• 제목/요약/키워드: TOP

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미국기업의 CSR 활동에 애널리스트가 미치는 영향에 관한 연구 (The Impact of Analyst Expectations and Coverage on CSR Engagement of U.S. Firms)

  • 안혜성;강일주
    • 무역학회지
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    • 제46권2호
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    • pp.245-262
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    • 2021
  • Despite the numerous advantages that CSR engagement can potentially offer, top managers may not always be willing to invest in CSR as they are expected to meet expectations of external constituents in the short run. Given that financial analysts' expectations are important short-term performance targets that top managers are motivated to meet, this study examines how performance relative to earnings forecasts issued by analysts affect top managers' decisions about CSR engagement. Using a sample of publicly listed U.S. firms from 2000 to 2016, we find that top managers are more likely to reduce discretionary expenditure on CSR activities as performance falls below analyst forecasts to improve financial performance in the following fiscal year. As performance exceeds analyst forecasts, top managers are motivated to reduce CSR investments in order to meet higher expectations of analysts. As financial analysts closely monitor the firms that they follow in order to publish investment advice to market participants, we find that analyst coverage weakens top managers' incentive to reduce CSR engagement. Overall, this research sheds meaningful insight into the contextual background in which the top managers are situated in when they make decisions on CSR engagement.

숙성에 따른 한우 우둔의 풍미 전구물질 및 향기성분 변화 (The Effect of Aging on Flavor Precursors and Volatile Compounds of Top Round from Hanwoo)

  • 이주리;김선효;이현정;용해인;남기창;조철훈;정사무엘
    • 한국식품영양학회지
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    • 제28권6호
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    • pp.1019-1025
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    • 2015
  • The influence of aging on the flavor precursors and volatile compounds of top round beef was studied. The concentrations of free amino acids, nucleotides, creatine, dipeptides, and volatile compounds were measured after top round from Hanwoo was aged at $4^{\circ}C$ for 21 days. The amount of free amino acids in top round significantly increased with the increase of aging period. There was no effect of aging on the concentrations of adenosine monophosphate or inosine in top round. The inosine monophosphate content of top round significantly decreased with age, while the hypoxanthine content increased. The concentrations of creatine, carnosine, and anserine in top round were not influenced by aging. In total, 24 volatile compound were identified in aged, cooked top round. Of these, the quantities of aldehydes (propanal, pentanal, hexanal, heptanal, octanal, and nonanal), hydrocarbons (pentane and octane), 2-butanone, ethyl acetate, and pyridines (4-ethynyl-pyridine and 4-acetyl-pyridine) significantly increased after aging. We conclude that the flavor of top round can be improved by aging.

부분 top-view 영상을 이용한 차선 이탈 검출 (Lane Departure Detection Using a Partial Top-view Image)

  • 박한동;오정수
    • 한국정보통신학회논문지
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    • 제21권8호
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    • pp.1553-1559
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    • 2017
  • 본 논문은 자동차 전방에 장착된 단일 카메라를 이용한 차선 이탈 검출 알고리즘을 제안한다. 제안된 알고리즘은 카메라에 의해 취득된 영상으로부터 top-view 공간에 지정된 작은 관심 영역을 위한 부분 top-view 영상을 생성하고, 작은 부분 top-view 영상에서 차선을 검출하고, 미리 지정된 가상 자동차와 검출된 차선들의 겹침을 조사해 차선 이탈을 결정한다. 또한 제안된 알고리즘은 차선 사이에서 차선 이탈 검출을 방해하는 도로 표기 (잡음)에 의한 직선들의 제거와 이전 프레임의 차선 정보를 이용한 손실된 차선의 예측을 포함한다. 실제 주행 동영상을 이용한 차선 이탈 검출 실험에서 제안된 알고리즘은 차선 유지 상태에서 99.0%, 차선 이탈 상태에서 94.7%를 정상적으로 검출한다.

도심지 지하굴착에 적용된 Top-Down 공법의 수치해석과 실측비교 (Top-Down Method of Deep Basement Construction in Urban Area : a Comparison of Numerical Analysis and Field observation Data)

  • 김학문
    • 한국지반공학회:학술대회논문집
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    • 한국지반공학회 1991년도 추계학술발표회 논문집 지반공학에서의 컴퓨터 활용 COMPUTER UTILIZATION IN GEOTECHNICAL ENGINEERING
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    • pp.312-331
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    • 1991
  • 런던시내의 역사적 건물들 주변에서 LONDON CLAY층을 굴착하고 지하 5층의 주차장 건설에 TOP-DOWN공법이 적용되었다. 인접 구조물들의 안전진단을 수치해석(F.E.M)으로 예측하고 현장에서 실측한 자료와 비교분석하였다. 사용된 탄소성 COMPUTER 모델은 현장계측값들과 비교적 잘 일치하고 있으며, 지하 연속벽(DIAPHRAGM WALL)을 이용한 TOP-DOWN공법이 주변지반 변형을 감소시킬 수 있는 가장 효과적인 방법으로 판명되었다.

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핵연료집합체 안내관의 하중집중계수 해석 (Load Concentration Factor Analysis of Fuel Assembly Guide Thimble)

  • 이영신;전상윤
    • 한국정밀공학회지
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    • 제22권3호
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    • pp.93-100
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    • 2005
  • The top and bottom nozzles of PWR fuel assembly are connected by guide thimbles and an instrumentation tube that are connected with spacer grids. The fuel rods are inserted into the each cell of spacer grids. The loads acting on the fuel assembly are transmitted to the guide thimbles through the flow plate of top nozzle The axial loads applied to the fuel assembly are not equally distributed among the guide thimble due to the geometry of the top nozzle flow plate and spacer grid. In this study, the load concentration factors for the $17\times17$ fuel assembly were calculated. The analytical model fur the calculation of the load concentration factor of top nozzle flow plate was developed using ANSYS 5.6. The finite element analyses were performed using the model composed of top nozzle, guide thimble, and spacer grid. And, the analysis results were compared with the test results.

엔진 오일 열화와 피스톤 톱링 그루브 온도가 카본 디포짓 형성에 미치는 영향 Part II-디젤 엔진의 디포짓 형성 특성 (The Effect of Engine Oil Degradation and Piston Top Ring Groove Temperature on Carbon Deposit Formation Part II - The Deposit Formation Characteristics of Diesel Engine)

  • 김중수;민병순;오대윤;최재권
    • Tribology and Lubricants
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    • 제14권4호
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    • pp.108-113
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    • 1998
  • In order to investigate the characteristics of top ring groove deposit formation in diesel engine, engine test and simulation test were performed. From component analysis of used oils sampled from actual running engines, soot content in engine oil was selected as a main parameter for evaluating oil degradation. Deposit formation is highly related to soot content in lubricating oils. And high soot content oil accelerates deposit formation even in low temperature region below 26$0^{\circ}C$. In low temperature region below 26$0^{\circ}C$, deposit formation rate is mainly affected by top ring groove temperature. However, in high temperature region above 26$0^{\circ}C$, deposit formation rate is affected by soot content as well as top ring groove temperature. Therefore, soot content as well as top ring groove temperature should be kept a certain level in order to prevent troubles due to carbon deposit formation.

상부플랜지를 감소시킨 합성보의 휨내력에 관한 실험적 연구 (An Experimental Study on Flexural Strength of Composite Beam with Reduced Top Flange of Steel)

  • 문찬일;정재훈;김진무;주경재
    • 한국구조물진단유지관리공학회 논문집
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    • 제4권3호
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    • pp.153-160
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    • 2000
  • In simply supported composite beams, the neutral axis of the composite cross section usually is located the top flange of the steel I-shape, so that the top flange does not impart much strength to the member. This suggests that omitting the top flange entirely could be a means to lower the cost of the beam without greatly reducing the strength. The purpose of this investigation is to research flexural strength and behavior of the composite beams with reduced top flange of steel. Five specimens with H and inverted T steel section were tested. As the test results, comparison of the experimental to computed full-plastic moment, and variations of flexural strength with reduced top flange were analyzed.

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매립지반의 팽이말뚝 평판재하시험 사례 연구 (Case Study Top-Base Foundation Static Loading Test in Reclaimed Land)

  • 신은철;김성환;이애영
    • 한국지반공학회:학술대회논문집
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    • 한국지반공학회 2008년도 추계 학술발표회
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    • pp.721-728
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    • 2008
  • Top-Base Method is a stabilization method for light weight structures particularly in the soft ground. It is widely used for the increment of bearing capacity and the effect of restraining settlement when the bearing capacity of the ground is not enough. Top-shaped cone concrete foundations are installed in graveled laid over soft ground. The principle of the basic method is to maximize effect of dispersing the overburden pressure by increasing the contact area of the top-shaped cone. Therefore, the bearing capacity is increased and the settlement is decreased by the embedded resistance of pile part in the ground. In this paper, the plate bearing test was conducted to evaluate the feasibility of Top-Base foundation. Based on the test results, the coefficient of subgrade reaction, elastic modulus, and settlement of foundation on reclaimed land was derived.

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개방형 슬래브를 이용한 지하 역타공법 (Opened Slab Based on Top-Down Method)

  • 전금석;고수진;염경수;임홍철;최린
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2006년도 추계 학술논문 발표대회 논문집
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    • pp.9-12
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    • 2006
  • In recent years, construction site has developed lots of new methods and materials for Time-Cost Trade-off and improving constructability. In the case of underground construction, especially, there are many restrictions and difficulties. Shortening of the construction time in construction of underground, we use top-down method in undergroud wall. A open slab has been designed for the purpose of overcoming a weak point of former top-down method. This study based on open slab on the under ground top-down method, to more improve constructability, to introduce the effect and the performance of top-down method.

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현장 조건에 따른 Top-Down 공법 사례분석에 관한 연구 (Analysis of Cases Using Top-Down Construction Method Under Various Site Condition)

  • 신현정;신규철
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2011년도 춘계 학술논문 발표대회 1부
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    • pp.197-199
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    • 2011
  • To utilize the Top-Down construction method, it is required to analyse building area, floors, and soil conditions to choose the three basic elements of retaining wall, base column, and floor structure. The purpose of this research is to compare the methods of Top-Down with other construction methods. The research method is to analyse the project conditions of Top-Down project cases. The aim is to develop a method of selecting alternatives, considering construction characteristics, work schedule, supporting methods, foundation types.

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