• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.243-253
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• 2021

This study aims to examine (1) the association between the chief executive officer tenure and audit quality, (2) the relationship between chief executive officer duality and audit quality, (3) the association between board independence and audit quality, (4) the relationship between board size and audit quality, and (5) the role of controlling variables (client size, leverage debt, and business complexity) in controlling these relationships. The research sample includes 325 financial reports from manufacturing firms listed in Amman Stock exchange over the 2014-2018 period. The study relationships are tested by using logistic regression. The results revealed a negative relationship, but not significant between CEO tenure and independent directors with audit quality. In addition, the results showed there is a negative effect of CEO duality on audit quality; also the results revealed that there is a statistically significant effect on the board of directors (board size) on the AQ. In general, the coefficient estimates of controlling variables show that client size and leverage debt positively affect audit quality, and on the contrary, business complexity has an insignificant positive relationship with audit quality. The summary of the study findings play an active role to external auditor opinion on business practice in towered the corporate governance system.

• The Journal of Asian Finance, Economics and Business
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• 제9권10호
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• pp.105-113
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• 2022

The purpose of this paper is to analyze the relationship between the ratio of non-controlling shareholder interests (minority equity ratio, MER) and the measurement error in real activities manipulation (RM) proxy for Japanese firms. Many Japanese firms have practiced stakeholder-oriented corporate governance systems. Previous studies suggest that the higher the MER, the more Japanese businesses tend to employ management techniques for the group's sales growth while also reallocating resources inside the group to reduce principal-principal conflicts. Such differences in management strategies by firms could lead to measurement error in the RM proxy. The analysis uses 16,450 firm-years listed on the Tokyo Stock Exchange. The results of our analysis show that there is a positive relationship between MER and the RM proxy, and high persistence of RM proxies, suggesting that the RM proxies may contain measurement error. We also find that MER is correlated with variables associated with management strategy and that controlling for these variables can reduce the measurement error of RM proxy in firms with large MER. This study extends previous research on measurement error in RM proxy by relating them to ownership structure and corporate governance. This paper would contribute to researchers examining issues related to RM.

• 제어로봇시스템학회논문지
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• 제4권3호
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• pp.315-320
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• 1998

In this paper, we present the PID control method for the controlling flow rate of highly complicated nonlinear Left Ventricular Assist Device(LVAD) with pneumatically driven mock circulatory system. Beat Rate (BR), Systole-Diastole Rate (SDR) and flow rate are used as the main variables of the LVAD system. System modeling is completed using the neural network with input variables (BR, SDR, their derivatives, actual flow) and an output valiable(actual flow). Then, as the basis of this model, we perform the simulation of PID control to predict the performance and tendency of the system and control the flow rate of LVAD system using the PID controller. The ability and effectiveness of identifying and controlling a LVAD system using the proposed algorithm will be demonstrated through computer simulation and experiments.

• 한국정보디스플레이학회:학술대회논문집
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• 한국정보디스플레이학회 2003년도 International Meeting on Information Display
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• pp.818-821
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• 2003

Sn-doped $In_{2}O_{3}$ (ITO) thin film is one of the materials widely on research not only in the academic fields but also in industrial fields because of their transparency, high conductivity and good adhesion characteristics on substrate. ITO thin films are usually preferred oriented to one of the (222), (400), and (440) planes during crystallization process, which is dependent on processing variables. The preferred orientation affects electrical, optical and etching properties of the films. In this study, thin films of preferred oriented in different orientation were fabricated by controlling processing variables. The crystallization behavior, grain size, surface roughness, transparency and electrical properties of the thin films in different orientation were examined.

• 한국과학교육학회지
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• 제16권3호
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• pp.227-238
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• 1996

This study primary aim is to investigate students' responses to experimental results which conflict with their preconceptions regarding electrical circuits. Eighty-eight students of both sexes were randomly selected from a science high school in Korea. They were questioned about their preconceptions regarding an electric circuit, and sixty-eight students with relevant misconceptions were selected. These students were presented with experimental results obtained by some other experimenter, and asked to interpret these results. The second aim of this study is to explore how students' responses vary according to the type of inquiry-skills required to obtain the result. To do this, two type of experimental results were developed: one obtained by observation and the other obtained by controlling variables. We found that many students doubted results for the simple reason that they conflicted with their preconceptions. They rejected results by mentioning other factors which could have affected the result, or simply by reiterating their preconceptions. This behaviour varied considerably by inquiry-skill type. 41% of students rejected conflictual result obtained by observation, but only 6% of students rejected results obtained by controlling variables.

• Child Health Nursing Research
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• 제17권1호
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• pp.22-30
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• 2011

Purpose: The purpose of this study was to examine the effects of the perception of marital conflict and child rearing attitudes on abuse experience and emotional maladjustment behavior in children. Methods: Data were collected from May 25 to June 5, 2009. A questionnaire survey was used with 320 elementary school students. Data were analyzed using Pearson correlation coefficients and multiple regression analysis. Results: For effects of perception of marital conflict and child rearing attitude on abuse experience among these children, authoritarian controlling disposition, affectionate disposition and marital conflict had a significant impact on their overall abuse experience. These variables were predictors of child abuse and accounted for 30.6% of the variance. For effects of perception of marital conflict, child rearing attitude and abuse experience on emotional maladjustment behavior among children, there was a significant influence for marital conflict, neglect, emotional abuse and authoritarian controlling disposition. These variables were predictors of emotional maladjustment behavior and accounted for 21.5% of the variance. Conclusion: The results indicate that marital conflict and child rearing attitude are two major variables affecting children’s abuse experience and emotional maladjustment behavior.

• 한국과학교육학회지
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• 제24권3호
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• pp.583-595
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• 2004

본 연구의 목적은 초등학생들의 힘에 대한 개념이 연모 실험을 설계하는 과정에 영향을 끼치고 있는 가를 탐색적으로 분석하는 것이다. 초등학교 6학년 학생 40명을 대상으로 힘에 대한 개념을 4개의 선다형 문항을 실시하여 응답 유형을 구분하였다. 힘 개념을 조사하는 문항과 짝을 이루도록 개발된 연모 실험의 4가지 과제를 동일한 학생들에게 해결하도록 하여 실험 설계 능력 중 가설 설정, 변인 통제 및 실험 방법의 요인으로 구분하여 조사하였다. 연구의 분석 결과 초등학생들을 힘에 대한 개념을 과학적 개념과 대안적 개념 집단으로 구별될 수 있었으며, 그 개념에 따라서 실험 설계 능력 중 가설 설정과 변인 통제 및 실험 방법에서 어떤 유형으로 구별되는 가를 분석하였는데, 과학적인 힘 개념을 가진 학생들이 연모 실험의 가설 설정과 변인 통제 및 실험 방법에서 차이를 보이지 못하였다. 이런 결과는 초등학생들의 힘 개념이 연모 실험을 설계하는데 아무런 영향을 주지 못하며, 결국 과학 개념이 실험을 설계하는데 긍정적인 역할을 하도록 한다는 가정이 유지되기 어렵다는 점을 시사받을 수 있었다.

• 한국학교ㆍ지역보건교육학회지
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• 제21권3호
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• pp.35-47
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• 2020

Objectives: This study is a descriptive research study conducted to grasp the Prediction factors of the sexual violence experience of college students. Methods: A convenience sampling was performed for 500 students from one college located in Gyeongsangbuk-do, who agreed to the purpose of this study. Data collection was conducted from October 5, 2015, to October 23, 2015, by filling out the self-report questionnaire. Among the 450 subjects excluding those with missing values, a questionnaire of dating violence experience was applied to 317 college students who answered that they had a friend of the opposite sex, and variables and prediction factors related to dating violence experiences were identified. The statistical methods used were descriptive statistics, x²-test, t-test, Pearson's correlation coefficient and binary logistic regression analysis. Results: As a result of the study, the experience of sexual behavior before entering college (𝑥²=6.52, p=.011), experience of sexual violence damage before entering college(p=.045), the experience of sexual assault before entering college (p=.007) and experience of school violence damage(p=.002) were variables related to the sexual violence experience of college students. School violence victimization (OR=4.831, p=.007) and controlling dating partners (OR=1.349, p<.001) were predictors of dating sexual violence. Dating sexual violence experience group were compared to dating sexual violence non-experience group, the relative degree of controlling dating partners was high (t=4.25, p<.001) and had a traditional gender role attitude (t=2.94, p=.004). and there was a positive correlation (r=.358, p<.001) between controlling dating partners and gender role attitude. Conclusions: In order to prevent sexual violence on dating among college students, it is expected that more effective health education results will emerge if the contents of the school-age school violence victimization experience and the control of dating partners, which are predicted factors of sexual violence on dating, are included in the sexual violence prevention program.

• 대한화학회지
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• 제58권5호
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• pp.478-489
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• 2014

이 연구의 목적은 변인 탐색 활동을 강화한 탐구 수업 전략을 개발하고 이 전략이 학생들의 창의적 사고력, 비판적 사고력 신장에 미치는 효과를 알아보기 위한 것이다. 이를 위하여 변인 탐색 활동을 강화한 탐구 수업 DPAS 네 단계 모형인 '변인 찾기, 변인 배제, 변인 통제를 활용한 창의적 문제 해결력 탐구 수업 모형'을 개발하고 이 모형에 따라 구체적인 대학교 화학 실험 수업 전략을 개발하였다. 그리고 예비 과학 교사를 대상으로 개발한 수업 전략을 한 학기 동안 실시하였다. 그 결과, 창의적 사고력이 통계적으로 유의미하게 신장되었다(p<.05). 검사 도구의 하위 항목 중 문제 인식, 가설 설정, 변인 통제, 자료 해석 및 자료 변환에서 창의적 사고력이 유의미하게 신장된 것으로 나타났다. 또한, 비판적 사고력도 통계적으로 유의미하게 신장되었다(p<.05). 검사 도구의 하위 항목 중 가설 설정, 결론 도출 및 일반화에서 비판적 사고력이 유의미하게 신장된 것으로 나타났다.

• 한국시뮬레이션학회논문지
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• 제7권2호
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• pp.137-152
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• 1998

One of the components that constitute the simulation models is the state variables whose values are determined by the time related simulation process. Embedding rule-based expert systems into the simulation models should provide a systematic way of handling these time-dependent variables without distracting the essential problem solving capabilities of the expert systems which are well suited for expressing the decision making function of complex cases. The expert system, however, is inefficient in dealing with the time elapsing characteristics of target system compare to the simulation models. To solve the problem, this paper provides an interruptible inference engine whose inferencing process can be interrupted when the variables' value, which are used as the parameters of the rules, are not yet determined due to the time dependent nature of the state variables. The process is resumed when the variables are ready. The elapse of time is calculated by time-advance function of the simulation model to which the expert system has been embedded. The example modeling shown exploits the embedded interruptible inferencing capability for the controlling and monitoring of metal grating process.