• Magazine of the Korean Society of Agricultural Engineers
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• v.18 no.4
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• pp.4242-4250
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• 1976

The determination of the pre-consolidation load known to have a great effect on the consolidation characteristics of the soil have been researched and discussed in detail by many other researchers. A study was undertaken to investigate and compare the effect of pre-consolidation loads on the coefficient of permeability and the consolidation characterisics of soil through the consolidation test on the three types of soil samples. The results of this study are follows; 1. Large compression index is dependent on initial void ratio of the sample being used and the pressure-void ratio curve shows a curved linear relationship in over-consolidated area but a linear relationship in normally consolidated area.2. Settlement-time curve is S-shaped where the pressure is larger than pre-consolidation load and regardless of over-burden pressure, it is a similar straight line respectively in the secondary consolidation area. 3. Primary consolidation ratio of the sample increases almost linearly with the increase of over-burden pressure but the coefficient of volume compressibility decreases linearly with the increase of it. 4. Time factor of a certain degree of consolidation increases with over-burden pressure but the coefficient of consolidation decreases with it in over-consolidated area. There is a linear relationship between them in normally consolidated area. 5. The void ratio of completion point of primary consolidation decreases linearly with over-burden pressure. 6. The coefficient of permeability of sample decreases linearly with over-burden pressure in normally consolidated area, also it increases linearly with increment of the void ratio of the sample.

• Management & Information Systems Review
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• v.8
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• pp.167-186
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• 2002

Since first introduced on July 1974, consolidated financial statements had been concluded or not depending on decision-makings by companies. But the Securities and Exchange Law as revised on April 1992 specified that any listed corporation must add consolidated financial statements and their auditor's opinion to its business report. foreign-based corporations became subject to the conclusion of the sheets and equity method from the time of business closing on Dec. 1995. Now all of domestic and foreign-based corporations, whether they are controlling or controlled businesses, are subject to consolidated financial statements. Business bankruptcies and restructuring under the economic crisis since the late 1997 raised the necessity of the increased reliability and transparency of consolidated accounting information and significantly changed contents of consolidated audit report. An analysis over the past three years shows that auditor's opinions about consolidated financial sheets are mostly qualified opinions whose proportion is being gradually decreased, while rejected opinions are annually increasing in proportion. When compared to the year of 1998, the numbers of those controlled businesses, and companies under the equity method were all decreased, but rather increased when determined on the basis of such numbers per a corporation. This suggests that corporations are promoting business diversification through business separation and share acquisition and advancing into foreign markets as well as domestic ones. Especially, special contents included in consolidated auditing report show a tendency to increase annually. Based on all these findings, the strengthening of accounting regulation will lead to providing more reliable information related to auditor's opinion about consolidated financial statements and raising the information effectiveness and validity of the statements as publicly notified.

• Geomechanics and Engineering
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• v.9 no.5
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• pp.669-685
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• 2015

A three-dimensional elastoplastic constitutive model, also known as a UH model (Yao et al. 2009), was developed to describe the stress-strain relationship for normally consolidated and over-consolidated soils. In this paper, an acoustic tensor and discriminator of bifurcation for the UH model are derived for the strain localization of saturated clays under undrained and fully and partially drained conditions. Analytical analysis is performed to illustrate the points of bifurcation for the UH model with different three-dimensional stress paths. Numerical analyses of cubic specimens for the bifurcation of saturated clays under undrained and fully and partially drained conditions are conducted using ABAQUS with the UH model. Analytical and numerical analyses show the similar bifurcation behaviour of overconsolidated clays in three-dimensional stress states and various drainage conditions. The results of analytical and numerical analyses show that (1) the occurrence of bifurcation is dependent on the stress path and drainage condition; and (2) bifurcation can appear in either a strain-hardening or strain-softening regime.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.63
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• pp.185-207
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• 2014

There are over 20 administrative rules related to Korea Foreign Trade Act including Export and Import Notification, Consolidated Notification, Notification for Strategic Materials and so on. The purpose of this research proposes to reform some administrative rules related to Korea Foreign Trade Act. First, the administrative rules are a little many and hidden in part, so the effort need for simplification and publication. Especially Export and Import Notification is no need more, and some articles can be transfer to the similar notification. Second, the prohibited or regulated items are only 135, and the reason is cooperation to world trade policy and Korea trade purpose. The item number of trade limitation are decreased sharply compare to several decades, but we still effort to decrease. Third, There are 2 tracks trade regulation both Korea Foreign Trade Act and 57 specific acts. The number of trade limitation item is over 5,000, so it is impossible to control by Consolidated Notification. The role of Consolidated Notification is the just guides for Export and Import, so trader has to use the specific trade-related law.

• Journal of Applied Reliability
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• v.11 no.4
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• pp.433-445
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• 2011

Duty cycle is determined as the ratio of operating time to total time. Duty cycle in reliability prediction is one of the significant factors to be considered. In duty cycle application, non-operating time failure rate has been easily ignored even though the failure rate in non-operating period has not been proved to be small enough. Ignorance of non-operating time failure rate can result in over-estimated system reliability calculation. Furthermore, utilization of duty cycle in reliability prediction has not been evaluated in its effectiveness. In order to address these problems, two reliability models, such as MIL-HDBK-217F and RIAC-HDBK-217Plus, were used to analyze non-operating time failure rate. This research has proved that applying duty cycle in 217F model is not reasonable by the quantitative comparison and analysis.

• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Geomechanics and Engineering
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• v.35 no.2
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• pp.149-163
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• 2023

This paper presents stability evaluation of unlined tunnels with semi-circular arch and straight sides (SASS) driven in non-homogeneous and anisotropic undrained clay. Numerical analysis has been conducted based on lower bound finite element limit analysis with second order cone programming under plane strain condition. The solutions will be used for the assessment of stability of unlined semi-circular arch tunnels and tunnels in which semi-circular roof is supported over rectangular/square sections. The stability charts have been generated in terms of a non-dimensional factor considering linear variation in undrained anisotropic strength for normally consolidated and lightly over consolidated clay with depth, and constant undrained anisotropic strength for heavily over-consolidated clay across the depth. The effect of normalized surcharge pressure on ground surface, non-homogeneity and anisotropy of clay, tunnel cover to width ratio and height to width ratio of tunnel on the stability factor and associated zone of shear failure at yielding have been examined and discussed. The geometry of tunnel in terms of shape and size, and non-homogeneity and anisotropy in undrained strength of clay has been observed to influence significantly the stability of unlined SASS tunnels.

• Journal of Applied Reliability
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• v.12 no.1
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• pp.1-12
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• 2012

The quality of a part has directly effect on part reliability. In the basis of MIL-HDBK-217F model, it is the determined rule that part's quality level should follow its nominal one written in its specification. If quality information is unknown, quality level of the part should be determined as 'Lower'. However, the prediction model is said to be short in reflecting parts applying 'state-of-the-art' technology and result in over-estimated failure rate by some reliability-related authorities or research institutes. In this study, the reliability prediction results by the model of MIL-HDBK-217F and Telcordia SR-332 are compared and analyzed to verify whether the statement is reasonable or not.

• Proceedings of the Korean Society of Agricultural Engineers Conference
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• 2002.10a
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• pp.109-112
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• 2002

A naturally favorable consolidated Drainage canal which had been completed in August 2000 was observed over two years with surrounding environment, fauna and flora, alternation of fauna. Research data for understanding ecological change were vegetation, water quality, fishes and amphibia. Through these researched data, biotope data would be established basically. Creation of Biotope which is related to naturally favorable consolidted ecological change of canal was considered on this study.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.8 no.3
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• pp.615-619
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• 2007

In this study, the MCC(modified Cam-Clay) model and the Hvorslev-MCC model, recently developed based on the critical state theory and with relatively few model parameters, were investigated by comparing the model predictions with the result of the conventional triaxial compression test strictly performed in laboratory. The discrepancy of the prediction capacities of the models exists on the heavily over-consolidated specimen. The Hvorslev-MCC model accurately predicts the peak strength envelope for heavily over-consolidated clayey specimens on the dry side of the critical state since it adopts the Hvorslev surface in the supercritical region other than the ellipse of the MCC model.