• Transactions of the Korean Society of Mechanical Engineers A
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• v.27 no.3
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• pp.393-400
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• 2003

Excessive generation of BOG during the LNG transportation not only causes the severe financial loss but also leads to the unexpected disaster. Therefore, the carrier cargo insulating interior LNG should be carefully designed based upon an accurate heat transfer analysis. However. it is not simple to analyze heat transfer of LNG cargo, because it is in a complex insulation structure and LNG carrier experiences a complicated heat transfer according to various kinds of voyage conditions. In this paper, we carried out the transient finite element heat transfer analysis for a cargo of Mark-111 membrane-type LNG carrier during laden voyage, and we compared heat transfer rates between considering natural convection and considering conduction. For this goal, we developed a PCL program incorporating with a commercial MSC/NASTRAN FEM code.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.41
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• pp.293-319
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• 2009

This paper aims to find the differences between the trading company of Korea and Japan, by analyzing the development history of Corporate Governance and Internal Control System in Korea and Japan. And this paper studies about that on the legal site. A corporate governance has the tremendous influence on the value of the company, and a company's system of internal control has a key role in the management of risks that are significant to the fulfillment of its business objectives. On the other hand, many companies in the every industry have suffered several times from fatal loss or damage resulted from miss or malfeasance late in the 20th century. And the result of that, starting the Sarbanese-Oxley Act in America, a government established the financial laws and corporate laws in the a lot of countries including Korea and Japan. Japanese trading companies tend to be taking a serious view of internal control more than corporate governance against Korean trading companies. But this not means that Japanese are superior to Korean. The most important thing is the fact that Korean trading companies have to spend enough time finding suitable system of corporate governance and internal control as Japanese trading companies did.

• Journal of Agricultural Extension & Community Development
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• v.4 no.1
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• pp.175-193
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• 1997

The agricultural development of Korea has occurred at the expense of natural resources and environmental quality, and, today, one of the most urgent problem in the practices of intensive livestock farming is disposing of the animal wastewater. As a result, soil and water degradation and other environmental deterioration become apparent and they cause long-term loss in agricultural production. This paper attempted to summarize the environmental problems associated with agricultural activities, and to get some implications to minimize agricultural environment problems. It is proposed that sustainable agricultural is one of desirable directions for future Korean agriculture. The goal of the sustainable agricultural effort is to utilize the potential environmental quality problem. Agricultural operations may be more dependent upon the production practices and waste management techniques utilized by farmers than the size of the operation, the number of animal fed, or amount of waste involved. Also low-input farming technology can be suggested one of them, and disposing system of agricultural residues and animal waste should be developed with intensive concerns and financial supports.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.2 no.2
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• pp.93-103
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• 1979

As principles of our country's Business Enterprises Account are being developed, Customs of Business Enterprises Account are in the state of change and then Principles of that are in revision. According to systematizing contents of such a principle of Business Enterprises Account, having made an analysis and Investigation from versatile situation, I can deprive of the following conclusions from above facts. 1. The prelude of a general principle involves compulosory character like a forced law rather than a theoretical teaching of original character. 2. Because of making much of supply of account information, To make mistakes, emphasis on function of an information, on the other side, being apt to disregard control function of original account. 3. There is no such a mutual relation as theoretical systematic form among general rule, a profit-and-loss account, balance sheet and drawing principle. These rules which don't form gradual structure are prescribed respectively according to business like necessity. 4. An overall contents of account principle are regarded as principle near financial account rather than the Pivot of administration account. In the future, The whole academic world of account and business practice should become the idealistic account principle with lots of study and effort.

• Journal of the Korean Society for Precision Engineering
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• v.18 no.3
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• pp.158-168
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• 2001

Die design of die casting is composed of selection of cast alloy, design of die casting product, runner design and gate design, etc. In reality, however, die design of die casting has been performed by trial and error method, which cause economic and financial loss. Nowadays, several FEM(finite element method) and FDM(finite difference method) codes have been developed to analyze process of die casting, but this is just confined to an offer of limited information for die design of die casting. In this study, die design system for gate of die casting process has been developed to present algorithm for automation of die design, especially runner-gate system. In addition, specific rules for runner-gate system have been presented to avoid too many trials and errors with expensive equipment. It is possible for engineers to make automatic and efficient die design of die casting and it will result in reduction of expense and time to be required.

• Journal of Distribution Science
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• v.12 no.5
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• pp.27-32
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• 2014

Purpose - Since Iran's economy is only now developing, and its stock market is only now emerging, we should deal with the relationship between ownership structure and conservative accounting of companies to see whether such a relationship exists in Iran's market. This study aims to investigate the relationship between ownership structure and accounting conservatism of listed companies on the Tehran Stock Exchange. Research design, data, and methodology - All listed companies on the Tehran Stock Exchange, for which the required information financial statements (balance sheet, profit and loss account) could be acquired for the period 2007-2012, were studied. A total of 123 companies from various industries was selected. Results - In order to test the hypotheses, multi variate regression (inter procedure), with their meaningful t- and f-statistics, and a Durbin-Watson autocorrelation model were used. Conclusions - The research results show that the ownership of major shareholders and ownership concentration have a negative significant relationship with accounting conservatism. Therefore, as a significant negative relationship between concentration of ownership and accounting conservatism at the 95% confidence level was found, the second hypothesis was confirmed.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.105-115
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• 2020

The study empirically examines the effects of loan portfolio diversification on bank risk and return in the nascent banking market of Vietnam. Loan portfolio diversification is captured through the Hirschman-Herfindahl index and the Shannon Entropy with sectoral exposures. We access each bank's financial reports to collect the required data, especially the breakdown of sectoral loan portfolios, thus constituting a unique dataset. To compute bank return, we use the traditional accounting indicators, including return-on-assets, return-on-equity, and net-interest margin. For bank risk, we utilize the loan-loss provisions and non-performing loans relative to gross customer loans. Using a sample of 30 commercial banks over the period from 2008 to 2019 and the system generalized method of moments estimator for the dynamic panel, we indicate the downsides of portfolio diversification. Concretely, we observe that all diversification measures exhibit significantly negative signs in all regressions across different bank return proxies. At the same time, the estimates display the significant and positive impact of diversification on the non-performing loan ratio. Hence, sectoral loan portfolio diversification significantly hampers bank performance in both aspects of lower return and higher credit risk. The results are robust across a rich set of bank performance and portfolio diversification measures.

• Journal of the Korean Institute of Intelligent Systems
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• v.20 no.1
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• pp.76-80
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• 2010

It is floating to security of information and the early assignment that it is important it processes and to transmit in inundations of information that I changed suddenly. I used the encryption/decryption process that applied simple substitution and mathematical calculation algorithm at theory and encryption transmission steps protective early information. Hardware and financial loss are using spurious random number to be satisfied with the random number anger that isn't real random number to size so much perfect information protection using One-time pad for applying this. I was transformed into serial test under a test to prove spurious random number anger, and it is into random number anger stronger, and the transformation serial test that proposes is proving it in algorithm speed and efficiency planes.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.59-72
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• 2020

This paper examines whether lending structure can lower credit risk by employing econometric techniques of panel data for the Vietnamese banking system at the bank level used by economic sectors from 2011 to 2016. New light is being shed on assessing the impact of each industry's debt outstanding on credit risk. Adopting findings from previous studies, we assess credit risk from two different sources, including loan loss provision and non-performing loan. Moreover, we also focus on observing lending structure in many different aspects, from concentrative levels to the short-term and long-term stability levels of lending structure. The Generalized Method of Moments (GMM) estimator was applied to analyze the relationship between concentration and banking risks. In general, the results show that lending concentration may decrease credit risk. It is interesting to observe that the Vietnamese commercial bank lending portfolios have, on average, higher levels of diversity across different sectors. In particular, the increase in hotel and restaurant lending contributes to decrease credit risk while the lending portfolios of banks in agriculture, electricity, gas and water increase credit risk. This study suggests the need for further analysis and research about portfolio risks in lending activities for maintaining efficiency and stability in the commercial banking system.

• Fire Science and Engineering
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• v.16 no.4
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• pp.44-48
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• 2002

The enterprise are facing potential SHE(safety, health and environment) of major industrial accidents to cause casualties or a financial loss and increasing social responsibility. So, SHE management system has to be voluntarily accomplished rather than passively with regard to SHE regulation. In this study, KW_SHE(Kwangwoon Safety, Health and Environment) management model is developed which materialize self-regulation SHE management system of individual work-place by the research and analysis of many domestic enterprise. This KW_SHE management model is intend to assess work-product vs. management expenses investment and critically evaluated for studying its benefits and limitations.