• The Journal of the Korea Contents Association
• /
• v.20 no.10
• /
• pp.750-759
• /
• 2020

This study examine the relation between additional disclosure information of external audits details on consolidated financial statements, audit hours, and audit fees. The results of the analysis of listed companies that disclosed consolidated financial statements from 2014 to 2016 are as follows. First, the additional disclosures of the consolidated financial statements external audit is positively associated with the audit hours of the auditor. This result can be interpreted that the additional disclosure of the consolidated audit information is based on the incentive to provide useful information of auditor. Second, the audit fees of the auditors for additional disclosures in the consolidated financial statements were not significantly related. This suggests that, the additional disclosure of the consolidated audit practice is not based on the auditor's perception of the audit risk. This study provides that information on the external audit details of audit reports and consolidated audit reports is distinguished and disclosed, providing useful information to researchers. In addition, this study suggests policy implications by demonstrating that disclosure of the details of the external audit of the consolidated financial statements is based on the auditors' incentive to provide useful information.

• Journal of Korean Society of Steel Construction
• /
• v.22 no.4
• /
• pp.305-312
• /
• 2010

The objective of this paper is to examine the structural performance of steel moment-resisting frames on the various connection details of Seismic Wide-flanged Beam-to-Rectangular Steel Tube Column connections. Although compared to an H-shaped steel tube, a rectangular steel tube has many advantages and is more efficient, its application is limited due to the lack of experience in using it and the connection details. Existing steel moment connections using the rectangular steel tube are mainly used through plate diaphragms. The processing of construction of the rectangular steel tube is so complicated that it is hard to apply it in the field. In this study, the structural performance and the earthquake capacity of the connection details that do not cut the rectangular steel tube column were investigated. A comparative analysis of the strength, rigidity, and energy absorption capacity of the welded connection details using an end-plate and a haunch was also performed.

• Land and Housing Review
• /
• v.3 no.2
• /
• pp.195-202
• /
• 2012

This paper summarizes the seismic performance of two shear walls with different reinforcement details in boundary elements. One is a special shear wall designed by KBC2009 and the other is a shear wall with improved reinforcement details in boundary elements, which is a newly proposed type of special shear wall. Experimental tests under cyclic reversed loading were carried out with two 2/3 scale shear walls which were modelled from the lower part of seismic-resisting shear wall in 22-stories wall-slab apartment building. The experimental results show that seismic performance of shear wall with improved reinforcement details was almost similar to that of special shear wall with respect to the moment-drift ratio. However, energy dissipation capacity and ductility were slightly different. Also, shear wall with improved reinforcement details in boundary elements satisfied the inter-story drift limit of 1.5% from KBC2009.

• Journal of the Earthquake Engineering Society of Korea
• /
• v.19 no.4
• /
• pp.195-205
• /
• 2015

Various non-seismic tie details are frequently used for one- and two-story small buildings because the seismic demand on their deformation capacities is not relatively significant. To evaluate the effects of the non-seismic tie details on the seismic performance of reinforced concrete columns, six square columns with a cross section of $400{\times}400mm$ and six rectangular columns with a cross section of $250{\times}640mm$ were tested. The anchorage details at both ends and spacing of tie hoops, along with the cross-sectional shape and the magnitude of axial load, were considered as the primary test parameters. Test results showed that square columns had higher stiffness and lower lateral deformation rather than rectangular columns. Both lap spliced tie and U-shaped tie provided comparable or improved seismic performance to $90^{\circ}$ hook tie in terms of maximum strength, ductility, and energy dissipation. The predicted curves with modeling parameters in ASCE41-13 were conservative for test results of lap spliced tie and U-shaped tie specimens since plastic behavior after flexural yielding could not be considered. For economical design, ASCE41-13 should be revised with various test results of tie details.

• The Research Journal of the Costume Culture
• /
• v.29 no.1
• /
• pp.28-47
• /
• 2021

The purpose of this study is to provide basic data to assist students and industrial designers in fashion by examining the trend of designing women's wear with the SCAMPER method. In the research, the seven types of SCAMPER methods for fashion design were classified based on the previous studies. From 2010 S/S to 2020 S/S, data from 5,149 photographs were collected through overlapping checks and classified by SCAMPER method type. Data analysis was performed using SPSS 25.0 for frequency analysis. As a result, in the SCAMPER "combine" method, more than two items were combined, or structural details were combined with items. In the most applied "adapt" method was involved imitating similar images, or natural forms, or other objects. The "modify" method was applied by changing the shape of some details in basic fashion items. The "magnify" method was applied by enlarging, elongating, or elevating some details of fashion items. The "minify" method was applied by minimizing, shortening, or lowering some details of basic fashion. The method of "put to other use" was expressed throughout the clothing by using non-fabric or trimmings such as metal, beads, and strings. The "rearrange" method was applied by repositioning the top and bottom, front and back, or outside and inside in fashion items and in details. The "reverse" method was applied by reversing the style of fashion, mix-and-match fabric, or switching the gender of the fashion items.

• Journal of Biomedical Engineering Research
• /
• v.44 no.5
• /
• pp.315-323
• /
• 2023

The objective of this study is to identify the selective application targets for reporting on details of supply of class 1 and 2 medical devices as part of the improvement of the reports on details of supply of medical device system, and to analyze its effectiveness. Therapeutic materials covered by health insurance and secondhand medical devices were chosen based on the transparency of health insurance coverage and the management of medical device distribution. As a result, approximately 85% of groups can be excluded from the reporting requirements compared to reporting all items under Class 1 and 2 medical devices. This is expected to enhance the efficiency of supply reporting tasks. Additionally, the information on supply details managed by the regulatory authority can be utilized for statistical analysis and periodic monitoring, serving as fundamental data for the development of medical device-related policies and research in the field of medical devices.

• Proceedings of the Korea Concrete Institute Conference
• /
• 1998.04b
• /
• pp.525-530
• /
• 1998

The objective of this experiment is to observe the elastic and inelastic behaviors of high-rise reinforced concrete frames with nonseimic details. To do this, a building frame designed according to Korean seismic code and detailed in the Korean conventional manner was selected. An 1:12 scale plane frame model was manufactured according law. Reversed lateral load tests and monotonic push-over test were performed under the displacement control. To simulate the earthquake effect, the lateral force distribution was maintained to be an inversed triangular by using whiffle tree. From the tests, story displacements, lateral story forces, local plastic rotations and the relations between inter-story drift versus story shear are obtained. Based on the test results, conclusions on the characteristics of the elastic and behaviors of a high-rise reinforced concrete frame with nonseismic details are drawn.

• Proceedings of the Korea Concrete Institute Conference
• /
• 2001.05a
• /
• pp.553-558
• /
• 2001

Recent destructive seismic events demonstrated the importance of mitigating human casualties and serious property damages in design and construction of structures. The Korean Bridge Design Specifications (1992) adopted seismic design requirements based on the AASHTO specification, and minor modification was made in 2000. The longitudinal steel connection of reinforced concrete bridge column is sometimes practically unavoidable. The longitudinal reinforcement details affect seismic performance such as flexural failure and shear failure. This research aims to develop longitudinal steel connection details with confinement steel by experimental study for seismic performance of reinforced concrete bridge columns. Quasi-static test under three different axial load levels was conducted for 12 spiral column specimens. All the column specimens had the same aspect ratio of 3.5. The column specimens were transversely reinforced with spiral and with five different longitudinal steel connection. The final objective of this study is to suggest appropriate longitudinal reinforcement connection details for the limited ductility design concept and improve construction quality.

• Journal of the Korean housing association
• /
• v.16 no.6
• /
• pp.47-54
• /
• 2005

By 2019, Korea is expected to be an aged society, age group of 65 and older being over $14\%$ of the total population, considering their rapid increase today. Also the phenomenon of population structure are accelerated by a low birth rate and long life span. This study was intended to find out the inconvenient details in houses pointed out by the elderly. This survey was taken by trained interviewers from the people of ages 65 and older living in Daejeon city. Statistical analysis was implemented from 583 appropriate data out of 624 questionnaires using (SPSS PC+ 10.0). The results were as follows. The elderly were put to inconvenience noises in room, old facility in living room and outmoded facility in kitchen and bathroom in detached house. And they were put to inconvenience the size of room, living room and bathroom and old-fashioned facility in kitchen in apartment. The stairway and bathroom in detached house and balcony, elevator and bathroom in apartment were pointed out dangerous spaces in house.

• Proceedings of the Korea Concrete Institute Conference
• /
• 2001.11a
• /
• pp.65-70
• /
• 2001

The compression toe of structural wall is designed to resist the axial compression and shear force caused by wind or earthquake. The performance of shear wall used in tall building is highly influenced by combined shear and axial force. For this reason, it is possible to result in local brittle failure because of concentrated damage in the potential plastic hinge region under severe earthquake. Thus, it is necessary to establish the lateral confinement details at the plastic hinge of shear wall so that shear wall can behave a ductile manner, The objective of this study is to evaluate the seismic performance of L-shaped walls with different confinement details. For this purpose, three wall specimens were tested experimentally and also analyzed using Nonlinear FEM package.