• Title/Summary/Keyword: 잉여 수

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An Influence of Free Cash Flow and Interaction Effect of Free Cash Flow and Debt Ratio on Tax Avoidance: Focus on KOSDAQ Listed Firms (잉여현금흐름 및 잉여현금흐름과 부채비율의 상호작용효과가 조세회피에 미치는 영향: 코스닥 상장기업을 중심으로)

  • Choi, Hack Sam;Hong, Hyo Seog
    • The Journal of the Convergence on Culture Technology
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    • v.4 no.1
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    • pp.67-73
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    • 2018
  • Financial plight condition firms difficulties accessing external funding, these firms will arrange scarce funds using tax avoidance can be a way of improvement of internal cash flow and internal funds securement. This study is empirical evidence presented the association between free cash flow can be represented for financial condition of firms and using tax avoidance for Kosdaq listed firms. Empirical analysis result, presented plus (+) results the association between free cash flow and tax avoidance. these results are in the previous year free cash flow is large firms purpose of internal cash holdings that increase of tax avoidance in order to minimize of cash outflow are based on tax burden. also interaction effect of free cash flow and debt ratio is presented influence of plus(+) on tax avoidance.

Excess Bandwidth Fair Queueing Using Excess Bandwidth Consumer Queue (잉여 대역폭 소비 큐를 이용한 잉여 대역폭 페어 큐잉)

  • 추호철;김영한
    • Journal of the Institute of Electronics Engineers of Korea TC
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    • v.39 no.10
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    • pp.1-10
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    • 2002
  • Scheduling technology is one of the most important elements required to support the Qos(quality of service) in the Internet and a lot of scheduling algorithms have been developed. However, most of there algorithms are not flexible in the distribution of the excess bandwidth. In order to improve the weakness of existing algorithms, DGPS(decoupled generalized processor sharing)has suggested recently. But, the DGPS algorithm is complex to implement and difficult to apply to the existing algorithms. In this paper, we propose a scheduling algorithm for distribution of the excess bandwidth which improves the implementation complexity of the DGPS and easy to be applied to ordinary algorithms.

Performance Enhancement of CORDIC Employing Redundant Numbers and Minimal Iterations (잉여 수와 최소 반복 횟수를 이용한 CORDIC 성능 향상)

  • Kim, Seung-Youl;You, Young-Gap
    • The Journal of the Korea Contents Association
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    • v.6 no.2
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    • pp.162-168
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    • 2006
  • This paper presents a high performance CORDIC circuit based on redundant numbers yielding a minimal number of iteration stages. The minimal number of iteration stages reflects the iteration number yielding a smaller computation error than the truncation error. The minimal number of iterations is found n-4 for $n\geq16$, where n is the number of input angle bits. The CORDIC circuit is based on a redundant number system with a constant scale factor The circuit performs sine and cosine calculations with a delay of {5 (n-4)+ 2[$log_{2}n$]}$\DeltaT$.

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A study on the application of redundancy in information design (정보디자인의 잉여성적용 연구)

  • Oh, Byung-Keun;Hong, Suk-Il
    • Archives of design research
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    • v.18 no.1 s.59
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    • pp.49-58
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    • 2005
  • Focusing on the information sender, message, channel, and receiver, the existing information theory deals with the noise, information contents, and probability of choice, which involve in the process of information transmission. In the current digital environment, besides simply conveying information itself through media, the important issue is how to efficiently convey information. Therefore, we need to analyze the theory in different perspective, and to research the Information redundancy for the methodology of information design. The redundancy causes the receiver to have attraction to the information and to reduce its contents due to its supplement and repetition. So it can play a role of efficient communication method. The concept of redundancy is applied to the communication of art such as literature, architecture, painting, and design to accomplish efficient communication. In order to get persuasive information design for the receiver's perspective we need to make use of this concept. The redundancy can be applied with the technical aspect of multimedia and Interaction, which add supplemental expression, or sort of event for the receiver's experience and memory. In the process of constructing information it can be applied with the structure of gaming redundancy, entropy, the accumulating communication code using entertaining feature, and storytelling methodology. The noise and entropy could be used for the means of making redundancy, not the obstacle to information. The redundancy gives the receiver attraction on the information and makes them have strong will of interpreting it so that the purpose of conveying information will be accomplished efficiently.

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Effects of Residual Dispersion in Half Transmission Section on Net Residual Dispersion in Optical Transmission Links with Dispersion Management and Mid-Span Spectral Inversion (분산 제어와 Mid-Span Spectral Inversion이 적용된 광전송 링크에서 반 전송 구획의 잉여 분산이 전체 잉여 분산에 미치는 영향)

  • Lee, Seong-Real
    • Journal of Advanced Navigation Technology
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    • v.18 no.5
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    • pp.455-460
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    • 2014
  • The system performance is analized for the optimal design of the transmission links with dispersion management and optical phase conjugation for compensating for the optical signal distortion due to the group velocity dispersion and optical nonlinear Kerr effects in the long-haul optical transmission system. That is, the effect of the relation of the residual dispersion in both half transmission sections with respect with optical phase conjugator (OPC) on the net residual dispersion (NRD) is assessed. It is conformed that the best compensation is obtained in NRD of 10 ps/nm, which is only controlled by the difference of the residual dispersion between each half transmission sections.

The Effect of Solubilization Pretreatment Process on Anaerobic Digestion of Waste Activated Sludge (전처리 가용화 공정이 잉여슬러지 혐기성 소화효율에 미치는 영향)

  • Yoo, Ho-Sik;Ahn, Seyoung
    • Journal of the Korea Organic Resources Recycling Association
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    • v.24 no.3
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    • pp.35-43
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    • 2016
  • COD properties of waste activated sludge (WAS) were investigated for various solubilization rate of mechanical pretreatment method in anaerobic digestion process. Inert COD was 37.0% of total COD in untreated WAS. Particulate biodegradable COD was converted to soluble biodegradables and particulate unbiodegradables as solubilization was processed. Particulate unbiodegradable portion of COD in WAS can be increased as particulate biodegradable portion is decreased in case of relatively long SRT of biological treatment. Thus, COD properties of WAS should be investigated in case of relatively low particulate biodegradable COD, because of possible low effect of solubilization. COD removal rate in anaerobic digester was enhanced as much as 2.1% and 15.1% for solubilization rate 5% and 35% due to pretreatment, respectively. COD removal rate was increased from 25% to 40%, and methane gas generation was increased from $607m^3/d$ to $907m^3/d$ as particulate COD of WAS was solubilized to 35% in pretreatment facilities.

A Study on the design of RNS Multiplier to speed up the Graphic Process (고속 그래픽 처리를 위한 잉여수계 승산기 설계에 관한 연구)

  • Kim, Yong-Sung;Cho, Won-Kyung
    • Journal of the Korean Institute of Telematics and Electronics B
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    • v.33B no.1
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    • pp.25-37
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    • 1996
  • To process computer graphics in real time, the high-speed operations(multiplier and adder) are needed to increase the speed of graphic process. RNS(Residue Number System) is integer number system that has the parallel and high-speed operation. Also, it is able to design both high-speed multiplier and adder, since a cyclic group has an isomorphic relation between multiplication and addition in RNS. So in this paper, DRNS(Double Residue Number System) is proposed, it is used for the multiplier and the adder, which are designed using a circulative code for the high-speed graphic processor in RNS. The designed multiplier would operate with the speed of 87Mzz two TTL using 74s09 and 74s32.

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A Dynamic Routing Algorithm Adaptive to Traffic for Multistage Bus Networks in Distributed Shared Memory Environment (분산 공유메모리 환경의 다단계 버스망에서 트래픽에 적응하는 동적 라우팅 알고리즘)

  • Hong, Kang-Woon;Jeon, Chang-Ho
    • The KIPS Transactions:PartA
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    • v.9A no.4
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    • pp.547-554
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    • 2002
  • This paper proposes an efficient dynamic routing algorithm for Multistage Bus Networks(MBN's) in distributed shared memory environment. Our algorithm utilizes extra paths available on MBN and determines routing paths adaptively according to switch traffic in order to distribute traffic among switches. Precisely, a packet is transmitted to the next switch on an extra path having a lighter traffic. As a consequence the proposed algorithm reduces the mean response time and the average number of waiting tasks. The results of simulations, carried out with varying numbers of processors and varying switch sizes, show that the proposed algorithm improves the mean response time by 9% and the average number of waiting tasks by 21.6%, compared to the existing routing algorithms which do not consider extra paths on MBN.

Excess Bandwidth Hierarchical Fair Queueing Using Excess Bandwidth Consumer Queue (잉여 대역폭 소비 큐를 이용한 계층적 잉여 대역폭 페어 큐잉)

  • 김영한;추호철
    • Journal of the Institute of Electronics Engineers of Korea TC
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    • v.40 no.12
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    • pp.1-8
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    • 2003
  • Scheduling technology is one of the most important elements required to support the Quality of service (QoS) in the Internet and a lot of scheduling algorithms have been developed. However, most of these algorithms ire not flexible to distribute the excess bandwidth. In order to provide flexibility for distributing the excess bandwidth, we proposed excess bandwidth fair queueing (EBFQ) algorithm with relatively low complexity. In this paper, we propose the new extension to this EBFQ algorithm for the hierarchical fair queueing system. This extension can be naturally applied to the existing hierarchical algorithm and simultaneously provide the same level of fairness. Through the simulation and analysis, we verify it.

Effect of Microbubble Ozonation Process on Performance of Biological Reactor System for Excess Sludge Solubilisation (마이크로버블오존을 이용한 잉여슬러지 가용화 처리가 생물반응조의 성능에 미치는 영향)

  • Lee, Shun-Hwa;Jung, Kye-Ju;Kwon, Jin-Ha;Lee, Se-Han
    • Journal of Korean Society of Environmental Engineers
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    • v.33 no.2
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    • pp.113-119
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    • 2011
  • The study purpose was to examine an effect of zero emission of excess sludge on biological reactor and treated water quality within the biological reactor in the process of biological treatment combined with excess sludge reduction system with ozone. Under an ozone injection rate 0.03 g $O_3/g$ SS, Sludge Disintegration Number (SDN) 3 and less than pH 4 as pre-treatment process, it was possible to maintain a stable biological treatment process without sludge disintegration. In the test of $OUR_{max}$, of sludge, its value was hardly under the condition of ozone injection rate 0.03 g $O_3/g$ SS. There were almost no changes of MLVSS/MLSS within biological reactor followed by a solubilization of excess sludge. Accumulation of microorganism within biological reactor was also not observed. After solubilization of excess sludge, an increase for organic matter and SS concentrations of an effluent was not observed and T-N concentration was reduced by increasing nitrification and denitrification rate within biological reactor. Most of T-P was not removed by zero emission of excess sludge and was leaked by being included in effluents.