• Proceedings of the Plant Resources Society of Korea Conference
• /
• 2007.11a
• /
• pp.366.1-366.1
• /
• 2007

• Proceedings of the Zoological Society Korea Conference
• /
• 2001.04a
• /
• pp.43.2-43
• /
• 2001

No Abstract, See Full Text

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.12
• /
• pp.293-308
• /
• 2020

This study aims to investigate the direct relationship between ownership structure, earnings manipulation, and organizational performance, and then examine the mediating effect of earnings manipulation in the relationship between ownership structure and organizational performance. This study collected and analyzed secondary data published in financial reports related to all insurance organizations listed in the Jordanian market during the study period (from 2009 until 2018). A panel data analysis was conducted, giving a total of 200 observations. The findings of this study concluded that ownership concentration, foreign ownership, and organization size affect organizational performance proxied by ROA, ROE, and EPS, more specifically, ownership concentration and organization size have a positive effect, whereas foreign ownership has a negative effect. At the same time, board of director ownership, organizational ownership, and CEO compensation did not affect organizational performance. Next, the board of director ownership, ownership concentration, foreign ownership, and CEO compensation affect earnings manipulation separately. In addition, earnings manipulation positively affects organizational performance proxied by ROA, ROE and EPS. This means that the higher the earnings manipulation is, the higher the organizational performance is. Finally, earnings manipulation mediates the relationship between ownership concentration and foreign ownership of ownership structure, and organizational performance.

• Journal of the Korean Society for Aeronautical & Space Sciences
• /
• v.36 no.2
• /
• pp.115-122
• /
• 2008

The effects of characteristic condition number on the convergence of preconditioned Euler equations were investigated. The two-dimensional preconditioned Euler equations adopting Choi and Merkle's preconditioning and the temperature preconditioning are considered. Preconditioned Roe's FDS scheme was adopted for spatial discretization and preconditioned LU-SGS scheme was used for time integration. It is shown that the convergence characteristics of the Euler equations are strongly affected by the characteristic condition number, and there is an optimal characteristic condition number for a problem. The optimal characteristic condition numbers for the Choi and Merkle's preconditioning and temperature preconditioning are different.

• Journal of the Korean Society for Aeronautical & Space Sciences
• /
• v.36 no.2
• /
• pp.123-130
• /
• 2008

The effects of characteristic condition number on the convergence of preconditioned Navier-Stokes equations were investigated. The two-dimensional preconditioned Navier-Stokes adopting Choi and Merkle's preconditioning and the temperature preconditioning are considered. Preconditioned Roe's FDS scheme was adopted for spatial discretization and preconditioned LU-SGS scheme was used for time integration. It is shown that the convergence characteristics of the Navier-Stokes equations are strongly affected by the characteristic condition number. Also it is shown that the optimal characteristic condition numbers for viscous flows are larger than that in inviscid flows.

• Journal of the Korean Society for Aeronautical & Space Sciences
• /
• v.30 no.8
• /
• pp.37-45
• /
• 2002

A two-dimensional unsteady, inviscid flow solver has been developed for the simulation of airfoil-vortex interactions on unstructured dynamically adapted meshes. The Euler solver is based on a second-order accurate implicit time integration using a point Gauss-Seidel relaxation scheme and a dual time-step subiteration. A vertex-centered, finite-volume discretization is used in conjunction with the Roe's flux-difference splitting. An unsteady solution-adaptive dynamic mesh scheme is used by adding and deleting mesh points to take account of both spatial and temporal variations of the flow field. The effect of vortex interaction on the aeroelastic displacement of an airfoil attached to the idealized two degree-of-freedom spring system is investigated.

• The Journal of Industrial Distribution & Business
• /
• v.5 no.2
• /
• pp.13-20
• /
• 2014

Purpose - The purpose of this study is to empirically investigate the impact of capital structure on firm performance. Research design, data, and methodology - This study examined the impact of capital structure on the performance of cement companies listed on the Karachi Stock Exchange during the period 2009-2013. The authors hypothesize that there is a negative relationship between capital structure and firm performance. To examine the association, the authors run a Pearson correlation and multiple regression analysis. Results - Results reveal a strong negative relationship between debt to asset and firm performance variables (GPM, NPM, ROA, and ROE). Further, there is a positive relationship between debt to equity and firm performance variables (GPM and NPM), anda negative relationship between debt to equity and firm performance variables (ROA and ROE). Moreover, capital structure variables significantly impact firm performance. Conclusions - This study concluded that financial analysts and managers should emphasize on the optimal level of capital structure and efficient utilization and allocation of resources to achieve the targeted level of productive efficiency in business.

• Proceedings of the Korean Society of Propulsion Engineers Conference
• /
• 2011.11a
• /
• pp.78-84
• /
• 2011

CFD simulation has been conducted on a small scaled 4 nozzle clustered engine operating with air. In the present paper, the effects of grid size, turbulence models, flux difference methods have been compared. The results show that the base flows are somewhat different as the turbulence models, while Roe and AUSM flux differences produced almost the same results. Spalart-Allmaras turbulence model produces more accurate results rather than famous SST k-w model. The calculated Mach number and pressure profile in the engine base reveal the complex base flow structure, which is somewhat different from the generally estimated flow fields.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.9
• /
• pp.329-340
• /
• 2020

This study investigates the effect of capital structure on the financial performance of pharmaceutical enterprises which are listing on Vietnam's stock market. The study builds the regression using ROE as dependent variable and four independent variables, including self-financing, financial leverage, long-term asset and debt to assets ratios. In addition, we use other variables as controlling ones, such as firm size, fixed asset rate and growth. We collect data for the period from 2015 to 2019 of all 30 pharmaceutical enterprises which are currently listing on Vietnam's stock market. The least square regression (OLS) is used to test the effect of capital structure to the firms' financial performance. The analysis results show that the financial leverage ratio (LR), long-term asset ratio (LAR) and debt-to-assets ratio (DR) have positive relationship with firm performance, meanwhile the self-financing (E/C) affects negatively to the return on equity (ROE). Upon the findings we suggest that the Vietnamese government should focus on stabilizing macro environment to create favorable environment for enterprises. And the pharmaceutical enterprises should build more reasonable capital structure with higher debt proportion than equity, diversifying loan mobilization channels such as issuing long-term bonds. Additionally, the firms should expand the scale appropriately to maintain development and ability to pay debts.

• Journal of Mechanical Science and Technology
• /
• v.20 no.11
• /
• pp.1961-1971
• /
• 2006

A soft recovery system (SRS) is a device that stops a high speed projectile without damaging the projectile. The SRS is necessary to verify the shock resistant requirements of microelectronics and electro-optic sensors in smart munitions, where the projectiles experience over 20,000 g acceleration inside the barrel. In this study, a computer code for the performance evaluation of a SRS based on ballistic compression decelerator concept has been developed. It consists of a time accurate compressible one-dimensional Euler code with use of deforming grid and a projectile motion analysis code. The Euler code employs Roe's approximate Riemann solver with a total variation diminishing (TVD) method. A fully implicit dual time stepping method is used to advance the solution in time. In addition, the geometric conservation law (GCL) is applied to predict the solutions accurately on the deforming mesh. The equation of motion for the projectile is solved with the four-stage Runge-Kutta time integration method. A small scale SRS to catch a 20 mm bullet fired at 500 m/s within 1,600 g-limit has been designed with the proposed method.