• 제목/요약/키워드: Balance Sheet

검색결과 90건 처리시간 0.03초

연천 은대리 물거미 서식지의 수문적 특성 (Hydrological Properties of the Water Spider Habitat in Yeoncheon)

  • 양재혁
    • 한국지형학회지
    • /
    • 제26권1호
    • /
    • pp.107-119
    • /
    • 2019
  • In recent years, the drying of the water spider habitat has been progressing rapidly. This is the primary cause of extreme climatic events in 2014/2015 with overall reduction in annual precipitation, but impermeable clayey layer formed in the superficial formation also plays an important role. The clayey layer is a critical factor in the formation of wetlands on a well-drained lava plateau, but paradoxically, it restricts the connection with ground water, increasing the instability of the water balance and making it precipitation-dependent structure. In addition, construction of roads/drainways has also caused drying of wetlands by blocking or rapidly spilling surface water/sheet flow. Therefore, to keep the wetlands sustainable, it should increase the flow into the wetlands by removing the road/drainways and floodgates installed to reduce the outflow.

Cu 함유 TRIP형 고장력 강판의 잔류오스테나이트 및 인장특성에 관한 연구 (A Study on the Retained Austenite and Tensile Properties of TRIP Type High Strength Steel Sheet with Cu)

  • 강창룡;김효정;김한군;성장현;문원진
    • 열처리공학회지
    • /
    • 제12권3호
    • /
    • pp.231-239
    • /
    • 1999
  • Volume fraction and morphology of retained austenite, tensile properties of TRIP type high strength steel sheet with Fe-C-Si-Mn-Cu chemical composition have been investigated. The retained austenite of granular, bar and film type existing in specimen was obtained after intercritical annealing and austempering. The granular type retained austenite increased with increase of intercritical annealing and austempering temperature. With increase of intercritical annealing temperature, retained austenite and carbon contents increased. Maximum contents of retained austenite was obtained by austempering at $400^{\circ}C$. The maximum tensile strength was obtained by austempering at $450^{\circ}C$ and maximum elongation was obtained at $400^{\circ}C$. T.S${\times}$E.L value increased with increase of retained austenite contents due to the elongation strongly controlled by contents of retained austenite, but tensile strength was affected with various factors such as bainitic structure etc.

  • PDF

냉간접합압연 후 시효처리된 AA1050/AA6061/AA1050 층상판재의 미세조직 및 기계적 성질 (Microstructure and Mechanical Properties of AA1050/AA6061/AA1050 Layered Sheet Aging-Treated after Cold Roll-Bonding)

  • 조상현;이성희
    • 한국재료학회지
    • /
    • 제33권12호
    • /
    • pp.565-571
    • /
    • 2023
  • AA1050/AA6061/AA1050 layered sheet was fabricated by cold roll-bonding process and subsequently T4 and T6 aging-treated. Two commercial AA1050 sheets of 1 mm thickness and one AA6061 sheet of 2 mm thickness were stacked up so that an AA6061 sheet was located between two AA1050 sheets. After surface treatments such as degreasing and wire brushing, they were then roll-bonded to a thickness of 2 mm by cold rolling. The roll-bonded Al sheets were then processed by natural aging (T4) and artificial aging (T6) treatments. The as roll-bonded Al sheets showed a typical deformation structure, where the grains are elongated in the rolling direction. However, after the T4 and T6 aging treatments, the Al sheets had a recrystallized structure consisting of coarse grains in both the AA5052 and AA6061 regions with different grain sizes in each. In addition, the sheets showed an inhomogeneous hardness distribution in the thickness direction, with higher hardness in AA6061 than in AA1050 after the T4 and T6 age treatments. The tensile strength of the T6-treated specimen was higher than that of the T4-treated one. However, the strength-ductility balance was much better in the T4-treated specimen than the T6-treated one. The tensile properties of the Al sheets fabricated in the present study were compared with those in a previous study.

파치올리 부기론의 특성에 관한 고찰 (The characteristics of Pacioli's Bookkeeping)

  • 윤석곤
    • 한국컴퓨터정보학회논문지
    • /
    • 제10권3호
    • /
    • pp.297-306
    • /
    • 2005
  • 산술${\cdot}$기하${\cdot}$비 및 비례총람(Summa de Arithmetica${\cdot}$Geometria${\cdot}$Proportioni et Proportionalita, 이하 Summa)의 혼다 코우이찌(본전경일, 1975) 번역본을 참고로 파치올리 부기론 특성에 대하여 살펴보았다. 파치올리 부기론이 생성된 시대 상황으로 Summa는 상업상 필요에 따라 나타난 것으로 보인다. 파치올리는 그가 기술한 절차 중 어떤 것도 자기가 창조한 것이라고 주장하고 있지는 않다. 그러나 그가 당시의 부기지도서를 참고로 하여 집필한 것은 거의 틀림없는 일이다. 파치올리는 다만 복사인에 불과한 것이 된다. 파치올리 부기론의 특성은 종교적 문구의 사용. 재산목록의 사용, 일일거래내역서 작성. 연도 말의 손익계정 작성, 계정 마감전 장부의 검증, 시산표 작성, 장부에 기호를 붙이는 것, 본지점계정의 사용, 출장계정의 사용, 판매수탁계정의 사용, 관세관련계정의 사용, 유동성배열법, 저가주의 평가, 관청에 의한 장부 인증, 매년 결산 실시, 괘선식 장부 사용 등의 특성을 나타내고 있다. 이러한 특성은 오늘날 사용하는 회계기법의 기초를 제공해준 중요한 내용이라 할 수 있으며, 이것은 회계실무에 영향을 주었고 회계이론을 구축하는데 중요한 역할을 하였다. 결론적으로 파치올리 부기론은 복식부기 발생 당시의 부기책으로서는 대단히 뛰어난 것이라 할 수 있다.

  • PDF

냉각제어된 Fe-Si-Mn-P 고장력 강판의 미세조직 및 기계적성질 (Microstructure and Mechanical Properties of Fe-Si-Mn-P High Strength Steel Sheet Controlled by Cooling Rate)

  • 문원진;김익수;강창용;김헌주;성장현;김기돈
    • 열처리공학회지
    • /
    • 제10권2호
    • /
    • pp.109-120
    • /
    • 1997
  • Microstructure and mechanical properties of Fe-Si-Mn-P high strength steel sheet have been investigated by controlling the cooling rate. Bainite and ferrite were obtatined by annealing in the ferrite pluse austenite region, and ferrite and austenite were obtatined after annealing in the fully austenite region. Ferrite and pearlite were obtained when the cooling rate was controlled from the annealing temperature above $760^{\circ}C$ and bainite showed with increasing cooling rate, however below $760^{\circ}C$ ferrite and bainite were obtained. Tensile strengths and hardness nearly unchanged with increasing cooling rate after control the cooling rate from the temperature above $760^{\circ}C$, while tensile strengths increased and elongation decreased with increasing cooling rate when the cooling rate was controlled from the tempeature below $760^{\circ}C$. Without regard to annealing temperature, tensile strength increased and elongation decreased with increasing cooling rate. Tensile strengths and elongation values heat treated in the ferrite plus austenite region were higher than those in the fully austenite region. Retained austenite and strength-elongation balance showed the maximum value at $780^{\circ}C$ and decreased with increasing annealing temperature. Strength-elongation balance value was controlled by the retained austenite.

  • PDF

계정조정 방식에 의한 산학협력단 현금흐름표 작성 (Cash Flow Statement Preparation Using Accounts Reconciliation Method for IACF)

  • 강진화;안재경
    • 산업경영시스템학회지
    • /
    • 제41권2호
    • /
    • pp.47-55
    • /
    • 2018
  • The Korean Ministry of Education (MOE) required cash flow statements, instead of fund statements, as a component of the financial statements of the Industry-Academic Cooperation Foundations (IACF) when it revised IACF accounting rules in 2012. While the fund statements were aligned its accounts to the operating statements' accounts level, the newly adopted cash flow statements' accounts retreated to two levels higher than those of the operating statements. It may be resulted from the consideration that IACFs' burden of preparing cash flow statements especially in direct method. To help IACFs prepare the cash flow statements, MOE's guidance on IACF accounting rules introduced cash flow statement preparation method and presented a practical example, but it did not check whether the accounts of the cash flow statement were reconciled to the accounts of corresponding balance sheet and operating statement. That means that the guidance still lacks how to assure it was accurately prepared. Our study proposed cash flow statement preparation using reconciliation method which reconciles cash flow statement accounts' amounts to balance sheet and operating statement accounts' amounts with integrity checking and also provided a practical example by using the same case in MOE's guidance on IACF accounting rules to help IACF accounting personnel to prepare a cash flow statement efficiently.

Space Weather and Relativistic Electron Enhancement

  • Lee, J.J.;Parks, G.K.;McCarthy, M.P.;Min, K.W.;Lee, E.S.;Kim, H.J.;Park, J.H.;Hwang, J.A.
    • 한국우주과학회:학술대회논문집(한국우주과학회보)
    • /
    • 한국우주과학회 2006년도 한국우주과학회보 제15권2호
    • /
    • pp.52-52
    • /
    • 2006
  • Many spacecraft failures and anomalies have been attributed to energetic electrons in the Earth's magnetosphere. While the dynamics of these electrons have been studied extensively for several decades, the fundamental question of how they are accelerated is not fully resolved. Proposed theories have not been successful in explaining fast high energy increase such as REE (Relativistic electron enhancement). In this presentation, we show observations of energetic electron precipitation measured by the Korean satellite, STSAT-1 which simultaneously detect (100ev - 20 keV) and (170 - 360 keV) energy electrons at the 680 km orbit, when the RES event observed at the geosynchronous orbit on October 13, 2004. STSAT-1 observed intense electron precipitation in both energy ranges occurred in the midnight sector clearly demonstrating that electrons having wide energy band are injected from the plasma sheet. To make the balance between loss and injection, the injected electron flux should be also large. In this situation, the injected electrons can be trapped into the magnetosphere and produce REE, though they have low e-folding energies. We propose this plasma sheet injection might be the primary source of relativistic electron (1 MeV) flux increases.

  • PDF

TRIP형 복합조직강판의 기계적 성질에 미치는 2단 열처리 영향 (The Effect of Second Stage Heat Treatment on Mechanical Properties of TRIP aided Triple Phase Steel)

  • 이영섭;김용성;윤종구;박현순
    • 열처리공학회지
    • /
    • 제11권3호
    • /
    • pp.216-226
    • /
    • 1998
  • Heat treatment conditions and the formation of microstructures were studied for improving the transformation-induced plasticity(TRIP) effect of retained austenite and mechanical properties of Fe-0.2%C-1.5%Si-1.5%Mn sheet steel. An excellent combination of elongation about 30% and high strength over 760MPa was achieved by processing of intercritical annealing and isothermal holding Intercritical annealing the sheet steel produced fine particles($1{\sim}2{\mu}m$) of retained austenite which were stabilized due to C enrichment by subsequent holding in bainite transformation range. Heat treatment conditions were depended on the shape and distribution of second phases as well as the volume fraction and stability of retained austenrte. In this work, the heat treatment condition of optimal strength-elongation balance was obtained by holding the steel at $400^{\circ}C$ for 200sec, after intercritical annealing at $790^{\circ}C$ for 300sec.

  • PDF

알루미늄 합금박판 비등온 성형공정 스프링백 해석용 유한요소 프로그램 개발 (2부 : 이론 및 해석) (Development of Finite Element Program for Analyzing Springback Phenomena of Non-Isothermal Forming Processes for Aluminum Alloy Sheets (Part2 : Theory & Analysis))

  • 금영탁;한병엽
    • 소성∙가공
    • /
    • 제12권8호
    • /
    • pp.710-717
    • /
    • 2003
  • The implicit, finite element analysis program for analyzing the springback in the warm forming process of aluminum alloy sheets was developed. For the description of planar anisotropy in warm forming temperatures, Barlat's yield function is employed, and the power law type constitutive equation is used in terms of working temperatures for the depiction of work hardening in high temperatures. Also, Jetture's 4-node shell elements are introduced for reflecting the mechanical behavior of aluminum alloy sheet and the non-steady heat balance equations are solved for considering heat gain and loss during the forming process. For the springback evaluation, Newton-Raphson iteration method is introduced for overcoming the geometric nonlinearlity problem. In order to verify the validity of the FEM program developed, the stretching bending and springback processes are simulated. Though springback analysis results are slightly bigger than experimental ones, they have the same trend of the decreasing springback as the forming temperature increases.

알루미늄 합금박판 비등온 성형공정 스프링백 해석용 유한요소 프로그램 개발 (2부 : 이론 및 해석) (Development of Finite Element Program for Analyzing Springback Phenomena of Non-isothermal Forming Processes for Aluminum Alloy Sheets (Part II : Theory & Analysis))

  • 금영탁;한병엽
    • 한국소성가공학회:학술대회논문집
    • /
    • 한국소성가공학회 2003년도 제4회 박판성형 심포지엄
    • /
    • pp.13-20
    • /
    • 2003
  • The implicit, finite element analysis program for analyzing the springback in the warm forming process of aluminum alloy sheets was developed. For the description of planar anisotropy in warm forming temperatures, Barlat's yield function is employed, and the power law type constitutive equation is used in terms of working temperatures fur the depiction of work hardening in high temperatures. Also, Jetture's 4-node shell elements are introduced for reflecting the mechanical behavior of aluminum alloy sheet and the non-steady heat balance equations are solved for considering heat gain and loss during the forming process. For the springback evaluation, Newton-Raphson iteration method is introduced for overcoming the geometric nonlinearlity problem. In order to verify the validity of the FEM program developed, the stretching bending and springback processes are simulated. Though springback analysis results are slightly bigger than experimental ones, they have the same trend of the decreasing springback as the forming temperature increases.

  • PDF