• Asian Journal of Business Environment
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• 제11권2호
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• pp.27-38
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• 2021

Purpose: The study mainly investigates bankruptcy risk and income smoothing tendency of Non-Banking Financial Institutions (NBFIs) in Bangladesh. External parties of NBFIs take investment decisions based on financial reports. Stable and predictable income is one of their preference. On the other hand, poor income is one of the signs of NBFIs having bankruptcy risk. Hence the study tries to find whether the NBFIs having bankruptcy are involved in income smoothing or not. Research design, data and methodology: Data were collected from the annual report of twenty-two listed NBFIs in Bangladesh. Data from 2013 to 2017 were used. Altman's Z score and Eckel's model are used to detecting bankruptcy risk and income smoothing respectively. Results: Result implies that most of the NBFIs which have bankruptcy risk are not involved in income smoothing. Therefore, NBFIs which has bankruptcy risk are involved less with income smoothing. Conclusions: The present study revealed that most of the listed NBFIs in Bangladesh are facing bankruptcy risk. They didn't use any fraudulent technique to show smooth income. The findings will help the investor to take an investment decision on NBFIs in Bangladesh. It will convey signals to the stock market in Bangladesh.

• 정보처리학회논문지B
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• 제10B권6호
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• pp.665-672
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• 2003

본 논문에서는 단위음소들의 연결을 통한 음성합성 방법에 관하여 기술한다. 이때, 발생하는 가장 큰 문제점은 두 단위음소 사이의 연결부분에서 불연속이 발생하는 것이며, 특히 다른 화자로부터 녹음한 단위음소의 연결에서 불연속이 많이 발생한다. 이 문제를 해결하기 위하여 본 논문에서는 군집화된 다이폰을 이용하며, 포만트 궤적과 스펙트럼의 분포특성을 사용할 뿐 아니라 인간의 청각적인 특성을 반영하여 스펙트럼을 완만화하는 방법을 제안한다. 즉, 제안하는 방법은 단위음소 연결구간의 스펙트럼 분포특성의 유사도를 사용하여 단위음소들을 군집화하고 단위음소의 연결 구간에서 인간의 청각신경 특성을 고려하여 완만화의 양과 범위를 결정한 다음, 두 다이폰 경계의 스펙트럼 분포를 시간에 따라 가중치를 다르게 주어 스펙트럼 완만화를 수행한다. 이 방법은 불연속을 제거하며 완만화로 인하여 발생할 수 있는 음성의 왜곡을 최소화한다. 제안하는 방법의 성능을 평가하기 위하여 5명으로부터 녹음한 20개의 문장 중에서 추출한 500여 개의 다이폰을 사용하여 실험을 수행하였다.

• Journal of the Korean Data and Information Science Society
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• 제9권1호
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• pp.77-88
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• 1998

Smoothing spline estimators are modified to remove boundary bias effects using the technique proposed in Eubank and Speckman (1991). An O(n) algorithm is developed for the computation of the resulting estimator as well as associated generalized cross-validation criteria, etc. The asymptotic properties of the estimator are studied for the case of a linear smoothing spline and the upper bound for the average mean squared error of the estimator given in Eubank and Speckman (1991) is shown to be asymptotically sharp in this case.

• 한국소음진동공학회:학술대회논문집
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• 한국소음진동공학회 2002년도 추계학술대회논문초록집
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• pp.370.1-370
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• 2002

A method using beamforming has been developed to measure absorption coefncient of oblique incidence. MUSIC(Multiple Signal Classification) method detects the angle of incidence and reflection. And beamforming method separates the incident and reflected wave. And spatial smoothing technique is used to reduce the coherence between the incident and reflected wave. The test material were modeled as a locally reacting surface. Numerical and experiment results are performed to verify the performance of proposed method.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2003년도 추계학술대회 논문집(III)
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• pp.247-251
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• 2003

The velocity of train which is measured from pulse generator attached to TM is used for displaying or control signal of inverter and so on. Measured signals increase and decrease step-by-step by pulse counting or monotonously by F/V conversion. But noises and signal distortions by measuring error like alias make it difficult to provide correct velocity infomation and estimate the acceleration. In this paper, we investigated the performance of Smoothing method for suppressing the noises in velocity signals. And the difference between Smoothed signal and origin velocity signals is inspected and the comparison with low pass filtering show applicable of Smoothing method for noise rejection and the estimation of signal. Finally, acceleration curves estimated from Smoothing method are compared with real accelerator signal attached to train.

• 산업기술연구
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• 제31권A호
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• pp.39-43
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• 2011

Coherent interferences can be rejected using the weighted spatial smoothing (WSS) technique that allows us to be able to completely decorrrelate coherent signals with their arrival angles known. Its effective array aperture, however, can be greatly decreased, in particular when there exist many interferences, thereby degrading the rejection capability. In this paper, we propose an improved spatial smoothing (IWSS) which, with an increased effective array aperture, provides better performance than the existing WSS. Moreover, the proposed beamformer employs multiple constraints so that the coherent interferences are completely cancelled. Simulation shows the superiority of the IWSS in comparison with the conventional WSS.

• 대한인간공학회지
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• 제30권6호
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• pp.689-694
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• 2011

Objective: The aim of this study is to evaluate the fluctuation of signal amplitude during repetitive dynamic contraction based on surface electromyography(EMG). Background: The most previous studies were considered isometric muscle contraction and they were difference to smoothing window length by moving average filter. In practical, the human movement is dynamic state. Dynamic EMG signal which indicated as the nonstationary pattern should be analyzed differently compared with the static EMG signal. Method: Ten male subjects participated in this experiment, and EMG signal was recorded by biceps brachii, anterior/posterior deltoid, and upper/lower trapezius muscles. The subject was performed to repetitive right horizontal lifting task during ten cycles. This study was considered three independent variables(muscle, amplitude processing technique, and smoothing window length) as the within-subject experimental design. This study was estimated muscular activation by means of the linear envelope technique(LE). The dependent variable was set coefficient of variation(CV) of LE for each cycle. Results: The ANOVA results showed that the main and interaction effects between the amplitude processing technique and smoothing window length were significant difference. The CV value of peak LE was higher than mean LE. According to increase the smoothing window length, this study shows that the CV trend of peak LE was decreased. However, the CV of mean LE was analyzed constant fluctuation trend regardless of the smoothing window length. Conclusion: Based on these results, we expected that using the mean LE and 300ms window length increased reproducibility and signal noise ratio during repetitive dynamic muscle contraction. Application: These results can be used to provide fundamental information for repetitive dynamic EMG signal processing.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2006년도 하계종합학술대회
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• pp.697-698
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• 2006

In this paper, we propose a new scheme to generate multi-view images using a depth-image-based rendering (DIBR) technique. In order to improve the quality of multi-view images at newly exposed areas during mesh-based rendering, we preprocess the depth map using a Gaussian smoothing filter. Previous algorithms apply a smoothing filter to the whole depth map even if the depth map is collapsed. After extracting objects from the depth map, we apply the smoothing filter to their boundaries. Finally, we cannot only maintain the depth quality, but also generate high quality multi-view images. Experimental results show that our proposed algorithm outperforms previous works and supports an efficient depth keying technique.

• 한국측량학회:학술대회논문집
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• 한국측량학회 2006년도 춘계학술발표회 논문집
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• pp.187-192
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• 2006

Image fusion techniques are widely used to integrate a lower spatial resolution multispectral image with a higher spatial resolution panchromatic image. However, the existing techniques either cannot avoid distorting the image spectral properties or involve complicated and time-consuming decomposition and reconstruction processing in the case of wavelet transform-based fusion. In this study a simple spectral preserve fusion technique: the Smoothing Filter-based Replacement(SFR) is proposed based on a simplified solar radiation and land surface reflection model. By using a ratio between a higher resolution image and its low pass filtered (with a smoothing filter) image, spatial details can be injected to a co-registered lower resolution multispectral image minimizing its spectral properties and contrast. The technique can be applied to improve spatial resolution for either colour composites or individual bands. The fidelity to spectral property and the spatial quality of SFM are convincingly demonstrated by an image fusion experiment using IKONOS panchromatic and multispectral images. The visual evaluation and statistical analysis compared with other image fusion techniques confirmed that SFR is a better fusion technique for preserving spectral information.

• 한국군사과학기술학회지
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• 제17권6호
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• pp.800-809
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• 2014

The gridded environmental data is usually provided by the numerical simulation coupled with a data assimilation technique and various inter- or extrapolation algorithms, both of which are based on the observation spanning from simple equipments to satellites. But it is difficult to represent the natural phenomenon such as sea mount, internal-wave, warm eddy in modeling or observation because of increase in the complexity of model. This paper introduces the algorithm artificially representing the natural phenomenon and the techniques applying it to the gridded volume data and smoothing for natural effects. Moreover, the inserted results are analyzed by use of graphical tool. The results can be used for the battle simulation or acoustic model.