• Title/Summary/Keyword: 열환경 평가

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The Effects of Enterprise Value and Corporate Tax on Credit Evaluation Based on the Corporate Financial Ratio Analysis (기업 재무비율 분석을 토대로 기업가치 및 법인세가 신용평가에 미치는 영향)

  • Yoo, Joon-soo
    • Journal of Venture Innovation
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    • v.2 no.2
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    • pp.95-115
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    • 2019
  • In the context of today's business environment, not only is the nation or company's credit rating considered very important in our recent society, but it is also becoming important in international transactions. Likewise, at this point of time when the importance and reliability of credit evaluation are becoming important at home and abroad, this study analyzes financial ratios related to corporate profitability, safety, activity, financial growth, and profit growth to study the impact of financial indicators on enterprise value and corporate taxes on credit evaluation. To proceed with this, the financial ratio of 465 companies of KOSPI securities listed in 2017 was calculated and the impact of enterprise value and corporate taxes on credit evaluation was analyzed. Especially, this further study tried to derive a reliable and consistent conclusion by analyzing the financial data of KOSPI securities listed companies for eight years from 2011, which is the first year of K-IFRS introduction, to 2018. Research has shown that the significance levels among variables that show the profitability, safety, activity, financial growth, and profit growth of each financial ratio were significant at the 99% level, except for the profit growth. Validation of the research hypothesis found that while the profitability of KOSPI-listed companies significantly affects corporate value and income tax, indicators such as safety ratio and growth ratio do not significantly affect corporate value and income tax. Activity ratio resulted in significant effects on the value of enterprise value but not significant impacts on income taxes. In addition, it was found that the enterprise value has a significant effect on the company's credit and corporate income taxes, and that corporate income taxes also have a significant effect on the corporate credit evaluation, and this also shows that there is a mediating function of corporate tax. And as a result of further study, when looking at the financial ratio for eight years from 2011 to 2018, it was found that two variables, KARA and LTAX, are significant at a 1% significant level to KISC, whereas LEVE variables is not significant to KISC. The limitation of this study is that credit rating score and financial score cannot be said to be reliable indicators that investors in the capital market can normally obtain, compared to ranking criteria for corporate bonds or corporate bills directly related to capital procurement costs of enterprise. Above all, it is necessary to develop credit rating score and financial score reflecting financial indicators such as business cash flow or net assets market value and non-financial indicators such as industry growth potential or production efficiency.

Field Tests for Assessing the Bioremediation Feasibility of a Trichloroethylene-Contaminated Aquifer (관측정 자연표류 실험을 통한 트리클로로에틸렌(Trichloroethylene) 오염 지하수의 생물학적 복원 타당성 연구)

  • Kim Young;Kim Jin-Wook;Ha Chul-Yoon;Kim Nam-Hee;Hong Kwang-Pyo;Kwon Soo-Yul;Ahn Young-Ho;Ha Joon-Su;Park Hoo-Won
    • Journal of Soil and Groundwater Environment
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    • v.10 no.3
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    • pp.38-45
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    • 2005
  • The feasibility of stimulating in situ aerobic cometabolic activity of indigenous microorganisms was investigated in a trichloroethylene (TCE)-contaminated aquifer. A series of single-well natural drift tests (SWNDTs) was conducted by injecting site groundwater amended with a bromide tracer and combinations of toluene, oxygen, nitrate, ethylene and TCE into an existing monitoring well and by sampling the same well over time. Three field tests, Push-pull Transport Test, Drift Biostimulation Test, and Drift Surrogate Activity Test, were performed in sequence. Initial rate of toluene degradation was much faster than the rate of bromide dilution resulting from natural groundwater drift, indicating stimulation of indigenous toluene-oxidizing microorganisms. Transformation of ethylene, a surrogate probing overall activity of TCE transformation, was also observed, and its transformation results in the production of ethylene oxide, suggesting that some tolueneoxidizing microorganisms stimulated may express a orthomonooxygenase enzyme. Also in situ transformation of TCE was confirmed by greater retardation of TCE than bromide after the stimulation of toluene-oxidizing microorganisms. These results indicate that, in this environment, toluene and oxygen additions stimulated the growth and aerobic cometabolic activity of indigenous microorganisms expressing orthomonooxygenase enzymes. The simple, low-cost field test method presented in this study provides an effective method for conducting rapid field assessments and pilot testing of aerobic cometabolism, which has previously hindered application of this technology to groundwater remediation.

Review of Erosion and Piping in Compacted Bentonite Buffers Considering Buffer-Rock Interactions and Deduction of Influencing Factors (완충재-근계암반 상호작용을 고려한 압축 벤토나이트 완충재 침식 및 파이핑 연구 현황 및 주요 영향인자 도출)

  • Hong, Chang-Ho;Kim, Ji-Won;Kim, Jin-Seop;Lee, Changsoo
    • Tunnel and Underground Space
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    • v.32 no.1
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    • pp.30-58
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    • 2022
  • The deep geological repository for high-level radioactive waste disposal is a multi barrier system comprised of engineered barriers and a natural barrier. The long-term integrity of the deep geological repository is affected by the coupled interactions between the individual barrier components. Erosion and piping phenomena in the compacted bentonite buffer due to buffer-rock interactions results in the removal of bentonite particles via groundwater flow and can negatively impact the integrity and performance of the buffer. Rapid groundwater inflow at the early stages of disposal can lead to piping in the bentonite buffer due to the buildup of pore water pressure. The physiochemical processes between the bentonite buffer and groundwater lead to bentonite swelling and gelation, resulting in bentonite erosion from the buffer surface. Hence, the evaluation of erosion and piping occurrence and its effects on the integrity of the bentonite buffer is crucial in determining the long-term integrity of the deep geological repository. Previous studies on bentonite erosion and piping failed to consider the complex coupled thermo-hydro-mechanical-chemical behavior of bentonite-groundwater interactions and lacked a comprehensive model that can consider the complex phenomena observed from the experimental tests. In this technical note, previous studies on the mechanisms, lab-scale experiments and numerical modeling of bentonite buffer erosion and piping are introduced, and the future expected challenges in the investigation of bentonite buffer erosion and piping are summarized.

Evaluation of Water Stress Using Canopy Temperature and Crop Water Stress Index (CWSI) in Peach Trees (복숭아나무의 엽온 및 작물수분스트레스 지수를 이용한 수분스트레스 평가)

  • Yun, Seok Kyu;Kim, Sung Jong;Nam, Eun Young;Kwon, Jung Hyun;Do, Yun Soo;Song, Seung-Yeob;Kim, Minyoung;Choi, Yonghun;Kim, Ghiseok;Shin, Hyunsuk
    • Journal of Bio-Environment Control
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    • v.29 no.1
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    • pp.20-27
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    • 2020
  • The study was performed to calculate canopy temperatures and crop water stress index (CWSI) of 2-year-old 'Yumi' peach trees using thermal infrared imaging under different soil water conditions, and to evaluate availability for water stress determination. Canopy temperatures showed similar daily variations to air temperatures and they were higher during the daytime than air temperatures. Canopy temperatures for 24 h were correlated highly to air temperatures (r2 =0.95), solar radiations (r2 =0.74), and relative humidity (r2 =-0.88). In addition, soil water potential showed a highly negative correlation to canopy temperatures (r2 =-0.57), temperature differences between leaf and air (TD) (r2 =-0.71), and CWSI (r2 =-0.72) during the daytime (11 to 16 h). CWSI for 24 h was highly related to canopy temperatures (r2 =0.90) and TD (r2 =0.92), whereas CWSI was not correlated to soil water potential (r2 =-0.27) for 24 h but related highly to water potential (r2 =-0.72) during the daytime (11 to 16 h). Correlation coefficients between CWSI (y) and soil water potential (x) were highest from 11 to 12 h and a regression equation was deduced as y = -0.0087x + 0.14. CWSI was calculated as 0.575 at -50 kPa, which soil water stress generally occurs. Thus our result suggests that this regression equation using thermal infrared imaging is useful to evaluate soil water stress of peach trees.

Impact of Sulfur Dioxide Impurity on Process Design of $CO_2$ Offshore Geological Storage: Evaluation of Physical Property Models and Optimization of Binary Parameter (이산화황 불순물이 이산화탄소 해양 지중저장 공정설계에 미치는 영향 평가: 상태량 모델의 비교 분석 및 이성분 매개변수 최적화)

  • Huh, Cheol;Kang, Seong-Gil;Cho, Mang-Ik
    • Journal of the Korean Society for Marine Environment & Energy
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    • v.13 no.3
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    • pp.187-197
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    • 2010
  • Carbon dioxide Capture and Storage(CCS) is regarded as one of the most promising options to response climate change. CCS is a three-stage process consisting of the capture of carbon dioxide($CO_2$), the transport of $CO_2$ to a storage location, and the long term isolation of $CO_2$ from the atmosphere for the purpose of carbon emission mitigation. Up to now, process design for this $CO_2$ marine geological storage has been carried out mainly on pure $CO_2$. Unfortunately the $CO_2$ mixture captured from the power plants and steel making plants contains many impurities such as $N_2$, $O_2$, Ar, $H_2O$, $SO_2$, $H_2S$. A small amount of impurities can change the thermodynamic properties and then significantly affect the compression, purification, transport and injection processes. In order to design a reliable $CO_2$ marine geological storage system, it is necessary to analyze the impact of these impurities on the whole CCS process at initial design stage. The purpose of the present paper is to compare and analyse the relevant physical property models including BWRS, PR, PRBM, RKS and SRK equations of state, and NRTL-RK model which are crucial numerical process simulation tools. To evaluate the predictive accuracy of the equation of the state for $CO_2-SO_2$ mixture, we compared numerical calculation results with reference experimental data. In addition, optimum binary parameter to consider the interaction of $CO_2$ and $SO_2$ molecules was suggested based on the mean absolute percent error. In conclusion, we suggest the most reliable physical property model with optimized binary parameter in designing the $CO_2-SO_2$ mixture marine geological storage process.

$CO_2$ Transport for CCS Application in Republic of Korea (이산화탄소 포집 및 저장 실용화를 위한 대한민국에서의 이산화탄소 수송)

  • Huh, Cheol;Kang, Seong-Gil;Cho, Mang-Ik
    • Journal of the Korean Society for Marine Environment & Energy
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    • v.13 no.1
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    • pp.18-29
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    • 2010
  • Offshore subsurface storage of $CO_2$ is regarded as one of the most promising options to response severe climate change. Marine geological storage of $CO_2$ is to capture $CO_2$ from major point sources, to transport to the storage sites and to store $CO_2$ into the offshore subsurface geological structure such as the depleted gas reservoir and deep sea saline aquifer. Since 2005, we have developed relevant technologies for marine geological storage of $CO_2$. Those technologies include possible storage site surveys and basic designs for $CO_2$ transport and storage processes. To design a reliable $CO_2$ marine geological storage system, we devised a hypothetical scenario and used a numerical simulation tool to study its detailed processes. The process of transport $CO_2$ from the onshore capture sites to the offshore storage sites can be simulated with a thermodynamic equation of state. Before going to main calculation of process design, we compared and analyzed the relevant equation of states. To evaluate the predictive accuracies of the examined equation of states, we compare the results of numerical calculations with experimental reference data. Up to now, process design for this $CO_2$ marine geological storage has been carried out mainly on pure $CO_2$. Unfortunately the captured $CO_2$ mixture contains many impurities such as $N_2$, $O_2$, Ar, $H_{2}O$, $SO_{\chi}$, $H_{2}S$. A small amount of impurities can change the thermodynamic properties and then significantly affect the compression, purification and transport processes. This paper analyzes the major design parameters that are useful for constructing onshore and offshore $CO_2$ transport systems. On the basis of a parametric study of the hypothetical scenario, we suggest relevant variation ranges for the design parameters, particularly the flow rate, diameter, temperature, and pressure.

A Study on Long-term Variations of BOD and COD as Indicators of Organic Matter Pollution in the Han River (한강 본류에서 유기물 오염도 지표인 BOD와 COD에 대한 장기변동 특성)

  • Cho, Hyun-Seok;Kim, Kwang-Rae;Lim, Gyu-Chul;Bae, Kyung-Seok;Lee, Min-Hwan
    • Korean Journal of Ecology and Environment
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    • v.45 no.4
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    • pp.474-481
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    • 2012
  • This study was performed to investigate the degree of long-term pollution at the mainstream of the Han River by comparing the concentration of BOD and COD from 1975 to 2011. The long-term annual average BOD and COD concentration at the mainstream of the Han River showed an increasing trend as it flowed downstream from Paldang Dam to Gayang. The concentration of BOD ($r^2$=0.646) and COD ($r^2$=0.260) showed a consistent decreasing trend for 37 years. In the case of Paldang Dam, BOD has maintained a decreasing trend, whereas the COD value showed an increasing trend after the 1990s. Therefore, a control of non-biodegradable materials in areas around Paldang Dam is required. The result of the seasonal variations of BOD and COD is as follows: spring>winter>summer and fall (p<0.001). The time series analysis revealed a strong correlation for every 12-month period. Also, the amount of water discharge at Paldang Dam has to be systematically controlled because the amount of water discharge from the dam influences the water quality at the mainstream of the Han River.

Estimation of Agricultural Water Quality Using Classification Maps of Water Chemical components in Seonakdong River Watershed (수질성분 분포도를 이용한 서낙동강 수계 농업용수 수질평가)

  • Ko, Jee-Yeon;Lee, Jae-Sang;Kim, Choon-Song;Jeong, Ki-Yeol;Choi, Young-Dae;Yun, Eul-Soo;Park, Seong-Tae;Kang, Hwang-Won;Kim, Bok-Jin
    • Korean Journal of Environmental Agriculture
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    • v.25 no.2
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    • pp.138-146
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    • 2006
  • To understand the status of water quality and work out a suitable countermeasures in Seonakdong watershed which has poor agro- environmental condition because of severe point and non-point source pollution by popularized city and near sea, we investigated the pollution sources and water quality from '03 and '05 and the result were mapped with GIS and RS for end-users's convenient comprehense and conjunction of water quality and geological data. The most degraded tributary was Hogeo stream which was affected directly by highly popularized Gimhae city, the main pollution source of the watershed. The pollution of tributaries in watershed increased the T-N of main body that reached over 4 mg/L during dry season. Pyeonggang stream and the lower part of main water way were suffered from high salt contents induced near sea and the EC value of those area were increased to 2.25 dS/m. The delivered loads of T-N and T-P were largest in Joman river as 56% and 61% of total delivered loads 1mm tributaries because of lots of stream flow. When Management mandate for irrigation water in Seonakdong river watershed was mapped for estimating integrated water quality as the basis of classification of EC and T-N contents in water, Hogeo and Shineo catchments were showed the requiring countermeasures none against nutrients hazard and Pyeonggang catchment was the vulnerable zone against nutrients and salts hazard. As the result, Seonakdong watershed had very various status of water quality by characteristics of catchments and countermeasures for improving water quality and crop productivity safely should changed depend on that.

Establishment and application of standard-RSF for trace inorganic matter mass analysis using GD-MS (GD-MS 분석 장비를 활용한 극미량 무기물 질량 분석을 위한 표준RSF 구축 및 응용)

  • Jang, MinKyung;Yang, JaeYeol;Lee, JongHyeon;Yoon, JaeSik
    • Analytical Science and Technology
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    • v.31 no.6
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    • pp.240-246
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    • 2018
  • The present study analyzed standard samples of three types of aluminum matrix certified reference materials (CRM) using GD-MS. Calibration curves were constructed for 13 elements (Mg, Si, Ti, V, Cr, Mn, Fe, Ni, Cu, Zn, Ga, Sn, and Pb), with the slope representing the relative sensitivity factor (RSF). The x- and y-axes of the calibration curve represented ion beam ratio (IBR) and the authenticated value of the standard sample, respectively. In order to evaluate precision and linearity of the calibration curve, RSD and the coefficient of determination were calculated. Curve RSD for every element reflected high precision (within 10 %). For most elements, the coefficient of determination was ${\geq}0.99$, indicating excellent linearity. However, vanadium, nickel, and gallium curves exhibited relatively low linearity (0.90~0.95), likely due to their narrow concentration ranges. Standard RSF was calculated using the slope of the curve generated for three types of CRM. Despite vanadium, nickel, and gallium exhibiting low coefficients of determination, their standard RSF resembled that of the three types of CRM. Therefore, the RSF method may be used for element quantitation. Standard iron matrix samples were analyzed to verify the applicability of the aluminum matrix standard RSF, as well as to calculate the RSD-estimated error of the measured value relative to the actual standard value. Six elements (Al, Si, V, Cr, Mn, and Ni) exhibited an RSD of approximately 30 %, while the RSD of Cu was 77 %. In general, Cu isotopes are subject to interference: $^{63}Cu$ to $^{54}Fe^{2+}-^{36}Ar$ and $^{65}Cu$ to $^{56}Fe-Al^{3+}$ interference. Thus, the influence of these impurities may have contributed to the high RSD value observed for Cu. To reliably identify copper, the resolution should be set at ${\geq}8000$. However, high resolutions are inappropriate for analyzing trace elements, as it lowers ion permeability. In conclusion, quantitation of even relatively low amounts of six elements (Al, Si, V, Cr, Mn, and Ni) is possible using this method.

Spatial and Temporal Changes in Sediments of Major Tidal Flats in the Western and Southern Korean Coasts: Grain Size, Organic Matter, Trace Metals (한반도 서·남해 주요 갯벌 퇴적물의 시·공간적 변화: 입도, 유기물, 중금속)

  • KIM, EUNYOUNG;RYU, SANG-OK;CHOI, DAE-UP;LEE, JAE-HWAN;OH, HA-NEUL;OH, SUN-KWAN;KHO, BYUNG-SEOL;KIM, YOUNG NAM;YEO, JEONG WON
    • The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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    • v.24 no.1
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    • pp.54-63
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    • 2019
  • As a part of the national marine ecosystem monitoring program, the temporal and spatial variation of sedimentary environment and pollution of organic matters and trace metals from four major tidal flats, i.e., Ganghwa Is., Garolim bay, Jeung Is., Suncheon bay, was investigated for 3 yerars from 2015 to 2017. The mean grain size of the sediment was $5.0-5.3{\varnothing}$ at Ganghwa Is, $4.5-4.8{\varnothing}$ at Garolim bay, $6.1-6.5{\varnothing}$ at Jeung Is, and $8.6-8.7{\varnothing}$ at Suncheon bay. The mean grain size (Mz) tended to decrease from the north (Ganghwa Is.) to the south (Suncheon bay). The ignition loss (IL) was 15.5% in Suncheon bay in 2015, which was relatively high compared to other sites, but gradually decreased over time from 8.3% in 2016 to 7.0% in 2017. In Jeung Is. and Suncheon bay, the concentration of Zn and As exceeded the threshold effect level (TEL) at some stations, but the range of trace metals in the other sites was below the level. In Jeung Is., the Mz and concentration of trace metals except Hg was positively correlated (r= 0.40-0.88, P<0.05). On the other hand, Mz was negatively correlated with trace metals (P<0.05) in Suncheon bay. The geoaccumulation index ($I_{geo}$) to evaluate contamination status of sediments for trace metal was less than 1(not contaminated) for Cu, Zn, Pb, Cd and Hg, and 2-3 (moderately to strongly polluted) for As at several stations in Suncheon bay and Jeung Is.