• Title/Summary/Keyword: Accounting Index

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

  • Hwa-Keun Byeon
    • Korean Journal of Environment and Ecology
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    • v.37 no.3
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    • pp.198-208
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    • 2023
  • This study collected samples of Korean dark sleepers (Odontobutis interrupta) in the Keumdang Stream from March to November 2021 to investigate their feeding habits. The sizes were classified by age (1 year and 2 years old, and 3 years or older). The food organisms of O. interrupta included Isopoda, Amphipoda, and Decapoda of the Malacostraca, Ephemeroptera, Odonata, Hemiptera, Plecoptera, Coleoptera, Diptera, and Trichoptera belonging to the aquatic insect of Arthropoda (accounting for 86.6% of the population), Tubificida, Haplotaxida, and Rhynchobdellida belonging to the Clitellata of Annelida (accounting for 7.3%), Systellommatophora and Mesogastropoda belonging to the Gastropodo of Mollusca (accounting for 2.8%), fish (accounting for 3.3%), and fish eggs. Korean dark sleepers fed mostly on aquatic insects, fish, crustaceans, and annelids. Aquatic insects were the most important food source, with 70.1% of the population, 31.7% in biomass, and 72.6% in the index of relative importance. Korean dark sleepers were carnivorous in diet and belonged to the stalker in food intake characteristics and forms. A food migration was observed since less Diptera was found, and more fish, Decapoda, Trichoptera, and Odonata were found in the biomass of the feed consumed by larger species. Diptera (65.3%), Haplotaxida (14.5%), Ephemeroptera (7.0%), Diptera (58.6%), Ephemeroptera (24.5%), fish (4.8%) Diptera (30.1%), Ephemeroptera (20.4%), Isopoda (13.3%) were mainly fed in the autumn.

Global seismic damage assessment of high-rise hybrid structures

  • Lu, Xilin;Huang, Zhihua;Zhou, Ying
    • Computers and Concrete
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    • v.8 no.3
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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.

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

  • Kim, Jae-Myeong;Ahn, Young-Chang
    • Health Policy and Management
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    • v.15 no.4
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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.

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

  • Kim, Dong-Il
    • Journal of the Korea Convergence Society
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    • v.9 no.11
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    • pp.307-313
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    • 2018
  • In this study, analyzed the effect of the introduction and operation of internal control system of a company on accounting information usefulness in a rapidly changing business environment. In order to conduct this study, we studied a comprehensive analysis on the usefulness of internal control and accounting information, and applied the research model to the purpose of this study. In this study, we analyzed the degree of the relationship between variables based on the discretionary accruals of the modified Jones model using the internal control evaluation index based on the components of the internal control system for China. In the empirical analysis, analyzed that the operation of internal control has a negative influence on discretionary accruals, which is a substitute for usability of accounting information. In addition, the risk management factors of the internal control system have a negative correlation with the usefulness of accounting information. The results of this study suggest that it is possible to present the positive function of internal control system to many firms where the introduction and operation of internal control is important, and to provide useful guidance in the study of the relationship between the operation of internal control and discretionary accruals for foreign company.

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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    • v.1 no.2
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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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Seasonal Variation in Seaweed Community Structure in the Subtidal Zone of the Southern Part of the East Coast of Korea (동해 남부 해역 조하대 해조류 군집구조의 계절적 변화)

  • Han, Su Jin;Hwang, Youg Hun;Son, Min Ho;Choi, Han Gil;Jang, Jae Gil
    • Korean Journal of Fisheries and Aquatic Sciences
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    • v.51 no.5
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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
    • Language and Information
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    • v.7 no.1
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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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Quality Dynamics Using a Modified Satisfaction Index (수정된 고객만족지수를 이용한 품질속성의 동태성 분석)

  • Song, Hae-Geun;Kim, In-Joo
    • Journal of the Korean Society of Industry Convergence
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    • v.25 no.1
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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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    • v.89 no.4
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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.

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

  • Jeong Kwang-Il;Kim Kwan-Woong;kwak Hyun-min;Kim Nam-Hee;Chung Hyung-Taek;Chae Kyun-Shik;Chon Byoung-Sil
    • Journal of the Institute of Electronics Engineers of Korea TC
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    • v.41 no.1
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    • pp.73-82
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    • 2004
  • As a new service category to better support TCP traffic in ATM networks, the Guaranteed Frame Rate (GFR) service category aims to support minimum cell rate guarantee, fairly distribute available bandwidth while keeping the simplicity of Unspecified Bit Rate (UBR). In this paper, we proposed a buffer management scheme which uses the per-VC accounting of single FWO queue and capable of supporting both GFR.1 and GFR.2 conformance definition. The proposed buffer management deal with GFR.1 and GFR.2 conformance definitions differentially by controlling the number of CLP=0 cell and CLP=1 cell which are occupying buffer space. The simulation results show that our proposed scheme satisfies the requirements of GFR services as well as improves total fairness index and each conformance definition fairness index.