• 한국유체기계학회 논문집
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• 제8권5호
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• pp.29-34
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• 2005

In this study, the effect of flow settling means on the performance of fan tester were numerically investigated by using a computational fluid dynamics (CFD). The airflow rate was calculated from the pressure differential across a flow nozzle in the measuring plane and the flow settling means were generally installed in the chamber of the fan tester to provide proper airflow patterns ahead of the measuring plane. The predicted nozzle differential pressures with uniform inlet velocities were compared with the values of the ANSI/AMCA 210-99 to verify the performance of the commercial CFD code CFX 5.6. The influence of flow settling means on the measurement of airflow rate in a fan tester were discussed with various porosities and inlet jet velocities. The results obtained show that the proper band of porosities exist to meet the AMCA standard in a specified inlet jet velocity.

• 한국유체기계학회 논문집
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• 제9권4호
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• pp.43-48
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• 2006

In this study, the effect of flow settling means on the performance of fan tester were numerically investigated by using a computational fluid dynamics(CFD). The airflow rate was calculated from the pressure differential across a flow nozzle in the measuring plane and the flow settling means were generally installed in the chamber of the fan tester to provide proper airflow patterns ahead of the measuring plane. The predicted nozzle differential pressures with uniform inlet velocities were compared with the values of the ANSI/AMCA 210-99 to verify the performance of the commercial CFD code CFX 5.6. The influence of flow settling means on the measurement of airflow rate in a fan tester were discussed with various porosities and inlet jet velocities. The results obtained show that the proper band of porosities exist to meet the AMCA standard in a specified inlet jet velocity.

• 환경영향평가
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• 제19권5호
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• pp.475-481
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• 2010

Lots of pollutants typically originating from urban transportation are accumulating on the paved surfaces during dry periods and are washed-off directly to the river during a storm. Also, paved surfaces are contributing to increase in peak flows and volume of stormwater flows. These are the main reasons why the water quality of rivers and lakes remain polluted and still below standards. Currently, several management practices are being applied in developed countries but the design standards are still lacking. This research was conducted to develop a treatment technology that can be useful to address the problems concerning runoff quality and quantity. A lab scale infiltration device consisting of a pretreatment tank and media zone was designed and tested for various flow regimes characterizing the low, average and high intensity rainfall. Based on the experiments, the high intensity flow resulted to increase in outflow event mean concentration (EMC) of pollutants, about twice as much as the average outflow EMC. However, 78 to 88% of the total suspended solids were captured and retained in the pretreatment tank because of sedimentation. The removal of heavy metals such as zinc and lead was greatly affected by the vertical placement of woodchip layer prior to the media zone. It was observed that the high carbon content (almost 50%) in the woodchip provided opportunity for enhancing its uptake of metal by adsorption. The findings implied that the reduction of pollutants can be greatly achieved by means of proper pretreatment to allow for settling of particles with a combination of using high carbon source media like woodchip and a geotextile mat to reduce the flow before filtering into the media zone and finally discharging to the drainage system.

• 경영과정보연구
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• 제37권2호
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• pp.187-207
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• 2018

본 연구는 회계 보수주의와 경영자 초과보상 사이의 음(-)의 관련성을 분석하고 이들의 관계가 회계성과에 대한 경영자 유인보상 강도가 높을수록 증가하는지에 대해 살펴본다. 이를 위해 2012년부터 2016년까지 한국 증권거래소의 상장기업 중 12월 결산 제조업만을 대상으로 총 2,755기업-연도를 최종 표본으로 분석에 활용하였다. 본 연구의 분석결과는 다음과 같다. 첫째, 회계보수주의와 경영자 초과보상은 통계적으로 유의적인 음(-)의 관련성이 있는 것으로 분석되었다. 이는 경영자 보상이 기업성과와 연계될 경우 경영자는 자신의 보상을 극대화하기 위해 자산이나 회계이익의 과대계상을 통하여 미래 현금흐름 추정치를 왜곡할 유인을 가진다. 이에 대해 회계 보수주의가 경영자의 회계선택을 제한하여 기회주의적 행위를 감소시킬 수 있기 때문에 경영자에게 지급되는 초과보상 역시 감소한 것으로 해석할 수 있다. 둘째, 회계보수주의와 경영자 초과보상의 음(-)의 관련성은 회계성과에 대한 경영자 유인보상 강도가 높을수록 증가한다는 실증결과를 발견하였다. 회계성과에 대한 경영자 유인보상 강도가 높을수록 경영자는 자신의 보상을 극대화하고자 회계성과에 대한 이익조정 유인을 가지며 초과보상을 획득할 가능성이 높다. 따라서 회계성과에 대한 경영자 유인보상 강도가 높다는 것은 초과보상으로 인한 사후정산문제가 심각해질 수 있다는 점을 의미한다. 이 경우 회계성과에 대한 경영자 유인보상 강도가 높을수록 경영자 보상계약에 있어서 보수주의의 역할 및 유용성은 더욱 커질 것이므로 보수주의와 초과보상에 대한 음(-)의 관련성이 더욱 증가한 결과로 해석된다. 본 연구는 Watts(2003)에 의해 이론적으로 제시된 경영자 보상계약에 대한 회계보수주의의 유용성과 관련하여 실증적 증거를 제시했다는 측면과 보수주의가 정보이용자들의 투자의사결정에 유용한 도구로 활용될 수 있다는 추가적인 근거를 제시했다는 점에서 의미가 있을 것이다.