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This paper aims to focus on applications of stochastic linear programming (SLP) to managerial accounting issues by providing a theoretical foundation and practical examples. SLP models may have more implications – and broader ones – in industry practice than deterministic linear programming (DLP) models do.

This paper introduces both DLP and SLP methods. In addition, continuous and discrete SLP models are explained. Applications are demonstrated using practical examples and simulations.

This research work extends the current knowledge of SLP, especially concerning managerial accounting issues. Through numerical examples, SLP demonstrates its great ability of hedging against all scenarios.

This study serves as an addition to building a cumulative tradition of research on SLP in managerial accounting. Only a few SLP studies in managerial accounting have focused on the development of such an instrument. Thus, the measurement scales in this research can be used as the starting point for further refining the instrument of optimization in managerial accounting.

The purpose of the study was to explore heat-accumulative and thermal-conductive characteristics of copper-graphene composite film (Cu-G film) while applying it to a human-skin analogue.

In the preliminary experiment, the authors evaluated the thermal conductive characteristics of the Cu-G film in three covered conditions (no film, copper film, and Cu-G film conditions). For the first factorial experiment, the heat-accumulative properties over heated pig skin were compared at air temperatures of 10, 25 and 35°C. For the second factorial experiment, 105 trials were conducted on pig skin by combining air temperatures, trapped air volumes, and numbers of film layers.

The results from the preliminary experiment showed that the Cu-G film distributed the surface heat to the outside of the Cu-G film, which resulted in even distribution of heat inside and outside the Cu-G film, whereas the copper film accumulated heat inside the copper film. The human-skin analogue of pig skin, however, showed the opposite tendency from that of the plastic. The pig-skin temperatures beneath the Cu-G film were higher than those beneath the copper film, and those differences were remarkable at the air temperature of 10°C. The accumulative heat was affected by the trapped air volume, fit to the skin, and number of Cu-G film layers.

In conclusion, the Cu-G film more effectively accumulated heat on the human-skin analogue than copper film, and those effects were more marked in cold environments than in mild or hot environments.

Previous research has focused mainly on the antecedents and consequences of service employees’ emotional labor during the enactment of service roles, with little attention having been paid to how perceptions of leaders’ emotional labor are related to followers’ job outcomes. The purpose of this paper is to propose a model in which followers’ perceptions of the uses of emotional labor by leaders toward customers influence followers’ job performance in their service encounters.

Working with a sample of 268 medical service employees in South Korea, structural equation modeling was employed to test the research hypotheses.

The results indicate that perceptions of leaders’ deep acting toward customers are positively related to followers’ perceptions of authentic leadership. Second, followers’ perceptions of authentic leadership are positively associated with their identification with and trust in their leaders. Finally, followers’ identification with and trust in their leaders is positively related to their job performance.

The research shows that leaders’ use of deep acting toward customers has a positive effect on followers’ job outcomes. Thus, service firms should consider training programs, mindfulness and policy changes regarding display rules at the organizational level so that service employees are encouraged to use deep acting with customers by empathizing with the customers’ needs, while regulating their inner feelings.

The current study broadens the conceptual work and empirical studies in the emotional labor literature related to the service sector by presenting a fundamental mechanism for the effect of perceptions of leaders’ use of emotional labor toward customers on service employees’ job performance. This study is the first to provide an empirical test of how leaders’ emotional labor is related to followers’ job performance.

This paper aims to design the circuit for electromagnetic interface (EMI) reduction in liquid crystal display (LCD).

The cascode level shifter and segmented driver circuit are applied in LCD column driver integrated circuit (IC) for EMI reduction. Cascode current mirror is used in the proposed level shifter for DC voltage biasing and reduction of the driving current which passes through the level shifter. The on-off switching currents and transient times are measured and compared between the conventional and proposed level shifters. Additionally, a segmented data latch is obtained by the timing spread solution in data latch, and applied to split the large peak switching current into a number of smaller peak current. The timing spread-operation does not actually reduce the total power of the noise, instead, it spreads the noise power evenly over the frequency bandwidth. The optimal number of latch is dependent on the operating frequency and EMI allowance. The column driver IC and clock controller are integrated in 0.18 μm CMOS technology with 1-poly and 4-metal process.

The post-layout simulation shows that the proposed column driver circuit for LCD driver IC significantly reduces the peak switching current, and it results in the reduction of EMI noise level by more than 15 dB. It is obtained with 20 segmented operations in data latch at 40 MHz frequency.

The advantage of the cascode current source is that it can provide a well-controlled bias current with an accurate current transfer ratio. To reduce the EMI noise in LCD driver circuit, the cascode current source is properly located for the DC bias block in the level shifter. The application is rarely done by others, and a significant EMI noise reduction is found. The well-controlled current source provides a high performance switching in the level shifter.

Seeks to present the detailed empirical study of contemporary business fluctuations in Korea. Follows the methodology of modern business cycle research in conducting an atheoretical statistical analysis of the cyclical properties of key aggregate time series. Shows, by analysis, that many of the cyclical regularities documented for developed countries also exist in Korean business cycles. Regularities include the relative volatilities of many expenditure components and the co‐movement of real and nominal variables with output. Particularly of note is the counter‐cyclicality of prices. Posits that counter‐cyclicality of prices signals the importance of supply side shocks in Korean business fluctuations. Reveals, in the analysis, that the fluctuation in the import price of oil may have been the major source of Korean business cycles. States that analysis has also revealed that there are some idiosyncrasies in Korean business cycles. Net exports are significantly pro‐cyclical and lead the cycle for most of the period under study.

The paper aims to design of dual-mode boost converter with integrated low-voltage control circuit is introduced in this paper. The paper aims to discuss these issues.

The converter is operated either with LC filter or with charge pump circuit by the switch control. The control stage with error amplifier, comparator, and oscillator is designed with the supply voltage of 3.3 V and the operating frequency of 5.5 MHz. The compensator circuit exploits a pole compensation for a stable operation.

The simulation test in 0.35 μm CMOS process shows that the charge pump regulator and DC-DC boost converter are accurately controlled with the variation of number of stages and duty ratio. The output-voltage is obtained to be 6-15 V within the ripple ratio of 5 percent. Maximum power consumption is about 0.65 W.

This dual-mode is useful in the converter with a wide load-current variation. The advantage of the dual-mode converter is that it can be used in either high or low load current with a simple switch control. Furthermore, in charge pump regulator, there is no degradation of output voltage because of the feedback control circuit.

The purpose of this paper is to present a fully integrated power converter. A stacked spiral inductor is applied in a voltage‐mode CMOS DC‐DC converter for the chip miniaturization and low‐power operation.

The three‐layer spiral inductor is simulated with an equivalent circuit and applied to the DC‐DC converter. The DC‐DC buck converter has been fabricated with a standard 0.35 μm CMOS process. The power converter is measured in both experiment and simulation in terms of frequency and electrical characteristics.

Experimental results show that the converter with the stacked spiral inductor operates properly with the inductance of 7.6 nH and mW power range. The measured inductance of the stacked spiral inductor is found to be almost half of the circuit designed value because of the parasitic resistances and capacitances in the spiral inductor.

This paper first introduces the application of the integrated stacked spiral inductor in DC‐DC buck converter for display driver circuit, which requires a low‐power operation. It also shows the fully integrated DC‐DC converter for chip miniaturization.

The purpose of this paper is to introduce a low power digital‐to‐analog converter (DAC) by using a sequential triggering technique in cascaded current source.

The block of current cell consists of current switch and source. A sequential switching on process is implemented with the current triggering technique in source. An experiment of 12‐b 150‐MS/s DAC has been integrated in a single‐poly four‐metal 0.35 μm CMOS process.

Compared with conventional cell array in 12‐b 150‐MS/s DAC, the proposed cell array shows that more than 30 percent of power consumption is reduced in full digital bit operation with allowable linearity error of 0.4 LSB.

This paper presents a new operation method of cell array in a current‐steering digital‐to‐analog converter (DAC) to reduce the power consumption significantly.

While there is strong consensus at the conceptual level about sustainable development there are few formal models that outline the conditions for environmentally steady and sustainable growth in a decentralized market economy. Addresses this issue by building a Green GNP model and then deriving a single long‐run condition for environmentally steady and sustainable growth. Examines the relationship between industrial affluence and environmental decay. If industrial affluence comes from the lower elasticity of substitution among goods, it does not necessarily cause environmental decay. Finding that substitutability still plays an important role in environmentally steady and sustainable growth and concludes that public policy makers should pay more attention to the relationship between substitutability among goods and environmental sustainability.

Very recently, the South Korean architectural field has seen a rising trend to reinterpret the traditional hanok, meaning Korean-style house. While this presents an interesting diversion from the housing market dominated by high-rise apartments, there is a lack of consensus in determining the scope and definition of hanoks. This is because of many experiments with the features of the hanok, such as inclusion of new material, construction techniques, and even radically new spatial organizations.

This article explores and analyzes the effectiveness of four different approaches of reinterpreting hanoks: apartment hanoks, urban hanoks, rural experimentations, and contemporary versions. At one end of the spectrum, there is the recent integration of a hanok’s features in high-rise apartments otherwise considered modern. Then I move on to discuss examples of urban hanoks built since the start of the industrialization era in the 1920s and afterwards. Urban hanoks are detached houses, most of which show a stylistic preference toward wooden hanoks of the elite literati. The third approach is rural experimentations that involve the development of an unconventional construction method by both architects and non-architects. Finally, this paper turns to reinterpretations of the hanok by architects trained in contemporary architecture. Although each approach differs in the degree of integrating historical hanok features, some commonalities, such as low floor area ratio and the organic integration of an open courtyard, can be detected among the successful cases.