• Title/Summary/Keyword: balance study

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Characteristic Study of LNG Combustion in the mixture of $O_2/CO_2$ ($O_2/CO_2$ 혼합조건에 따른 LNG 연소특성해석)

  • Kim, Hey-Suk;Shin, Mi-Soo;Jang, Dong-Soon;Lee, Dae-Geun
    • Journal of Korean Society of Environmental Engineers
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    • v.29 no.6
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    • pp.647-653
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    • 2007
  • The ultimate objective of this study is to develop a reliable oxygen-enriched combustion techniques especially for the case of the flue gas recycling in order to reduce the $CO_2$ emissions from practical industrial boilers. To this end a systematic numerical investigation has been performed, as a first step, for the resolution of the combusting flame characteristics of lab-scale LNG combustor. One of the important parameters considered in this study is the level of flue gas recycling calculated in oxygen enriched environment. As a summary of flame characteristics, for the condition of 100% pure $O_2$ as oxidizer without any flue gas recycling, the flame appears as long and thin laminar-like shape with relatively high flame temperature. The feature of high peak of flame temperature is explained by the absence of dilution and heat loss effects due to the presence of $N_2$ inert gas. The same reasoning is also applicable to the laminarized thin flame one, which is attributed to the decrease of the turbulent mixing. These results are physically acceptable and consistent and further generally in good agreement with experimental results appeared in open literature. As the level of $CO_2$ recycling increases in the mixture of $O_2/CO_2$, the peak flame temperature moves near the burner region due to the enhanced turbulent mixing by the increased amount of flow rate of oxidizer stream. However, as might be expected, the flue gas temperature decreases due to presence of $CO_2$ gas together with the inherent feature of large specific heat of this gas. If the recycling ratio more than 80%, gas temperatures drop so significantly that a steady combustion flame can no longer sustain within the furnace. However, combustion in the condition of 30% $O_2/70% $ $CO_2$ can produce similar gas temperature profiles to those of conventional combustion in air oxidizer. An indepth analyses have been made for the change of flame characteristics in the aspect of turbulent intensity and heat balance.

Study on the Determination of Crude Protein Requirement for Maintenance of fattening Black Goat(Capra hircus coreanae) (비육기 흑염소의 유지를 위한 조단백질 요구량 결정에 관한 연구)

  • Yun, Yeong Sik;Jang, Se Young;Seong, Hye Jin;Tang, Yu Jiao;Ding, Yu Ling;Park, Jae Hyun;Moon, Sang Ho
    • Journal of The Korean Society of Grassland and Forage Science
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    • v.37 no.2
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    • pp.176-182
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    • 2017
  • This study was conducted to evaluate the protein requirement for maintenance of fattening Korean black goat (Capra hircus coreanae). Six male goats with average initial body weight (BW) of $31.78{\pm}4.54kg$ and an average age of 8 months were used in this study. The experiment had a replicated duplicated $3{\times}3$ Latin square design for balancing carryover effects. In the course of the experiment, each of Black goats were fed three diets that were formulated to contain T1 (13%), T2 (16%) and T3 (19%) levels of crude protein (CP). A 14-day diet adjustment period was followed by a 5-day collection period. Dry matter intake (DMI) of groups fed diets with T2 was 966.67g/d which was higher than group fed diets with T1 and T3 were 925.14g/d and 936.08g/d each. Average daily gains (ADG) of black goats were the highest in T2(167.13g/d) But, there was no significant difference. Dietary protein levels affected the apparent digestibility of CP (p<0.05). A significant difference was found in CP intake among treatments and goats receiving T3, T2, and T1 recorded 181.23, 154.57, and 128.78g CP/d, respectively. This was excepted because CP intake is proportional to CP content of diet, which from highest to lowest was as follows: T3 (19%) > T2 (16%) > T1 (13%). Intercept of the regression equation between CP intake and CP balance indicated that maintenance CP requirement was 1.63g/BW0.75.

A study on The Pulse taking diagnostics of Nan Jing 1-23 Nan (난경(難經) 1-23난중(難中) 맥학조(脈學條)에 관한 연구(硏究))

  • Kim, Bup-Jin;Park, Won-Hwan
    • The Journal of Dong Guk Oriental Medicine
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    • v.8 no.2
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    • pp.131-154
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    • 2000
  • Nan Jing(Difficult Classic), as a catechism, describes in detail and deeply the ideas in Nei Jing(Huangdi's Internal Classic). The description of Nan Jing is focused on basic theories including theories about some disease and is excellent in identification and analysis. The contents of Nan Jing are as follows: 1-23 Nan-pulse and pulse condition, 24~29 Nan-channels and collaterals, 30~47 Nan-viscera and bowels(Zang Fu organs), 48~61 Nan-disease, 62~68 Nan-acupuncture points, 69~91 Nan-acupuncture. Especially, diagnosis techniques in Nan Jing make 'Only method of cunkou pulse taking' that is a technique for feeling the pulse widely applied in these days in Oriental medicine clear. Thus, this book adjusts the theory of pulse and pulse condition given in 1~23 Nan of 'The Study of Nan Jing' in order to enhance an understanding about the theory of pulse and pulse condition. The text of 1~23 Nan about pulse lore centers on all pulse of human body interconnected each other and cunkou, both ends of the pulse, and contrasts regular pulse with irregular pulse. 1. 10 Nan describes the theory about five kinds of evils and hardness and softness, and unique pulse condition of each bowels. 2. 13 Nan explains that the relative difficulty of medical treatment is determined by the degree of balance or unbalance among three factors-colors, pulse and pulse condition, flesh shape. 3. 14 Nan divides pulse and pulse condition into slow pulse and rapid pulse, and explains separately abnormality, great loss of semen, death caused by slow pulse, and abnormality, great loss of semen, death caused by rapid pulse. 4. 15 Nan about taut pulse(弦), full pulse(鉤), floating pulse(毛), deep pulse(石脈) describes that pulse and pulse condition differs according to four seasons. Therefore, Nan Jing establishes clearly techniques of feeling the pulse in 'Only method of cunkou pulse taking(獨取寸口)' and advances the theory of Nei Jing. Futhermore, Nan Jing is more valuable in that it suggests unique theory different with Nei Jing.

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The Formation and Significance of Korean Ceramics Collections in Modern Britain (근대 영국의 한국도자 컬렉션의 형성 과정과 그 의미)

  • Kim, Yunjeong
    • Korean Journal of Heritage: History & Science
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    • v.52 no.4
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    • pp.104-123
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    • 2019
  • Various European countries were active rather early on in the formation and research of Korean ceramics, which are considered a representative genre of Korean art. Of these, England is especially noteworthy due to its relatively large volume of extant archival material related to the procurement of Korean ceramics in modern Britain. The material is important in that it contributes to our understanding of the formation and economic worth of these collections. Especially meaningful are the previously unknown documents dating to the period when institutions such as the British Museum and the Victoria & Albert Museum were most actively collecting Korean ceramics. These documents provide insight into the circumstances-process, prices, standards, perceptions, etc.-of procurement for the Korean ceramics now in British collections. The changes in the perception of Korean ceramics and the intention for forming such collections in modern Britain can be divided into three periods. The first, starting from the late 1870s and ending in the late 1880s, is categorized by the collectors' misguided ideal of Korean ceramics in the absence of a true understanding of the subject. During the late 1880s up until 1910, the Korean ceramics entering British collections were mostly ethnographic in nature and examples of implements used in Koreans' daily lives. Lastly, from 1910 to 1940, Korean ceramics were regarded as art objects to be collected, and Goryeo celadons formed the core of many of the British collections being assembled at the time. As for the matter of collecting standards and processes, the matter is examined through the study of three individuals who visited Korea and acquired Korean ceramics in the early 20th century. After 1910, the British started to make trips to the Far East via boat or the Trans-Siberian Express and purchase Korean ceramics during their travels. It has been confirmed that former bureaucrats were able to acquire 'good and old Goryeo ceramics' at reasonable prices from either tomb robbers or through direct visits to regions where such wares were being excavated. In addition, this study also focuses on the previously unfamiliar company Kavanaugh & Co, which made important sales and provided transport of various objects, including Korean ceramics, to its Western clients. The final part of this study examines the standards of appraisal for the Korean ceramics collected in modern Britain. The main criterion the balance between form and price of the piece. In other words, the best pieces were those that were of superior quality but acquired at the cheapest prices. British collectors particularly valued not only the Goryeo celadons favored by the Japanese but also Joseon ceramics for their innovative form, design, and technique. These standards of aesthetic and form were important factors that influenced the formation of diverse Korean ceramic collections in modern Britain.

The Informativeness of Cash Flows and Earnings (현금흐름과 이익의 정보성)

  • Pyo, Young-In
    • Korean Business Review
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    • v.11
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    • pp.241-253
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    • 1998
  • One form of the anomalies of stock price changes as reaction to earnings information is believed to be caused by the so-called earnings fixation, which is the overreaction of stock prices to earnings. According to the Sloan (1996) study, stock price changes are positively associated with earnings at the time of earnings releases, but the association becomes negative after that, as the early overreaction is corrected. However, the problem in his study is to use cash flows computed by adjusting earnings with appropriate income statement and balance sheet items. As Bahnson et al. (1996) show, these cash flows substantially deviate from SFAS No. 95 cash flows and the sample used in this study is found to be subject to this substantial measurement error. Therefore, the result of Sloan might be driven by this error and the reexamination of earnings fixation is warranted. The results are generally consistent with those in Sloan. First, earnings is positively associated with stock price changes at the time of earnings releases, but the association becomes negative after that. Second, cash flows show a weak association with stock price changes at the time of earnings releases, but the association become stronger thereafter. Third, when seperated from cash flows, accruals have an incremental explanation about stock price changes beyond that of cash flows, accruals have a negative association later on. This finding is consistent with stock price overreaction to accruals, even when more cleaner cash flow data are used.

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Does Tax Really Matter in Planning the Dongbu Group's Spin-Offs? (세무계획측면에서 분석한 동부그룹 물적분할)

  • Jun, Byung Wook;Cho, Hyeong Tae
    • The Journal of Small Business Innovation
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    • v.20 no.1
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    • pp.1-18
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    • 2017
  • This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

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Estimation of Reference Crop Evapotranspiration Using Backpropagation Neural Network Model (역전파 신경망 모델을 이용한 기준 작물 증발산량 산정)

  • Kim, Minyoung;Choi, Yonghun;O'Shaughnessy, Susan;Colaizzi, Paul;Kim, Youngjin;Jeon, Jonggil;Lee, Sangbong
    • Journal of The Korean Society of Agricultural Engineers
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    • v.61 no.6
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    • pp.111-121
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    • 2019
  • Evapotranspiration (ET) of vegetation is one of the major components of the hydrologic cycle, and its accurate estimation is important for hydrologic water balance, irrigation management, crop yield simulation, and water resources planning and management. For agricultural crops, ET is often calculated in terms of a short or tall crop reference, such as well-watered, clipped grass (reference crop evapotranspiration, $ET_o$). The Penman-Monteith equation recommended by FAO (FAO 56-PM) has been accepted by researchers and practitioners, as the sole $ET_o$ method. However, its accuracy is contingent on high quality measurements of four meteorological variables, and its use has been limited by incomplete and/or inaccurate input data. Therefore, this study evaluated the applicability of Backpropagation Neural Network (BPNN) model for estimating $ET_o$ from less meteorological data than required by the FAO 56-PM. A total of six meteorological inputs, minimum temperature, average temperature, maximum temperature, relative humidity, wind speed and solar radiation, were divided into a series of input groups (a combination of one, two, three, four, five and six variables) and each combination of different meteorological dataset was evaluated for its level of accuracy in estimating $ET_o$. The overall findings of this study indicated that $ET_o$ could be reasonably estimated using less than all six meteorological data using BPNN. In addition, it was shown that the proper choice of neural network architecture could not only minimize the computational error, but also maximize the relationship between dependent and independent variables. The findings of this study would be of use in instances where data availability and/or accuracy are limited.

Comparative Study of Litsea japonica Leaf and Fruit Extract on the Anti-inflammatory Effects (까마귀쪽나무 열매와 잎의 항염증 효과 비교 연구)

  • Namkoong, Seung;Jang, Seon-A;Sohn, Eun-Hwa;Bak, Jong Phil;Sohn, Eunsoo;Koo, Hyun Jung;Yoon, Weon-Jong;Kwon, Jung-Eun;Jeong, Yong Joon;Meng, Xue;Han, Hyo-Sang;Kang, Se Chan
    • Korean Journal of Plant Resources
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    • v.28 no.2
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    • pp.145-152
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    • 2015
  • The present study aimed to investigate comparative anti-inflammatory effects of Litsea japonica fruit and leaf extract considering the balance of safety and efficacy. Dose response studies were performed to determine the inhibitory effects of 70% EtOH extract of leaf (L70%) on the pro-inflammatory enzymes expression, COX-2/PGE2 and NO/iNOS, and pro-inflammatory cytokines production, IL-$1{\beta}$, IL-6, and TNF-$\alpha$ in lipopolysaccharide (LPS)-stimulated RAW 264.7 cells. We also examined comparative effects of 30 and 70% EtOH extract of fruits (F30% and F70%) at low concentration ($10{\mu}g/ml$ ) in the same conditions. L70% at 50 and $100{\mu}g/ml$ showed inhibitory effects on almost all the inflammatory mediators we examined except for COX-2 regulation, but there were no effects at $10{\mu}g/ml$. Since $100{\mu}g/ml$ of L70% have 18.2% cytotoxicity, we compared the effects of fruit extract, F30% and F70% at $10{\mu}g/ml$ on the regulation of NO/iNOS, PGE2, IL-$1{\beta}$, IL-6, and TNF-$\alpha$ and obtained that fruit extacts are more efficacious and safe than leaf. This study suggests that the 30% EtOH fraction of L. japonica fruit could be a good candidate for development as a functional food supplement in the prevention of inflammatory disorders.

Do Women's Attitude to Domestic Works and Self-perception of Social Norms Enforce the Gender Division of Housework? - Analysis of Mediation Effects Using the Theory of Reasoned Action - (여성의 가사노동에 대한 태도 및 사회적 규범에 대한 여성의 인식이 가사노동시간의 성불평등에 영향을 미치는가?: 합리적 행위이론을 통한 매개효과 분석)

  • Lee, Seungju;Lee, Somin
    • Korean Journal of Family Social Work
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    • no.58
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    • pp.5-36
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    • 2017
  • This study aims to empirically analyze whether the women's cognitive attitude toward gender role, which is formed through social norms, enforces the gender division of housework. In this study, 4,435 married women aged 18-59 years from the 5th wave dataset of Korean Longutudinal Survey of Women and Family Data were selected for analysis. Using the Structural Equation Model(SEM), we examine the direct effect of "attitude toward behavior" and "subjective norm" on the domestic working hours and whether those two independent variables, such as "attitude toward behavior" and "subjective norm," influence the mediator variable "Behavior Intention" which in turn affect the dependent variable. The study reveals that "attitude toward the gender division of housework" has a statistically significant direct effect on the domestic working hours as well as an indirect effect operating through "behavior intention." And"subjective norm "has only a statistically significant indirect effect on the domestic working hours, operating through "behavior intention." Despite the fact that many women are now aware that various work-life balance policies are avaliable to mitigate the gender inequality of domestic works, it is proven that the gender division of housework becomes worse. The reason behind this is not only because there exist some problems in implementing the institutions themselves, but also because women's deeply internalized self-perception of gender role based on the traditional patriarchal culture somehow exacerbates the gender division of housework. Hence, in order to instill a progressive change in gender division of housework, it is important for women to try to change the way they perceive the stereotypical gender roles as well as for men to treat women equally.

A Study of collapsed conditions of the stone pagoda in Mireuk Temple Site (미륵사지석탑 붕괴상태 고찰)

  • Kim, Derk-Moon
    • Korean Journal of Heritage: History & Science
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    • v.38
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    • pp.305-327
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    • 2005
  • Although the stone pagoda in Mireuk Temple site, Iksan, Cholla Province has been collapsed long time ago, few historical record has clearly explained the reason why the pagoda was collapsed and when. The west side of the pagoda have been destroyed from top to the sixth floor and the broken or damaged stone materials have been piled up in disorder. the lower part in the west was reinforced and enclosed by a stone embankment levelled to the height of the first storey of the pagoda. With no record informing the historical fact when it was made and by whom, it is only presumed that the embankment may have been built long time ago in order to prevent remains from further destruction. In the second chapter of the study, it has been tried to restore a reasonable historical background of the pagoda based on records or comments found in literatures such as traditional poetry and essays in chronological order. The collapsed slope in the west side, just above the embankment surrounding the lower part of the pagoda, was concreted in 1915 during the Japanese colonial period. Then in 1998, the Jeollabukdo has examined the structural safety of the pagoda. The Cultural Properties Committee has decided have the concrete layer removed and moreover to take apart the whole pagoda. It is also included that the disassembled stone materials should be given proper conservation treatments before being put into the place where they were in the reassembling process. The front view of the collapsed phase of the pagoda was revealed when the concrete-covered layer was removed. A hypothesis was built that there may be as many different appearances of collapsed pagoda depending on natural causes such as earthquake, sunken foundation, flood and typhoon. In chapter three, characteristic features were classified by examining various images of pagodas destroyed by different natural reasons mentioned in historical records. The chapter four dealt with comparison and analysis on the conditions shown in the stone pagoda in Mireuk Temple site and other examples studied in advance. The result of the study revealed that though having been made higher than the ground surface, the podium or the base of the pagoda actually has been eroded by rain and water. The erosion is supposed not only to have been proceeded for a long time without break but also to have caused the first storey body stone in the west inclined to outward. It has come to a conclusion that the pagoda may have been lead to collapse when the first storey body stone, supporting the whole weight from the upper storeys, became out of upright position and lost its balance. However, no such distinctive features of structural changes shown in pagodas collapsed by natural causes like earthquake, typhoon or sunken basement, have been found in the stone pagoda in Mireuk Temple site.