• Title/Summary/Keyword: internal and external standards

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Estimation of Parking Lot Planning and, Suggestion of Parking Planning Methods Considering Vehicle Types (차종을 고려한 주차 계획단위 산정 및 주차계획 방법 제시)

  • Kwon, Sung-Dae;Park, Je-Jin;Kim, Joong-Hyo;Ha, Tae-Jun
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.31 no.6D
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    • pp.755-764
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    • 2011
  • At the present, planning and installation of parking space sections and lane width are implemented in accordance with the installation standard and parking lot structure by the enforcement regulations of the Parking Act. While large and RV (Recreational Vehicle) vehicles have increased in number recently, parking is complex with improper installation standards. It causes serious problems, including vehicle vandalism, increased civil complaints, travel inconveniences for parking lot users, management and maintenance issues for parking lots, and so forth. The study, therefore, determined that the practical and appropriate realignment of parking unit adjustment and lane width regulations are essential. The study conducted prior review on domestic parking sections and change cases of composition by vehicle types, including the component ratio of domestic and foreign vehicles, width of vehicle by types in order to examine the parking problems that account for a increasing social issues, and provided parking plan methods by types of vehicle, as well as reform and reaction plans for parking unit adjustment and lane width considering security and smooth traffic flow. After comparing and analyzing between estimated installation of parking space and lane width and internal and external cases, the study suggests the improvement that considers expenses and convenience of a driver. Also, it shows installation of parking space that considers traffic safety, improvement of lane width, and parking way depends on vehicle types. By providing estimation for parking planning and parking planning methods that secure safe and smooth traffic flow within a parking lot, the study will contribute to the development of improved alternatives for cost-effective traffic safety and set-up structure, including installation standards of parking lots.

A Low-Complexity Image Compression Method Which Reduces Memories Used in Multimedia Processor Implementation (멀티미디어 프로세서 구현에 사용되는 메모리를 줄이기 위한 저 복잡도의 영상 압축 알고리즘)

  • Jung Su-Woon;Kim I-Rang;Lee Dong-Ho
    • Journal of the Institute of Electronics Engineers of Korea CI
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    • v.41 no.1
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    • pp.9-18
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    • 2004
  • This paper presents an efficient image compression method for memory reduction in multimedia processor which can be simply implemented in hardware and provides high performance. The multimedia processor, which includes processing of high-resolution images and videos, requires large memories: they are external frame memories to store frames and internal line memories for implementing some linear filters. If we can reduce those memories by adopting a simple compression method in multimedia processor, it will strengthen its cost competitiveness. There exist many standards for efficiently compressing images and videos. However, those standards are too complex for our purpose and most of them are 2-D block-based methods, which do not support raster scanned input and output. In this paper, we propose a low-complexity compression method which has good performance, can be implemented with simple hardware logic, and supports raster scan. We have adopted 1${\times}$8 Hadamard transform for simple implementation in hardware and compression efficiency. After analyzing the coefficients, we applied an adaptive thresholding and quantization. We provide some simulation results to analyze its performance and compare with the existing methods. We also provide its hardware implementation results and discuss about cost reduction effects when applied in implementing a multimedia processor.

The Auditors' Responses to Management's Overconfident Tone Depending on the Level of Earnings Management (경영자의 자기과신적 어조 및 이익조정에 대한 감사인의 반응)

  • Hee-Yeon Sunwoo;Hyejeong Shin
    • Journal of East Asia Management
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    • v.4 no.1
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    • pp.23-51
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    • 2023
  • We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

A Study on the Architectural Education System for Globalization (국제화시대에 대비한 우리나라 건축교육제도 개선 연구)

  • Yim Chang-Bok
    • Journal of Engineering Education Research
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    • v.2 no.1
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    • pp.39-50
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    • 1999
  • In recent globalization era, Korean architectural education and profession are emerging as the fields with serious problems. There are two major reasons. One is an internal factor caused by Ministry of Education's full scale shift from department to faculty system. Due to the drastic change in this system, most of schools have serious difficulties to deliver the proper professional education. And the other is an external factor. In WTO era, Union of International Architects has adopted $\ulcorner$UIA Accord on Recommended International Standards of Professionalism In Architectural Practice$\lrcorner$. According to the education section of the Accord, it requires 5 years of professional education in the accredited school. So, if it is formally adopted in the Beijing Congress, which is scheduled to be held in June 1999, we may face very serious problems in architectural education. As mentioned above, with the present education system it is believed not easy to meet their new criteria. Within the present system, which does not have any mandatory relationship with professional licence, students might go on to diverse fields such as architectural design, structural engineering, construction management and building equipment engineering. However, if UIA Accord and Engineering Accreditation are required at the same time, it will not be easy to meet their new criteria with present architectural education system. The goal of this paper is to suggest the models to meet the standards of international community while keeping the strengths of existing systems.

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Analysis of Volatile Organic Compounds in Sediments Using HS-GC/MS - Confirmation of Matrix Effects in External and Internal Standard Methods - (HS-GC/MS를 이용한 퇴적물 중 휘발성유기화합물 분석 - 외부 및 내부표준방법에서 매질영향 확인 -)

  • Shin, Myoung-Chul;Jung, Da-som;Noh, Hye-ran;Yu, Soon-ju;Seo, Yong-Chan;Lee, Bo-Mi
    • Journal of Korean Society on Water Environment
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    • v.37 no.6
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    • pp.510-519
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    • 2021
  • Volatile Organic Compounds (VOCs) in sediments, which can cause human health problems, have been monitored in Korea since 2014. Measured VOC concentrations can be affected by matrix type and the volatility of target substances. In this study, (1) VOCs volatility and the influence of matrix interference were confirmed, and (2) internal standards (IS) method was applied to improve analytical method. For these purposes, method detection limit (MDL), calibration linearity, precision and accuracy of VOCs were compared in various matrices using the IS. Some of VOCs in sediments showed different peak areas and reduced rates compared to water matrix. It was suggested that adsorption properties of sediments hindered the migration to vapor during heat pretreatment in headspace method. A calibration curve was created in clean sand. Recovery rates for the calibration curve method and IS applying method were 64.1~83.1% and 99.1~119.3%, respectively. Relative standard deviations ranged from 11.1% to 21.6% for the calibration curve method and those for IS ranged 4.7% to 13.7%. In case of real sediment, calibration curve and 1,2-Dichlorobenzene-d4 (ODCB) among IS were not suitable. The average recovery rate of Fluorobenzene (FBZ) increased by 56.4% and Relative Standard Deviation (RSD) by 4.7%. However, the recovery rate was increased in the samples with large values of igniting intensity. This study confirmed that influence of the matrix of VOCs in sediment, and addition of IS materials improved precision and accuracy. Although IS corrects volatilization and adsorption, it is recommended that more than two types of IS should be added rather than single.

A Study on The Factors of Policy Change in Latecomer Nations : Through the case of Korea's renewable energy policy change (후발국의 제도 변화 요인 연구 : 한국의 신재생에너지 정책 변동 사례를 통해)

  • Yoon, Youngchul;Choung, Jae-Yong
    • Journal of Technology Innovation
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    • v.27 no.2
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    • pp.1-36
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    • 2019
  • In line with the international community's movement to reduce greenhouse gas emission, Korea implemented FIT(Feed in Tariff) in 2002 as part of its renewable energy development project. Although the policy had shifted to full-scale RPS(Renewable Portfolio Standards) in 2012, policymakers are still seeking changes due to policy ineffectiveness. While previous studies explain sudden policy changes through external factors, recent research sheds light on internal factors in the process of policy transition. The purpose of this study is to investigate the factors that are responsible for rapidly changing policies in latecomer nations. In order to find this, we look at the case of transition from the FIT to the RPS in Korea's expansion of renewable energy policy. As a result of the research, it is confirmed that the Top-Down decision making system of Korea and the external regulatory change cause rapid policy transition. By looking at these variables, we propose useful implications for policymakers to minimize the policy failure in future policy design and evolution.

Live Load Distribution in Prestressed Concrete I-Girder Bridges (I형 프리스트레스트 콘크리트 거더교의 활하중 분배)

  • Lee, Hwan-Woo;Kim, Kwang-Yang
    • Journal of the Computational Structural Engineering Institute of Korea
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    • v.21 no.4
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    • pp.325-334
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    • 2008
  • The standard prestressed concrete I-girder bridge (PSC I-girder bridge) is one of the most prevalent types for small and medium bridges in Korea. When determining the member forces in a section to assess the safety of girder in this type of bridge, the general practice is to use the simplified practical equations or the live load distribution factors proposed in design standards rather than the precise analysis through the finite element method or so. Meanwhile, the live load distribution factors currently used in Korean design practice are just a reflection of overseas research results or design standards without alterations. Therefore, it is necessary to develop an equation of the live load distribution factors fit for the design conditions of Korea, considering the standardized section of standard PSC I-girder bridges and the design strength of concrete. In this study, to develop an equation of the live load distribution factors, a parametric analysis and sensitivity analysis were carried out on the parameters such as width of bridge, span length, girder spacing, width of traffic lane, etc. As a result, the major variables to determine the size of distribution factors were girder spacing, overhang length and span length in case of external girders. For internal adjacent girders, the determinant factors were girder spacing, overhang length, span length and width of bridge. For internal girders, the factors were girder spacing, width of bridge and span length. Then, an equation of live load distribution factors was developed through the multiple linear regression analysis on the results of parametric analysis. When the actual practice engineers design a bridge with the equation of live load distribution factors developed here, they will determine the design of member forces ensuring the appropriate safety rate more easily. Moreover, in the preliminary design, this model is expected to save much time for the repetitive design to improve the structural efficiency of PSC I-girder bridges.

Revealing the Spatial Distribution of Inorganic Elements in Rice Grains

  • Jeon, Ji Suk;Choi, Sung Hwa;Lee, Ji Yeon;Kim, Ji A;Yang, Young Mi;Song, Eun Ji;Kim, Jae Sung;Yang, Jung Seok;Kim, Kyong Su;Yoo, Jong Hyun;Kim, Hai Dong;Park, Kyung Su
    • Bulletin of the Korean Chemical Society
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    • v.35 no.11
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    • pp.3289-3293
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    • 2014
  • Femtosecond laser ablation (fs LA) was used in this study to identify pollution by heavy metals and the distribution of elemental nutrients at different rice milling ratios. Polished rice (degrees of milling of 3, 5, 7, 9, and 11) was collected from major Korean supermarkets and one sample thereof was selected. An internal quality control experiment was conducted using a rice flour certified reference material from the Korea Research Institute of Standards and Science (KRISS CRM) for the evaluation of the efficacy. To assess the effectiveness of the analysis method, the reliability was validated using a food analysis performance assessment scheme (FAPAS), with chili powder serving as an external quality control. The results of the analysis of the inorganic elements Ti, Ca, Al, Fe and Mn in white and brown rice with degrees of milling of 3, 5, 7, 9 and 11 using ICP-MS, ICP-OES and AAS revealed contents of 0.40, 49.2, 2.43, 5.36 and 10.3 mg/kg in white rice and 0.59, 78.0, 7.52, 11.0 and 18.5 mg/kg in brown rice, respectively. Among the elements, there were remarkable differences in the measured contents. By comparing the contents of the elements at different degrees of milling, Ti, Co, As, Ca, Al, Cu, Fe, and Mn were determined to be distributed on the surface of the rice grains, whereas the contents of Cd and Pb increased toward the center of the rice grains, and Si was evenly distributed. After the quantitative analysis of rice samples polished to different degrees of milling, Ca and Al, which were contained in large amounts, and Si were analyzed with specificity by fs LA. The results show that Ca and Al were distributed in the rice husk (protective covering of rice) and Si was distributed in all parts of the rice.

Study on Improving Maritime English Proficiency Through the Use of a Maritime English Platform (해사영어 플랫폼을 활용한 표준해사영어 실력 향상에 관한 연구)

  • Jin Ki Seor;Young-soo Park;Dongsu Shin;Dae Won Kim
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.29 no.7
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    • pp.930-938
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    • 2023
  • Maritime English is a specialized language system designed for ship operations, maritime safety, and external and internal communication onboard. According to the International Maritime Organization's (IMO) International Convention on Standards of Training, Certification and Watchkeeping for Seafarers (STCW), it is imperative that navigational officers engaged in international voyages have a thorough understanding of Maritime English including the use of Standard Marine Communication Phrases (SMCP). This study measured students' proficiency in Maritime English using a learning and testing platform that includes voice recognition, translation, and word entry tasks to evaluate the resulting improvement in Maritime English exam scores. Furthermore, the study aimed to investigate the level of platform use needed for cadets to qualify as junior navigators. The experiment began by examining the correlation between students' overall English skills and their proficiency in SMCP through an initial test, followed by the evaluation of improvements in their scores and changes in exam duration during the mid-term and final exams. The initial test revealed a significant dif erence in Maritime English test scores among groups based on individual factors, such as TOEIC scores and self-assessment of English ability, and both the mid-term and final tests confirmed substantial score improvements for the group using the platform. This study confirmed the efficacy of a learning platform that could be extensively applied in maritime education and potentially expanded beyond the scope of Maritime English education in the future.

A Study on the Characteristics Assessment and Fabrication of Distribution Board according to KEMC Standards (KEMC 규정에 의한 분전반의 제작 및 특성 평가에 관한 연구)

  • Lee, Byung-Seol;Choi, Chung-Seog
    • Fire Science and Engineering
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    • v.31 no.3
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    • pp.63-72
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    • 2017
  • This study fabricated a low-voltage 10 circuit distribution board based on the KEMC (Korea Electrical Manufacturers Cooperative) 2102-610 standard and performed a characteristics assessment of the developed 10 circuit distribution board to secure product stability. The developed 10 circuit distribution board is designed to have the characteristics of insulation materials, as well as resistance to corrosion ultraviolet radiation and mechanical impact. The developed distribution board is fabricated to have an appropriate protection class of enclosure, electric shock prevention and protection circuits, switchgear and its components, internal electrical circuits and connectors, external conduct terminal, insulation characteristics, temperature rise test, heat resistance, etc. The developed 10 circuit distribution board consists of a single phase circuit and 3-phase circuits. It is possible to measure in real time the leakage current generated from the load distribution line by installing a sensor module at the load side of each of the branched switchgears. In addition, it is possible to increase a circuit according to the use and purpose of the load and to also manage and check the load in real time. Temperature rise tests were performed on the developed 10 circuit distribution board at 18 places including the inlet connection, main circuit and distribution circuit bus bars and bus bar supports, etc. The highest temperature of $65.3^{\circ}C$ was measured at the R-Phase of the connection of the MCCB power supply for the branch circuit bus bar and a temperature rise of $61.6^{\circ}C$ was measured at the T-Phase of the load side. When applying thermal stress to an MCCB for 6 hours at $180^{\circ}C$ using a heat resistant experimental device, it was found that the actuator lever was transformed and moved in the tripped state.