• Title/Summary/Keyword: D10 value

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The Effect of R&D Expenditures on Market Value of the Firm: Focusing on Distribution Industry (연구개발투자 지출이 기업의 시장가치에 미치는 영향: 유통산업을 중심으로)

  • Kim, Jin-Hoe
    • Journal of Distribution Science
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    • v.17 no.1
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    • pp.89-94
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    • 2019
  • Purpose - In recent digital information society, the most important factor of to increase the firm value of the distribution company is not the activity to increase the sales through the general advertisement of the unspecified majority by purchasing the finished product, but to grasp the needs of the consumers and to develop a new distribution platform that connects producers and consumers directly through consumer-tailored advertisements centering on e-commerce. Therefore each company in the distribution industry is spending a lot on research and development investment to innovate the distribution technology and distribution system, and the research and development investment expenditures can affect firm value. The purpose of this study is to analyze the impact of research and development investment expenditures in the distribution industry on market value of the firm. Research design, data, and methodology - As a research method, the sample firms are those which are listed on korea stock exchange market from 2011 to 2017 and the research model is Ohlson(1995) model, which is a representative valuation model using accounting information. This study analyzes the effect of distribution company's research and development investment expenditures and advertising expenditures on market value of the firm Results - The results of empirical analysis show that research and development investment expenditures for developing new distribution technology and advertising expenditures for promoting sales in the distribution company are all positively related to the market value of firm. Therefore, in describing market value of the distribution company, it is shown that the research and development investment expenditures and advertising expenditures together with the net asset and net profit are the important accounting information that explains the market value of firm. This result show that investment expenditures on research and development for the innovation of distribution technology of distribution company creates intangible intellectual assets and increases market value of the firm. Conclusions - The result of this study shows that research and development investment expenditures for the new distribution technology as well as the spending for the advertisement in the future is a very important investment expenditures that can increase the market value of the distribution company.

Technology Valuation of National R&D Project used SMART3 (SMART3를 이용한 국가연구개발사업 기술가치평가: K연구단 사례 연구)

  • Kang, Dong-Il;Yoon, Sung-Yong
    • Journal of Digital Convergence
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    • v.12 no.11
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    • pp.81-87
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    • 2014
  • In this study, along with the expansion of the national R&D projects, by analyzing the case of K research center of Land and Transport R&D projects, and was evaluated in the value of technology. The evaluation of the value of technology, were analyzed using the SMART3 targeting patents K research center indicate best technical aspects have registered. Analysis technical value of research center K, was found to have maintained the same level as the average of about of Land and Transport R&D projects. The significance of this study is that it was approached by more concrete approach of valuation of technology principle of national R&D projects. We expect that the study of evaluation method and diverse objective to achieve the intended purpose of the national R&D projects are carried out more.

AVERAGE VALUES ON THE JACOBIAN VARIETY OF A HYPERELLIPTIC CURVE

  • Chung, Jiman;Im, Bo-Hae
    • Bulletin of the Korean Mathematical Society
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    • v.56 no.2
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    • pp.333-349
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    • 2019
  • We give explicitly an average value formula under the multiplication-by-2 map for the x-coordinates of the 2-division points D on the Jacobian variety J(C) of a hyperelliptic curve C with genus g if $2D{\equiv}2P-2{\infty}$ (mod Pic(C)) for $P=(x_P,y_P){\in}C$ with $y_P{\neq}0$. Moreover, if g = 2, we give a more explicit formula for D such that $2D{\equiv}P-{\infty}$ (mod Pic(C)).

Spot Urine Uric Acid to Creatinine Ratio used in the Estimation of Hyperuricosuria in the Young Korean Population

  • Choi, Hyowon;Namgoong, Meekyung
    • Childhood Kidney Diseases
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    • v.25 no.2
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    • pp.78-83
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    • 2021
  • Background: Uric acid levels in urine are measured using urine specimens 24 hours or by uric acid glomerular filtration rate (UAGFR) with spot urine, which additionally requires a blood sample. This study aimed to investigate whether urinary uric acid creatinine ratio (UUACr) obtained by spot urine alone could be recognized as a substitute for UAGFR value, and hyperuricosuria can be screened by UUACr. UUACr is known to vary with age and regional differences. This study focused on the reference value of each value in Korean young populations. Method: We enrolled Korean subjects 1-20 years with normal kidney function, from a single hospital, classified into 5 age groups, 1-5 years, 6-8 years, 9-12 years, 13-15 years, and 16-20 years. We checked spot urine uric acid, creatinine and serum uric acid, creatinine levels on the same day from February 2014 to December 2018. We measured the average of UAGFR and UUACr in each groups. The UUACr cut-off value of the upper 2 standard deviation (SD) of UAGFR were taken. Results: The upper 2 SD of UUACr (mg/mg) and UAGFR (mg/dL) were determined in all age groups. UUACr decreased with grown up (P=0.000), but UAGFR were not statistically different among the groups. UUACr and UAGFR were not significantly different by gender. UUACr and UAGFR were positively correlated; UUACr cut-off value of upper 2 SD UAGFR (0.54 mg/dL) was 0.65 mg/mg in total age. Conclusions: UUACr could potentially be used to screen for hyperuricosuria.

Inactivation of Spore-Forming Bacteria by Gamma Irradiation (감마선 조사에 의한 유포자 세균의 불활성화)

  • 변명우;권오진;육홍선
    • Journal of Food Hygiene and Safety
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    • v.11 no.3
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    • pp.197-201
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    • 1996
  • D10 values obtained for radiation alone in Bacillus subtilis and Clostridium perfrigenes were 0.35-0.48 kGy in vegetative cells, and 2~2.08 kGy in spores, respectively. Irradiation dose of 24 kGy completely inhibited spores. In the case of heat treatment, D50, 60 values ranged from 10 to 14 minutes in vegetative cells, and D70, 80, 90 values ranged from 10 to 140 minutes in spores. In the case of combined treatment with heat and radiation, D10 values ranged form 1 to 1.25 kGy in vegetative cells, and from 3.42 to 3.61 kGy in spores. Thus, resistance of cells to gamma radiation did not seem to be influences by pre-heating.

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THREE-POINT BOUNDARY VALUE PROBLEMS FOR HIGHER ORDER NONLINEAR FRACTIONAL DIFFERENTIAL EQUATIONS

  • Khan, Rahmat Ali
    • Journal of applied mathematics & informatics
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    • v.31 no.1_2
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    • pp.221-228
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    • 2013
  • The method of upper and lower solutions and the generalized quasilinearization technique is developed for the existence and approximation of solutions to boundary value problems for higher order fractional differential equations of the type $^c\mathcal{D}^qu(t)+f(t,u(t))=0$, $t{\in}(0,1),q{\in}(n-1,n],n{\geq}2$ $u^{\prime}(0)=0,u^{\prime\prime}(0)=0,{\ldots},u^{n-1}(0)=0,u(1)={\xi}u({\eta})$, where ${\xi},{\eta}{\in}(0,1)$, the nonlinear function f is assumed to be continuous and $^c\mathcal{D}^q$ is the fractional derivative in the sense of Caputo. Existence of solution is established via the upper and lower solutions method and approximation of solutions uses the generalized quasilinearization technique.

A Study on the Flame Temperature and KL Value in Inner and Outer Cavity in a D.1. Diesel Engine (디젤엔진에서 Cavity 내 .외측의 화염온도와 KL치에 관한 연구)

  • 이태원;윤수한;정성식;하종률
    • Transactions of the Korean Society of Automotive Engineers
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    • v.10 no.3
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    • pp.18-27
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    • 2002
  • Flame behavior in inner and outer the cavity and flame temperature have an important influence on the formation and oxidation of NOx and soot. Therefore, in this study, the combustion chamber of toroidal and reentrant that have different flow characteristics of inside and outside the cavity and load, and so forth are determined as parameters of experimental conditions. An attempt has been made to obtain the effect of flame temperature and KL value in idler and outer cavity on the formation and oxidation of soot using the two-color method.

A Consideration of Volume and Installation Method of Concrete-Embedded Foundation Earthed an Electrode (콘크리트에 매입된 기초접지극의 크기 및 설치방법에 관한 고찰)

  • Lee, Ju-Cheol;Lee, Young-Chul;Kim, Jae-Chul
    • Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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    • v.27 no.7
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    • pp.82-88
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    • 2013
  • IEC standards do not require to limit the earthing resistance of the concrete-embedded foundation earthing electrode which is installed to a specific value. However, in Korea the value of $5{\Omega}$ and below applies to the earthing resistance for a domestic customer whose receiving voltage is 22.9kV. This paper calculates the minimum area and volume of the concrete-embedded foundation earthing electrode in order to obtain a specific value of the earthing resistance when the electrode of the building's lightning protection system and that of its power system are interconnected. It also suggested the most appropriate method of installing the foundation earthing electrode, taking the electric characteristics of concrete into account.

HIGHER ORDER NONLOCAL NONLINEAR BOUNDARY VALUE PROBLEMS FOR FRACTIONAL DIFFERENTIAL EQUATIONS

  • Khan, Rahmat Ali
    • Bulletin of the Korean Mathematical Society
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    • v.51 no.2
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    • pp.329-338
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    • 2014
  • In this paper, we study the method of upper and lower solutions and develop the generalized quasilinearization technique for the existence and approximation of solutions to some three-point nonlocal boundary value problems associated with higher order fractional differential equations of the type $$^c{\mathcal{D}}^q_{0+}u(t)+f(t,u(t))=0,\;t{\in}(0,1)$$ $$u^{\prime}(0)={\gamma}u^{\prime}({\eta}),\;u^{\prime\prime}(0)=0,\;u^{\prime\prime\prime}(0)=0,{\ldots},u^{(n-1)}(0)=0,\;u(1)={\delta}u({\eta})$$, where, n-1 < q < n, $n({\geq}3){\in}\mathbb{N}$, 0 < ${\eta},{\gamma},{\delta}$ < 1 and $^c\mathcal{D}^q_{0+}$ is the Caputo fractional derivative of order q. The nonlinear function f is assumed to be continuous.

Rotor Design of a Segmented Type Synchronous Reluctance Motor to Improve Torque and Power Factor (단편형 동기 릴럭턴스 전동기의 토크 및 열률 개선을 위한 회전자 설계)

  • Jang, Seok-Myeong;Park, Byeong-Im;Lee, Seong-Ho;Lee, Jung-Ho
    • The Transactions of the Korean Institute of Electrical Engineers B
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    • v.50 no.6
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    • pp.263-272
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    • 2001
  • The paper presents the design of a segmented type synchronous reluctance motor(SynRM) to increase its torque and power factor. The main feature of a segmented type synchronous reluctance motor is the flux barrier. Thus, the design process to find optimum value of various geometric parameters including flux barrier will be explained. Optimum value of each parameter is found where the d, q inductance difference and saliency ratio are maximized because these inductance characteristics are related to torque and power factor. Finite Element Analysis will be used to simulate motor characteristics. Analysis results of redesigned SynRM show higher saliency ratio over 10 and improved value of maximum power factor.

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