• 제목/요약/키워드: Accounting Index

검색결과 192건 처리시간 0.021초

금당천에 서식하는 얼록동사리(Odontobutis interrupta)의 식성 (Feeding Habits of Korean Dark Sleeper, Odontobutis interrupta in the Keumdang Cheon (Stream), Korea)

  • 변화근
    • 한국환경생태학회지
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    • 제37권3호
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    • pp.198-208
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    • 2023
  • 얼록동사리의 식성 분석을 위해 금당천에서 2021년 3월부터 11월까지 채집을 하였고 크기는 연령별로(1년생, 2년생, 3년생 이상)로 구분하였다. 먹이생물은 절지동물(Arthropoda, 개체수 86.6%) 갑각강(Malacostraca, 연갑강)의 등각목(Isopoda), 단각목(Amphipoda), 십각목(Decapoda), 수서곤충(Aquatic insect)에 속하는 하루살이목(Ephemeroptera), 잠자리목(Odonata), 노린재목(Hemiptera), 강도래목(Plecoptera), 딱정벌레목(Coleoptera), 파리목(Diptera), 날도래목(Trichoptera), 환형동물(Annelida, 개체수 7.3%) 환대강(Clitellata)의 실지렁이목(Tubificida), 가시지렁이목(Haplotaxida), 부리거머리목(Rhynchobdellida), 연체동물(Mollusca, 개체수 2.8%)에 속하는 복족강(Gastropoda)의 수병안목(Systellommatophora)과 중복족목(Mesogastropoda), 척추동물에 속하는 어류(3.3%) 그리고 어란 등 다양하였다. 수서곤충, 어류, 갑각류, 환형동물 등을 주로 서식하였으며 수서곤충이 개체수에 있어 70.0%, 생체량은 31.7%, 상대중요성지수는 72.7%로 가장 중요한 먹이원이었다. 식성은 육식성 이었으며 먹이 섭취 특성과 형태는 육식포식자(stalker)에 속하였다. 전장이 증가함에 따라 섭식한 먹이의 개체량과 생체량에 있어 파리류가 점진적으로 감소하였고 어류, 새우류, 날도래류, 잠자리류 등이 증가하는 먹이 전환이 발생하였다. 봄에는 먹이생물 중 파리류(65.3%), 지렁이류(14.5%), 하루살이류(7.0%) 등을 주로 섭식하였고 여름에는 파리류(58.6%), 하루살이류(24.5%), 어류(4.8%) 등이 풍부하였고 가을에는 파리류(30.1%), 하루살이류(20.4%), 등각류(13.3%) 등을 많이 섭식하였다.

Global seismic damage assessment of high-rise hybrid structures

  • Lu, Xilin;Huang, Zhihua;Zhou, Ying
    • Computers and Concrete
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    • 제8권3호
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    • pp.311-325
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    • 2011
  • Nowadays, many engineers believe that hybrid structures with reinforced concrete central core walls and perimeter steel frames offer an economical method to develop the strength and stiffness required for seismic design. As a result, a variety of such structures have recently been applied in actual construction. However, the performance-based seismic design of such structures has not been investigated systematically. In the performance-based seismic design, quantifying the seismic damage of complete structures by damage indices is one of the fundamental issues. Four damage states and the final softening index at each state for high-rise hybrid structures are suggested firstly in this paper. Based on nonlinear dynamic analysis, the relation of the maximum inter-story drift, the main structural characteristics, and the final softening index is obtained. At the same time, the relation between the maximum inter-story drift and the maximum roof displacement over the height is also acquired. A double-variable index accounting for maximum deformation and cumulative energy is put forward based on the pushover analysis. Finally, a case study is conducted on a high-rise hybrid structure model tested on shaking table before to verify the suggested quantities of damage indices.

재무지표 비교 분석에 의한 병원도산예측모형 평가 (Evaluation on Bankruptcy Prediction Model of Hospital using the comparative Analysis of Financial Index)

  • 김재명;안영창
    • 보건행정학회지
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    • 제15권4호
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    • pp.81-109
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    • 2005
  • According to many recent studies suggesting that cash flow analysis method tends to be more effective than traditional financial index analysis method to predict corporate bankruptcy, this study applies the cash flow analysis method to hospital business to identify the significant variables which can distinguish between superior hospitals and bankruptcy hospitals. The author analyzed recent 3 years, i.e. from the year of 2000 to the year of 2002, financial statements of 31 bankrupt hospitals In 2003, and the same number of superior hospitals through using Multiple Discriminant Analysis and Logit Analysis. The results are belows; First, the study releases that Logit Analysis is more likely to be effective than Multiple Discriminant Analysis. Second, this research also shows that traditional financial index analysis method is more superior compare to cash flow analysis method for hospital bankruptcy predict model. Finally, this study suggest that the significant variables, which can distinguish superior hospitals from bankrupt hospitals, are Operating/Current Liabilities$(Y_2)$, CFO/Equity$(Y_5)$ for cash flow analysis method and Net Worth to Total Assets Ratio$(X_1)$, Quick Ratio $(X_3)$, Return on Assets$(X_6)$, Growth Rate of Patient Revenues$(X_{16})$ for traditional financial index analysis method.

기업의 내부통제시스템이 회계정보의 유용성에 미치는 영향 분석 (The Impact Analysis of Internal Control System on Accounting Information's Usefulness)

  • 김동일
    • 한국융합학회논문지
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    • 제9권11호
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    • pp.307-313
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    • 2018
  • 본 연구는 급변하는 비즈니스 환경에서 기업의 내부통제시스템의 도입과 운영이 기업의 회계정보에 미치는 영향을 분석하였다. 본 연구를 수행하기 위해 내부통제와 회계정보의 유용성에 관한 선행연구를 종합적으로 분석하여 본 연구 목적에 맞게 연구모델을 적용하여 실증분석을 실시하였다. 본 연구는 중국기업을 대상으로 내부통제시스템의 구성 요소를 중심으로 내부통제평가지수를 이용하여 수정된 존스(Jones) 모형의 재량적 발생액을 기본으로 변수간의 관계정도를 분석하였다. 실증분석에서는 내부통제의 운영이 회계정보의 유용성 대용변수인 재량적 발생액에 음의 영향관계가 있는 것으로 분석되었다. 또한 내부통제시스템의 위험관리 요인도 회계정보의 유용성에 음의 상관관계가 있는 것으로 분석되었다. 이러한 결과는 재량적 발생액이 적정하고 유의적으로 조정되어 회계정보의 유용성에 긍정적인 영향을 주고 있는 주요 요인으로 추정 할 수 있다. 본 연구 결과는 내부통제의 도입과 운용이 중요해지고 있는 많은 기업에 내부통제시스템의 긍정적인 기능을 제시할 수 있으며, 외국계 기업의 내부통제의 운용과 재량적 발생액과의 관계연구에도 유용한 지침을 제공할 수 있을 것으로 기대된다.

Analysis of Structural Reliability under Model and Statistical Uncertainties: a Bayesian Approach

  • Kiureghian, Armen-Der
    • Computational Structural Engineering : An International Journal
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    • 제1권2호
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    • pp.81-87
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    • 2001
  • A framework for reliability analysis of structural components and systems under conditions of statistical and model uncertainty is presented. The Bayesian parameter estimation method is used to derive the posterior distribution of model parameters reflecting epistemic uncertainties. Point, predictive and bound estimates of reliability accounting for parameter uncertainties are derived. The bounds estimates explicitly reflect the effect of epistemic uncertainties on the reliability measure. These developments are enhance-ments of second-moment uncertainty analysis methods developed by A. H-S. Ang and others three decades ago.

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동해 남부 해역 조하대 해조류 군집구조의 계절적 변화 (Seasonal Variation in Seaweed Community Structure in the Subtidal Zone of the Southern Part of the East Coast of Korea)

  • 한수진;황용훈;손민호;최한길;장재길
    • 한국수산과학회지
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    • 제51권5호
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    • pp.571-578
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    • 2018
  • Seasonal variability in algal community structure of the subtidal zone was examined at four study sites on the southeastern coast of Korea from February to November 2016. A total of 81 species of algae (8 green, 12 brown, and 61 red) were indentified. During the study period, the greatest number of species was observed at Sinamri (57 species) followed by Daesongri (50 species), Dongbaekri (47 species) and Gangyangri (42 species). Of the six functional seaweed forms, the coarsely-branched form was the most dominant, accounting for about 43% of the total species at Daesongri. The annual average biomass in wet weight varied from $700.59g/m^2$ at Sinamri to $1,712.45g/m^2$ at Daesongri. The parameters of seaweed community structures were as follows: dominance index (DI), 0.30-0.54; richness index (R), 4.92-7.05; evenness index (J'), 0.54-0.72; and diversity index (H'), 2.05-2.91.

Interactions between Morpho-Syntax and Semantics in English Agreement

  • Kim, Jong-Bok
    • 한국언어정보학회지:언어와정보
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    • 제7권1호
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    • pp.55-68
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    • 2003
  • Most of the previous approaches to English agreement phenomena have relied upon only one component of the grammar (e.g., either syntax, or semantics, or pragmatics). This paper argues that interrelationships among different grammatical components play crucial roles in such phenomenon too (cf. Kathol 1999 and Hudson 1999). The paper proposes that, contrary to traditional wisdom, English determiner-noun agreement is morpho-syntactic whereas subject-verb and pronoun-antecedent agreement are reflections of index agreement (cf. Pollard and Sag 1994). The present hybrid analysis of English agreement shows the importance of the interaction of different components of the grammar in accounting for English agreement phenomena. In particular, once we allow morphology to tightly interact with the system of syntax, semantics, or even pragmatics, we could provide a solution to some puzzling English agreement phenomena. This allows a more principled theory of English agreement.

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수정된 고객만족지수를 이용한 품질속성의 동태성 분석 (Quality Dynamics Using a Modified Satisfaction Index)

  • 송해근;김인주
    • 한국산업융합학회 논문집
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    • 제25권1호
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    • pp.37-45
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    • 2022
  • It is well known that the Kano model measures customer satisfaction and classifies quality attributes into must-be, attractive as well as one-dimensional. The main purpose of this study is to investigate the dynamics of e-learning quality attributes by applying the proposed method using Kano's satisfaction index in the rapidly changing online learning environment. For this, the current study examined 27 e-learning quality attributes and conducted a comparative study using Kano's results obtained in 2013 and 2020. The result shows that the dynamics of quality attributes suggested by Kano(2001) is confirmed in the case of e-learning. The proposed approach shows better results in terms of Kano's direct classification method, and has potential application areas such as IPA(Importance-Performance Analysis) in the area of risk assemement. Some suggestions for better understanding of the proposed SI-DI diagram are also included in this study.

New reliability framework for assessment of existing concrete bridge structures

  • Mahdi Ben Ftima;Bruno Massicotte;David Conciatori
    • Structural Engineering and Mechanics
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    • 제89권4호
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    • pp.399-409
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    • 2024
  • Assessment of existing concrete bridges is a challenge for owners. It has greater economic impact when compared to designing new bridges. When using conventional linear analyses, judgment of the engineer is required to understand the behavior of redundant structures after the first element in the structural system reaches its ultimate capacity. The alternative is to use a predictive tool such as advanced nonlinear finite element analyses (ANFEA) to assess the overall structural behavior. This paper proposes a new reliability framework for the assessment of existing bridge structures using ANFEA. A general framework defined in previous works, accounting for material uncertainties and concrete model performance, is adapted to the context of the assessment of existing bridges. A "shifted" reliability problem is defined under the assumption of quasi-deterministic dead load effects. The overall exercise is viewed as a progressive pushover analysis up to structural failure, where the actual safety index is compared at each event to a target reliability index.

ATM 망에서 인터넷 트래픽 성능 향상을 위한 GFR 통합 버퍼 관리 기법 (An Integrated GFR Buffer Management Algorithm or improving Internet Traffic Performance over ATM Networks)

  • 정광일;김관웅;곽현민;김남희;정경택;채균식;전병실
    • 대한전자공학회논문지TC
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    • 제41권1호
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    • pp.73-82
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    • 2004
  • GFR 서비스는 UBR의 단순성을 유지하면서 최소 전송율 보장, 잉여 대역의 공평한 할당 및 효율적인 링크 대역의 사용을 보장해야 한다. ATM에서 TCP 트래픽에 대응해서 만들어진 이러한 GFR 서비스 클래스의 효율적인 관리를 위해서는 ATM 스위치에서의 버퍼 관리가 필요하다. 제안된 버퍼 관리 알고리즘은 단일 FIFO에서 per-VC accounting 방식을 사용하며 GFR.1 및 GFR.2 모두를 수용할 수 있는 버퍼 관리 알고리즘이다. 제안된 알고리즘은 GFR.1 및 GFR.2를 차별적으로 다루기 위해서 CLP=0인 셀 수 및 CLP=1인 셀 수를 이용하여 버퍼 관리를 함으로써 GFR.1 VC들과 GFR.2 VC들에게 공평하게 잉여대역을 할당하여 사용함을 볼 수 있었으며, 전체 공평성 관점에서도 기존 알고리즘보다 우수한 성능을 보여주었다.