• 한국추진공학회:학술대회논문집
• /
• 한국추진공학회 2004년도 제22회 춘계학술대회논문집
• /
• pp.294-299
• /
• 2004

An assessment of a novel laser-electric hybrid propulsion system was conducted, in which a laser-induced plasma was induced through laser beam irradiation onto a solid target and accelerated by electrical means instead of direct acceleration only by using a laser beam. A fundamental study of newly developed rectangular laser-assisted pulsed-plasma thruster (PPT) was conducted. On discharge characteristics and thrust performances with increased peak current compared to our previous study to increase effects of electromagnetic forces on plasma acceleration. Maximum peak current increased for our early study by increasing electromagnetic effects in a laser assisted PPT. At 8.65 J discharge energy, the maximum current reached about 8000 A. Plasma behaviors emitted from a thruster in various cases were observed with an ICCD camera. It was shown that the plasma behaviors were almost identical between low and high voltage cases in initial several hundred nanoseconds, however, plasma emission with longer duration was observed in higher voltage cases. Canted current sheet structures were also observed in the higher voltage cases using a larger capacitor. With a newly developed torsion-balance type thrust stand, thrust performances of laser assisted PPT could be estimated. The impulse bit and specific impulse linearly increased. On the other hand, coupling coefficient and the thrust efficiency did not increase linearly. The coupling coefficient decreased with energy showing maximum value (20.8 ？Nsec/J) at 0 J, or in a pure laser ablation cases. Thrust efficiency first decreased with energy from 0 to 1.4 J and then increased linearly with energy from 1.4 J to 8.6 J. At 8.65 J operation, impulse bit of 38.1 ？Nsec, specific impulse of 3791 sec, thrust efficiency of 8 %, and coupling coefficient of 4.3 ？Nsec/J were obtained.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권12호
• /
• pp.63-72
• /
• 2020

Shadow banking in China has been growing rapidly; banks use wealth management products aggressively to evade regulatory constraints. The loan-to-deposit ratio or LDR targets both sides of the balance sheet; loans in terms of asset-side, and deposits in terms of liabilities-side; banks needed to control and maintain both sides. Regulators restricted Chinese banks to maintain a 75% limit for their loan-depositratio. Banks' needed to either lower their loans or increase the deposits; WMPs helped banks to evade this limit. Banks issue more WMPs to control and manage a 75% statutory ceiling LDR. This WMPs-LDR positive association disappeared post-2015 period. This study empirically examined how Chinese banks use WMPs issuance to avoid regulatory constraints. Quarterly panel data for 30 top Chinese banks were used by analyzing pre-2015 (during the 75% LDR limit) and post-2015 (after removal of the LDR limit). This study also performed fixed-effects model as recommended by the Hausman specification test, with feasible generalized least squares FGLS estimation technique. The results of this study show that for the pre-2015 period, Chinese banks use issuance of WMPs aggressively to manage their LDR limit; this WMPs-LDR relationship disappeared post-2015 period. Moreover, SMBs use WMPs more eagerly as compare to Big4 banks.

• Journal of applied mathematics & informatics
• /
• 제34권1_2호
• /
• pp.75-84
• /
• 2016

The objective of this work is to perform a geometric analysis of the net present value (NPV) and Internal Rate of Return (IRR), defining analytics and in verifying the relationship between geometric properties of such functions. For this simulation, was used the values of the cash flows for each period identical and equal to US$ 200.00 cash, the initial investment US$ 1,000.00 and investments of each identical and equal to US$ 50.00 period. In addition, the discount rate and time were considered a maximum of 2 years (24 months) at a rate between 0 and 100%. The geometric analysis of the characteristics obtained from the expressions of the Net Present Value and Internal Rate of Return possible to observe that besides the analytical dependence between these quantities , the geometric relationships are relevant when studied in relation to the zero NPV and expressed a great contribution the sense of a broad vision for the administrator in the analysis of analytical variables that in uences the balance sheet of the company.

• 경영과학
• /
• 제28권2호
• /
• pp.63-74
• /
• 2011

As business environment has become more competitive, the R&D strategies of firms have been regarded more important. Patent has information about technology which affects a firm's profit and it is considered as resources which have provided appropriate data for research of innovations and trends in technology. And patent indicators are known as qualitative representation of technology quality in an objective view. Also, they are available for the continuous and systematic analysis. However, most previous studies have focused on developing patent indicators to investigate patent value and characteristics. Furthermore they have limitations that most results is not significant that patent indicators have effect on firm performance-Tobin's q, Intangible assets based on balance sheet, sales and etc. Thus, the purpose of this paper is to propose proper a factor to represent a firm performance and to analyze causal relationship between patent indicators and firm performance. Intangible assets based on market value are employed as one of most significant firm performance indicator. The results indicate that intangible assets are appropriate for analyzing causal relation between patent and a firm performance with 7 significant indicators among 10 patent indicators. Considering firm's exogenous factors, regression analysis of each data for five years is performed. This result is similar to regression analysis of full data for all years.

• 한국농공학회논문집
• /
• 제48권6호
• /
• pp.31-41
• /
• 2006

The analysis used in this work was cost-benefit analysis method. All future costs and returns of a given mushroom house were discounted to the time of initial investment (present) by means of 3.5% discount rate. Then the cost of ownership was compared to the return from the system. This analysis method has been developed and coded into a balance sheet for use on a EXCEL program. Using this programmed analysis,a large number of the case studies were examined using different combinations of economic conditions. These results will be very useful to individuals considering investment in a mushroom house, or any similar production system. By the way of the sensitivity analysis for each important parameter, the change of the marginal cost-benefit period could be finally determined. These parameters were typically construction cost of mushroom house, cost of cooling system, required cooling and heating energy amounts, unit price of mushroom media bottle, growing number of media bottles, production weight per unit bottle, sale price of mushroom, and annual number of growing period, etc.

• 산업경영시스템학회지
• /
• 제2권2호
• /
• pp.93-103
• /
• 1979

As principles of our country's Business Enterprises Account are being developed, Customs of Business Enterprises Account are in the state of change and then Principles of that are in revision. According to systematizing contents of such a principle of Business Enterprises Account, having made an analysis and Investigation from versatile situation, I can deprive of the following conclusions from above facts. 1. The prelude of a general principle involves compulosory character like a forced law rather than a theoretical teaching of original character. 2. Because of making much of supply of account information, To make mistakes, emphasis on function of an information, on the other side, being apt to disregard control function of original account. 3. There is no such a mutual relation as theoretical systematic form among general rule, a profit-and-loss account, balance sheet and drawing principle. These rules which don't form gradual structure are prescribed respectively according to business like necessity. 4. An overall contents of account principle are regarded as principle near financial account rather than the Pivot of administration account. In the future, The whole academic world of account and business practice should become the idealistic account principle with lots of study and effort.

• 유통과학연구
• /
• 제12권5호
• /
• pp.27-32
• /
• 2014

Purpose - Since Iran's economy is only now developing, and its stock market is only now emerging, we should deal with the relationship between ownership structure and conservative accounting of companies to see whether such a relationship exists in Iran's market. This study aims to investigate the relationship between ownership structure and accounting conservatism of listed companies on the Tehran Stock Exchange. Research design, data, and methodology - All listed companies on the Tehran Stock Exchange, for which the required information financial statements (balance sheet, profit and loss account) could be acquired for the period 2007-2012, were studied. A total of 123 companies from various industries was selected. Results - In order to test the hypotheses, multi variate regression (inter procedure), with their meaningful t- and f-statistics, and a Durbin-Watson autocorrelation model were used. Conclusions - The research results show that the ownership of major shareholders and ownership concentration have a negative significant relationship with accounting conservatism. Therefore, as a significant negative relationship between concentration of ownership and accounting conservatism at the 95% confidence level was found, the second hypothesis was confirmed.

• 한국연초학회지
• /
• 제24권1호
• /
• pp.46-52
• /
• 2002

This study was carried out to investigate the transfer rate of I-menthol constituent into cigarette case and delivery rate to cigarette smoke. Test sample was used a light-type standard brand cigarette made in Korea. I-Menthol contents was measured according to A.O.A.C(1990) method by G.C and smoking conditions was a puff volume of 35$m\ell$ and 2.0s duration, taken once per minute to filter tipping paper plus 3mmwith 20 cigarettes. Migration rate of menthol into cigarette case had an interrelation with triacetin contents into filter and 6% triacetin level was most suitable. I-Menthol transferred to filter part from tobacco sheet by 20.2% in one month after cigarette manufacture, and the transfer was continued subsequently. Maximum menthol transfer in five months was 4.1% to foils and other packing materials and the loss outside of cigarette pack was also 3.9% below. The migration balance of menthol into cigarette pack and the delivery to cigarette smoke were the optimum condition when menthol was added at the ration of 30% in filter to 70% in the other parts into cigarette.

• 한국식품과학회지
• /
• 제26권5호
• /
• pp.616-621
• /
• 1994

한국인을 위한 식품중 유해성분의 기준설정 및 안전성 평가에 필요한 식품계수를 제안하기 위하여 $1986{\sim}90$년에 걸쳐 국민영양조사에 의한 식품섭취량과 식품수급표에 의한 공급량 자료로부터 농축산식품 원료에 대한 식품 종류별 섭취량을 최적화 하였다. 농축산물의 1인당 1일 평균 섭취량은 1.0kg으로 조정하였으며 곡류 422g, 감자류 29g, 두류 17g, 견과종실류 5g, 과일류 97g, 채소류 300g, 육류 49g, 난류 20g, 우유류 72g 이었다.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권11호
• /
• pp.1113-1122
• /
• 2020

The purpose of this study is to examine how the Indian banks have adjusted their risk-based capital ratios during 2009-2018 to meet the regulatory requirements. Banks can, in principle, increase their risk-based regulatory capital ratio, either by increasing their levels of regulatory capital or by shrinking their risk-weighted assets by adjusting asset growth or risk in the portfolio. We investigate banks' capital behavior by decomposing the change in the capital ratio into the contribution of its components and analyzing their variance across regulatory regimes and banks' ownerships. We further investigate how each component of the capital ratio is adjusted by the banks by breaking down them into balance sheet items. We find that the banks' capital behavior significantly differed between public and private sector banks and between the two regulatory regimes. During Basel II, banks, in general, followed a strategy of aggressive asset growth with increased risk-taking. The decline in the CRAR because of such an expansionary strategy was adjusted by augmenting additional capital. However, during Basel III, due to higher capital requirements, both in terms of quantity and quality, banks followed a strategy of cutting back their asset growth and reducing the risk in their portfolio to maintain their CRAR.