• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.81-95
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• 2020

The main objective of this research is to investigate the impact of board size and board composition on financial performance of banks. The sample of this study consists on two countries listed bank sector Pakistan and China. The annul data is used from 2009-2018 to find the objective of this study. The Panel regression model is used to check the relationship between dependent and independent variables. Return on Asset and Return on Equity is used as performance checker dependent variables. The results of this study confirm board size coefficient value positive for ROA and negative for ROE but shows insignificant behavior for Pakistani banking sector while in Chinese banking sector the coefficient value of board size positively for ROA and ROE at 10% level. The board composition coefficient shows the negatively significant with ROA but insignificantly related to ROE for Pakistani banking sector. However, in Chinese banking sector the coefficient value of board composition is insignificant for both ROA and ROE. This study is helpful for banks, management of banks, policy makers, researcher as well as Government.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.13 no.3
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• pp.489-497
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• 2009

Most of existent blind watermarking methods in frequency domain use coefficient relationship to detect the watermark without original image. But the change in coefficient values occurred when the original image was attacked by lossy JPEG compression or noise addition. So robustness of watermark detection was weaken. In order to solve these problems, this paper presents a robust watermarking method, which enables multiple watermark insertion. Also, in order to reduce errors in the detected value of watermarks according to small changes in the coefficient relationship when detecting watermarks, it set the change guard value for variation of the coefficients. The experimental results show that the proposed method has good image quality and is robust to various attacks such as the JPEG lossy compression, noise addition, etc.

• Journal of the Korean Wood Science and Technology
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• v.51 no.6
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• pp.470-480
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• 2023

This study aimed to develop a sound-absorbing composite using sugarcane bagasse (SB) and coffee silver skin (CS) as raw materials. The composite boards were manufactured by bonding the fibers with Melamine Urea-Formaldehyde adhesive, ensuring a consistent thickness of 30 mm. Various densities were employed, namely 380, 450, and 520 kg/m³. The samples were fabricated with different fiber ratios, including SB100%, SB75% with CS25%, and SB50% with CS50%. The sound absorption coefficient (SAC) and noise reduction coefficient (NRC) were measured using the impedance tube method within a frequency range of 63-6,300 Hz. The experimental results revealed that the mixing ratio of CS exerted a notable influence on enhancing the SAC, while the density of the composite board exhibited a significant impact on increasing both the SAC and NRC. Among the densities tested, the optimal value was observed at 520 kg/m³, yielding a SAC value of 0.65 at a frequency of 1,000 Hz and an NRC value of 0.55 for the SB50-CS50 composite plate. These findings underscore the importance of considering the CS mixing ratio and composite board density when aiming to optimize sound absorption properties.

• Journal of Ocean Engineering and Technology
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• v.15 no.4
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• pp.92-100
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• 2001

It is very important to determine the coefficient of earth pressure at rest accurately in order to estimate the behavior of soil structure. For estimation of K/sub 0/-value depending upon the stress history of dry sand, a new type of K/sub 0/-oedeometer apparatus is devised, and the horizontal earth pressure is accurately measured. For this study, 2 types of one-cyclic K/sub 0/-Loading/unloading models have been studied experimentally using four relative densities of the sand. The results obtained in this test are as follows : K/sub on'/ the coefficient of earth pressure at - rest for virgin loading is a function of the angle of internal friction Φ' of the sand and is determined as K/sub on/=1 - 0.914 sin Φ', K/sub ou'/ the coefficient of earth pressure at rest for virgin unloading is a function of K/sub on/ and over consolidation ratio(OCR), and is determined as K/sub ou/=K/sub on/(OCR)K/sup a/. The exponent α, increases as the relative density increases. K/sub or'/ the coefficient of earth pressure at rest for virgin reloading decreases in hyperbola type as the vertical stress, σ/sub v/’, increases. And, the stress path at virgin reloading leads to the maximum prestress point, independent upon the value of the minimum unloading stress. The gradient of this curve, m/sub r/ increases as OCR increases.

• Journal of the Korean Geotechnical Society
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• v.16 no.2
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• pp.115-123
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• 2000

Piezocone Penetration Test has been performed in the soft ground over the site preparation area at Inchon International Airport(IIA). With the pore pressure dissipation test results, the changes in the permeability and the coefficient of consolidation in clayey soil were checked and the differences of the undrained shear stength verified the soft ground improvement effect from vane test and piezocone test both before and after the improvement. From the results, thin sand seam was found and this caused a big difference in the coefficient of permeability and consolidation. The coefficient of consolidation was high in the upper marine deposit and relatively low in lower marine deposit. It was found that the reduction of void ratio by preloading resulted in the reduction of coefficient of consolidation after the ground improvement. In addition, there were some variations of undrained shear strength when the number of 15 or 18 was used as the coefficient of piezocone(Nkt). However, when the average value of undrained shear strength calculated using Nkt=10 was applied, the result indicated the similar average value with the result of vane test and the increasing rate of strength( Δsu/Δ$\sigma$≒0.38) also showed the similar distribution.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.51-61
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• 2020

The study aims to compare whether using Earnings Response Coefficient (ERC) is better than using the new concept of Accounting Earnings Response Coefficient (AERC) in determining the earnings quality response coefficient value. Also, the study seeks to explain the effect of company characteristics and corporate governance on AERC through voluntary disclosure and information asymmetry. Research samples include 69 manufacturing companies listed on the Indonesian Stock Exchange over the period 2014-2017. The data come from annual reports, stock market prices, CSPI, EPS, stock returns and market returns. The research model is tested using the structural equation model (SEM) with partial least square (PLS). The results showed the value of the earnings response coefficient produced by AERC and ERC was different. Earnings quality resulting from AERC regression by adding CFO values better reflects the actual earnings quality. These results are consistent with the concept built from the proposition about earnings quality at AERC, that quality earnings are informative accounting earnings. The theoretical findings of this study provide an explanation that operational cash flow plays a role in evaluating earnings quality, while providing reinforcement that the ERC regression model fails to detect stock market reactions to information relevant to the aggregated values of accounting earnings.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.27 no.12
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• pp.639-644
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• 2015

This study reviews the discharge coefficient for thermal buoyancy natural ventilation through experimentation. We measure the air velocity at the outlet, which is needed to derive the discharge coefficient and to compare with the theoretical value. When a temperature difference exists between the inside and outside of the building, the measured discharge coefficient differs from the theoretical value with a maximum difference of 12%. The size and position of the openings have little effect on the discharge coefficient. For practical application, the theoretical discharge coefficient can be used with little modification.

• Wind and Structures
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• v.18 no.1
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• pp.57-67
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• 2014

For a building with a dominant windward wall opening, the wind-induced internal pressure response can be described by a second-order non-linear differential equation. However, there are two ill-defined parameters in the governing equation: the inertial coefficient $C_I$ and the loss coefficient $C_L$. Lack of knowledge of these two parameters restricts the practical use of the governing equation. This study was primarily focused on finding an accurate reference value for $C_I$, and the paper presents a systematic investigation of the factors influencing the inertial coefficient for a wind-tunnel model building including: opening configuration and location, wind speed and direction, approaching flow turbulence, the model material, and the installation method. A numerical model was used to simulate the volume deformation under internal pressure, and to predict the bulk modulus of an experimental model. In considering the structural flexibility, an alternative approach was proposed to ensure accurate internal volume distortions, so that similarity of internal pressure responses between model-scale and full-scale building was maintained. The research showed 0.8 to be a reasonable standard value for the inertial coefficient.

• Korean Journal of Environmental Agriculture
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• v.9 no.2
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• pp.105-111
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• 1990

The soil adsorption coefficient of butachlor was measured mainly following the guidelines of U. S. EPA and OECD. The soil adsorption coefficient, Koc, of butachlor agreed well with the values in the literature. It was observed that soil adsorption differed about 5% with an increase or decrease by $15^{\circ}C$, implying that temperature does affect soil adsorption. The estimated value of the soil adsorption coefficient using water solubility and molecular structure deviated by factors of 2 and 20, respectively. The soil adsorption coefficient, Koc, of butachlor was 543 so this value means that butachlor is tightly bound to organic matter in soil and is considered immobile. A novel trial estimating the soil adsorption coefficient by molecular structure might be utilized to design efficient and/or non-polluting agrochemicals by organic chemists.

• Wind and Structures
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• v.31 no.3
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• pp.197-207
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• 2020

Knowledge on the design value of extreme wind pressure coefficients (EWPC) of a specific zone of buildings is essential for the wind-resistant capacity of claddings. This paper presents a method to estimate the representative EWPC introducing the multivariate extreme value model. The spatial correlations of the extreme wind pressures at different locations can be consider through the multivariate extreme value. The moving average method is also adopted in this method, so that the measured point pressure can be converted to wind pressure of an area. The proposed method is applied to wind tunnel test results of a large flat roof building. Comparison with existing methods shows that it can give a good estimation for all target zones with different sizes.