• Journal of Digital Convergence
• /
• v.14 no.12
• /
• pp.111-120
• /
• 2016

PCAOB conducts the direct supervision for the PCAOB registered accounting firm. Therefore, if an accounting firm is registered with the PCAOB, it will thoroughly manage for their quality management systems. The registered auditor can be expected to have better quality of the audit. This study carried out the analysis using the audit fee which proxies for audit quality. The results of analysis are as follows. After controlling for foreign accounting firms affiliated status, company size, risky assets, leverage, ROA, and market-related variables, PCAOB is a significant explanatory variable for the audit fees. The results of this study support the hypothesis that PCAOB-registered auditors will provide a good audit quality.

• The Journal of the Korea institute of electronic communication sciences
• /
• v.8 no.11
• /
• pp.1733-1740
• /
• 2013

An important factor in education is ensuring reliable quality of education. There are a variety of ways based on criteria to ensure the quality of education. To ensure quality management, attendance is important which is highly reliable rating at the account education of Ministry of Employment and Labor and sevice training of Health Care. In contrast, the service training of health care professionals was consisting of formal attendance management, quality of education has been raised as a problem. Recently developed USN-based attendance management system is effective. But if education is proceed at a large number of small scale in the area of education, cost, portability, systeme management, the reliability of the Trainee's attendance remained as problems to solve. To address these needs, this paper quoted low-cost attendance management system which was desighned and implemented by barcode and PC camera. As a result the actual maintenance training system showed a 98% satisfaction in terms of administrator and 95% satisfaction in terms of Trainee.

• Journal of the Korea institute for structural maintenance and inspection
• /
• v.27 no.2
• /
• pp.1-7
• /
• 2023

Durability was evaluated by performing a full-scale vertical load fatigue test and a wheel load performance test on the HRS, which reduces the replacement time of the existing expansion joint and improves serviceability to allow partial replacement by lane. As a result of the vertical load fatigue test, the maximum stress of the rail-type expansion joint is 170 MPa, which is about 47.8% of the yield strength of the HRS expansion joint rail 355 MPa. The vertical load fatigue test of the HRS expansion joint with improved serviceability set the size and load of the load plate according to the road bridge design standards, did not show any fracture behavior in the vertical load fatigue test and the wheel load performance test 2 million times, and its durability and safety were verified.

• Korean Journal of Construction Engineering and Management
• /
• v.1 no.1 s.1
• /
• pp.87-94
• /
• 2000

Crack sealing, a routine and necessary part of pavement maintenance, is a dangerous, costly, and labor-intensive operation. Within the North America, about ${\$}200$ million is spent annually on crack sealing, with the Texas Department of Transportation (TxDOT) spending about ${\$}7$ million annually (labor alone accounts for over 50 percent of these costs). Prompted by concerns of safety and cost, the University of Texas at Austin, in cooperation with TxDOT and the Federal Highway Administration (FHWA) has developed a unique computer-guided Automated Road Maintenance Machine (ARMM) for pavement crack sealing. In 1999, successful field tests have been undertaken in 8 States around the U.S. This paper first describes significance of the automated crack sealing and technical advances in automated crack sealers including the ARMM, developed in the U.S. It then discusses the ARMM's field implementation and performance evaluation results, and improvements and modifications suggested through the technology evaluation during the field trials. Current research efforts and future work plans in its further development are also presented in this paper.

• Proceedings of the Korean Geotechical Society Conference
• /
• 2009.09a
• /
• pp.1051-1056
• /
• 2009

Recently, there are many wide road in korea, so The Large scale cut slopes are increasing. Large scale cut slopes are better then small scale in case of construction and maintenance. General, Reinforced Slopes by Shotcrete are difficult to inspect because of stiff Slope and highly Working Area. So the Inspection Techniques are needed by the Non-contact and Non-destructive. On this Study, We are studying the method about efficient valuation and maintenance of Large scale Reinforced slopes by Shotcrete.

• Transactions of the Korean Society of Mechanical Engineers A
• /
• v.34 no.7
• /
• pp.813-820
• /
• 2010

The vertical roller mill is important for machine grinding and mixing various crude materials in the process of producing Portland cement. A vertical roller mill is subjected to cyclic bending stress because of the roller load. Because of the cyclic bending stress, only $4{\times}10^6-8{\times}10^6$ cycles are achieved instead of $4{\times}10^7$ cycles. The stress also causes fractures at the edge of grinding path of the outer roller. The expenses incurred in repairing the grinding path amounts to 30% of the total maintenance cost. Therefore, it is desirable to redesign the vertical roller mill in order to reduce the expenses incurred in repairing the roller. In this study, artificial neural networks (ANNs) were applied in order to solve the multiobjective optimization problem for vertical roller mills by using the function approximation ability of ANNs. To learn and generalize ANNs, the maximum and minimum stresses were estimated from the results of the finite-element analysis of a vertical roller mill. Thus, ANNs could be applied to solve the multiobjective optimization problem.

• The KIPS Transactions:PartD
• /
• v.15D no.1
• /
• pp.147-154
• /
• 2008

Along with the trend of internet use, various web application developments have been performed to provide information that was managed in the internal database on the web by making a web server page. However, in most cases, a direct program was made without a systematic developmental methodology or with the application of a huge developmental methodology that is inappropriate and decreased the efficiency of the development. A web application that fails to follow a systematic developmental methodology and uses a script language can decrease the productivity of the program development, maintenance, and reuse. In this thesis, the auto writing tool for a dynamic web server page was designed and established by using a database for web application development based on a fast and effective script. It suggests a regularized script model and makes a standardized script for the data bound control tag creator by analyzing a dynamic web server page pattern with the database in order to contribute to productivity by being used in the web application development and maintenance.

• Proceedings of the Korea Water Resources Association Conference
• /
• 2016.05a
• /
• pp.316-316
• /
• 2016

HyGIS는 DEM 기반의 수문지형처리를 중심으로 다양한 모형을 연계할 수 있도록 구성된 S/W 모음이다. 이는 한국건설기술연구원을 비롯한 다수의 기관 및 연구원들이 노력한 성과물이다. 본 연구는 기존 HyGIS 연구과정에서 도출된 성과물의 실용화 사업화를 위한 방안을 연구하였다. 이를 위하여 S/W 테스팅, 오픈소스 도입, 클라우드 컴퓨팅으로 나누어 접근하였다. 먼저 S/W의 테스팅에 있어서 기존 개발 소스코드는 블랙박스 테스트 방식의 동등 클래스 분할, 경계 값 분석 등 일부 모듈에 대한 단위 테스트와 제한적인 통합테스트가 수행된 바 있다. 보다 체계적인 테스트 단계로서 화이트박스 테스트 개념 중 문장/분기/조건 커버리지에 대하여 검토하였으며, 실제 소스코드 중 핵심 구간에 대한 적용 및 정량화를 통하여 현 수준을 객관적으로 진단하였고 보완 방안을 도출하였다. 오픈소스 적용을 위하여 QGIS, MapWindow 등 공간정보 분야의 최신 오픈소스 모듈을 비교 검토하였다. 적용 단계는 이를 기존 HyGIS S/W에 반영시키는 과정이며, S/W 관점에서는 컴포넌트 모듈의 대체라고 표현될 수 있다. 대규모의 전환 비용이 발생되므로 적용 후보에 대하여는 기능적 측면 뿐만 아니라 마이그레이션 비용과 중장기적인 유지보수 비용을 고려한 검토가 이루어 졌다. 한편 오픈소스 기술의 적용은 단순히 구성 요소 원가절감 측면만이 아닌, 중장기적 유지보수 체계 도모 및 지속가능한 생태계로의 전환에 더 큰 의의가 있다. 마지막으로 클라우드 컴퓨팅 기술의 적용 분야이다. HyGIS 입력 Data의 공급을 위한 인프라로서 자체 구축 인프라가 아닌 IaaS 클라우드인 Blob Storage 및 CDN을 시험 적용하였다. 클라우드를 활용함으로써 초기 비용을 최소화하고 합리적 비용으로 유연한 확장이 가능한(Scale Out, Scale Up) 구조를 취하게 되었다. 또한 입력 Data 공급 서버를 위한 Storage 측면만이 아니라 S/W의 배포에 있어서도 클라우드 컴퓨팅 기술을 활용하고자 시도하였다. 클라우드 기술을 활용하여 HyGIS S/W가 설치된 VM(Virtual Machine)자체를 임대하는 방식으로 시험 구성 되었다. VM에 대한 RDP 프로토콜 Access에 있어서 IP기반 접근 제어를 통하여 보안을 강화하는 방안을 실험하였으며, ISO 27001, ISO 27018 등 관련 보안 규정에 부합하는 서비스 제공이 가능하도록 검토하였다. 이러한 클라우드 VM방식 서비스를 통하여 Package형 S/W 뿐만 아니라 Subscription 방식의 서비스 제공 방식을 병행할 수 있다. 사용자에게는 S/W 설치 및 H/W Lock 구비 과정이 생략되는 이점이 있다.

• The Journal of the Acoustical Society of Korea
• /
• v.38 no.3
• /
• pp.266-274
• /
• 2019

As can be seen in the statistics on domestic performance facilities, small or large scale of acoustic renovations seem to be unavoidable in many of those facilities due to its senility. However it is hard to find case studies which can be referred to for its acoustic renovation process. This study tried to provide a case study example of acoustic renovation for a high school auditorium which has many restrictions as a cultural heritage building. Requirements from the client and acoustic problems found through a field measurement of existing space motivated acoustic design solutions and alternatives which can improve the acoustics of the space. The whole process from the initial stage of diagnosing acoustic problems to the final stage of a post acoustic evaluation after the completion of construction was described. The result from the post acoustic evaluation suggested that reverberation characteristics of the space as well as definition and clarity have been greatly improved by applying acoustic design solutions and alternatives. However, loudness of sounds in the space didn't reach the aimed level, which is due to the limited capability of slat ceiling structure for providing strong early reflections.

• Journal of Korea Port Economic Association
• /
• v.24 no.4
• /
• pp.47-70
• /
• 2008

The purpose of this study is to estimate total factor productivity(TFP) growth by stochastic frontier function and to grasp contributing factors of its growth rate by decomposing the total factor productivity into efficiency change, technical progress, scale change, and allocation change. Annual growth rate of total factor productivity for 1990-2003 is 0.019 (1.9%), higher than that of overall industry (0.010). The main component of TFP growth is not efficiency change but technical progress. Contributing factors of total factor productivity growth are change of allocation efficiency in port industry, technical progress in sea-transportation industry, and change of scale efficiency in transportation-equipment industry. The change of total factor productivity shows a decreasing trend since late in the 1990s. The annual technical efficiency of port-logistics industry is less than that of overall industry. Capital elasticity for output (0.391) is higher than labor elasticity (0.227), but scale economy of port-logistics industry is 0.618, which is far from optimal scale economy.