• Journal of Convergence for Information Technology
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• v.12 no.4
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• pp.111-118
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• 2022

This study is an analysis of auditor's response to audit risk. Specifically, audit risk is measured by the amount of correction of the current financial statements, and auditor's response is measured by the rate of change of audit hour in next auditing. The amount of correction can be viewed as audit risk recognized by auditor because the degree of auditor's correction will increase as the company's financial statement preparation ability is lower or the profit management amount is larger. Auditor's response is measured as the rate of change of audit hour because audit risk would be incorporated in audit plan. Although auditing is performed by a team, auditor's response would differ depending on their roles. It is expected the leaders who establish the audit plan and manage the audit quality would respond more sensitively to audit risk than the other auditors. The results show that when the amount of correction is greater than a certain level, auditors recognize it as audit risk and increase total(and leaders') audit hour in next year audit.

• Journal of the Korean earth science society
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• v.30 no.5
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• pp.550-564
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• 2009

When magnetotelluric (MT) data are obtained in the vicinity of the coast, the surrounding seas make it difficult to interpret subsurface structure, especially the deep part of the subsurface. We introduce an iterative method to correct the sea effect, based on the previous topographic correction method that removes the distortion due to topographic changes in seafloor MT data. The method first corrects the sea effect in observed MT impedance, and then inverts corrected response in a model space without the sea. Due to mutual coupling between the sea and the subsurface structure, the correction and inversion steps are iterated until the changes in each result become negligible. The method is tested for 1- and 2-D structures using synthetic MT data produced by 3-D forward modeling including surrounding seas. In all cases, the method closely recovers the true structure assumed to generate synthetic responses after a few iterations.

• Near Infrared Analysis
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• v.1 no.2
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• pp.1-8
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• 2000

Using the net analyte signal, hybrid linear analysis was proposed to predict chemical concentration. In this paper, we select a sample from training set and apply orthogonal signal correction to obtain an improved pseudo unit spectrum for hybrid least analysis. using the mean spectrum of a calibration training set, we first show the calibration by hybrid least analysis is effective to the prediction of not only chemical concentrations but also physical property variables. Then, a pseudo unit spectrum from a training set is also tested with and without orthogonal signal correction. We use two data sets, one including five chemical concentrations and the other including ten physical property variables, to compare the performance of partial least squares and modified hybrid least analysis calibration methods. The results show that the hybrid least analysis with a selected training spectrum instead of well-measured pure spectrum still gives good performances, which is a little better than partial least squares.

• Proceedings of the KIEE Conference
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• 2002.11d
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• pp.271-273
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• 2002

Switching power supply are widely used in many industrial field. Power factor correction(PFC) has become an increasingly necessary feature in new power supply designs. The power factor correction circuit using boost converter used in input of power source is studied in this paper. In a boost power factor correction circuit there are two feedback control loops, which are a current feedback loop and a voltage feedback loop. In this paper, it is analyzed regulation performance of output voltage and compensator to improve of transient response that presented at continuous conduction mode(CCM) of boost PFC circuit. The validity of designed boost PFC circuit is confirmed by simulation and experimental results.

• Journal of Power Electronics
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• v.16 no.3
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• pp.1004-1011
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• 2016

The inaccurate model parameters in the predictive current control of surface-mounted permanent magnet synchronous motor (SMPMSM) affect the current dynamic response and steady-state error. This paper presents a model parameter correction algorithm based on the relationship between the errors of model parameters and the static errors of dq-axis current. In this correction algorithm, the errors of inductance and flux are corrected in two steps. Resistance is ignored. First, the proportional relations between inductance and d-axis static current errors are utilized to correct the error of model inductance. Second, the flux is corrected by utilizing the proportional relations between flux and q-axis static current errors under the condition that inductance is corrected. An experimental study with a 100 W SMPMSM is performed to validate the proposed algorithm.

• Nuclear Engineering and Technology
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• v.54 no.9
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• pp.3488-3493
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• 2022

Accelerator driven subcritical systems have long been discussed as facilities which can be used for solving the nuclear waste problem. The physics of these systems is very different from conventional reactors and new techniques had to be developed for reactivity monitoring. One such technique is the Area Ratio Method which studies the response of a subcritical system upon insertion of a large number of neutron pulses. An issue associated with this technique is the spatial dependence of measured reactivity which is intrinsic to the sub criticality of the system since the reactor does not operate on the fundamental mode and measured reactivity depends on the detector position. This is generally addressed by defining Bell-Glasstone spatial correction factor. This factor upon multiplication with measured reactivity gives the correct reactivity which is independent of detector location. Monte Carlo Methods are used for evaluating these factors. This paper presents a complete three dimensional map of spatial correction factors for BRAHMMA subcritical system. In addition, the dataset obtained also helps in identifying detector locations where the correction factor is close to unity, thereby implying no correction if the detector is used at those locations.

• Korean Journal of Remote Sensing
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• v.27 no.2
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• pp.89-98
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• 2011

Four kinds of gain and offset correction coefficients that are used to correct the nonuniformity between pixels are discussed. And their correction performance has been compared by performing image correction. using the correction coefficients calculated, on the real image data obtained from a newly fabricated camera electronics system. The performance of the correction coefficients depends in general on the number of the light input levels used to obtain the reference image. The result shows that, as expected obviously, when only two light input levles are used to obtain the reference image, even though its correction coefficients are relatively easily calculated, the correction performance is relatively poor. And with the number of light inputs increased to a value of larger than two, the correction performance is improved. It is noted, however, no Significant performance difference is found between the different correction coefficients employed.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.10
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• pp.29-38
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• 2022

Ready-made Garments (RMG) export earnings, which are almost 80% of the total exports of Bangladesh, have been recognized as one of the main catalysts for the recent development of the country. Therefore, the need to determine whether the RMG export had served as a mechanism for increasing the GDP growth as well as the economic development of the country is topical and pressing. We have applied the Johansen Co-integration test and Vector Error Correction Model (VECM) to reveal the linkage of RMG export earnings and other variables with the GDP growth rate in Bangladesh. Using data from 1990 to 2020 for Bangladesh, we have found long-run as well as short-run associations among RMG Export earnings, Foreign Direct Investment (FDI), and GDP growth. A co-integration among the variables is validated through the Johansen Co-integration test. Moreover, a causal correlation running from RMG export earnings to GDP was revealed by the Granger causality test in the long run. Finally, we estimated impulse response functions to observe the variations of model variables in response to a shock. Our result supports the proposition that RMG export earnings are one of the main growth engines in Bangladesh and this sector leads growth in other sectors also in the long term.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.33 no.1
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• pp.71-80
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• 2013

According to design specifications for structural safety, a bridge in initial design step has been modelled to have larger self-weight, external loads and less stiffness than those of real one in service. Thereby measured buffeting responses of existing bridge show different distributions from those of the design model in design step. In order to obtain accurate buffeting responses of the in-site bridge, the analysis model needs to be modified by considering the measured natural frequencies. Until now, a Manual Tuning Method (MTM) has been widely used to obtain the Measurement-based Model(MBM) that has equal natural frequencies to the real bridge. However, since state variables can be selected randomly and its result is not apt to converge exact rapidly, MTM takes a lot of effort and elapsed time. This study presents Buffeting Response Correction Method (BRCM) to obtain more exact buffeting response above MTM. The BRCM is based on the idea the commonly used frequency domain buffeting analysis does not need all structural properties except mode shapes, natural frequencies and damping ratio. BRCM is used to improve each modal buffeting responses of the design model by substituting measured natural frequencies. The measured natural frequencies are determined from acceleration time-history in ordinary vibration of the real bridge. As illustrated examples, simple beam is applied to compare the results of BRCM with those of a assumed MBM by numerical simulation. Buffeting responses of BRCM are shown to be appropriate for those of in-site bridge and the difference is less than 3% between the responses of BRCM and MTM. Therefore, BRCM can calculate easily and conveniently the buffeting responses and improve effectively maintenance and management of in-site bridge than MTM.

• 제어로봇시스템학회:학술대회논문집
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• 1993.10b
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• pp.451-455
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• 1993

Interaction between system and disturbance results in system with time-dependent parameter. Parameter variation due to interaction has random characteristics. Most of the randomly varying parameters in control problem is regarded as white noise random process which is not a realistic model. In real situation those random variation is colored noise random process. Modified F-P-K equation is proposed to get the response of the random parametric system using some correction factor. Proposed technique is employed to obtain the colored noise parametric system response and confirmed via Monte-Carlo Simulation.