• Journal of Advanced Navigation Technology
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• v.20 no.5
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• pp.475-481
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• 2016

In this paper, the new stability condition of linear discrete interval time-varying systems with time-varying delay time is proposed. The considered system has interval time-varying system matrices for both non-delayed and delayed states with time-varying delay time within given interval values. The proposed condition is derived by using Lyapunov stability theory and expressed by very simple inequality. The restricted stability issue on the interval time-invariant system is expanded to interval time-varying system and a powerful stability condition which is more comprehensive than the previous is proposed. As a results, it is possible to avoid the introduction of complex linear matrix inequality (LMI) or upper solution bound of Lyapunov equation in the derivation of sufficient condition. Also, it is shown that the proposed result can include the many existing stability conditions in the previous literatures. A numerical example in the pe revious works is modified to more general interval system and shows the expandability and effectiveness of the new stability condition.

• The Journal of Information Systems
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• v.18 no.4
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• pp.41-57
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• 2009

Although financial information is a great influence upon determining of the group which use them, detection of management fraud and earning manipulation is a difficult task using normal audit procedures and corporate credit evaluation processes, due to the shortage of knowledge concerning the characteristics of management fraud, and the limitation of time and cost. These limitations suggest the need of systemic process for !he effective risk of earning manipulation for credit evaluators, external auditors, financial analysts, and regulators. Moot researches on management fraud have examined how various characteristics of the company's management features affect the occurrence of corporate fraud. This study examines financial characteristics of companies engaged in fraudulent financial reporting and suggests a model and system for detecting GAAP violations to improve reliability of accounting information and transparency of their management. Since the detection of management fraud has limited proven theory, this study used the detecting method of outlier(upper, and lower bound) financial ratio, as a real-field application. The strength of outlier detecting method is its use of easiness and understandability. In the suggested model, 14 variables of the 7 useful variable categories among the 76 financial ratio variables are examined through the distribution analysis as possible indicators of fraudulent financial statements accounts. The developed model from these variables show a 80.82% of hit ratio for the holdout sample. This model was developed as a financial outlier detecting system for a financial institution. External auditors, financial analysts, regulators, and other users of financial statements might use this model to pre-screen potential earnings manipulators in the credit evaluation system. Especially, this model will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings and to improve the quality of financial statements.

• Journal of the Computational Structural Engineering Institute of Korea
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• v.16 no.3
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• pp.251-260
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• 2003

A three dimensional (3-D) method of analysis is presented for determining the free vibration frequencies and mode shapes of deep, tapered rods and beams with circular cross section. Unlike conventional rod and beam theories, which are mathematically one-dimensional (1-D), the present method is based upon the 3-D dynamic equations of elasticity. Displacement components u/sup r/, u/sub θ/ and u/sub z/, in the radial, circumferential, and axial directions, respectively, are taken to be sinusoidal in time, periodic in , and algebraic polynomials in the r and z directions. Potential (strain) and kinetic energies of the rods and beams are formulated, the Ritz method is used to solve the eigenvalue problem, thus yielding upper bound values of the frequencies by minimizing the frequencies. As the degree of the polynomials is increased, frequencies converge to the exact values. Convergence to four-digit exactitude is demonstrated for the first five frequencies of the rods and beams. Novel numerical results are tabulated for nine different tapered rods and beams with linear, quadratic, and cubic variations of radial thickness in the axial direction using the 3D theory. Comparisons are also made with results for linearly tapered beams from 1-D classical Euler-Bernoulli beam theory.

• Journal of the Computational Structural Engineering Institute of Korea
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• v.31 no.2
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• pp.97-104
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• 2018

In this study, a structure satisfying the fatigue constraint is designed by applying the topology optimization based on the phase field design method. In order to predict life based on the stress value, high cycle fatigue failure theory in which stress acts within the range of elastic limit is discussed and three fatigue theories of modified-Goodman, Smith-Watson-Topper and Gerber theory are applied. To calculate the global maximum stress, a modified P-norm stress correction method is used. As a result, it is possible to obtain topology optimization results that minimize the volume while satisfying the fatigue constraints. By applying the phase field design method, a simple shape with a minimized gray scale was obtained, and the maximum stress value acting on the optimization result became very close to the allowable stress value due to the modified P-norm stress method. While previous studies does not consider the stress correction factor, this study proposes the determination method regarding the stress correction factor considering loading effects related to axial stress components.