• 제목/요약/키워드: Accounting Change

검색결과 262건 처리시간 0.026초

화이버 요소를 이용한 3차원 강구조물의 개선소성힌지해석 (Refined-plastic hinge analysis of 3D steel structures using fiber elements)

  • 김승억;오정렬
    • 한국전산구조공학회:학술대회논문집
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    • 한국전산구조공학회 2004년도 가을 학술발표회 논문집
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    • pp.281-287
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    • 2004
  • In this paper, the refined plastic-hinge analysis accounting for gradual yielding with fibers on a section is developed. Geometric nonlinearities of member(P-δ) and frame(P-Δ) are accounted for by using stability functions. Residual stresses are considered by assigning initial stresses to the fiber on the section. The elastic core in a section is investigated at every loading step to determine the axial and bending stiffness reduction. The strain reversal effect is captured by investigating the stress change of each fiber. The proposed analysis proves to be useful in applying for practical analysis and design of three-dimensional steel frames.

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대규모 통신 소프트웨어의 결함 수 예측에 관한 사례 연구 (An Empirical Study on Faults Prediction for Large Scale Telecommunication Software)

  • 박영식;윤병남;임재학
    • 품질경영학회지
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    • 제27권2호
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    • pp.263-276
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    • 1999
  • In this paper, we consider the change request data collected from the system test of a large-scale telecommunication software and analyze the types and causes of failures. And we develop statistical models that incorporate a functional relation between the faults and some software metrics. To this end, we consider three possible regression models including a stepwise regression model and two nonlinear models. Three developed models are evaluated with respect to the predictive quality. We also discuss the advantage of proposed models and the application of our model to a new project.

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수삼의 CA 및 MA 저장이 홍삼의 지방산에 미치는 영향 (Effect of Controlled Atmosphere and Modified Atmosphere Storage on the Fatty Acid of Fresh and Red Ginseng)

  • 전병선;최강주
    • Journal of Ginseng Research
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    • 제19권3호
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    • pp.260-266
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    • 1995
  • Fifteen free fatty acids including myristic acid were isolated and identified from red ginseng processed from CA and MA stored fresh ginseng. Linoleic acid (80%) and palmitic acid (10.5%) content were the major components accounting for more than 90% of the total free fatty acid. The contents of free and identified fatty acids were not greatly changed in all the treatments. Especially when preservative was treated, the change of free fatty acid was quite stable over the control. Each fraction of neutral, glyco- and phospholipid was constant in terms of quantities before and after the treatment. Key words Controlled atmosphere, modified atmosphere, fresh ginseng, red ginseng, fatty acid.

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Implementation of Intelligent Home Network and u-Healthcare System based on Smart-Grid

  • Kim, Tae Yeun;Bae, Sang Hyun
    • 통합자연과학논문집
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    • 제9권3호
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    • pp.199-205
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    • 2016
  • In this paper, we established ZIGBEE home network and combined smart-grid and u-Healthcare system. We assisted for amount of electricity management of household by interlocking home devices of wireless sensor, PLC modem, DCU and realized smart grid and u-Healthcare at the same time by verifying body heat, pulse, blood pressure change and proceeded living body signal by using SVM algorithm and variety of ZIGBEE network channel and enabled it to check real-time through IHD which is developed by user interface. In addition, we minimized the rate of energy consumption of each sensor node when living body signal is processed and realized Query Processor which is able to optimize accuracy and speed of query. We were able to check the result that is accuracy of classification 0.848 which is less accounting for average 17.9% of storage more than the real input data by using Mjoin, multiple query process and SVM algorithm.

Utilization and Analysis of Big-data

  • Lee, Soowook;Han, Manyong
    • International Journal of Advanced Culture Technology
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    • 제7권4호
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    • pp.255-259
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    • 2019
  • This study reviews the analysis and characteristics of databases from big data and then establishes representational strategy. Thus, analysis has continued for a long time in the quantity and quality of data, and there are changes in the location of data in the social sciences, past trends and the emergence of big data. The introduction of big data is presented as a prototype of new social science and is a useful practical example that empirically shows the need, basis, and direction of analysis through trend prediction services. Big data provides a future perspective as an important foundation for social change within the framework of basic social sciences.

유형별 농가경제 실태와 이행 경로 분석 (Farm Economy Status and Transitional Trajectories by Farm Types)

  • 유찬희;김윤진;김창호
    • 농촌지도와개발
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    • 제27권1호
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    • pp.33-50
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    • 2020
  • This study aims at shedding light on two questions: 1) how livelihood strategies hired by heterogeneous farm households differ and in what aspect, and 2) would the strategy change over time or remain identical across farm types? Using 2013-2017 Farm Economy Survey panel data, we divide the sample farms into 4 sub-groups based on income level and sources. Key findings are as follows. First, regardless of farm types, strong path dependency has been observed. That is, lots of farms are likely (enforced) to maintain the livelihood strategies, accounting for why many farms fail to response to market and/or policy signals. Second, along with compounding risks, farms are more vulnerable to specific sorts risks. Third, based on the findings, we made policy suggestions.

Object Tracking Based on Weighted Local Sub-space Reconstruction Error

  • Zeng, Xianyou;Xu, Long;Hu, Shaohai;Zhao, Ruizhen;Feng, Wanli
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제13권2호
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    • pp.871-891
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    • 2019
  • Visual tracking is a challenging task that needs learning an effective model to handle the changes of target appearance caused by factors such as pose variation, illumination change, occlusion and motion blur. In this paper, a novel tracking algorithm based on weighted local sub-space reconstruction error is presented. First, accounting for the appearance changes in the tracking process, a generative weight calculation method based on structural reconstruction error is proposed. Furthermore, a template update scheme of occlusion-aware is introduced, in which we reconstruct a new template instead of simply exploiting the best observation for template update. The effectiveness and feasibility of the proposed algorithm are verified by comparing it with some state-of-the-art algorithms quantitatively and qualitatively.

통신시장의 투자보수율 산정 개선방안 (New Method to Calculate Cost of Capital for Telecommunication Market)

  • 김창수;천미림
    • 디지털융복합연구
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    • 제10권4호
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    • pp.181-190
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    • 2012
  • 투자보수율은 통신정책에서 사용하는 가장 중요한 원가요소의 중 하나이다. 본 연구에서는 현행 투자보수율 산정방법과 산출과정의 문제를 검토하고, 합리적인 투자보수율 산정을 위한 개선방안을 제시하고자 하였다. 먼저 산출방법의 개선을 위해서는 시장프리미엄산출시 벤치마크법을 사용하여 경기변화와 인플레인션으로 인한 결과 왜곡을 방지하고, 부채프리미엄가산법을 사용하여 타인자본 산출과정에 발생하는 정확성의 문제를 개선하며 최적자본구조법을 적용하여 급격한 시장변화에 의한 자본구조 변화의 문제를 줄이도록 하는 방안을 제시하였다. 산출과정을 개선하기 위해서는 투자보수율을 산정 주기를 1년으로 하여 시장 변화의 속도가 빠른 통신 산업의 특성이 반영되도록 할 것을 제안하였다. 또한 투자보수율의 산정주체를 규제기관이 아닌 기업으로 변경해 규제기관과 피규제기업 사이의 정보비대칭으로 인한 투자보수율 산출비용을 감소시키고, 기업별 투자보수율을 산정할 것을 제시하였다. 본 연구에서 제시한 투자보수율의 개선방안은 앞으로도 지속적으로 시장의 변화를 반영하여 개선할 필요가 있을 것이며, 투자보수율 산정방법 자체에 관해서도 합리적이고 투명한 산출기준이 마련될 수 있도록 추가적인 연구가 필요하다.

한국의 국가채무 현황과 구성요인 분석 (The Analysis of the current state and components of Korea's National Debt)

  • 양승권;최정일
    • 디지털융복합연구
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    • 제18권9호
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    • pp.103-112
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    • 2020
  • 본 연구의 목적은 한국의 국가채무의 구성요소와 각 구성요소가 국가채무에 미치는 영향을 살펴보는데 있다. 통계청 국가통계포털에서 국가채무를 구성하는 요소로 일반회계 적자보전, 외환시장 안정용, 서민주거 안정용, 지방정부 순채무, 공적자금를 선정하여 검색하였다. 분석기간은 1997년부터 2019년까지 총 23개 연간자료를 이용하였다. 본 연구에서 정리한 자료는 각 구성요소별 전년대비 변동률을 이용하고 있다. 이를 이용하여 본 연구는 지표분석, 수치분석과 모형분석을 시도하였다. 상관분석결과 국가채무는 외환시장안정용, 공적자금 등, 서민주거안정용과 높은 관계를 보이고 있으나 지방정부순채무와는 무관한 관계로 나타났다. 국가채무는 지난 1997년 이후 외환시장안정용과 공적자금 등, 서민주거안정용과 동조화현상을 보이며 지속적으로 증가해 왔다. 2020년도 이후에는 코로나19로 인한 재난지원금 증가로 서민주거안정용과 공적자금 등에서 크게 증가할 것으로 예상되고 있다. 세계적으로 경제상황이 어려운 시점에서 우리나라도 국가재난 지원금의 사용으로 국가부채가 크게 증가할 것으로 보이지만 가능한 경제성장과 금융시장 안정을 위해 효율적으로 운용되기를 기대하고 있다.

The Comparative Analysis of the Internal Control According to Economic Changes in Korean Companies

  • Park, Cheol-Soo
    • Journal of Information Technology Applications and Management
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    • 제21권3호
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    • pp.119-133
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    • 2014
  • Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.