• 한국농공학회지
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• 제18권4호
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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.

• 경영과정보연구
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• 제8권
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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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• 제9권5호
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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.

• 무역상무연구
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• 제63권
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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.

• 한국신뢰성학회지:신뢰성응용연구
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• 제11권4호
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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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• 한국산학경영학회 2004년도 추계학술연구발표회
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• pp.101-123
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• 2004

본 연구는 연결납세시 연결집단의 연결법인세부담액과 개별납세시 지배 종속회사의 법인 세부담액 합계간의 차이를 실증적으로 검증함으로써 연결납세제도의 구체적인 도입방안에 대한 정책적인 제언을 하는데 그 목적이 있다. 본 연구에서는 연결납세제도 도입 시 결정하여야 할 요소들을 도출하고 각 도입방안에 대한 실증적인 증거를 제시하기 위하여 연결납세의 선택권을 연결집단에 부여하는 경우와 연결집단에 대하여 연결납세를 강제하는 경우로 구분한 후, 연결자회사의 지주비율(100% 또는 80% 이상), 연결자회사의 선택여부(강제포함 또는 결손금 발생 기업만 포함), 그리고 내부미실현손익 제거여부(제거 또는 미제거)에 따라 모두 8가지 분석유형을 구분하였다. 실증분석에서는 8가지 분석유형별로 연결납세시 세부담 감소액을 추정하고 차이분석을 수행하였으며, 그 결과는 다음과 같다. 첫째, 연결법인세부담액은 개별법인세부담액의 합계보다 적게 나타났는데, 연결집단이 연결납세를 선택하도록 허용하는 경우 연결법인세부담액은 개별법인세부담액 합계의 약 84% 수준으로 추정되었으며, 현재 과세당국이 고려하고 있는 2% 정도의 부가세(surtax)를 부과하더라도 연결집단별로 상당한 세수감소가 예상된다. 둘째, 연결집단에 연결납세와 개별납세를 선택하도록 허용하는 경우에는 연결납세범위, 결손금 발생 자회사의 선택 여부 및 내부미실현손익 제거 여부에 관계없이 모든 경우에 연결법인세부담액이 개별법인세부담액보다 유의하게 적은 것으로 나타났다. 또한 연결납세대상을 100% 지분소유 자회사로 한정하는 경우에 비해 80% 이상 지분소유 자회사로 확대하는 경우 연결법인세부담액이 유의하게 감소하는 것으로 나타났다. 결론에서는 연구결과를 요약하고, 본 연구의 분석결과를 토대로 각 요소별 연결납세제도의 구체적인 도입방안을 제시하였다.130.74%로 측정되었다. 민감도분석은 검출기의 해상도에 의한부분용적 효과와 통계적 노이즈는 방사능측정의 과소 평가가 된다는 것을 보였고 과소 평가 되는 양은 방사능 양이 몇 % 증가했는가 또는 Diamox 후 데이타에서 Diamox 전 데이타를 몇 % 감산 했는가에 의존된다는 것을 보였다. 임상에서 방사능 양의 변화가 약 30% 라 기대했을때 150%의 감산이 최적인 것으로 나타났다. 컴퓨터 시뮬레이션은 Diamox 전후의 ECD SPECT 민감도를 연구하는데 매우 중한 기술로 생각된다.로 정확하였으며, OAR은 하나의 깊이에서 측정해도 충분할 것이라고 사료된다.른 부위의 선량을 비교하였다. 두경부와 복부, 폐의 하반에서 선량의 차이는 $\pm$ 10% 이내였고, 폐의 상반과 어깨와 골반 부위에서 선량은 10%이상 저선량을 보였다. 특히 어깨부위에는 30%이상 저선량을 보였다. 이로부터 서울대병원과 유사한 조건에서 코발트로 전신조사하는 경우에는 폐나 두경부에 대응하는 조직보상체를 이용하기보다는 어깨부위에 선량을 추가하는 것이 바람직할 것이라고 생각한다.alpha$ 부분공간들의 합공간 역시 on-semistrbtifiable over $\alpha$ 하다. 6. 폐연속 net-cevering 함수에 의하여 cn-semistratifiable over $\alpha$ 성질이 보존된다. 보잘것이 없었고, 현재에도 각 시도별 또는 대학주관의 경시대회가 있으나 거국적인 호응을 받지 못했다. 물론 국제 대회에 참석시키는 것은 엄두도 내지 않았다.로 나타났다. 4. 코코넛과 소나무수피의 경우 암모니아 가스에 대한 흡착 능력은 거의 비슷한 것으로 사료되며, 코코넛의 경우 전량을 수입에 의존하고 있다는 점에서 국내 조달이 용이

• Geomechanics and Engineering
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• 제35권2호
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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.

• 한국신뢰성학회지:신뢰성응용연구
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• 제12권1호
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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.

• 한국농공학회:학술대회논문집
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• 한국농공학회 2002년도 학술발표회 발표논문집
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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.

• 한국산학기술학회논문지
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• 제8권3호
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• pp.615-619
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• 2007

본 연구에서는 한계상태이론에 기초하며 비교적 적은 매개변수를 활용하도록 최근에 개발된 Hvorslev-MCC 모델 및 전통적 MCC 모델의 거동예측 능력을 엄격하게 수행된 삼축압축시험 결과와 비교하여 고찰하였다. 모델예측 결과의 차이는 과압밀점토 시료에서 주로 발생하였다. Hvorslev-MCC 모델은 과압밀점토 시료의 첨두강도를 매우 정확히 예측하였으며, 이는 한계상태 건조 측의 항복면에 단순 타원이 아닌 Hvorslev 면을 활용하였기 때문이다.