• 산업융합연구
• /
• 제20권12호
• /
• pp.59-70
• /
• 2022

본 연구는 동일한 시장정보에 대하여 이익과 손실이라는 회계정보의 특성차이에 따라 회계이익에 반영되는 민감도가 차별적인지를 검증하였다. 이를 위해 Basu의 조건부 보수주의 측정치 및 Ball and Shivakumar의 보수주의 측정치를 활용하여 2012년부터 2020년까지 유가증권시장 및 코스닥시장에 상장된 비금융 상장기업 11,462개의 기업-연도별 자료를 분석대상으로 시장정보와 회계정보의 조합에 따라 회계이익 민감도를 분석하였다. 연구결과 경제적 이익에 대하여 이익기업과 손실기업 모두 지연 인식하는 것으로 나타난 반면, 경제적 손실에 대하여 손실기업은 신속하게 인식하고, 이익기업은 지연 인식하는 경향이 있음을 확인하였다. 이익기업과 비교하여 손실기업은 경제적 이익을 지연 인식하는 반면, 경제적 손실은 조기 인식함으로써 더욱 엄격한 보수주의가 적용되는 것을 확인하였다. 손실기업은 시장정보에 민감하게 반응하는 반면, 이익기업은 시장정보에 민감하게 반응하지 않음을 검증함으로써 시장정보와 회계정보의 결합효과와 비대칭적 적시성 간의 인과성에 대한 실증자료를 제공하고 있다.

• 한국농공학회지
• /
• 제11권1호
• /
• pp.1604-1615
• /
• 1969

본(本) 실험(實驗)은 cement mortar를 고산용액에 침지(浸漬)시켜 산(酸)의 작용(作用)에 의(依)한 모르타르의 부식(腐蝕)이 모르타르의 물리적성질(物理的性質)에 미치는 영향(影響)을 구명(究明)하여 보다 내산성(耐酸性) 모르타르 또는 콘크리트의 배합설계(配合設計)에 기초자료(基礎資料)를 제시(提示)하고저 시도(試圖)하였던 바 그 결과(結果)를 요약(要約)하면 다음과 같다. 가. 공시체(供試體)는 5cm 입방체(立方體)의 모르타르로서 그 배합비(配合比)(중량(重量))는 1:1, 1:3, 1:5, 1:7, 1:10의 5종(種)을 제작(製作) 사용(使用)하였다. 나. 물리시험(物理試驗)에서는 재령(材令) 7일(日), 28일(日), 3개월(個月), 6개월(個月)의 압축강도시험(壓縮强度試驗)과 5시간(時間) 자비(煮沸)의 흡수율시험(吸水率試驗)을 하였다. 다. 산성시험(酸性試驗)에서는 0.1N-Hcl 용액(溶液)을 사용(使用)하고 7일간격(日間隔)으로 감량(減量)을 7주간(週間) 계속측정(繼續測定)하였다. 라. 물리적(物理的) 제성질(諸性質)인 배합비(配合比), w/c/비(比), 흡수율(吸水率), 압축강도(壓縮强度) 및 밀도간(密度間)의 상호관계(相互關係)는 다음식(式)으로 표시(表示)되었다. 1. 배합비(配合比)와 흡수율(吸水率)과의 관계(關係) Y=1.036X+13.53 여기서 Y : 흡수율(吸水率)(%), X: 배합비(配合比) 2. 배합비(配合比)와 w/c 비(比)와의 관계(關係) Y=0.214+0.204X 여기서 Y:w/c 비(比), X: 배합비(配合比) 3. w/c 비(比)와 흡수율(吸水率)과의 관계(關係) Y=5.01X+12.53 여기서 Y: 흡수율(吸水率)(%) X: w/c비(比) 4. 밀도(密度)와 흡수율(吸水率)과의 관계(關係) Y=50.6-0.0176X 여기서 Y: 흡수율(吸水率)(%) X: 밀도(密度)($kg/m^3$) 5. 밀도(密度)와 w/c 비(比)와의 관계(關係) Y=5.46-0.0024X 여기서 Y: w/c비(比) X: 밀도(密度)($kg/m^3$) 마. 7주간(週間) 0.1N-HCl 용액(溶液)에 침지후(浸漬後) 감량(減量)의 범위(範圍)는 배합비(配合比) 1:1에서 20.4%(最小), 1:10에서 9%(最大)이였다. 바. 감량(減量)과 물리적(物理的) 제성질(諸性質)과의 관계(關係)는 다음식(式)으로 표시(表示)되었다. 1. 감량(減量)과 배합비(配合比)와의 관계(關係) Y=8.59X+8.63 여기서 Y: 감량(減量)(%) X: 배합비(配合比)

• 대한예방한의학회지
• /
• 제18권1호
• /
• pp.125-138
• /
• 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.

• 한국가금학회지
• /
• 제10권1호
• /
• pp.46-52
• /
• 1983

사료급여량이 옥수수와 대두박의 TME(AM $E_{F}$ )와 TME(AM $E_{FC}$ )가에 미치는 영향과 사료의 형태(단미와 배합)가 옥수수의 TME가에 미치는 영향을 검토하고자 실시한 결과는 다음과 같다. 1. 옥수수 대두박의 AME, AM $E_{F}$ 가는 공히 각급이수준간 현저한 유의차(P＜.05)가 있었으며, 특히 50mg 급이수준에서 옥수수, 대두박 공히 가장 높았다. 반면 옥수수의 AME 가는 50과 75mg 합이수준간에는 유의차(P＞.05)가 없었다. 2. 옥수수의 TME와 AM $E_{FC}$ 가는 각 급이수준간 유의차가 없었던(P＞.05) 반면 대두박은 각 수준간 현저한 차가(P＜.05) 있었다. 5 mg 급이수준에서 대두박의 AM $E_{FC}$ TME 가가 가장 높은 사실은 특히 대두박의 경우에는 TME 측정상 문제점이 있음을 지적하는 것이다. 3. 단미 또는 배합사료 형태로 측정한 옥수수의 TME가는 두 형태간 유의성은 없었다. (P＞.05)

• Journal of Electrical Engineering and Technology
• /
• 제10권1호
• /
• pp.1-7
• /
• 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.

• 대한기계학회논문집B
• /
• 제27권10호
• /
• pp.1412-1419
• /
• 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.

• 전력전자학회논문지
• /
• 제21권5호
• /
• pp.434-441
• /
• 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
• /
• 제12권2호
• /
• pp.738-750
• /
• 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
• /
• 제18권9호
• /
• pp.1668-1679
• /
• 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.

• 한국염색가공학회지
• /
• 제22권4호
• /
• pp.349-355
• /
• 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.