• Asian Journal of Business Environment
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• v.8 no.3
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• pp.23-31
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• 2018

Purpose - The purpose of this study is to analyze the comparative financial performance of outsourcing and vertically integrated corporations from Footwear and Apparel industry. Research design, data, and methodology - Secondary data is collected from the published audited annual reports of the footwear and apparel corporations listed on stock exchanges globally. In the current study, 40 footwear firms have been opted that include 20 vertically integrated and 20 outsourcing firms. The sample is distributed into two groups based on threshold up-to 50 percent respectively outsourcing and vertically integrated companies. Sample independent t-test is applied to compare the financial performance of outsourcing and vertically integrated firms. Results - Based on the investigation of 10 years' data of financial ratio, the results of the study show that there is significant difference between outsourcing and vertical integration strategy on return on assets, return on equity while insignificant difference has found with profit margin. Conclusions - The findings of the current study indicates that there is significant difference between the financial performance of outsourcing and vertically integrated firms in terms of return on asset, return on equity and insignificant difference in terms of profit margin.

• Journal of the Korea Safety Management & Science
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• v.25 no.2
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• pp.139-151
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• 2023

This study aims to understand the current status of exemptions for traffic accidents during the return of emergency vehicles and to provide suggestions for improvement. A survey was conducted on 3,500 firefighters to investigate the perception of traffic accidents during the return of emergency vehicles, and responses from 505 participants were analyzed. Based On the demographic characteristics and perception of the participants, frequency analysis and variance analysis were used as research methods to analyze basic statistics and the current situation. The results showed that firefighters have concerns and anxieties about traffic accidents during the return of emergency vehicles, and the need for applying exemptions and enacting explicit legal provisions was statistically confirmed. Based on these results, we suggest a policy for exemptions to improve the preparation for re-deployment and to alleviate the concerns and anxieties of firefighters.

• Proceedings of the KSR Conference
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• 2010.06a
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• pp.1885-1891
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• 2010

Recently metropolitan local governments is actively introducing urban railway's expand and light rail transit as a means of new transport system. DC electricity feeder system operating in the domestic urban railway is typically a feedback circuit consisted of the contact wire and electric railway vehicle via rail. But stray current is to be defined as a current flowing on a structure that is not part of the intended electrical circuit with respect to a given structure. Stray current is generally results from the leakage of return currents from large DC traction systems that are grounded or have a bad earth-insulated return path. At the place where the current leaves the rail and metallic structures, electrolytic corrosion may take place. This paper presents comparison analysis of field test methods based on criteria of electrolytic corrosion protection of buried metallic structures adjacent to DC traction systems.

• Proceedings of the KIEE Conference
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• summer
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• pp.1376-1378
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• 2004

When an underground pipeline runs parallel with DC traction systems, it suffers from DC traction interference. Because the train is fed by the substation through the overhead wire and return current back to the substation via the rails. If these return rails are poorly insulated from earth, DC current leak into the earth and can be picked up by nearby pipeline. It may bring about large-scale accidents even in cathodically protected systems. In this paper we analyze the cathodic protection systems of buried pipelines and DC traction stray current influence on it using the simulation software CatPro. We can discuss the problems and mitigation of DC traction interference for protected pipeline.

• Proceedings of the KIEE Conference
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• 2003.11a
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• pp.373-375
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• 2003

The subway, a typical electrified transit, is operated by the 1500 V DC-powered system with the overhead positive feeder and the rails negative return. This return path would bring about considerable stray current circuits, that is, from the bottom of rails to sell and then to the station ground, unless the rail-to-soil resistance is sufficiently high. The stray current can cause electrolytic corrosion of subway metallic structures and adjacent underground utilities. In this paper, we reports on-site investigation of the stray current condition, especially influenced by drainage method. The drainage method including both forced drainage and polarized drainage, extensively adopted as a countermeasure for electrolytic corrosion of underground pipelines, was found out to exert a harmful influence upon rail components as well as the pipelines.

• Journal of Korean Society of Water and Wastewater
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• v.23 no.3
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• pp.271-276
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• 2009

Under current design standard, sewers are designed to drain stormwater generated up to 10 year return period of storms. This implies sewer flooding could occur from rainfall exceeding a 10 year return period. 5, 10, 20 and 30 year return period of storm intensities were calculated for 22 locations (cities) of meterological stations over the nation and compared to the recorded rainfall intensities for the last 30 years. The comparison resulted in the numbers of year maximum rainfall intensities exceeded each return period. Using the questionnaire survey for "the incidences of flooding since 1980" of the previous paper (Survey on sewerage operation/management planning for flooding (I)), the actual rainfall records on the date of flooding events were analyzed to demonstrate the number of flooding events caused by the exceedance of sewer capacity. For the last 30 years, more than 6 years of year maximum rainfall intensity (20%) were larger than the 10 year return period of storm in 4 cities of the 22 used for the first analysis. The number of rainfall records that exceeded the 10 year return period was 50 of the 260 actual flooding events investigated from the survey.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.16 no.10
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• pp.2101-2107
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• 2012

A current velocity measurement radar for a river or a stream estimates Doppler frequencies of return echoes to extract the corresponding surface velocity information. It is very important to maintain the reliability and accuracy of these velocity estimates for water resource management such as flooding or drought conditions. However, received Doppler spectra of water surface return echoes have very widely varying shapes according to different measurement environments and weather conditions. Therefore, serious problems may arise in maintaining the reliability and accuracy of velocity estimating algorithm in a radar sensor because of Doppler spectra which can have many different kind of shapes. Therefore, in this paper, an appropriate Doppler spectrum model is suggested to simulate many various Doppler spectra. This model can be very useful in validating the reliability and accuracy of surface velocity estimates.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.1
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• pp.179-183
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• 2019

The system stability must be ensured from the switching noise due to the power conversion efficiency and power conversion system miniaturization. Therefore, countermeasures to reduce switching noise during power conversion are essential. Thus, in the previous paper, we constructed the DC / DC Buck Converter circuit using MPQ4432 driver of MPS, and simulated the switching noise characteristics which occurs when the components are arranged differently in the 4 - layer PCB circuit structure with reference plane. In this paper, two different simulated circuits are fabricated and the characteristics of the conducted emission and the radiated emission are analyzed in the same way as the simulation. As a result, it was confirmed that the Conducted Emission characteristic was reduced by 2 ~ 9dB in the low frequency band and 6 ~ 7dB in the high frequency band depending on the configuration of the current return path. And the radiated emission characteristic is reduced by 9 dB. Conducted emission simulation results show that 6 ~ 7dB in the low frequency range and 2 ~ 9dB in the measurement result are somewhat different. In the high frequency band, it is confirmed that the experimental and simulation results are about 7dB. And Radiated Emission confirmed 12dB decrease in simulation, but confirmed decrease of 9dB in measurement result. It is confirmed that there is a slight difference in the amount of reduction, but the design of the power conversion circuit improves the noise characteristics according to the configuration of the current return path.

• Management & Information Systems Review
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• v.32 no.1
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• pp.195-216
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• 2013

This Study investigates evaluation policies for goodwill under the current tax law and suggests improvements as follows. First, even though not appear on the financial statements of acquiree at the date of acquisition, the current corporate tax raw regulates that firms need to estimate purchased goodwill including acquisition amount and additionally recognizable intangible property right with no distinction. According to this rule, purchased goodwill from business combination under the current tax raw has a drawback in overestimating. So, there is need of further improvement on the current related purchased goodwill regime to distinguish additionally recognized intangible property right from purchased goodwill. Second, in the consideration of internally generated goodwill, suggested in the current inheritance and gift tax act as a supplementary evaluation technique, the estimated value of goodwill may contain some bias, since the current regulation uniformly applies to all the companies with no industry characteristics. This may particularly become problematic while computing abnormal earnings, uniformly applying the 10% normal return to all the companies since the normal return is not likely to reflect industry characteristics and thus the computed abnormal earnings may be biased. Therefore, there is need to revise the current regulation relating to the normal return, to convert from the existing 10% rule to the industry average rate of return method.

• Journal of Astronomy and Space Sciences
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• v.17 no.1
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• pp.99-106
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• 2000

When a deployed probe is biased by a high positive potential during a space experiment, the payload is induced to a negative voltage in order to balance the total current in the whole system. The return currents are due to the responding ions and secondary electrons on the payload surface. In order to understand the current collection mechanism, the process was simulated with a combination of resistor, inductor, and capacitor in SPICE program which was equivalent to the background plasma sheath. The simulation results were compared with experimental results from SPEAR-3 (Space Power Experiment Aboard Rocket-3). The return current curve in the simulation was compatible to the experimental result, and the simulation helped to predict the transient plasma response to a high voltage during the plasma sheath formation.