• 유통과학연구
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• 제18권9호
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• pp.5-11
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• 2020

Purpose: We sought to investigate the operation status of internal accounting control systems in the distribution and service industries and verify whether investing in internal accounting personnel significantly influences the quality of the companies' financial reporting. Research design, data and methodology: We identified descriptive statistics and performed a univariate analysis. Furthermore, a regression analysis verified the impact of investing in internal accounting personnel on the absolute value of discretionary accruals, a proxy for financial reporting quality. Results: Distribution and service companies allocated a significantly higher number of accountants to their internal accounting control systems than companies in other industries. We also confirmed that the absolute value of discretionary accruals significantly decreased as the average working experience of internal accounting personnel in distribution and service companies, in months, increased. Conclusions: In this study, we confirmed that distribution and service companies are devoting efforts to establishing internal accounting control systems and found that financial reporting quality is more effectively controlled as companies allocate more experienced personnel in their internal accounting control system.

• 한국IT서비스학회지
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• 제5권2호
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• pp.125-136
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• 2006

In general, the distribution structure of marine products is very vulnerable to the uncertainties in the process from the production to the sale, and a lot of difficulty is thus inevitable in the supply control. Such a distribution structure is a very critical issue in securing the suability of marine products through systematic quality and hygiene control of marine products, and it is thus time to discuss the method to innovate and restructuring the distribution structure of marine products. From this point of view, this study approached the flow from production to consumption in view of SCM(supply chain management) beyond the partial discussion conducted so far for the distribution structure in the field of marine products. Further, this study suggested the establishment of electronic commerce systems with a traceability system built in RFID for marine products as an alternative of redesigning distribution infrastructure in the ubiquitous environment. From the results, we assured that such an electronic commerce system would be a new measure to improve the structure currently causing inefficiency and excessive distribution cost for the distribution structure of marine products.

• 동력기계공학회지
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• 제17권4호
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• pp.86-93
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• 2013

This paper deals with the effects of driving force and material properties on statistical distribution of fatigue crack growth rate (FCGR) for the friction stir welded joints of Al 7075-T651 aluminum plate. In this work, the statistical probability distribution of fatigue crack growth rate was analyzed by using our previous constant stress intensity factor range controlled fatigue crack growth test data. As far as this study are concerned, the statistical probability distribution of fatigue crack growth rate for the friction stir welded (FSWed) joints was found to evaluate the variability of fatigue crack growth rate for base metal (BM), heat affected zone (HAZ) and weld metal (WM) specimens. The probability distribution of fatigue crack growth rate for FSWed joints was found to follow well log-normal distribution. The shape parameter of BM and HAZ was decreased with increasing the driving force, however, the shape parameter of WM was decreased and increased with increasing the driving force. The scale parameter of BM, HAZ and WM was increased with the driving force.

• Ocean Systems Engineering
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• 제12권3호
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• pp.267-284
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• 2022

A subsea pipeline designed across active shipping lane prones to failure against external interferences such as anchorage activities, hence risk assessment is essential. It requires quantifying the geometric probability derived from ship traffic distribution based on Automatic Identification System (AIS) data. The actual probability density function from historical vessel traffic data is ideal, as for rapid assessment, conceptual study, when the AIS data is scarce or when the local vessels traffic are not utilised with AIS. Recommended practices suggest the probability distribution is assumed as a single peak Gaussian. This study compares several fitted Gaussian distributions and Monte Carlo simulation based on actual ship traffic data in main ship direction in an active shipping lane across a subsea pipeline. The results shows that a Gaussian distribution with five peaks is required to represent the ship traffic data, providing an error of 0.23%, while a single peak Gaussian distribution and the Monte Carlo simulation with one hundred million realisation provide an error of 1.32% and 0.79% respectively. Thus, it can be concluded that the multi-peak Gaussian distribution can represent the actual ship traffic distribution in the main direction, but it is less representative for ship traffic distribution in other direction. The geometric probability is utilised in a quantitative risk assessment (QRA) for subsea pipeline against vessel anchor dropping and dragging and vessel sinking.

• 상하수도학회지
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• 제23권6호
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• pp.871-879
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• 2009

The Korea has high population density, so the precipitation per capita is only one tenth to world average. The water resource in Korea is insufficient. But the leakage in the water distribution system is about 25%, and it is lower than other countries where water utilities are managed well. The pipelines' management also is getting worse because the leakage in the pipelines lower the ground density surrounding pipes. So, managing the leakage in the water distribution system is very important in the view of increasing the water resources and doing the efficient management of the pipeline system. Accordingly this study aimed to conduct a cause-analysis with scientific approaches considering key local factor related to water loss of distribution system and derive better performance indicators which are able to evaluate the real state of water loss management reasonably. Also this research aimed to develop a methodology capable of judging condition of infrastructure of water distribution system.

• Journal of Electrical Engineering and Technology
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• 제11권6호
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• pp.1744-1753
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• 2016

The main purpose of this article is a complex hyperthermia applicator system design for treatment of head and neck region. The applicator system is composed of four waveguides with a stripline horn aperture and circular water bolus. The specific absorption rate (SAR) and temperature distribution from this applicator in various numerical phantom models was investigated. For used targets, the treatment planning based on the optimization process made through the SEMCAD X software is added to show the steering possibilities of SAR and thereby temperature distribution. Using treatment planning software, we proved that the SAR and temperature distribution can be effectively controlled (by amplitude and phase changing) improving the SAR and temperature target coverage approximately by 20 %. For the proposed applicator system analysis and quantitative evaluation of two parameters 25 % iso-SAR and $41^{\circ}C$ iso-temperature contours in the treatment area with the respect to sensitive structures in treatment area were defined. To verify our simulation results, the real measurement of reflectivity coefficient as well as the temperature distribution in a homogenous phantom were performed.

• 조명전기설비학회논문지
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• 제13권3호
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• pp.129-139
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• 1999

본 논문에서는 배전용변압기의 원격감시용 시스템 구축 및 운영기술을 제시하였다. 특히 이 시스템에서 사용하는 통신매체로서는 전력회사의 주요 배전선에 시설되어있는 CATV전송망을 활용하였다. 이 시스템은 배전용 변압기 2차전압, 전류를 측정하는 센서부분, 데이터의 부호와 및 해독을 담당하는 RF모뎀부분, 데이터를 송·수신하는 통신 매체부분, 그리고 모니터링된 계측데이터를 변화하는 서버부분 등 4개 주요요소로 구성되어 있다. 또 한 각 요소의 구성에 대한 기능과 개발과정을 기술하였으며, 중부지점의 실계통에 적용함으로써 본 논문에서는 제안한 시스템의 신뢰성과 효과성을 검증하였다.

• 한국환경과학회지
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• 제23권9호
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• pp.1635-1642
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• 2014

Haloacetic acids (HAAs) concentrations have been observed to decreased at drinking water distribution system extremities. This decrease is associated with microbiological degradation by pipe wall biofilm. The objective of this study was to evaluate HAAs degradation in a drinking water system in the presence of a biofilm and to identify the factors that influence this degradation. Degradation of monochloroacetic acid (MCAA), dichloroacetic acid (DCAA) and trichloroacetic acid (TCAA) was observed in a simulated distribution system. The results obtained showed that different parameters came into play simultaneously in the degradation of HAAs, including retention time, water temperature, biomass, and composition of organic matter. Seasonal variations had a major effect on HAAs degradation and biomass quantity (ATP concentration) was lower by 25% in the winter compared with the summer.

• Journal of Electrical Engineering and Technology
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• 제10권4호
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• pp.1492-1501
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• 2015

This paper analyzes the effect of voltage sag on distribution systems due to the connection of Electric Vehicles (EVs). In order to study the impact of the voltage sag on the power system, two scenarios have been selected in this paper. The distribution system and EVs are modeled using the Electro Magnetic Transients Program (EMTP). The numbers of EVs are predicted based on the number of vehicles in distribution system of Seoul. In addition, the number of EVs is set up using real-time traffic in Seoul to simulate Scenario I and II. The simulation results show that voltage sag can occur if the distribution system has more than 30% of the total number of vehicles.

• 전기학회논문지
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• 제63권2호
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• pp.230-236
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• 2014

Superconducting fault current limiter (SFCL) has been expected as one of more effective solutions for decreasing fault current instantaneously and various types of SFCLs have been developed to apply into real power system. Recently, the application of the SFCL in a power distribution system has been reported to be contributed to the suppression of the voltage sag as well as the limitation of the fault current. However, the suppressing effect of voltage sag by the SFCL depends on component of its impedance and its application location in a power distribution system considering the recloser-recloser coordination. This paper analyzed the voltage sag caused by recloser-recloser coordination in a power distribution system and the suppression of the voltage sag due to the application location of the SFCL in a power distribution system was discussed through the PSCAD/EMTDC simulation.