• 지능정보연구
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• 제20권4호
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• pp.141-154
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• 2014

최근 재무제표분석을 통하여서 기업을 진단하려고 하는 다양한 학문적인 연구와 실질적인 적용이 실행되고 있다. 특히, 최근 새롭게 변경된 회계기준인 한국채택 국제회계기준(K-IFRS: Korea - International Financial Reporting Standards)에 따라서 제무제표분석에도 변화가 발생하고, 그에 따라서 기업 진단도 새롭게 변화되어야 하는 상황이 되었다. 이에 현재, 금융권에서도 관심을 갖고 있는 매출채권 처리의 변화에 따라서 발생하는 재무제표상의 진단 및 분석을 반영하여서 처리하는 새로운 진단모형의 필요성이 대두되었다. 특히, 최근 모뉴엘이라는 기업의 매출채권을 이용한 금융스캔들의 영향으로 이러한 연구가 더욱 활발하게 진행되고 있다. 매출채권은 일반적 상거래에서 발생하는 신용채권 으로서, 기업이 만기까지 보유하거나 만기 전에 양도가 가능한 금융 상품이다. 기업이 매출 채권을 할인하여 양도할 경우에 매출채권 할인을 매각거래로 처리하고, 할인료에 해당하는 금액을 매출채권처분 손실로 처리하며, 해당 거래를 우발 채무로 공시하였다. 그러나, K-IFRS 하에서는 모든 위험과 보상이 이전되지 않는 한 매출채권 할인을 차입거래로 인식한다. 이는 기업 부채의 증가로 기업가치에 영향을 미치게 된다, 이 논문에서는 매출채권 할인이 실질적으로 기업가치에 부정적인 영향을 미치는지 추정하는 지능형진단시스템을 제안한다. 본 논문에서는 매출채권 할인이 주가에 미치는 영향을 인공지능기법인 사례기반추론(case based reasoning)과 자기조직화지도 (self-organizing maps)기법을 통하여 진단 모형을 구축하였다.

• 대한임상독성학회지
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• 제15권1호
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• pp.31-39
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• 2017

Purpose: Despite the clinical and socio-economic impact of acute poisoned patients, many of the treatments are not standardized in Korea. Moreover, no formal training that is specifically focused on clinical toxicology exists. Rather, training and education are conducted case by case in various institutions. This study was conducted to develop a standardized simulation-based clinical toxicology training curriculum for healthcare providers. This program will focus on specific assessment and treatment of critical toxicology patients, specifically those who have been poisoned with organophosphate. Methods: The study was performed using a pre- and post-design to determine the effects of implementation of this program. The study was conducted at eight different urban teaching hospitals in a simulated room in the clinical area. The study was targeted to 19 groups composed of emergency residents and nurses. Simulation-based learning was conducted for each group. Results: All 19 groups achieved the minimum passing score of 75%. Implementation of the program led to improved performance rates for overall management and cooperative moods competency (p<0.01). Inter-rater agreement between the two evaluators was excellent. In general, the participants thought the program was realistic and were able to recognize and improve the competencies needed to care for organophosphate poisoned patients. Conclusion: Simulation-based learning is an effective educational strategy that can be applied to improving and understanding proper care for rare but critical patients. This program was effective at improving team performance and cooperative moods when managing an organophosphate poisoned patient in the Emergency Department.

• 수산해양기술연구
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• 제47권3호
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• pp.234-240
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• 2011

In order to obtain the fundamental data about the behavior of sharks by underwater audible sound, this experiment was carried out to investigate the auditory characteristics of tiger shark Scyliorhinus torazame which was caught in the coast of Jeju Island by heart rate conditioning method using pure tones coupled with a delayed electric shock. The audible range of tiger shark extended from 80Hz to 300Hz with a peak sensitivity at 80Hz including less sensitivity at 300Hz. The mean auditory thresholds of tiger shark at the frequencies of 80Hz, 100Hz, 200Hz and 300Hz were 90dB, 103dB, 94dB and 115dB, respectively. The positive response of tiger shark was not evident after the sound projection of over 300Hz. At the results, the sensitive frequency range of tiger shark is narrower than that of fish that has swim bladder. In addition, it is assumed that the most sensitive frequency in auditory thresholds of Chondrichthyes is lower than that of Osteichthyes. Critical ratios of tiger shark measured in the presence of masking noise in the spectrum level range of about 60-70dB (0dB re $1{\mu}Pa/\sqrt{Hz}$) increased from minimum 27dB to maximum 39dB at test frequencies of 80-200Hz. The noise spectrum level at the start of masking was distributed at the range of about 65dB within 80-200Hz.

• Wind and Structures
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• 제10권1호
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• pp.1-22
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• 2007

The suppression of aerodynamic response of long-span suspension bridges during erection and after completion by using single TMD and multi TMD is presented in this paper. An advanced finite-element-based aerodynamic model that can be used to analyze both flutter instability and buffeting response in the time domain is also proposed. The frequency-dependent flutter derivatives are transferred into a time-dependent rational function, through which the coupling effects of three-dimensional aerodynamic motions under gusty winds can be accurately considered. The modal damping of a structure-TMD system is analyzed by the state-space approach. The numerical examples are performed on the Akashi Kaikyo Bridge with a main span of 1990 m. The bridge is idealized by a three-dimensional finite-element model consisting of 681 nodes. The results show that when the wind velocity is low, about 20 m/s, the multi TMD type 1 (the vertical and horizontal TMD with 1% mass ratio in each direction together with the torsional TMD with ratio of 1% mass moment of inertia) can significantly reduce the buffeting response in vertical, horizontal and torsional directions by 8.6-13%. When the wind velocity increases to 40 m/s, the control efficiency of a multi TMD in reducing the torsional buffeting response increases greatly to 28%. However, its control efficiency in the vertical and horizontal directions reduces. The results also indicate that the critical wind velocity for flutter instability during erection is significantly lower than that of the completed bridge. By pylon-to-midspan configuration, the minimum critical wind velocity of 57.70 m/s occurs at stage of 85% deck completion.

• Earthquakes and Structures
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• 제15권5호
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• pp.453-462
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• 2018

Damages to buildings affected by a near-fault strong ground motion are largely attributed to the vertical component of the earthquake resulting in column failures, which could lead to disproportionate building catastrophic collapse in a progressive fashion. Recently, considerable interests are awakening to study effects of earthquake vertical components on structural responses. In this study, detailed modeling and time-history analyses of a 12-story code-conforming reinforced concrete moment frame building carrying the gravity loads, and exposed to once only the horizontal component of, and second time simultaneously the horizontal and vertical components of an ensemble of far-field and near-field earthquakes are conducted. Structural responses inclusive of tension, compression and its fluctuations in columns, the ratio of shear demand to capacity in columns and peak mid-span moment demand in beams are compared with and without the presence of the vertical component of earthquake records. The influences of the existence of earthquake vertical component in both exterior and interior spans are separately studied. Thereafter, the correlation between the increase of demands induced by the vertical component of the earthquake and the ratio of a set of earthquake record characteristic parameters is investigated. It is shown that uplift initiation and the magnitude of tensile forces developed in corner columns are relatively more critical. Presence of vertical component of earthquake leads to a drop in minimum compressive force and initiation of tension in columns. The magnitude of this reduction in the most critical case is recorded on average 84% under near-fault ground motions. Besides, the presence of earthquake vertical components increases the shear capacity required in columns, which is at most 31%. In the best case, a direct correlation of 95% between the increase of the maximum compressive force and the ratio of vertical to horizontal 'effective peak acceleration (EPA)' is observed.

• 한국농공학회지
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• 제35권3호
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• pp.47-62
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• 1993

The laboratorv model test was carried out to investigate the behavior of pore water pressure, the critical amount of rainfall for slope failure, the pattern of failure, and the variation of seepage line at the slope with the uniform material of embankment by changing the slope angles and rainfall intensities. The results were was summarised as follows : 1.At the beginning stage of rainfall, the negative pore pressure appeared at the surface of slope and the positive pore pressure at the deep parts. But, the negative one turned into the positive one as the rainfall continued and this rapidly increased about 50 to 100 minutes before the slope failure. 2.The heavier the rainfall intensity, the shorter the time, and the milder the slope, the longer the time took to reach the failure of slope. 3.As the angle of the slope became milder, the critical amount of rainfall for slope failure became greater. 4.Maximum pore water pressure was 10 to 40g/cm$^2$ at the toe of slope and 50 to 90g/cm$^2$at the deep parts. 5.In the respect of the pattern of slope failure, surface failure of slope occurred locally at the toe of slope at the A-soil and failure of slope by surface flow occurred gradually at the top part of slope at the B-soil. 6.As the rainfall continued and the saturation zone in the embankment was formed, the seepage line went rapidly up and also the time to reach the total collapse of slope took longer at the B-soil. 7.As the position of the seepage line went up and the strength parameter accordingly down, the safety factor was 2.108 at the A-soil and 2.150 at the B-soil when the slope occured toe failure. Minimum safety factor was rapidly down to 0.831 at the A-soil and to 0.936 at the B-soil when the slope collapsed totally at the top part of slope.

• 열처리공학회지
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• 제3권1호
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• pp.34-41
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• 1990

Effects of grain size and cold rolling degree on shape memory ability and transformation temperature were studied in Fe-35% Mn-6% Si shape memory alloy. Md point of the alloy was determined by variation of yield stress with test temperature. The Md point measured in this way was linearly increased with increasing grain size. Shape memory ability of the alloy was decreased with increasing grain size, showing a minimum value at around $63{\mu}m$, and then increased with increasing grain size. From this result, it was concluded that the shape memory ability in the grain size smaller than a critical value is controlled by amount of retained ${\gamma}$ and prior ${\varepsilon}$ phase, but that the shape memory ability in the grain size greater than the critical value is mainly dominated by grain boundary area in unit volume of parent phase. The shape memory ability was decreased with increasing deformation degree. This was because the ${\gamma}$ content being available for the formation of ${\varepsilon}$ martensite during bending was decreased with increasing deformation degree.

• Tribology and Lubricants
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• 제34권2호
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• pp.43-48
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• 2018

This paper presents the thermohydrodynamic analysis of tilting journal pad bearings supporting a power turbine rotor applied to a 250 kW super-critical $CO_2$ cycle. In the analysis, the generalized Reynolds equation and 3D energy equation are solved to predict oil film temperature and the 3D heat conduction equation is solved for pad temperature. The power turbine rotor is supported by two tilting pad bearings consisting of five pads with an oil supply block between the pads. Copper backing pads with higher thermal conductivity compared to steel backing pads are adopted to improve thermal management. The predicted maximum pad temperature is around $55^{\circ}C$ which is approximately $15^{\circ}C$ higher than oil supply temperature. In addition, the predicted minimum film thickness is 50 mm at a rotating speed of 5,000 rpm. These results indicate that there is no issue in the thermal behavior of the bearing. An operation test is performed with a power turbine module consisting of a power turbine, a reduction gear and a generator. Thermocouples are installed at the 75% position from the leading edge of the pad to monitor pad temperature. The power turbine uses compressed air at a temperature of $250^{\circ}C$ in its operation. The steady state pad temperatures measured in the test show good agreement with the predicted temperatures.

• 대한기계학회논문집
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• 제13권1호
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• pp.178-189
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• 1989

본 연구에서는 우선 승용차의 1/10 모형의 형상을 더욱 단순화시킨 2차원 자동차형 물체를 대상으로 하여 그 주위의 압력, 속도 및 난류량의 분포를 측정하고, 또한 울터프트(wool tuft)를 이용한 유동가시화법으로 후류구조를 파악함으로써 향후 계속될 실험적 및 수치해석적 연구의 기초를 마련하고자 한다.

• 수산해양기술연구
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• 제48권4호
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• pp.479-486
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• 2012

In order to obtain the fundamental data about the behavior of conger by underwater audible sound, this experiment was carried out to investigate the hearing ability of Conger eel Conger myriaster which was in the coast of Jeju Island by heartbeat conditioning method using pure tones coupled with a delayed electric shock. The audible range of conger eel extended from 50Hz to 300Hz with a peak sensitivity at 80Hz including less sensitivity over 200Hz. The mean auditory thresholds of conger eel at the frequencies of 50Hz, 80Hz, 100Hz, 200Hz and 300Hz were 105dB, 92dB, 96dB, 128dB and 140dB, respectively. The positive response of conger eel was not evident after the sound projection of over 200Hz. At the results, the sensitive frequency range of conger eel is narrow in spite of swim bladder. Auditory masking was determined for Conger eel by using masking stimuli with the spectrum level range of about 60~70dB (0dB re $1{\mu}Pa/\sqrt{Hz}$). According to white noise level, the auditory thresholds increased as compared with thresholds in a quiet background noise including critical ratio at 68dB of white noise from minimum 26dB to maximum 30dB at test frequencies of 80Hz and 100Hz. The noise spectrum level at the start of masking was distributed at the range of about 68dB within 80~100Hz.