• 한국콘텐츠학회논문지
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• 제20권10호
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• pp.750-759
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• 2020

본 연구는 연결재무제표 외부감사실시내용 추가공시정보와 감사인의 감사시간, 감사보수 간 관계를 분석한다. 2014년부터 2016년까지 연결재무제표를 공시한 상장기업을 대상으로 한 분석 결과는 다음과 같다. 첫째, 연결재무제표 외부감사실시내용 추가공시정보에 대한 감사인의 감사시간은 유의한 양(+)의 관련성을 나타냈다. 이는 연결감사내용의 추가공시가 유용한 정보제공 유인에 기반한 것으로 해석할 수 있다. 둘째, 추가공시정보와 감사보수는 유의한 관련성을 보이지 않았다. 이는 감사보수에 책정하는 감사위험의 측면에서, 연결감사실시내용에 대한 추가공시가 감사인의 연결감사위험에 대한 인식에 기반한 행태가 아님을 시사한다. 본 연구는 선행연구에서 고려되지 않았던 감사보고서와 연결감사보고서의 외부감사실시내용 정보가 구별되어 공시되고 있음을 제시하여 학계에 유용한 정보를 제공한다. 또한, 이에 대한 공시가 감사인의 유용한 정보제공유인에 기반함을 실증함으로써 정책적 시사점을 제시한다.

• 한국건설관리학회논문집
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• 제20권5호
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• pp.72-82
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• 2019

본 연구는 건설하도급 분쟁에 대해 분쟁 발생 이전이나 분쟁이 진행 과정 중에 어떤 조직적 대응이나 분쟁 관련 컨설팅이 경영성과에 어떻게 상호간에 유의미한 영향을 미치는지를 밝혀보고자 하는데서 출발하고 있다. 본 연구에서는 다중회귀모형을 이용해 컨설팅 성과에 미치는 영향을 분석했다. 분석 결과 외부컨설팅효과(종합)에 긍정적 영향은 재무적가치, 분쟁건수증가, 내용별 대응체계구축, 시기별 대응체계구축, 분쟁대응 외부대응체계 등 5개 변수가 영향을 확실하게 미치는 것으로 나타났다. 특히 분쟁대응 기업 내적 활동와 외부 대응체계 구축 정도에 의한 영향에 있어서도 원사업자의 경우가 높았다. 이는 수급사업자의 경영 환경이 상대적으로 열악하여 대기업인 원사업자들의 내적, 외적 활동과 영향에 비해 낮을 수밖에 없다는 사실을 의미한다.

• 대한건축학회논문집:구조계
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• 제33권12호
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• pp.91-98
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• 2017

In this study, the effect of window installation position in the residential building with the external insulation was numerically investigated in terms of insulation performance and heating/cooling energy consumption. For different window positions, 2-D heat transfer simulation was conducted to deduce the linear thermal transmittance, which was inputted to the dynamic energy simulation in order to analyze heating/cooling energy consumption. Simulation results showed that the linear thermal transmittance ranges from 0.05 W/mK to 0.7 W/mK, and is reduced as the window is installed near the external finish line. Indoor surface temperature and TDR analysis showed that the condensation risk is the lowest when the window is installed at the middle of the insulation and wall structure. It was also found that the window installation near the external finish can reduce the annual heating/cooling energy consumption by 12~16%, compared with the window installation near the interior finish. Although the window installation near the external finish can achieve the lowest heating/cooling energy consumption, it might lead to increased condensation risks unless additional insulation is applied. Thus, it can be concluded that the window should be installed near the insulation-wall structure junction, in consideration of the overall performance including energy consumption, condensation prevention and constructability.

• 한국안전학회지
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• 제30권4호
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• pp.64-72
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• 2015

The purpose of this study is to study the safety of a small LPG storage tank with a capacity less than 3 ton when it is exposed to an external fire. First, simulation studies were carried out using ASPEN Plus and PHAST to demonstrate that overpressurization in the tank can be relieved by discharging the LPG through an adequately sized safety valve, but the release may lead to the secondary risk of fire and explosion around the tank. Next, the temporal variations of the temperatures of the lading and tank wall were obtained using AFFTAC, which showed that the tank wall adjacent to the vapor space could be overheated in about 11 min to such a point that the weakened strength might cause a rupture of the tank and subsequent BLEVE. The consequences of the BLEVE were estimated using PHAST. Finally, several practical measures for preventing the hazards of overheating were suggested, including an anti-explosion device, sprinkling system, insulation, heat-proof coating, and enhanced safety factor for tank fabrication. The effectiveness of these measures were examined by simulations using AFFTAC and ASPEN Plus.

• 한국응급구조학회지
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• 제20권1호
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• pp.83-94
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• 2016

Purpose: This study aimed to assess defibrillator pad positioning by the general public and healthcare providers during basic life support (BLS) renewal education (RE). Methods: A total 130 subjects performed defibrillation using an automated external defibrillator (AED) equipped with electrode pads developed by the researchers and male resuscitation manikins, in order to assess electrode pad placement (EPP) before BLS RE. Subjects included 54 Healthcare providers (HP) and 76 members of the general public (GP). Results: The apex EPP was positioned in the risk area (RA), more than 5 cm distant from the area recommended, by 63.2% of the GP (n = 48). The apex EPP was positioned in the RA by 44.4% of the HP (n = 23). The distance from the apex (GP $5.27{\pm}2.21cm$, HP $4.18{\pm}1.71cm$) was statistically significant, using Student's t-test. Conclusion: For both GP and HP, apex EPP was significantly in error. Thus, to prevent defibrillation failures, EPP education and practice for GP and HP in all BLS education programs should be improved, and incorrect Korean cardiopulmonary resuscitation guidelines and related literature should be revised and corrected.

• 한국운동역학회지
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• 제26권3호
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• pp.257-264
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• 2016

Objective: The purpose of this study was to determine the periodicity of shank-foot segment coupling and free torque before and after fatigue induced by prolonged running. Method: Fifteen young healthy male participants with a rear-foot strike ran on instrumented dual-belt treadmills at 70% of their maximum oxygen uptake for 65 min. Kinematic and ground reaction force data were collected for 20 continuous strides at 5 and 65 min (considered the fatigued condition). The approximate entropy tool was applied to assess the periodicity of the shank internal-external rotation, foot inversion-eversion, shank-foot segment coupling, and free torque for the two running conditions. Results: The periodicity of all studied parameters, except foot inversion-eversion, decreased after 65 min of running (fatigued condition) for 80% of the participants in this study. Furthermore, 60% of the participants showed similarities in the change of periodicity pattern in shank internal-external rotation, coupling, and free torque. Conclusion: The findings indicated that the foot inversion-eversion motion may pose a higher risk of injury than the shank internal-external rotation, coupling, and free torque in the fatigued condition during prolonged running.

• 사상체질의학회지
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• 제27권4호
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• pp.429-435
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• 2015

Objectives The purpose of this study was to report the effects of treatments to traumatic subcutaneous hematoma on the shin using herbal medication and external application without venesection, which had no change in spite of previous 3 weeks medical conservative treatment so it had a risk of sepsis.Methods The patient diagnosed as Soyangin was prescribed with Yangkyuksanhwa-tang. The subcutaneous hematoma lesion was treated by external application of Daehwangchija-san(大黃梔子散). We evaluated the size of hematoma, pain and gait disturbance.Results and Conclusions Subcutaneous hematoma and relevant symptoms disappeared within 11 days of admission. Any kind of sequela did not show up and skin color was recovered after 4 month later follow-up.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2019년도 추계 학술논문 발표대회
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• pp.130-131
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• 2019

As part of recent low-energy policies, thermal insulation standards for buildings are being tightened every year. In addition, the conventional styrofoam insulating material has a problem that the thickness of the heat insulating material to achieve a standard heat permeability is rapidly increased. Due to the thick insulation, there is a high risk of spreading vulnerable structures such as fire due to lack of space between buildings. On the other hand, the method of using the insulation as a formwork is known to be excellent cost saving effect through the reduction of the formwork usage and the simplification of the external insulation work. In order to solve this problem, this study aims to fabricate a multi-layered insulator that combines high-performance phenolic foam insulation and styrofoam insulation and evaluate the deflection characteristics for use as formwork.

• 자동차안전학회지
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• 제6권1호
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• pp.41-47
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• 2014

A new dummy has improved biofidelity from Fair to Good compare with EuroSID2re which is currently used for regulation tests and NCAP tests. Some instrumentation of each body region has been changed to measure the assessment of injury risk. The objective of this study is to find out the injury characteristic of each dummy and to calculate the relation between external force and injury for each dummy with pendulum tests. Finally, this study suggests the optimized external force to meet consumer tests. A new dummy named WorldSID for side impact will be introduced into EuroNCAP tests after 2015. Korea government is also planning to adopt WorldSID at KNCAP tests from 2017 and Global Technical Regulation (GTR) will also adopt WorldSID to oblique side pole crash.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2020년도 봄 학술논문 발표대회
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• pp.117-118
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• 2020

The masonry structure is constructed by cement mortar binding material of brick objects and uses reinforced hardware (connected hardware or wall tie) together when building. However, over time, the corrosion of reinforced steel and the deterioration of joint mortar as well as bricks cause the risk of collapse. In particular, when the externally decorated brick wall is installed on the concrete girder for each floor, the angle bracket is not constructed or corroded, the full-layer weight load is applied to the wall of 0.5B, which is an example of full-scale or collapse. The purpose of this study is to provide numerical information on the reinforcement design by experimentally studying the structural performance of concrete reinforcement brackets that reinforce the vertical load of the exterior wall.