• 제목/요약/키워드: Balance Sheet

검색결과 90건 처리시간 0.033초

소뇌 출혈 환자에 대한 ICF Tool을 적용한 중재전략의 증례 (A Case Report of Intervention Strategy Applied ICF Tool about Patient with Cerebellar Hemorrhage)

  • 강태우;박영시
    • PNF and Movement
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    • 제11권2호
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    • pp.1-7
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    • 2013
  • Purpose : The purpose of this study was to describe the Intervention strategy applied ICF Tool about patient with cerebellar hemorrhage. Methods : The data was collected by patient with cerebellar hemorrhage. We applied the ICF Tool for patient with cerebellar hemorrhage. Parameters of result were collected for using the Timed up and go test, Berg balance scale and ICF assessment sheet. Results : Significant differences were observed the patient for Timed up and go test, Berg balance scale and ICF assessment sheet. patient with cerebellar hemorrhage improved all test. Conclusion : ICF Tool applied Intervention about patient with cerebellar hemorrhage is very useful and effective. It is effective in clinical practice.

링압축시험에서 역해석을 이용한 유동응력과 마찰상수 결정법 (A method of determining flow stress and friction factor using an inverse analaysis in ring compression test)

  • 최영;김호관;조해용;김병민;최재찬
    • 대한기계학회논문집A
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    • 제22권3호
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    • pp.483-492
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    • 1998
  • An inverse analysis been applied to obtain the flow stress of the material. In this method, a ring-shaped specimen is compressed between two flat tools. This procedure employs, as the object function of inverse analysis, the balance of measured loads and reaction forces calculated by using rigid-plastic finite element method. The balance is explicit scalar function of flow stress which is a function of some unknown constants. For minimizing the balance, Newton-Raphon scheme is used. The friction factor, m, between flat tools and the specimen is determined by using friction area-divided method. The proposed method allows an accurate identification by avoiding the usual assumptions made in order to convert experimental measures into stress-strain relation. In this paper, the proposed method is numerically tested. A commercial pure aluminum was selected, as an example, to apply the method and the results are compared with stress-strain relation obtained by experiments.

이종재료(알루미늄합금-강판)의 저항 점용접에 관한 연구 (A Study on Resistance Spot Welding of Dissimilar Sheet Metals(Aluminum Alloy - Steel Sheets))

  • 손병천;우승엽;이재범;최용범;장희석
    • Journal of Welding and Joining
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    • 제15권4호
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    • pp.42-62
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    • 1997
  • Resistance spot welding has been widely used in the sheet metal joining processes because of its high productivity and convenience. Recently, automobile industries are trying to replace partly steel sheets with aluminum alloy sheets. Among currently produced aluminum alloys, Al alloy sheets of Al-Mg-Si(6000 series) are being tested. Especially, 6000 series are the most probable substitute in view of strength and weldability. In this paper, an attempt was made to apply resistance spot welding to joining of dissimilar sheet metals (KS6383+SCPZn or KS6383+SHCP). An effort was made to balance heating rate in the Al alloy with that in the steel sheets by increasing electrode tip diameter. Although resistance spot welding of Al alloy sheet and sheet metals does not produce desirable nugget, it proved to have reasonable strength if optimal weld condition is found by tensile-shear strength and fatigue life test. Since spot weld joints in automobile are always experiencing repeated load, spot welding methodology proposed in this paper is found to be not suitable to automobile body manufacturing.

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알루미늄 합금박판 비등온 성형공정의 유한요소 해석 및 실험적 연구 (제2부:해석) (Finite Element Analysis and Experimental Investigation of Non-isothermal Forming Processes for Aluminum-Alloy Sheet Metals (Part2:Analysis))

  • 김성민;구본영;금영탁;김종호
    • 소성∙가공
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    • 제8권3호
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    • pp.252-261
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    • 1999
  • The 3-dimensional finite element program is developed to analyze the non-isothermal forming processes of aluminum-alloy sheet metals. Bishop's method is introduced to solve the heat balance and force equilibrium equations. Also, Barlat's non-quadratic anisotropic yield function depicts the planar anisotropy of the aluminum-alloy sheet. To find an appropriate constitutive equation, four different forms are reviewed. For the verification of the reliability of the developed program, the computational try-outs of the non-isothermal cylindrical cupping processes of AL5052-H32 and Al1050-H16 are carried out. As results, the constitutive equation relating to strain and strain-rate, in which the constants are represented by the 5th-degree polynomials of temperature, is in good agreement with measurement. The computational try-outs can predict optimal forming conditions in non-isothermal forming processes.

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탄소섬유쉬트로 보강된 RC부재의 철근량에 따른 휨 보강성능 (Effect of Steel Reinforcement Ratio on the Flexural Behavior of RC Beams Strengthened with CFRP Sheets)

  • 유영찬;최기선;김긍환
    • 한국콘크리트학회:학술대회논문집
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    • 한국콘크리트학회 2006년도 추계 학술발표회 논문집
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    • pp.177-180
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    • 2006
  • Experimental study has been performed in order to evaluate the effects of steel reinforcement ratio on the flexural behavior of RC beams strengthened with CFRP sheets. The steel reinforcement ratio of $0.78%({\rho}_s/{\rho}_b=24%)$ is selected to have balance failure when control RC beams were strengthened with 1 ply CFRP sheet. Total 6 half-scale specimens were manufactured including each unstrengthened specimens, which have 3 different reinforcement ratios. The specimens strengthened with CFRP sheet consist of under- or over-reinforced beams for the balanced failure condition. Moreover, the behavior of un strengthened or strengthened beams were compared to evaluate flexural performance. The results of this study show that the over-reinforced specimens were failed by concrete crushing prior to CFRP sheet failure by debonding or rupture. On the contrary, the under-reinforced specimen were failed by rupture of CFRP sheet.

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An Analytic Case Study on the Management of an Upper-level General Hospital(2010-2012)

  • Park, Hyun-Suk;Lee, Jung-Min;Baek, Hong-Suck;Lee, Jun-Ho;Park, Sang-Sub
    • 한국임상보건과학회지
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    • 제2권1호
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    • pp.1-16
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    • 2014
  • Purpose. For a more efficient hospital management, this study aims to provide basic data so that the hospital management and staff in charge of hospital administration may systematically classify and collect hospital information, by analyzing the ordinary characters of an upper-level general hospital system and its common-type balance sheet, common-type profit and loss statement and financial ratio. Methods. By using information about an upper-level general hospital in C Province, provided by Alio(www.alio.go.kr), a public organization information provision site, Health Insurance Review & Assessment Service(www.hira.or.kr) and Ministry of Health and Welfare(www.mw.go.kr), this study analyzed 3 year's data from 2010 to 2012 and provided basic data by analyzing the ordinary characters of an upper-level general hospital system, and its common-type balance sheet, common-type profit and loss statement and financial ratio. Results. After analyzing the ordinary characters, common-type balance sheet, common-type proft and loss statement and financial ration of this general hospital, based on the 2010 to 2012 data, this study came to the following conclusions. Firstly, out of all the 1,069 hospital staff, there were 272 doctors working for 24 medical departments, out of whom the majority was 33 physicians. Most of the nurses were third-class ones, and about 2,000 outpatients and 600 inpatients on average were treated per day. Secondly, as a result of analyzing the common-type balance sheet, this study discovered that intangible assets out of fixed assets accounted for 41%, the majority, out of which usable and profitable donation asset buildings were of great importance, and the liquid assets increased more in 2012 than 2011. In the financial structure, the ratio of liquid liabilities was over 50% out of all the liabilities in 2012, and the ratio of purchase payables was high as well. The ratio of fixed liabilities reached up to 40%, out of which the retirement benefit appropriation fund was quite high. The capital was over 80%, but the surplus was in a deficit state. Compared to the capital, the ratio of total liabilities was about 90%, which indicates the financial structure of this general hospital was vulnerable. Thirdly, as a result of analyzing the common-type profit and loss statement, this study found out that the medical profits from inpatients were higher than profits from outpatients. The material cost was related to the medical quality of this general hospital, and it was as high as 30% out of the total costs and was about 45% of the labor cost. This general hospital showed 10% in the ratio of non-medical profits, and it seemed because of government subsidies. The ratios of medical profits and current net income were gradually changing for the better in 2012, compared to 2011. Lastly, as a result of analyzing the financial ratio, it was found that the liquidity ratio kept decreasing, from 110.7% in 2010 and 102.0% in 2011 to 77.2% in 2012. Besides, it was analyzed that the liquidity ratio and the net working capital ratio greatly decreased, while the quick ratio and the liquid ratio kept decreasing. Conclusions. 1. It is necessary to take the risk management into more consideration, and particularly, it is needed to differentiate and manage the levels of risk in detail. 2. By considering the fact that investments into hospital infrastructures were mostly based on liabilities, it is needed to deal with the scale of losses when evaluating risks. 3. By reflecting the character that investments into hospital infrastructures were based on liabilities, it is necessary to consider the ratio of ordinary profits as well as the ratio of operating profits to sales, and it is also important to consider sales productivity factors, such as the sales amount per a sickbed, by comparing them with other hospitals. As for limitations of this study, there may be some problems in terms of data interpretation because of the lack of information about the number of inpatients and the number of outpatients per year, which are needed for the break-even point analysis. Besides, to suggest a direction for the improvement of hospital management through analyses, non-financial factors should be reflected, such as the trend of economy, medical policies, and politic backgrounds. However, this study only focused on the common-type balance sheet, common-type profit and loss statement and financial ratio, so this study is actually limited to generalizing all the factors by analyzing public data only.

A Comparison of Models for Predicting Discretionary Accruals: A Cross-Country Analysis

  • ACAR, Goksel;COSKUN, Ali
    • The Journal of Asian Finance, Economics and Business
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    • 제7권9호
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    • pp.315-328
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    • 2020
  • In this study, we examined various aspects of discretionary accruals. We compared the power of Jones Model (JM), Modified Jones Model (MJM) and Performance Matched Model (PMM). Furthermore, we tested whether accruals derived from cash flow approach or balance sheet approach provide better results and we investigated the significance of country and industry control variables in models. In order to perform these tests, we constructed thirty equations. The data consists of 319 non-financial companies over five years in the GCC region. We used panel data regression models, and testing suggests us to use random effect model as the most suitable one. The results show that PMM has the highest explanatory power among models and it is followed by JM and MJM, consecutively. Secondly, results reveal that accruals derived from cash flow approach provide more accurate results. Moreover, country dummies are significant in models with cash flow approach and they lose significance in balance sheet approach. We differentiated industries due to two different classifications: the first group with higher number of industries is more precise compared to the second group with a narrower scope and lower number of industries. The model including both industrial and country-wise dummies scores highest in significance.

Sheet pile VL의 profile 개발과 냉각방법의 개선 (Develpment of Heavy Sheet Pile KWSP VL)

  • 김효섭;조경희;김정태
    • 한국소성가공학회:학술대회논문집
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    • 한국소성가공학회 1999년도 제3회 압연심포지엄 논문집 압연기술의 미래개척 (Exploitation of Future Rolling Technologies)
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    • pp.37-46
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    • 1999
  • Sheet pil VL 제조에 있어서 핵심적인 중요 기술은 압연 중 진행 소재가 좌우 휨이 없이 직진토록하여 치입 상에 문제가 없어야 하는 것이며, 또 하나는 압연 완료후 냉각 중에 있는 제품의 bending량을 최소로 하여 roller 교정기에서 1차 교정으로 교정이 완료되게 하는 것이다. 압연중 소재가 직진토록 하기 위해서 web와 flange 등의 caliber 협상에서 balance가 유지되어야 하므로, web와 flange의 reduction을 1:1 vs 1.0으로 web의 압하가 flange에 비해 10%정도 크게 하였고, 좌우 flange의 reduction이 변화하지 않도록 flange 온도 보존을 위하여 intermediated에서 2 pass를 생략하여 약 40초의 rolling time을 단축시켰고, 이는 7$0^{\circ}C$정도의 온도 drop를 방지하는 효과를 나타내었다. 이로 인한 roll force는 약 15%정도 down 되었다. 논리상으로 A3 변태점 이하에서 web(두꺼운 부분 24.3mm)나 flange(얇은부분 9.5mm)가 동시에 압연이 완료된다면 bending량은 휠씬 줄어든 것이나, 이 경우 roll force 증가에 따른 roll 절손 사고의 위험과 설비 trouble이 우려되기 때문에 web 온도를 약 95$0^{\circ}C$에서 flange 온도를 83.$0^{\circ}C$에서 압연 완료토록 함으로써 설비 안전을 도모하였고, 1차 교정을 위하여 냉각 주수 설비를 설치하여 공냉시켰을 때의 1400mm에서 700mm로 bending량을 감소시킴으로써 이를 가능토록하였다.

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Trip형 고장력강판의 인장성질 및 점용접성 (Tensile properties and Spot Weldability of Trip High Strength Steel Sheet)

  • 강창룡;김효정;김창규;이병우;이문용;이규현;김태일
    • 열처리공학회지
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    • 제11권4호
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    • pp.295-304
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    • 1998
  • The effects of retained austenite and carbon content in the retained austenite on the tensile strength-elongation balance and spot weldability of TRIP high strength steel sheet have been investigated. The retained austenite of granular type increased with increasing intercritical annealing and austempering temperature, and film type was increased with the increase of austempering time. The volume fraction of retained austenite increased with decreasing intereritical annealing temperature, and the maximum value was obtained at austempering temperature of $400^{\circ}C$. The values of tensile strength-elongation balance increased with decreasing intercritical annealing temperature and maximum value was obtained at austempering temperature of $400^{\circ}C$. The maximum value of tensile strength-elongation balance was obtained at a retained austenite content of about 12%. Tensile shear strength of the specimens with retained austenite was higher than that of the normalizing specimens. With increasing welding current and time, the tensile shear strengh and nugget diameter increased, while nugget thickness showed the peak value and then decreased. The optimum range of welding condition at the given welding pressure of 350kgf was 7~11kA and 10~15 cycles.

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HadGEM2-AO 기반의 빙상과 빙하에 의한 미래 해수면 변화 전망 (Projection of Future Sea Level Change Based on HadGEM2-AO Due to Ice-sheet and Glaciers)

  • 김영미;구태영;문혜진;최준태;변영화
    • 대기
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    • 제29권4호
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    • pp.367-380
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    • 2019
  • Global warming causes various problems such as the increase of the sea surface temperature, the change of coastlines, ocean acidification and sea level rise. Sea level rise is an especially critical threat to coastal regions where massive population and infrastructure reside. Sea level change is affected by thermal expansion and mass increase. This study projected future sea level changes in the 21st century using the HadGEM2-AO with RCP8.5 scenario. In particular, sea level change due to water mass input from ice-sheets and glaciers melting is studied. Sea level based on surface mass balance of Greenland ice-sheet and Antarctica ice-sheet rose 0.045 m and -0.053 m over the period 1986~2005 to 2081~2100. During the same period, sea level owing to dynamical change on Greenland ice-sheet and Antarctica ice-sheet rose 0.055 m and 0.03 m, respectively. Additionally, glaciers melting results in 0.145 m sea level rise. Although most of the projected sea level changes from HadGEM2-AO are slightly smaller than those from 21 ensemble data of CMIP5, both results are significantly consistent each other within 90% uncertainty range of CMIP5.