• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.179-185
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• 2020

This study examines the relationship between the effectiveness of an audit committee and the amount of audit fees. The sample consists of 130 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2017. Data are obtained from the IDX and company's annual reports. The effectiveness of an audit committee is measured by independent audit committee size, frequency of audit committee meetings, and expertise of the audit committee. Results show first that the size of the independent audit committee has a positive effect on audit fees. This finding suggests that an increase in the number of independent audit committee members produces a higher quality of reporting, and so they tend to choose a reputable public accountant. Second, the frequency of its meetings has positive effects on audit fees. It suggests that the more effective the supervision of the committee to improve audit quality, the higher the audit fees to be paid. However, this study fails to provide evidence that the expertise of the audit committee affects audit fees. The result of this study suggests that the audit committee tends to adopt the demand approach based on the reputation of the public accounting firm accountant firm in determining the amount of audit fees.

• Journal of Electrochemical Science and Technology
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• 제7권2호
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• pp.161-169
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• 2016

Porous tungsten oxide thin films were prepared by electrodeposition and tested as anodes of lithium secondary batteries. The synthesized films were composed of nanoparticles of 60-140 nm size, with porosities of 30-40 %. Increasing the temperature turned out to be a more effective approach to introduce porosity in the structure than increasing the electrolyte viscosity. The assessment of the synthesized films as anodes of lithium secondary batteries revealed a much higher initial discharge capacity for the porous than the dense samples. The discharge capacity retention significantly increased with increasing porosity and was further enhanced by heat treatment. In particular, a thin film composed of particles of about 140 nm in size and with a porosity of 40 % exhibited an initial discharge capacity higher than 600 mAh/g and a remaining capacity above 300 mAh/g after 30 cycles. Following heat treatment, the remaining capacity of this sample after 30 cycles increased to about 500 mA h/g.

• The Korean Journal of Rehabilitation Nursing
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• 제15권1호
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• pp.47-53
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• 2012

Purpose: To identify the feasibility and provide the direction for future studies regarding hand massage, studies on hand massage published in Korea were analyzed. Methods: Using the key word of hand massage, 23 studies which identified the effects on sleep, pain, anxiety and depression were found. They were analyzed on research tendency and effects. Research tendency was analyzed in terms of published year, methods, study design, sample characteristics, and outcome variables. Effects were analyzed with hypothesis testing and effect size. Results: Among 23 studies, 60%(14 studies) were about hand massage and others (9 studies) were about aroma hand massage. The most prominent outcome variables were physiological and cognitive/emotional ones. To improve sleep, hand massage over 60 minutes was necessary while pain and anxiety were improved in the studies which less than 10 minutes hand massage was applied. Aroma hand massage was more effective than hand massage. Effect size for anxiety and depression was larger than those of sleep and pain. Conclusion: Hand massage and aroma hand massage are recommended to improve anxiety and depression as an independent nursing intervention. More randomized clinical trials are necessary to increase the validity and identify the effects of hand massage on sleep, pain, anxiety and depression.

• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.507-518
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• 2022

This study aimed to measure the monetary and non-monetary effects on brand awareness at hypermarkets in Riyadh. The independent variable consists of three sub-variables: price reductions, free samples, and purchasing vouchers. The research population has all Saudi and non-Saudi buyers in Riyadh. The figures show that the population size reached 3.87 million in 2019. The proportional stratification sampling technique and the recommended sample size were 387 buyers. The five-point Likert scale with the fully structured questionnaire was used. The study concldes the effect of free samples on brand awareness while there was no effect of monetary instruments. The results show that the three sales promotion incentives (price reduction, free samples, and purchasing vouchers) moderately affected brand awareness and a key role in explaining consumer behavior, so the significant impact was proved. In summary, this study showed that price reductions have the power of creating the perception of buyers at hypermarkets in Riyadh. Non-cash instruments were more effective than cash instruments in enhancing brand awareness at the hypermarkets in the Saudi market. So, the price reductions and purchasing vouchers have less power in conducting communication-based awareness. Building awareness and improving brand image through free samples were most visible in communication strategy.

• Journal of Distribution Science
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• 제22권1호
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• pp.1-12
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• 2024

Purpose: Rapid technological advancements and information dissemination have catalyzed a steep upsurge in the distribution of ornamental flower arrangement products, effectively meeting the burgeoning demands of customers. This research endeavours to elucidate the relationship between market orientation (MO) and competitive advantage (CA), with the intermediary role of marketing performance (MP) within Denpasar's flower arrangement retail sector. Research Methods: Conducted within a Denpasar-based flower shop, the study engaged 94 respondents through a questionnaire-based data collection methodology. Utilizing a saturated sampling approach, the sample size equated to the population size. The analysis employed SmartPLS, a robust statistical tool. Results: The study findings reveal that MO does not exert a statistically significant direct impact on CA. Nevertheless, MO exhibits a substantively positive and statistically significant influence on MP, which, in turn, substantially and significantly contributes to CA. For flower arrangement business owners, it is imperative to orchestrate effective control over their marketing performance. Conclusion: This involves nurturing enduring customer and employee relationships by steadily implementing market-oriented distribution strategies. By doing so, customer satisfaction and growth, pivotal in bolstering marketing performance, can be adeptly sustained, ultimately culminating in attaining competitive advantage.

• International Journal of Computer Science & Network Security
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• 제24권3호
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• pp.182-188
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• 2024

Hardware components are an integral part of Hardware Define Radio (HDR) for seamless operations and optimal performance. On the other hand, Software Define Radio (SDR) is a program that does not rely on any hardware components for its performance. Both of the latter radio programmers utilize modulation functions to make their core components from signal processing viewpoint. The following paper concentrates on SDR based modulation and their performance under different modulations. The bit error rate (BER) of modulations such as PSK, QAM, and PSAM were used as indicators to test channel quality estimation in planar Rayleigh fading. Though it is not commonly used for channel fading, the method of the adder determines the regionally segmented channel fading. Thus, the estimation error of the channel change substantially reduces the performance of the signal, hence, proving to be an effective option. Moreover, this paper also elaborates that BER is calculated as a function of the sample size (signal length) with an average of 20 decibels. Consequently, the size of the results for different modulation schemes has been explored. The analytical results through derivations have been verified through computer simulation. The results focused on parameters of amplitude estimation error for 1dB reduction in the average signal-to-noise ratio, while the combined amplitude deviation estimation error results are obtained for a 3.5 dB reduction

• Journal of the Korean Society of Environmental Restoration Technology
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• 제27권3호
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• pp.19-28
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• 2024

The purpose of this study is to investigate the habitat of Luciola unmunsana to understand the status of land snails, which are the larvae prey, and to evaluate the effects of larval feeding preferences and prey size for the restoration of the L. unmunsana habitat as a basis for future restoration projects. The research methods included field surveys of the habitat and laboratory experiments on feeding preferences using three types of land snails (Allopeas clavulinum kyotoense, Euphaedusa fusaniana, Pupinella rufa) observed in the habitat. Field surveys of 13 L. unmunsana habitat sites revealed a total of 24 land snail species. The experimental results regarding the larvae prey were analyzed for statistical significance of feeding preferences using Chi-square tests and independent sample t-tests. Consequently, larvae showed the highest preference for A. c. kyotoense, with statistically significant differences in feeding preferences (p<0.05). Also, statistically significant differences were observed in the size between the land snails that were eaten as prey and those that were not eaten. This research can deepen the understanding of the feeding preferences of L. unmunsana larvae and provide practical guidelines for the effective conservation and restoration strategies of the firefly habitat.

• Atmosphere
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• 제20권4호
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• pp.427-436
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• 2010

The single-scattering optical properties of ice crystals in cirrus clouds by the aircraft measurement data were investigated, and the radiative equilibrium temperatures and radiative fluxes were calculated and analyzed by radiative convective model with the variations of ice crystal habits and sizes in cirrus clouds. The homogeneous cloud is assumed to be in the layer 200~260 hPa with an ice crystal content of $10gm^{-2}$ for the flux calculation. The profiles of temperature, humidity, and ozone typical of mid-latitude summer are used. The surface albedo is assumed to be 0.2 for all spectral bands and the cosine of solar zenith angles is 0.5. The result of radiative equilibrium temperature at surface was less than surface temperature of the standard atmosphere data in case of smaller effective ice crystal size and larger optical thickness. The column, aggregation and plate in 6 ice crystal habits were the most effective in positive greenhouse effect and bullet-4 was the worst in it. At the surface, the maximum difference of equilibrium temperature by 6 kinds of ice crystal habits were about 3~15 K with 30 sample aircraft measurement data.

• Korean Journal of Human Ecology
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• 제23권3호
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• pp.529-544
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• 2014

The purpose of this study is to investigate the effect and potential problem of before and after technique in cosmetic surgery advertisements. This study would draw the positive and negative aspects in executing before and after technique by segmenting the surgical part(eyes, nose, and breast). And this study compared before and after technique with after technique and doctor(expert) endorser. Independent variables of this study are advertisement technique(before and after/after/doctor) and the kind of surgery(double eyelid surgery/ rhinoplasty/mastoplasty). Dependent variables of this study are general attitude toward advertising, hospital believability, ethical judgement toward advertising, intention to cosmetic surgery. This study is run as $3{\times}3$factorial design with 30 subjects per cell, resulting in a total sample size of 270. The result of this study shows that advertising technique in cosmetic surgery advertisement important variable to mediate the effect. This study found that before and after technique was more effective than any other techniques. Also, this study found that the kind of surgery variable should be considered in the execution of cosmetic surgery advertisement. Therefore, the result suggests that the kind of surgery and advertisement technique should be spontaneously considered by cosmetic surgery clinic and advertising regulation organizations for the effective communication way and consumer protection.

• Bulletin of the Korean Chemical Society
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• 제28권12호
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• pp.2279-2282
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• 2007

Highly crystalline, uniform Fe nanoparticles were successfully synthesized and encapsulated in zirconia shell using sol-gel process. Two different approaches have been employed for the coating of Fe nanoparticle with zirconia. The thickness of zirconia shell can be readily controlled by altering molar ratio of Fe nanoparticle core to zirconia precursor in the first case where as reaction time was found to be most effective parameter to controlled the shell thickness in the second method. The structure and magnetic properties of the ZrO2-coated Fe nanoparticles were studied. TEM and HRTEM images show a typical core/shell structure in which spherical α-iron crystal sized of ~25 nm is surrounded by amorphous ZrO2 coating layer. TGA study showed an evidence of weight loss of less than 2% over the temperature range of 50-500 °C. The nanoparticles are basically in ferromagnetic state and their magnetic properties depend strongly on annealing temperature. The thermal treatment carried out in as-prepared sample resulted in reduction of coercivity and an increase in saturation magnetization. X-ray diffraction experiments on the samples after annealing at 400-600 °C indicate that the size of the Fe@ZrO2 particles is increased slightly with increasing annealing temperature, indicating the ZrO2 coating layer is effective to interrupt growing of iron particle according to heat treatment.