• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.19-26
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• 2019

The study investigates the impact of accrual anomaly on stock return ratio of listed firms in Vietnam. Data were collected from listed firms for the period from 2008 to 2018. To learn about the causes of accrual anomaly in returns and future rate of returns on the Vietnamese stock market, this research is based on accrual analysis of Richardson, Sloan, Soliman, and Tuna (2006) on growth and effective components. We employ GLS regression model for examining the impact of accrual anomaly on stock return ratio and T-test for checking the difference between the lowest and the highest portfolio. The results show that accounting distortion is the main factor impacting the stock return, not growth determinant. Both two determinants of accounting distortion and growth contribute the explanation of the impact of accrual anomaly on profit and future stock return ratio. Experimental evidence confirms an abnormal existence of accrual in the Vietnam stock market. Aggregate accrual is negatively correlated with future operating profit and future stock return. However, after considering the factors contributing to the impact of future profitability and return on stock returns, the study results show that accounting distortion can account for low sustainability of income that is not growth.

• Journal of the Korea Safety Management & Science
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• v.15 no.4
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• pp.317-321
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• 2013

Due to growth of electronics and control devices, automation and situational awareness systems have been applied by automobile. Vision systems with the introduction of unmanned system were being actively developed. In this paper, the distortion in the 7-inch LCD screen for the treatment process are divided into Online and Offline processing. Offline processing based on the image signal processing and for generating LUT Online to Offline generated by processing the distortion is applied to the LUT. LUT is applied to distort the image processing in real time, so that distortion correction is made for the purpose of setting.

• Proceedings of the KWS Conference
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• 2002.10a
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• pp.661-667
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• 2002

Welding-induced buckling distortion is one of the most problematic concerns in both design and fabrication of welded thin-plate structures. This paper deals with experimental and numerical results of the welding-induced longitudinal and/or buckling distortion occurring in welding of 6mm-thick AH36 high strength steel plates. Effects of the heat input and the plate size on the distortion were experimentally evaluated for square plates. Bead-on-plate welding was performed with the submerged arc welding process along the middle line of plate specimens. Experimental results showed that the longitudinal distortion made a single curvature in the plate, and the distortion magnitude along the weld centerline was proportional to the heat input and the plate size. The experimental results were used to examine the validity of the numerical simulation procedure for welding-induced distortion where the longitudinal distortion mode and magnitude were numerically quantified. Three-dimensional, large deformation, welding simulations were performed for selected weld models. Numerical results of the distortion mode and magnitude were in a good agreement with experimental ones. Depending on the presence of halting the distortion growth during the cooling cycle of welding, the condition discriminating buckling distortion from longitudinal distortion was established. Eigenvalue analyses were performed to check the buckling instability of tested plates with different sizes subjected to different heat inputs. The perturbation load pattern for the analysis was extracted from longitudinal inherent strain distributions. Critical buckling curve from the eigenvalue analyses revealed that the buckling instability is manifested when plate size or heat input increases.

• Journal of Satellite, Information and Communications
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• v.3 no.2
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• pp.18-25
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• 2008

A major drawback of Orthogonal Frequency Division Multiplexing (OFDM) system is high peak-to-average power ratio (PAPR) of the transmitted signal which introduces inevitable non-linear distortion in the transmission due to the amplifier non-linear property. This causes both in-band distortion and out of band spectrum re-growth. A polynomial based pre-distortion is estimated using the non-linear and inverse non-linear polynomial achieved through the Least Square Error (LSE) method. A new technique of PAPR reduction called 'Phase Realignment' (PR) is proposed which has a optimal effect in improving the BER performance as well as considerable reduction in the PAPR. In this paper we used the PR method along with the 'Peak Clipping' (PC) method is used before the pre-distortion to remove the high peak present in the non constant amplitude of the OFDM signal responsible to drive the amplifier in near saturation region for better performance of the system.

• Honam Mathematical Journal
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• v.39 no.2
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• pp.233-245
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• 2017

In the present paper we introduce and investigate an interesting subclass ${\mathcal{K}}^{(k)}_s({\gamma},p) $ of analytic and p-valently close-to-convex functions in the open unit disk ${\mathbb{U}}$. For functions belonging to this class, we derive several properties as the inclusion relationships and distortion theorems. The various results presented here would generalize many known recent results.

• Journal of Satellite, Information and Communications
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• v.3 no.1
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• pp.15-21
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• 2008

The high peak to average power ratio (PAPR) of OFDM (Orthogonal Frequency Division Multiplexing) system introduces inevitable non-linear distortion in the transmission due to the amplifier non-linear property. This causes both in-band distortion and out of band spectrum re-growth. In this paper we tried to compensate the problem by using polynomial based pre-distortion. Estimation of both the non-linear and inverse non-linear polynomial is achieved using the Least Square Error (LSE) method. Using these parameters closed form pre-distorter can be easily created. We also used the 'partial peak cancellation and clipping' method to remove the high peak present in the non constant amplitude of the OFDM signal responsible to drive the amplifier in near saturation region for better performance of the system

• Honam Mathematical Journal
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• v.44 no.1
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• pp.98-109
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• 2022

In the present paper, we prove the growth and distortion theorems for the spirallike functions class 𝓢_k(λ) related to boundary radius rotation, and by using the distortion result, we get an estimate for the Gaussian curvature of a minimal surface lifted by a harmonic function whose analytic part belongs to the class 𝓢_k(λ). Moreover, we determine and draw the minimal surface corresponding to the harmonic Koebe function.

• Journal of The Institute of Information and Telecommunication Facilities Engineering
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• v.2 no.4
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• pp.42-51
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• 2003

In this paper, we are going to analyze on relation of an output spectrum along phase distortion of power amplifier in wireless LAN system, and then considered an ACPR characteristic of power amplifier and consideration of an OFDM method for this. Also, we did implementation for OFDM modulation and transmission section of an IEEE 802.11a standard to have transmission speed of the maximum 54Mbps in order to know an OFDM modulation method and relation of non-linear characteristic of power amplifier. The non-linear characteristic of power amplifier did modeling with AM-to-AM and AM-to-PM, and we analyzed an output spectrum characteristic along phase distortion composed input signal supply for power amplifier. When output spectrum analysis results phase distortion increased, and an AM-to-PM characteristic of power amplifier in 5 degrees, the output spectrum was satisfied with a demand spectrum in P1 dB, but 10-20 degrees were able to confirm what cannot be satisfied with a demand spectrum in phase distortion. Also, an output spectrum of power amplifier by frequency re-growth generated by a non-linear characteristic of power amplifier did not satisfied in P1dE. therefore, a back-off value was requested according to an AM-to-PM distortion degree, and smaller back-off value were able to know what demand became in case of modulation section that used OFDM.

• Communications of the Korean Mathematical Society
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• v.34 no.3
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• pp.841-854
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• 2019

In this article, a subclass of univalent harmonic mapping is introduced by restricting its analytic part to lie in the class $S^{\delta}[{\alpha}]$, $0{\leq}{\alpha}<1$, $-{\infty}<{\delta}<{\infty}$ which has been introduced and studied by Kumar [17] (see also [20], [21], [22], [23]). Coefficient estimations, growth and distortion properties, area theorem and covering estimates of functions in the newly defined class have been established. Furthermore, we also found bound for the Bloch's constant for all functions in that family.

• East Asian mathematical journal
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• v.15 no.1
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• pp.115-119
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• 1999