Effect of Accounting Information Systems, Teamwork, and Internal Control on Financial Reporting Timeliness

MARDI, Mardi,PERDANA, Petrolis Nusa,SUPARNO, Suparno,MUNANDAR, Imam Aris Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.12

This study aims to analyze the factors affecting the timeliness of cooperative financial reporting. The methods of measurement and accountability of financial statements must be timely, as it is critical information for making decision. Factors related to accounting information system problems such as timeliness of financial reporting, accounting information systems, teamwork, and internal control were identified in the study as a model. The method in this research is quantitative by taking survey data. The data were processed using SPSS 25, with a model test and partial test to produce a study to analyze the factors that affect the timeliness of cooperative financial reporting. The samples consisted of 60 cooperatives from the city of Tangerang, in Indonesia. The correspondents have published financial reports for each period of the current year and were a legal entity. Furthermore, primary data were collected by a questionnaire using a Likert scale and analyzed by multiple linear regression. The results showed that the Accounting Information System, Teamwork, and Internal Control had a positive and significant effect on the Timeliness of Financial Report Submission. Therefore, the cooperative that prepares financial reports in a timely manner has applied the principles of accountability and transparency.

아미노-기능화된 실리카 위 후전이 금속 촉매 담지 및 이를 이용한 노보넨 중합

파시아로즈말디 ( Rose Mardie P. Pacia ),김소희 ( So Hui Kim ),이정숙 ( Jeong Suk Lee ),고영수 ( Young Soo Ko ) 한국공업화학회 2016 공업화학 Vol.27 No.3

본 연구에서는 무정형 실리카의 세공 내를 아미노실란인 N-[(3-trimethoxysilyl)propyl]ethylenediamine (2NS)를 이용하여 표면 기능화한 후 표면 기능화된 실리카에 후전이 금속 촉매인 (DME)NiBr2와 PdCl2(COD)를 담지하여 노보넨 중합을 실시하였다. 중합 온도와 중합 시간, Al/Ni 몰비, 조촉매 종류를 변화시켜 중합 특성에 미치는 영향을 조사하였다. 담지 되지 않은 촉매((DME)NiBr2, PdCl2(COD))로 노보넨 중합을 수행하였을 경우 중합반응은 일어나지 않았다. 그러나 조촉매로 MAO를 이용하여 중합한 경우 SiO2/2NS/Ni 촉매는 중합 온도가 증가할수록 활성은 증가하였고 폴리노보넨(polynorbornene, PNB)의 분자량은 급격하게 감소하였다. SiO2/2NS/Pd 촉매는 온도가 증가할수록 활성과 PNB의 분자량 모두 감소하는 경향을 보였다. SiO2/2NS/Ni 촉매는 SiO2/2NS/Pd 촉매보다 높은 온도에서 안정함을 확인하였다. 또한 두 촉매 모두 중합 시간이 길어질수록 노보넨의 전환율은 증가하였다. Al/Ni 몰비가 1000 : 1일 때 가장 높은 활성(15.3kg-PNB/(μmol-Ni*hr))을 보이는 반면 가장 낮은 분자량(M(n) = 124,000 g/mol)의 PNB를 합성하였다. 또한 조촉매로 Borate/TEAL을 이용하여 중합한 경우 SiO2/2NS/Ni 촉매는 중합 온도가 증가할수록 활성과 분자량이 모두 감소하였다. In this study, an amorphous silica was functionalized with aminosilane, N-[(3-trimethoxysilyl)propyl]ethylenediamine (2NS) and the late transition metal catalysts including ((DME)NiBr2 and PdCl2(COD)) were subsequently immobilized on the functionalized amorphous silica for norbornene polymerization. Effects of the polymerization temperature, polymerization time, Al/Ni molar ratio, and type of co-catalyst on norbornene polymerization were investigated. Unsupported late transition metal catalysts did not show any activities for norbornene polymerization. However, the SiO2/2NS/Ni catayst with MAO system, with increasing polymerization temperature, increased the polymerization activity and decreased the molecular weight of the polynorbornene (PNB). Furthermore, the catalyst when increasing polymerization temperature caused the decrease in both the polymerization activity and molecular weight of PNB. This confirmed that the stability of SiO2/2NS/Ni at a high temperature was greater than that of SiO2/2NS/Pd. Also the longer polymerization time resulted in the higher conversion of norbornene for both catalysts. When the Al : Ni molar ratio was 1000 : 1, the highest activity (15.3 kg-PNB/ (μmol-Ni*hr)) but lowest molecular weight (M(n) = 124,000 g/mol) of PNB were achieved. Also SiO2/2NS/Ni catalyst with borate/TEAL resulted in diminishing the polymerization activity and molecular weight of PNB with increasing the polymerization temperature.

GLOBAL LUXURY BRANDING & CONSUMER WELL-BEING: THE TWAIN (SHALL) MEET

Aditi Grover,Mardie Miller,Kirsten Cowan 글로벌지식마케팅경영학회 2016 Global Marketing Conference Vol.2016 No.7

The paper proposes to develop a framework to help examine the factors and processes by which luxury advertising can impact consumer health across the globe. While luxury products such as Burberry and Gucci have been a source of much pride and might accentuate the need for conspicuous consumption (Veblen 1899) within a society, we seek to examine how luxury brands across categories can produce both favorable and unfavorable consequences on consumer health. The model would offer insights into essential factors and processes not only those who aspire such luxury brands, but also for those who have no such desire. With the theoretical underpinnings, the suggested model will draw its predictability powers across the fields of marketing (e.g., branding), psychology (i.e., cognitive dissonance theory, social perception theories) and network theories (social contagion theory). This suggested framework will focus on body image, specifically eating disorders (e.g., anorexia), and will exemplify how luxury brand communication can have quick detrimental effects on young adolescent females across the globe. At the same time, the model will also demonstrate how and what factors can lead the global community down a more healthy socially integrated pathway with luxury branding still being the driving force.

Guanidine기반 이산화탄소 건식 흡착제 합성 및 흡착 특성

로즈말디파시아 ( Rose Mardie Pacia ),표성원 ( Seong Won Pyo ),고영수 ( Young Soo Ko ) 한국공업화학회 2017 공업화학 Vol.28 No.4

본 연구에서는 guanidine화합물인 1,5,7-triazabicyclo[4.4.0]dec-5-ene (TBD)를 세 종류의 실리카 기공에 함침하여 CO₂ 흡착제를 제조하고 CO₂ 흡착성능과 물리화학적 특성을 조사하였다. 이때 실리카 내 TBD 함침량을 변화시켜 흡착능과 흡착제 특성도 살펴보았다. TBD를 함침시킨 담체의 물리화학적 특성은 질소 흡/탈착 실험, FT-IR, 원소분석, 열중량분석을 이용하였다. TBD를 담체에 함침시킨 전후를 비교하면 표면적과 기공의 부피, 크기가 감소하고 함침시킨 TBD몰 수가 증가할수록 감소폭은 증가하였다. CO₂ 흡착능은 TBD 6 mmol/g일 때 7.3 wt%로 가장 높았으며 그 이상 TBD의 함침 몰 수가 증가하면 블로킹 현상 등으로 흡착능이 감소하였다. In this study, the guanidine compound, 1,5,7-triazabicyclo[4.4.0]dec-5-ene (TBD) was impregnated to three kinds of silica to prepare CO₂ adsorbents, and the CO₂ adsorption and physicochemical properties of the resulting adsorbents were investigated. The TBD amount of impregnation was changed and its effect on adsorption capacity and characteristics were studied. The physicochemical properties of TBD-impregnated silica were evaluated with N₂ adsorption/desorption, FT-IR, elemental analysis, and thermogravimetric analysis. The TBD-impregnated silica lowered the surface area and pore volume, and the increased impregnation amount of TBD made them further decrease. When TBD was 6 mmol/g, the CO₂ adsorption capacity was the highest at 7.3 wt%, and the adsorption capacity decreased due to the blocking phenomenon when the TBD amount increased.

Stability of Amine-Functionalized Silica Sorbents

( Pacia Rose Mardie ),( Jhulimar Celedonio ),전재완,표성원,고영수 한국공업화학회 2016 한국공업화학회 연구논문 초록집 Vol.2016 No.1

Carbon dioxide Capture and Sequestration (CCS) has been receiving widespread attention over the years as an effort to mitigate anthropogenic CO₂. One of the currently explored technologies of CCS is the development of amine-silica hybrid adsorbents. As commercialization of these sorbents is realized, the assessment of the performance of these materials under realistic conditions is of importance. In this study, amine-functionalized silica sorbents were prepared by chemical incorporation of mono-(primary and secondary) and diamino organosilanes through incipient wetness technique. The sorbents are evaluated according to their stability in multiple temperature swing adsorption (TSA) cycle in different gas conditions.

1P-495 제올라이트를 이용한 CO₂ 흡착제의 특성 분석 연구

장은성,( Pacia Rose Mardie ),표성원,고영수 한국공업화학회 2017 한국공업화학회 연구논문 초록집 Vol.2017 No.1

지구온난화의 주요 원인인 CO₂를 포집하기 위한 방법으로 CO₂에 대해 높은 선택도를 나타내는 아민 기반 흡착제의 연구가 활발히 진행되고 있다. 지지체에 아민이 화학적으로 결합한 흡착제는 물리적으로 결합한 흡착제에 비해 안정성이 우수하다. 본 연구에서는 결정성 알루미노 규산염으로 이루어진 3차원 골격구조의 mesopore를 가지는 제올라이트에 아민을 기능화 시킨 흡착제를 합성하였다. 합성된 흡착제에 대하여 특성분석을 진행하였고, CO₂ 흡착 거동 및 다양한 조성에서의 CO₂ 흡착능과 재생 안정성에 대해 평가를 진행하였다.

아민계 CO₂ 흡수제의 제조 및 TSA 공정평가

전재완,표성원,( Pacia Rose Mardie ),고영수 한국공업화학회 2016 한국공업화학회 연구논문 초록집 Vol.2016 No.1

CO₂ 건식흡수제 중 아민과 실리카로 구성된 유-무기 하이브리드형 흡수제의 경우 실리카의 장점과 아민의 장점을 각각 결합시킨 흡수제로, 활성탄소와 제올라이트 기반 흡수제에 비해 CO₂에 대한 선택성이 뛰어나며, 흡수제의 성형이 용이하다는 장점이 있다. 온도스윙공정(Temperature swing adsorption, TSA)은 흡착탑에서 흡착과 재생탑에서 재생이 온도 변화에 의해서 운전된다. 흡수제에 사용된 1차 아민은 고온 건조한 조건에서 CO₂와 반응하여 생성되는 요소(urea)에 의해 deactivation이 발생되며 2차 아민은 O₂와 반응하여 생성되는 아마이드(amide)에 의해 deactivation이 발생된다. 본 연구에서는 구조와 차수가 다른 아민 물질을 이용하여 In-situ 중합에 의해 CO₂ 건식흡수제를 합성하였고, 합성한 흡수제에 대해 TSA 공정에 맞춘 다양한 특성분석을 진행하였다.

Recent progress on drugs discovery study for treatment of COVID‑19: repurposing existing drugs and current natural bioactive molecules

Oktavianawati Ika,Santoso Mardi,Bakar Mohd Fadzelly Abu,Kim Yong-Ung,Fatmawati Sri 한국응용생명화학회 2023 Applied Biological Chemistry (Appl Biol Chem) Vol.66 No.-

COVID-19 has been a major global health concern for the past three years, and currently we are still experiencing coronavirus patients in the following years. The virus, known as SARS-CoV-2, shares a similar genomic identity with previous viruses such as SARS-CoV and MERS-CoV. To combat the pandemic, modern drugs discovery techniques such as in silico experiments for docking and virtual screening have been employed to design new drugs against COVID-19. However, the release of new drugs for human use requires two safety assessment steps consisting of preclinical and clinical trials. To bypass these steps, scientists are exploring the potential of repurposing existing drugs for COVID-19 treatment. This approach involves evaluating antiviral activity of drugs previously used for treating respiratory diseases against other enveloped viruses such as HPV, HSV, and HIV. The aim of this study is to review repurposing of existing drugs, traditional medicines, and active secondary metabolites from plant-based natural products that target specific protein enzymes related to SARS-CoV-2. The review also analyzes the chemical structure and activity relationship between selected active molecules, particularly flavonol groups, as ligands and proteins or active sites of SARS-CoV-2.

Synergistic effect of blended primary and secondary amines functionalized onto the silica on CO2 capture performance

Clinton Manianglung,Rose Mardie Pacia,고영수 한국화학공학회 2019 Korean Journal of Chemical Engineering Vol.36 No.8

Amine-functionalized silica sorbents were synthesized by blending (3-aminopropyl)trimethoxysilane (1NSP) and [3-(methylamino)propyl]trimethoxysilane (1NS-S) of varying proportions and incorporating it in the support via incipient wetness technique. Adsorption characteristics were examined at a design adsorption temperature of 30 oC. The blended amine adsorbents exhibited higher CO2 adsorption capacity (5.6-6.4 wt%) and CO2/N efficiency (0.47- 0.48) than 1NS-P and 1NS-S. Among the blended amine adsorbents synthesized in this work, 1NS-PS-50, which has 50% primary amine and 50% secondary amine, is the most ideal for post-combustion CO2 capture application because it has high CO2 adsorption capacity, high CO2/N efficiency, and better performance than its diamine counterpart, N- [3-(trimethoxysilyl)propyl]ethylenediamine

Preparation of CO2 adsorbent with N1-(3-(trimethoxysilyl)propyl)-1,3-propanediamine and its performance

Tristan James Sim,Rose Mardie Pacia,고영수 한국화학공학회 2020 Korean Journal of Chemical Engineering Vol.37 No.9

N1 -(3-(trimethoxysilyl)propyl)-1,3-propanediamine (2NS-P), a diaminosilane having a propyl spacer between the two amino groups was successfully synthesized, and a CO2 adsorbent functionalized with 2NS-P was prepared via impregnation of it into silica. The adsorption performance and stability of 2NS-P/Kona95 were examined and compared to that of N1 -(3-(trimethoxysilyl)propyl)ethane-1,2-diamine (2NS)/Kona95 having an ethyl spacer. 2NS-P/Kona95 exhibited better CO2 adsorption capacity and CO2/N efficiency. The adsorbents were subjected to ten cycles of temperature swing adsorption (TSA), demonstrating that stability of 2NS-P/Kona95 was better than that of 2NS/Kona95. The spent 2NS-P/Kona95 showed the absence of cyclic urea formation in FT-IR spectrum, explaining the better stability of 2NS-P/Kona95 than 2NS/Kona95.