• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.687-696
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• 2020

Accounting policies are principles and practices by which an entity uses to recognize, measure and report economic transactions. Improper application of accounting policies can lead to misrepresentation of firms' financial position and performance which consequently results in incorrect accounting information to the users. This paper aims to investigate the factors influencing the choices of accounting policies in small and medium enterprises (SMEs) in Vietnam by reviewing relevant literature to build a research model. The research model comprises of one dependent variable that is income-decreasing accounting procedures and six independent variables namely the firm size, financial leverage, incentives, auditor, accountants, and tax policies. After this, the authors collected primary data from more than 200 questionnaires sent to directors and chief accountants of the SMEs for the period 2018 to 2019. We then used Ordinary Least Squares regression method (OLS) to analyze the data. The results showed that four factors influenced selection of accounting policies in which auditors are associated with income-increasing accounting policies; and there are three factors associated with income-decreasing accounting policies which are, company size, tax and accountant. Especially, the research results indicate that company size has a significant influence on the selection of accounting policies in the SMEs. Based on the results, we propose instructive suggestions for regulators and lawmakers improve choices of accounting policies in the SMEs.

• 산업경영시스템학회지
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• 제23권54호
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• pp.13-26
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• 2000

Machining route selection to produce parts should be based on shop flow information because of input data at scheduling tasks and is one of the main problem in process planning. This paper addresses the problem of machining route selection in multi-stage process with machine group included a similar function. The model proposed is formulated as 0-1 integer programing considering the relation of parts and machine table size, avaliable time of each machine for planning period, and delivery date. The objective of the model is to minimize the sum of processing, transportation, and setup time for all parts. Genetic algorithm approach is developed to solve this model. The efficiency of the approach is examined in comparison with the method of branch and bound technique for the same problem. Also, this paper is to solve large problem scale and provide it if the multiple machining routes are existed an optimal solution.

• 한국멀티미디어학회논문지
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• 제22권2호
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• pp.203-209
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• 2019

The performance of an intelligent classifier for detecting malwares added to multimedia contents based on machine learning is highly dependent on the properties of feature set. Especially, in order to determine the malicious code in real time the size of feature set should be as short as possible without reducing the accuracy. In this paper, we introduce an optimal feature selection method to satisfy both high detection rate and the minimum length of feature set against the feature set provided by PEFeatureExtractor well known as a feature extraction tool. For the evaluation of the proposed method, we perform the experiments using Windows Portable Executables 32bits.

• Genomics & Informatics
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• 제5권3호
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• pp.95-101
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• 2007

In this paper, we consider the variable selection methods in the Cox model when a large number of gene expression levels are involved with survival time. Deciding which genes are associated with survival time has been a challenging problem because of the large number of genes and relatively small sample size (n<

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제8권6호
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• pp.1828-1847
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• 2014

Coordinated multi-point (CoMP) transmission has been regarded as a potential technology for LTE-Advanced. In frequency division duplexing systems, channel quantization is applied for reporting channel state information (CSI). Considering the dynamic number of cooperation base stations (BSs), asymmetry feature of CoMP channels and high searching complexity, simply increasing the size of the codebook used in traditional multiple antenna systems to quantize the global CSI of CoMP systems directly is infeasible. Per-cell codebook based channel quantization to quantize local CSI for each BS separately is an effective method. In this paper, the theoretical upper bounds of system throughput are derived for two codeword selection schemes, independent codeword selection (ICS) and joint codeword selection (JCS), respectively. The feedback overhead and selection complexity of these two schemes are analyzed. In the simulation, the system throughput of ICS and JCS is compared. Both analysis and simulation results show that JCS has a better tradeoff between system throughput and feedback overhead. The ICS has obvious advantage in complexity, but it needs additional phase information (PI) feedback for obtaining the approximate system throughput with JCS. Under the same number of feedback bits constraint, allocating the number of bits for channel direction information (CDI) and PI quantization can increase the system throughput, but ICS is still inferior to JCS. Based on theoretical analysis and simulation results, some recommendations are given with regard to the application of each scheme respectively.

• 한국근적외분광분석학회:학술대회논문집
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• 한국근적외분광분석학회 2001년도 NIR-2001
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• pp.4102-4102
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• 2001

In multivariate analysis, absorbance spectrum is measured over a band of wavelengths. One does not often pay attention to the size of this wavelength band. However, it is desirable that spectrum is measured at only necessary wavelengths as long as the acceptable accuracy of prediction can be met. In this paper, the method of selecting an optimal band of wavelengths based on the loading vector analysis was proposed and applied for determining total protein in human serum using near-infrared transmission spectroscopy and PLSR. Loading vectors in the full spectrum PLSR were used as reference in selecting wavelengths, but only the first loading vector was used since it explains the spectrum best. Absorbance spectra of sera from 97 outpatients were measured at 1530∼1850 nm with an interval of 2 nm. Total protein concentrations of sera were ranged from 5.1 to 7.7 g/㎗. Spectra were measured by Cary 5E spectrophotometer (Varian, Australia). Serum in the 5 mm-pathlength cuvette was put in the sample beam and air in the reference beam. Full spectrum PLSR was applied to determine total protein from sera. Next, the wavelength region of 1672∼1754 nm was selected based on the first loading vector analysis. Standard Error of Cross Validation (SECV) of full spectrum (1530∼l850 nm) PLSR and selected wavelength PLSR (1672∼1754 nm) was respectively 0.28 and 0.27 g/㎗. The prediction accuracy between the two bands was equal. Wavelength selection based on loading vector in PLSR seemed to be simple and robust in comparison to other methods based on correlation plot, regression vector and genetic algorithm. As a reference of wavelength selection for PLSR, the loading vector has the advantage over the correlation plot since the former is based on multivariate model whereas the latter, on univariate model. Wavelength selection by the first loading vector analysis requires shorter computation time than that by genetic algorithm and needs not smoothing.

• 한국항만경제학회지
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• 제33권4호
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• pp.37-58
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• 2017

설문조사 및 응답자의 지각을 바탕으로 하는 항만선택연구의 암묵적인 가정은 항만선택속성들의 선호크기가 선택행위에 비례적이라는 것이다. 그러나 항만선택 속성들도 직선만이 아닌 비선형적 특성을 갖을 수 있다. 본 연구는 항만선택연구에 성격이 유사한 카노모형을 원용하여 항만선택속성의 비선형적 특성을 확인 하였다. 연구결과 선사의 항만선택속성들중 복합운송연계성과 항만규모 등이 당연특성으로 평가되는 등 여러 속성들이 비선형적 특성으로 평가되었다. 따라서 항만공사와 운영사 등의 항만 서비스제공자들은 선사들의 비선형적 항만선택특성을 반영한 항만운영전략을 구축해야 할 것이다. 본 연구가 항만선택 특성을 탐색적으로 분석하였기 때문에 추후 국내외 항만 및 이해당사자들을 대상으로 한 추가적인 검증연구가 필요하다. 또한 분석 및 전략수립에 활용한 카노모형 및 중요도 선택분석방법도 명확한 특성의 파악과 전략지침의 제시가 가능하도록 개선할 필요가 있다.

• 수산해양기술연구
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• 제59권2호
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• pp.99-109
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• 2023

In this study, a comparative test operation was conducted through the alternate haul method to examine the selectivity of the four mesh sizes (60 mm, 90 mm, 110 mm, and 130 mm) of the trawl codend. The selectivity was analyzed using the SELECT model considering the fishing efficiency (split parameter) of each fishing gear in the comparative test fishing operation in the trawl and the maximum likelihood method for parameter estimation. A selectivity master curve was estimated for several mesh sizes using the extended-SELECT model. As a result of analyzing the selectivity for silver croaker based on the results of three times hauls for each experimental gear, it was found that the size of the fish caught increased as the size of the mesh size increased. When the selectivity for each mesh size analyzed by the SELECT model considering the split ratio was evaluated based on the size of the AIC value, the estimated split model was superior to the equal split model. Based on the master curve, the 50% selection length value was 2.893, which was estimated to be 136 mm based on the mesh size of 60 mm. In some selectivity models, there was a large deviance between observed and theoretical values due to the non-uniformity of the distribution of fished length classes. As a result, it is considered that appropriate sea trials and selectivity evaluation methods with high reliability should be applied to present trawl fishery resource management methods.

• Journal of Computing Science and Engineering
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• 제6권2호
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• pp.151-160
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• 2012

We present a methodology that automatically selects indexing algorithms for each heading in Medical Subject Headings (MeSH), National Library of Medicine's vocabulary for indexing MEDLINE. While manually comparing indexing methods is manageable with a limited number of MeSH headings, a large number of them make automation of this selection desirable. Results show that this process can be automated, based on previously indexed MEDLINE citations. We find that AdaBoostM1 is better suited to index a group of MeSH hedings named Check Tags, and helps improve the micro F-measure from 0.5385 to 0.7157, and the macro F-measure from 0.4123 to 0.5387 (both p < 0.01).

• 전자공학회논문지
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• 제52권5호
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• pp.66-73
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• 2015

OFDM 기반 통신시스템에서 IFFT는 중요한 핵심 컴포넌트 중의 하나이다. 본 논문에서는 OFDM 기반 통신시스템을 위한 메모리가 효율적인 새로운 IFFT 설계 방법을 제안한다. OFDM 기반 통신시스템에서 사용되는 IFFT의 입력신호는 데이터 변조신호, 파일럿과 널(null) 신호로 구성된다. 제안한 방법은 IFFT 입력신호의 매핑을 통해 IFFT에서 가장 큰 메모리를 차지하는 비트리버스의 메모리를 감소시키는 데 초점을 둔다. 비트리버스의 메모리 크기를 감소시키기 위해 DIT기반 구조에 적합한 선택 매핑기법을 제안한다. 시뮬레이션을 통해 제안한 방법이 기존 방법과 비교하여 약 50%의 메모리가 감소됨을 보인다.