, opportunity, need, exposes on fraudulence financial reporting by using the distribution of political connections as a moderating variable. Research design, data, methodology: Using data collected from 180 respondents who were leaders involved in financial reports in state-owned companies and manufacturing companies in South Sulawesi, Indonesia. Data analysis using SEM PLS. Results: The results of this research show that greed, opportunity, need, exposes, political connections have a significant positive effect on fraudulence financial reporting. Political connection is able to moderate greed, need, exposes to fraudulence financial reporting. Furthermore, political connections are unable to moderate the opportunity for fraudulence financial reporting in company. Conclusion: Greed, opportunities, needs, exposes can influence someone to carry out financial fraud reporting in the company because of internal or external factors that cause someone to commit fraud. Every perpetrator of fraud should be subject to punishment or sanctions if proven to have committed fraud. Political connections can influence fraudulent financial reporting due to the potential for intervention and political pressure that can affect the integrity of financial reporting. Political connections are able to moderate greed, need, exposes against fraudulent financial reporting.

• Journal of Korea Society of Digital Industry and Information Management
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• v.8 no.4
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• pp.273-288
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• 2012

In recent years, smartphone is the most widely used ubiquitous functionality. People do not want to just call other people any more by using a cellular phone; they want to connect to the Internet and use various applications. Hence, cellular phones need to become smart. A smartphone has an operating system and many applications. Specifically the goals of this research are; (1) to suggest theory framework of acceptance about smartphone based on TAM, (2) to examine relationships between exogenous variables. The research model and hypotheses were developed based on the theories of technology acceptance model. Questionnaire was used to collect data. The analysis of this study is designed as individual level to examine the causal relationship among variables. The the reliability and validity of data was tested by explanatory factor analysis, Cronbach's alpha coefficient, confirmatory factor analysis, and correlation analysis. Also, the structural equation model(SEM) analysis was performed to test the usefulness of the model. The analysis results revealed that social norms and individual innovation are major influential variables on the perceived usefulness of smartphone. Also, social norms are influential variables on the perceived enjoyment of smartphone.

• Communications for Statistical Applications and Methods
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• v.21 no.4
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• pp.275-284
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• 2014

Matched pairs are twice continuously measured data with the same categories. They can be represented as the square contingency tables. We can also consider symmetry and marginal homogeneity. Moreover, we can infer the matched pairs models; the symmetry model, the quasi-symmetry model, and the ordinal quasi-symmetry model. These inferences are involved in assumptions for special distributions. In this study, we visualize matched pairs models using modified correspondence analysis. Modified correspondence analysis can be used when square contingency tables are given; consequently, it is involved in the square and asymmetric correspondence matrix. This technique does not need assumptions for special distributions and is more helpful than the correspondence analysis to visualize matched pairs models.

• Communications for Statistical Applications and Methods
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• v.28 no.5
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• pp.511-520
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• 2021

Over the last decade, Bitcoin has attracted a great deal of public interest and Bitcoin market has grown rapidly. One of the main characteristics of the market is that it often undergoes some events or incidents that cause outlying observations. To obtain reliable results in the statistical analysis of Bitcoin data, these outlying observations need to be carefully treated. In this study, we are interested in change point analysis for Bitcoin return series having such outlying observations. Since these outlying observations can affect change point analysis undesirably, we use a robust test for parameter change to locate change points. We report some significant change points that are not detected by the existing tests and demonstrate that the model allowing for parameter changes is better fitted to the data. Finally, we show that the model with parameter change can improve the forecasting performance of Value-at-Risk.

• Computers and Concrete
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• v.5 no.3
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• pp.217-241
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• 2008

In this paper, a total strain-based hysteretic material model based on MCFT is proposed for non-linear finite element analysis of reinforced concrete structures. Although many concrete models have been proposed for simulating behavior of structures under cyclic loading conditions, accurate simulations remain challenging due to uncertainties in materials, pitfalls of crude assumptions of existing models, and limited understanding of failure mechanisms. The proposed model is equipped with a fully generalized hysteresis rule and is formulated for 2D plane stress non-linear finite element analysis. The proposed model has been formulated in a tangent stiffness-based finite element scheme so that it can be used for most general finite element analysis packages. Moreover, it eliminates the need to check that tensile stresses can be transmitted across a crack. The tension stiffening model is a function of the bar orientation and any orientation can be accommodated. The proposed model has been verified with a series of experimental results of 2D RC planar panels. This study also demonstrates how parameters of the proposed model associated with cyclic damage modeling influences the pinched cyclic shear behavior.

• Journal of Korean Academy of Nursing
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• v.42 no.1
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• pp.105-115
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• 2012

Purpose: This study was done to propose a structural model to explain and predict psychosocial adjustment in patients with early breast cancer and to test the model. The model was based on the Stress-Coping Model of Lazarus and Folkman (1984). Methods: Data were collected from February 18 to March 18, 2009. For data analysis, 198 data sets were analyzed using SPSS/WIN12 and AMOS 7.0 version. Results: Social support, uncertainty, symptom experience, and coping had statistically significant direct, indirect and total effects on psychosocial adjustment, and optimism had significant indirect and total effects on psychosocial adjustment. These variables explained 57% of total variance of the psychosocial adjustment in patients with early breast cancer. Conclusion: The results of the study indicate a need to enhance psychosocial adjustment of patients with early breast cancer by providing detailed structured information and various symptom alleviation programs to reduce perceived stresses such as uncertainty and symptom experience. They also suggest the need to establish support systems through participation of medical personnel and families in such programs, and to apply interventions strengthening coping methods to give the patients positive and optimistic beliefs.

• Journal of Environmental Science International
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• v.19 no.10
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• pp.1229-1235
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• 2010

Three meteor-statistical forecasting models - the transfer function model, the time-series autoregressive model and the neural networks model - were tested to develop a daily forecasting model for Jejudo, where the need and demand for wind power forecasting has increased. All the meteorological observation sites in Jejudo have been classified into 6 groups using a cluster analysis. Four pairs of observation sites among them, all having strong wind speed correlation within the same meteorological group, were chosen for a model test. In the development of the wind speed forecasting model for Jejudo, it was confirmed that not only the use a wind dataset at the objective site itself, but the introduction of another wind dataset at the nearest site having a strong wind speed correlation within the same group, would enhance the goodness to fit of the forecasting. A transfer function model and a neural network model were also confirmed to offer reliable predictions, with the similar goodness to fit level.

• Korean Management Science Review
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• v.27 no.2
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• pp.55-66
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• 2010

In Korea, deap-sea fishing industry plays an important role in a food industry. However, it is in a difficult situation because of the more competitive business environment. Therefore, there is a need to restructure the deap-sea fishing industry by scraping superannuated ships. This paper is designed to present scrap programs for deap-sea fishing industry of Korea. We performed ratio analysis to evaluate financial performance of fishing companies and then applied a mixed integer programming (MIP) model to identify optimal schedule for scraping. The results of the financial ratio analysis indicates that it is legible to provide governmental aid to Atlantic trawl, Northern Pacific trawl, and Indian ocean trawl with minimum required rate of return (MRR) of 3%, and the Atlantic strip fishing industry is qualified to receive the governmental aid with MRR value of 5%. Furthermore, by applying the MIP model to develop scrap planning, we demonstrate how our model can be used to restructure the deap-sea fishing industry of Korea.

• Journal of the Korea Institute of Military Science and Technology
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• v.11 no.1
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• pp.102-111
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• 2008

This paper describes the basic model and simulation results of thermal battery. Voltage and thermal analysis is a critical part of thermal-battery design because of the need to maintain the inner temperature above the electrolyte melting point. Traditionally, battery design has depended on an empirical approach, in which prototype batteries are outfitted with thermocouples and the design of subsequent batteries is refined accordingly. We have developed the basic model that allows the design engineer to configure or modify a battery, quickly conduct a thermal analysis, and efficiently review the results. Based on performance tests, the thermal-battery model was established and the effect of design parameters on battery performance was analyzed.

• Journal of the military operations research society of Korea
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• v.15 no.1
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• pp.78-94
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• 1989

Events that occur within a high 'resolution' combat model often need to be characterized and structured for representation in other models or for detailed analysis purposes. This paper attempts to characterize one of these events, helicopter deaths. The data analyzed for this paper were generated by a high resolution production simulation system, CARMONETTE. The thesis objective is to develop a model to characterize the event of interest, and check the fit of the developed model using a second set of data. The exponential model developed provides not only excellent characterization of Blue helicopter attrition but also sufficient confidence in our results for the purpose of aggregated combat simulation.