• 디지털융복합연구
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• 제14권10호
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• pp.107-117
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• 2016

본 연구는 유가증권시장의 제조업을 대상으로 재무정보의 효율성이 기업가치에 미치는 영향에 대해 정보가 반영되는 시기를 중심으로 검증하고자 하였다. 이를 위해 재무제표 공시를 기준으로 분석기간을 당해(t)년도, 재무제표 공시 전 90일, 차기년도(t+1)로 구분하였다. 실증분석에 사용된 재무변수는 수익성, 성장성, 안정성, 활동성 및 시장가치 비율이며 재무정보가 분석기간 동안의 주식수익률에 미치는 영향을 단계적 회귀분석(stepwise regression)을 이용해 검증하였다. 실증분석 결과, 성장성과 수익성에 관한 정보는 당기의 주식수익률에 반영되는데 비해 안정성과 활동성에 관한 정보는 차기의 주식수익률에 정보를 반영하고 있는 것으로 나타났다. 총자산증가율은 당기 및 차기의 주식수익률에 부(-)의 유의적인 영향을 주는 것으로 나타났으며, 이는 재무정보가 산출된 동기간에 정보가 반영될 뿐만 아니라 차기에도 지속적으로 정보를 반영하는 것으로 판단된다. 본 연구는 재무정보의 성격에 따라 기업가치에 반영되는 시기가 달라지는 것을 발견하였다.

• 한국융합학회논문지
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• 제10권6호
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• pp.203-218
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• 2019

본 연구는 2011년 6월말 현재 금융감독원의 감독대상이 되는 104개의 상호저축은행을 표본으로 하여, 상호저축은행의 구조조정이 본격화된 2011년 전 후의 BIS자기자본비율 비교를 통하여 상호저축은행이 인위적으로 BIS자기자본비율을 유지 조정하기 위하여 어떤 수단을 사용하여 왔는지를 검증하였다. 실증분석 결과, 상호저축은행은 BIS자기자본비율 조정을 위해 주로 대손충당금을 사용하여 왔음을 확인할 수 있었다. 또한, 대손충당금을 이용한 상호저축은행의 BIS자기자본비율 조정은 특히 2011년 6월말 현재 영업정지 중인 상호저축은행에서 좀 더 유의적으로 이루어졌음을 발견하였다. 마지막으로 외부감사인의 역할과 관련하여 예상과는 달리 Non-Big 4 감사인 뿐만 아니라 Big 4 감사인도 상호저축은행의 인위적인 BIS자기자본비율 조정을 효과적으로 감시하지 못하였음을 발견하였다.

• Journal of Korean Neurosurgical Society
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• 제64권5호
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• pp.677-692
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• 2021

Many studies have focused on pre-operative sagittal alignment parameters which could predict poor clinical or radiological outcomes after laminoplasty. However, the influx of too many new factors causes confusion. This study reviewed sagittal alignment parameters, predictive of clinical or radiological outcomes, in the literature. Preoperative kyphotic alignment was initially proposed as a predictor of clinical outcomes. The clinical significance of the K-line and K-line variants also has been studied. Sagittal vertical axis, T1 slope (T1s), T1s-cervical lordosis (CL), anterolisthesis, local kyphosis, the longitudinal distance index, and range of motion were proposed to have relationships with clinical outcomes. The relationship between loss of cervical lordosis (LCL) and T1s has been widely studied, but controversy remains. Extension function, the ratio of CL to T1s (CL/T1s), and Sharma classification were recently proposed as LCL predictors. In predicting postoperative kyphosis, T1s cannot predict postoperative kyphosis, but a low CL/T1s ratio was associated with postoperative kyphosis.

• Design & Manufacturing
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• 제15권4호
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• pp.43-50
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• 2021

Pump-cap is a device for discharging the contents stored inside a container to the outside of the container by a simple operation by a certain amount. In particular, in recent years, as the number of cosmetic products made of functional materials has rapidly increased, the development of convenient containers for functional materials is being actively conducted. Among these, there are a growing number of products that show their efficacy only by mixing two components, so the development of a dual pump cap container is necessary. However, the conventional dual pump cap container has a problem in that it is difficult to implement a quantitative discharge as solutions having different viscosities are used. Therefore, in this study, a discharge port of a dual pump cap that can apply an optimal ratio was designed by analyzing the discharge amount of two components with different viscosities through computational fluid dynamics. Since the discharge amount is affected by the size of the discharge port, the higher the viscosity of the solution, the larger the discharge port should be set. Conversely, the lower the viscosity, the smaller the discharge port should be. Through this, it is possible to dispense a fixed amount of a heterogeneous solution by one pumping, and it is determined that the user's convenience will increase.

• 한국전기전자재료학회:학술대회논문집
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• 한국전기전자재료학회 2008년도 추계학술대회 논문집 Vol.21
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• pp.179-179
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• 2008

$BaTiO_3$를 기본조성으로 하는 PTC 써미스터는 Curie 온도이상에서 저항이 급격히 상승하는 산화물 반도체 세라믹이다. 이러한 성질을 이용하여 degaussing 소자, 정온 발열체, 온도센서, 전류 제한소자 등 상업적으로 여러 분야에서 연구되고 있다. 또한 원가절감 등을 위하여 Ni 내부전극을 사용하여 환원 분위기에서 소결하는 칩 타입에 대한 연구가 진행되고 있다. 본 연구에서는 Sm 함량(0.1at%~1.0at%)을 달리한 $BaTiO_3$(Si, Mn, Ca) 계를 선택하여 3%$H_2/N_2$ 분위기에서 1200~$1260^{\circ}C$, 2h 소결한 후 공기 중에서 재산화 처리하고 재산화 시간에 따른 PTC 특성 변화에 대하여 고찰하였다. 재산화 온도와 시간은 각각 $800^{\circ}C$와 0.5h~10h으로 하였다. Sm 함량을 달리하여 환원 분위기에서 소결한 시편의 미세구조와 PTC 특성과의 상관관계를 관찰한 결과, 소결온도가 낮을수록 PTC 특성은 좋아졌으며, 상온 비저항은 Sm 함량이 높아질수록 낮아졌다. 또한 Sm 함량이 높아질수록 jumping ratio$(R_{max}/R_{25^{\circ}C})$는 낮아졌다. 재산화 시간에 따른 PTC 특성은 다소 떨어졌지만 소결온도에 따라 달리 나타났다. Jumping ratio$(R_{max}/R_{25^{\circ}C})$는 Sm을 0.7 at% 첨가한 계에서 재산화를 1시간 처리한 시편에서 가장 우수하였다.

• 한국환경과학회지
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• 제23권7호
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• pp.1299-1305
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• 2014

For evaluating the effect of various artificial planting soil properties on the Euonymus fortunei 'Emelad'n Gold' growth, a container green wall system experiment was conducted in a wall of greenhouse at Konkuk University, Glocal campus. The experimental artificial planting grounds were prepared with different organic soil conditioner ratios (Control, $A_4O_1$, $A_2O_1$ and $A_1O_1$) and with drought tolerance and an ornamental value Euonymus fortunei 'Emelad'n Gold' was planted. The soil and plant characteristics were investigated from April to Jun 2010. The volumetric soil moisture contents were significantly increasing order as the amount of organic soil conditioner level increased in order to $A_1O_1$ > $A_2O_1$ > $A_4O_1$ > Control. At 4 treatment, soil chemical properties were inversely related to organic soil container ratios increase. The differences of root collar caliper, number of branch, and survival rate between the organic soil conditioner ratio were not significantly affected by organic soil conditioner. But, plant height, internode length, leaf length and leaf width were significantly shorter on plants planted $A_1O_1$ than plants planted other treatments. Therefore, Euonymus fortunei 'Emelad'n Gold' had good growth response regardless of organic soil conditioner ratio and the plant is expected to be a highly valuable shrub for the green wall system if it should be considered in integration with stormwater retention or as a soil conditioner for increasing soil water contents in artificial planting soil.

• 조명전기설비학회논문지
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• 제27권11호
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• pp.37-46
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• 2013

This paper proposes the boost type bidirectional zero current switching(ZCS) DC/DC converter of transformer series construction for electric vehicle operation using low voltage battery. This converter can high boost through the double voltage circuit and series construction of output part using two converters. This converter system has the advantages that bidirectional power transfer is excellent, size and making of transformer because of this converter keeps the transformation ratio to 1:1. Proposed DC/DC converter uses the ZCS method to decrease the switching loss. By replacing reactance ingredients of L-C resonance circuit for ZCS with leakage inductance ingredients of high frequency transformer and half-bridge capacitor it reduces system size and expense because of not add special reactor. It can confirm to output of high voltage to operate the electric vehicle with low voltage of input and operation of ZCS in all load region through the result of PSIM simulation and experiment.

• Elastomers and Composites
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• 제52권4호
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• pp.287-294
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• 2017

Nanocomposites based on $SnO_2-Mn$ were synthesized by the reaction of tin (II) chloride dihydrate and manganese (II) chloride tetrahydrate at a molar ratio of 10:1 in the presence of ammonium hydroxide at $80^{\circ}C$. The $SnO_2-Mn$ nanocomposites were stirred with fullerene [$C_{60}$] in a mass ratio of 2:1 in tetrahydrofuran to prepare $SnO_2-Mn-C_{60}$ nanocomposites; these nanocomposites were obtained upon heating the mixture of $SnO_2-Mn$ nanocomposites and fullerene [$C_{60}$] in an electric furnace at $700^{\circ}C$ for 2 h. The synthesized $SnO_2-Mn-C_{60}$ nanocomposites were confirmed through various characterization methods such as X-ray diffraction and scanning electron microscopy. The photocatalytic activities of the $SnO_2-Mn-C_{60}$ nanocomposites were demonstrated by the degradation of the organic dyes BG, MB, MO, and RhB under 254 nm irradiation and evaluated using UV-Vis spectrophotometry.

• Journal of information and communication convergence engineering
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• 제22권1호
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• pp.14-22
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• 2024

This study presents the design of a Wilkinson power divider for three-way output ports (WPD3OP), which incorporates a defected ground structure (DGS). An asymmetric power divider is integrated into the output ports of the conventional Wilkinson power divider (WPD), establishing a three-way output port configuration. The DGS introduces periodic or irregular patterns into the ground plane to suppress unwanted electromagnetic wave propagation, and its incorporation can enhance the performance of the power divider, in terms of the power-division ratio, isolation, and bandwidth, by reducing spurious resonances. The proposed design algorithm for an asymmetric power divider for three-way output ports is analyzed via circuit simulations using High-Frequency Simulation Software (HFSS). The results verify the validity of the proposed method. The analysis of the WPD3OP integrated with DGS certifies the achievement of a center frequency of 2 GHz. This confirmation is supported by schematic ideal design simulation results and measurements encompassing insertion losses, return losses, and isolation.

• 한국입자에어로졸학회지
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• 제9권4호
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• pp.239-246
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• 2013

The purpose of this study is to determine the feasibility of dry-type desulfurization process for actual application to coal-fired power plant. We used actual exhaust gas from Facility Y, Plant #2 to fabricate a demo-scale testing device to attempt to improve the efficiency of desulfurization. A spout-bed circulating dry scrubber convergence system connecting turbo reactor with bag filter was devised, then analyzed for performance characteristics of $SO_2$ removal for Ca/S mole ratio, superficial gas velocity, and ammonia injection, and for secondary reaction characteristics of the non-reactive sorbent at the bag filter. As a result, the installation of spout-bed circulating dry scrubber convergence system showed better economy and efficiency for removing sulfur than the existing wet/semidry-type desulfurization process. In addition, the best efficiency for desulfurization occurred when connected to the bag filter, with differential pressure maintained at 150 $mmH_2O$.