• Journal of Digital Convergence
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• v.14 no.10
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• pp.107-117
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• 2016

This study examines information efficiency of financial information on the firm value for the listed manufacturing companies in Korea stock market in terms of timing pattern of information. We set 3 different test periods based on the financial statement released years - the current year, 90 days before financial statement announcement and the next year. We introduce using the stepwise regression method to examine the effect of financial variables on the stock returns. The financial variables include profitability ratio, growth ratio, stability ratio, activity ratio and market valuation ratio. The results of the study showed that both growth and profitability ratio affected the current year stock returns, while stability and activity ratio affected the next year stock returns. Growth rate of total asset affects both current year and next year stock returns. Our findings imply that the period in which financial information is reflected in the firm value, could vary with the characteristics of financial information.

• Journal of the Korea Convergence Society
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• v.10 no.6
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• pp.203-218
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• 2019

Using the sample of 104 mutual savings banks inspected by the Financial Supervisory Service (FSS) on June 2011, this study examines if mutual savings banks manage BIS capital adequacy ratio using allowance for bad debts through comparison of BIS capital adequacy ratio before and after the 2011 when mutual savings banks experienced a large-scale restructuring by financial supervisory authorities. We find that mutual savings banks mainly use the allowance for bad debts to manage BIS capital adequacy ratio. It also shows that mutual savings banks with a business suspension order by FSS manage BIS capital adequacy ratio more than the others. Lastly, we find that Non Big4 auditors as well as Big 4 auditors don't effectively audit the use of the allowance for bad debts for mutual savings banks to manage their BIS capital adequacy ratio.

• Proceedings of the Korean Institute of Electrical and Electronic Material Engineers Conference
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• 2008.11a
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• pp.179-179
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• 2008

$BaTiO_3$를 기본조성으로 하는 PTC 써미스터는 Curie 온도이상에서 저항이 급격히 상승하는 산화물 반도체 세라믹이다. 이러한 성질을 이용하여 degaussing 소자, 정온 발열체, 온도센서, 전류 제한소자 등 상업적으로 여러 분야에서 연구되고 있다. 또한 원가절감 등을 위하여 Ni 내부전극을 사용하여 환원 분위기에서 소결하는 칩 타입에 대한 연구가 진행되고 있다. 본 연구에서는 Sm 함량(0.1at%~1.0at%)을 달리한 $BaTiO_3$(Si, Mn, Ca) 계를 선택하여 3%$H_2/N_2$ 분위기에서 1200~$1260^{\circ}C$, 2h 소결한 후 공기 중에서 재산화 처리하고 재산화 시간에 따른 PTC 특성 변화에 대하여 고찰하였다. 재산화 온도와 시간은 각각 $800^{\circ}C$와 0.5h~10h으로 하였다. Sm 함량을 달리하여 환원 분위기에서 소결한 시편의 미세구조와 PTC 특성과의 상관관계를 관찰한 결과, 소결온도가 낮을수록 PTC 특성은 좋아졌으며, 상온 비저항은 Sm 함량이 높아질수록 낮아졌다. 또한 Sm 함량이 높아질수록 jumping ratio$(R_{max}/R_{25^{\circ}C})$는 낮아졌다. 재산화 시간에 따른 PTC 특성은 다소 떨어졌지만 소결온도에 따라 달리 나타났다. Jumping ratio$(R_{max}/R_{25^{\circ}C})$는 Sm을 0.7 at% 첨가한 계에서 재산화를 1시간 처리한 시편에서 가장 우수하였다.

• Journal of Environmental Science International
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• v.23 no.7
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• pp.1299-1305
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• 2014

For evaluating the effect of various artificial planting soil properties on the Euonymus fortunei 'Emelad'n Gold' growth, a container green wall system experiment was conducted in a wall of greenhouse at Konkuk University, Glocal campus. The experimental artificial planting grounds were prepared with different organic soil conditioner ratios (Control, $A_4O_1$, $A_2O_1$ and $A_1O_1$) and with drought tolerance and an ornamental value Euonymus fortunei 'Emelad'n Gold' was planted. The soil and plant characteristics were investigated from April to Jun 2010. The volumetric soil moisture contents were significantly increasing order as the amount of organic soil conditioner level increased in order to $A_1O_1$ > $A_2O_1$ > $A_4O_1$ > Control. At 4 treatment, soil chemical properties were inversely related to organic soil container ratios increase. The differences of root collar caliper, number of branch, and survival rate between the organic soil conditioner ratio were not significantly affected by organic soil conditioner. But, plant height, internode length, leaf length and leaf width were significantly shorter on plants planted $A_1O_1$ than plants planted other treatments. Therefore, Euonymus fortunei 'Emelad'n Gold' had good growth response regardless of organic soil conditioner ratio and the plant is expected to be a highly valuable shrub for the green wall system if it should be considered in integration with stormwater retention or as a soil conditioner for increasing soil water contents in artificial planting soil.

• Journal of Korean Neurosurgical Society
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• v.64 no.5
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• pp.677-692
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• 2021

Many studies have focused on pre-operative sagittal alignment parameters which could predict poor clinical or radiological outcomes after laminoplasty. However, the influx of too many new factors causes confusion. This study reviewed sagittal alignment parameters, predictive of clinical or radiological outcomes, in the literature. Preoperative kyphotic alignment was initially proposed as a predictor of clinical outcomes. The clinical significance of the K-line and K-line variants also has been studied. Sagittal vertical axis, T1 slope (T1s), T1s-cervical lordosis (CL), anterolisthesis, local kyphosis, the longitudinal distance index, and range of motion were proposed to have relationships with clinical outcomes. The relationship between loss of cervical lordosis (LCL) and T1s has been widely studied, but controversy remains. Extension function, the ratio of CL to T1s (CL/T1s), and Sharma classification were recently proposed as LCL predictors. In predicting postoperative kyphosis, T1s cannot predict postoperative kyphosis, but a low CL/T1s ratio was associated with postoperative kyphosis.

• Design & Manufacturing
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• v.15 no.4
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• pp.43-50
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• 2021

Pump-cap is a device for discharging the contents stored inside a container to the outside of the container by a simple operation by a certain amount. In particular, in recent years, as the number of cosmetic products made of functional materials has rapidly increased, the development of convenient containers for functional materials is being actively conducted. Among these, there are a growing number of products that show their efficacy only by mixing two components, so the development of a dual pump cap container is necessary. However, the conventional dual pump cap container has a problem in that it is difficult to implement a quantitative discharge as solutions having different viscosities are used. Therefore, in this study, a discharge port of a dual pump cap that can apply an optimal ratio was designed by analyzing the discharge amount of two components with different viscosities through computational fluid dynamics. Since the discharge amount is affected by the size of the discharge port, the higher the viscosity of the solution, the larger the discharge port should be set. Conversely, the lower the viscosity, the smaller the discharge port should be. Through this, it is possible to dispense a fixed amount of a heterogeneous solution by one pumping, and it is determined that the user's convenience will increase.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.12 no.4
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• pp.1415-1435
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• 2018

Resource allocation in device-to-device (D2D) aided cellular systems, in which the proximity users are allowed to communicate directly with each other without relying on the intervention of base stations (BSs), is investigated in this paper. A new uplink resource allocation policy is proposed by exploiting the relationship between D2D-access probability and channel gain among variant devices, such as cellular user equipments (CUEs), D2D user equipments (DUEs) and BSs, etc., under the constraints of their minimum signal to interference-plus-noise ratio (SINR) requirements. Furthermore, the proposed resource-allocation problem can be formulated as the cost function of "maximizing the number of simultaneously activated D2D pairs subject to the SINR constraints at both CUEs and DUEs". Numerical results relying on system-level simulations show that the proposed scheme is capable of substantially improving both the D2D-access probability and the network throughput without sacrificing the performance of conventional CUEs.

• Elastomers and Composites
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• v.52 no.4
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• pp.287-294
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• 2017

Nanocomposites based on $SnO_2-Mn$ were synthesized by the reaction of tin (II) chloride dihydrate and manganese (II) chloride tetrahydrate at a molar ratio of 10:1 in the presence of ammonium hydroxide at $80^{\circ}C$. The $SnO_2-Mn$ nanocomposites were stirred with fullerene [$C_{60}$] in a mass ratio of 2:1 in tetrahydrofuran to prepare $SnO_2-Mn-C_{60}$ nanocomposites; these nanocomposites were obtained upon heating the mixture of $SnO_2-Mn$ nanocomposites and fullerene [$C_{60}$] in an electric furnace at $700^{\circ}C$ for 2 h. The synthesized $SnO_2-Mn-C_{60}$ nanocomposites were confirmed through various characterization methods such as X-ray diffraction and scanning electron microscopy. The photocatalytic activities of the $SnO_2-Mn-C_{60}$ nanocomposites were demonstrated by the degradation of the organic dyes BG, MB, MO, and RhB under 254 nm irradiation and evaluated using UV-Vis spectrophotometry.

• Particle and aerosol research
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• v.9 no.4
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• pp.239-246
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• 2013

The purpose of this study is to determine the feasibility of dry-type desulfurization process for actual application to coal-fired power plant. We used actual exhaust gas from Facility Y, Plant #2 to fabricate a demo-scale testing device to attempt to improve the efficiency of desulfurization. A spout-bed circulating dry scrubber convergence system connecting turbo reactor with bag filter was devised, then analyzed for performance characteristics of $SO_2$ removal for Ca/S mole ratio, superficial gas velocity, and ammonia injection, and for secondary reaction characteristics of the non-reactive sorbent at the bag filter. As a result, the installation of spout-bed circulating dry scrubber convergence system showed better economy and efficiency for removing sulfur than the existing wet/semidry-type desulfurization process. In addition, the best efficiency for desulfurization occurred when connected to the bag filter, with differential pressure maintained at 150 $mmH_2O$.

• Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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• v.27 no.11
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• pp.37-46
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• 2013

This paper proposes the boost type bidirectional zero current switching(ZCS) DC/DC converter of transformer series construction for electric vehicle operation using low voltage battery. This converter can high boost through the double voltage circuit and series construction of output part using two converters. This converter system has the advantages that bidirectional power transfer is excellent, size and making of transformer because of this converter keeps the transformation ratio to 1:1. Proposed DC/DC converter uses the ZCS method to decrease the switching loss. By replacing reactance ingredients of L-C resonance circuit for ZCS with leakage inductance ingredients of high frequency transformer and half-bridge capacitor it reduces system size and expense because of not add special reactor. It can confirm to output of high voltage to operate the electric vehicle with low voltage of input and operation of ZCS in all load region through the result of PSIM simulation and experiment.