• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.641-649
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• 2020

The study examines the effect of environmental factors on the international harmonization process of accounting on small and medium enterprises in Vietnam. These factors include legal environment, business environment, and cultural environment. The data is collected by a survey of 100 accountants and 100 auditors on the factors that affects the international harmonization process of accounting. The T-Tests indicate differences between the answers of the accountants and auditors. First, for the accountants, legal environment has the biggest effect on the harmonization process of accounting; while on the auditors, business environment has the biggest influence. Second, while the accountants consider costs higher than benefits in the harmonization process of accounting, the auditors assume that benefits are superior to costs that businesses spend. Third, both the accountants and the auditors indicate that the harmonization process of accounting should not be applied for all small and medium enterprises. From the study results, the author has given a different evaluation method that Vietnam should implement for international harmonization with the required adjustments as per the suitability with the status of businesses in Vietnam. The process of harmonization in accounting practices should not be indiscriminately applied to all the small and medium enterprises either.

• Journal of the Korean Ceramic Society
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• v.53 no.1
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• pp.63-67
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• 2016

Mineral hydrate is a new insulation material that compensates for the defects of existing materials. Mineral hydrate is made of inorganic ingredients; therefore, it is nonflammable. The porous structure of mineral hydrate makes the material lightweight and insulating. Mineral hydrate insulation and similar products have been studied and manufactured in Korea and abroad. However, these insulation materials need to improve in terms of strength. In this study, basalt fiber was used to enhance the strength. In order to observe the property changes, compressive strength, heat conductivity, and specific gravity were measured and XRD pattern analysis was performed. These tests confirmed that basalt fiber was effective at improving the strength and lowering the heat conductivity of mineral hydrate insulation.

• Korean Journal of Child Studies
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• v.30 no.2
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• pp.71-95
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• 2009

This study investigated relationships among infant development, teacher's sensitivity, home literacy environment, and infant-teacher interaction in the child care setting. Verbal and behavioral interactions between 30 2-year-old infant-teacher pairs were video-recorded during free play activities; teachers' sensitivity was observed by trained observers; infant development was assessed by teachers; data on the early home literacy environment were gathered through maternal self-reported questionnaires. Data were analyzed by descriptive statistics, t-tests, and correlation analyses. Results indicated that boys showed more naming; girls showed more physical contact with teachers. Infants high in overall developmental level showed more behavioral interaction with teachers. Teacher's sensitivity correlated positively with behavioral imitating and negatively with questioning and nodding. Verbal interaction in the home correlated positively with nodding.

• Proceedings of the KIEE Conference
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• 1998.07e
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• pp.1806-1808
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• 1998

Tests of pilot-scale plasma DeSOx-DeNOx system using pulsed streamer corona were carried out. The system consists of the reactor with wire-plate electrodes the $30kW_{max}$. MPC type pulse generator, and $1MW_{th}$ pulverized coal combustor as a flue gas source. $NH_3$ and $C_2H_4$ were used to enhance the removal rate. The experimental result on the removal efficiency of SOx/NOx and on the effect of the additives was presented in this paper.

• Journal of the Korean Society for Precision Engineering
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• v.33 no.10
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• pp.781-787
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• 2016

We introduce FEST (Flight Environment Simulation Test) procedures for precise guided missiles to reliably improve systems. Flight vibration specification was established based on power spectral density curves calculated from flight test data of a high speed precise guided missile. A FEST pre-profile was developed according to flight vibration specification and delivered to a precise guided missile assembly. Vibration responses were measured by installing accelerometers on electronic components vulnerable to dynamic forces. The FEST profile was adjusted by comparing the vibration responses and the flight vibration specification. Subsequently, the FEST profile was repeatedly modified through trial and error, because the responses were similar to the flight environment. The modified FEST profile enabled performance testing of assembled precise guided missiles under simulated flight conditions on the ground, where unexpected errors could be corrected before the flight tests, leading to cost and risk reduction in the development of the precise guided missile system.

• Journal of the Korean Society for Precision Engineering
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• v.21 no.4
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• pp.148-153
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• 2004

It is well-known that the mechanical behavior of fiber-reinforced composites under hydrostatic pressure environment is different from that of atmospheric pressure environment. It is also known that the mechanical behavior of fiber-reinforced composites is affected by a strain rate. In this work, we investigated the effect of strain rate on the compressive elastic modulus, fracture stress, and fracture strain of carbon/epoxy composites under hydrostatic pressure environment. The material used in the compressive test was unidirectional carbon/epoxy composites and the hydrostatic pressures applied was 270㎫. Compressive tests were performed applying three strain rates of 0.05％/sec, 0.25％/sec, and 0.55％/sec. The results showed that the elastic modulus increased with increasing strain rate while the fracture stress was little affected by the strain rate. The results also showed that the fracture strain decreased with increasing strain rate.

• Korean Journal of Veterinary Service
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• v.32 no.4
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• pp.381-383
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• 2009

From Oct. 2008 to Oct. 2009, 619 livestock products sold in Incheon were examined for melamine contamination. HPLC was used to detect the melamine concentration from various products. $C_{18}$ column $(3.9\times150mm,\;4{\mu}m)$ was applied with a phase composed of 10mM citric acid and 10mM sodium octane sulfonate : acetonitrile (in ratio 90:10) pumped isocratically at 1.0ml/min. Melamine was not detected from any of the products at the level of LOD 0.03mg/kg and LOQ 0.08mg/kg, suggesting that no melamine contamination was ascertained in livestock products in Incheon area. However, further tests should be done to detect other melamine analogues for the evaluation of toxicity and safety of melamine and cyanuric acid in the future.

• Journal of Institute of Control, Robotics and Systems
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• v.5 no.5
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• pp.622-629
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• 1999

This paper discusses a real time multi-tasking system model and a development environment for an elevator control system. Recently, as the elevator systems become large-scaled and operate with high speed, there are lots of software tasks to be processed with time constraints. Thus, the control systems are designed with distributed control structure and characteristics of typical real time systems. For stuructural design of such real time system, we introduce a multi-tasking model based on a real time operating system model and an software development environment based on virtual protopyping which simulates real system operation in the cross development of a new elevator system with distributed control structure and its system reliability can be verified through numerous field tests.

• Proceedings of the Korean Geotechical Society Conference
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• 2005.03a
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• pp.583-588
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• 2005

In this study, a concrete faced rockfill dam constructed by stages was numerically analyzed, and the numerical results were compared with in situ measurements. The simple incremental elastic and isotropic hyperbolic model was employed to characterize the nonlinear deformation behavior of rockfill material and computational procedure followed construction sequence. A series of large triaxial tests for rockfill material were carried out to obtain mechanical input parameters. According to the analysis results, relative great additional deformation was introduced at the surface of stage-I dam body due to the loading by stage-II construction. The results reveal that numerical analysis can effectively simulate the construction processes, and some meaningful insights about the behavior of CFRD during construction were gained.

• Korean Journal of Veterinary Research
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• v.47 no.4
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• pp.409-415
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• 2007

An eight years old female barbary sheep (Ammotragus lervia), which bred at the Gwangju Uchi Park Zoo had shown anorexia, depression, respiratory problem for several weeks after parturition. In necropsy, extensive necrotizing pneumonia was found with severe immunocytes infiltration in the alveolar spaces and bronchioles. Pulmonary pleura were thickened with fibrin and inflammatory cells. Bacteria were isolated from lung and identified as Streptococcus equi subsp. zooepidemicus (SEZ) by biochemical tests and PCR on sodA and gusA genes, though seel gene was not detected. Isolation of zoonotic SEZ in public place such as a zoo should be emphasized for the public health mangagement.