• Journal of the Korean Graphic Arts Communication Society
• /
• v.23 no.1
• /
• pp.53-63
• /
• 2005

The quality of the print can be specified through the quality of the coloring, the reproduction of fine structures and the range of tone values. Also, package printed quality are controlled by this points. In this paper, densitometry method was used for printed quality. By densitometry we can get the print density and the parameters of each conditions that characterize halftone printing, such as dot gain and relative printing contrast. Also, we have proposed the optimizes range of the parameters such as density, dot gain etc. to the package printed printability control.

• Journal of East Asia Management
• /
• v.4 no.1
• /
• pp.23-51
• /
• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• International Journal of Contents
• /
• v.11 no.2
• /
• pp.20-30
• /
• 2015

We propose a new method that specifies objective image quality factors by evaluating an image quality measurement model using random images. In other words, No-Reference variables are used to evaluate the quality of an original image without using any reference for comparison. 1000 portrait images were collected from a web gallery with votes constituting over 30 recommendation values. The bottom-up data collecting process was used to calculate the following image quality factors: total range, average, standard deviation, normalized distribution, z-score, preference percentage. A final grade is awarded out of 100 points, and this method ranks and grades the final estimated image quality preference in terms of total image quality factors. The results of the proposed image quality evaluation model consist of the specific dynamic range, skin tone R, G, B, L, A, B, and RSC contrast. We can present the total for the expected preference points as the average of the objective image qualities. Our proposed image quality evaluation model can measure the preferences for an actual image using a statistical analysis. The results indicate that this is a practical image quality measurement model that can extract a subject's preferred image quality.

• Journal of Power System Engineering
• /
• v.14 no.2
• /
• pp.55-59
• /
• 2010

In the study, it is considered sporty car as 1400cc entry cars using sound generator. These cars are required special sound quality, also sporty sound quality. The operational principle of this sound generator system is that on the operation of the engine intake valves caused pulsating is to shake the membrane of the sound generator on the inside of the driver front dash panel through the intake manifold, which will deliver the required sound quality and tone. For the component constructed sound generator, main design parameters are selected and optimized using the daguchi's method. The results are as follows; The C2 sound level must be minimized and C4 level must be maximized. And also overall level keeps linear characteristics.

• Journal of the Korean Institute of Intelligent Systems
• /
• v.15 no.2
• /
• pp.230-235
• /
• 2005

In this paper, we propose an algorithm that improves a tone quality of a noisy audio signal in order to enhance a performance of perceptual filter using intelligent estimation of noise pattern from a band degraded by additive noise. The proposed method doesn't use the estimated noise which is obtained from silent range. Instead new estimated noise according to the power of signal and effect of noise variation is considered for each frame. So the noisy audio signal is enhanced by the method which controls a estimation of noise Pattern effectively in a noise corruption band. To show the performance of the proposed algorithm, various input signals which had a different signal-to-noise ratio(SNR) such as $5\cal{dB},\;10\cal{dB},\;15\cal{dB}\;and\;20\cal{dB}$ were used to test the proposed algorithm. we carry out SSNR and NMR of objective measurement and MOS test of subjective measurement. An approximate improvement of $7.4\cal{dB},\;6.8\cal{dB},\;5.7\cal{dB},\;5.1\cal{dB}$ in SSNR and $15.7\cal{dB},\;15.5\cal{dB},\;15.2\cal{dB},\;14.8\cal{dB}$ in NMR is achieved with the input signals, respectively. And we confirm the enhancement of tone quality in terms of mean opinion score(MOS) test which is result of subjective measurement.

• The Journal of Korean Institute of Communications and Information Sciences
• /
• v.17 no.3
• /
• pp.297-306
• /
• 1992

Algorithms for implementing one chip binary image processor has been studied. In this paper, image quality improvement algorithms, for the data pre-processed with shading and gamma correction after digitizing the analog signal from CCD or CIS, such as : Improved high quality binarization algorithm is suggested. Error diffusion algorithms for high quality half-tone images is analyzed, Fuzzy Theory based mixed mode algorithm is suggested.

• 한국정보디스플레이학회:학술대회논문집
• /
• 2008.10a
• /
• pp.1393-1396
• /
• 2008

Image quality is one of the most important factors affecting the performance of digital displays. This paper introduces various digital image processing techniques commonly applied to digital displays. They include preferred color correction, tone reproduction, and frame rate conversion. Also, issues related to image quality evaluation are addressed.

• Proceedings of the IEEK Conference
• /
• 2003.11a
• /
• pp.381-384
• /
• 2003

Among digital halftoning methods, error diffusion is a procedure for generating high quality bilevel images from continuous-tone images but blurs the edge information in the bilevel images. To solve the problem, we propose the edge enhanced error diffusion using the edge information of the original images. The edge enchanted weights is computed by adding local characteristic weights and input pixels multiplied a constant. Also, we combined the edge enhanced method with the adaptive error diffusion using human spatial and frequency perception characteristic. The performance of the proposed method is compared with conventional method by measuring the edge correlation. The halftoned images applied the proposed method get more fine quality due to the enchanced edge and better quality in halftoned image. And the detailed edge is preserved in the halftoned images by the proposed method.

• The Korean Journal of Rehabilitation Nursing
• /
• v.6 no.1
• /
• pp.40-50
• /
• 2003

Purpose: To investigate audiometery and characteristics related to tinnitus in tinnitus patients, and to understand the relationship between the discomfort of tinnitus and the quality of life. Methods: The subjects were 110 patients with tinnitus. The data were collected using tinnitus handicap questionnaire, quality of life, and pure tone audiometry, which measured hearing level in dB and frequency in Hz matching of tinnitus. Results: Majority of tinnitus patients (75.5%~81.8%) had normal auditory sensation. but 82.7% of patients indicated that they have heard tinnitus "frequently" or "always", and the major sounds of tinnitus were "wing, wung, wang". The matching sounds of tinnitus had various range in hearing level(dB) and frequency(Hz). Tinnitus patients reported moderate levels of the discomfort of tinnitus and the quality of life, and there were negative correlation between the discomfort of tinnitus and the quality of life(r=-.314, p<.001). Conclusion: These findings suggest that special attention is needed for tinnitus patients because the physical, psychological, and social impacts of tinnitus could be decrease their quality of life. Specialized nursing intervention considering specific conditions related to tinnitus is required to solve various health problems of tinnitus patients.

• Science of Emotion and Sensibility
• /
• v.13 no.3
• /
• pp.559-572
• /
• 2010

Color, an important visual cue, can cross-modally affect odor association and odor quality identification Here, this research investigates aspects of the cross-modal associations between color and fragrance in greater depth, delving into the topic of whether the degree-of-association of fragrances with hue and tone of colors varies systematically. For 33 color stimuli (10 hues, 3 tones, and 3 achromatic colors), 67 subjects judged the degree-of-association of four typical fragrance families (fresh, floral, oriental, and woody) on a 7-point scale. The statistical analysis showed that fragrance associations of the all families had characteristic distributions across ten hues of the color stimuli. The cross-modal relationship between color tone (especially, lightness attribute) and fragrance association appeared to be dimensional (e.g. a positive linear relationship between the floral family and the lightness). More specifically, as colors became warmer and brighter, the associated floral scents were stronger, while the woody scents was less associated. Brighter or more vivid cool colors were associated with stronger fresh scents. These findings confirm the systematic existence of synthetic interactions between vision and olfaction in perfumery.