• Asian Journal of Business Environment
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• 제5권3호
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• pp.17-21
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• 2015

Purpose - This paper compares current requirements for depreciation accounting from the Financial Accounting Standards Board in America for equity securities and all debt securities with determinable fair value, and disclosure requirements related to the fair value of securities below registered cost with the requirements of the international Financial Reporting Standards Board and accounting standards committee. Research design, data, and methodology - Mini-review statements are examined relating to depreciation of investments in America and the Financial Accounting Standards depreciation of investments in Iran that meet the requirements of international reporting standards and the Iranian Accounting Standards Committee. Results - Accounting rules for depreciation of investments in securities requires a good deal of judgment. In particular, devaluation decisions during the recession and market crisis were controversial, although even with no clear guidelines on devaluation, sometimes such decisions were simple. Conclusions -Companies can choose from formal policies applied uniformly and documentations of interest to provide a summary of the principles and conclusions obtained through disclosure, enabling market participants to assess the entity's conclusions reasonably, thereby easing investor and market worries.

• 한국가시화정보학회:학술대회논문집
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• 한국가시화정보학회 2004년도 Proceedings of 2004 Korea-Japan Joint Seminar on Particle Image Velocimetry
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• pp.33-40
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• 2004

A 4D-PTV system was constructed. The measurement system consists of three high-speed high-definition cameras(1k x 1k, 2000fps), Nd-Yag laser(2000Hz) and a host computer. The GA-3D-PTV algorithm was used for completing the measurement system. The 4D-PTV is capable of probing the spatial distribution of velocity vectors of the flow field overcoming the temporal resolution of the characteristic turbulence length scales of the measured flow fields. A horizontal impinged jet flow (H/D=7) was measured. The Reynolds number is about 33,000. Spatial temporal evolution of the jet flow was examined and physical properties such as spatial distributions of vorticity and turbulent kinetic energy were obtained with the constructed.

• 한국수산과학회지
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• 제23권5호
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• pp.407-415
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• 1990

We studied the spatio-temporal characteristics of the Ullung Warm Lens (UWL) using the historical oceanographic data of the National Fisheries Research and Development Agency of Korea in the East Sea from 1967 to 1983. The UWL is basically a subsurface phenomenin found in 100 to 300m depths, and its existence is not well posed in the distribution of the sea surface temperature. The UWL has a typical size of 100 km diameter, and its center migrates within the region of 150 by 150 km south of the Ullung Island. The UWL is almost a permanent feature, and the probability of its occurence within our study area ($129\~132^{\circ}E,\;36\~38^{\circ}N)\;was\;86\%$.

• Computers and Concrete
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• 제23권5호
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• pp.303-309
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• 2019

This study investigates axisymmetric fractional vibration of an isotropic hyperelastic semi-linear thin disc with a view to examine effects of finite deformation associated with the material of the disc and effects of fractional vibration associated with the motion of the disc. The generalized three-dimensional equation of motion is reduced to an equivalent time fraction one-dimensional vibration equation. Using the method of variable separable, the resulting equation is further decomposed into second-order ordinary differential equation in spatial variable and fractional differential equation in temporal variable. The obtained solution of the fractional vibration problem under consideration is described by product of one-parameter Mittag-Leffler and Bessel functions in temporal and spatial variables respectively. The obtained solution reduces to the solution of the free vibration problem in literature. Finally, and amongst other things, the Cauchy's stress distribution in thin disc under finite deformation exhibits nonlinearity with respect to the displacement fields whereas in infinitesimal deformation hypothesis, these stresses exhibit linear relation with the displacement field.

• Journal of Information Processing Systems
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• 제20권1호
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• pp.131-147
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• 2024

A routing strategy based on traffic prediction and dynamic cache allocation for satellite nodes is proposed to address the issues of high propagation delay and overall delay of inter-satellite and satellite-to-ground links in low Earth orbit (LEO) satellite systems. The spatial and temporal correlations of satellite network traffic were analyzed, and the relevant traffic through the target satellite was extracted as raw input for traffic prediction. An improved gradient boosting regression tree algorithm was used for traffic prediction. Based on the traffic prediction results, a dynamic cache allocation routing strategy is proposed. The satellite nodes periodically monitor the traffic load on inter-satellite links (ISLs) and dynamically allocate cache resources for each ISL with neighboring nodes. Simulation results demonstrate that the proposed routing strategy effectively reduces packet loss rate and average end-to-end delay and improves the distribution of services across the entire network.

• 한국의학물리학회:학술대회논문집
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• 한국의학물리학회 2004년도 제29회 추계학술대회 발표논문집
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• pp.91-95
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• 2004

알츠하이머병에서는 전산화 단층촬영영상이나 자기공명영상을 이용하여 구조적, 비특이적 뇌 위축등의 병변을 진단할 수는 있으나 뇌 당대사 및 혈류 분포에 의한 이상 유무를 진단하기 위해서는 단일광자방출 단층촬영술 (single photon emission computed tomography, SPECT) 이나 양전자 방출 단층촬영술 (positron emission tomography, PET)을 이용한 국소 뇌혈류나 뇌 당대사 변화를 관찰한 진단이 필수적이다. 따라서 SEPCT나 PET영상 위에 직접 관심영역(region of interest, ROI)를 그려서 ROI를 관찰하여 해부학적 뇌위축과 국소 뇌혈류나 뇌 당대사 변화를 분석하였으나 ROI 방법은 주관적인 영향과 많은 분석 시간을 요하는 단점이 있다. 따라서 통계적 분석 방법을 이용한 맵핑방법으로 voxel based morphometry 방법을 수행하였고 MMSE 값을 분산분석변수로 하여 영상분석하여 $^{18}$F-labeled 2-deoxyglucose ($^{18}$F-FDG) positron emission tomography(PET)-CT 영상을 분석하였다. MMSE 값을 변수로 분석한 voxel based morphemetry 방법에서는 MMSE 값에 의한 대사저하의 변화는 무의미하였다. 알츠하이머병에서는 측두두정엽(temporoparietal cortex)의 cerebral blood flow, oxygen utilization, glucose metabolism은 줄어들고, 일차시각피질, 일차감각피질, 기저핵, 시상, 소뇌는 유지되며 voxel based morphometry 방법은 알츠하이머병을 분석하는데 유용한 분석방법이다.

• 한국농공학회논문집
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• 제56권4호
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• pp.1-8
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• 2014

Appropriate amount of water supply to paddy fields in proper time is important to achieve efficient agricultural water management. The purpose of this study is to evaluate the irrigation water supply adequacy for paddy fields using water level data in irrigation canals. For the evaluation, the real-time water level data were collected from main canals in the Dongjin irrigation district for 2 years. Using the water level data, delivered irrigation water amounts at the distribution points of each canal were calculated. The water balance model for paddy field was designed considering intermittent irrigation and the irrigation water requirement was estimated. Irrigation water supply adequacy was analyzed from main canals to the irrigation blocks based on the comparison between estimated requirement and delivered irrigation water amounts. From the adequacy analysis, irrigation water supply showed poor management condition in 2012 with low efficiency except the Daepyong canal section, and the adequacy in 2013 was good or fair except the Yongsung canal section. When irrigation water for paddy fields was insufficient, water supply adequacy was affected by irrigation area, but when irrigation water was enough to supply, adequacy was affected by distance from main canal to distribution points. These results of the spatial and temporal dimensions of the irrigation adequacy could be utilized for efficient irrigation water management to improve the temporal uniformity and equity in the water distribution for paddy fields.

• 해양환경안전학회지
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• 제15권4호
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• pp.339-344
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• 2009

본 연구는 우리나라와 중국 간의 황해 환경에 대한 조사 필요성에 의하여 공동으로 수행한 결과 중 일부이다. 계절에 따른 황해 동물플랑크톤 군집의 변동을 보기 위하여 1998년부터 2003년까지 6년에 걸쳐 매년 1회 3개 선 24개 정점에서 동물플랑크톤을 채집하였다. 채집된 동물플랑크톤 시료는 일정 비율로 분할 후 생물량을 측정하였으며, 1998, 2000, 2002년 등 3개년에 걸쳐 주요 분류군의 경우 종수준까지 동정하였고, 1999, 2001, 2003년 등 3개년은 주요 분류군 수준까지 동정하였다. 이러한 결과에서 황해 동물플랑크톤 군집의 계절적 분포 변동에 따른 특성을 파악하였다. 조사시기에 따른 공간적 분포 양상에 있어 반복성은 나타나지 않았다. 가장 중요 분류군인 요각류의 경우 한국측 해역에서 높은 분포를 보였으며, 모악류의 경우 중국측 해역에서 높았다. 현 결과에서 조사시기 동안 황해를 대표하는 요각류는 Calanus sinicus, Paracalanus parvus s.l., Oithona atlantica, Corycaeus affinis 등 4종으로 이들 종의 밀도 변화가 수산자원의 양에 영향을 미칠 수 있는 중요한 요인으로 생각할 수 있다.

• 한국해양공학회지
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• 제17권5호
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• pp.32-38
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• 2003

This study investigates the distribution characteristics and relationship of water quality, and analyzes the spatial and temporal variation and distribution of the pollutant loads at Yeong-il Bay. The results of these analysis, the concentrations of nutrient loads (T-N and T-P), both appeared to be at the maximum value in November, while most small values were taken in May for the T-N, and in August for the T-P. For COD, the maximum concentration was in August, which has much precipitation during the same season, T-N was at the mean, and T-P was at the minimum value. Using the cluster analysis to develop the division of the sea basin by the dendrogram, before and after construction of Pohang New-port, the variation characteristics of water quality of Yeong-il Bay were discussed. The in flowing pollutant loads were transported to the landward by the high-density salinity water volume of the bottom layer therefore, it formed nutrient trap or coastal trapping areas of the pollutant load. By this mechanism, it is clear that the water volume with high-density nutrient exists on both sides of the Pohang New-port. Thus, the sea basins increasing concentration of the pollutant load at Yeong-il Bay are most prevalent at Hyeong-san estuary, the Pohang Old, and New-port. To improve water quality of this sea basin, the reduction of these nutrients loads should be the highest priority.

• 한국수산과학회지
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• 제47권5호
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• pp.671-681
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• 2014

The distribution and abundance of coastal fish species in Asan Bay, Korea, were estimated from hydroacoustic survey and net catches. Acoustic data were collected with 38 and 200 kHz from July to October of 2012, and converted to the nautical area scattering coefficient (NASC, $m^2/mile^2$) for $0.25n{\cdot}mile$ along ten transects. Japanese anchovy Engraulis japonicus was the dominant specie in the net catches. The virtual echogram technique was used to distinguish E. japonicus from other species based on the differences in the mean volume backscattering strength (${\Delta}MVBS$) at 38 and 200 kHz. Engraulis japonicus and other fishes are mainly distributed in the center channel and outer part of Asan Bay. E. japonicus tends to move from inner to outer Asan Bay in summer and fall. From NASC data, the target strength and length-weight function of E. japonicus and other fishes were used to estimate the E. japonicus stock at 24.1-93.3 tons, and other fish at 40.6-88.4 tons from July to October 2012. The estimated anchovy biomass compared well with the cumulative catch weight from stow net catches. The hydroacoustic method offers an approach to understanding spatial/temporal structure and estimating the biomass of fish aggregations in coastal areas.