• Journal of the Korean Data Analysis Society
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• v.20 no.6
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• pp.3003-3014
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• 2018

This paper investigates whether the value relevance of unbilled revenue in the construction company is differentiated according to the degree of company's operational efficiency. Unbilled revenue is an item that appears in the assets of the statement of financial position based on the IFRS. It is an item that has a nature of accounts receivable, but it is calculated based on subjective judgment of management. In this paper, we hypothesized that the value relevance of unbilled revenue will be differentiated according to operational efficiency of the construction company. The results of hypothesis test are as follows. First, unbilled revenue has a significant relationship with firm's value, which is consistent with previous research results. Second, the value relevance of unbilled revenue is higher in companies with high operational efficiency. In conclusion, this paper is different from previous researches in that this paper presents not only that unbilled revenue has a value relevance but also provides evidence that it can be differentiated according to the degree of operational efficiency.

• Proceedings of the Korean Society of Dyers and Finishers Conference
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• 2011.03a
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• pp.96-96
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• 2011

본 연구에서는 스포츠 캐주얼 웨어(스노우보드복, 골프복, 등산복 등)로 사용되는 신축성 소재의 개발로 Stretch성을 부여하기 위하여 Nylon 66 POY 소재의 가연가공 기술을 통하여 Mechanical Stretch 성능이 발현되는 소재를 개발하고자 한다. 섬유소재에 일반적으로 신축성을 부여하기 위해서는 Spandex(Polyurethane, PU)를 방적공정에서 복합 제조하는 Core Yarn과 장섬유에 Spandex를 피복하는 Covering Yarn(직물용) 형태가 있는데, Spandex로 인한 신축성은 200~800% 발현되나 PU를 사용함에 따라서 공정추가에 대한 원가상승, 균제도 불량, 몰림현상 및 PU 수축에 의한 중량감이 있으며, 또한 PU에 의한 견뢰도불량, 피복사의 벗겨짐성 등 외관상 트러블 발생빈도가 높다. 이에 따라 Spandex를 사용하지 않고 단일소재로서 사가공기술에 의해 Stretch성이 부여되는 소재를 개발하고 이의 기술을 상용화 하고자 한다. Nylon 66 POY 소재를 Disc 가연기, Pin 가연기 등의 설비를 이용하여 70d급 원사의 가연가공 공정을 진행하였다. 그리고 개발된 원사의 섬도(d), 강도(g/d), 신도(%), 크림프율(%)의 물성 시험을 통하여 Nylon66의 공정상 변화인자에 따른 기본 물성 및 Stretch 발현성을 분석하여 최적의 설비 및 공정조건을 확립하였다.

• Journal of the Korean Society for Precision Engineering
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• v.1 no.2
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• pp.9-25
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• 1984

중품종, 중량생산용의 합리적인 생산 system의 일형태로서 미국 Kearney & Trecker 사가 실용하고 있는 Flexible Manufacturing System(약칭 F.M.S.)을 처음으로 발표한 것은 1960 년대 후반이었다. 그러나 이 FMS도 그 후 얼마동안은 선전마저도 되는일 없이 지내왔다. 그런데 사회의 발전과 더불어 사회의 제품에 대한 요구가 다양화, 단수명화의 방향으로 진보되어, 그 결과, FMS의 중요성이 인식되게 되었다. 그리고 1970 년대후반부터 라고 표현될만한 상황이 일본,미국,서독 등 3개국을 중심으로 표현했다. 당초에는 라고 하는 용어만이 선행한 바람 직하지 못한 점은 있었으나 그후 FMS의 본질을 이해한 System의 도입증가와 함께 FMS 기술도 상당히 발전되어 왔다. 또한 FMS의 가동예의 증가와 더불어 그 도입효과가 눈부시다는 것이 분명해졌다. 이 FMS의 중요성은 , 혹은 라고 하는 말로 집약되는데 당연히 현재로서는 FMS는 공업선진국, 개발 도상국을 막론하고 큰 화제를 불러 일으키고 있다. 따라서 이와같은 중요한 FMS의 상황을 국제적인 관점에서 정확히 파악한다는 것은 매우 중요한 일이다. 그러나 현금에 있어서의 FMS기술의 급속한 진보는 이와같은 관점에서의 상황파악을 매우 어렵게 하고 있다. 이제까지도 예컨데 Scharf와 Schulz, Hutchinson, Spur와 Mertinz 혹은 기계기술협회생산기술조사분과회(일본)의 조사예가 있으나, 상세한 것은 각국별, 혹은 각사별의 해설을 참조하지 않으면 이해할 수 없다. 더우기 이제까지는 기계가공용 FMS가 주체였으나 현대에 이르러서는 FMS의 적용범위는 판금가공, 단조가공, Plastic사출성형가공, 조립 등에 널리 이용되어 왔기때문에 점점 그 현상의 파악이 어려워지고 있다. 따라서, 여기서는 그와같은 FMS의 현상과 장래의 발전동향을 간단히 이해할 수 있도록 개설하고자 한다.

• Journal of the Korean GEO-environmental Society
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• v.20 no.4
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• pp.23-29
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• 2019

Heavy rainfall is in causing debris flow by recent climate change and causes much damage in the downstream. The debris flow from the mountainous area runs to the downstream, repeating sedimentation and erosion, and appears as a fluidized soil-water mixture. Continuity equation and momentum equation were applied to analyze the debris flow with strong mobility, and the sedimentation and erosion velocity with fine particle fractions were also applied. This study is to analyze the behavior of debris flow at the downstream end for the variation of the amount of sediments can occur in the upstream of the mountain. Analysis of sediment volume concentration at the downstream end of the channel due to the variance of the length of pavement of the granulated soils resulted in the higher the supply flow discharge and the longer the length of pavement, the greater the difference in the level of sediment concentration and the earlier the point of occurrence of the inflection point. The results of this study will provide good information for determining the erosion-sedimentation velocity rate which can detect erosion and sedimentation on steep slopes.

• Journal of dental hygiene science
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• v.11 no.4
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• pp.353-359
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• 2011

This study was designed to identify a subjective symptom level by Indoor air according to ventilation system in Dental Clinic. The number of respondents was 582 who work in dental clinic and period of investigation was October 2010 through January 2011. A structured questionnaire was employed to evaluate the level of participants' sociodemographics, job-related factors, work place condition, a subjective symptom. Most of respondents were answered that time for symptom to begin was at around 2 P.M. and time for symptom to feel serve pain was at around 3 P.M. and ventilation frequency per a day was often in case of individual cooling and heating system. More often natural ventilation and in case of individual cooling and heating system, the level of subject symptom was low and multiple regression analysis has found that indoor air quality related elements were main factors that influence to the feeling of satisfaction in work place. The results of this study suggest that more often natural ventilation was very important to reduce the level of subjective symptom. Thus, a management program for indoor air quality is strongly recommended by natural ventilation, maintenance man for promotion of quality of life in dental hygienist and to improve dental service and competitiveness.

• Journal of dental hygiene science
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• v.8 no.1
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• pp.35-42
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• 2008

This survey was compared and analyzed about the primary factor that dental office's working environment effect on physical subjective symptom and based on self-filling survey, 656 dental hygienists on July through August 2006, and analyzed using descriptive statics, ANOVA and Multiple Regression Analysis. The result of satisfaction degree of hospital working environment was pretty low about office air condition. Most people have complained that office's air quality makes it difficult to their work and mentioned that they were sore and dull all over the back, shoulder, and neck. The odor is major factor to be satisfied with office environment. Proper ventilates the way open the window more often was essential to maintain fresh indoor air quality and keep the extraction materials by separator and sealing tightly for remove the odor. Other factors were temperature, lighting fixture, ventilation facilities, and freshness of air. Dental hygienist was unsatisfied with hospital air condition and this polluted air condition was the cause of physical subjective symptom in work place. Furthermore, this research would be applied for improvement of working environment by decreasing of indoor air pollution.

• Journal of Digital Convergence
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• v.15 no.12
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• pp.273-282
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• 2017

The purpose of this study is to investigate the changes in the recovery of equipment using full containers loaded with freight instead of direct container transportation according to the sales policy considering the cost of transporting the containers. The EMU operation case was analyzed. The policies implemented by Company A to provide EMU credits depended only on the relative accountability contribution margin per box (RA CMPB) for the profitability of backhaul full freight. Therefore, these policies resulted in limitations in sales based on profitable accountability (PA) CMPB, which is more profitable. Moreover, while some Asian regions have surplus equipment, many Asian destinations to which their freight is exported have equipment shortages. Thus, in some cases, service sales to the regions with surplus equipment generated greater company-wide profits when compared with the return of empty containers or sales to the regions with insufficient equipment. In other words, the conditions for providing EMU credits should be changed, and even the full freight between regions with surplus equipment should be provided with credit amounts in which potential factory and transport costs in a destination are pre-reflected.

• Journal of the Computational Structural Engineering Institute of Korea
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• v.22 no.2
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• pp.189-196
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• 2009

This paper presents the subparametric finite element model formulated by partial-linear layerwise theory for the analysis of laminate composites. The proposed model is based on refined approximations of two dimensional plane for orthotropic thick laminate plate as well as thin case. Three dimensional problem can be reduced to two dimensional case by assuming piecewise linear variation of in-plane displacement and a constant value of out-of-plane displacement across the thickness. The integrals of Legendre polynomials are chosen to define displacement fields and Gauss-Lobatto numerical integration is implemented in order to directly obtain maximum values occurred at the nodal points of each layer without other extrapolation techniques. The validity and characteristics of the proposed model have been tested by using orthotropic multilayered plate problem as compared to the values available in the published references. In this study, the convergence test has been carried out to determine the optimal layer model in terms of central deflection and stresses. Also, the distribution of displacements and stresses across the thickness has been investigated as the number of layer is increased.

• Journal of Engineering Education Research
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• v.13 no.6
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• pp.72-79
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• 2010

The purpose of this study was to explore good college instructional practice in the industrial teacher education in order to improve the quality of instruction. The study that what is the good instructional practice have been relatively more researched on elementary and middle school than colleges. Research methods used in this study were an individual interview and focus group interview. Research results and analyses were three directions in good instructional practice to be in teacher's college, engineering college and teacher's graduate school. Based on the result of the study, some recommendations for future researches were made as follows: First, good instructional practice in teacher's college were to be interested in students and be enthusiastic class and practical training. Second, good instructional practice in engineering colleges were class to be a faithful college program for teaching profession orientation and practical training. Third, good instructional practice in teacher's graduate school were class to allow for an academic standard and subjects of special study of each students.

• Journal of rehabilitation welfare engineering & assistive technology
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• v.9 no.2
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• pp.153-160
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• 2015

With the development of recent IT fusion technology, IT fusion technology of medical equipment has been dramatically development. The need to most basic preferential implementation of emergency is the respiration of the patient, it is necessary to first aid is maintained in emergency patients airway simultaneously. However, to the endotracheal intubation is a procedure to secure the airway, it requires experience and first aid, Inc. good career, very that may lead to sequelae in patients who otherwise have failed to procedures It is a sensitive and important procedure. For these reasons, the success rate of current endotracheal intubation technique is not at a high level and about 50 percent. In an attempt to complement these problems, in this paper, in the process of endotracheal intubation, intubated by inserting an endoscopic camera to Into Activation tube, the streaming is a real-time monitoring and wireless video transmission method using, there is a purpose of enabling the monitoring in smart devices increase the success rate of endotracheal intubation of first aid purchases.