• Title/Summary/Keyword: PENTAGON

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The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia

  • DEVI, Putu Nirmala Chandra;WIDANAPUTRA, Anak Agung Gde Putu;BUDIASIH, I Gusti Ayu Nyoman;RASMINI, Ni Ketut
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.3
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    • pp.1163-1169
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    • 2021
  • This study aims to obtain empirical evidence regarding the effect of the fraud pentagon theory on financial statement fraud. The novelty of this study is the use of factor analysis to consolidate the five elements of the fraud pentagon into just one factor, which, to the knowledge of the researcher, no one else has done to research the effect of pentagon fraud on financial statement fraud. This study uses both agency theory and fraud pentagon theory. The population of this study consists of state-owned companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. The selected companies total 20. Factor analysis and simple linear regression analysis method were used as research the methods. Based on the research results, it was found that the fraud pentagon theory had a positive effect on the financial statement fraud of state-owned companies listed on the Indonesia Stock Exchange. High level of the pentagon fraud on a company leads to a higher indication of financial statement fraud.

A Study on the Behavior Character of Roadbed in High-Speed Railway Slab Tract (고속전철 슬레브궤도에서의 노반거동 특성에 관한 연구)

  • 조용권;이성혁;황선근
    • Proceedings of the Korean Geotechical Society Conference
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    • 2000.11a
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    • pp.319-326
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    • 2000
  • It is investigated character of the dynamic behavior at over excavation zone of roadbed using crushed stone instead of lean concrete. It is considered that behavior of roadbed using PENTAGON-3D and Baber's equation. Typical load of sine wave type using impact factor is compared to moving load system to examine relationship in using PENTAGON-3D case. Variations of this paper are material properties of roadbed, train velocity, subgrade bearing capacity. Using variations, safety of roadbed is estimated by dynamic behavior character.

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An Evaluation Model of IT PMO Performance Using Pentagon Model (Pentagon Model을 활용한 정보화 프로젝트 PMO의 성과평가 모형 제시)

  • Kim, Ki-Hyun;Park, Geun-Wan;Hwang, Seung-June
    • The Journal of Society for e-Business Studies
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    • v.21 no.4
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    • pp.119-136
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    • 2016
  • Precedent studies revealed that success of IT project strongly depends on the competency of PMO(project management offices), however, there are only few studies which show the importance of PMO competency. In this study, we will suggest an evaluation model of IT PMO competency using the Pentagon Model which is a tool to assess the performance of project organization, and the Analytic Hierarchy Process. We classified effect factor of PMO competency into 25 items in 5 fields such as Structure, Technology, Culture, Interaction, Social Relations and Networks based on pentagon model, also analysis of criticality between the effect factors was conducted by AHP. The study result shows 3 factors of Structure were included in the top 10, while 2 factors of Technology, Culture, Interaction were included separately. In terms of Social Relations and Networks, only 1 factor was included in the top 10. Therefore Structure of PMO should be aggressively considered for the successful IT project.

Vision-Based Self-Localization of Autonomous Guided Vehicle Using Landmarks of Colored Pentagons (컬러 오각형을 이정표로 사용한 무인자동차의 위치 인식)

  • Kim Youngsam;Park Eunjong;Kim Joonchoel;Lee Joonwhoan
    • The KIPS Transactions:PartB
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    • v.12B no.4 s.100
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    • pp.387-394
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    • 2005
  • This paper describes an idea for determining self-localization using visual landmark. The critical geometric dimensions of a pentagon are used here to locate the relative position of the mobile robot with respect to the pattern. This method has the advantages of simplicity and flexibility. This pentagon is also provided nth a unique identification, using invariant features and colors that enable the system to find the absolute location of the patterns. This algorithm determines both the correspondence between observed landmarks and a stored sequence, computes the absolute location of the observer using those correspondences, and calculates relative position from a pentagon using its (ive vortices. The algorithm has been implemented and tested. In several trials it computes location accurate to within 5 centimeters in less than 0.3 second.

Derivating the Ratios of Trigonometric Special Angles by Constructing Regular Polygon (정오각형 작도에 의한 특수각의 삼각비 유도)

  • Cho, Cheong-Soo
    • Journal for History of Mathematics
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    • v.19 no.1
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    • pp.79-90
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    • 2006
  • The purpose of this paper is to derive the ratios of trigonometric special angles from Euclid's by constructing regular pentagon and decagon. The intention of this paper is started from recognizing that teaching of the special angles in secondary math classroom excessively depends on algebraic approaches rather geometric approaches which are the origin of the trigonometric ratios. In this paper the method of constructing regular pentagon and decagon is reviewed and the geometric relationship between this construction and trigonometric special angles is derived. Through such geometric approach the meaning of trigonometric special angles is analyzed from a geometric perspective and pedagogical ideas of teaching these trigonometric ratios is suggested using history of mathematics.

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A Study on the Construction of Regular Polygons in 'Method of Ruler and Compass' (`자와 컴퍼스의 방법`에 제시된 정다각형의 작도 방법 연구)

  • Han, In-Ki
    • Journal for History of Mathematics
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    • v.21 no.2
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    • pp.119-134
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    • 2008
  • In this paper we study a book 'Method of Ruler and Compass' written in Russia three hundreds years ago. In this book many construction problems related with plane figures and solid figures are solved. In this study we analyze construction method of some regular polygon(square, regular pentagon, regular octagon, regular decagon) suggested in 'Method of Ruler and Compass', give mathematical proofs of these construction.

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3D FE Analysis of Cast-in-situ Concrete Pile embedded in Weathered Rock (풍화암에 지지된 현장타설말뚝의 3차원 해석)

  • Kim, Sang-Baek;Lee, Whaol;Kwon, Oh-Kyun;Choi, Yong-Kyu
    • Proceedings of the Korean Geotechical Society Conference
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    • 2000.03b
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    • pp.167-172
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    • 2000
  • In this study, the behaviors of a cast-in-situ concrete pile embedded in the weathered rock were analysed by a 3D numerical analysis using PENTAGON 3D and the results were compared with those of the field load test. The load-settlement relation and the load transfer relationship were evaluated from the numerical analysis. As a result, the load-settlement relation at the pile top and the axial load distribution with depth were predicted reasonably. And those results were similar with those of the field load test.

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A Study on the One-chip Design of Low Cost for Micro-stepping Drive of 5-Phase Stepping Motor Having Pentagon Type Winding (5상 펜타곤 결선방식 스테핑 모더의 마이크로스텝 구동을 위한 저가형 전용 칩 설계에 관한 연구)

  • Kim Myung-Hyun;Ahn Ho-Kyun;Park Seung-Kyu;Son Young-chul
    • Proceedings of the KIPE Conference
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    • 2002.07a
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    • pp.451-454
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    • 2002
  • In this paper, studied on the one-chip design of low cost for the micro-stepping drive having 5-phase Pentagon Type winding. Micro-stepping method in order to eliminate effectively the resonant phenomena and to Increase the positional resolution. This paper proposed trapezoidal current wave- form for current control and provided design- method by using only one-chip of low cost. Therefore the drive will be simple and small size. Also the drive will have a lot of advantage at commercial business. Finally the above study has been implemented on the VHDL. Simulation has been performed to verify the PWM for micro-stepping drive.

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Development of Micro-Stepping Drive Circuit for 5-Phase Step Motor having Pentagon Type Winding (펜타곤 결선방식의 5상 하이브리드 스텝모터의 미세스텝 구동회로 개발)

  • Im, Sang-Duck;Choi, Jung-Keyng;Park, Seung-Yub;An, Ho-Gyun;Kim, Sei-Il
    • Proceedings of the KIEE Conference
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    • 1997.07b
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    • pp.568-570
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    • 1997
  • In this paper, we develope the micro-stepping driver circuit for 5-phase step motor having pentagon type winding and improve the position control performance of the rotor, $0.45^{\circ}$, $0.028125^{\circ}$, $0.0140625^{\circ}$ per step.

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