• Title/Summary/Keyword: Penalty on Difference

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The Effectiveness of the Sanctions for Corporate Crime: Audit Review Evidence

  • Lee, Jeong-Mi
    • Journal of the Korea Society of Computer and Information
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    • v.21 no.12
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    • pp.189-196
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    • 2016
  • In this paper, I propose monetary penalties imposed on firms sanctioned by the Financial Supervisory Service for fraudulent financial reporting in accounting and auditing enforcement release(FSS-sanctioned fraud firms) should be disclosed to the notes of financial statement of the firms. Disclosing to the notes of financial statement for FSS-sanctioned fraud firms is an effective way to inform all the related parties of the information which affects the value of the corporation. Even though monetary penalties can affect the value of the firms, however, this study suggests that monetary penalties imposed on the fraud firms have a question on the effectiveness of the sanctions. In addition, this study finds that the magnitude of the market reactions between the fraud firms imposed by monetary penalties and the fraud firms imposed by non-monetary penalties has no difference. Based on these results, the information of FSS-sanctioned fraud firms should be disclosed to the notes of financial statements to have the market react effectively.

EXPLICIT BOUNDS FOR THE TWO-LEVEL PRECONDITIONER OF THE P1 DISCONTINUOUS GALERKIN METHOD ON RECTANGULAR MESHES

  • Kim, Kwang-Yeon
    • Journal of the Korean Society for Industrial and Applied Mathematics
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    • v.13 no.4
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    • pp.267-280
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    • 2009
  • In this paper we investigate a simple two-level additive Schwarz preconditioner for the P1 symmetric interior penalty Galerkin method of the Poisson equation on rectangular meshes. The construction is based on the decomposition of the global space of piecewise linear polynomials into the sum of local subspaces, each of which corresponds to an element of the underlying mesh, and the global coarse subspace consisting of piecewise constants. This preconditioner is a direct combination of the block Jacobi iteration and the cell-centered finite difference method, and thus very easy to implement. Explicit upper and lower bounds for the maximum and minimum eigenvalues of the preconditioned matrix system are derived and confirmed by some numerical experiments.

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Dispersion Managed Optical Transmission Links with Optimized Optical Phase Conjugator

  • Lee, Seong-Real
    • Journal of information and communication convergence engineering
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    • v.7 no.3
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    • pp.372-376
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    • 2009
  • In this paper, new and simple optical transmission link with fixed dispersion management (DM) scheme, i.e., pre(post) compensation and residual dispersion per span (RDPS) are fixed to net residual dispersion (NRD) = 0 ps/nm, and optical phase conjugator (OPC) having optimal position depending on launch power in WDM transmission system is proposed. Also, effective launch power range of WDM channels resulting 1 dB eye opening penalty (EOP) is induced as a function of OPC position. First, it is confirmed that, for applying DM into WDM transmission link fixed pre(post)compensation and RDPS, which are independence on exact system parameters except launch power, sufficiently are used in WDM links, but OPC with optimal position is needed for effective compensating impairments of WDM channels. And, it is confirmed that effective launch power is broader in case of RDPS = 100 ps/nm than in RDPS = 50 ps/nm. But, it is shown that the best OPC position offset is -0.6 km from a point of view of power window, which is defined as difference between maximum and minimum effective launch power.

Finite element solutions of natural convection in porous media under the freezing process (동결과정을 포함한 다공층에서 자연대류에 대한 유한요소 해석)

  • Lee, Moon-Hee;Choi, Chong-Wook;Seo, Suk-Jin;Park, Chan-Guk
    • Proceedings of the KSME Conference
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    • 2000.04b
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    • pp.51-56
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    • 2000
  • The Finite Element Solutions Is reported on solid-liquid phase change in porous media with natural convection including freezing. The model is based on volume averaged transport equations, while phase change is assumed to occur over a small temperature range. The FEM (Finite Element Method) algorithm used in this study is 3-step time-splitting method which requires much less execution time and computer storage the velocity-pressure integrated method and the penalty method. And the explicit Lax-Wendroff scheme is applied to nonlinear convective term in the energy equation. For natural convection including melting and solidification the numerical results show reasonable agreement with FDM (Finite Difference Method) results.

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Research on scheduling and optimization under uncertain conditions in panel block production line in shipbuilding

  • Wang, Chong;Mao, Puxiu;Mao, Yunsheng;Shin, Jong Gye
    • International Journal of Naval Architecture and Ocean Engineering
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    • v.8 no.4
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    • pp.398-408
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    • 2016
  • Based on non-completely hybrid flow line scheduling of panel block in shipbuilding, several uncertain factors influencing the problem were analyzed in a real environment, and a nonlinear integer programming model was built for each sub-scheduling problem. To narrow the difference between theory and application, rolling horizon and rescheduling methods are proposed. Moreover, with respect to the uncertainty of processing time, arriving time and due time, we take the minimizing of the early and delayed delivery costs as the objective, and establish an evaluation with a global penalty function. Finally, numerical experiments and a simulation analysis were undertaken to demonstrate the effectiveness of the model and algorithm.

A Method of Genetic Algorithm Based Multiobjective Optimization via Cooperative Coevolution

  • Lee, Jong-Soo;Kim, Do-Young
    • Journal of Mechanical Science and Technology
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    • v.20 no.12
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    • pp.2115-2123
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    • 2006
  • The paper deals with the identification of Pareto optimal solutions using GA based coevolution in the context of multiobjective optimization. Coevolution is a genetic process by which several species work with different types of individuals in parallel. The concept of cooperative coevolution is adopted to compensate for each of single objective optimal solutions during genetic evolution. The present study explores the GA based coevolution, and develops prescribed and adaptive scheduling schemes to reflect design characteristics among single objective optimization. In the paper, non-dominated Pareto optimal solutions are obtained by controlling scheduling schemes and comparing each of single objective optimal solutions. The proposed strategies are subsequently applied to a three-bar planar truss design and an energy preserving flywheel design to support proposed strategies.

Design of a knowledge-based controller for job scheduling in assembly (조립 작업에서의 생산계획 수립을 위한 지식베이스형 제어기의 설계)

  • 김성수;서기성;우광방
    • 제어로봇시스템학회:학술대회논문집
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    • 1990.10a
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    • pp.514-518
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    • 1990
  • This paper describes an experimental Knowledge-Based Control System, named KBCS, for manufacturing and assembly. The KBCS of five parts and function : data-base, knowledge acquisition, optimization, and graphic monitoring. The KBCS is utilized for a FMS which is of five machine centers and automatic assembly lines. Each machine can perform almost all manufacturing functions which some difference in efficiency. Buffers store temporarily the incoming components and the outing components. Parts arrive at assembly lines after many steps of manufacturing, and the transfer path and time are determined by procedural knowledge of control systems. Nine different incoming components are set up. The total control system is expected to perform four algorithms, timing algorithm ,sequencing algorithm, penalty algorithm, and cart algorithm. The construction of controller require basic components of manufacturing systems in which knowledges are formulated on the base of the results and the repeated simulation of KBCS with graphic monitoring system. Simulation results by KBCS are compared with those by the other rules of manufacturing.

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Ranking subjects based on paired compositional data with application to age-related hearing loss subtyping

  • Nam, Jin Hyun;Khatiwada, Aastha;Matthews, Lois J.;Schulte, Bradley A.;Dubno, Judy R.;Chung, Dongjun
    • Communications for Statistical Applications and Methods
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    • v.27 no.2
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    • pp.225-239
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    • 2020
  • Analysis approaches for single compositional data are well established; however, effective analysis strategies for paired compositional data remain to be investigated. The current project was motivated by studies of age-related hearing loss (presbyacusis), where subjects are classified into four audiometric phenotypes that need to be ranked within these phenotypes based on their paired compositional data. We address this challenge by formulating this problem as a classification problem and integrating a penalized multinomial logistic regression model with compositional data analysis approaches. We utilize Elastic Net for a penalty function, while considering average, absolute difference, and perturbation operators for compositional data. We applied the proposed approach to the presbyacusis study of 532 subjects with probabilities that each ear of a subject belongs to each of four presbyacusis subtypes. We further investigated the ranking of presbyacusis subjects using the proposed approach based on previous literature. The data analysis results indicate that the proposed approach is effective for ranking subjects based on paired compositional data.

Identification of impact forces on composite structures using an inverse approach

  • Hu, Ning;Matsumoto, Satoshi;Nishi, Ryu;Fukunaga, Hisao
    • Structural Engineering and Mechanics
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    • v.27 no.4
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    • pp.409-424
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    • 2007
  • In this paper, an identification method of impact force is proposed for composite structures. In this method, the relation between force histories and strain responses is first formulated. The transfer matrix, which relates the strain responses of sensors and impact force information, is constructed from the finite element method (FEM). Based on this relation, an optimization model to minimize the difference between the measured strain responses and numerically evaluated strain responses is built up to obtain the impact force history. The identification of force history is performed by a modified least-squares method that imposes the penalty on the first-order derivative of the force history. Moreover, from the relation of strain responses and force history, an error vector indicating the force location is defined and used for the force location identification. The above theory has also been extended into the cases when using acceleration information instead of strain information. The validity of the present method has been verified through two experimental examples. The obtained results demonstrate that the present approach works very well, even when the internal damages in composites happen due to impact events. Moreover, this method can be used for the real-time health monitoring of composite structures.

Interchannel RF Power Fluctuation in WDM-RoF System Employing Photonic Crystal Fiber (광결정 광섬유를 이용한 WDM-RoF 시스템의 채널간 전력변화 편차 분석)

  • Kim, So-Eun;Lee, Chung-Ghiu
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.16 no.4
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    • pp.821-828
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    • 2012
  • In this paper, we report that the differences between RF power levels can be improved in wavelength division multiplexing - radio over fiber (WDM-RoF) system by using a photonic crystal fiber. In a WDM-RoF system, each WDM channel experiences different received RF power level fluctuation in remote node (RN) because of wavelength-dependent dispersion. Since each WDM channel experiences different power fluctuation, the RF power fluctuation acts as a design constraint in viewpoint of network design. We designed a photonic crystal fiber to improve the effect of wavelength- dependent dispersion on RF power fluctuation. Also, we analyzed the wavelength-dependent difference of inter-channel RF power fluctuations.