• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.105-112
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• 2021

This study aims to find empirical evidence of the effect of increasing income on the potential transfer of wealth from manufacturing companies that go public to stakeholders. Earnings management with an accrual approach with the Modified Jones model is an identifier of the availability of earnings management practices, without paying attention to both positive and negative symbols. The interpretation of the results of the discretionary accrual measurement between positive and negative symbols has different meanings. Positive discretionary accruals indicate that management uses income-increasing techniques. Meanwhile, negative discretionary accruals indicate that management uses income-reducing techniques. Income-increasing techniques tend to be viewed as opportunistic behavior of managers. This study used 111 data from manufacturing companies listed on the IDX (Indonesia Stock Exchange) from 2015-2018. Path analysis is used to test the hypothesis. The results of this study are in line with the point of view of management strategy, increasing income is used as a way to transfer potential welfare from the company to stakeholders. Social welfare (tax) and managerial remuneration are proven to be mediators in increasing the effect of increasing income on future company value. Further research can complete the potential welfare transfer against the shareholders related to income-increasing strategy.

• Proceedings of the KSME Conference
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• 2001.06d
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• pp.408-413
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• 2001

Numerical analysis on the three-dimensional laminar flows (Re=1000) and heat transfer in a rectangular channel with punched longitudinal vortex generator have been conducted to explore the heat transfer enhancement and the combined effect of the angle of attack ${\alpha}$ and the lovour angle ${\beta}$. Rectangular winglets have been used as vortex generators. Velocity and temperature fields and spanwise averaged Nu and friction factor were presented. Enhancement of heat transfer and flow loss penalty are evidenced. The results show performance characteristics allowing a reduction in heat transfer surface area of 62% for fixed heat duty and for fixed pumping power compared with that of channel flow without vortex generator. However, adding lovour angle to the vortex generator shows no positive effect on the heat transfer enhancement.

• Journal of Advanced Marine Engineering and Technology
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• v.22 no.3
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• pp.362-370
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• 1998

Absorption systems require a heat source for working but they have a great merit in that relatively low-temperature and low-quality types of thermal energy such as solar heat and exhaust heat can be effectively utilized as heat source. However details research related to absorbers which have a great effect on performances has been rarely done and thus there has been a strong hope for positive developments to improve their efficiencies. This paper describes absorption experiments made with different inside tube diameters and shapes. The purpose of this study is to acquire basic knowledge about heat and mass transfer in a falling film type absorber with vertical inner tubes. Heat and mass transfer were measured for water vapor absorption into a water/LiBr solution flowing down an absorber of vertical inner tubes. As a result absorption acceleration tube compares bare tube and heat transfer improved by order of insert spring tube corrugated tube grooved tube. And the acceleration that is good provided in inserting spring tube for both sides of heat and mass transfer.

• The Journal of Information Systems
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• v.15 no.1
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• pp.191-213
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• 2006

The purpose of this research is to identify the structure among determining factors focusing on knowledge transfer and analyze and prove the causal relation on knowledge transfer in Korean companies and public corporations. The results from the analysis of data collected in this study are as follows. First, forum among organization related factors has the positive relation with uncertainty in a significant level. Second, the higher the knowledge presentation and the ease of use are among information systems related factors, the lower the ambiguity and uncertainty are. Third, among process related factors, unification has the negative relation with ambiguity and uncertainty in a significant level. Fourth, a better manpower employment contributes to a worse ambiguity and uncertainty. Fifth, ambiguity has a negative relation with knowledge transfer. In conclusion, the factors that lower the ambiguity and facilitate knowledge transfer include information systems, unification, and manpower employment. These factors, however, influence on uncertainty, which turns out to be nothing to do with knowledge transfer.

• Journal of Sensor Science and Technology
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• v.28 no.5
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• pp.329-333
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• 2019

Solution-processed oxide thin-film transistors (TFTs) have garnered great attention, owing to their many advantages, such as low-cost, large area available for fabrication, mechanical flexibility, and optical transparency. Negative bias stress (NBS)-induced instability of sol-gel IGZO TFTs is one of the biggest concerns arising in practical applications. Thus, understanding the bias stress effect on the electrical properties of sol-gel IGZO TFTs and proposing an effective recovery method for negative bias stressed TFTs is required. In this study, we investigated the variation of transfer characteristics and the corresponding electrical parameters of sol-gel IGZO TFTs caused by NBS and positive bias recovery (PBR). Furthermore, we proposed an effective PBR method for the recovery of negative bias stressed sol-gel IGZO TFTs. The threshold voltage and field-effect mobility were affected by NBS and PBR, while current on/off ratio and sub-threshold swing were not significantly affected. The transfer characteristic of negative bias stressed IGZO TFTs increased in the positive direction after applying PBR with a negative drain voltage, compared to PBR with a positive drain voltage or a drain voltage of 0 V. These results are expected to contribute to the reduction of recovery time of negative bias stressed sol-gel IGZO TFTs.

• Korean System Dynamics Review
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• v.8 no.2
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• pp.191-207
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• 2007

Nowadays almost nations try to promote the competition of nation through the development of national science technology. Also Korea has been engaging in this race of through public research&development institute. But recently the commercialization of R&D products appears a poor result in the royalty of technology according weak technology transfer toward IT small and medium-sized enterprises. Even If we have been trying to find the problems and causes, as yet it is true that we don't solve clearly the problem, make a diagnosis about it. This paper analyzes the process of commercialization in public R&D research institute(ETRI: Electronics and Telecommunications Research Institute) through system thinking and researches an interrelationship among government agency, public R&D research institute, and enterprise. This one can find the fact that between research fund and R&D products, transfer technology and royalty, and enterprise's operating profit and active technology transfer like adding technology development is a positive feedback loop. This positive feedback loop in the commercialization of public R&D research institute carries out very important role in examining problems in R&D product's commercialization. Also this paper looks forward to being a guide in the commercialization of public R&D research institute.

• Proceedings of the Korean Society for Noise and Vibration Engineering Conference
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• 2012.04a
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• pp.527-535
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• 2012

This paper reports the active vibration control of plates using positive position feedback controller (PPF). The equations of motion of the plate under force and moment pairs were derived and the equations of PPF controllers were formulated. The effect of the parameters - gain and damping ratio - of the PPF controllers on the open loop transfer function was investigated mainly in terms of the system stability. Increasing the gain of the PPF controller tuned at a mode, the magnitude of the open loop transfer function is increased at all frequencies without changing the phase behavior. The increase of the damping ratio of the PPF controller leads to decrease the magnitude of the open loop transfer function and to modify its phase characteristics to be more stable. Two PPF controllers connected in parallel, Each PPF controller is tuned at the $1^{st}$ and $2^{nd}$ modes, respectively. Their parameters were determined to remain the system to be stable based on the results of the parametric study. A significant reduction in vibration at the 2 modes can be obtained.

• Knowledge Management Research
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• v.20 no.1
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• pp.231-249
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• 2019

Technology transfer from a multinational company to a local subsidiary is essential for successful local market operations. This study aims to analyze the impact of market, cultural and institutional environmental factors on international technology transfer and innovation performance based on the S-C-P paradigm. We collected data from one hundred ninety-five subsidiaries of Korean parent firms located in seventeen countries and used structural equation modeling to test hypotheses. The analysis findings are as follow; First, both market and cultural environment directly affect international technology transfer. However, institutional environment such as protection of intellectual property does not affect international technology transfer. Due to the less risk of technology disclosure involved in technology transfer within the MNE organization can be not relationship between protection of intellectual property in the host country and the foreign subsidiary's transfer of technology. The risk of infringement of intellectual property is relatively low in intra-firm transfer of technology. Second, the technology introduced from the parent company has a positive effect on the innovation performance of local subsidiaries. This implies that multinational companies that have entered unfamiliar overseas markets should be able to effectively transfer the inherent advantages of the parent company to their overseas subsidiaries, and that their ability to adapt to the local environment is important.

• Transactions of the Korean Society of Mechanical Engineers B
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• v.35 no.12
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• pp.1335-1341
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• 2011

The purpose of this research is to investigate how separated and reattached flow affects mass transfer, by comparing the local mass transfer characteristics on an inclined flat plate with those on a parallel flat plate. The local mass transfer coefficients for the flat plate were measured using the naphthalene sublimation technique; the inclined angle of the flat plate was varied from $-10^{\circ}$ to $10^{\circ}$ at $5^{\circ}$ intervals, and the free-stream velocity was varied from 2m/s to 15m/s. At positive inclined angles, the local Sherwood numbers decreased gradually because the boundary-layer thickness increased. On the other hand, for negative inclined angles, the local Sherwood numbers assumed the minimum value at the separation point of the recirculation flow and the maximum value at the reattachment point. The average Sherwood numbers for both positive and negative inclined angles were lower than those in the case of the parallel plate.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.851-860
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• 2021

The Knowledge Transfer (KT) for higher education institutions (HEIs) is boundless. Still and all, the members of the staff affiliated with these institutions do recognize an array of hitches in relation to KT practices. The study in question underscores social interactions, training, and Information and Communication Technology (ICT) as the primary barriers and treats them as the independent variables of the study. The study posits that inadequate management of the above-mentioned barriers would impact effective KT unfavorably. Besides, putting forth some striking solutions needed to fix the obstructions that hamper the adequate management of the KT exercises is another aim of the study. For data collection purposes, the study picks out higher education institutions (public) of the Quetta district. The reckoned sample size is 317 subjects. The research type that has been used is cross-sectional research and, in this context, the cross-sectional explanatory sequential design has been used. Concerning the findings of the paper, the results of PLS-SEM show positive and significant relationships of social interaction and training with knowledge transfer, while ICT shows an insignificant positive relationship with the knowledge transfer. The most influencing factor for the knowledge transfer is social interaction as suggested by social interaction theory.