• Journal of Convergence Society for SMB
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• v.3 no.2
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• pp.1-8
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• 2013

This study examine the relation between small and medium firm's stability and tax avoidance. We use some financial data of small and medium IT firms in KOSDAQ during 2001 to 2009. Following previous research(Desai and Dhamapala 2006), we estimate corporate tax avoidance. And we use quick ratio and current ratio as a short-term stability and equity ratio as a long-term stability. Empirical results follows as. First, It was not significant statistically between short-term stability and corporate tax avoidance. Second, it was significant statistically between the long-term stability and corporate. As corporate tax avoidance increases, the long-term stability(equity ratio) was low. Our analysis provides the empirical evidence between long-term stability and tax avoidance. It offers implications of corporate tax avoidance to small and medium IT firms in KOSDAQ. But this results is difficult generalization because of sample limits.

• Geotechnical Engineering
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• v.14 no.2
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• pp.55-66
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• 1998

The purpose of this paper is to formulate and apply the stability analysis of toppling failure by considering the variation of discontinuity characteristics, slope geometry, and loading conditions. The stability condition on toppling failure of rock slope is mainly iuluenced by the dip angle $\alpha_B$ and H/t ratio. In order to check toppling failures in design, the stability charts composed of dip angle $\alpha_B$ versus H/t ratio have been constructed in the paper. In general, smaller dip angle $\alpha_B$ and smaller dip angle $\alpha_B$ and smaller H/T ratio give safer condition. The suggested curves change rapidly at the chitical point around the sone, H/t=4~6. The stable zone in stability charles becomes smaller due to step angle $\data$.

• Transactions of the Korean Society of Mechanical Engineers B
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• v.27 no.8
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• pp.1122-1133
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• 2003

Numerical characteristics of implicit upwind schemes, such as upwind ADI, line Gauss-Seidel (LGS) and point Gauss-Seidel (LU) algorithms, for Navier-Stokes equations have been investigated. Time-derivative preconditioning method was applied for efficient convergence at low Mach/Reynolds number regime as well as at large grid aspect ratios. All the algorithms were expressed in approximate factorization form and von Neumann stability analysis was performed to identify stability characteristics of the above algorithms in the presence of high grid aspect ratios. Stability analysis showed that for high aspect ratio computations, the ADI and LGS algorithms showed efficient damping effect up to moderate aspect ratio if we adopt viscous preconditioning based on min-CFL/max-VNN time-step definition. The LU algorithm, on the other hand, showed serious deterioration in stability characteristics as the grid aspect ratio increases. Computations for several practical applications also verified these results.

• Journal of Environmental Science International
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• v.28 no.9
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• pp.719-727
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• 2019

In this study, the effect on the stability of Aerobic Granular Sludge (AGS) with different Carbon/Nitrogen (C/N) ratios was investigated. The C/N ratios were controlled to 10.0, 7.5, 5.0, and 2.5 using the sequencing batch reactor, and the results showed that the removal efficiency of organic matter and total nitrogen decreased simultaneously with the decrease of C/N ratio. The removal efficiency of organic matter and total nitrogen at C/N ratio of 2.5 was 70.7% and 52.3% respectively. In addition, the AGS/mixed liquor suspended solids (MLSS) ratio showed a tendency to decrease from 85.7% to 73.7%, while the sludge volume index showed a tendency to increase from 82 mL/g to 102 mL/g as the C/N ratio decreased. At the same time, the apparent deviation of polysaccharide (PS) content in extracellular polymeric substances was observed, and polysaccharides/protein (PS/PN) ratio decreased from 0.62 to 0.31 as the C/N ratio decreased. Optical microscope observations showed that the reduction in C/N ratio caused the growth of filamentous bacteria and significantly affected the stability of AGS.

• International journal of steel structures
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• v.18 no.4
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• pp.1306-1317
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• 2018

For determining the in-plane buckling resistance of a concrete-filled steel tubular (CFST) arch, the current technical code GB50923-2013 specifies the use of an equivalent beam-column method which ignores the effect of rise-to-span ratio. This may induce a gap between the calculated result and actual stability capacity. In this study, a FE model is used to predict the buckling behavior of CFST truss arches subjected to uniformly distributed loads. The influence of rise-to-span ratio on the capacity of truss arches is investigated, and it is found that the stability capacity reduces as rise-to-span ratio declines. Besides, the calculations of equivalent slenderness ratio for different truss sections are made to consider the effect of shear deformation. Moreover, based on FE results, a new design equation is proposed to predict the in-plane strength of CFST parabolic truss arches under uniformly distributed loads.

• Progress in Superconductivity and Cryogenics
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• v.1 no.2
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• pp.43-48
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• 1999

The normal zone propagation (NZP) velocity and V-I characteristics of two Bi-2223 pancake coils with different Ag/SC ratio were investigated based on the experimental results and broad resistive transition were obesved in two coils. The measured NZP velocity of coil was found to be faster due to increase of Ag/SC ratio, and agree well with calculated data from two dimensional heat balance equation.

• Journal of the Korean Society of Food Science and Nutrition
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• v.28 no.6
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• pp.1212-1219
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• 1999

The oils were extracted from the mixture of roasted(for 20 min at 190oC) perilla seeds(RPS) and roasted (commercially) peanuts(RPN) by solvent extraction(SE) and mechanical expression(ME). The effects of mixing ratio on physicochemical characteristics and oxidative stability of their oils were investigated. Yields of both SE and ME oils were increased as the RPN ratio in the mixture increased. In all the SE and ME oils, the major fatty acids were oleic, linoleic and linolenic acid, and total saturated fatty acids increased gradually, but total unsaturated fatty acids decreased gradually as the RPN ratio in the mixture was increased. The specific gravity and refractive index of both SE and ME oils decreased as the RPN ratio in the mixture was increased. Acid value, saponification value and iodine value of SE oils decreased as the RPN ratio in the mixture increased, whereas acid value and iodine value of ME oils decreased and saponification value increased. The colors of ME oils were darker brownish than SE oils. The oxidative stability of SE oils was decreased as the RPN ratio in the mixture increased, whereas that of ME oils was increased. Sensory evaluation of all the oils extracted from the mixture with various mixing ratio showed significant differences in flavor, taste, color and overall acceptance(p<0.01). The oil extracted from the mixture of the mixing ratio of 8:2(RPS:RPN) showed slightly higher preference regardless of extraction method.

• Journal of ILASS-Korea
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• v.4 no.1
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• pp.55-61
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• 1999

The first maximum point in the stability curve of liquid jet, i.e., the critical point is associated with the critical Reynolds number. This critical Reynolds number should be predicted by simple means. In this work, the critical Reynolds number in the stability curve of liquid jet are predicted using the empirical correlations and the experimental data reported in the literatures. The critical Reynolds number was found to be a function of the Ohnesorge number, nozzle lengh-to-diameter ratio, ambient Weber number and nozzle inlet type. An empirical correlation for the critical Reynolds number as a function of the Ohnesorge number and nozzle length-to-diameter ratio is newly proposed here. Although an empirical correlation proposed in this work may not be universal because of excluding the effects of ambient pressure and nozzle inlet type, it has reasonably agrees with the measured critical Reynolds number.

• Journal of the Korean Applied Science and Technology
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• v.28 no.1
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• pp.95-101
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• 2011

We estimated on the stability of W/O type emulsified fuel using by capacitance sensor, so it concluded the following conclusions. For the first 24 hours, prepared emulsified fuel reveals phase separation ratio of 5%, maintains stable status which verifies the stability of emulsified fuel. Adding more water increases the phase separation ratio rapidly, and adding more surfactant displays stable emulsification. Adding water causes larger size of water droplet diameter, and adding surfactant mixture causes smaller size of water droplet diameter. In conclusion, the size of W/O type emulsified fuel water droplet diameter is directly related to the volume of surfactant, and density of water droplet diameter changes thedistribution according to water contents.

• 한국연소학회:학술대회논문집
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• 2001.11a
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• pp.97-103
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• 2001

The characteristics of flame stability have been studied experimentally using a slot burner. The blowout conditions of a fuel-lean premixed laminar flame, which is located in the middle of fuel-rich premixed laminar flames, are identified for propane, ethylene, and methane flames. The fuel-rich flames could stabilize the fuel-lean flame for the equivalence ratio as low as 0.2. The laminar flame speed along with the heat release rate is likely to be the important factor in stabilizing a fuel-lean flame. The increase of heat release rate on a fuel-rich flame lowers the equivalence ratio limit for the stable fuel-lean flames. The stability of fuel-lean flames, however, was not sensitive to the equivalence ratio of a fuel-rich flame.