• Asian Journal of Business Environment
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• 제5권3호
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• pp.17-21
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• 2015

Purpose - This paper compares current requirements for depreciation accounting from the Financial Accounting Standards Board in America for equity securities and all debt securities with determinable fair value, and disclosure requirements related to the fair value of securities below registered cost with the requirements of the international Financial Reporting Standards Board and accounting standards committee. Research design, data, and methodology - Mini-review statements are examined relating to depreciation of investments in America and the Financial Accounting Standards depreciation of investments in Iran that meet the requirements of international reporting standards and the Iranian Accounting Standards Committee. Results - Accounting rules for depreciation of investments in securities requires a good deal of judgment. In particular, devaluation decisions during the recession and market crisis were controversial, although even with no clear guidelines on devaluation, sometimes such decisions were simple. Conclusions -Companies can choose from formal policies applied uniformly and documentations of interest to provide a summary of the principles and conclusions obtained through disclosure, enabling market participants to assess the entity's conclusions reasonably, thereby easing investor and market worries.

• 대한의용생체공학회:의공학회지
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• 제13권2호
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• pp.141-146
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• 1992

The propagation, reflection and scattering characteristics of the near Infra-red lights were experimented in order to check the feasibility of non-restrained biotelemetry using indirect transmitted light. The results of the experiments show that 3 kinds of walls examined are not specular reflectors but almost perfect diffuse surfaces with slight directivity and that light in a local point is spread out and fills the room uniformly by repeating the reflection and scattering at walls, ceiling, floor. These results also explain the fact that the diffusely reflected light can be utilized as the carrier of biotelemetry even after several scattering and reflections.

• 한국전기전자재료학회:학술대회논문집
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• 한국전기전자재료학회 2000년도 추계학술대회 논문집
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• pp.192-195
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• 2000

Antimony doped tin oxyde thin films have been deposited by sol-gel method using non-alkoxide precursor SnCl$_2$$.$2H$_2$O as host and SbC1$_3$ as dopant material. Using spin coating method, thin films of thickness up to 200nm have been uniformly deposited on Corning 1737F non-alkali glass substrates. Effect of Sb doping concentration and heat treatment on electrical and optical properties was investigated. Heat treatment was performed at the temperature from 350$^{\circ}C$ to 650$^{\circ}C$ in flowing O$_2$. The resulting ATO films showed widely changing electrical resistivity and optical transmittance values in the visible spectrum depending on the composition and firing condition.

• 한국정밀공학회지
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• 제21권9호
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• pp.149-157
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• 2004

This paper presents a new method for hi-objective optimization. Ordinary weighted sum method is easy to implement, but it has two significant drawbacks: (1) the solution distribution by the weighted sum method is not uniform, and (2) the method cannot determine any solutions that reside in non-convex regions of a Pareto front. The proposed adaptive weighted sum method does not solve a multiobjective optimization in a predetermined way, but it focuses on the regions that need more refinement by imposing additional inequality constraints. It is demonstrated that the adaptive weighted sum method produces uniformly distributed solutions and finds solutions on non-convex regions. Two numerical examples and a simple structural problem are presented to verify the performance of the proposed method.

• Structural Engineering and Mechanics
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• 제35권3호
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• pp.365-377
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• 2010

In the present article, effect of non-uniform excitation due to spatially variation of seismic input on nonlinear response of concrete gravity dams is considered. The reservoir is assumed compressible. Isotropic damage mechanics approach is used to model static and dynamic nonlinear behavior of mass concrete in 2D space. The validity of utilized nonlinear model is considered using available theoretical results under static and dynamic conditions. The tallest monolith of Pine Flat dam is selected as a case study. Two cases are analyzed for considering the effect of limited wave propagation velocity on seismic behavior of the dam-reservoir system in which travelling velocities are chosen as 2000 m/s and infinity. It is found that tensile damage in neck and toe regions and also, in the vicinity of the base increase when the system is excited non-uniformly.

• Journal of applied mathematics & informatics
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• 제39권5_6호
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• pp.623-641
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• 2021

In this paper, numerical treatment of singularly perturbed parabolic delay differential equations is considered. The considered problem have small delay on the spatial variable of the reaction term. To treat the delay term, Taylor series approximation is applied. The resulting singularly perturbed parabolic PDEs is solved using Crank Nicolson method in temporal direction with non-standard finite difference method in spatial direction. A detail stability and convergence analysis of the scheme is given. We proved the uniform convergence of the scheme with order of convergence O(N^-1 + (∆t)²), where N is the number of mesh points in spatial discretization and ∆t is mesh length in temporal discretization. Two test examples are used to validate the theoretical results of the scheme.

• Current Optics and Photonics
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• 제3권5호
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• pp.374-381
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• 2019

This study examined a method for designing the optical cavity of a non-dispersive infrared gas detector. The infrared gas detector requires an optical cavity design to lengthen the ray path. However, the optical cavity with multiple reflecting surfaces has off-axis aberration due to the characteristics of the reflecting optical system. The rays were parallelized by using the off-axis parabolic mirror to easily increase the ray path and eliminate off-axis aberration so that the rays are admitted to the effective area of the infrared detector uniformly. A prototype of an infrared gas detector was produced with the designed optical cavity to confirm the performance.

• 대한수학회논문집
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• 제37권3호
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• pp.939-955
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• 2022

In this paper, we study a first-order non-linear singularly perturbed Volterra integro-differential equation (SPVIDE). We discretize the problem by a uniform difference scheme on a Bakhvalov-Shishkin mesh. The scheme is constructed by the method of integral identities with exponential basis functions and integral terms are handled with interpolating quadrature rules with remainder terms. An effective quasi-linearization technique is employed for the algorithm. We establish the error estimates and demonstrate that the scheme on Bakhvalov-Shishkin mesh is O(N^-1) uniformly convergent, where N is the mesh parameter. The numerical results on a couple of examples are also provided to confirm the theoretical analysis.

• 대한수학회지
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• 제60권2호
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• pp.255-271
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• 2023

In this paper, we deal with random attractors for dynamical systems forced by a deterministic noise. These kind of systems are modeled as skew products where the dynamics of the forcing process are described by the base transformation. Here, we consider skew products over the Bernoulli shift with the unit interval fiber. We study the geometric structure of maximal attractors, the orbit stability and stability of mixing of these skew products under random perturbations of the fiber maps. We show that there exists an open set U in the space of such skew products so that any skew product belonging to this set admits an attractor which is either a continuous invariant graph or a bony graph attractor. These skew products have negative fiber Lyapunov exponents and their fiber maps are non-uniformly contracting, hence the non-uniform contraction rates are measured by Lyapnnov exponents. Furthermore, each skew product of U admits an invariant ergodic measure whose support is contained in that attractor. Additionally, we show that the invariant measure for the perturbed system is continuous in the Hutchinson metric.

• Kyungpook Mathematical Journal
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• 제63권2호
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• pp.199-223
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• 2023

We introduce the constants E[t, X], C_NJ[X] and J[t, X] to describe the asymmetry of the norm. They can be seen as the skew version of the Gao's parameter, von Neumann-Jordan constant and Milman's moduli, respectively. We establish basic properties of these constants, relating them other well known constants, and use these properties to calculate the constants for specific spaces. We then use these constants to study Hilbert spaces, uniformly non-square spaces and their normal structures. With the Banach-Mazur distance, we use them to study isomorphic Banach spaces.