• Asian Journal of Business Environment
• /
• 제5권3호
• /
• pp.17-21
• /
• 2015

Purpose - This paper compares current requirements for depreciation accounting from the Financial Accounting Standards Board in America for equity securities and all debt securities with determinable fair value, and disclosure requirements related to the fair value of securities below registered cost with the requirements of the international Financial Reporting Standards Board and accounting standards committee. Research design, data, and methodology - Mini-review statements are examined relating to depreciation of investments in America and the Financial Accounting Standards depreciation of investments in Iran that meet the requirements of international reporting standards and the Iranian Accounting Standards Committee. Results - Accounting rules for depreciation of investments in securities requires a good deal of judgment. In particular, devaluation decisions during the recession and market crisis were controversial, although even with no clear guidelines on devaluation, sometimes such decisions were simple. Conclusions -Companies can choose from formal policies applied uniformly and documentations of interest to provide a summary of the principles and conclusions obtained through disclosure, enabling market participants to assess the entity's conclusions reasonably, thereby easing investor and market worries.

• Proceedings of the KOR-KST Conference
• /
• 대한교통학회 1998년도 Proceedings The 4th International Transport Symposium
• /
• pp.204-211
• /
• 1998

This paper reviewed the East Asia financial crisis, how China reacts to its impact, and what lessons should be learned from the crisis.

• Journal of Korean Society of Occupational and Environmental Hygiene
• /
• 제16권3호
• /
• pp.284-289
• /
• 2006

In 2003, Korean government made the 11 scopes of overburdened work[Ministry of Labor(MOL), Notification No. 2003-24] to prevent musculoskeletal disorders(MSDs). MOL Notification was established based on 'Washington Administrative Code 296-62-051, Ergonomics'. When initially investigating the contents, the labor unions and the specialists pointed out the possibility of devaluation on risk factors of MSDs. The present study aimed to compare the result of the NIOSH revised lifting equation(NLE) analysis with the MOL Notification(No.8, 9, 10) on manual lifting tasks. A study sample of 568 manual lifting tasks (automobile parts, foods, and tire manufacture) were evaluated for this study. All 502 tasks exceed lifting index(LI) of 1.0, but 276 tasks(55.0%) out of 502 tasks were evaluated non-over burdened work for musculoskeletal system by the MOL Notification. Particularly, 47 tasks(30.9%), in spite of exceeding LI of 3.0, were evaluated non-over burdened work. This study has shown the possibility of devaluation on risk factors of MSDs, when evaluated by MOL Notification. Therefore, it will be necessary to repeal or complement the scope of over-burdened work(MOL Notification) to prevent musculoskeletal disorders.

• International Commerce and Information Review
• /
• 제8권1호
• /
• pp.371-398
• /
• 2006

Gold prices are rising around the world in all major currencies. This is a telltale sign of a Stage Two gold bull where gold decouples from the US dollar. In this study, We analysed a confluence of factors seem to be feeding gold's gains and the typical shape of a secular gold bull---gold bulls' three stages. Stages one, two, and three of a secular gold bull are defined by the major changes. Each stage, considered in turn, makes perfect sense when described in terms of global investor demand. Since Stage One is currency-devaluation driven, the young gold bull is most noticeable in terms of the dominant eroding currency. Now after three or four years of stage one, Stage Two arrives. Stage Two marks a momentous event when gold decouples from the local-currency devaluation. In the case of our gold bull today, Stage Two will be here when gold starts consistently rising faster than the dollar is able to fall. After five or so years of Stage Two gains, gold has a chance at going ballistic in stage three. Stage Three is only ignited if the general public around the world starts growing enamored with gold investing. In summary, the first stage being when insiders and professionals invest in the market. The second stage is when the general public and financial media recognizes that the bull market is real. The third stage is the mania stage when people feel that not only is the bull market real, but it is a must own situation. Through the study we found that gold is entering it now.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권5호
• /
• pp.37-41
• /
• 2021

This study aims to investigate the relationship between the exchange rate and Trade Balance. Trade Balance is used as the dependent variable, and the independent variables are Exchange Rate, Gross Domestic Product, and Inflation. Augmented Dickey-Fuller unit root test was adopted to test the stationary property of time series data, Auto Regressive Distributed Lag model was employed to find the long run and short-run relationship and long-run adjustment, Bound test approach, the unrestricted Error Correction Model and Granger Causality Test are used to analyze the data from 1977 to 2019. The research findings suggest that inflation has a positive impact on the trade balance in the short run. The exchange rate and the Gross Domestic Product have adverse effects on Trade balance in the long run. The coefficient of ER in the previous year is negative, and the coefficient of TB in the previous year is positive and significant. This is consistent with the J-Curve phenomenon, which states that devaluation may not improve trade balance in the immediate period, but will significantly impact the trade balance improvement in subsequent periods. Hence Marshall Lerner Condition exists in Sri Lanka.

• Journal of the Korean Society of Manufacturing Technology Engineers
• /
• 제9권4호
• /
• pp.99-107
• /
• 2000

In this study, a static and dynamic characteristics analysis system for machine tool spindle systems with 3 lobe sliding bearing is developed based on Timoshenko theory, finite element method and windows programming techniques. And the characteristics value of 3 lobe sliding bearing such as eccentricity ratio, attitude angle, friction coefficient , stiffness coefficients, damping coefficients and so on, are determined by using the thermal equilibrium conditions of spindle systems. Since the developed system has various analysis modules related to static deformation analysis, modal analysis, frequency responses analysis and so on, it can be utilized to perform systematically the design an devaluation process of spindle systems with 3 lobe sliding bearing under windows GUI environment.

• Proceedings of the Korea Concrete Institute Conference
• /
• 한국콘크리트학회 2003년도 봄 학술발표회 논문집
• /
• pp.193-196
• /
• 2003

In this paper, the experimental investigation for the setting properties of cement paste, the consistency and strength properties of mortar with steel furnace slag dust was performed and compared with those of cement paste and mortar with ground granulated blast furnace slag. When steel furnace slag dust was replaced with normal portland cement, setting time and flow value indicated to good results like as mortar with ground granulated blast furnace slag. However, mortar with steel furnace slag dust expressed to appreciably strength devaluation according to containing ratio, and did not indicate the pozzolanic reaction like as ground granulated blast furnace slag.

• Journal of the Korean Operations Research and Management Science Society
• /
• 제31권2호
• /
• pp.15-26
• /
• 2006

In reality, we can observe anomalous diffusion patterns of cycle-recycle or rejuvenation. Abrupt changes in the market environment such as sudden currency devaluation or change in government policy or those in marketing strategies such as drastic repositioning can lead to such atypical diffusion patterns. The authors present extended Bass models that incorporate effects of such abrupt changes of external factors into the hazard rate and the market potential. Using a set of compact-car data affected by a drastic change in the government policy, they illustrate the strengths of the proposed models.

• Proceedings of the Korean Institute of IIIuminating and Electrical Installation Engineers Conference
• /
• 한국조명전기설비학회 2003년도 학술대회논문집
• /
• pp.133-137
• /
• 2003

When a light is projected upon a material, part of its radiation energy is absorbed and the rest is reflected or transmitted according to the nature of the material. The molecules of the substance absorbing a light obtains the radiation energy to the wavelength of the light to make photochemical degradation by ultraviolet ray or thermal reactions like physical damage by infrared ray. The degree of damage by radiation energy varies to the substances of materials, the spectral power distribution of the light source and the duration of irradiation. Because the damage brings about a devaluation of material and once damaged, it is irretrievable, it is necessary to minimize the damage and conserve the native quality of a material by a protective lighting system. A measuring system was set up to measure the temperature rise of each sample by infrared radiation from light sources. And the temperature rise and temperature distribution by various infrared lamps were measured with varying time.

• Journal of Korean Academy of Nursing
• /
• 제27권3호
• /
• pp.531-540
• /
• 1997

The purpose of this study is to reinterpretate the history of nursing and health care from the view-point of post-structuralism. It has been emphasized that the development of modern health care has been due to the progressive efforts of medicine and to medical discoveries. Medicine has dominated the history of health care rather than nursing or other health professions. The present study adopts the post-structural method by Foucault, which tries to unite language and knowledge. Foucault examines "the institutionalization of knowledge and the power exerted thereby, with special reference to the devices of social regulation and their function over the madness, the disease, the crime, and the sexuality. " The concept of power in Foucault's writing is that it is exerted spontaneously in verbal behaviors of individuals through knowledge of everyday life such as definition of body or mind, sexuality and relationship of family. Therefore as to the problem of power, this study tries to understand the meaning of the health care history through an analysis of the formation of medical discourse. In order to have authority in a power relation, the medical professional asserts that medical discourse is the most scientific knowledge. The authority of medical professionals can be reinforced by the fact that male medical professionals outnumber female. Devaluation of nursing care is reinforced by the medicine which has the legitimate authority through use of the political skills.