• Journal of Industrial Convergence
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• v.20 no.12
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• pp.59-70
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• 2022

This study investigates the sensitivity reflected in the accounting earnings differs according to the difference in the characteristics of accounting information such as profit and loss for the same market information. For this, market information and accounting data were analyzed for 11,462 non-financial listed companies listed on the KOSPI and KOSDAQ markets from 2012 to 2020 by using Basu's measurement of conditional conservatism and Ball and Shivakumar's measurement of conservatism. Accounting earnings sensitivity was analyzed according to the combination of information. As a result of the study, it was confirmed that both earnings and losses corporates recognize losses with delay, while losses are recognized quickly by loss corporates and delayed recognition by earnings companies. It was confirmed that more strict conservatism was applied to the losses corporates compared to the earnings corporates by delaying the recognition of earnings while the early recognition of the losses. It provides empirical data on the causality between the asymmetric timeliness and the combined effect of market information and accounting information by verifying that the losses corporates responds sensitively to market information while the earnings corporates does not react sensitively to the market information.

• Magazine of the Korean Society of Agricultural Engineers
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• v.11 no.1
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• pp.1604-1615
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• 1969

This experiment was carried out as one of the basic studies to improve the acid resistance of concrete and it was conducted to investigate some relations among physical properties such as basorption, ratio of water to cement, compressive strength, density and ratio of mix to weight losses of mortar when exposed to 0.1 N solution of hydrochrolic acid. The results obtained from the limited data secured so far in this experiment are summarized as follows: 1. The specimens used in the experiment were made of 5 cubic centimeters of mortar having such various ratios of mix by weight as 1 : 1, 1 : 3, 1 : 5, 1 : 7, 1 : 10. 2. Physical tests included compressive strengths at 7 days, 28 days, 3 months, and 6 month, and 5 hour boiling absorption test. 3. In acid test, every specimen was immersed into 0.1 N solution of hydrochrolic acid. The specimens exposed to the acid solution were weighed to determine the weight losses of the acid-corroded at one week interval for 7 weeks exposure, and the old acid solutions were also changed to fresh one when weighed the weight losses by acid attack at one week interval. 4. The correlative relations were found among physical properties and they are expressed by certain formulas as follows; i) Relation between ratio of mix and absorption Y = 1.036x + 13.53 where Y: absorption(%) X: ratio of mix ii) Relation between ratio of mix and ratio of water-cement Y = 0.204x + 0.214 where Y: ratio of water-cement. X: ratio of mix iii) Relation between ratio of water-cement and absorption Y = 5.01x + 12.53 where Y: absorption(%). X: ratio of water-cement iv) Relation between density and absorption Y = 50.6 - 0.0176X where Y: absorption(%). X: density($kg/m^3$) v) Relation between density and ratio of water cement Y = 7.2183 - 0.0033X where Y: ratio of water-cement . X: density($kg/m^3$) 5. After completing the acid exposure test the specimens were corroded and , the per cent ranges of weight losses varies from a minimum of 20.4 per cent at a 1 : 1 mix to a maximum of 92.0 per cent at a 1:10 mix 6. The correlative relations of physical properties of mortar to weight losses by acid attak were found and they are also expressed by certain formulas as follows: i) Relation between weight losses and ratio of mix Y = 8.59X + 8.63 where Y: weight losses(%), X: ratio of mix ii) Relation between wieght losses and absorption Y = 0.121x + 12.43 where Y: absorption(%). X: weight losses(%) iii) Relation between weight losses and ratio of w/c Y = 0.0226X + 0.07 where Y: ratio of w/c X: weight losses(%) iv) Relation between weight losses and compressive strength LogY = 3.6097 - 0.05058X + 0.00022$X^2$ where Y: compressive strength ($kg/cm^3$) X: weight losses(%) v) Relation between weight losses and density Y = 2153.1 - 6.62X where Y: density($kg/m^3$) X: weigh losses(%) 7. In order to make better acid resistant mortar, it could be concluded that a 1 : 3 mix or richer mixes, adequate mixing water to minnimize the ratio of water-cement considering the workability, 16 per cent or less absorption by 5 hour boiling water, 1,800 kilogram per cubic meter or denser density by absolute weight base and 200 kilogram per square meter or compressive strength at 20 day, etc are required so as to obtain acid-resistant mortar. In addition to the above, it might be recommonded to select the fine aggregate and to use better equipments such as a mechanical vibrator, a mechanical mixer etc. in concrete manufacturing works.

• Journal of Society of Preventive Korean Medicine
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• v.18 no.1
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• pp.125-138
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• 2014

Objective : Polycan, exopolymers purified from Aureobasidium pullulans SM-2001 and calcium gluconate have been showed favorable inhibitory effects on the periodontitis and related alveolar bone losses through antioxidant and anti-inflammatory activities, respectively. In the present study, we intended to observe the possible synergic effects of mixed formula consisted of Polycan and calcium gluconate on ligation-induced experimental periodontitis and related alveolar bone losses in rats, and to select the fittest compositions for further developing as effective agents to ameliorate periodontal diseases. Method : Experiments were conducted as two separated two tests - first is synergic effects of Polycan and calcium gluconate 1:1, 1:9 and 9:1 mixtures, and second is 1:99, 2:98, 4:96, 8:92 and 1:9 mixtures. Experimental periodontal diseases were induced by ligature placed around the cervix of upper left incisior teeth of rats. One day after ligation placements, 200mg/kg of each single or mixed formulas of Polycan or/and calcium gluconate were orally administered for 10 days. The changes on the alveolar bone loss index and maxillary bone mineral density (BMD) were observed for detecting alveolar bone losses, and for anti-inflammatory effects, myeloperoxidase (MPO) activities and proinflammatory cytokine (tumor necrosis factor; TNF-${\alpha}$) contents were also evaluated in gingival tissues around ligature placed incisior teeth. The results of mixtures were compared with those of singe Polycan and calcium gluconate treated rat. Results : Each single or mixed formulas of Polycan or/and calcium gluconate favorably and significantly inhibited the inflammatory changes. The inhibitory effects of mixed formula consisted of Polycan and calcium gluconate 1:9 showed against periodontitis and related alveolar bone losses as compared with those of each Polycan and calcium gluconate single formula (p<0.05). In second experiment, Polycan and calcium gluconate 2:98, 4:96, 8:92 and 1:9 mixed formulas also showed significant increased anti-inflammatory and inhibitory effects against alveolar bone losses as compared with those of each single formula. Among them, Polycan and calcium gluconate 2:98 showed the highest efficacy against to ligation-induced experimental periodontitis and related alveolar bone losses. Conclusion : The results obtained in this study suggest that appropriated mixtures of Polycan and calcium gluconate showed synergic inhibitory effects against ligation-induced experimental periodontitis and related alveolar bone losses in rats. Moreover, Polycan and calcium gluconate 2:98 showed the highest efficacies in this experiment, suggesting the fittest composition for further developing as effective agents to ameliorate periodontal diseases.

• Korean Journal of Poultry Science
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• v.10 no.1
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• pp.46-52
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• 1983

The study was carried out to examine factors affecting metabolic plus endogenous one.9y (FEm＋UEe) losses by adult roosters. Experiment one was performed to examine the effect of excreta collecting period and Experiment two, of feeding soluble carbohydrates (corn starch and glucose) to birds on FEm＋UEe losses. The results obtained were as follows : 1. The excreta voided, energy and energy losses by the roosters during collecting period II (24-48hr) were generally higher than those of period I, at though there was no significant difference (P＞.05). 2. There was not found correlationship between body weight (X) and excreta voided, energy and nitrogen losses IY) (P＞.05). The fact supported that body weight of birds did noy affect the losses of FEm＋UEe by adult rooster. 3. The feeding of glucose and mixture (corn starch＋glucose) decresed excreta voided, energy and nitrogen losses significantly (P＜.05) comparing with those of unfed birds. 4. The excreta voided, and nitrogen loss of birdsfed corn starch were much lower thu those of unfed birds. Fact that FEm＋UEe losses was not significantly different (P＞.05) between birds fed corn starch and unfed birds was indicative that apparent digestibility of corn starch was much lower than that of glucose ana mixture. 5. Nitrogen loss of fed birds was greatly reduced comparing with that of fed birds. The finding was indicative that the carbohydrates input was ultilized to supplemented energy loss through the catabolism of body tissue during fasting.

• Journal of Electrical Engineering and Technology
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• v.10 no.1
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• pp.1-7
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• 2015

The industry has rapidly growth and energy supply technology advanced are become main factor which to contribute of the harmonic losses. This problem is one aspect that may affect the capability of the transmission line and also to the efficiency of electricity. This paper proposes a new scheme to allocate the cost pertaining to transmission loss due to harmonics. The proposed method, called as Generalized Harmonic Distribution Factor, uses the principle of proportional sharing method to allocate the losses among the transmission users especially for industry consumers. The IEEE 14- and 30 bus test system is used to compare the proposed method with existing method. The results showed that the proposed method provided a scheme better in allocating the cost of transmission loss, which could encourage the users to minimize the losses.

• Transactions of the Korean Society of Mechanical Engineers B
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• v.27 no.10
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• pp.1412-1419
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• 2003

Heat regenerator occupied by regenerative materials improves thermal efficiency of combustion system through the recovery of sensible heat of exhaust gases. By using one-dimensional two-phase fluid dynamics model, the unsteady thermal flow of regenerator with spherical particles, was numerically analyzed to evaluate the heat transfer and pressure losses and to derive the design parameter for heat regenerator. It is confirmed that the computational results, such as air preheat temperature, exhausted gases outlet temperature, and pressure losses, agreed well with the experimental data. The thermal flow in heat regenerator varies with porosity, configuration of regenerator and diameter of regenerative particle. As the gas velocity increases with decreasing the cross-sectional area of the regenerator, the heat transfer between gas and particle enhances and pressure losses decrease. As particle diameter decreases, the air is preheated higher and the exhaust gases are cooled lower with the increase of pressure losses. Assuming a given exhaust gases temperature at the regenerator outlet, the regenerator need to be linearly lengthened with inlet Reynolds number of exhaust gases, which is defined as a regenerator design parameter.

• The Transactions of the Korean Institute of Power Electronics
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• v.21 no.5
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• pp.434-441
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• 2016

This paper deals with transformer turns ratio design with the consideration of loss minimization in isolated bidirectional DC-DC converter. Generally, the rms value of current, magnitude of current at switching instance, and duty ratio of a converter vary according to the turns ratio of an isolation transformer in the converter under the same voltages and output power level. Therefore, the transformer turns ratio has an effect on the total loss in a converter. The switching and conduction losses of IGBTs and MOSFETs consisting of dual-active bridge converter are analyzed, and iron and copper losses in an isolation transformer and inductor are calculated. Total losses are calculated and measured in cases of four different transformer turns ratios through simulation and experiment with 3-kW converter, and an optimum turns ratio that provides minimum losses is found. The usefulness of the proposed transformer turns ratio design approach is verified through simulation and experimental results.

• Journal of Electrical Engineering and Technology
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• v.12 no.2
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• pp.738-750
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• 2017

In this paper, carrier-based pulse width modulation (CBPWM), space vector PWM (SVPWM) and reduced switching losses PWM (RSLPWM) for the three-level neutral point clamped (NPC) inverter are introduced. In the case of the neutral point (NP) potential (NPP) offset, an asymmetric disposition PWM (ASPDPWM) strategy is proposed, which can output PWM sequences correctly and suppress the lower order harmonics of the inverter effectively. An NPP balance strategy based on carrier based PWM (CBPWM) is analyzed. A hybrid modulation strategy combining RSLPWM and the NPP balance based on CBPWM is proposed, and hysteresis control is adopted to switch between the two modulation strategies. An experimental prototype of the three-level NPC inverter is built. The effectiveness of the hybrid modulation is verified with a resistance-inductance load and a permanent magnetic synchronous motor (PMSM) load, respectively. The experimental results show that reduced switching losses and an acceptable NPP can be effectively achieved in the hybrid modulation strategy.

• Journal of Mechanical Science and Technology
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• v.18 no.9
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• pp.1668-1679
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• 2004

The design of an axial piston pump for electro-hydrostatic transmission systems requires accurate information where and how much the internal friction and flow losses are produced. This study is particularly focused on the friction losses of a bent-axis type hydraulic piston pump, aiming at finding out which design factors influence its torque efficiency most significantly. To this end, the friction coefficients of the pump parts such as piston heads, spherical joints, shaft bearings, and valve plate were experimentally identified by a specially constructed tribometer. Applying the experimental data to the equations of motion for pistons as well as to the theoretical friction models for the pump parts, the friction torques produced by them were computed. The accuracy of the computed results was confirmed by the comparison with the practical input torque of the pump. In this paper, it is shown that the viscous friction forces on the valve plate and input shaft bearing are the primary source of the friction losses of the bent-axis type pump, while the friction forces and moments on the piston are of little significance.

• Textile Coloration and Finishing
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• v.22 no.4
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• pp.349-355
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• 2010

To investigate the half-degumming of raw silk, the degumming was carried out with soap or sodium carbonate or sodium bicarbonate and some mixed agents at $80^{\circ}C$ for 15 and 30 minutes. With soap of 20~25%o.w.f. degumming losses were about 7~12%. Degumming losses with sodium carbonate of 2~5%o.w.f. were about 6~15%. And about 6~12% wright losses were observed in the degumming with sodium bicarbonate of 20~30%o.w.f. In the degumming with the mixed degumming agents of soap and sodium carbonate, degumming losses were 9~15% with 5%o.w.f. soap and 2~5%o.w.f. sodium carbonate. Sodium carbonate was more effective on the removal of sericin from raw silk than soap. During drying generally half degummed silk yarns stuck together to result in harsh and hard lumps by the adhesion and solidification of the residue sericin of partially degummed silk. Sodium hydrosulfite in degumming agent effectively protected the adhesion of half degummed silk yarns.