• Title/Summary/Keyword: actual size test

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A Study of Calculating Audit Fee According to the Number of Input Auditors and Audit Input Times: Focusing on the Companies of 100 Billion KRW Assets (회계감사 등급별 투입인원 및 투입시간 산출에 따른 감사보수산정 연구 -자산규모 천억원 기업을 중심으로-)

  • Mun, Tae-Hyoung
    • Management & Information Systems Review
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    • v.35 no.3
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    • pp.231-247
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    • 2016
  • This study, according to the amendment of the Act on External Audit, on the basis of the number of input auditors, the content of auditing, and audit times as additional informations, calculates the average of the samples listed companies with assets of one hundred billion KRW. However, since the actual number of the subject corporations of which asset is 100 billion KRW is small, it is difficult to extract data with reference to this asset size. Therefore, the samples were extended to 50 corporations of which asset is 10% less than 100 billion KRW and other 50 more corporations of which asset is 10% more than 100 billion KRW. As a result, a total of 100 corporations were included as samples. To calculate the average of the audit times, a t-test was performed between the two groups. The result of the t-test showed that there is not a significant difference between the two groups. According to the analytical results of the t-test, the average of the number of input auditors and the average of audit times were calculated with respect to all the 100 samples. A further analysis showed that the average of audit content in the present study was compared with the estimated values in the study of Mun (2016). Although the results of this study may not be the optimal number, they may be used as a fundamental index which may be compared with the audit times and the audit fees in the current audit market where there is not an available reference. In addition, the amendment of the Act on External Audit may enhance the independence of auditors and the transparency of accounting system when compared with the previous system where only the total audit times were disclosed.

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Development of High Strength Lattice Girder and Evaluation of Its Performance (고강도 격자지보재의 개발 및 그 성능 평가)

  • Lee, Jae-Won;Min, Kyong-Nam;Jeong, Ji-Wook;Roh, Byoung-Kuk;Lee, Sang-Jin;Ahn, Tae-Bong;Kang, Seong-Seung
    • The Journal of Engineering Geology
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    • v.30 no.1
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    • pp.43-57
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    • 2020
  • The objective of this study was to evaluate the performance of high-strength lattice girders as a possible superior alternative to conventional steel arch ribs. For this purpose, the structural characteristics of supports were analyzed using numerical analysis, and their performance was evaluated using maximum bending load tests and tensile tests of the welded joint. According to the results of structural analysis, the optimum size of the upper and lower members and plates is 50 mm × 31.8 mm × 25.4 mm, demonstrating excellent functionality and economic efficiency. High-strength lattice girders of dimensions 55 mm × 30 mm × 20 mm and 85 mm × 30 mm × 20 mm, determined from bending load tests, are found to meet both the reference values and the target values of H-profiles 100 and 125. A review of the ratio of theoretical deflection to actual deflection shows that the high-strength lattice girder developed during this study meets fewer than five of the evaluation criteria for lattice girder deflections proposed by the Federal Railway Department of Germany. Finally, tensile test results reveal that the welded joint of the high-strength lattice girder at the main steel bar-auxiliary steel bar-plate junction exceeds the target value, indicating that the welded joint has sufficient stability.

Production of Foamed Glass by Using Hydrolysis of Waste Glass(III) - Heat Treatment for Stabilization and Scale-up Test - (폐유리의 가수분해 반응에 의한 발포유리의 제조(III) - 안정화 열처리공정 및 Scale-up Test -)

  • Lee, Chul-Tae;Um, Eui-Heum
    • Applied Chemistry for Engineering
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    • v.17 no.1
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    • pp.73-81
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    • 2006
  • Heat treatment condition for the stabilization of foamed glass block through the foaming process of the hydrolized waste glass was investigated and scale-up test for the manufacturing of foamed glass was also attempted for the actual foaming process. Proper heat treatment condition was quenching from the foaming temperature to $550{\sim}600^{\circ}C$ for stabilization, and then annealing from stabilization temperature to $200^{\circ}C$ and holding up at $200^{\circ}C$ for removal thermal stress, and then annealing to the room temperature with cooling speed of $0.3^{\circ}C/min$. Through this heat treatment conditions, foamed glass block with size of $250mm{\times}250mm{\times}90mm$ was produced successfully. The properties of this foamed glass block showed density of $0.28{\pm}0.06g/cm^3$, thermal conductivity of $0.048{\pm}0.005kcal/hm^{\circ}C$, moisture absorption of $0.5{\pm}0.09vol%$, linear expansion coefficient of $(8.6{\pm}0.2){\times}10^{-6}m/m^{\circ}C$($400^{\circ}C$), flexural strength of $15.0{\pm}0.6kg/cm^2$, and compression strength of $39.5{\pm}0.6kg/cm^2$.

Two Dimensional Size Effect on the Compressive Strength of Composite Plates Considering Influence of an Anti-buckling Device (좌굴방지장치 영향을 고려한 복합재 적층판의 압축강도에 대한 이차원 크기 효과)

  • ;;C. Soutis
    • Composites Research
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    • v.15 no.4
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    • pp.23-31
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    • 2002
  • The two dimensional size effect of specimen gauge section ($length{\;}{\times}{\;}width$) was investigated on the compressive behavior of a T300/924 $\textrm{[}45/-45/0/90\textrm{]}_{3s}$, carbon fiber-epoxy laminate. A modified ICSTM compression test fixture was used together with an anti-buckling device to test 3mm thick specimens with a $30mm{\;}{\times}{\;}30mm,{\;}50mm{\;}{\times}{\;}50mm,{\;}70mm{\;}{\times}{\;}70mm{\;}and{\;}90mm{\;}{\times}{\;}90mm$ gauge length by width section. In all cases failure was sudden and occurred mainly within the gauge length. Post failure examination suggests that $0^{\circ}$ fiber microbuckling is the critical damage mechanism that causes final failure. This is the matrix dominated failure mode and its triggering depends very much on initial fiber waviness. It is suggested that manufacturing process and quality may play a significant role in determining the compressive strength. When the anti-buckling device was used on specimens, it was showed that the compressive strength with the device was slightly greater than that without the device due to surface friction between the specimen and the device by pretoque in bolts of the device. In the analysis result on influence of the anti-buckling device using the finite element method, it was found that the compressive strength with the anti-buckling device by loaded bolts was about 7% higher than actual compressive strength. Additionally, compressive tests on specimen with an open hole were performed. The local stress concentration arising from the hole dominates the strength of the laminate rather than the stresses in the bulk of the material. It is observed that the remote failure stress decreases with increasing hole size and specimen width but is generally well above the value one might predict from the elastic stress concentration factor. This suggests that the material is not ideally brittle and some stress relief occurs around the hole. X-ray radiography reveals that damage in the form of fiber microbuckling and delamination initiates at the edge of the hole at approximately 80% of the failure load and extends stably under increasing load before becoming unstable at a critical length of 2-3mm (depends on specimen geometry). This damage growth and failure are analysed by a linear cohesive zone model. Using the independently measured laminate parameters of unnotched compressive strength and in-plane fracture toughness the model predicts successfully the notched strength as a function of hole size and width.

A Status on the Chemical Waste in Elementary School Science Laboratory (초등학교 과학실에서 발생하는 화학폐기물에 대한 실태)

  • Kim, Seong Gyu;Heo, Seung Hyeon
    • Journal of Environmental Science International
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    • v.13 no.3
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    • pp.301-311
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    • 2004
  • The purpose of this study was to examine teachers’ awareness of chemical waste produced in elementary school laboratory experimentation and how this awareness relates to collection and disposal of chemical waste. More specifically, the study looked at the correlation between the handling of chemical waste and factors such as years of teachers’ educational career, class size and amount of waste produced. The target population were 250 elementary school teachers in Gyeongnam area and 237 subjects were responded. Among the 237 responses, 37 cases that did not complete the questionnaire were eliminated. Therefore, 200 responses were analyzed in this study. The survey questionnaire consisted of 15 questions. The categories of the questionnaire were their skills of management and treatment of the chemical waste. The data collected were analyzed by SPSS 10.0, and the relations among variables such as class sizes and years of teaching experience were also analyzed by $x^2-test.$ The results in this study were as follows: First, there were no significant differences between the years of teaching and class sizes in the training experience of chemical waste disposal. Second, there was a significant difference between the science laboratory size and class sizes in the laboratory actual condition. In addition, in the relations between the number of times of experimentation and the years of teaching experience, there was a significant difference. Third, in terms of the discharge amount of chemical waste, there was a significant difference between the years of teaching and class sizes. Fourth, in the simple chemistry waste disposal process in the science laboratory, there also was a significant difference between the kinds of experimental equipments that used in the experimentation and the years of teaching. Based on this study, it was found that great amount of the chemical wastes produced in the science laboratory dumped into the drain and the treatment process of chemical waste was also inattentive. Even the importance of environmental education is emphasized in the elementary education, the basic problems occurred in the science laboratory is disregarded. Therefore, not only students but teachers have to pay attention to the disposal process of chemical waste in the laboratory in order to prevent environment pollution. Furthermore, the efforts of preventing environment pollution are needed such as opening the teacher training course about environment education, minimal use of chemicals, treatment of chemical waste, and so forth.

A study of mixing ratio of seal material for umbrella arch reinforcement for tunnelling (터널 강관 보강형 다단 그라우팅의 Seal재 배합비에 대한 연구)

  • Hwang, Beoung-Hyeon;Kim, Yeon-Deok;Sim, Jae-Hoon;Kim, Sang-Hwan
    • Journal of Korean Tunnelling and Underground Space Association
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    • v.22 no.4
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    • pp.367-381
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    • 2020
  • This paper presents the seal material mixing ratio of tunnel umbrella arch reinforcement method. Currently, there is no clear standard for the proper gelation time and curing time of the Seal material in Korea, and the quality control is also difficult because it cannot be verified. In response, the ratio of the mixture of the seal material was composed of four types of indoor experiments, and the amount of gelation time and bleed was checked. In addition, a non-cart penetration test confirmed the curing time and compared the ratio of each combination. Further experiments on W/C 120% identified the effect of mixing speed and time on the seal material. A total of three field experiments were conducted based on indoor experiments, and the size and strength of bulb formation were compared by checking the curing time of the specimen and main injection. Comparisons show that the lower W/C, the stronger the strength, the larger the size of the bulb, and the faster the hardening time appears. Based on the results of the gelation time and curing time, it was deemed that the mixing ratio of W/C 120% is most appropriate when applied to the actual site.

Establishing a Demand Forecast Model for Container Inventory in Liner Shipping Companies (정기선사의 컨테이너 재고 수요예측모델 구축에 대한 연구)

  • Jeon, Jun-woo;Jung, Kil-su;Gong, Jeong-min;Yeo, Gi-tae
    • Journal of Korea Port Economic Association
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    • v.32 no.4
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    • pp.1-13
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    • 2016
  • This study attempts to establish a precise forecast model for the container inventory demand of shipping companies through forecasts based on equipment type/size, ports, and weekly system dynamics. The forecast subjects were Shanghai and Yantian Ports. Only dry containers (20, 40) and high cubes (40) were used as the subject container inventory in this study due to their large demand and valid data computation. The simulation period was from 2011 to 2017 and weekly data were used, applying the actual data frequency among shipping companies. The results of the model accuracy test obtained through an application of Mean Absolute Percentage Error (MAPE) verified that the forecast model for dry 40' demand, dry 40' high cube demand, dry 20' supply, dry 40' supply, and dry 40' high cube supply in Shanghai Port provided an accurate prediction, with $0%{\leq}MAPE{\leq}10%$. The forecast model for supply and demand in Shanghai Port was otherwise verified to have relatively high prediction power, with $10%{\leq}MAPE{\leq}20%$. The forecast model for dry 40' high cube demand and dry 20' supply in Yantian Port was accurate, with $0%{\leq}MAPE{\leq}10%$. The forecast model for supply and demand in Yantian Port was generally verified to have relatively high prediction power, with $10%{\leq}MAPE{\leq}20%$. The forecast model in this study also had relatively high accuracy when compared with the actueal data managed in shipping companies.

The behavior of tunnel and ground according to the loading of building construction on the ground (터널 상부 지반에 시공되는 건물 하중에 따른 터널 및 주변지반의 거동)

  • Cha, Seok-Kyu;Lee, Sang Duk
    • Journal of Korean Tunnelling and Underground Space Association
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    • v.20 no.4
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    • pp.731-742
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    • 2018
  • Recently, the construction of the urban area has been rapidly increasing, and the excavation work of the ground has been frequently performed at the upper part of the existing underground structure. Especially, when the structure is constructed after the excavation of the ground, the loading and unloading process is repeated in the lower ground of the excavation so that it can affect existing underground structures. Therefore, in order to maintain the stability of the existing underground structure due to the excavation of the ground, it is necessary to accurately grasp the influence of the excavation and the structure load in the adjoining part. In this study, the effects of the ground excavation and the new structure load on the existing tunnel were investigated by large - scale experiment and numerical analysis. For this purpose, a large model tester with a size reduced to 1/5 of the actual size was constructed, and model tests and numerical analyzes were carried out to investigate the effects of the excavation of the body ground by maintaining the distance between the excavation floor and the tunnel ceiling constant, The impacts were identified. As a result of the study, it was confirmed that the deeper the excavation depth, the larger the influence on the existing tunnel. At the same distance, it was confirmed that the tunnel displacement increased with the increase of the building load, and the ground stress increased up to 2.4 times. From this result, it was confirmed that the effect of the increase of the underground stress on the existing tunnel is affected by the increase of the building load, and the influence of the underground stress is decreased from the new load width above 3.0D.

Evaluation of the Impact of Fuel Economy by Each of Driving Modes for Medium-Size Low-Floor Bus (중형저상버스의 개별주행모드에 따른 연료소비율 평가)

  • Jung, Jae-wook;Ro, Yun-sik;Ahn, Byong-kyu
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.9
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    • pp.133-140
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    • 2016
  • The Ministry of Land, Infrastructure and Transport has introduced low-floor buses, which are convenient for passengers getting on and off the bus and for the handicapped. The standard bus model is 11 m long and uses compressed natural gas (CNG). However, this model has drawbacks in narrow rural road conditions such as those in farming and fishing villages and mountainous areas, as well as difficulty in refueling since CNG facilities are not readily available. In this study, running resistance values were obtained by coasting performance tests on actual roads using a Tata Daewoo LF-40 model with three different weight conditions: curb vehicle weight (CVW), half vehicle weight (HVW), and gross vehicle weight (GVW).The test methods include WHVC, NIER-06, and constant-speed driving at 60 km/h. These tests were used to measure the fuel economy of vehicles other than the target vehicles to obtain the combined fuel economy. The energy efficiency was highest in the case of CVW. In the WHVC mode, the fuel consumption rates of HVW and GVW were typically 3.5% and 12% higher than that of CVW, respectively. In constant-speed driving, the fuel efficiency of HVW was higher than that of CVW. Further research is required to analyze the exhaust gas data.

An Effect of Low Back Pain Relieving Program on the Back Muscle Strenght, Intensity of Pain, Disability Level in Elementary School Women Teacher (요통완화프로그램이 만성 요통호소 여교사의 배근력, 통증정도, 기능장애에 미치는 효과)

  • Choi, Soon-Young
    • Women's Health Nursing
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    • v.6 no.1
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    • pp.117-128
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    • 2000
  • The purpose of this study was to examine the effect of low back pain relieving program on back muscle strength, intensity of pain, low back disability level in elementary school teachers who have low back pain. subjects were elementary school women teachers who worked at eight elementary school located in Seoul. Intended subjects size were seventy consist of thirty-four experimental group(three schools) and thirty-six control group(five schools), but actual subjects size was forty-four. Among the forty-four patients subjects, twenty-three were experimental group receiving health education about right postures, etiologies of low back pain, diagnosis of low back pain and exercise program composed of muscle strengthening exercise, stretching exercises and twenty-one were control group. During the 8 weeks program, the subjects were received two times education and six times group exercise practices in 1st week and three times per week group exercise practices, two times education in other 7 weeks. This study as carried out from April 1, 1999 to June 30, 1999. Back muscle strength was measured by back muscle strength measuring machine and the intensity of pain were measured by the Visual Analogue Scale(VAS), and level of disability was measured by Oswestry low back pain disability scale. Study measurements were taken before and after 8 week exercise program. Data were analyzed using paired t-test, and ANCOVA. The results were summarized as follows. 1. After low back relieving program, back muscle strength was increased significantly(p=0.000) and there was significant difference in back muscle strength change between experimental group and control group(p=0.002). 2. After low back pain relieving program, pain on anterior bending, pain on posterior bending were decreased significantly than measurements before the program(p=0.000 p=0.000) and there was significant difference in pain on anterior bending and posterior bending change between experimental group and control group(p=0.000, p=0.000). 3. After low back pain relieving program, Oswestry disability scale scores were decreased significantly(p=0.000, p=0.000) but there was no significant difference in Oswestry disability score change between experimental group and control group.

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