• Journal of Electrical Engineering and Technology
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• v.10 no.4
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• pp.1674-1681
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• 2015

This paper presented an improved analytical method for calculating armature-reaction field in the surface-mounted permanent magnet machines accounting for opening slots. The analytical model is divided into two types of subdomains. The current of the armature is centralized in the center of the slots. The field solution of each subdomain is obtained by applying the interface and boundary conditions of the model. Two 30-pole/36-slot prototype machines with different slot-opening width are used for validation. The FE (finite element) results confirm the validity of the analytical results with the proposed model. The investigation shows that the wider the slot-opening width is, the smaller the peak value of radial and circumferential components of flux density, and the analytical armature-reaction field produced by centralized current in the slots is similar with the armature-reaction field produced by distributed current in the slots in the FE.

• Journal of Electrical Engineering and Technology
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• v.10 no.3
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• pp.1025-1034
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• 2015

This paper presented an improved analytical method for calculating the open-circuit magnetic field in the surface-mounted permanent magnet machines accounting for slots and eccentric magnet pole. Magnetic field produced by radial and parallel permanent magnet is equivalent to that produced by surface current according to equivalent surface-current method of permanent magnet. The model is divided into two types of subdomains. The field solution of each subdomain is obtained by applying the interface and boundary conditions. The magnet field produced by equivalent surface current is superposed according to superposition principle of vector potential. The investigation shows harmonic contents of radial flux density can be reduced a lot by changing eccentric distance of eccentric magnet poles compared with conventional surface-mounted permanent-magnet machines with concentric magnet poles. The FE(finite element) results confirm the validity of the analytical results with the proposed model.

• Computers and Concrete
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• v.12 no.3
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• pp.351-375
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• 2013

Post-punching resistance of a flat slab can help redistribute the gravity loads and resist progressive collapse of a structure following initial damage. One important difficulty with accounting for the post-punching strength of a slab is the discontinuity that develops following punching shear. A numerical simulation technique is proposed here to model and evaluate post-punching resistance of flat slabs. It is demonstrated that the simulation results of punching shear and post-punching response of the model of a slab on a single column are in good agreement with corresponding experimental data. It is also shown that progressive collapse due to a column removal (explosion) can lead to punching failure over an adjacent column. Such failure can propagate throughout the structure leading to the progressive collapse of the structure. Through post-punching modeling of the slab and accounting for the associated discontinuity, it is also demonstrated that the presence of an adequate amount of integrity reinforcement can provide an alternative load path and help resist progressive collapse.

• Proceedings of the Computational Structural Engineering Institute Conference
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• 2003.04a
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• pp.77-84
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• 2003

In this paper, the refined plastic-hinge analysis accounting for the effect of strain reversal caused by non-proportional loading is developed. This analysis accounts for material and geometric nonlinearities of the structural system and its component members. Moreover, the problem, conventional refined plastic-hinge analyses have underestimated the strength of structures subjected to non-proportional loading, is overcome. The modified stiffness degradation model approximating the effect of strain reversal is discussed in detail. The proposed analysis is verified by the comparison of the finite element analysis. A case study shows that the effect of strain reversal is a very crucial element to be considered in second-order plastic-hinge analysis. The proposed analysis is shown to be an efficient, reliable tool ready to be implemented into design practice.

• Journal of Korean Institute of Industrial Engineers
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• v.43 no.1
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• pp.30-38
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• 2017

Contingent convertible (Coco) bonds have been issued in 2009 after financial crisis for improvement of capital structure in international banks. With more focuses on coco bonds in financial market, academic fields have paid attention to the instrument for optimal structure for issuers and rational pricing methodologies. However, there is a crucial discrepancy in prevailing pricing model and their target subjects. Though most of the coco bonds have been issued based on accounting triggers, many of existing models are based on market prices and therefore exhibit limitations in practical use. In this paper, a more practical pricing method for accounting triggered coco bonds is proposed using stochastic equity ratio process. Empirical results tested on coco bond issued by JB financial group supported the proposed approach with favorable performance in tracking actual market prices.

• Proceedings of the Korean Information Science Society Conference
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• 2005.11b
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• pp.514-516
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• 2005

CBD(Component Based Development)는 장기간에 걸쳐 발전된 소프트웨어 개발의 한 형태이며, 이미 표준화되거나 공인되지 않았지만 실제로 모든 기업들은 컴포넌트를 나름대로 제작하거나 이미 잘 개발되어진 컴포넌트를 재사용하여 자체 프로젝트에 재활용하므로써 최소의 개발비로 표준화를 추구하는 한편 최대의 기능과 신속한 개발로 소프트웨어의 품질과 생산성 향상을 도모하고 있다. 본 논문에서는 레거시 시스템을 활용하여 컴포넌트로 되어 있지 않은 프로그램을 컴포넌트화 함은 물론 기존 애플리케이션에 존재하는 컴포넌트를 래핑하여 재사용 가능한 서비스를 생성, 재공하기 위한 CBD 기반의 회계처리 응용 시스템을 설계 및 구현한다. 제안된 회계처리 응용 시스템 APAS(Accounting Process Application System) 모델은 시스템 구축 개발 기간의 단축과 관리 및 유지보수를 쉽게 하여 업무의 효율성을 높이고, 레거시 시스템을 재활용하여 신규 개발시 우려되는 위험도를 낮추어 소프트웨어 생산성 제고 효과도 얻을 수 있다.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.21 no.47
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• pp.277-288
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• 1998

In this paper, checking out a various problems in the accounting and the allocation of the common cost in the management of apartment in order to find out the right way of the management, I have tried to build a standard management system for the apartment and study the effect expected by the computerizing. To develop the software to computerize the management of the apartment, which is the main task of this paper, I have checked out a various problems and then computerized a standard system to better the unreliable management and somewhat doubtful accounting process and correct the inaccuracy in the allocation of the common cost.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.8
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• pp.81-91
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• 1983

In this study the methods of the overhead standard setting and the overhead variance analysis, which raise problems especially in business practice in case that small businesses introduce the standard cost accounting system, were examined by hypothetical examples. As the result of this study small businesses are advised to take the following in setting the overhead cost. (1) To divide the mixed cost into variable overhead and fixed overhead, it is desirable to take Beast square method. (2) In setting the overhead standard, it is desirable to fake the flexible budget system and to make a budget by the inspection method, after dividing the overhead into variable overhead and fixed overhead. (3) After dividing the overhead variance into variable overhead variance and fixed overhead variance, it is desirable to analyze them as follows. (A) Variable overhead variance is analyzed into spending variance and efficiency variance. (B) Fixed overhead valiance is analyzed into budget variance and denominator variance.

• Proceedings of the Computational Structural Engineering Institute Conference
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• 2001.10a
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• pp.319-326
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• 2001

In this paper, 3-D frame design using refined plastic-hinge analysis accounting for local buckling is developed. This analysis accounts for material and geometric nonlinearities of the structural system and its component members. Moreover, the problem associated with conventional refined plastic-hinge analyses, which do not consider the degradation of the flexural strength caused by local buckling, is overcome. Efficient ways of assessing steel frame behavior including gradual yielding associated with residual stresses and flexure, second-order effect, and geometric imperfections are presented. In this study, a model consisting of the width-thickness ratio is used to account for local buckling. The proposed analysis is verified by the comparison of the LRFD results.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.18 no.33
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• pp.173-183
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• 1995

The Objective of the study was to determine the usefulness of human resource accounting(HRA) information in assisting financial analysis in their investment decisions. The objective achieved by an investigation through which the reporting of HRA, combined with demographic factors that are independent or interactive, affects the decisions of financial analysts regarding the estimation of the market price of a hypothetical company's common stocks. Two kinds of research were conducted to increase the reliability of the study at the same time. Two or three sets of financial statement were prepared. Each consists of balance sheet and income statement. The actual financial statement was modified to exclude personal bias and opinion.