• Korean Business Review
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• v.11
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• pp.255-276
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• 1998

This study investigates whether listed companies change accounting methods primarily to smooth reported earnings and income taxes, and how the informations of accounting changes affect stock prices. The information of accounting changes includes tax savings, income smoothing, and tax smoothing. The results show that accounting changes are used as an income or tax smoothing instrument(device) in the listed companies which changed their accounting methods from 1991 to 1996. Also, those have a tendency to smooth income and tax simultaneously by accounting changes. Tax savings, income smoothing, and tax smoothing variables by accounting changes are irrelevant to stock prices. Income smoothing variable has a positive association with stock returns in the periods that the abnormal returns cumulated over four months. But tax smoothing variable has a negative association with stock returns in the same periods. More studies on the firms' accounting changes are needed to get a definitive conclusion.

• Journal of Korean Society of Environmental Engineers
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• v.34 no.3
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• pp.189-194
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• 2012

In this study, a 3-stage biological aerated filter (BAF) system was proposed to enhance nitrogen removal in the treatment of low carbon to nitrogen ratio (C/N ratio) municipal wastewater. Laboratory experiments were conducted to evaluate the effects of dynamic-flow at the HRT of 6 h. Results of the long-term operation of 3-stage BAF systems showed that the dynamic-flow enabled the total nitrogen removal (T-N) removal efficiency of the system to be about 7 % higher than that of non-dynamic-flow system in treating domestic wastewater due to the more efficient use of organic substrates. The overall $NH_4$-N removal performance was stable during the operational period due to the unique system configuration where independent nitrification occurred. It was concluded that the 3-stage BAF system proposed in this study provided excellent performance in the removal of nitrogen by employing dynamic-flow and three columns functioning as sorption, denitrification and nitrification, respectively.

• Journal of Korea Water Resources Association
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• v.34 no.5
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• pp.561-566
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• 2001

This study is the analysis of hydraulic characteristic for stream diversion reach by numerical model test. Through it we can provide the basis data in flood, and in grasping stream flow characteristics. Analysis of hydraulic characteristics in Seoknam stream were implemented by using computer model HEC-RAS(one-dimensional model) and RMA2(two-dimensional finite element model). As a result we became to known that RMA2 to simulate left, main channel, right in stream is more effective method in analysing flow in channel bends, steep slope, complex bed form effect stream flow characteristics, than HEC-RAS.

• Applied Chemistry for Engineering
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• v.16 no.2
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• pp.217-225
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• 2005

Because of the limitation of controllable operation variables for the wastewater treatment process with variable hydrodynamic flow patterns, it may preclude the use of this type of nutrient removal activated sludge process. As the operation variables, only temperature and dissolved oxygen (DO) have been used to operate the process. This study made an effort to improve treatment efficiency and operability of the process by the following methodologies: 1) process and operation data analysis using process simulation, 2) determination of optimal control logic or algorithm using a pilot-scaled experimental apparatus and its operations, and 3) application of experimental and simulation results to find the optimal process operation modes. In this study, it was found that the optimal operation mode named 'save mode' in the basis of process variables, such as the ammonia-nitrogen concentration of inlet flow, temperature and flow rate, can reduce the operation cost comparing with the present normal operation mode. And the stable conditions in nitrification were also shown by the proportional control of DO with the inlet air flow rate of blower and the mixing rate of mechanical aeration.

• LP가스
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• s.69
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• pp.42-44
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• 2000

이 자료는 가스안전 공사가 발간하는 "가스안전5.6월호"에 게재된 내용이다.

• Proceedings of the Korea Water Resources Association Conference
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• 2003.05b
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• pp.1003-1006
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• 2003

• Journal of the Korean Society of Propulsion Engineers
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• v.21 no.4
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• pp.89-95
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• 2017

The improvement of a flow coefficient for the recirculation chill-down flow in a main oxidizer shut-off valve has been presented. The flow coefficient, which is mainly affected by the recirculation outlet port size and the configuration inside the valve, has been predicted with measured flow coefficient values. The comparison of experimentally measured flow coefficient with the predicted value shows the effect of valve inside configuration on the flow coefficient. Consequently, the flow coefficient is twice the previous value and about 75% of the pressure loss assigned to the main oxidizer shut-off valve can be used for additional pressure losses for other components in the recirculation chill-down system of a launch vehicle.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.1
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• pp.244-251
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• 2016

In this study, the relationship between flow characteristics and projection distance, depending on the shape was examined. A numerical investigation technique for fluid analysis of a foam monitor was developed for the prediction, comparison and validation of the actual injection performance. The foam monitor changes the flow pattern of fluid flow according to the shape, The fluid losses were calculated from the numerical investigation affecting the projection distance. The basic form of foam monitor was used as a designed shape in N. The modified model used the length increase model of the flow path, and straight line of the model. The inlet pressure was 6.5bar. The results showed that the length increase model of the flow path and straight line of the model in the nozzle projection distance had improved. The results comparing the error rates projection performance were well matched to the 7.43% obtained from the validity test of the analysis method.

• Journal of the Korean Geographical Society
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• v.43 no.4
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• pp.466-476
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• 2008

Gurin Cave, 442 m long, is a lava tube developed on the northern slope of Mount Halla. Seventy-three meters of its lower reach became a river channel since Byeongmun River flowed into a window after roof collapse took place. The subterranean channel has a width of 447 cm and a height of 501 cm, respectively. Its banks show well-developed lava shelves of a typical lava tube, while its floor has sculpted forms which characterize a bed of a bedrock stream. The reach is likely to be collapsed and then has four collapsed windows since its roof has the densely developed testudinal joints and consists of thin lavas with a thickness of 30 to 60 cm. Before the subterranean channel appeared, a ground channel flowed over the cave and joined into a main channel of Byeongmun River at 653 m in altitude. However, the subterranean channel substituted the ground channel since a bed of the ground channel collapsed into the cave. The new channel, flowing through the cave, joined into a main channel at 660 m in altitude. As the drainage area of Byeongmun River expanded upstream the cave, the new channel changed into a main channel. Since floodwater flows down the ground channel as well as the subterranean channel, a distributary stream has temporarily appeared at the collapsed window. Lava tubes are likely to have an affect on the development of river system in Jeiu Island, in that the caves have constantly shown roof-fall.

• Proceedings of the Korea Water Resources Association Conference
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• 2004.05b
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• pp.1345-1349
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• 2004

하천수를 취수원으로 하는 우리나라의 많은 취수장의 경우, 유사유입 및 유로 변경에 따른 취수장애를 겪고 있으나 유로의 변화특성을 분석하고 취수장 위치선정에 활용한 수 있는 실무적 기법에 대한 연구는 거의 없는 실정이다. 따라서 본 연구에서는 유로가 좌${\cdot}$우안으로 수시로 바뀌어 갈수기는 물론 평수기에도 취수장애를 겪고 있어 대책 강구가 요구되는 국내 취수장을 선정하고 취수지점의 계속적인 하상 및 유로변동 현상을 규명하여 안정적인 취수를 가능케 하는 근본적인 대책을 수립하기 위한 유로변화 특성 분석기법을 제시하였다. 연구내용으로는 과거 30여년에 걸친 하도의 평면학적 변화양상을 인공위성영상자료, 지형도자료 및 하도단면 실측자료를 활용하여 각 지점별 유로변화에 대한 동계분석을 실시하였다. 또한 하도의 전단응력, 마찰 속도 등을 산정하여 하상형태를 분석하여 대상구간의 흐름특성을 분석하였다. 분석결과 하도의 사행은 지속적으로 진행되고 있음을 알 수 있으며 특히 취수장부터 상류 수km구간 하도에서는 밤섬이 지속적으로 생긴다 사라지는 현상이 반복되고 있음을 확인할 수 있었다. 취수장 주변에서는 유로의 변동이 하폭의 $70\%$에 달하는 심한 유로변화 특성을 나타내고 있어 취수지점으로 적당치 못함을 알수 있었으며 주변 상하류 십수 km구간 중에는 유로의 변화가 거의 없는 구간도 존재함을 알 수 있이 본 연구의 유로변화 분석기법이 향후 유로변화 분석 및 취수장 건설 위치 선정에 효과적인 분석기법으로 활용 가능함을 입증하였다.