• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.365-371
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• 2021

In the wake of several high-profile corporate accounting scandals, there has been evidence that companies are more eager to hire Chief Executive Officers (CEOs) with an accounting background. This signals that CEOs with an accounting background are recognized and trusted by the corporate world to boost the quality of financial reporting of a company. If it is so, in the context of combating the earnings management, hiring CEOs with an accounting background (being a conservative accounting practitioner), could become one of the effective internal corporate governance mechanisms (CGM) to bring down the earnings management activities. This study attempts to provide insight into the level of conservatism of the CEO with an accounting background. Following Basu (1997) and Khan and Watt (2009), the firm-year measure of conservatism (C_Score) was obtained, which later was associated with the accounting education of the CEO to determine their relationship. As expected, CEOs with accounting background exhibit a higher level of moral reasoning than their non - accounting educated counterparts. The finding of this study is useful to persuade the policymaker to consider lifting the trend of hiring a CEO with an accounting background as one of the best practices that the companies can work out to lessen earnings management activities.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.231-243
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• 2022

The objective of this study is to analyze the impact of conservative financial reporting on investment during uncertainty. It was assumed that during uncertainty conservative financial reporting can play an important role to improve investment decision-making. For our analysis, data sets from 2005-2020 of nonfinancial companies are used. To measure the impact of conservative financial reporting in the non-financial sector of Pakistan, Khan and Watts' (2009) model is applied. "Prospector" and "Defender" Business strategy is applied for measuring firm-level uncertainty. Investment is measured by adding the change in fixed assets (property, plant, and equipment). To check the robustness of conservative financial reporting, Givoly and Hayn's (2000) Negative Accruals measure is applied. To measure the robustness of uncertainty, environmental scanning and alertness technique is applied. According to environmental scanning and alertness technique, companies are divided into two groups named 'inert' and 'alert'. 'Inert' are those firms that are not scanning their environment, and 'alert' are those firms who continuously analyze their environment. The empirical estimations support our hypothesis. The empirical findings provide the proof that in the wake of uncertainty conservative financial reporting may facilitate to take optimal investment decisions in the developing economy of Pakistan. Our results provide critical and practical implications for investors, researchers, and standard setters.

• Ocean Systems Engineering
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• 제11권4호
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• pp.373-392
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• 2021

The present paper purposes a numerical evaluation of the Thai Long-Tail Boat propeller (TLTBP) performance by without and with propeller boss cap fins (PBCF) in full-scale operating straight shaft condition in the first. Next, those are applied to inclined shaft conditions. The actual TLTBP has defined an inclined shaft propeller including the high rotational speed, therefore vortex from the propeller boss and boss cap (hub vortex) have been generated very much. The PBCF designs are considered to weaken of vortex behind the propeller boss which makes the saving energy for the propulsion systems. The blade sections of PBCF developed from the original TLTBP blade shape. The integrative for the TLTBP and the PBCF is analyzed to increase the performance using computational fluid dynamics (CFD). The computational results of propeller performance are thoroughly compared between without and with PBCF. Moreover, the effects of each PBCF component are computed to influence the TLTBP performance. The fluid flows around the propeller blades, propeller boss, boss cap, and vortex have been investigated in terms of pressure distribution and wake-fields to verify the increasing efficiency of propulsion systems.

• 한국유통학회지:유통연구
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• 제12권1호
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• pp.105-123
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• 2007

최근 미용서비스 산업에 있어서 미용실의 수가 급증하면서 점포들 간의 경쟁이 심화되고 있고, 고객들 또한 다양한 선택대안 중에서 그 욕구가 점차 높아져가고 있어 미용서비스 점포의 측면에서는 고정고객을 확보하는 일이 무엇보다도 중요한 과제로 대두되고 있다. 이러한 환경에서 미용서비스 점포의 점포충성에 관한 연구가 기존 소매점포의 충성에 관한 선행연구를 기반으로 많이 이루어져 왔으나, 미용서비스의 거래환경을 고려한 고객 비용적 접근은 없었다. 고객의 입장에서 보면 미용서비스는 서비스의 특징상 정보가 제한되어 있고, 서비스에 대한 평가가 매우 주관적이어서 미용점포 측면에서 이러한 거래환경을 고려한 전략을 수립하는 것이 고객들을 유지하는데 기여할 것으로 보인다. 이 연구는 Williamson의 거래환경과 거래비용이라는 개념을 미용서비스 산업의 특수성에 맞게 수정하여 적용한 것이며, 고객이 미용서비스를 구매함에 있어서 발생될 수 있는 거래환경을 고객의 거래비용으로 정리하여 검증하고자 하였다. 이를 위해 미용실의 환경적 특성에 대한 선행연구와 세분화된 거래비용과의 관계를 검토해 보고, 점포충성도에 영향을 미치는 원인을 살펴보았다.

• 스마트미디어저널
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• 제8권4호
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• pp.38-45
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• 2019

회전익 드론의 후류에서 발생하는 강한 유동과 살포되는 농약 노즐에서의 스프레이 유동이 동반될 경우, 극심한 기체의 요동과 함께 액적 유동은 바람의 영향을 크게 받게 된다. 특히 액적은 공기역학적인 항력의 영향을 받기 때문에 단순한 제자리 비행과는 달리 전진 비행을 할 경우 또는 측풍을 받고 있을 경우, 살포 영역에 큰 변화가 발생한다. 이로 인하여 드론을 활용한 농약살포에는 보다 큰 비산의 위험성이나 위치간의 낙하분산에 차이가 커져 효율성이 떨어질 수 있는 문제가 생긴다. 따라서 적절한 수치 모델링과 이를 적용한 전산 시뮬레이션을 통하여 다양한 비행 및 대기 조건을 적용할 수 있는 예측 도구가 필요하다. 본 연구에서는 로터에서 나오는 강한 하풍과 드론의 비행속도에 따른 액적 유동 특성에 대해 실험 및 수치해석을 진행하였으며, 액적이 분포하는 확률밀도함수를 구하여 서로 비교함으로써 농약살포용 드론에서 액적을 살포할 시 효율성을 증진시킬 수 있는 분사 시스템을 구축하고자 한다.

• 산경연구논집
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• 제10권1호
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• pp.59-67
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• 2019

Purpose - The Millennial Generation, which grew in the wake of the spread of the Internet and rapid changes in the media environment, is rapidly moving from the traditional broadcasting environment to the Internet-broadcasting environment in terms of content acceptance. With the emergence of UGC (User-generated content), the change in the status of single-person content creators enables the growth of multi-channel networks (MCN), a new content-distribution platform and an agency concept for single creators. Youtube-based MCN produces multiple single star producers and casts and provides its own video series through Youtube. It is also emerging as a major M&A target for global media providers in terms of providing content to a wide range of consumers with the same interests and consumption characteristics. In addition, for the Millennials generation, which are part of their lives, MCN is becoming the most suitable media for TGIF (Twitter, Google, i-phone, Facebook). Accordingly, this study defines newly emerging MCNs and analyzes the factors for accepting MCN-produced content based on the push-pull-mooring (PPM) model. Research design, data, and methodology - An empirical analysis is performed through a questionnaire survey. For this purpose, 204 people who have experience of watching MCN were studied. Collected data is processed through analysis of a structural equation model using R to test the hypothesis. Results - For the MCN service to become an alternative to existing media, it is necessary to continuously promote cultural diversity and diversity of attempts that conventional media cannot provide. It is the attractiveness of the alternative that has the greatest influence on the intention to switch to a MCN service. When we look at MCN content so far, certain patterns such as game progress, introduction, food, and chat rooms have already appeared. We need to overcome this and develop a completely new conceptual content that we have never seen before. This requires a more generous viewer perception of the topics covered. For diversity, linguistic and verbal violence should be tolerant in common sense to provide a foundation for securing cultural diversity. Conclusions - In this study, we tried to develop a comprehensive approach to the substitution effect of MCN. In terms of academic achievement, the PPM model is used to enhance the utilization of media and broadcasting. Practical implications are to provide an analytical framework for verifying alternative or complementary effects when viewers switch to MCN.

• Journal of Astronomy and Space Sciences
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• 제31권1호
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• pp.7-13
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• 2014

Variabilities in the solar wind cause disturbances throughout the heliosphere on all temporal and spatial scales, which leads to changeable space weather. As a view of space weather forecasting, in particular, it is important to know direct and indirect causes modulating the space environment near the Earth in advance. Recently, there are discussions on a role of the interaction of the solar wind with Mercury in affecting the solar wind velocity in the Earth's neighborhood during its inferior conjunctions. In this study we investigate a question of whether other parameters describing the space environment near the Earth are modulated by the inner planets' wake, by examining whether the interplanetary magnetic field and the proton density in the solar wind observed by the Advanced Composition Explorer (ACE) spacecraft, and the geomagnetic field via the Dst index and Auroral Electrojet index (AE index) are dependent upon the relative position of the inner planets. We find there are indeed apparent variations. For example, the mean variations of the geomagnetic fields measured in the Earth's neighborhood apparently have varied with a timescale of about 10 to 25 days. Those variations in the parameters we have studied, however, turn out to be a part of random fluctuations and have nothing to do with the relative position of inner planets. Moreover, it is found that variations of the proton density in the solar wind, the Dst index, and the AE index are distributed with the Gaussian distribution. Finally, we point out that some of properties in the behavior of the random fluctuation are to be studied.

• 대한기계학회:학술대회논문집
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• 대한기계학회 2001년도 춘계학술대회논문집E
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• pp.772-776
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• 2001

The flow structures of turbulent shear layer behind oil fences with different tip configurations were investigated experimentally using flow visualization and PIV velocity field measurement. An oil fence was installed in a circulating water channel and the flow structure around the fence tip was mainly analyzed in this experiment. The four tip configurations tested in this experiment are knife edge; semi-circle edge, circular edge and rectangular edge. The 300 instantaneous velocity fields were measured using the single-frame PIV system and they were ensemble averaged to give the mean velocity field and spatial distribution of turbulent statistics. Free stream velocity was fixed at 10ms/sec and the corresponding Reynolds number based on the fence height was Re=4000. As a result, for the oil fence with rectangular edge, the streamwise velocity component was decreased. On the other hand it was increased for the oil fence with circular edge. For all four fences tested in this study, general flow pattern of the lower shear layer is analogous but the upper layer shows difference depending on the tip configurations. The oil fence with circular edge has more diffusive upper shear layer than that of the others. The shear layer of the oil fence with rectangular edge has relatively thin thickness. The oil fence with circular edge was found to be proper shape for tandem fence.

• 한국수자원학회:학술대회논문집
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• 한국수자원학회 2005년도 학술발표회 논문집
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• pp.986-990
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• 2005

본 연구는 입자영상유속계(PIV)와 일차원 프로펠러 유속계를 이용하여 개수로 흐름 외부영역의 연직 유속분포를 측정하고 분석하였다. 수리실험은 크게 두 가지 조건에 대해 수행하였다. 첫 번째는 하상조건에 따른 유속분포의 변화를 파악하였고 두 번째는 흐름특성, 특히 Froude 수의 변화에 따른 유속분포를 파악하였다. 측정 결과 바닥에서부터 최대유속 발생지점까지는 후류법칙과 잘 맞는 경향을 보였으나, 최대 유속발생지점으로부터 수표면까지는 유속이 감소하는 현상이 나타났다. 또한 외부영역의 유속분포는 조도보다 Froude 수의 영향을 많이 받는 것으로 나타났으며 Froude 수가 증가함에 따라 유속감소 현상도 커지는 것을 알 수 있었다. 이에 따라 최대유속과 표면유속의 차와 평균유속과 표면유속의 비가 Froude 수가 증가함에 따라 각각 증가하는 것으로 나타났다.

• 한국항공우주학회지
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• 제35권10호
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• pp.891-898
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• 2007

피치 제어형 수평축 풍력터빈에 대한 공력최적 설계 형상과 피치 변화에 따른 공력 성능 특성을 수치적으로 계산하였다. 수치적 방법은 날개 요소이론을 적용하였으며, Prandtl의 팁 손실 효과, 에어포일의 분포 효과, 후류의 회전 효과 등을 고려하였다. 블레이드 설계에는 총 6개의 서로 다른 에어포일을 사용하였으며, 구조적 강성을 갖기 위해서 허브 측에는 최대 40% 두께비의 에어포일을 분포시켰다. 최적 설계에서 얻어진 비선형 코드 길이는 제작성과 무게 등을 고려하여 선형화 시켰고, 선형화에 따른 공력성능 변화는 무시할만하다는 결과를 얻어내었다. 피치각 변화에 따른 동력성능, 추력성능, 토크 성능 곡선을 비교한 결과 $3^{\circ}$의 피치각 변화에도 민감한 공력 값의 변동이 생김을 알 수 있었고, 정밀한 피치 제어를 위한 각도 제어는 증분이 $3^{\circ}$보다 작은 값으로 피치 제어 알고리즘과 피치 구동 장치가 필요함을 알 수 있었다. 또한 최대 토크는 설계속도비보다 작은 속도비에서 발생되는 결과를 보여주었다.