• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.4
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• pp.877-886
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• 2009

Since 1982, the auditee have selected the auditor under market mechanism. Under the system on which the auditor have been chosen by client, there have been chances for opinion shopping, etc. To prevent those, some audit regulations have been introduced. Prior studies have documented the positive effect of these audit regulations. Those studies, however, had some limitations which they dealt with just short event period for empirical tests. This study examines the effect of Auditor Turnover Ratio on the Quality of Earnings using a sample of firms that were listed on Korea Exchange(KRX) from 1995 to 2004. The firms that change auditor frequently are expected to have low disclosure quality. The CEO with the incentives to manage or manipulate earnings could accomplish this purpose by replacing existing auditor with more friendly auditor, which could result in eventually lowering earning's quality of the firm. The result of empirical test shows that the accrual quality of firms which have high auditor turnover ratio are significantly lower than those of firms which have low ratio. This result is consistent with our hypothesis that the more frequently a firm changes auditor, the lower the quality of earning is. This evidence might give the implication to policy-making supervisor.

• Journal of the Korean Society of Propulsion Engineers
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• v.3 no.4
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• pp.93-103
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• 1999

The steady-state performance analysis program for turboprop engine which was used for a small, middle industrial aircraft and a basic trainer aircraft was developed and linear Gas Path Analysis method was applied to Engine Health Monitoring for Turboprop engine. This program was compared with TURBOMARCH program which is well known with performance and power according to flight Mach No. at the standard atmospheric condition to prove a steady-state performance analysis program. From the result, inlet, exit temperature and pressure of each component had error within 3% and especially power according to flight Mach No. had error within 2.4% so that this program could be assured. To make sure if linear Gas Path Analysis is reasonable four cases were selected. The first is the case that fouling is occurred in compressor only. The second is the case that fouling is occurred in compressor and erosion is occurred in turbine. The third is the case that erosion is occurred in both compressor and turbine and power turbine at the same time. Finally, the case that fouling and erosion are occurred in compressor, compressor turbine and power turbine was selected. Different parameters were selected impartially among the independent parameters so that the effect of measurement parameter selection was observed. From the result, the more measurement parameters the smaller RMS error and even though the number of measurement parameters was the same, the RMS error was obtained differently according to which measurement parameters were selected. The case using eight instrument parameters of case IV-4 had small error comparably and was economic and it was important to select optimal number of measurement and optimal measurement parameters.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.5
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• pp.151-159
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• 2017

The aspect of modern warfare is gradually changing to a network of warfare, and its central information electronic warfare is evolving every day. Recently, domestic equipment of electronic warfare, which have succeeded in domestic localization, are strongly influenced by the nature of the environment. Therefore, the structural reliability of the antenna switching module that connects the mast and antenna of the ES equipment is the most important. This study proposed a structure that has an improved structure of antenna switching module by currently analyzing the structure of the antenna switching module and the environmental influence. By modifying the structure of the antenna switching module welding method and part of the reinforcement block, the structure was improved and the validity of the improved antenna switching module was simulated using a load test. The simulation showed that the safety factors of antenna switching module welding point and reinforced block part was enhanced 5.3 and 1.5 times compared to the existing values. These values were verified by load (181kg) test results, which was each 3.7Mpa and 64.4Mpa. The load test results were similar to the simulation results and load supporting capacity of the proposed antenna switching module was enhanced.

• Food Science and Preservation
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• v.19 no.1
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• pp.37-46
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• 2012

The identification characteristics of irradiated (0.5, 1, 2, and 4 kGy) brown rice, soybean, and sesame seeds were investigated using photostimulated luminescence (PSL), thermoluminescence (TL), and hydrocarbon analysis during 12-month storage. PSL-based screening was possible for the irradiated soybean and sesame seed samples up to 6 and 12 months, respectively. The TL glow curve shape, intensity, and ratio enabled the clear dose-dependent discrimination of all the non-irradiated and irradiated samples. The TL intensity decreased during storage, but the TL glow curve did not change qualitatively, which provided enough information to confirm the irradiation treatment of the samples over the storage period. Radiation-induced hydrocarbons were found in all the irradiated samples even at 0.5 kGy, throughout the storage period. 8-Heptadecene ($C_{17:1}$) and 1,7-hexadecadiene ($C_{16:2}$) originated from oleic acid, and 6,9-heptadecadiene ($C_{17:2}$) and 1,7,10-hexadecatriene ($C_{16:3}$) originated from linoleic acid, can be used as radiation-induced markers in identifying irradiated brown rice, soybean, and sesame seeds.

• Journal of the Korean Association of Geographic Information Studies
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• v.20 no.1
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• pp.71-84
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• 2017

Radon, which enters the interior environment from soil, rocks, and groundwater, is a radioactive gas that poses a serious risk to humans. Indoor radon concentrations are measured to investigate the risk of radon gas exposure and reliable radon concentration mapping is then performed for further analysis. In this study, we compared the predictive performance of various univariate kriging algorithms, including ordinary kriging and three nonlinear transform-based kriging algorithms (log-normal, multi-Gaussian, and indicator kriging), for mapping radon concentrations with an asymmetric distribution. To compare and analyze the predictive performance, we carried out jackknife-based validation and analyzed the errors according to the differences in the data intervals and sampling densities. From a case study in South Korea, the overall nonlinear transform-based kriging algorithms showed better predictive performance than ordinary kriging. Among the nonlinear transform-based kriging algorithms, log-normal kriging had the best performance, followed by multi-Gaussian kriging. Ordinary kriging was the best for predicting high values within the spatial pattern. The results from this study are expected to be useful in the selection of kriging algorithms for the spatial prediction of data with an asymmetric distribution.

• Journal of the Korean Geotechnical Society
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• v.16 no.1
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• pp.31-42
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• 2000

Consolidation and permeability are major engineering properties of soil. In clay, coefficient of permeability and consolidation can be calculated by incremental loading consolidation test. However, it is known that the incremental loading test has several deficiencies including long testing time, non-uniform stress state, very soft clay and problem of back pressure saturation. Specially, it is not performed with horizontal consolidation test. Several methods have been proposed for obtaining reliable values of $C_v$. Among these, the square root of time-fitting method proposed by Taylor(1948) and logarithm of time-fitting method, also called Casagrande's method, are used extensively in soil engineering practice. But these methods are not amenable for the absence of initial linear portion and have the difficulties involved in distinguishing secondary compression from primary compression. Rowecell consolidation tests were carried out in this study with different trimming axis and sample size. The results were compared with those of other methods; Casagrande,$Taylor,\; Casagrande,\; Hyperbolic,\; \delta/t-logt$. From the results, we explained a relationship between horizontal coefficient of permeability and void ratio was obtained. Finally, the directly measured horizontal coefficient of permeability obtained by using the Rowecell was compared with the permeability derived indirectly from the consolidation test result.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.31 no.1B
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• pp.29-36
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• 2011

Evapotranspiration (ET) from the various surfaces needs to be understood because it is a crucial hydrological factor to grasp interaction between the land surface and the atmosphere. A traditional way of estimating it, which is calculating it empirically using lysimeter and pan evaporation observations, has a limitation that the measurements represent only point values. However, these measurements cannot describe ET because it is easily affected by outer circumstances. Thus, remote sensing technology was applied to estimate spatial distribution of ET. In this study, we estimated major components of energy balance method (i.e. net radiation flux, soil heat flux, sensible heat flux, and latent heat flux) and ET as a map using Mapping Evapo-Transpiration with Internalized Calibration (METRIC) satellite-based image processing model. This model was run using Landsat imagery of Gyeongan watershed in Korea on Feb 1, 2003 and Sep 13, 2006. Basic statistical analyses were also conducted. The estimated mean daily ETs had respectively 22% and 11% of errors with pan evaporation data acquired from the Suwon Weather Station. This result represented similar distribution compared with previous studies and confirmed that the METRIC algorithm had high reliability in the watershed. In addition, ET distribution of each land use type was separately examined. As a result, it was identified that vegetation density had dominant impacts on distribution of ET. Seasonally, ET in a growing season represented significantly higher than in a dormant season due to more active transpiration. The ET maps will be useful to analyze how ET behaves along with the circumstantial conditions; land cover classification, vegetation density, elevation, topography.

• Proceedings of the Korean Society for Noise and Vibration Engineering Conference
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• 1992.10a
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• pp.59-64
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• 1992

터빈 블레이드와 같이 회전하는 구조물의 파단은 공진 근처에서 진동이 발 생할 때에 이에 기인하는 피로에 의하여 발생한다. 그러므로 이와 같은 파단 을 피하기 위해서는 설계 단계에서 이론적인 계산에 의하여 구조물의 고유 진동수를 결정하는 것이 상당히 중요하다. 판이 회전을 받게 되면 원심력에 의하여 판의 강성이 증가하므로 고유진동수가 회전하지 않는 판의 고유진동 수보다는 상당히 증가하게 된다. 이에 대한 연구가 국내외에서 상당수 행하 여졌지만, 연구의 대부분이 회전의 영향을 고려하지 않은 정지판(stationary plate)에 대한 것이며 뢰전을 고려한 연구는 극히 제한되어 있다. 또한 회전 의 영향을 고려한 연구의 대부분이 해석 대상을 보로서 단순화 시켰고 해법 으로는 유한요소법과 Ritz법 등을 사용하였다. 이는 블레이드가 지니고 있는 기하학적인 형상과 진동 특성이 해석적인 방법으로 해결하는 데에는 상당한 어려움이 있기 때문이다. 실제적으로는 터빈 블레이드와 같은 회전체의 진동 특성이 설치각이나 비틀림각, 판의 형상비, 회전속도 등의 변화에 의하여 영 향을 받기 때문에 보와 같은 진동 거동을 보이기보다는 판이나 셀과 같은 진동 거동을 보이므로 보다 정확한 해석을 수행하기 위해서는 해석 대상을 판이나 셀로서 취급하는 것이 타당하다. 따라서 본 연구에서는 위와 같은 이 유 때문에 해석 대상을 등방성 사각판과 직교이방성 복합재료 사각판으로 선택하였으며, 구조물의 고유진동수에 영향을 미치는 다음과 같은 인자들을 해석에 고려하였다. 1. 회전속도 (rotational speed) 2. 설치각 (setting angle) 3. 허브의 반경 (hub radius) 4. 판의 형상비 (aspect ratio) 5. 적층순서 (stacking sequence)구조물에 대한 동적실험(dynamic test)을 통하여 단기간에 동적특성을 결정하고 SDM(structure dynamic modification)이나 FRS(force response simulation)를 수행하여 임의의 좌표 공간에 대한 진동수준을 해석적으로 예측할 뿐만 아니라 구조물의 진동제어 를 위한 동적인자를 변경시킬 수 있는 정보를 제공하며 장비를 방진할 경우 신뢰성 있는 전달률을 결정할 수 있다. 실험적으로 철교, 교량이나 건물의 철골구조 및 2층 바닥 등 대,중형의 복잡한 구조물에 대항 동특성을 나타내 는 모빌리티를 결정할 경우 충격 가진 실험이 사용되는 실험장비 측면에서 나 실험을 수행하는 과정이 대체적으로 간편하다. 그러나 이 경우 대상 구조 물을 충분히 가진시킬수 있는 용량의 대형 충격기(large impact hammer)가 필요하게 된다. 이러한 동적실험은 약 길이 61m, 폭 16m의 4경간 교량에 대 하여 동적실험을 수행하여 가능성을 확인하였다. 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 stron

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.3
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• pp.488-496
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• 2020

This study was based on nitrate chemical accidents at home and abroad. Toxic gases due to adverse reactions are generated in the workplace, laboratory, hospital, container damage, and chemical misinjection. Through a case review of possible situations and safety, this study analyzed various cases of accidents, accident status, accident type, cause of the accident, location of the accidents, etc. from 2014 to 2018. The plans for improvement in education and nitrate accidents were reviewed. As a result, 36 nitrate chemical accidents were investigated, including 16 careless worker accidents, eight transportation accidents, and 12 facilities shortages. Nitrate chemical accidents are occurring continuously. Based on this, the range of toxic effects using CARIS was calculated at the worst-case scenario, and the effective response range was measured through the damage impact range. For this purpose, the impact range was predicted based on the strengthening of safety education, emergency action plan and correlation, and the quantified data was identified. In addition, the reliability of the scope of impact was reviewed based on the correlation formula that could facilitate the evacuation of residents, and it was applied to actual accident scenarios of the workplace to present the effects of the accident response and preventive measures.

• Korean Journal of Optics and Photonics
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• v.22 no.4
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• pp.184-190
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• 2011

A compact imaging spectrometer (COMIS) was developed for a microsatellite STSAT-3. The satellite is now rescheduled to be launched into a low sun-synchronous Earth orbit (~700 km) by the end of 2012. Its main operational goal is the imaging of the Earth's surface and atmosphere with ground sampling distance of 27 m and 2 - 15 nm spectral resolution over visible and near infrared spectrum (0.4 - 1.05 ${\mu}m$). A flight model of COMIS was developed following an engineering model that had successfully demonstrated hyperspectral imaging capability and structural rigidity. In this paper we report the environmental test results of the flight model. The mechanical stiffness of the model was confirmed by a small shift of the natural frequency i.e., < 1% over 10 gRMS random vibration test. Electrical functions of the model were also tested without showing any anomalies during and after vacuum thermal cycling test with < $10^{-5}$ torr and $-30^{\circ}C\;-\;35^{\circ}C$. The imaging capability of the model, represented by a modulation transfer function (MTF) value at the Nyquist frequency, was also kept unvaried after all those environmental tests.