• Management & Information Systems Review
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• v.35 no.4
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• pp.123-140
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• 2016

This study investigates whether tax subsidy is associated with the information effect of future earnings (Future Earnings Response Coefficient, hereafter 'FERC'). Prior studies related with tax subsidy suggest that high- tax subsidy is associated with high-Conservatism. And high-tax subsidy is associated with low-information asymmetry. The hypothesis is tested by using sample firms listed on the Korean Stock Exchange from the year of 2002 to the year of 2009 inclusively. We followed methodology of Tucker and Zarowin (2006). We find that the regression coefficient for tax $subsidy{\times}X_{t3}$ shows a significant positive sign. Also, we performed additional test after controlling for variables related with FERC. The regression coefficient for tax $subsidy{\times}X_{t3}$ is consistent with main results. This result means that the changes in the current stock price of higher-tax subsidy contain more information about their future earnings than the changes in the stock price of lower-abnormal audit hours. The evidence suggests that investors positively understand high-tax subsidy.

• Proceedings of the Korea Water Resources Association Conference
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• 2008.05a
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• pp.1594-1598
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• 2008

자연하천에서의 형상은 직류하천보다는 어느 정도 만곡이 있는 사행하천이다. 이러한 만곡부가 교호적으로 나타나는 사행하천의 흐름구조는 매우 복잡하며, 이차류가 발생하는 만곡부에서 직류하천에서 예상되는 흐름분포를 왜곡시킴으로써, 유사의 이동, 횡방향의 유속분포가 다르게 나타난다. 이러한 만곡부의 흐름 특성은 만곡부 외측에 측방세굴과 수면교란, 그리고 수위를 상승시키며, 에너지 손실을 가져온다. 일반적으로 사행하천의 만곡부 외측에는 소(pool)가 발달되고, 내측에는 이차류에 의해 강턱 퇴적을 유발함으로써 점 사주(point bar)가 형성된다(우효섭, 2001). 본 연구에서는 사행하천이 비교적 발달한 섬진강 상류 덕치지구 구간에 대하여 2차원 수치모형인 RMA-2 모형을 이용하여 만곡부의 흐름특성을 분석하였다. 분석한 결과 유속의 분포는 만곡부 상류부에서 최대 흐름의 구역이 나타났으며, 만곡부에서는 흐름의 편향구역과 정체구역, 그리고 만곡부 하류부에서 에너지 손실이 일어난 후 흐름의 회복구역으로 흐름의 특성을 나타났다. 또한 수위의 분포는 상류부에서 점차적으로 수위가 감소하다가 만곡부에서 수위가 상승하였고 만곡부가 끝나는 하류부에서의 수위는 감소하였다. 만곡부에서의 횡적인 수위 분포는 만곡부의 외측이 내측보다 수위가 상승되는 것으로 나타났다. 본 연구에서 2차원 수치모형인 RMA-2 모형을 이용한 만곡부의 흐름 특성은 만곡부에서의 홍수위 상승에 대한 검토로서 하천의 바람직한 치수관리 방안에 효과적으로 이용될 수 있을 것으로 판단된다.

• Journal of the Korean Data and Information Science Society
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• v.11 no.1
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• pp.65-72
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• 2000

Robust design is an approach to reducing performance variation of quality characteristic values in quality engineering. Taguchi parameter design has a great deal of advantages but it also has some disadvantages. The various research efforts aimed at developing alternative methods. In the Taguchi parameter design, the product-array approach using orthogonal arrays is mainly used. However, it often requires an excessive number of experiments. An alternative approach, which is called the combined-array approach, was suggested by Welch et. al. (1990) and studied by others. In this paper we make a comparative study on optimization procedures to robust design in the two different experimental design(product array, combined array) approaches the Mough the Monte Carlo simulation.

• 한국전산유체공학회:학술대회논문집
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• 2008.03b
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• pp.638-641
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• 2008

Computational investigation was conducted to study the effects of the shape parameter of shroud on the performance of the outdoor unit of an air-conditioners. For this study the Design of Experiment(4-factor 3-level) was created and the an automatic program was composed using VBA to reduce the load of pre-process for CFD. The estimated mathematical equation was produced from this analysis and it was found that the gap between fan and shroud affects more heavily than the other parameters. As a result, the composition of the best parameters was verified that its flow rate was increased by 10 percents and sound pressure level was reduced by 1.2 dBA compare with the worst. And finally, a kind of Propeller fan with blades which were attached to the shroud, so-called 'ProBeller Fan' was introduced in this study.

• Communications for Statistical Applications and Methods
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• v.15 no.4
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• pp.497-507
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• 2008

Confounding techniques have to be used repeatedly in the situations where it is necessary to perform only 2 runs under homogeneous conditions in $2^m$ factorial and fractional factorial experiment. Combinations of confounded $2^m$ factorial and fractional factorial designs enable the estimation of all main effects and all of or a part of 2 factor interaction effects. Defining contrast are used for our designs and treatment combinations of designs to be run are presented.

• Transactions of the Korean Society of Automotive Engineers
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• v.21 no.2
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• pp.154-158
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• 2013

Expansion joint has been utilized in many areas including automotive bellows for exhaust system. Usage of expansion joint has been increased due to its inherent flexibility and excellent anti-vibration property. Simple shape of expansion joint is modeled to understand the behavior of joint system. 27 design cases using 3 design factors with 3 levels are constructed by design of experiment. Each case is simulated to find the most influential design factors. Response for this study, maximum stress in the expansion joint, has been used to determine main design factors of joint. Among the 3 design factors, factor B has affected greatly a response in the formation of optimum shape of joint. Also, interaction factor, $A{\times}B$, has also showed its influence to the response of joint. This study showed that design of experiment combined with finite element analysis could be used in the design decision process effectively in the design of expansion joint.

• The Journal of the Korea Contents Association
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• v.19 no.7
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• pp.436-443
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• 2019

The purpose of this paper is to establish a predictive model by analyzing the influence and correlation of factors affecting the fuel consumption of unmanned helicopters in Captive Flight Test. In this study, a four-factor two-level full factorial experiment was designed and tested using the design of experiments, results were analyzed to derive the main effects and interactions of the factors, and the predictive model was established through regression analysis. It is expected that the results from this study contribute to carrying out Captive Flight Test efficiently and the improvement of the test capability of Electronic Testing Range.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.30 no.4
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• pp.442-448
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• 1985

The objective of this study was to compare year variations of heritability, phenotypic, genotypic and environmental correlations as well as pathway coefficients for main characters of tea tree to provide useful selection information for improving tea tree. The data collected from the performance yield trials from 1979 to 1981 were used in this study. 1. The genetic variance of height of stem and length of first branch was not only greatly varied with year. but also the largest among all characteristics studied. Other characteristics showed higher genetic variance than environmental variances, and year variances were very small. 2. Both year and variety x year interaction were highly significant sources of variation for height of stem, length of first branch and number of fruits in main stem pooled from three year data. 3. All characteristics showed high broad sense heritabilities, and the broad sense heritability was not varied with year. 4. The genetic correlation coefficients between Gigolpi and height of stem, length of first branch and number of fruits in main stem were positive, and the year variation was not large. 5. The pathway coefficients of the character was not only greatly varied with year and the height of stem, length of first branch and weight of dryed root affected directly on the Giglopi.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.49 no.6
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• pp.457-462
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• 2004

Lodging is one of the most serious problems in soybean cultivation. Therefore, improved cultural methods to reduce lodging as well as to increase photosynthetic ability should be mostly desirable to increase soybean production. The test variety was 'Hwangkeumkong' which was pinched at V7 stage. The greatest difference in canopy height between rows was shown when every other row was pinched, which also recorded the most effective reduction in lodging. The 9th leaf of soybean plants in non-pinching rows of alternative non-pinching and pinching plot showed the highest photosynthetic ability due to the greatest difference in canopy height. Although leaf area index was higher in pinched rows in average after 17 August, alternative pinching of every other row recorded the highest LAI on 5 September. Alternative pinching of every other row resulted $2\~14\%$ higher yield than non-pinching or complete pinching due to the increases of number of grains in the upper part of main stem and average grain weight of non-pinching rows and in alternative pinching.

• Proceedings of the Korea Water Resources Association Conference
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• 2008.05a
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• pp.244-248
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• 2008

홍수량산정과 관련하여 국내 실무에서 어려움을 겪는 가장 큰 문제는 설계강우의 결정이다. 설계강우와 관련하여 세부적으로 살펴보면 크게 강우의 시간분포(예를 들면 Huff, Mononobe, 교호블록 등), 강우의 공간분포(ARF 적용 등)의 두가지 문제로 집약될 수 있다. 본 논문에서는 강우의 시간분포와 공간분포에 관련된 문제를 동시에 해결할 수 있는 방법으로 교호블록형 이동설계강우에 대한 적용 방법을 제안하고 그 적용성을 검토하였다. 본 연구에서는 국내에서 연구된 강우의 이동속도와 여름철 저기압기단과 태풍의 이동속도 등을 감안하고 나아가 표준화된 방법으로서 적용의 용이성 등을 고려하여 강우의 이동속도 $\upsilonv\;=\;10km/hr$, $\Delta\;=\;10km$ 간격으로 직사각형 띠 형태로 연결되는 이동강우를 채택하였다. 강우의 이동방향은 서$\rightarrow$동, 남$\rightarrow$북, 남서$\rightarrow$북동의 3가지 방향을 기준하였다. 유역특성 이동강우 3가지(서$\rightarrow$동, 남$\rightarrow$북, 남서$\rightarrow$북동)와 정체강우 2가지(유역평균, 유역특성) 등 총 5가지 경우에 대하여 100년 빈도 48시간 설계강우를 한강유역의 분포형 강우-유출 모형에 적용하여 그 결과를 분석하여 다음과 같은 결론을 얻었다. (1) 정체강우에 있어서 유역평균강우와 유역특성강우에 대한 홍수량 비교를 통하여 해당 유역의 홍수량과 강우량과의 관계를 판단할 수 있었다. 충주댐유역의 경우 한강유역 전체에 대한 평균 100년 빈도 강우가 내린다면 23,000cms까지도 발생할 수 있으나 충주댐유역 100년 빈도에 해당하는 강우량으로는 18,000cms 정도의 홍수량이 발생하여 상대적으로 강우량이 적은 지역으로 나타났다. 반면에 임진강하류부는 한강유역평균강우 보다 더 많은 강우량이 내림으로 인하여 홍수량이 증가하는 유역임을 알 수 있었다. (2) 이동설계강우에 대하여 분석한 결과 유역이 매우 크거나 매우 작으면 강우의 이동방향에 대한 영향이 상대적으로 감소해가는 반면에 중규모 유역에서 상대적으로 영향이 크게 나타났다. 한강하구와 같은 대유역의 경우 여러 방향의 유역들이 유출에 기여하기 때문에 강우의 이동방향에 대한 영향이 상쇄되기 때문으로 분석되었다. 반면에 매우 작은 소유역의 경우는 전체 유역이 단일 강우강도의 영향권에 놓이게 되므로 이동방향의 영향이 나타나지 않는 것으로 나타났다. (3) 정체설계강우와 이동설계강우의 비교를 통하여 한강하구와 같은 대유역의 이동강우에 대한 ARF 효과를 간접 측정할 수 있었다. (4) 정체설계강우 보다 이동설계강우가 오히려 더 큰 첨두홍수량을 발생시키는 유역들이 있었다. 이와 같은 수문현상은 기존 정체형 설계강우로는 분석이 어려운 현상으로서 강우와 유역특성에 대한 보다 심층적인 연구 필용성을 제기하고 있다.