• The Journal of Small Business Innovation
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• v.19 no.3
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• pp.17-42
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• 2016

Financial Accounting Standards Board (FASB) Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes: An interpretation of FASB Statement No. 109, requires firms to evaluate uncertain tax positions and disclose information on their liabilities for these positions, unrecognized tax benefits (UTBs). We analyze the FIN 48 disclosures for calendar-year-end Korean companies listed on NYSE and NASDAQ and examine the Korean firms' tax aggressiveness utilizing the UTBs. The results suggest that stock exchange and firm size do not play a role in the Korean firms' tax aggressiveness, contrary to the matched U.S. firms and that the Korean firm in the miscellaneous retail industry is more tax aggressive than the firms in the communications, depository institutions and business services. In addition, we find evidence that the Korean firms are less tax aggressive than the matched U.S. firms. We also examine the Korean firms' tax avoidance tendencies using other measures of avoidance, leading to mixed results. Finally, we examine the association between the UTBs and other measures of tax avoidance and find a significant and negative association between the UTBs and the long-run cash effective tax rate.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.33 no.4
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• pp.1413-1424
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• 2013

Recently, the frequency of severe storms increases in Korea. Severe storms occurring in a short time cause huge losses of both life and property. A considerable research has been performed for the flood control system development based on an accurate stream discharge prediction. A physical model is mainly used for flood forecasting and warning. Physical rainfall-runoff models used for the conventional flood forecasting process require extensive information and data, and include uncertainties which can possibly accumulate errors during modelling processes. ANFIS, a data driven model combining neural network and fuzzy technique, can decrease the amount of physical data required for the construction of a conventional physical models and easily construct and evaluate a flood forecasting model by utilizing only rainfall and water level data. A data driven model, however, has a disadvantage that it does not provide the mathematical and physical correlations between input and output data of the model. The characteristics of a data driven model according to functional options and input data such as the change of clustering radius and training data length used in the ANFIS model were analyzed in this study. In addition, the applicability of ANFIS was evaluated through comparison with the results of HEC-HMS which is widely used for rainfall-runoff model in Korea. The neuro-fuzzy technique was applied to a Cheongmicheon Basin in the South Han River using the observed precipitation and stream level data from 2007 to 2011.

• Bulletin of the Society of Naval Architects of Korea
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• v.54 no.4
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• pp.39-46
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• 2017

Jack-up drilling rigs are widely used in offshore oil and gas exploration industry. It is originally designed for use in the shallow waters less than 60m of water depth; there is growing demand for their use in deeper water depth over 150m and harsher environmental conditions. In this study, global in-place analysis of jack-up rig leg for North-sea oil well is performed through numerical analysis. Firstly, environmental conditions and seabed characteristics at the North-sea are collected and investigated measurements from survey report. Based on these data, design specifications are established and the overall basic design is performed. Dynamic characteristics of the jack-up rig for North-sea are considered in the global in-place analysis both leg and hull and the basic stability against overturning moment is also analyzed. The structural integrity of the jack-up rig leg/hull is verified through the code checks and the adequate safety margin is observed. The uncertainty in jack-up behaviour is greatly influenced by the uncertainties in the soil characteristics that determine the resistance of the foundation to the forces imposed by the jack-up structure. Among the risks above mentioned, the punch-through during pre-loading is the most frequently encountered foundation problem for jack-up rigs. The objective of this paper is to clarify the detailed structure and installation engineering matters for prove the structural safety of jack-up rigs during operation. With this intention the following items are addressed; - Characteristics of structural behavior considering soil effect against environmental loads - Modes of failure and related pre-loading procedure and parameters - Typical results of structural engineering and verification by actual measurement.

• Journal of the Korea Society of Computer and Information
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• v.15 no.11
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• pp.75-82
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• 2010

The paper proposed CBIRS/EFI with contents based search technique using edge feature information of the object from image information of the object which is uncertain. In order to search specially efficiently case of partial image information of the object, we used the search technique which extracts outline information and color information in feature information of object. In order to experiment this, we extracted side edge feature information of the vehicle for feature information of the object after capture the car image of the underground garage. This is the system which applies a contents base search by the result which analyzes the image which extracts a feature, an original image to search and a last similar measurement result. This system compared in FE-CBIRS systems which are an existing feature extraction contents base image retrieval system and the function which improves the accuracy and an effectiveness of search rate was complemented. The performance appraisal of CBIRS/EFI systems applied edge extraction feature information and color information of the cars. And we compared a color feature search time, a shape characteristic search time and a search rate from the process which searches area feature information. We extracted the case 91.84% of car edge feature extraction rate. And a average search time of CBIRS/EFI is showing a difference of average 0.4-0.9 seconds than FE-CBIRS from vehicle. color search time, shape characteristic search time and similar search time. So, it was proven with the fact that is excellent.

• Journal of Korean Society of Rural Planning
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• v.23 no.1
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• pp.1-10
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• 2017

The community bridge node finder, based on the stochastic method of network analysis, can compute hubs spot, which would enable the use of network structures with limited information. However, applying this node finder to heterogeneity networks, which are efficient to analyze the main farm complex in fields and the spread of infectious disease, is difficult. These problems, The most connected point that is called hub is often a major role in the heterogeneity network. In this study, we therefore improved the community bridge node finder to enable it to be applied to heterogeneity networks. We attempted to calculate the bridge node quantitatively by using the modularity of cohesion analysis method and the community bridge node finder. Application of the improved method to the HPAI(Highly Pathogenic Avian Influenza) spread in Korea 2008 produced a quarantine coefficient that was 4 - 37% higher than the quarantine coefficient obtained with the centrality method for the first 14 days after the HPAI outbreak. We concluded that the improved method has the ability to successfully calculate the bridge node in heterogeneity networks based on network structures with scant information, such as those describing the spread of infectious disease in domestic animals. And Our method should be capable to find main farm complex in fields.

• Proceedings of the Korean Society for Noise and Vibration Engineering Conference
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• 1995.04a
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• pp.282-286
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• 1995

일반적으로 관성계 내의 물체에 대한 동적특성의 파악을 위해서는 속도, 가속도 및 각속도, 각가속도에 대한 정보를 필요로 하며 자이로는 이중에서 각속도를 측정하는 장치이다. 운동하는 질량에 회전각속도가 인가될 때 발생되는 코리올리힘을 측정하여 회전각속도를 검출하는 개념의 각속도 센서인 진동자이로는 성능이 회전형 자이로에 비해 떨어지나 구조가 간단하고 소형이며 대량생산이 가능한 장점이 있다. 진동자이로의 효시로는 1950년 영국의 Sperry Gyroscope Company의 "Gyroton"이며, 전자기력을 이용한 가진과 측정이 그 특징으로서 실험실 조건에서 지구의 자전속도를 측정할 수 있었다. 그후 1960년대에 General Electric에서 "VYRO"라는 모델을 개발했는데 압전소자를 이용하여 가진과 측정을 하는 방법이 사용되었다. 1980년대에 Watson Ind., Soderkvist등은 센서자체가 압전물질로 만들어진 자이로를 실험하였고 1990년도에 들어서는 진동자이로의 원리를 마이크로 머시닝 기술과 연계시켜서 소형 경량화와 대량생산을 목표로 연구가 일부 진행되고 있다. 현재 제품화되어 실제 응용되고 있는 예로는 무라다사의 삼각프리즘 형태의 자이로, 토킨사의 원통형 자이로 등이 있으며 이러한 자이로는 캠코더 화면의 안정화 장치에 주로 사용되고 있다. 본 논문에서는 압전소자의 압전, 전왜 방정식으로 출발하여 자이로헤드의 동적 거동을 해석하였다. 진동자이로는 물체의 공진주파수에서의 진동현상을 이용하며, 두 방향의 고유진동수를 일치시켜야 하는 등의 설계조건이 있다. 이러한 조건을 만족하도록 사각보 구조를 기본으로 하여 새로운 형태의 자이로헤드를 고안하였다. 자이로헤드의 구동회로를 설계, 해석하고 각속도를 측정할 수 있는 검출회로를 설계하여 설계된 진동자이로의 동적 특성을 확인하고 보정회로를 이용하여 사용 주파수 영역을 넓혔다.이용하여 사용 주파수 영역을 넓혔다.러한 강이성들이 보장되는 제어이론들 중 H$_{\infty}$ 제어이론이 많이 연구/응용 되고 있다. 특히 공칭 플랜트 모델과 함께 사용되는 플랜트 모델과 함께 사용되는 플랜트 불확실성 모델은 직접적으로 성능 및 안정도에 영향을 미치므로 주의 깊게 선정해야 한다. 방법의 실질적인 적용에는 어려움이 있다. 본 연구에서는 기존의 방법들의 단점을 극복할 수 있는 새로운 회귀적 모우드 변수 규명 방법을 개발하였다. 이는 Fassois와 Lee가 ARMAX모델의 계수를 효율적으로 추정하기 위하여 개발한 뱉치방법인 Suboptimum Maximum Likelihood 방법[5]를 기초로 하여 개발하였다. 개발된 방법의 장점은 응답 신호에 유색잡음이 존재하여도 모우드 변수들을 항상 정확하게 구할 수 있으며, 또한 알고리즘의 안정성이 보장된 것이다.. 여기서는 실험실 수준의 평 판모델을 제작하고 실제 현장에서 이루어질 수 있는 진동제어 구조물에 대 한 동적실험 및 FRS를 수행하는 과정과 동일하게 따름으로써 실제 발생할 수 있는 오차나 error를 실험실내의 차원에서 파악하여 진동원을 있는 구조 물에 대한 진동제어기술을 보유하고자 한다. 이용한 해마의 부피측정은 해마경화증 환자의 진단에 있어 육안적인 MR 진단이 어려운 제한된 경우에만 실제적 도움을 줄 수 있는 보조적인 방법으로 생각된다.ofile whereas relaxivity at high field is not affected by τS. On the other hand, the change in τV does not affect low field profile but strongly in fluences on both inflection fie이 and the maximum relaxivity value. The results shows a fluences on both inflection field and the

• Journal of the korean academy of Pediatric Dentistry
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• v.40 no.4
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• pp.335-341
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• 2013

Impacted maxillary canines are the most frequently impacted teeth after the third molars. The exact etiology of impacted maxillary canines is unknown, but several complications may result from impacted maxillary canines. An early detection of ectopically erupting teeth can lead to performing interceptive treatment such as early extraction of primary canine and provide the best long-term results. In the absence of prevention, clinicians should consider orthodontic treatment followed by surgical exposure of the canine to bring it into occlusion. However, in cases when the finding ectopically erupting teeth and severe root resorption of adjacent teeth are found late, malposed canine can replace the injured teeth. In these presented cases, early diagnosis and treatment of ectopic eruption and root resorption were not performed. The maxillary incisor replacement with ectopically erupting canine can be the alternative treatment of choice with successful results. The reconstructed canine is planned to be checked periodically for the condition of composite resin restoration. Orthodontic treatment and dental implant are planned. This report shows that when early diagnosis was not done, maxillary incisor replacement with ectopically erupting canine could prevent uncertain prognosis of the adjacent teeth with root resorption and provide esthetic satisfactory with time saved and cost reduced.

• Journal of the Korean GEO-environmental Society
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• v.10 no.7
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• pp.103-109
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• 2009

The probabilistic seismic hazard analysis (PSHA) calculates the probability of exceedance of a certain ground motion parameter within a finite period at a site of interest. PSHA is very robust in that it can account for the uncertainties in seismic source, wave passage effect, and seismic site effects and hence, it is the most widely used method in quantifying the future earthquake induced ground vibration. This paper evaluates the applicability of a new PSHA that is alleged to be able to reproduce the results of a conventional PSHA method, but generates a series of earthquake scenarios and corresponding ground motion time histories that are compatible with the scenarios. In the application, a 40,000 year period is simulated, during which 16,738 virtual earthquakes have occurred. The seismic hazard maps are generated from the outputs of the new PSHA. Comparisons with the maps generated by the conventional PSHA method demonstrated that the new PSHA can successfully reproduce the results of a conventional PSHA. The new PSHA may not be very meaningful in itself. However, the real advantage of the method is that it can be used to develop probabilisitic seismic site coefficients. The suite of generated ground motion time histories are used to develop probabilistic site coefficients in the companion paper.

• Journal of Korean Tunnelling and Underground Space Association
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• v.19 no.4
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• pp.651-668
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• 2017

For initial stability of the tunnel, the primary support, Shotcrete and rockbolt shall be placed in the most appropriate time. This is because the role of such support plays a vital role in long-term and short-term tunnel stability. In this study, the rock bolt is an important supporting system that receives the external pressure generated by the stress relaxation during tunnel excavation as axial force and transmits it to the shotcrete on the tunnel excavation surface. Until now, most of the materials of rock bolts have been used in the field, but there have been many problems such as uncertain quality of Chinese materials entering the market, poor packing due to falling down of rock bolts when filled with mortar, and corrosion due to water. Therefore, in this study, we have developed a high strength steel pipe rock bolt using Autobeam material to solve and improve various problems of existing rock bolts. In order to evaluate the performance of the developed bolt, field tests were carried out and the existing mortar filler in order to improve the performance of the rock bolt, the design and construction criteria were studied and the results were included in this paper.

• The Journal of the Korea Contents Association
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• v.7 no.12
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• pp.199-208
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• 2007

The Employment instability of current employees should be related to uncertainty of switching job for experienced ones. Therefore, the researcher would like to look into the influence which is taken by Job Insecurity after verifying Job Instability Recognition through employees and identification of the level into Trust in organization, In particular, for the employee who is working in a catering department and expected to be ranked highly among tourist companies concerning Job Instability Recognition. According to the result of a tentative theory that Job Insecurity will effect negatively to Trust, conversely, it does not give any considerable effects both Trust in colleague and company. It just turned out that the risky factor of their dismissal could come to a substantial consequence to Trust in Superior. In this regard, a study shows that there isn't any relation to Trust in colleague even though there Is the cause of being fired. In this sense, employees can assume that a work evaluation or relationship with their superior, who work together in the field, is related to the risky factor regarding their dismissal. In other words, it turned out that there was no difference between regular employee and non-regular employee in the matter of Job-Instability-Recognition.