• Title/Summary/Keyword: new conservatism

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Interaction of thermal stress with mechanical stress in circumferentially cracked pipe (원주방향 균열배관에 대한 열하중 및 기계하중의 상호 작용)

  • Song, Tae-Kwang;Oh, Chang-Kyun;Kim, Yun-Jae
    • Proceedings of the KSME Conference
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    • 2008.11a
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    • pp.327-332
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    • 2008
  • For the cracked component under combined primary and secondary stress, an interacion between the loads occurs and the secondary stress is relaxed by the primary load. To account for this phenomena, R6 code provides the correction factor which is called V-factor. However, evaluation corrected with V-factor need to be examined for its conservatism. In this paper the conservatism of the current V-factor is examined for the circumferentially cracked pipe under the combined load and new evaluation method is proposed to reduce the conservatism.

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Accounting Conservatism of Public Firm of KONEX (KONEX 상장기업의 회계 보수성에 관한 연구)

  • Jeong, Jong-gu
    • Journal of the Korea Convergence Society
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    • v.13 no.1
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    • pp.341-348
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    • 2022
  • This study analyzed the accounting conservatism of companies listed on KONEX. The analysis of the existing accounting conservatism presents the analysis results for the KOSPI market or the KOSDAQ market. However, in July 2013, Korea opened a new publicly traded market called KONEX, which has been continuously operated to increase the possibility of SMEs' financing. However, research on KONEX has not been conducted relatively actively, and the current prior research is also focused on earnings management. This study differs from previous studies in that it analyzes accounting conservatism, which is one of the accounting policies. For this purpose, the period from 2014 to 2020 was set as the analysis period, and empirical analysis was conducted using the asymmetric timeliness models, Ball and Shivakumar (2005) and Basu (1997). As a result of the analysis, conditional conservatism was also confirmed in the KONEX market. That is, it was confirmed that the timeliness of the bad news was higher than the good news. Second, no significant difference was found in the results of analyzing whether there is a difference in the conservatism of KONEX companies according to the size of the auditor. In other words, it was confirmed that the size of the auditor in the KONEX market is not a significant variable. This study expanded the existing research in that it analyzed accounting policies targeting the KONEX market.

The characteristics of Colombian liberalistic reformation and federalism in the 19th century (라틴아메리카의 자유주의와 보수주의: 19세기 콜롬비아의 자유주의 개혁의 특징과 연방제)

  • Cha, Kyung Mi
    • Cross-Cultural Studies
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    • v.27
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    • pp.31-57
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    • 2012
  • The 19th century could not relatively receive attention from local researchers because it was treated as the past cut off from the present as the formative period of modern states of Latin America. According to the characteristics of area studies which focus on changes of politics and society, studies on past affairs could not have been the main focus of attention. But as new liberalism has appeared in Latin America, is throwing the spotlight on liberalism. In addition, the studies on the 19th century have been activated and gradually expanded. And interpretation about the 19th century's history has been variously arranged. Especially, discussion on liberalism and conservatism was established as the key words which can understand and reconsider Latin America in the 19th century. Colombian liberalism which could not overcome heritage of the colonial period in the 19th century and did appear advocating reformation was another form of authoritarianism. Reformation promoted by liberalism was utilized to keep privilege of the ruling class, not to remove the social and economic structure derived from the colonial period. New reformist forces which advocated mercantilism after the middle of the 19th century but they were formed based on the existing system. Colombian Liberal Party was developed as "Another name of conservatization" by reflecting understanding of the conservatives. Colombian liberalists preferred federalism to cut off from repressive characteristics of Spanish colonial rule and secure autonomy of local control through reformation based on economic understanding. Therefore, discussion on the form of government which focused on federalism and centralism acted as the causes of conflict between Colombian liberalism and conservatism. Based on this point, this study tries to analyze liberalism reforms which is the main issue in the Colombian history in the 19th century and consider history of Colombian political conflicts focusing on federalism. The origin of Violencia which is the political violence and Colombian history in the 19th century which has been a series of rebellion can be considered through this procedure.

Evaluation of Plugging Criteria on Steam Generator Tubes and Coalescence Model of Collinear Axial Through-Wall Cracks

  • Lee, Jin-Ho;Park, Youn-Won;Song, Myung-Ho;Kim, Young-Jin;Moon, Seong-In
    • Nuclear Engineering and Technology
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    • v.32 no.5
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    • pp.465-476
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    • 2000
  • In a nuclear power plant, steam generator tubes cover a major portion of the primary pressure-retaining boundary. Thus very conservative approaches have been taken in the light of steam generator tube integrity According to the present criteria, tubes wall-thinned in excess of 40% should be plugged whatever causes are. However, many analytical and experimental results have shown that no safety problems exist even with thickness reductions greater than 40%. The present criterion was developed about twenty years ago when wear and pitting were dominant causes for steam generator tube degradation. And it is based on tubes with single cracks regardless of the fact that the appearance of multiple cracks is more common in general. The objective of this study is to review the conservatism of the present plugging criteria of steam generator tubes and to propose a new coalescence model for two adjacent through-wall cracks existing in steam generator tubes. Using the existing failure models and experimental results, we reviewed the conservatism of the present plugging criteria. In order to verify the usefulness of the proposed new coalescence model, we performed finite element analysis and some parametric studies. Then, we developed a coalescence evaluation diagram.

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AN EASILY CHECKING CONDITION FOR THE STAVILITY TEST OF A FAMILY OF POLYNOMIALS WITH NONLIMEARLY PERTURBED COEFFICIENTS

  • Kim, Young-Chol;Hong, Woon-Seon
    • 제어로봇시스템학회:학술대회논문집
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    • 1995.10a
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    • pp.5-9
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    • 1995
  • In many cases of robust stability problems, the characteristic polynomial has real coefficients which or nonlinear functions of uncertain parameters. For this set of polynomials, a new stability easily checking algorithm for reducing the conservatism of the stability bound are given. It is the new stability theorem to determine the stability region just in parameter space. Illustrative example show that the presented method has larger stability bound in uncertain parameter space than others.

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Analysis of Loss of Condenser Vacuum Accident using a Conservative Approach with a Best-Estimate Code (최적코드를 이용한 복수기진공상실 사고의 보수적 해석)

  • Jeong, Hae-Yong
    • Journal of Energy Engineering
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    • v.24 no.4
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    • pp.175-182
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    • 2015
  • A methodology to determine the most conservative initial condition based on random sampling of operation parameters is established, in which a best-estimate computer code is adopted to minimize the conservatism in code models. To validate the applicability of the suggested method, safety evaluation for a transient of loss of condenser vacuum in a pressurized water reactor is performed. One-hundred different initial conditions are generated by MOSAIQUE program automatically and the peak pressure for the most conservative case is determined from transient analyses. The safety margin obtained with the new approach is almost equivalent to the values determined with the existing methodologies. It is found that the time and human resources required for the safety evaluation could be reduced with the suggested approach.

DELAY-DEPENDENT GLOBAL ASYMPTOTIC STABILITY ANALYSIS OF DELAYED CELLULAR NEURAL NETWORKS

  • Yang, Yitao;Zhang, Yuejin
    • Journal of applied mathematics & informatics
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    • v.28 no.3_4
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    • pp.583-596
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    • 2010
  • In this paper, the problem of delay-dependent stability analysis for cellular neural networks systems with time-varying delays was considered. By using a new Lyapunov-Krasovskii function, delay-dependant stability conditions of the delayed cellular neural networks systems are proposed in terms of linear matrix inequalities (LMIs). Examples are provided to demonstrate the reduced conservatism of the proposed stability results.

Mechanical Design of Deepwater Pipeline Wall Thickness Using the Recent Rules

  • Choi, Han-Suk
    • International Journal of Ocean Engineering and Technology Speciallssue:Selected Papers
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    • v.5 no.1
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    • pp.58-63
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    • 2002
  • This paper presents a mechanical design of the deepwater pipeline wall thickness using the recent design rules. Characteristics and limitations of the new codes were identified through a case study design in the Gulf of Mexico. In addition to the ASME, API, and DVD codes, the code of federal regulations (CFR) was also utilized in the design. It was found that conservatism still exists within the collapse prediction for water depth greater than 1500 m. Comparision of the results from DNV and API codes were presented.

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Improved Delay-independent $H_2$ Performance Analysis and Memoryless State Feedback for Linear Delay Systems with Polytopic Uncertainties

  • Xie, Wei
    • International Journal of Control, Automation, and Systems
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    • v.6 no.2
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    • pp.263-268
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    • 2008
  • An improved linear matrix inequality (LMI) representation of delay-independent $H_2$ performance analysis is introduced for linear delay systems with delays of any size. Based on this representation we propose a new $H_2$ memoryless state feedback design. By introducing a new matrix variable, the new LMI formulation enables us to parameterize memoryles s controllers without involving the Lyapunov variables in the formulations. By using a parameter-dependent Lyapunov function, this new representation proposed here provides us the results with less conservatism.

A Study on the Fashion Value of Generation Y (Y세대(Y世代) 미국(美國) 청소년(靑少年)의 패션 가치관(價値觀) 연구(硏究))

  • Seo, Yoo-Lee;Cho, Kyu-Hwa
    • Journal of Fashion Business
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    • v.9 no.2
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    • pp.84-99
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    • 2005
  • This is a study about the fashion value of generation y, those who were junior and high school students between 1990 and 2004 in the U. S. This study was mainly based on the street culture and fashion of American teenagers the author observed in New York from 1997 to 2004, and referred to articles carried by major American journals, the result d Census 2000, statistical data reported by well-credited American research institutions. To overview the values generation y applies to their fashion, this study picked 8 principal values generation y pursues in their fashion and put them in four sets of contrasting pairs, as in conformity vs. Individuality, authenticity vs. trendiness, comfort vs. sexuality, rebelliousness vs. conservativeness. The results are as follow. First, when it comes to fashion, generation y desires to be noticed by others, but is afraid d being too different from their peers. Second, generation y stresses authenticity in their fashion. But, they are very much interested in mass fashion trend as well, and the pursuit of authenticity itself can be just a trend. Third, generation y wants their fashion to be "not only sexy and feminine, but also sporty and athletic" all at the same time. Forth, generation y uses fashion to visualize their rebelliousness. But their rebellious spirit is diluting amid the rise of neo-conservatism. As a conclusion, generation y's fashion has changed the way that compromises contrasting values, and in the process, were created unique new styles.