• Asian Journal of Business Environment
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• v.11 no.4
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• pp.5-16
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• 2021

Purpose: This study aims to investigate the impact of auditor-client traffic convenience on accrual -based and real earnings management of the client firms. Research design, data and methodology: Using a sample of firms listed in Shanghai and Shenzhen Stock Exchanges over the period of 2007 to 2018, this paper empirically investigates the association between auditor-client traffic convenience and earnings management. We use three measures of auditor-client traffic convenience: railway traffic convenience, expressway traffic convenience, and air traffic convenience. The accrual-based earnings management is measured by abnormal accruals estimated by industry and year using the Modified Jones Model. Results: Findings indicate that traffic convenience is conducive to detecting and restraining positive accrual earnings management and real earnings management. After changing the measurement of independent variable and dependent variable, including potential omitted variables, the results are statistically unchanged. Further, the research shows that traffic convenience can not only improve audit quality, but also lead to higher fee premiums. Auditors didn't share with clients the cost reduction benefits caused by traffic convenience. Conclusions: Traffic convenience provides auditors with easy access to the client firms, alleviating the information asymmetry and improving corporate earnings quality. The findings have implications for regulators, audit practitioners and stakeholders.

• Journal of the Korean Society of Manufacturing Process Engineers
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• v.18 no.2
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• pp.102-107
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• 2019

The vehicle market has developed environment-friendly vehicles to comply with fuel economy regulations and exhaust regulations that have become stricter and stricter over time. Many studies have been conducted to improve the travel performance and fuel economy of environment-friendly vehicles, and vehicle manufacturers have been studying how to manufacture light-weight vehicles in order to improve the fuel economy of both existing vehicles and the newer environment-friendly vehicles. Exemplary light-weight vehicle technologies optimizes the design of the vehicle body structure, which is a vehicle weight-reducing method that modifies component shapes or layouts to optimize the structure of the vehicle. In addition, the new process technology uses new light-weight and very strong materials, and not typical materials, to manufacture light-weight vehicles. This study aims at the optimal design of vehicle body structures using multi-materials for the Fender-Apron, which is an important frame member for the external front side of a vehicle body, by conducting FEA (Finite Element Analysis) and multi-material bonding.

• The Plant Pathology Journal
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• v.38 no.4
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• pp.355-365
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• 2022

Erwinia amylovora and E. pyrifoliae are the causative agents of destructive diseases in both apple and pear trees viz. fire blight and black shoot blight, respectively. Since the introduction of fire blight in Korea in 2015, the occurrence of both pathogens has been independently reported. The co-incidence of these diseases is highly probable given the co-existence of their pathogenic bacteria in the same trees or orchards in a city/district. Hence, this study evaluated whether both diseases occurred in neighboring orchards and whether they occurred together in a single orchard. The competition and virulence of the two pathogens was compared using growth rates in vitro and in planta. Importantly, E amylovora showed significantly higher colony numbers than E. pyrifoliae when they were co-cultured in liquid media and co-inoculated into immature apple fruits and seedlings. In a comparison of the usage of major carbon sources, which are abundant in immature apple fruits and seedlings, E. amylovora also showed better growth rates than E. pyrifoliae. In virulence assays, including motility and a hypersensitive response (HR), E. amylovora demonstrated a larger diameter of travel from the inoculation site than E. pyrifoliae in both swarming and swimming motilities. E. amylovora elicited a HR in tobacco leaves when diluted from 1:1 to 1:16 but E. pyrifoliae does not elicit a HR when diluted at 1:16. Therefore, E. amylovora was concluded to have a greater competitive fitness than E. pyrifoliae.

• Nuclear Engineering and Technology
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• v.54 no.10
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• pp.3682-3694
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• 2022

The expansion of a country's ecological footprint generates resources for economic development. China's import bill and carbon footprint can be reduced by investing in green transportation and energy technologies. A sustainable environment depends on the cessation of climate change; the current study investigates nuclear energy efficiency, economic complexity, air transportation, and industrial improvement for reducing environmental footprint. Using data spanning the years 1983-2016, the dynamic autoregressive distributed lag simulation method has demonstrated the short- and long-term variability in the impact of regressors on the ecological footprint. The study findings revealed that economic complexity in China had been found to have a statistically significant impact on the country's ecological footprint. Moreover, the industrial improvement process is helpful for the ecological footprint in China. In the short term, air travel has a negative impact on the ecological footprint, but this effect diminishes over time. Additionally, energy innovation is negative and substantial both in the short and long run, thus demonstrating its positive role in reducing the ecological footprint. Policy implications can be extracted from a wide range of issues, including economic complexity, industrial improvement, air transportation, energy innovation, and ecological impact to achieve sustainable goals.

• Korean journal of aerospace and environmental medicine
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• v.31 no.3
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• pp.61-63
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• 2021

In Vol. 31, No. 3, our journal prepared three review articles, an original paper, and two case reports. First, as COVID-19 continues for a long time, aviation workers, including pilots, are also experiencing mental problems such as depression. Therefore, we have compiled the basic principles for improving the mental health of pilots. Next, it is difficult to properly perform cardio-pulmonary resuscitation (CPR) when a cardiac arrest situation occurs in an aircraft. Moreover, in the context of the COVID-19 pandemic, CPR is more difficult because medical staff and other passengers may also be exposed to infections. Therefore, we have summarized the principles of CPR on board and ways to perform CPR while keeping the safety of medical staff and other passengers in the COVID-19 situation. The sudden change of gravity caused by space travel has various effects on the human body, and among them, the effect on the immune system is profound. Therefore, we reviewed the research methods to study the effect of gravity on the immune system and the results. In addition, we analyzed the demographic characteristics and health status of immigrant visa applicants who intended to immigrate to the United States over the past five years. Next, through two case reports, we reported cases of determining physical fitness for aviation service in patients who recovered after receiving appropriate treatment for chronic myeloid leukemia or renal cell carcinoma.

• International Journal of Advanced Culture Technology
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• v.11 no.3
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• pp.327-331
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• 2023

This paper proposes a tourist destination recommendation application that combines a chatbot and a recommendation system. The data to be entered into the chatbot was through big data on social media. Through TEXTOM, a total of 22,701 data were collected over a one-year period from January 2022 to January 2023. Non-terms that interfere with analysis were removed through the data purification process. Using refined data, network visualization and CONCOR analysis were used to identify the information users want to obtain about travel to Jeju Island, and categories for each cluster were organized. The content was intuitively organized so that even those who approached it for the first time could easily use it, reducing the difficulty of operating the application. In this paper, users can select their own preferences and receive information. In addition, a tool called a chatbot allows users to focus more on the process of acquiring information by gaining a sense of reality while operating the application. This suggests an application that can reach the purpose of the curator by affecting the user's desire to visit tourist attractions.

• International Journal of Computer Science & Network Security
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• v.23 no.8
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• pp.26-32
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• 2023

Hajj is a fundamental pillar of Islam that all Muslims must perform at least once in their lives. However, Umrah can be performed several times yearly, depending on people's abilities. Every year, Muslims from all over the world travel to Saudi Arabia to perform Hajj. Hajj and Umrah pilgrims face multiple issues due to the large volume of people at the same time and place during the event. Therefore, a system is needed to facilitate the people's smooth execution of Hajj and Umrah procedures. Multiple devices are already installed in Makkah, but it would be better to suggest the data architectures with the help of machine learning approaches. The proposed system analyzes the services provided to the pilgrims regarding gender, location, and foreign pilgrims. The proposed system addressed the research problem of analyzing the Hajj pilgrim dataset most effectively. In addition, Visualizations of the proposed method showed the system's performance using data architectures. Machine learning algorithms classify whether male pilgrims are more significant than female pilgrims. Several algorithms were proposed to classify the data, including logistic regression, Naive Bayes, K-nearest neighbors, decision trees, random forests, and XGBoost. The decision tree accuracy value was 62.83%, whereas K-nearest Neighbors had 62.86%; other classifiers have lower accuracy than these. The open-source dataset was analyzed using different data architectures to store the data, and then machine learning approaches were used to classify the dataset.

• International Journal of Advanced Culture Technology
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• v.11 no.2
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• pp.125-131
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• 2023

OVO is a digital platform that provides simple payments and smart financial services, as well as one of the largest digital payment platforms in Indonesia. It has wide coverage and security when making payments, and supports multiple settlement currencies. The purpose of this study is to explore the history, business model, and future strategic direction of OVO, an Indonesian e-wallet. To date, OVO has built its own mobile payment ecosystem covering a wide range of consumer scenarios including e-commerce, travel, offline shopping and finance. And it supports mobile banking, online banking, debit cards or selected partner merchants. Its three largest transaction categories are in the transportation, retail and e-commerce sectors. With over 110 million consumers and 1.3 million merchant users, it is one of the dominant e-wallets in Indonesian market and has become the country's e-payment market leader. OVO eWallet's 'One Card' model offers convenience and choice for users, thus contributing to the rapid growth of OVO eWallet. And OVO eWallet competes fiercely with other competitors, but OVO eWallet continues to grow in terms of the number of users and market share. Finally, this study analyzes the strategic goals and plans of OVO eWallet, predicts its future direction. OVO eWallet has a huge success, but there are still competition and challenges to face.

• Journal of English Language & Literature
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• v.55 no.3
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• pp.441-458
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• 2009

The Imperial Road is Jean Rhys s unfinished manuscript, rejected by publishers for its openly racist tone. Although it describes Rhys s actual visit to Dominica in 1936, it is not a transparent recollection of the travel but a recreation informed by racial dynamics of the 1970s when she wrote the text. This paper examines the manuscript as a troubled (and troubling) response to what Rhys perceived as racial rejection from Dominica at the wake of political independence. Rhys s representation of white Creole womanhood significantly depends on an interwoven configuration of racial dynamics and sexual politics, where an oppressive white European man facilitates a white Creole woman s cross-racial identification with Afro-Caribbeans. However, the political and literary landscape of the West Indies in the 1970s made such cross-racial identification untenable. As a result, The Imperial Road is full of disturbing racial hatred, prejudice, and resentment. And yet, it also reflects Rhys s honest and serious concern over a white Creole s racial identity in postcolonial Dominica, raising a difficult question: How would a postcolonial age change a white Creole identity that belongs neither to the colonized nor to the colonizer (or both)? In The Imperial Road, unable to identify with Afro-Caribbeans, the white Creole is disoriented in time and space, lost at home, stuck between the past and the present, not knowing how to participate in a postcolonial homeland. Through the narrator s racial disorientation, The Imperial Road exposes the white Creole s fundamental dependence on other Creoles.

• Journal of Ocean Engineering and Technology
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• v.38 no.1
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• pp.10-17
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• 2024

This study assessed the potential for crabbing motion in waterjet ships by exclusively employing stern thrusters. The theoretical considerations were validated through practical sea trials on the naval vessel PKG (Patrol Killer Guided missile) equipped with three stern thrusters. The control forces were calculated using the force equilibrium equation. The results showed that the hull exhibited rotations and lateral movements under wind influence. The port tail exhibited a leftward turning tendency due to the wind. This phenomenon arises from the dominance of the rotational force generated by the stern thruster over the lateral force exerted by the hull, making it challenging to maintain force equilibrium. In the sea trial, the hull rotated by 10° and moved 10.8 m laterally, with a longitudinal movement of 0.26 m. Remarkably, the lateral movement surpassed the longitudinal displacement, indicating the success of the trial. The substantial lateral travel distance provided tangible evidence that the crabbing motion of the ship is achievable using only stern thrusters. This study contributes valuable insights into enhancing the maneuverability of waterjet ships, offering practical applications for naval operations and maritime activities.