• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.391-397
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• 2021

This study examines the effect of independent commissioners and the Audit Committee on internal control disclosure and its implications for earnings management in the banking industry listed on the Indonesia Stock Exchange for the period 2016-2018. In this study, a purposive sampling technique was used, combined with two multiple regression analysis models. The final sample for this study comprised 30 companies over the three years of observation, such that there were 90 observations in total. This study indicates that independent commissioners, as measured by their composition, do not affect the disclosure of internal control. However, as measured by the number of members, the Audit Committee had a positive effect on internal control disclosures. This study also indicates that the disclosure of internal control as measured by the Internal Control Disclosure index affects reducing the negative practice of earnings management. This study proves that the Audit Committee's role is very dominant in assisting the Board of Commissioners in supervising internal control. This has implications for reducing earnings management practices. However, the Independent Commissioner's role in the Indonesian banking industry has not been optimal in carrying out the supervisory function in this study.

• Applied Chemistry for Engineering
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• v.22 no.5
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• pp.522-525
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• 2011

In this study, an established enzyme-linked immunosorbent assay and immuno-chromatography technique are combined to fabricate an immuno-strip sensor for the detection of S. aureus. The immuno-strip is manufactured by using four different functional membranes. The capture antibody is immobilized on the nitrocellulose membrane due to the high affinity and the capillary action through porous membranes induces a flow of sample. A colorimetric signal is appeared according to the enzyme reaction and is analyzed by the digital camera (qualitative analysis) and home-made image analysis software (quantitative analysis). Under the optimal conditions, samples with S. aureus in the range of $2.7{\times}10^4{\sim}2.7{\times}10^7CFU/mL$ can be detected by the colorimetric method within 30 min.

• Archives of Craniofacial Surgery
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• v.22 no.1
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• pp.11-16
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• 2021

Background: Nasal septal cartilage is used to obtain favorable aesthetic and functional outcomes in rhinoplasty, but is often difficult to harvest or the harvested amount is insufficient. Therefore, the objective of this study is to introduce how to harvest septal cartilage optimally without losing and use harvested cartilage efficiently. Methods: From March 2015 to January 2020, we tried to harvest as much septal cartilage as possible while maintaining the L-strut in 30 patients. A spreader flap and septal rotation suture were used instead of a spreader graft. Also in patients who needed a spreader graft and septal extension graft, a spreader graft was used on one side and a one-piece spreader graft combined with a septal extension graft was performed on the other side. For tip plasty, a columella septal suture was performed first. Postoperative patient satisfaction was assessed using the Rhinoplasty Outcome Examination questionnaire. Results: No serious complications were observed. The patient satisfaction score was 50% or above in 27 patients (90%) and less than 50% in only three patients (10%). The average score was 81.5 points. Conclusion: For septal cartilage deficiency, a spreader flap, the septal rotation suture, or onepiece spreader graft combined with a septal extension graft was used. The nasal tip was sufficiently rotated using the columellar septal suture technique first. These techniques made it possible to obtain good aesthetic outcomes using only septal cartilage, without harvesting other cartilage.

• The Journal of the Korea Contents Association
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• v.21 no.8
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• pp.1-9
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• 2021

Deep learning in computer vision has made accelerated improvement over a short period but large-scale learning data and computing power are still essential that required time-consuming trial and error tasks are involved to derive an optimal network model. In this study, we propose a similar image classification performance improvement method based on CR (Confusion Rate) that considers only the characteristics of the data itself regardless of network optimization or data reinforcement. The proposed method is a technique that improves the performance of the deep learning model by calculating the CRs for images in a dataset with similar characteristics and reflecting it in the weight of the Loss Function. Also, the CR-based recognition method is advantageous for image identification with high similarity because it enables image recognition in consideration of similarity between classes. As a result of applying the proposed method to the Resnet18 model, it showed a performance improvement of 0.22% in HanDB and 3.38% in Animal-10N. The proposed method is expected to be the basis for artificial intelligence research using noisy labeled data accompanying large-scale learning data.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.44 no.4
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• pp.12-22
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• 2021

This article suggests the machine learning model, i.e., classifier, for predicting the production quality of free-machining 303-series stainless steel(STS303) small rolling wire rods according to the operating condition of the manufacturing process. For the development of the classifier, manufacturing data for 37 operating variables were collected from the manufacturing execution system(MES) of Company S, and the 12 types of derived variables were generated based on literature review and interviews with field experts. This research was performed with data preprocessing, exploratory data analysis, feature selection, machine learning modeling, and the evaluation of alternative models. In the preprocessing stage, missing values and outliers are removed, and oversampling using SMOTE(Synthetic oversampling technique) to resolve data imbalance. Features are selected by variable importance of LASSO(Least absolute shrinkage and selection operator) regression, extreme gradient boosting(XGBoost), and random forest models. Finally, logistic regression, support vector machine(SVM), random forest, and XGBoost are developed as a classifier to predict the adequate or defective products with new operating conditions. The optimal hyper-parameters for each model are investigated by the grid search and random search methods based on k-fold cross-validation. As a result of the experiment, XGBoost showed relatively high predictive performance compared to other models with an accuracy of 0.9929, specificity of 0.9372, F₁-score of 0.9963, and logarithmic loss of 0.0209. The classifier developed in this study is expected to improve productivity by enabling effective management of the manufacturing process for the STS303 small rolling wire rods.

• Journal of The Korean Society of Agricultural Engineers
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• v.64 no.1
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• pp.1-13
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• 2022

In Korea, attention is being paid to the use of renewable energy in the livestock industry, and Ground Source Heat Pump (GSHP), which is advantageous for temperature control, is considered as one of the ways to reduce the use of fossil fuels. But GSHP is expensive to install, which proper capacity calculation is required. GSHP capacity is related to its maximum energy load. Energy loads are affected by climate characteristics and time, so dynamic analysis is required. In this study, the optimal capacity of GSHP was calculated by calculating the heating and cooling load of pig farms using BES (Building Energy Simulation) and economic analysis was performed. After designing the inside of the pig house using TRNSYS, one of the commercial programs of the BES technique, the energy load was calculated based on meteorological data. Through the calculated energy load, three heating devices and GSHP used in pig farms were analyzed for economic feasibility. As a result, GSHP's total cost of ownership was the cheapest, but the installation cost was the highest. In order to reduce the initial cost of GSHP, the capacity of GSHP was divided, and a scenario was created in which some of it was used as an auxiliary heating device, and economic analysis was conducted. In this study, a method to calculate the proper capacity of GSHP through dynamic energy analysis was proposed, and it can be used as data necessary to expand the spread of GSHP.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.20 no.6
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• pp.26-36
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• 2021

In this study, a deep learning model for predicting the queue length was developed using the information collected from the image detector. Then, a multiple regression analysis model, a statistical technique, was derived and compared using two indices of mean absolute error(MAE) and root mean square error(RMSE). From the results of multiple regression analysis, time, day of the week, occupancy, and bus traffic were found to be statistically significant variables. Occupancy showed the most strong impact on the queue length among the variables. For the optimal deep learning model, 4 hidden layers and 6 lookback were determined, and MAE and RMSE were 6.34 and 8.99. As a result of evaluating the two models, the MAE of the multiple regression model and the deep learning model were 13.65 and 6.44, respectively, and the RMSE were 19.10 and 9.11, respectively. The deep learning model reduced the MAE by 52.8% and the RMSE by 52.3% compared to the multiple regression model.

• Nuclear Engineering and Technology
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• v.54 no.7
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• pp.2614-2624
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• 2022

Monte Carlo simulations were used to model a portable Neutron backscattering (NBT) sensor suitable for detecting plastic anti-personnel mines (APMs) buried in dry and moist soils. The model consists of a 100 MBq ²⁵²Cf source encapsulated in a neutron reflector/shield assembly and centered between two ³He detectors. Multi-parameter optimization was performed to investigate the efficiency of Be/Zr(BH₄)₄ and Be/Be(BH₄)₂ assemblies in terms of increasing the signal-to-background (S/B) ratio and reducing the total dose equivalent rate. The MCNP results showed that 2 cm Be/3 cm Zr(BH₄)₄ and 2 cm Be/3 cm Be(BH₄)₂ are the optimal configurations. However, due to portability requirements and abundance of Be, the ²⁵²Cf-2 cm Be/3 cm Be(BH₄)₂ NBT model was selected to scan the center of APM buried 3 cm deep in dry and moist soils. The selected NBT model has positively identified the APM with a S/B ratio of 886 for dry soils of 1 wt% hydrogen content and with S/B ratios of 615, 398, 86, and 12 for the moist soils containing 4, 6, 10, and 14 wt% hydrogen, respectively. The total dose equivalent rate reached 0.0031 mSv/h, suggesting a work load of 8 h/day for 806 days within the permissible annual dose limit of 20 mSv.

• Journal of the Korea institute for structural maintenance and inspection
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• v.26 no.5
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• pp.49-56
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• 2022

In this study, numerical simulations for reducing noise between floors in an apartment building was carried out using Active Noise Control (ANC) technology. In order to examine the feasibility of using ANC to reduce noise between floors, accelerometers and microphones for noise collection were installed in the inter-floor noise test facility to measure noise and vibration caused by the impact ball drop test. By using the measured data, Filtered-x Least Mean Square (Fx-LMS) algorithm-based ANC simulations were carried out. In the simulations, after deriving optimal simulation conditions including the adaptive control convergence coefficient, the noise reduction effect was analyzed through numerical simulations using the number of installed accelerometers and speakers as variables. Finally, it was confirmed that the noise between floors could be reduced using ANC technology under limited conditions.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.22 no.5
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• pp.87-92
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• 2022

In this paper, a study was conducted on the design of an array element that can be applied to the AESA radar for seeker. An antenna for application to AESA radar should choose an optimal radiation element to be applied to an array antenna in order to secure electronical beam steering characteristics, and consider beam steering characteristics when designing. In particular, in order to satisfy the wide-angle beam steering characteristics, the wide-angle impedance matching technique should be used to minimize the scan blindness region that may occur during wide-angle steering. As such, securing the stability of system operation is becoming an important design consideration for AESA radar. In this paper, WAIM is applied to the end of the radiation element to improve the characteristics of the radiation element applied to the AESA radar antenna device, and the change in the performance of the active reflection coefficient, which is a stable operation index of the system, is reviewed. The final performance result verified the validity of the proposed method by mathematically synthesizing the simulation data.