• Journal of Korean Society for Atmospheric Environment
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• v.22 no.4
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• pp.518-528
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• 2006

The air quality index (AQI) is an index for reporting daily or hourly air quality to the general public. The AQI focuses on health effects that can happen within a few hours or days after breathing polluted air. Many countries have their own AQI reporting systems, and the HAEI (hourly air environment index) method is now being used in Korea. In this study, in order to compare the AQI results from different methods, we applied three methods. i.e. US AQI, Canadian AQI, and Korean HAEI, to the same air quality data-base. The data-base was constructed from 10 monitoring sites in Gyeong-buk province for the last four years since 2000. Based on the results, a critical evaluation of the Korean HAEI method was made, and a number of suggestions and recommendations were presented to improve the AQI reporting system in Korea.

• Korean Business Review
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• v.1
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• pp.249-271
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• 1987

Applicability of control theories to the efficient operation of accounting system is studied in this paper. Since managerial accounting has been developed along the progrees of control theory, management control theories are essential to explain important attributes of diverse accounting system. Basic concept of control is studied in depth and control systems are classified on the base of their special characteristics. And then the applicability of those control methods to accounting systems are discussed based on behavioral as well as management science approach. In the management science approach, accounting control models of production management, inventory management and R&D are designed with its unique quantitative characteristics. It, however, is very difficult to implement quantified control standards on the behavioral management side. Since most of variables considered on behavioral approach are non-quantitative, only discussion of the theoratical definition has been a main issue on previous studies. In this paper, practicability of the behavioral approach to the accounting control system is studied analyzing state variables and behavior variables of the control system. Theoratical base of the discussion are provided from control theories developed in organization theory and Economics. Basic objective of accounting control practice is to control qualitative human behavior represented by quantified figures while quantitative methods are prevailing over general accounting practice. Therefore, this paper tried to develope and integrate accounting control systems applicable to the behavioral management area as well as management science control side.

• Journal of the Korean housing association
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• v.27 no.4
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• pp.47-58
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• 2016

As increasing demand for the living environment to promote social health, this study focused on consumers customized rental housing community space. Set the community spatial planning objectives and strategies shown in previous studies to the conceptual model for evaluation of community space. Based on the planning methods and standards of consumers custom community facilities, we analyzed the Seoul consumer customized public rental housing nine cases. Because almost located in the small vacant lot, they had limitations as a base for the local community. Nevertheless, through the arrangement of the building, Child care households increase the chance of contact with the neighbors. In elderly households, welfare facilities strengthen the character of as a base for local community. 1-2 person households situated close to the cultural facilities, by installing a hobby room and gym, was judged to be able to promote the community. Consumer custom rental housing community space evaluation items presented in this study, was set up by analysis of the conceptual model for evaluation of community space and implications of the 9 cases.

• Journal of the Korean Society for Railway
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• v.11 no.3
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• pp.286-293
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• 2008

In this paper, u-FOS system is applied to field test in order to design the code structure based on standards and both 900MHz passive and 2.45GHz active RFID devices were used to test identification capacity in the field tests. For the stable RFID data obtainments, optimum speed of trucks and rail cars and most suitable tagging locations on them were resulted from field tests. The data obtained from ground logistics base and identified through the system is sent to u-FOS. Because the code structure is designed in the form of KKR code structure, this system can be implemented on RFID ODS network without difficulty. Therefore, we suggested the result as a guideline for corporations and government agencies to easily adopt the system.

• Korean Journal of Optics and Photonics
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• v.30 no.4
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• pp.133-141
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• 2019

Revision of the International System of Units (SI) in terms of fundamental constants was achieved by the 26th General Conference on Weights and Measures (CGPM) in November 2018. Four base units (kilogram, ampere, kelvin, and mole) of SI were redefined by fixing the values of the Planck constant h, elementary charge e, Boltzmann constant k, and Avogadro constant $N_A$ respectively. In this paper the scientific principle for redefining the kilogram from the Planck constant with the Kibble balance is explained as an example. The revised SI takes effect on May 20, 2019.

• Journal of the Regional Association of Architectural Institute of Korea
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• v.21 no.1
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• pp.185-192
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• 2019

Recently, the frequency and magnitude of earthquakes are increasing worldwide. In Korea, the Gyeongju earthquake (2016) and the Pohang earthquake (2017) caused structural damage to many buildings. Since Korea's seismic design standards were revised to three or more stories in 2005, five-story buildings built before the revision are not designed to be earthquake-resistant. In this situation, if strong earthquake occurs in Korea, there will be great damage. To prevent this, seismic retrofit of buildings should be necessary. The seismic retrofit of classical method is mainly used to reduce the displacement generated in the structure by strengthening stiffness and strength. However, since this method increases the base shear force of the structure, it is difficult to apply it to buildings which have weak foundation. Therefore, in this study, we propose the damper system that reduces the response displacement of buildings and suppresses the increase of base shear force by using high damping rubber and steel. And the seismic performance of the damper system is verified through the experiment and the seismic analysis of the structure.

• Nuclear Engineering and Technology
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• v.55 no.3
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• pp.870-875
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• 2023

In this paper, we analyzed the revised guidance on electromagnetic (EM) interference qualification of Regulatory Guide 1.180 (Revision 2), which is published by the U.S. Nuclear Regulatory Commission for electromagnetic compatibility qualification for nuclear safety, by comparing it with that of the previous version. We confirmed that the test methods and the acceptance criteria of both CE101 and CE102 tests for conductive emission and RE102 test for radiating emission are changed in the recently revised Regulatory Guide 1.180 (Revision 2). Furthermore, we found that the revised Regulatory Guide 1.180 provides flexibility in the use of alternative methods for EM interference (EMI) qualification, in that a mix of the various base-standards is technically allowed. In addition, the primary revision of the updated Regulatory. Guide 1.180 is that MIL-STD-461G is to be adopted as the latest base-standard, instead of MIL-STD-461E. To evaluate the influence on EMI qualification for nuclear safety due to the endorsement of MIL-STD-461G, we thoroughly analyzed the modifications in the acceptance criteria and test methods for EMI qualification, and then validated the analyzed effect on the EMI qualification, which is caused by the revision of MIL-STD-461, by performing electromagnetic simulation for equipment under RE102 test.

• International conference on construction engineering and project management
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• 2009.05a
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• pp.1352-1358
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• 2009

As the demand for a convergence between construction technologies and IT is on the rise, as seen in the visualization of U-City construction, studies on the ways in which IT in should be utilized in the building and construction field have been continuously and actively performed. However, there has been almost no development of standardized technology criteria relating to the life cycle of a building (planning, design, construction, and maintenance). That is, there are almost no examples of efforts made to combine construction technology and IT in a fundamental way, considering the environment, the facility, its spatial characteristics, engineering, materials, and structure, aspects that are commonly required not only for interior spaces but also for exterior construction of U-City. Despite the fact that a state-of-the-art infrastructure has been built, and the competency of users with the cutting-edge technology, composite studies on technologies, facilities, services and spaces are still lacking, and basic research on the composite operation method including compatibility and linkage between facilities and services within a U-City has been insufficient as well. It is generally known that by fusing IT with construction technologies, the total period of construction taken can be reduced and construction expenses can be curtailed, while construction quality can be improved. For this reason, it is vital to prepare a standardized base to connect cutting-edge IT with the construction technologies. In preparing such a base, the most urgent issue is to develop standardized technology criteria. The ultimate objective of this research is to establish the technological criteria system required to apply construction-IT fused technologies to U-Cities, and to develop the technological criteria for the design, construction and maintenance of the U-Cities. This paper, whose objective is to establish development strategies for construction-IT fused technologies by way of analyzing the criteria for conventional construction projects, the necessity of criteria for construction-IT fused technologies, and the current status of U-Cities' development, is the underlying research for this purpose. The strategies established are expected to be utilized in establishing the system of criteria for construction-IT fused technologies, and to contribute to a knowledge base in the construction-IT field. In addition, based on the strategies established, criteria for construction-IT fused technologies, such as design criteria and construction standards, will be developed, and by applying these criteria and standards, the ultimate objectives of U-Cities, which are the enhancement of urban competitiveness and the satisfaction of residents, will be attained

• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.141-154
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• 2014

The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.

• Journal of Korean Society of Transportation
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• v.23 no.6 s.84
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• pp.7-18
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• 2005

Currently, design speed selection is chosen by highway function, terrain type and area type. But some standards in classifing highway function let designer decide design speed in an arbitrary manner and too rough a highway function classification system leads to a road function which can not reflect road design, and some ambiguity of terrain type leads to a road which can not reflect land use pattern. Highway design based on traffic volume level without considering area type can result high construction cost. This research paper provides new highway design standards which are based on the refinement of highway design speed selection procedure. The new design speed is summarized to be determined by a more detailed highway function, terrain type, and area type that were made considering South Korean characteristics. The new highway function is established by adopting highway function reclassification and design volumes and rural town center reclassification and new design standards for terrain type selection are developed in this research by analyzing South Korean GIS Data Base obtained over the national government offices.