• 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.

• Structural Engineering and Mechanics
• /
• 제80권6호
• /
• pp.701-709
• /
• 2021

The paper aims at improving the understanding and mitigating the effects of tunnel fires that may breakout due to the burning fuel and/or explosion within the tunnel. This study particularly focuses on the behavior of the commonly used horse shoe geometry of tunnel systems. The problem has been obtained using an adequate well-established program incorporating the Lagrangian approach. A transient-thermo-coupled static structural analysis is carried out. The effects of radiation and convection to the outer walls of the tunnel is studied. The paper also presents the impact of the hazard on the structural integrity of the tunnel. A methodology is proposed to study the tunnel fire using a model which uses equivalent steel sheet to represent the presence of reinforcements to improve the computational efficiency with adequate validation. A parametric study has been carried out and the effect of suitable lining property for mitigating the fire hazard is arrived at. Detailed analysis is done for the threshold limits of the properties of the lining material to check if it is acceptable in all aspects for the integrity of the tunnel. The study may prove useful for developing insights for ensuring tunnel fire safety. To conduct such studies experimentally are tremendously costly but are required to gain confidence. But, scaled models, as well as loading and testing conditions, cannot be studied by many trials experimentally as the cost will shoot up sharply. In this context, the results obtained from such computational studies with a feasible variation of various combinations of parameters may act as a set of guidelines to freeze the adequate combination of various parameters to conduct one or two costly experiments for confidence building.

• 핵의학기술
• /
• 제27권1호
• /
• pp.36-41
• /
• 2023

Purpose The long-term trend of extrinsic uniformity by type of gamma camera was analyzed, and the factors affecting uniformity were investigated. Based on this, the purpose was to predict the life of the gamma camera, pay attention to factors that affect uniformity, and obtain better quality images. Materials and methods Four of the gamma cameras in operation at a senior general hospital in Seoul were selected and the trend of extrinsic uniformity from the first operation date to the present was analyzed. In order to minimize various factors affecting uniformity, a detailed analysis was conducted by calculating the monthly and annual average of the uniformity values. Results Two Symbia E gamma cameras from SIEMENS, one Symbia Evo Excel gamma camera, and one Symbia Intevo16 gamma camera were selected and analyzed. The uniformity of Symbia E₁ (2012 warehousing) changed unevenly, and the uniformity of Symbia E₂ (2014 warehousing) changed according to the replacement cycle of ⁵⁷Co sheet sources. The uniformity of Symbia Evo Excel (received in 2017) and Symbia Intevo 16 (received in 2017) was constant compared to Symbia E. Conclusion The extrinsic uniformity of the gamma camera gradually increased over time. However, there was a difference in uniformity for each type of gamma camera, and there was a change in uniformity in which the cause could not be accurately identified. In order to improve the quality of the image, it is necessary to periodically check changes in uniformity and minimize factors that affect uniformity.

• 한국건설순환자원학회논문집
• /
• 제5권3호
• /
• pp.267-274
• /
• 2017

본 연구는 상수도 급수과정에 사용되는 대구경 강관이 정수과정에서 사용되는 약품으로 인하여 부식이 발생하게 되고 이를 보수하기 위하여 친환경 소재인 EVA 시트 및 강관과의 부착을 용의하게 할 수 있는 부틸고무를 적용하여 자착식 방수방식 시트를 개발하였다. 이에 자착식 방수방식 시트에 대한 강판과의 부착강도를 확인하고, 강관에 발생될 수 있는 다양한 환경조건에서의 부착강도를 확인하였다. 또한 외부에서 침입하는 유입수의 수압에 의해 강관에 부착된 시트의 탈락여부를 확인하였으며, 마지막으로 강관이 부식된 환경과 유사하게 강판에 녹을 발생시켜 자착식 방수방식 시트와 부착강도를 확인함으로써 대구경강관 보수 시 시공 용의성 외에도 안정적인 부착강도를 확보하여 강관의 부식을 차단함과 동시에 안정적인 성능 유지 방안을 확인하고자 하였다. 그 결과 본 연구에 사용된 자착식 방수방식 시트는 강관에 대한 무처리, 장기 누름, 장기 침수 내화학(염산, 차아염소산, 수산화나트륨), 저온($-20^{\circ}C$) 및 습윤 건조 반복에서의 모든 부착성능은 KS F 4934의 성능기준인 1.5N/mm 이상을 상회하는 부착강도가 나타났으며, 배면 누수압에 따른 시트의 탈락현상을 확인하는 시험에서도 배면 누수압 $3.0N/mm^2$까지 시트의 탈락이 발생되지 않았다. 또한 녹이 발생된 강관에서의 부착성능을 확인하는 과정에서도 12시간동안 녹을 발생시킨 시험편에서 2.1N/mm, 168시간동안 녹을 발생시킨 시험편에서 2.0N/mm 의 성능이 나타남에 따라 녹 발생 강관에 대한 안정성이 확인되었다.

• 한국산학기술학회논문지
• /
• 제17권3호
• /
• pp.231-240
• /
• 2016

최근 발생한 원전부품 시험성적서 위변조 사건은 국민들에게 많은 충격을 가져왔다. 또한 케이블 제조회사들은 부당한 이득을 취득할 목적으로 시험 데이터를 위조했으며 군수분야에서도 시험성적서를 위조하여 불량부품을 납품한 사례도 발견되었다. 성적이 위조된 부품은 무기체계 운용에 심각한 영향을 미칠 수 있으며, 이는 국가안보에 직결된다는 점에서 매우 중요한 사안이다. 본 연구에서는 군수업체의 시험데이터 위조 가능성을 검출할 수 있는 통계적 이론 기반의 방법론을 확립하고 이를 엑셀 툴을 활용하여 유효성 검증 툴을 개발하였다. 또한 군수업체 시험시스템의 전반적인 개선을 목적으로 기존의 시험시스템 요구사항들을 반영한 체크리스트 기반의 검증 도구 역시 개발하였다. 본 유효성 검증 툴을 활용하여 위조된 시험 성적서의 검출 및 검증을 통해 불량부품 사용을 사전에 차단함으로써 군수품 품질보증에 중요한 역할을 할 것으로 기대된다.

• Parasites, Hosts and Diseases
• /
• 제48권1호
• /
• pp.71-73
• /
• 2010

This cross sectional study was conducted in the city of Taiz, Yemen, during the period from August 2006 to August 2007 in order to investigate the seroprevalence and incidence of toxoplasmosis among apparently healthy children (AHC) and visually and/or hearing disabled children (DC). The seroprevalence was 16.0% among AHC compared to 32.5% among DC. The effect of gender was clear as the seroprevalence rate was significantly higher among females (18.3 and 43.8% for AHC and DC, respectively) than males (13.8 and 25% for AHC and DC, respectively). The seroprevalence was proportionally increased with the age, and the highest rates (20.9 and 53.0%) were reported among the oldest age group (> 10-14 years) for AHC and DC groups, respectively. The incidence rate was also higher (4.2%) in DC group compared to AHC group (2.4%) during 1 year period. These data indicate that the seroprevalence and incidence of toxoplasmosis are significantly higher in DC group than those of AHC group. We need to check further relationship between toxoplasmosis and visual and/or hearing disability.

• 한국지반공학회:학술대회논문집
• /
• 한국지반공학회 2010년도 추계 학술발표회
• /
• pp.1245-1252
• /
• 2010

Many industrialized countries are confronted with a difficulty about reuse of closed waste landfill. facilities. Especially, the demand of closed waste landfill maintenance and reuse nearby urban area has been increased, because of the shortage of usable land and extend of urban area. For the safe reuse of closed waste landfill, the most important check point is the effect of waste landfill on environment abound them. However, the non-sanitary closed waste landfill generally have no leachate lining system, therefore, the in-situ lining system such as sheet-pile, and vertical slurry wall etc. was needed to prevent the leachate outgoing from the waste landfill. In this paper present the case history of performance evaluation of vertical slurry wall by tracer tests.

• International Journal of Aeronautical and Space Sciences
• /
• 제18권2호
• /
• pp.215-221
• /
• 2017

An electromagnetic (EM) wave absorber reduces the possibility of radar detection by minimizing the radar cross section (RCS) of structures. In this study, a radar absorbing structure (RAS) was applied to the leading edge of a blended wing body aircraft to reduce RCS in X-band (8.2~12.4GHz) radar. The RAS was composed of a periodic pattern resistive sheet with conductive lossy material and glass-fiber/epoxy composite as a spacer. The applied RAS is a multifunctional composite structure which has both electromagnetic (EM) wave absorbing ability and load-bearing ability. A two dimensional unit absorber was designed first in a flat-plate shape, and then the fabricated leading edge structure incorporating the above RAS was investigated, using simulated and free-space measured reflection loss data from the flat-plate absorber. The leading edge was implemented on the aircraft, and its RCS was measured with respect to various azimuth angles in both polarizations (VV and HH). The RCS reduction effect of the RAS was evaluated in comparison with a leading edge of carbon fabric reinforced plastics (CFRP). The designed leading edge structure was examined through static structural analysis for various aircraft load cases to check structural integrity in terms of margin of safety. The mechanical and structural characteristics of CFRP, RAS and CFRP with RAM structures were also discussed in terms of their weight.

• 한국공작기계학회논문집
• /
• 제10권2호
• /
• pp.1-9
• /
• 2001

To measure springback ratio of thin sheet or plate, winding bend rig is made. It bends a specimen with keeping its curva-ture constant and measure the bending angles before and after release of bending load. To check the performance of the bend rig, we calculated the bending moment by two ways which are based on simple beam theory. One is that the bending moment is calculated by using the results of bending test, and the other is that the moment is calculated by using the results of tensile tests. The former may entails the effect of the other is that the moment is calculated by using the results of tensile tests. The former may entails the effect of the friction between bending pin of the rig and surface of specimen, but the latter does not contain any effects of the friction since the bending moment is obtained by using tensile tests. Never-theless, the values of the two bending moments shows the same level of bending moment, which implies that the friction does not influence on the presence of friction within the scope of the test performed in this experiment. This phenomenon is explained theoretically by using moment equilibrium.

• 대한치과의사협회지
• /
• 제38권6호통권373호
• /
• pp.549-557
• /
• 2000

ㆍPurpose: This study was performed to investigate the initial conservative treatment for TMD patients using careful counselling and medication prospectively. ㆍMaterials and Methods: Careful counselling and medication were performed in 51 TMD patients and 27 patients had follow-up check 2 months or more. Diagnosis of TMD was based on medical history and, physical and radiographic examination. TMD included masticatory disorder, internal derangement, degenerative joint disease, inflammatory joint disorder. and problems resulting from extrinsic trauma. All patients had chief complaints of TMJ pain, mouth-opening limitation. joint noise, and/or referred pain. We counselled and explained to the patient about the pathogenesis, etiologic factors, diagnosis and treatment plan for abut 10 minutes. We prescribed nonsteroidal anti-inflammatorv analgesic(Somalgen) and amitriptyline 10mg per day for 2 weeks. We informed the patient of the attention sheet and taught self-exercise of jaw. The patient were assessed by answering the questionnaire of subjective evaluation of TMD & maxillofacial pain. Questionnaire of an activity limitation. Questionnaire of a jaw function, and Questionnaire for the evaluation of TMD. ㆍResults: In questionnaire for the evaluation of TMD, 88.5% of 26 patients answered that the treatment was efficacious. 71.4% of 21 patients answered no problem in everyday life. There were significant differences between pretreatment and final follow-up in the evaluation of the subjective pain in the following sections: opening widely, chewing, resting, morning, masticatory muscle, and temporal portion(SAS program, paired T-test, P = 0.05). ㆍConclusions: Considerate counselling and proper medication could be significantly effectve in the initial treatment of TMD.