• Korean Journal of Construction Engineering and Management
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• v.17 no.2
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• pp.12-20
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• 2016

Along with the change of national accounting, the importance of systematic management of assets is emphasized and the awareness that the concept termed Asset Management should be introduced to the construction field too to manage facilities. The present study is a basic study for the introduction of the concept Asset Management and proposed accounting guidelines(proposal) for public building maintenance cost that can clarify maintenance cost accounting. Existing literatures and current accounting standards were examined and the actual states of maintenance cost accounting of public buildings in A metropolitan city were examined to draw problems. For the practice guidelines(proposal), the types and contents of government office building maintenance expenditures were analyzed and items that must be treated as OPEX and CAPEX were presented. Expert interviews were conducted to verify the reliability of the items presented. The practice guidelines(proposal) were applied to the public buildings in A metropolitan city to identify situations of changes in asset values and review the effects of the practice guidelines(proposal) on increases in asset values. When applied to practices, the practice guidelines(proposal) suggested in the present study are considered to increase building asset values and provide consistent financial information to help stakeholders' decision making.

• Progress in Superconductivity
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• v.2 no.1
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• pp.11-14
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• 2000

The notion of the finite pairing interaction energy range Td is shown to result in a linear temperature dependence of the London magnetic penetration depth length, ${\Delta}{\lambda}{/\lambda}(0)=(T/Td)2/\pi)ln2$ at low T in the case of the s-wave pairing state, accounting for data of high Tc superconductor by Hardy et al.

• Computers and Concrete
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• v.10 no.6
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• pp.575-586
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• 2012

In the present paper the problem of monotonically compressed concrete columns is studied numerically, accounting for transverse steel reinforcement and concrete cracking. The positive confinement effect of the ties on the core concrete is modeled explicitly and studied in the case of distributed or concentrated vertical load. The main aim is to investigate the influence of transverse reinforcement steel characteristics on the column load carrying capacity and ductility, in order to provide an evaluation about some standards requirements about the class and ductility of steel to be used for ties. The obtained results show that the influence of transverse reinforcement steel class of ductility is negligible both on the column load carrying capacity and on its ductility. Also the dissipated energy is basically unchanged. In view of these evidences, some standards requirements about the steel class of ductility to be used for ties appear to be rather questionable.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2017.11a
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• pp.189-190
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• 2017

As buildings take on more advanced features, mechanical facilities of buildings are accounting for increasingly greater significance in building construction projects. However, mechanical facility designers are forced to be content with design service fees that do not properly compensate their excessive workload, with lowest-bid-first tendering practices compounding their economic woes. In relation to this, this Study aims to offer suggestions for better standards for compensation of design service for mechanical facilities of buildings, highlighting five key suggestions in consideration of relatively small size of work and unmatched long duration of work.

• Wind and Structures
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• v.11 no.6
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• pp.427-440
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• 2008

Estimates of wind-induced wind effects on tall buildings are based largely on 1980s technology. Such estimates can vary significantly depending upon the wind engineering laboratory producing them. We describe an efficient database-assisted design (DAD) procedure allowing the realistic estimation of wind-induced internal forces with any mean recurrence interval in any individual member. The procedure makes use of (a) time series of directional aerodynamic pressures recorded simultaneously at typically hundreds of ports on the building surface, (b) directional wind climatological data, (c) micrometeorological modeling of ratios between wind speeds in open exposure and mean wind speeds at the top of the building, (d) a physically and probabilistically realistic aerodynamic/climatological interfacing model, and (e) modern computational resources for calculating internal forces and demand-to-capacity ratios for each member being designed. The procedure is applicable to tall buildings not susceptible to aeroelastic effects, and with sufficiently large dimensions to allow placement of the requisite pressure measurement tubes. The paper then addresses the issue of accounting explicitly for uncertainties in the factors that determine wind effects. Unlike for routine structures, for which simplifications inherent in standard provisions are acceptable, for tall buildings these uncertainties need to be considered with care, since over-simplified reliability estimates could defeat the purpose of ad-hoc wind tunnel tests.

• Journal of the Korea Safety Management & Science
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• v.18 no.2
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• pp.37-46
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• 2016

Due to increased demand for remodeling and repair in construction market in recent year, the usage of horse scaffold is increasing in the indoor finish works. Injuries related horse scaffold are mainly caused by poor installation or of careless handling of scaffold. Approximately 300 workers are injuried at construction site every year, it is accounting for about 1.5% of the total construction sector and has increased on a year-to-year trends. But the main contents between national standards and speccifications related to the manufacture and usage of horse scaffolds are mutually inconsistent, In particular, the rules on occupational safety and health standards are the basis for the prevention of industrial injuries, there is no explicit application being made to the horse scaffold commonly used on construction sites. The purpose of this study was to analye the manufacture and usage situations in order to reduce construction injuries that occur at the horse scaffolds. It will be utilized the results of the analysis as the basis data for unifying the major domestic standards and specifications associated with the manufacture and usage of horse scaffold.

• Journal of Digital Convergence
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• v.12 no.9
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• pp.75-81
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• 2014

This study is analyzed using the Shanghai stock market and Shenzhen stock market data in order to analyze the usefulness of accounting information to appear from the introduction of international accounting standards in China. Summarized the relevant previous researches for objective study approach, studied the hypothesis based on the empirical analysis and set a hypothesis as adjusting the stuffs to fix in this research model. In this study, Analyzed the hypothesis to input of detailed variables for analyzing the value relevance between periods before fair value and after fair value. Also, in this hypothesis study, analyzed and estimated to affect the quality of information the acceptant period when compare with acceptant periods and before periods of fair value. These results suggested that impact the net asset value per share and earnings per share of the company because the value of the relationship had statistically significant at the level of relevance. Therefore, in the future studies about fair value assessment, will be expected that usefulness of the enterprise value evaluation method enable to discuss it such as critical sucess factors.

• Journal of Digital Convergence
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• v.11 no.5
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• pp.135-144
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• 2013

The purpose of this study is case analysis on adopting process of K-IFRS and financial effects of SBS Media Holdings Co., Ltd. Adoption process is divided into two stages, To analyze the effect due to changes in accounting standards and to run this, system change and build a range-determining step in the IT sector. Showed that had the most significant impact on the financial effects due to changes in the target's of consolidated F/S and inventories and intangible assets(broadcasting content assets).

• Proceedings of the Korean Reliability Society Conference
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• 2011.06a
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• pp.319-328
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• 2011

The failure of LCC analysis is recognized as a serious risk for companies in fast-paced business environment. LCC analysis has been mentioned and analyzed only in accounting perspectives, but recently engineering perspectives of LCC analysis based on the execution of appropriate procedures become more important than the accounting perspectives. Especially, the practical use of reliability engineering related methodologies is recognized as a key factor for the LCC analysis. For the practical use of reliability methods, LCC analysis for unexposed problems is a key issue, and utilizing FMEA and FTA techniques is needed to solve the unexposed problems. Reliability, maintainability, availability, and safety should be evaluated by the LCC analysis with the reliability methods, so we study methodologies for the LCC analysis. Present Worth can be calculated by multiplication of Annual Equivalent Cost and PWAF. Reliability engineering related methods are needed for the process of dividing Present Worth into PWAF, and the practical use of reliability methods can improve accuracy of LCC analysis.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.5
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• pp.51-60
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• 2020

The paper examines the characteristics and causes of the expectation gap of audit and assurance services. The paper has conducted three surveys with three target groups. In the first survey, participants are auditors, users of audit reports are subject in the second survey and in the third survey, and students major in auditing are selected. The content of the survey aims to find out the differences in perception of the survey participants on two issues: (i) responsibilities of auditors for detection frauds, errors, protection of the enterprise's assets and financial scandals, and (ii) the role of audit and auditors in making investment decisions and investor's belief. The research carried out survey from March to September 2019 with 165 responds. The collected data was processed by statistical software SPSS, version 23, and Mann-Whitney U test was used to analyze the results of the audit expectation gap between the auditor group and the users of audit report group and between the student group and users of audit report group. The results showed that there exists an expectation gap in the responsibility of auditors for detection of all frauds, errors and protection enterprise's assets. Recommendations include strengthening audit standards, penalizing bad practices and ensuring auditor's independence.