• 한국방사성폐기물학회:학술대회논문집
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• 한국방사성폐기물학회 2019년도 춘계학술논문요약집
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• pp.369-370
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• 2019

• 웰빙융합연구
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• 제3권1호
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• pp.1-10
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• 2020

The purpose of this study was to examine the moderating effect of board education diversity on the relationship between ownership concentration and environmental accounting disclosure. The study was driven by stakeholder's theory. The longitudinal research design was adopted in the study. The study targeted 27 listed firms from 2008 to 2017. Panel regression analysis results indicated ownership concentration (β = -.131, ρ<.05) had a negative and significant effect on environmental disclosure in Kenyan firms. However, Board education diversity positively moderated the relationship between ownership concentration (β=.138, ρ<.05) and environmental accounting disclosure. Thus, board education diversity is an enhancing moderator in the relationship between ownership concentration and environmental accounting disclosure. The findings validate stakeholder theory's proposition. The study recommends that firms listed in the NSE ought to diffuse ownership concentration, and their boards should be well educated and experienced to enhance environmental accounting disclosure.

• JSTS:Journal of Semiconductor Technology and Science
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• 제7권1호
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• pp.51-55
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• 2007

This paper investigates the subthreshold behavior of Fin Field Effect Transistor (FinFET). The FinFET is considered to be an alternate MOSFET structure for the deep sub-micron regime, having excellent device characteristics. As the channel length decreases, the study of subthreshold behavior of the device becomes critically important for successful design and implementation of digital circuits. An accurate analysis of subthreshold behavior of FinFET was done by simulating the device in a 3D process and device simulator, Taurus. The subthreshold behavior of FinFET, was measured using a parameter called S-factor which was obtained from the $In(I_{DS})\;-\;V_{GS}$ characteristics. The value of S-factor of devices of various fin dimensions with channel length $L_g$ in the range of 20 nm - 50 nm and with the fin width $T_{fin}$ in the range of 10 nm - 40 nm was calculated. It was observed that for devices with longer channel lengths, the value of S-factor was close to the ideal value of 60 m V/dec. The S-factor increases exponentially for channel lengths, $L_g\;<\;1.5\;T_{fin}$. Further, for a constant $L_g$, the S factor was observed to increase with $T_{fin}$. An empirical relationship between S, $L_g$ and $T_{fin}$ was developed based on the simulation results, which could be used as a rule of thumb for determining the S-factor of devices.