• Title/Summary/Keyword: Advanced Model

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An Empirical Analysis of the Effect of the Introduction of Korean equivalents of International Financial Reporting Standards (K-IFRSs) (한국채택국제회계기준(K-IFRS) 도입이 건설업체에 미치는 영향에 대한 실증분석)

  • Jang, Sewoong
    • Korean Journal of Construction Engineering and Management
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    • v.15 no.2
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    • pp.104-111
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    • 2014
  • Due to the structure of advanced installment sales of houses which is a construction industrial structure unique to Korea and the Project Financing (PF) project structure that includes construction companies' debt guarantee agreements, the changes in accounting methods resulting from the introduction of K-IFRSs are expected to act in a direction to deteriorate construction businesses' financial statements. Therefore, K-IFRSs are an important issue that can seriously affect the entire domestic construction industry and construction businesses are conceiving strategies to respond to the introduction of K-IFRSs. From this viewpoint, this study was intended to empirically analyze the effect of the introduction of K-IFRSs on construction businesses utilizing financial data applied with the K-IFRSs recently announced. In the analysis, the EDFs were calculated by business using the existing accounting standards GAAP and using K-IFRSs and the results were compared with each other. The results of the analysis indicated that most construction businesses were adversely affected by the introduction of K-IFRSs. It is also considered that businesses with relatively good financial statements under the existing accounting standards GAAP would be affected more by the introduction of K-IFRSs than other businesses. In addition, the introduction of K-IFRSs is expected to have larger effects on large construction businesses that have been providing debt guarantees for PF projects than on small or medium sized construction businesses.

Modelling of Nitrogen Oxidation in Aerated Biofilter Process with ASM3 (부상여재반응기에서 ASM3를 이용한 질산화 공정 모사)

  • Jun, Byonghee
    • Journal of the Korean GEO-environmental Society
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    • v.8 no.4
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    • pp.19-25
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    • 2007
  • Process analysis with ASM3 (Activated Sludge Model3) was performed to offer basic data for the optimization of aerated biofilter (ABF) process design and operation. This study was focused on the simulation of the nitrification reaction in ABF which was a part of the advanced nutrient treatment process using bio-adsorption. The ABF process has been developed for the removal of suspended solids and nitrification reaction in sewage. A GPS-X (General Purpose Simualtor-X) was used for the sensitivity analysis and operation assessment. Sensitivity of ASM3 parameters on ABF was analysed and 4 major parameters ($Y_A$, $k_{sto}$, ${\mu}_A$, $K_{A,HN}$) were determined by dynamic simulation using 70 days data from pilot plant operation. The optimized values were 0.14 for $Y_A$, 3.5/d for $k_{sto}$, 2.7/d for ${\mu}_A$ and 1.1 mg/L for $K_{A,HN}$, respectively. Simulation with optimized parameter values were conducted and TN, $NH_4{^+}-N$ and $NO_3{^-}-N$ concentrations were estimated and compared with measured data at the range of 10 min to 4 hrs of hydraulic retention time (HRT). The simulated results showed that optimized parameter values could represent the characteristics of ABF process. Especially, the ABF showed relatively high nitrification rate (60%) under very short HRT of 10 min. As a consequence, the ABF was thought to be successfully used in the site which having high variation of influent loading rate.

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Wall Shear Stress Distribution in the Abdominal Aortic Bifurcation : Influence of wall Motion, Impedance Phase Angle, and non-Newtonian fluid (복부대동맥 분기관에서의 벽면전단응력 분포 벽면운동과 임피던스 페이즈 앵글과 비뉴턴유체의 영향)

  • Choi J.H.;Kim C.J.;Lee C.S.
    • Journal of Biomedical Engineering Research
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    • v.21 no.3 s.61
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    • pp.261-271
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    • 2000
  • The present study investigated flow dynamics of a two-dimensional abdominal aortic bifurcation model under sinusoidal flow conditions considering wall motion. impedance phase angle(time delay between pressure and flow waveforms), and non-Newtonian fluid using computational fluid dynamics. The wall shear stress showed large variations in the bifurcated region and the wall motion reduced amplitude of wall shear stress significantly. As the impedance phase angle was changed to more negative values, the mean wall shear stress (time-averaged) decreased while the amplitude (oscillatory) of wall shear stress increased. At the curvature site on the outer wall where the mean wall shear stress approached zero. influence of the phase angle was relatively large. The mean wall shear stress decreased by $50\%$ in the $-90^{\circ}$ phase angle (flow wave advanced pressure wave by a quarter period) compared to the $0^{\circ}$ phase angle while the amplitude of wall shear stress increased by $15\%$. Therefore, hypertensive patients who tend to have large negative phase angles become more vulnerable to atherosclerosis according to the low and oscillatory shear stress theory because of the reduced mean and the increased oscillatory wall shear stresses. Non-Newtonian characteristics of fluid substantially increased the mean wall shear stress resulting in a less vulnerable state to atherosclerosis.

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A comparative study of the improvement after different self-assessment methods of tooth preparation (치아 삭제의 다른 자가 평가 방법 후 개선에 대한 비교 연구)

  • Kim, JungHan;Son, Keunbada;Lee, Kyu-Bok
    • Journal of Dental Rehabilitation and Applied Science
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    • v.35 no.4
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    • pp.220-227
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    • 2019
  • Purpose: The purpose of this study was to compare the degree of tooth preparation abilities of students according to three self-assessment methods. Materials and Methods: forty-eight sophomores in Kyungpook National University College of Dentistry were divided into three experimental groups. Students performed tooth preparation of the left mandibular first molar for full gold crown. They performed self-assessment using the three methods (visual, digital, and putty index self-assessment group), and reperformed tooth preparation. An intraoral scanner was used to scan each tooth model (prepared tooth and unprepared tooth), and data were acquired in standard tessellation language (STL) file format. The STL files of prepared tooth and unprepared tooth were superimposed using the 3-dimensional analysis software (Geomagic control X). And the reduction amount was measured. In the statistical analysis, all values of reduction amount were analyzed with the Wilcoxon signed rank test and Kruskal-Wallis test (α = 0.05). Results: The three self-assessment methods showed statistically significant differences (P < 0.001). The putty index self-assessment group showed the highest reduction in error than the digital self-assessment method. Conclusion: Within limitations of this study, students showed significant differences in improvement of tooth preparation ability according to the three self-evaluation methods.

The Development of STEAM Program based on Reverse Engineering on the Subject of Autonomous Vehicle (자율주행자동차를 주제로 한 역공학 기반 STEAM 프로그램 개발)

  • Chong, HaeYoung;Kim, KiSoo;Yoon, JiA;Kim, YoungMin;Huh, HyeYeon
    • 대한공업교육학회지
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    • v.44 no.2
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    • pp.164-183
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    • 2019
  • The purpose of this study is to develop a STEAM program based on reverse engineering. To achieve the purpose of this study, STEAM program was developed on the subject of autonomous vehicle. The results of this study are summarized as follows. The program was developed based on STEAM program development model based on reverse engineering. Developed in a five step procedure (analysis, design, development, implementation, evaluation) with the subject of autonomous vehicle. First, in the analysis step, we explored the definition, goal, content area, and teaching and learning methods of STEAM based on reverse engineering. We extracted the goals and content areas to be included in the educational program. Second, in the design step, topics were selected through consultation with experts. At this time, based on the linkage between the 2015 revised curriculum and the STEAM curriculum, we selected and organized educational goals and learning contents. Third, in the development step, we developed a teacher 's guidebook and student' s textbook, and applied the program to 71 students in the second grade of OO middle school in Seoul. Fifth, at the evaluation stage, the evaluation was made by experts and students based on the program that was implemented, and revised and supplemented based on the results.

Simplified Clearance Formalities of Northeast Asia port (동북아 항만의 입출항 수속 간소화 방안)

  • Choi Hyung-Rim;Park Nam-Kyu;Park Young-Jae;Cho Jae-Hyung
    • Journal of Navigation and Port Research
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    • v.29 no.5 s.101
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    • pp.439-445
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    • 2005
  • Recently, owing to the increasing demand on the simplification of arrival and departure procedures, IMO's (International Maritime Organization) Facilitation Committee (FAL) is carrying out the standardization project of arrival and departure formalities and clearance form. Also, many port authorities of developed countries are making active researches for the smooth flow and efficiency of the information inbound and outbound ships by way of simplifying their formalities or through electronic means. However, this standardization project cannot be done by one country but by mutual cooperation among related nations. And to carry out this task, the first thing to be done is to standardize the formalities and document form, and to integrate information. To this end, this study has reviewed the model cases of advanced ports of developed countries with regard to their simplification and standardization efforts. And also we have analyzed the formalities and clearance form of the three countries Korea, China, and Japan. And then for the solution of common problems of three countries, this paper has suggested an ebXML-based Global Port B2B framework. Through this framework, we can reuse and automate the necessary information on the arrival and departure of ships, consequently realizing simplification, and laying a foundation for the introduction of e-commerce to the port industry.

A study on the renewal design development of marketing strategy (마케팅 전략에 따른 리뉴얼 디자인 전개에 관한 연구)

  • 신홍재;함재룡
    • Archives of design research
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    • no.16
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    • pp.1-14
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    • 1996
  • As the marketing strategy of corporations has been changing in various ways, the type of new product development has also bC'en changing in dim~rent ways. The types of changes include, among oiller things, product development. wit.h a new concept., revolut.ionary product development., new brand product. development., improvement. of existing product. and development. in model changes. The design development has similarly advanced with the growth in scient.ific approach in t11e design process of new product. development. in relat.ion t.o each t.ype of product development.. Ilowever, in view of the design approach or st.rat.egy for each t.ype, different. kinds of method of development is necessary. In order to increase t.he life cycle of an existing product. which has reached its mature stage and to respond t.o the changes 111 time t.hrough product improvement., it is becoming more imtxJrl.ant for Ule corporation to confonn wiU1 the changes in time by being able to sat.isfy the consumer! s needs, way of thinking and luxury inclination by utilizing the changes in design. However, it is very difficult to decide on a design using different development. methods which would clearly meet such neL'

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A Study on Hierarchy Analysis of Design Factors for Product Development Process (신제품 개발과정에 있어서의 디자인요소 분석을 통한 계층화 연구)

  • 곽대영
    • Archives of design research
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    • v.17 no.1
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    • pp.163-178
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    • 2004
  • In this study, in order to achieve the before-mentioned study purpose, the importance of developing the new product, the relationship with the design, and the design element for developing the new product were considered. In order to extract the importance of the design element which is applied to the development of the new product design, the research model about the induction of the priority was created, the evaluation items were instituted, and the demonstrative research approach was performed in order to recognize the relationship among those elements. Firstly, in the process of selecting the items for the application, 14 evaluation elements which were extracted through the advanced study data were grouped in 4 kinds of dimensions, and the properties which are related with the Digital TV product were composed up of 36 items. Through the factor analysis, by decreasing the detailed standard for the evaluation of 36 items, the parsimony was secured, and the characteristics which the various items contain induced into one factor. Secondly, the detailed factors which were united into one factor went under the paired comparison as one by one through AHP again, and then the importance degree was generated. First of all, as the first stage of AHP, the decision making factors which affect the whole achievement of purpose of the decision making were classified as in a hierarchical style. From these research results, it was known that the functional factor and esthetic factor in the process of designing the new product are the major affecting variables, and it was confirmed that in case of the Digital TV products group, the factors such as the high quality of picture, big screen, user interface, sound, product reliability, style, size, indoor reproduction, and guarantee are the main factors which influence the need of the consumers in purchasing products.

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The Study of Information Strategy Plan to Design OASIS' Future Model (오아시스(전통의학정보포털)의 미래모형 설계를 위한 정보화전략계획 연구)

  • Yea, Sang-Jun;Kim, Chul;Kim, Jin-Hyun;Kim, Sang-Kyun;Jang, Hyun-Chul;Kim, Ik-Tae;Jang, Yun-Ji;Seong, Bo-Seok;Song, Mi-Young
    • Korean Journal of Oriental Medicine
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    • v.17 no.2
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    • pp.63-71
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    • 2011
  • Objectives : We studied the ISP(information strategy plan) of oasis spanning 5 years. From this study we aimed at total road map to upgrade the service systematically and to carry out the related projects. If we do it as road map, oasis will be the core infra service contributing to the improvement of TKM(traditional korean medicine) research capability. Methods : We carried out 3 step ISP method composed of environmental analysis, current status analysis and future plan. We used paper, report and trend analysis document as base materials and did the survey to get opinions from users and TKM experts. We limited this study to drawing the conceptual design of oasis. Results : From environmental analysis we knew that China and USA built up the largest TM databases. We did the survey to get the activation ways of oasis. And we did the benchmarking on the advanced services through current status analysis. Finally we determined 'maximize the research value based the open TKM knowledge infra' as oasis' vision. And we designed oasis' future system which is composed of service layer, application layer and contents layer. Conclusion : First TKM related documents, research materials, researcher information and standards are merged to elevate the TKM information level. Concretely large scale TKM information infra project such as TKM information classification code development, TKM library network building and CAM research information offering are carried out at the same time.

The Scheme for Delegation of Temporary Right to Watching Pay-TV in N-Screen Service (유료 콘텐츠의 N-스크린 서비스를 위한 일시적 시청권한 위임 기법)

  • Kim, Jung-Hoon;Lee, Hoon-Jung;Kim, Sang-Jin;Oh, Hee-Kuck
    • The KIPS Transactions:PartC
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    • v.18C no.3
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    • pp.135-142
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    • 2011
  • Recently, the strategy for N-screen service is in the spotlight along with the consumer's need to use contents regardless of time and place due to the rapid development of communication technology, which is meshing with the desire of service providers seeking a new business model. N-screen, as a screen-extension-concept service which enables consumers to continuously share and use contents in various equipments such as TV, computer and portable terminals, is an advanced type of 3-screen service strategy initially proposed by AT&T, an American telecommunication company. In the N-screen service for pay-contents, in order to support continuous screen changes to and from various equipments, temporary watching right should be given to the equipment intended for screen change. However, it is impossible to give the temporary watching right in the present broadcasting environment, adopting an access-control system. In this paper, the access-control technology being used for pay-contents in the present broadcasting environment and the reason for not being able to give temporary watching right, will be examined. After the examination, the solution for delegation of watching right by using an additional key on the basis of currently used access-control technology, will be proposed.