• Title/Summary/Keyword: BIG4

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The mechanical property investigation according to the monomer weight ratio of the dental acrylic denture base resin (치과용 의치상 아크릴릭 레진 단량체 중량비에 따른 기계적 성질)

  • Lee, HeeKyung;Sun, GumJoo
    • Journal of Technologic Dentistry
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    • v.35 no.4
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    • pp.287-293
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    • 2013
  • Purpose: This study is to provide basic data of the dental acrylic denture base resin in the mechanical property difference investigation according to the monomer composition weight ratio of the acrylic denture base resin. Methods: The monomer composition of the acrylic denture base resin and weight ratio makes the different specimen. It measured the mechanical property with the specimens through Hardness Test, Tensile Test, Flexural Test, Flexural Modulus, FT-IR Test. Results: The control group Vertex was 18.4 Hv and the experimental group MED was 14.46~19.07Hv in the hardness test. Vertex was 364N, MED-3 was lowest in the tensile strength test and the Head of a family cursor declination was big. The result declination of the experimental specimens showed. Vertex and MED-2 was the highestest in the flexural test and after coming MED-6, MED-5, MED-1, MED-3, MED-4. Vertex and MED-2, as to a spectrum for $500{\sim}1800cm^{-1}$ peak can show the excellent degree of polymerization in the FT-IR Test. Conclusion: The ideal weight ratio of the monomer of the acrylic denture base resin of which the mechanical property is the highestest was MMA 100g, EDGMA 5g, DMA 0.2g, of MED-2.

A Study on Education system for nurturing Intelligent Information Technology practitioners in College (지능정보기술 실무인재 양성을 위한 전문대학 교육체계 구축 방안)

  • Kim, SungRim;Yeo, MinWoo;Cho, EunSook;Hong, YuNa;Heo, YoungJun
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.17 no.4
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    • pp.63-75
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    • 2021
  • It is necessary to respond to rapid technological changes such as the 4th industrial revolution and digital transformation across industries. And, a change in the university education system is necessary in a crisis situation of universities due to the rapid decrease of the school-age population. This study is aimed at practical competency with the ability to apply intelligent information technology to their job fields based on a basic understanding of intelligent information technology rather than advanced competency centered on theory and research. Instead of presenting the curriculum system diagram so that it can be flexibly applied to the design and development of the curriculum for intelligent information technology, training modules according to job and level were presented. In relation to intelligent information technology, a questionnaire was conducted for college professors, and industry experts were conducted on the derived educational modules to reflect the opinions of the industry. Industry experts said that collaboration with PBL, Capstone, and industry is necessary to improve problem-solving and communication skills.

Artificial Intelligence Applications to Music Composition (인공지능 기반 작곡 프로그램 현황 및 제언)

  • Lee, Sunghoon
    • The Journal of the Convergence on Culture Technology
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    • v.4 no.4
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    • pp.261-266
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    • 2018
  • This study aimed to provide an overview of artificial intelligence based music composition programs. The artificial intelligence-based composition program has shown remarkable growth as the development of deep neural network theory and the improvement of big data processing technology. Accordingly, artificial intelligence based composition programs for composing classical music and pop music have been proposed variously in academia and industry. But there are several limitations: devaluation in general populations, missing valuable materials, lack of relevant laws, technology-led industries exclusive to the arts, and so on. When effective measures are taken against these limitations, artificial intelligence based technology will play a significant role in fostering national competitiveness.

Travel Behavior Analysis using Origin-Destination Data for the Subway Line No.7 (수도권 지하철 7호선 주요역 통근통행특성 분석 연구)

  • Han, Sang-Cheon;Lee, Kyung-Chul;Kim, Hwan-Yong;Choi, Young Woo
    • Journal of KIBIM
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    • v.9 no.4
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    • pp.75-83
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    • 2019
  • Recent data development has made it possible to analyze each individual's daily commuting by using transportation card transaction. This research utilizes about 1 million observations from the subway line no.7 of Seoul metropolitan transportation data. By using such a massive dataset, the authors try to identify daily travel behavior of morning commute and its possible relationship between subway usage and socio-economic factors. There are 4 main types of users and their travel behavior, and top 15 stations with the most users for arrival and departure are selected. Accordingly, 15 stations have distinctive characteristics including population density and the number of businesses around stations. To identify this fact, the 4 most populated stations are selected and their socio-economic factors are examined. According to the analysis, the most departure stations are generally surrounded by hihgly populated residential areas, whereas the most arrival stations are stood within the job concentrated districts.

The Effect of KICPA Audit Proficiency on Discretionary Accruals (한국공인회계사회 감사숙련도가 재량적 발생액에 미치는 영향)

  • Kim, Nam-Hun;Lee, Yong-Kyu
    • Asia-Pacific Journal of Business
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    • v.10 no.4
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    • pp.31-47
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    • 2019
  • The recently revised Act on External Audit has taken effect as of November 2018, where standard audit hour rule is included to enhance the audit quality requiring appropriate audit hour input. It has two issues, one is how much the standard audit hours should be and the other is how to control the auditor proficiency between positions when deciding standard audit hours. This paper focuses on the latter issue and studies if auditor proficiency measured with the KICPA position proficiency weight is economically meaningful and has audit quality implication. The KICPA proficiency weights of partner and junior CPA are 1.2, and 0.4 with senior CPA being 1. The results are as follows. First, we find that the audit proficiency decreases discretionary accruals, the proxy of audit quality. Second, the degree to which the audit proficiency decreases discretionary accruals is pronounced with non-big4 firm. The results imply that the KICPA position proficiency weight reflects auditor experiences which help to improve audit quality.

Intellectual Capital Measurement and Disclosure : A New 'Paradigm' in Financial Reporting

  • Bhasin, Madan Lal
    • The Journal of Economics, Marketing and Management
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    • v.4 no.4
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    • pp.1-16
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    • 2016
  • In today's knowledge-based economy, measurement and disclosure (M&D) of intellectual capital (IC) are crucial for enhancing business performance and competitiveness. In the global world, M&D of IC are useful means to keep investors well-informed and reduce information asymmetry. At present, very few leading corporations in India have disclosed IC information on a 'voluntary' basis. Traditional accounting practices, therefore, will need to assimilate innovations that seek to meaningfully represent the 'true-value' of the intangible assets of the company. This is an exploratory study of IC M&D by 8 Indian companies over 5-year period, using 'content' analysis and market-value-added (MVA) as research methodologies. The annual reports of companies were collected from their respective websites. As part of present study, various statistical techniques have been used to analyze the data. The findings show that the sample companies, on an average, reported a positive value of IC, along with wide-disparity, low-level of ICD. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. Finally, we recommend to "the international accounting bodies, to take the lead by establishing a harmonized ICD standard, and provide guidance to the big listed-companies for proper measurement and disclosure of IC, both for internal and external users."

A Study on Activation Plan for Logistics Startups in Korea - Focused on Incheon Metropolitan City (물류 스타트업 육성방안에 관한 연구 -인천광역시를 중심으로-)

  • Dong-Joon Kang;Myeong-Hwa Lee;Hyo-Won Kang
    • Korea Trade Review
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    • v.46 no.2
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    • pp.263-280
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    • 2021
  • With the advent of the era of the 4th Industrial Revolution, various support policies and programs are being introduced as the promotion of startups related to the 4th industry is promoted as a core policy of the government. Based on major technologies such as Artificial Intelligence(AI), Big Data, Internet of Things(IoT), Blockchain, and Automation leading the 4th industrial revolution, logistics and distribution companies are expanding the range of markets and services provided. The purpose of this study is to examine the current status of startups in the logistics field based on major technologies of the 4th Industrial Revolution, which are rapidly growing at home and abroad, and suggest implications for revitalizing logistics startups through a policy demand survey. As a result of the study, in order to foster domestic logistics startups, we propose policy support for integration of logistics startups, integrated management of information, provision of physical space, network platform, and practical education and mentoring.

Analysis of the 50s and 60s Middle-Aged Men's Upper Body Type - Using on the 8th Size Korea's Direct Measurement Data - (50-60대 중장년 남성의 상반신 체형 분석 - 사이즈 코리아 제 8차 직접측정자료를 중심으로 -)

  • Jin Hee Lee
    • Journal of the Korea Fashion and Costume Design Association
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    • v.25 no.4
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    • pp.1-11
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    • 2023
  • The purpose of this study was to characterize the upper body shape of men in their 50s and 60s by analyzing direct measurement data. Sixty one direct measurement items were analyzed. Subjects (n = 752) were classified based on 5 factors into 4 body types. In order to acquire accurate upper body shape information by analyzing body type using the 8th Size Korea direct measurement data, body shapes were classified through factor and cluster analysis. As a result of the comparative analysis of the upper body measurements from the 5th to the 8th Size Korea measurement, it was found that waist circumference item tended to increase significantly from the 5th Size Korea measurements. The upper body type of middle aged males were classified using five factors: the trunk obesity factor, the trunk vertical factor, the width of the back shoulder, the vertical factor behind the back, and the length factor of the upper body. Middle-aged men were classified into four body types through cluster analysis. Type 1 is relatively short with big arms, Type 2 has wide shoulders and thin arms, and in Type 3, the upper body is relatively long. Type 4 is the most obese upper body.

Spatial Variability Analysis of Rice Yield and Grain Moisture Contents (벼 수확량 및 곡물 수분함량의 공간변이 해석)

  • Chung, Ji-Hoon;Lee, Ho-Jin;Lee, Seung-Hun;Yi, Chang-Hwan
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.54 no.2
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    • pp.203-209
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    • 2009
  • Yield monitoring is one of a precision agriculture technology that is used most widely. It is spatial variability analysis of yield information that should be attained with yield monitoring system development. This experiment was conducted to evaluate spatial variability of yield and grain moisture content in rice paddy field, and their relationships to rice productivity. It is necessary to minimize sampling interval for accurate yield map making or to control cutting width of rice combine. Considering small rice plots such as $0.2{\sim}0.4$ ha, optimum size of sampling plot was below 15 m more than 5 m in with and length. In variable rate treatment field, average yield was similar, but yield variation was reduced than conventional field. Gap of yield by another plot in same field was bigger than half of average yield than yield variation was significantly big. Therefore yield measuring flow sensor must be able to measure at least 300 kg/10a more than 1000 kg/10a. Variation of moisture content in same field was not big and spatial dependance did not appear greatly. But, variation between different field is appeared difference according to weather circumstance before harvesting. Change of spatial dependence of yield was not big, because of field variation of moisture content is not big.

Crime Incident Prediction Model based on Bayesian Probability (베이지안 확률 기반 범죄위험지역 예측 모델 개발)

  • HEO, Sun-Young;KIM, Ju-Young;MOON, Tae-Heon
    • Journal of the Korean Association of Geographic Information Studies
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    • v.20 no.4
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    • pp.89-101
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    • 2017
  • Crime occurs differently based on not only place locations and building uses but also the characteristics of the people who use the place and the spatial structures of the buildings and locations. Therefore, if spatial big data, which contain spatial and regional properties, can be utilized, proper crime prevention measures can be enacted. Recently, with the advent of big data and the revolutionary intelligent information era, predictive policing has emerged as a new paradigm for police activities. Based on 7420 actual crime incidents occurring over three years in a typical provincial city, "J city," this study identified the areas in which crimes occurred and predicted risky areas. Spatial regression analysis was performed using spatial big data about only physical and environmental variables. Based on the results, using the street width, average number of building floors, building coverage ratio, the type of use of the first floor (Type II neighborhood living facility, commercial facility, pleasure use, or residential use), this study established a Crime Incident Prediction Model (CIPM) based on Bayesian probability theory. As a result, it was found that the model was suitable for crime prediction because the overlap analysis with the actual crime areas and the receiver operating characteristic curve (Roc curve), which evaluated the accuracy of the model, showed an area under the curve (AUC) value of 0.8. It was also found that a block where the commercial and entertainment facilities were concentrated, a block where the number of building floors is high, and a block where the commercial, entertainment, residential facilities are mixed are high-risk areas. This study provides a meaningful step forward to the development of a crime prediction model, unlike previous studies that explored the spatial distribution of crime and the factors influencing crime occurrence.