• Journal of Industrial Convergence
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• v.20 no.11
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• pp.105-112
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• 2022

The purpose of this study is to examine the moderating effect of the reporting earnings strategy on the relationship between managerial ability and manager performance-reward sensitivity. Both upward and downward adjustments can occur in the direction of management performance adjustment according to the manager's reporting earnings strategy. was found to decrease performance-based performance-reward sensitivity. The underreporting strategy is hypothesized that, although additional compensation is paid for the performance of the reporting strategy according to the manager's ability, the level of compensation increases, but this type of compensation will decrease the performance-reward sensitivity because this type of compensation is irrelevant to the actual performance of the manager. This is the result of indirectly confirming that discriminatory compensation is provided for upward and downward adjustment of business performance according to the reporting earnings strategy.

• Management & Information Systems Review
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• v.34 no.3
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• pp.179-196
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• 2015

The purpose of this study is to examine the influence of variable cash compensation depending on short-term performances instead of stock compensation for the executives on the investment in tangible assets, investment and R&D, and profit reconciliation. The detailed objectives of the study include, first, to examine the influence of the cash compensation on investment in tangible assets and profit reconciliation depending on the characteristics of the company and, second, to examine the influence of cash compensation on the profit reconciliation of the investment in R&D depending on the characteristics of the company. The results of the analysis in this study can be summarized as follows; Firstly, the result of the positive analysis, as the compensation for the executives increased, by the characteristics of the companies conducted on the significant 'positive' (+) on the investment in R&D and the profits reconciliation showed that the high tech industry and the share ratio of the executives did not show a significant result, while the debt ratio showed a significantly positive result. Secondly, the result of the positive analysis, as the compensation for the executives increased, by the characteristics of the companieson the significant 'positive' (+) of the investment in tangible assets and reconciliation of profits showed that the high-tech industry did not show a significant result, while the hypothesis on the share ratio of the executives and the hypothesis on the debt ratio showed results that are significantly positive as expected. In other words, it can help Korean companies, which have to investment in R&D and tangible assets to increase their competitiveness and promote future growth dynamics, to design a manager compensation system that is appropriate for our country to support efficient investment decision-making.

• Journal of Advanced Marine Engineering and Technology
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• v.37 no.5
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• pp.533-540
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• 2013

Prime movers in engine rooms inherently are much affected by the adjustment of their governors for the steady state and transient properties, consequently requiring that marine engineers shall be well familiar with the way to manage governor dials for normal operation. The hydro-mechanical governors basically have different control characteristics and adjustment parameters of stability from digital governors. The former include compensation mechanism using dash pot while the control algorithm of the latter is usually based on the PID action. This study is for configuring a simulation module to let trainees practice how to adjust dials for stability on hydraulic governors in the view that the practice by real governors and engines is time consuming and high cost for operation. The governor module includes the adjusting points such as speed set, speed droop, needle valve and compensation pointer with engine module of $2^{nd}$ order coupled. The results of simulation showed satisfactory responses as a training tool for the adjustment of control parameters.

• Journal of Korea Multimedia Society
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• v.3 no.6
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• pp.586-591
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• 2000

Color pictures on CPT are generally affected by the receiver characteristic and the condition of exterior illuminants. Moreover, readjustment of incorrect color in the CPT causes color distortion on a given picture. This paper describes a color adjustment method for modelling of CPT at the view point of observer in the ordinary lighting condition. To develop this method, we proposed ways of luminance recompensation under the gamma transformation for the intensity of illuminant, hue/saturation compensation for the types of illuminant and control of specific color for the reference. Based on these method, a color correlation system is suggested with the goal of reducing the color errors which are represented due to the influence of reflectance component of illuminants, the gamma transformation of CPT and the frequently adjustment of reference scene to set a optimum color.

• Journal of the KSME
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• v.31 no.6
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• pp.512-518
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• 1991

TSI IFA 100 Thermal anemometer와 같이 자동화된 유속계라 할지라도, 사용자가 조정해야 하는 과열비, 인덕턴스 등과 같은 인자가 있다. 이와 같은 조정의 문제 외에도 오차를 고려해야 하는 많은 요소가 있다. 이들 중 주위 유체의 온도 변화에 대한 영향 등에 깊은 이해를 가지고 있어야 정밀계측을 가능하게 할 것이다. 그 예로서 자동차에서 사용되는 정온도형 열선유속계 형의 공기유량계는 주위온도 보상을 위한 회로가 내장되어 동절기와 하절기 사이의 온도차를 보상하고 있다.

• KOREAN POULTRY JOURNAL
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• v.33 no.2 s.376
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• pp.68-69
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• 2001

경상북도 상주시 낙동면 신오리에서 7만수 규모로 10년간 육계업을 경영하고 있는 김봉득(봉봉농장, 본회 경북지부 회원)사장이 지난해 10월 25일경부터 일주일간에 걸쳐 25,000수에 달하는 닭들이 집단폐사하고 정원 연못에서 담수어들이 떼죽음을 당하면서 상주시청을 상대로 4개월간 배상문제를 놓고 끈질긴 투쟁을 하고 있으며, 지난 1월 10일 환경 분쟁조정위원회에 조정신청을 낸 상태로 보상결과가 주목되고 있다.

• Journal of Teachers' Pension
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• v.2
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• pp.11-46
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• 2017

이 연구는 사학재해보상제도의 개선방안을 제시하는 것을 목적으로 한다. 이를 위하여 사학재해보상제도의 제도 성격부터 시작하여 제도의 내용과 현황, 그리고 문제점을 산재보험과 공무원재해보상제도와의 비교를 통해서 살펴보고, 이를 바탕으로 제도 개선방안을 제시하였다. 지금까지 사학재해보상제도는 공무원재해보상제도를 준용하여 왔기 때문에 제도 개선에 대한 논의가 거의 이루어지지 않았으나, 공무원재해보상제도가 최근 들어 재해보상제도의 성격에서 벗어나서 보훈적 성격을 강화하면서 두 제도 사이의 괴리가 커지고 있다. 사학재해보상제도를 포함하는 사학연금은 정부로부터 재정지원을 받아왔기 때문에 독자적인 제도를 운영하지 못하고 공무원연금제도를 준용하여 왔으나, 퇴직연금이나 퇴직수당과 달리, 사학재해보상제도는 정부의 재정지원으로부터 벗어나 있다는 점에서 중장기적으로 제도의 독립을 고려할 필요가 있다. 구체적으로 본 연구에서는 다음과 같은 제도 개선 사항을 제시하였다. 휴업급여를 도입하여 요양중 소득손실에 대한 보상을 강화하고, 장해연금과 유족연금을 산재보험 수준으로 높이되, 유족보상금과 유족연금부가금을 폐지하고 장해연금과 퇴직연금 사이의 병급을 일부 조정하도록하며, 직무상 사망에 대한 사망조위금은 높이되 가족의 사망에 대한 사망조위금을 폐지하도록 한다.

• The Journal of the Acoustical Society of Korea
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• v.24 no.5
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• pp.238-247
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• 2005

In this Paper. we Presents subband design techniques of a compensating filter and adaptive feedback canceller for the digital hearing aid. The sensorineural hearing loss has a hearing threshold that shows a nonlinear characteristic in frequency domain. and its compensation suffers from an echo that produced by an undesired time varying feedback path. Therefore. the digital hearing aid requires the compensator that can adjust gains nonlinearly in frequency bands and eliminate the echo rapidly In the Proposed digital hearing aid. the compensating filter is designed by the adaptive system identification method in subband structure, and the adaptive feedback canceller is designed by the subband affine projection algorithm. The designed compensation filter can control the nonlinear gain in each subband respectively, therefore precise compensation is possible. And the feedback canceller using the subband adaptive filter achieves fast convergence rate. The Performances of the Proposed method are verified by computer simulations as comparing with the behaviors of the previous trials.

• Journal of Sensor Science and Technology
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• v.7 no.5
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• pp.300-305
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• 1998

In this paper, integrated pressure sensor with calibration of offset voltage and full scale output and temperature compensation of offset voltage and full scale output were designed. The signal conditioning circuitry are designed that calibrate the offset voltage and full scale output to desired values and minimize the temperature drift of offset voltage and full scale output. Designed circuits are simulated using SPICE in a bipolar technology. The ion implanted resistor of different temperature coefficient were used to trimming the desired values. As a results, offset voltage was calibrated to 0.133V and the temperature drift of offset voltage was reduced to $42\;ppm/^{\circ}C$. Also, the full scale output was calibrated to 4.65V and the temperature coefficient of full scale output was reduced to $40ppm/^{\circ}C$ after temperature compensation.

• 방재와보험
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• s.141
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• pp.52-57
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• 2011