• Title/Summary/Keyword: Asymmetric ratio

Search Result 315, Processing Time 0.023 seconds

The Impacts of Reporting Choice on Asymmetric Cost Behavior - Focused on Korean and Japanese Manufacturing Firms - (회계선택이 비대칭적 원가행태에 미치는 영향 - 한국, 일본 제조기업을 중심으로 -)

  • Noh, Gil-Kwan;Kim, Dong-Il
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.20 no.10
    • /
    • pp.452-458
    • /
    • 2019
  • The purpose of this study is to analyze how managers' reporting choices affect asymmetric cost behaviors in manufacturing firms in Korea and Japan. In order to analyze the contents, SG&A, COGS, and operating expenses (OE), which were the targets of the previous studies, were analyzed using the operating costs paid in cash (OC) and the operating expenses before depreciation (OEBD) proposed by Shust and Weiss (2014). The differentiation of cost behavior was analyzed. The analysis revealed, first, that both Korea and Japan showed the difference between cost behavior of OE and OC. Specifically, the cost stickiness of OC was higher than that of OE. In particular, it showed that Korea firms have a higher intensity of tangible fixed assets that are weakening the cost stickiness compared to Japanese firms. Second, the occurrence of depreciation costs weakens the cost stickiness in both countries. Lastly, the higher the debt ratio, the more aggressively the cost reduction of Japanese companies. We hope that this study will help to improve the relationship between the two countries at the academic level when the Korea-Japan relationship cools down.

A Study on Design Factor of Insole using Shape Memory Alloy for Pes Planus Correction (평발교정용 형상기억합금 초탄성 인솔 설계 연구)

  • Yang, Mi Kyung;Lee, Sang-Wook
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.18 no.5
    • /
    • pp.79-85
    • /
    • 2017
  • As the number of patients suffering from Pes Planus increases, research on a correctional insole that can cope with them is increasingly required. Therefore, the design of an insole for Pes Planus Correction was studied using the superelastic effect, which is one of the characteristics of the shape memory alloy in this paper. To design an effective insole, the effect of the contact pressure induced by the insole on the plantar fascia, which is the most important muscle in the foot structure, was evaluated. Three parameters (thickness, max. height and asymmetric ratio) were set as the main design factors of the insole, and the maximum contact pressure appearing on the plantar fascia was calculated by finite element analysis and analyzed using the Taguchi method. As a result of the analysis, it was confirmed that the contact pressure was influenced in the order of max. height, thickness, and asymmetric ratio. In addition, the contact pressure was converted to a feeling pressure that could be felt by a person, and then a safety correction range was established that would not cause any irritation to the plantar fascias, even though the correction effect could be expected. This indicates the best design for the safety correction range. The design method considering the important factors established through this study can form the basis for designing a personalized correctional insole in the future.

The Effects of the Stirrup Length Fitted to the Rider's Lower Limb Length on the Riding Posture for Less Skilled Riders during Trot in Equestrian (승마 속보 시 미숙련자에게 적용한 하지장 비율 74.04% 등자길이 피팅의 기승자세 효과)

  • Hyun, Seung-Hyun;Ryew, Che-Cheong
    • Korean Journal of Applied Biomechanics
    • /
    • v.25 no.3
    • /
    • pp.335-342
    • /
    • 2015
  • Objective : The purposes of this study was to analyze the effects of the stirrup length fitted to the rider's lower limb length and it's impact on less skilled riders during trot in equestrian events. Methods : Participants selected as subjects consisted of less skilled riders(n=5, mean age: $40.02{\pm}10.75yrs$, mean heights: $169.77{\pm}2.08cm$, mean body weights: $67.65{\pm}7.76kg$, lower limb lengths: $97.26{\pm}2.35cm$, mean horse heights: $164.00{\pm}5.74cm$ with 2 type of stirrups lengths(lower limb ratio 74.04%, and 79.18%) during trot. The variables analyzed consisted of the displacement for Y axis and Z axis(head, and center of mass[COM]) with asymmetric index, trunk front-rear angle(consistency index), lower limb joint(Right hip, knee, and ankle), and average vertical forces of horse rider during 1 stride in trot. The 4 camcorder(HDR-HC7/HDV 1080i, Spony Corp, Japan) was used to capture horse riding motion at a rate of 60 frames/sec. Raw data was collected from Kwon3D XP motion analysis package ver 4.0 program(Visol, Korea) during trot. Results : The movements and asymmetric index didn't show significant difference at head and COM, Also, 74.04% stirrups lengths in trunk tilting angle showed significant difference with higher consistency than that of 79.18% stirrups lengths. Hip and knee joint angle showed significant difference with more extended posture than that of 74.04% stirrups lengths during trot. Ankle angle of 79.18% stirrups length showed more plantarflexion than that of 74.04% stirrups lengths. Average vertical force of rider showed significant difference with higher force at 79.18% stirrups lengths than that of 74.04% stirrups lengths during stance phase. Conclusion : When considering the above, 74.04% stirrups length could be effective in impulse reduction with consistent posture in rather less skilled horse riders.

Effects of Therapeutic Exercise on Posture, Pain and Asymmetric Muscle Activity in a Patient with Forward Head Posture: case report (치료적운동이 전방두부자세 환자의 자세, 통증 및 비대칭적 근육활성에 미치는 영향: 증례보고)

  • Yoo, Kyung-Tae;Lee, Ho-Seong
    • Journal of the Korean Society of Physical Medicine
    • /
    • v.11 no.1
    • /
    • pp.71-82
    • /
    • 2016
  • PURPOSE: The purpose of this case report was to determine the effect of therapeutic exercise on posture, pain, and muscle activity in two patients with forward head posture (FHP). METHODS: A-31-year-old male (patient A) and a 19-year-old women (patient B) presented with FHP, neck pain, and headache. The therapeutic exercise program consisted of cervical mobilization, deep cervical flexors strengthening, and cervical extensors stretching, for 40 min/d, 2 d/week, for 8 weeks. Neck pain (VAS), neck disability (NDI), cervical range of motion (CROM), lateral view of cervical spine X-ray (indicating the FHP), and asymmetrical neck and shoulder muscular activity ratio were measured before, after 4 weeks, and after 8 weeks of corrective exercise. RESULTS: VAS and NDI decreased in patients A and B after exercise compared to before the program. CROM increased in patients A and B at flexion, extension, side bending, and rotation after exercise compared to before the program. FHP decreased in patients A and B at distance after exercise compared to before the program. In addition, asymmetrical neck and shoulder muscles activity ratio improved in patients A and B after exercise compared to before the program. CONCLUSION: We demonstrated in a case report that therapeutic exercise increases ROM, decreases pain and disability of neck, FHP, and asymmetry muscle activity ratio in patients with FHP. These finding have clinical implications for therapeutic exercise in patients with FHP.

A MONTE CARLO STUDY OF FLUX RATIOS OF RAMAN SCATTERED O VI FEATURES AT 6825 Å AND 7082 Å IN SYMBIOTIC STARS

  • Lee, Young-Min;Chang, Seok-Jun;Heo, Jeong-Eun;Hong, Chae-Lin;Lee, Hee-won
    • The Bulletin of The Korean Astronomical Society
    • /
    • v.41 no.2
    • /
    • pp.57.3-58
    • /
    • 2016
  • A symbiotic star is a wide binary system consisting of a hot white dwarf and a mass losing giant, where the giant loses its material in the form of a slow stellar wind resulting in accretion onto the white dwarf through gravitational capture. Symbiotic stars are known to exhibit unique spectral features at 6825 and 7082, which are formed from O VI 1032 and 1038 through Raman scattering with atomic hydrogen. In this Monte Carlo study we investigate the flux ratio of 6825 and 7082 in a neutral region with a geometric shape of a slab, cylinder and sphere. By varying the amount of neutral hydrogen parametrized by the column density along a specified direction, we compute and compare the flux ratio of Raman scattered O VI 6825 and 7082. In the column density around 1020 cm-2, flux ratio changes in a complicated way, rapidly decreasing from the optically thin limit to unity the optically thick limit as the column density increases. It is also notable that when the neutral region is of a slab shape with the O VI source outside the slab, the optically thick limit is less than unity, implying a significant fraction of O VI photons escape through Rayleigh scattering near the boundary. We compare our high resolution CFHT data of HM Sge and AG Dra with the data simulated with finite cylinder models confirming that 'S' type symbiotic tend to be characterized by thicker HI region that 'D' type counterparts. It is expected that this study will be useful in interpretation of the clear disparity of Raman O VI 6825 and 7082 profiles, which will shed much light on the kinematics and the asymmetric distribution of O VI material around the hot white dwarf.

  • PDF

Preparation of PVDF Hollow Fiber Membrane and Absorption of SO2 from Flue Gas Using Bench Scale Gas-Liquid Contactor (PVDF 중공사막 제조 및 벤치규모 기-액 접촉기를 이용한 SO2 흡수특성)

  • Park, Hyun-Hee;Jo, Hang-Dae;Kim, In-Won;Lee, Hyung-Keun
    • Korean Chemical Engineering Research
    • /
    • v.46 no.3
    • /
    • pp.521-528
    • /
    • 2008
  • The micro-porous asymmetric PVDF hollow fiber membranes for gas-liquid contactor were prepared by the dry-jet wet phase inversion process and the characteristics of hollow fiber membranes were evaluated by the gas permeation method and scanning electron microscope. The chemical absorbent for removal of $SO_2$ gas was sodium hydroxide at bench scale hollow fiber membrane contactor. The experiments were performed in a counter-current mode of operation with gas in the shell side and liquid in the fiber lumen of the module to examine the effect of various operating variables such as concentration of absorbent, gas flow rate, L/G ratio and concentration of inlet $SO_2$ gas on the $SO_2$ removal efficiency using PVDF hollow fiber membrane contactor. Membrane mass transfer coefficient($k_m$) was calculated by mathematical modeling. The volumetric overall mass transfer coefficient increased with increasing the concentration of absorbent and L/G ratio. The increase of the absorbent concentration and L/G ratio not only provides more sufficient alkalinity but also decreases liquid phase resistance. The volumetric overall mass transfer coefficient increased with increasing gas flow rate due to decreasing the gas phase resistance.

Effects of Rotation Speed on Heat Transfer and Flow in a Coolant Passage with Turning Region ( I ) - Cross Ribbed Duct - (곡관부를 가지는 내부 냉각유로에서 회전수 변화에 따른 열전달 및 유동 특성 ( I ) - 엇갈린 요철배열 덕트 -)

  • Kim Kyung Min;Kim Yun Young;Rhee Dong Ho;Cho Hyung Hee
    • Transactions of the Korean Society of Mechanical Engineers B
    • /
    • v.29 no.6 s.237
    • /
    • pp.737-746
    • /
    • 2005
  • The present study investigates heat/mass transfer and flow characteristics in a ribbed rotating passage with turning region. The duct has an aspect ratio (W/H) of 0.5 and a hydraulic diameter ($D_h$) of 26.67 mm. Rib turbulators are attached in the cross arrangement on the leading and trailing surfaces of the passage. The ribs have a rectangular cross section of $2\;mm\;(e){\times}\;mm\;(w)$ and an attack angle of $70^{\circ}$. The pitch-to-rib height ratio (p/e) is 7.5, and the rib height-to-hydraulic diameter ratio ($e/D_h$) is 0.075. The rotation number ranges from 0.0 to 0.20 while the Reynolds number is constant at 10,000. To verify the heat/mass transfer augmentation, internal flow structures are calculated for the same conditions using a commercial code FLUENT 6.1. The heat transfer data of the smooth duct for various Ro numbers agree well with not only the McAdams correlation but also the previous studies. The cross-rib turbulators significantly enhance heat/mass transfer in the passage by disturbing the main flow near the surfaces and generating one asymmetric cell of secondary flow skewing along the ribs. Because the secondary flow is induced in the first-pass and turning region, heat/mass transfer discrepancy is observed in the second-pass even for the stationary case. When the passage rotates, heat/mass transfer and flow phenomena change. Especially, the effect of rotation is more dominant than the effect of the ribs at the higher rotation number in the upstream of the second-pass.

2WPR: Disk Buffer Replacement Algorithm Based on the Probability of Reference to Reduce the Number of Writes in Flash Memory

  • Lee, Won Ho;Kwak, Jong Wook
    • Journal of the Korea Society of Computer and Information
    • /
    • v.25 no.2
    • /
    • pp.1-10
    • /
    • 2020
  • In this paper, we propose an efficient disk buffer replacement policy which improves hit ratio and reduces writing operations of flash based storages. The flash based storage has many advantages, including a small form factor, non-volatility and high reliability, but there are problems caused by own limitations, like not-in-place update, short life cycle and asymmetric I/O latencies. To redeem these problems, this paper proposes the write weighted probability of reference(2WPR) policy. 2WPR policy predicts re-referencing probability and calculates localities of each page. Furthermore, by weighting write operations to every pages, 2WPR can reduce write operations to flash based storage. In addition, we can improve the performance with higher hit ratio and reduce the number of write operations and consequently shorten the latencies of each operation. The results show that our policy provides improvements of up to 10% for the hit ratio with the reduction of up to 5% for the flash writing operation compared with other policies.

Pressure Drop and Leakage Performances of Flat Seals with Inclined Grooves (경사 그루브를 갖는 평판 실의 압력 강하 및 누설 성능)

  • Jung, Jin Woo;Jeong, Gwon Jong;Hwang, Sung Ho;Kim, Tae Ho;Kim, Eojin
    • Tribology and Lubricants
    • /
    • v.38 no.5
    • /
    • pp.213-221
    • /
    • 2022
  • This paper presents performance measurements of pressure drop and leakage flow rate of test flat seals with asymmetric inclined grooves. This study aims to reveal the influence of groove shapes, often machined in radial film riding-face seals, in forming a hydrodynamic wedge on leakage performance. A test facility was developed, and test seals were manufactured to study the effects of the inlet pressure level, ratio of inlet to outlet pressure, seal groove length, and seal groove height on the steady-state pressure drop and leakage performance. A series of tests were conducted, and the test data were compared to the predictions from a simple and efficient mathematical model using a one-dimensional Reynolds equation. The test results revealed that an increase in the inlet pressure increased the pressure drop through the test seals. The leakage flow rate increased significantly as the inlet pressure and ratio of the inlet to outlet pressure increased. The groove shape also affects seal performance. An increase in the groove length and height resulted in an evident increase in the leakage flow rate. The simple model predictions underestimated the leakage flow rates but showed good agreement with the trend in the measurements for all test operating conditions and changes in the groove shape.

The Effects of Technology Innovation and Employment on Start-ups' Credit Ratings: Asymmetric Information Hypothesis vs Competence Hypothesis (기술혁신 활동과 고용 수준이 소규모 창업기업에 대한 신용평가에 미치는 영향: 비대칭적 정보 가설 vs. 역량 가설)

  • Choi, Young-Cheol;Yang, Taeho;Kim, Sunghwan
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
    • /
    • v.15 no.2
    • /
    • pp.193-208
    • /
    • 2020
  • In this study, we investigate the effects of technology innovation investments and employment on credit ratings of very small start-up businesses using the data period of 2009 till 2015 test two hypotheses: asymmetric information hypothesis or competence hypothesis. We use financial and non-financial data of 51,903 observations of 12,028 small businesses from a database of a commercial bank and fixed effects panel models and two-stage instrumental variable models. We find that in the short-run small size startups show lower credit ratings than non-startups, and that both technology innovation activities and employment capability improve their credit ratings. In the long-run, technology innovation investments do not improve their credit ratings of later years while employment capability improve their credit ratings of the subsequent year. In addition, the age of startups improves their credit ratings of the current year and until the subsequent two years while employee productivity, fixed ratio and ROA positively affect their credit ratings for up to three years. However, short-term and overall debt ratios, cost of borrowings and firm-size negatively affect their credit ratings for up to three years. The results of the study on credit ratings suggest that credit rating agencies seem to consider both technology innovation activities and employment capability in the credit ratings of small start-ups as 'competence factors' rather than 'asymmetric information factors' with inefficiency and cost burdens. The results also suggest that we must find ways to reflect properly the severe asymmetric information of the early-stage start-ups, and technology innovation activities and employment capability in the credit rating formula.