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Components Constituting the Audit Expectation Gap: The Vietnamese Case

  • DANG, Tuan Anh;NGUYEN, Dung Khanh Ngoc
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.1
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    • pp.363-373
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    • 2021
  • The present study seeks to investigate the degree of awareness that constitutes the audit gap expectations (AEG) to determine which audit responsibilities can be narrowed or even eliminated. The author had surveyed a sample comprising four groups including auditors, auditees, the financial community, and other interest groups. In this survey, 1400 questionnaires were sent to the respondents, and the total number of responses was 454. The collected data was processed using statistical software SPSS, version 22. The Chi-Square test was used to analyze the effect of professional differences on AEG. The results of this study indicate that AEG cannot be eliminated due to the occupational impact of each survey group (about 46%), but it can be narrowed down to 54%, including a reduction of 11% in the knowledge gap (lack of public knowledge), 13% in the reasonable expectations gap (unqualified audit quality), 30% in the deficient standards gap (limited auditing standards). These results could be attained by improving training, communicating, and adding more responsibilities. This is the first study that provides another method of measuring the contribution of the knowledge gap through professional differences and professional gaps that make up each of the AEG's components.

Elimination of Roll Interference by Increasing Radius of Variable Section Forming Roll (가변 단면 성형 롤의 반경 증가에 의한 롤 간섭 제거)

  • Kim, Kwang-Heui;Yoon, Moon-Chul;Kwak, Jae-Seob
    • Journal of the Korean Society of Manufacturing Process Engineers
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    • v.21 no.2
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    • pp.39-45
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    • 2022
  • In this study, we investigated whether the interference occurring in forming roll surfaces could be eliminated by increasing the radius of the variable section forming rolls. The surfaces of the rolls capable of forming products with different flange heights and bend angles with the bend line tilted at an angle of 1° from the longitudinal axis were created using the general CAD software CATIA. Roll interferences were determined for the change in the forming roll radius. The minimum gaps between the upper and lower roll surfaces were measured for the change in the forming roll radius, and the roll interferences were calculated from the difference between the measured value and the thickness of the product. It was observed that the thickness of the product had a slight effect on the roll interference when the thickness was between 0.8 and 1.2 mm. It was also observed that the roll interference could be eliminated by increasing the roll radius.

Development of An Instrument to Measure Hope for the Cancer Patients (암환자 간호를 위한 희망 측정도구 개발)

  • 김달숙;이소우
    • Journal of Korean Academy of Nursing
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    • v.28 no.2
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    • pp.441-456
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    • 1998
  • The purpose of this study was to develop a reliable and valid instrument to measure hope for cancer patients in Korea. This Hope Scale(Kim & Lee Hope Scale ; KLHS ) was developed based on not only critical universal attributes explaining both basic hope (generalized hope) and specific hope but also particular characteristics varing from culture and situation, which were revealed in a comprehensive review of the literature. Initially 60 items were generated from three sources : 36 items from the Q-sample used in the Kim's study, 1992, 21 representative items(statements) from the rest Q-population of the above study, 3 items related to the newly discovered category in the new qualitative study using 10 open ended question(death and dying) from the new qualitative study on the 20 cancer patients. At first 3 items were eliminated by the critique of the content validity experts, who were high experienced nurse, nursing professors. And then 4 items were eliminated in consideration of corrected item total correlation coefficiency, theoretical framework of this study. After that, 14 items were eliminated in comparing two or three items identified with the same meaning in each factor by this research team with factor loading and communality. This Hope Scale was finally constructed with 39 items. Psychometric evaluation was done on 492 adults(104 cancer patients, 388 adults who imagined who were cancer patients ranging from 18 to 76 years old. The results revealed high internal consistency Alpha coefficiency of .9351. Princial Component Factor Analysis with Varimax Rotation resulted in 8 factors with more than 1.0 of Eigenvalue. Referring to Eigenvalues, percent of variances(>60%), reproduced correlation matrix, and our theoretical framework, we decided the eight factors were the best1 solution to represent hope dimensions sufficiently. The eight factors were "confidence in possibility of cure", "sense of internal satisfaction", "being in communion", "meaning of life", "Korean hope perspectives", "belief in god", "self confidence", "self-worth". Among these factors, "confidence in possibility of cure", "sense of internal satisfaction", "Korean hope perspectives" were identified as different hope dimensions from those of Nowotny Hope Scale and Herth Hope Scale. There was significant negative correlation of r=-.4736 between this hope scale and Beck Hopelessness Scale (BHS), and significant positive correlation of r=.3685 between this hope scale and Life Orientation Test (LOT) which indicate convergent and discriminant validity. The range of hope scores was from 71 to 244, with a mean of 171.97(SD=28.16).

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Targetability of Surface-modified Albumin Microspheres with Methotrexate (메토트렉세이트가 표면수식된 알부민미립구의 표적성)

  • Hwang, Sung-Joo;Cho, Hang-Bum;Rhee, Gye-Ju;Kim, Chong-Kook
    • Journal of Pharmaceutical Investigation
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    • v.26 no.2
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    • pp.105-112
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    • 1996
  • The surface of albumin microspheres was modified with methotrexate(MTX) by using 1,3-dicyclohexylcarbodiimide (DCC). Surface-modified albumin microspheres entrapping no MTX (SAMS), free MTX (SAMSF) and MTX-bovine serum albumin(BSA) conjugates(SAMSC) were prepared. The organ-targeting ability of free $[^3H]MTX,\;[^3H]MTX-BSA$ conjugate and the above microspheres was evaluated after i.v. administration of the preparations, equivalent to 150 nCi via the tail vein of mice. The total radioactivity in the lung increased immediately in a few minutes after i.v. injection of the microspheres, and then declined for the period of 3-4 weeks. However, the radioactivity in the liver, spleen and kidney increased slowly during the rapid decrease in radioactivity in the lung. This suggested that the microspheres could be entrapped rapidly in the lung through mechanical filtration because of their large size and slowly redistributed to the liver, spleen and kidney due to either the microspheres being degraded enough for the size to allow passage through the capillary beds of the lung and/or the release of $[^3H]MTX\;or\;[^3H]MTX-BSA$ conjugates from the microspheres. The amount of $60{sim}70%$ of the dose was targeted to the liver after the i.v. injection of SAMS, SAMSF and SAMSC, and the values of $(R_e\;^*\;_{e)liver}$ from the microspheres were $5{\sim}7$ compared to free MTX. This suggested that the liver-targeting ability from surface-modified albumin microspheres could be $5{\sim}7$ times as that of free MTX. The liver-targeted drug was accumulated in the Kupffer cells at the initial stage, thereafter the drug in the Kupffer cell was slowly transferred into the hepatocytes. The value of AUQ for liver from SAMS was higher than that from SAMSF, but much lower than that from SAMSC. This suggest that MTX bound to their surface could be eliminated slower than the entrapped free MTX, and faster than the entrapped MTX-BSA conjugates. This is consistent with the in vitro release rates order in the presence of a proteolytic enzyme. Also, surface-modified MTX was scarcely released in the absence of a proteolytic enzyme. Therefore, the surface-modified MTX nay be released (or eliminated) rapidly from SAMSC at the target site, and thereafter MTX may be released (or eliminated) slowly from the entrapped MTX-BSA conjugates in SAMSC for a long period.

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Clinical Study for Conversion Disorder in 41 Admission Cases (전환장애(轉換障碍)로 입원(入院)한 환자(患者) 41례(例)에 대(對)한 임상적(臨床的) 고찰(考察))

  • Kim Myung-Jin;Choi Byung-Man;Lee Sang-Ryong
    • Journal of Oriental Neuropsychiatry
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    • v.11 no.2
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    • pp.131-140
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    • 2000
  • The clinical study was carried out the 41 patients with conversion disorder who were treated in Dae Jeon University Oriental Hospital from 26 september 1998 to 21 september 2000.The results were summarized as follows.1. The ratio of male and female was 4:37 and in the age distribution, the highest frequence was 40s, in descending order over 50s, 30s, 20s, 10s and mental attack was the most inducing factor.2. In distribution of the period of the clinical history. within one day was the highest percentage and in admission period most of the patients were from four days to seven days.3. In symptoms and signs, physical symptoms were more than mental symptoms, physical symptoms had many muscle-skeleton-system symptoms and they were in descending order general body weakness. headache, anorexia, chest discomfort, dyspepsia, dizziness, four extremities numbness, insomnia, dysarthria, anxiety, four extremities tremor. palpitation. nausea, vomiting, facial numbness.4. In classification of Four Human coporeal constitution the number of patients, Sho-Eum-In(少陰人) was remarked mostly and most of female patients had no past history of the conversion disorder.5. In distribution of the prescription, drugs of regulating gi such as BUNSIMGIEUM(分心氣飮) were many, in descending order drugs of growing heart and warming gall bladder such as ONDAMTANGGAMI(溫膽湯加味), drugs of maintaining patency for the flow of gi such as CHUNGGANSOYOSAN(淸肝逍遙散), drugs of decomposing food and asending gi such as PYUNGJINGUNBITANG(平陳健脾湯), drugs of storing blood and relaxing the mind such as SAMULGUIBITANG(四物歸脾湯). drugs of removing sputum and cooling heart such as CHUNGSIMDODAMTANG 淸心導痰湯).6. In distribution of the treatments, the group of drug and acupuncture and aroma-therapy was many, in acup uncture TAEGUKCHIMBUP(太極針法) was mainly used. in therapy inhalation type of Lavender and Rosewood was many and the type of Peppermint and Rosemary massaging epigastric-chest, and neck was many.7. In distribution of the treatment result, in 15 patients(36.6%) symptoms were eliminated from four to seven days, in 13 patients(31.7%) symptoms were not changed. in 12 patients(29.3%) symptoms were eliminated from two to three days. in 1 patients(2.4%) symptoms were eliminated whin one day.

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A study on the Investigation and Removal the Cause of Blacken Effect of Waterlogged archaeological woods (수침고목재의 흑화 원인과 제거방법에 관하여)

  • Yang, Seok-jin
    • Korean Journal of Heritage: History & Science
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    • v.40
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    • pp.413-430
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    • 2007
  • This study analyzed the foreign substances in waterlogged archaeological woods and compounds in soil where waterlogged archaeological wood was buried, in order to examine the relationship between burial environment and foreign substances in waterlogged archaeological wood. The XRF(X-ray Fluorescence Spectroscopy) and EDX(Energy Dispersive X-ray) analysis were conducted to examine the effect of iron(Fe) to blacken the waterlogged wood. The XRF results showed that investigated soil contained Si, Al, and Fe. Wood ash contained more sulfur and Fe than any other elements in the EDX analysis. Cellulose and hemicellulose were significantly reduced at the surface of wood, which is the blackened part of waterlogged wood. Foreign substances changed the surface color. These problems could be solved by removal of foreign substances in waterlogged archaeological wood using EDTA(Ethylene Diamine Tetra Acetic acid). The optimum condition to remove Fe from waterlogged wood by EDTA was investigated. To do this, the concentration of Fe removed was measured with various concentration of EDTA-2Na. The optimum pH of EDTA-2Na was figured to be 4.1 to 4.3. As the concentration of EDTA increased, the extracted concentration of Fe also increased. In the case of 0.4 wt% of EDTA-2Na, about 60ppm of Fe was eliminated and was stabilized after 48 hours. In the case of EDTA-3Na, the optimum pH was 7 to 8, and about 10 ppm of Fe was eliminated at 0.4 wt% of EDTA-3Na. In the case of EDTA-4Na, the optimum pH was 10 to 11, and about 20 ppm of Fe was eliminated at 0.4 wt% of EDTA-4Na. In conclusion, the iron(Fe) in waterlogged archaeological wood was removed by EDTA treatment and it increased the whiteness of the surface.

Calculation of Light Penetration Depth in Photobioreactors

  • Lee, Choul-Gyun
    • Biotechnology and Bioprocess Engineering:BBE
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    • v.4 no.1
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    • pp.78-81
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    • 1999
  • Light penetration depth in high-density Chlorella cultures can be successfully estimated by Beer-Lambert's law. The efficiency of light energy absorption algal cultures was so high that algal cells near the illuminating surface shade the cells deep in the culture. To exploit the potential of high-density algal cultures, this mutual shading should be eliminated or minimized. However, providing more light energy will not ease the situation and it will simply drop the overall light utilization efficiency.

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A Study On the Magnetic Particle Testing Method for Coated Welding points (코팅처리 용접부의 자기탐상시험방법에 대한 연구)

  • Choi, Jeong Soo;Kim, Jong Hee
    • Journal of the Society of Disaster Information
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    • v.4 no.1
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    • pp.102-136
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    • 2008
  • Coated welding points are eliminated for Open-Inspection of above-ground storage tanks which should be inspected periodically in accordance with the Hazmat-treatment Safety Act. But it was speculated on this study that it causes such huge economical losses in terms of manpower and materials that applicable to magnetic particle testing. As a result, it was concluded that the magnetic particle testing is applicable to the coating depth below $50{\mu}m$.

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Macroblock-Level Deblocking Method to Improve Coding Efficiency for H.264/AVC

  • Le, Thanh Ha;Jung, Seung-Won;Park, Chun-Su;Ko, Sung-Jea
    • ETRI Journal
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    • v.32 no.2
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    • pp.336-338
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    • 2010
  • A macroblock-level deblocking method is proposed for H.264/AVC, in which blocking artifacts are effectively eliminated in the discrete cosine transform domain at the macroblock encoding stage. Experimental results show that the proposed algorithm outperforms conventional H.264 in terms of coding efficiency, and the bitrate saving is up to 5.7% without reconstruction quality loss.

Unknown Inputs Observer Design Via Block Pulse Functions

  • Ahn, Pius
    • Transactions on Control, Automation and Systems Engineering
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    • v.4 no.3
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    • pp.205-211
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    • 2002
  • Unknown inputs observer(UIO) which is achieved by the coordinate transformation method has the differential of system outputs in the observer and the equation for unknown inputs estimation. Generally, the differential of system outputs in the observer can be eliminated by defining a new variable. But it brings about the partition of the observer into two subsystems and need of an additional differential of system outputs still remained to estimate the unknown inputs. Therefore, the block pulse function expansions and its differential operation which is a newly derived in this paper are presented to alleviate such problems from an algebraic form.