• Korean Business Review
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• v.22 no.2
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• pp.61-86
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• 2009

The purpose of this article is to investigate the effects of cash flow and accrual, which are the elements of earnings, and those of the elements of cash flow and accrual on the consistency of cash flow and firm's value. We analyzed 4 kinds of regression models, of which the independent variables are this period's cash flow, the elements of cash flow, accrual, and the elements of accrual, and the dependent variables are the next period's cash flow, and the stock price at the end of financial statements disclosure months, respectively. The sample firms were the manufacturing companies listed on the Stock Exchange 1980 through 2006, of which the fiscal year ended in December. And, the results of the analyses are as follows: Cash flow and accrual are shown to have significant relationships with cash flow consistency and the evaluations of firms' value. And, the elements of cash flow or accrual proved to have more influence than the total amount of them, on cash flow consistency and the evaluation of firms' value. Also, the results present that some of the elements of cash flow and accrual differently affect cash flow consistency and the evaluation of firms' value. Accordingly, this study indicates that each of the elements of cash flow and accrual needs to be considered respectively rather than the total amount of them, in the case that cash flow and accrual are used in the decision-making concerned with the forecast of cash flow and the evaluation of firms' value. This study also shows that each element of cash flow and accrual needs to be used differently for cash flow forecast and the evaluation of firms' value.

• Korea-Australia Rheology Journal
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• v.21 no.1
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• pp.47-58
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• 2009

We have investigated the transient behavior of 1D fully developed Poiseuille viscoelastic flow under finite pressure gradient described by the Oldroyd-B and Leonov constitutive equations. For analysis we employ a simple $2^{nd}$ order discretization scheme such as central difference for space and the Crank-Nicolson for time approximation. For the analysis of the Oldroyd-B model, we also apply the analytical solution, which is obtained again in this work in terms of elementary solution procedure simpler than the previous one (Waters and King, 1970). Both models demonstrate qualitatively similar solutions, but their eventual steady flowrate exhibits noticeable difference due to the absence or presence of shear thinning behavior. In the inertialess flow, the flowrate instantaneously attains a large value corresponding to the Newtonian creeping flow and then decreases to its steady value when the applied pressure gradient is low. However with finite liquid density the flow field shows severe fluctuation even accompanying reversals of flow directions. As the assigned pressure gradient increases, the flowrate achieves its steady value significantly higher than its value during oscillations after quite long period of time. We have also illustrated comparison between 1D and 2D results and possible mechanism of complex 2D flow rearrangement employing a previous solution of [mite element computation. In addition, we discuss some mathematical points regarding missing boundary conditions in 2D modeling due to the change of the type of differential equations when varying from inertialess to inertial flow.

• Journal of The Institute of Information and Telecommunication Facilities Engineering
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• v.8 no.4
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• pp.170-181
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• 2009

When a slow-moving vehicle occupies one of the lanes of a multi-lane highway, it often causes queuing behind, unlike one is caused by an actual stoppage on that lane. This happens when the traffic flow rate upstream from the slow vehicle exceeds a certain critical value. This phenomena is called as the Moving Bottleneck, defined by Gazis and Herman (1992), Newell (1998) [3], and Munoz and Daganzo (2002), who conducted the flow estimates of upstream and downstream and considered slow-moving vehicle speed and the flow ratio exceeding slow vehicle and the microscopic traffic flow characteristics of moving bottleneck. But, a study of delay on moving bottleneck was not conducted until now. So this study provides a average delay time model related to upstream flow and the speed of slow vehicle. We have chosen the two-lane highway and homogeneous traffic flow. A slow-moving vehicle occupies one of the two lanes. Average delay time value is a result of AIMSUN[9], the microscopic traffic flow simulator. We developed a multiple regression model based on that value. Average delay time has a high value when the speed of slow vehicle is decreased and traffic flow is increased. Conclusively, the model is formulated by the negative exponential function.

• The Journal of Information Systems
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• v.30 no.1
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• pp.1-20
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• 2021

Purpose The purpose of this study is to deduct the motivative factors such as perceived value, trust, innovative resistance and flow from the pervious studies and to examine the effect of the motivative factors in the continued use of convenient payment service. Design/methodology/approach This study made a design of the research model by integrating the factors deducted from the Value-based Adoption Model and the Innovative Resistance Model with the factors deducted from the Flow Theory. Findings Results showed that perceived value had a significant effect on trust and innovative resistance. Moreover, trust had a significant effect on flow and continued use. Finally, innovative resistance and flow had a significant effect on continued use. However, the research model in this study was derived from a behavioral point of view, therefore, this model needs to combine the various factors of related fields.

• Proceedings of the Korean Geotechical Society Conference
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• 2010.09a
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• pp.60-68
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• 2010

In this study, the seepage flow monitoring method by hydaulic head loss rate graph was developed for the purpose of monitoring the seepage flow from the see side or from the lake on sea dike in which seepage force was varied periodically. The hydraulic head loss rate was defined in this method. The value of the rate is in the range from 0 to 1. the value of 0 means perfectly free flow of seepage. the value of 1 means perfect waterproofing. The value of coefficient of determination in the hydraulic head loss rate graph closer to 1 means that the seepage flow way is stable. The value of coefficient of determination in the hydraulic head loss rate graph closer to 0 means that the hole may exist or the piping may be in the progress. The pore water pressure data measured in Saemangeum sea dike was analyzed with the developed method The result showed that the variation of seepage flow state was detected sensitively by this method and the interception effect of sea dike could be estimated quantitatively.

• Journal of the Korean Society of Clothing and Textiles
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• v.30 no.8
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• pp.1188-1198
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• 2006

This study recognizes that individual's experience is important in change over Internet fashion consumers to Internet users, and find out fashion consumer's flow experience in Internet shopping of the fashion merchandise. Also, the purpose of this study is to analyze whether flow experience and perceived utilitarian value have an effect on Internet purchase intention of the fashion merchandise. To fulfill this objectives, a survey was conducted out from June 20 to July 30 in 2005, and an subject of study was married women aged from 20s to 30s in purchase experience of the fashion merchandise to Internet shopping malls. Data collected over the Internet, and analyzed the 306 subjects. The statistical analysis methods was frequency analysis, reliability analysis, factor analysis, multiple regression analysis. 3 hypotheses were accepted, the result of this study were as follows: First, a married women aged from 20s to 30s in purchase experience of the fashion merchandise to Internet shopping malls were skilled Internet enough to regarding Internet shopping as an easy thing, and was challenged in Internet activity. Their Internet skills, challenges and interaction had an effect on flow experience and perceived utilitarian value. Therefore, the more Internet skills, challenges. and interaction were higher, the more flow and utilitarian value about Internet shopping was higher. Second, a married women aged from 20s to 30s were high-purchased group of the fashion merchandise to Internet shopping malls, and had a repurchase intention in Internet shopping mall within the purchase experience of the fashion merchandise. Their flow experience and perceived utilitarian value had an effect on Internet purchase intention of the fashion merchandise. Therefore, the more flow experience and perceived utilitarian value were higher, the more Internet purchase intention of the fashion merchandise was higher.

• Korean Journal of Construction Engineering and Management
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• v.5 no.5 s.21
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• pp.101-108
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• 2004

A construction process consists of value adding activities and non-value adding activities, necessary or unnecessary. If construction personnel can eliminate inefficient and/or unnecessary activities within the process, they may have a great opportunity to improve their construction process. The Product Process Analysis (PPA) technique, which was developed in the manufacturing industry, can be applied for identifying wastes in the construction process and ultimately improving the process itself. It provides useful tools, such as a process chart worksheet and flow diagram, for mapping the flow of construction activities with predetermined standardized symbols. These tools make people understand the flow of activities more easily, identify value adding/non-value adding activities within the process, and areas where the process can be improved. The example applications of PPA are demonstrated in the paper through the case studies implemented on the construction process of structural steel. The results of case studies indicate that PPA technique was effective at identifying and removing wastes in the steel construction process. It is also found that PPA technique is more effective for improving highly repetitive construction processes.

• Proceedings of the Korean Nuclear Society Conference
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• 1995.10a
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• pp.475-479
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• 1995

During the hypothetical loss of coolant accident in the nuclear power plant the emergency core cooling water could not penetrate to the reactor core when the steam flow rate from the reactor core exceeds CCFL (Countercurrent flow limitation). The CCFL generated by earlier investigators are developed under the steady gas flow. However the flow instability in the reactor loop could generate oscillatory steam flow, hence their applicability under oscillating flow should be investigated. In this work, an experimental investigation of countercurrent flow in the vertical flow channel has been conducted under oscillatory gas flow. Pulsation of gas under oscillatory flow disturbs the flow pattern significantly and prevents flooding (CCFL) when its minimum value is less than the threshold gas flow rate value.

• The Korean Journal of Physiology
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• v.5 no.1
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• pp.59-69
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• 1971

Studies were undertaken on the changes in the renal blood flow by relating them with the alterations in the amplitudes in the rheogram of rabbits. The changing pattern of the electrical conductivity was recorded by means of the needle electrodes inserted into the kidney and the surrounding aluminium foil which was grounded. The Impedance Rheograph manufactured by the Narco Company was used. The small artifact which persisted after ligation of the renal vessels was subtracted from the value obtained in each pulsatile wave in the rheogram. The animals were nembutalized intravenously, 30 mg/kg. A plastic canule was inserted into the carotid artery and the arterial blood pressure was monitored continuously with the pressure transducer connected to the physiograph. Stepwise bleedings were performed on the animal. The first bleeding was between 13 to 18 ml in the amount, and it was folowed by consecutive hemorrhages, 5 or 10 ml each time. The total amount of bleeding was summed as much as 1.5-2% of the body weight. Two minutes fter each bleeding th arterial blood pressure, ECG and the rheogram were taken. That was the necessary time to obtain the stabilized picture of each parameter. After closing the bleeding process, the shed blood was retransfused into the animal and the response in the renal blood flow was observed as well as the arterial blood pressure. Particularly the presence or absence of the autoregulatory mechanism in the situation of the hemorrhage was also studied. The results obtained were as follows: 1. In 7 cases out of 22, that was about one third of the total number of experiments, the autoregulatory mechanism of the renal blood flow persisted even in acute hemorrhage, and the decreases in the renal blood flow were less than 10% of the control values even when the arterial blood pressure dropped to 66-87% of the original value obtained before the bleeding. 2. Because of the stepwise bleeding the exact blood pressure at which the renal blood flow reduced as much as one third of the control value could not be obtained. However, the results revealed that the approximate pressure, expressed as percentage of the control value, was 50-60% in 3 cases, 61-70% in 4 cases and 71-80% in 8 cases. In one case the decrease in the renal blood flow exceeded one third of the control value before the pressure dropped to 80% of the control. 3. In 19 cases the decreases in the renal blood flow exceeded one half of the control values by hemorrhage. Then the arterial blood pressure revealed less than 40% of the control value in 6-cases. In 2 cases the pressure was 51-60% of the control pressure. In 5 cases the range of bleed pressure was 61-70%, and in e remaining 6 cases the pressure ranged from 71 to 80% of e control value. 4. Out of 15 cases of retransfusion after definite decreases in the renal blood flow loller·ing the hemorrhage, 9 cases restored their renal blood flow. On the contrary 6 cases showed low values even when the shed blood was retransfused. 5. Theories concerning the mechanism of the autoregulation of the renal blood flow were reviewed for the purpose of explanation of the results obtained. However, there are much to be done before greater satisfaction

• Journal of information and communication convergence engineering
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• v.18 no.4
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• pp.239-244
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• 2020

This study analyzed the influencing factors of learning engagement and teaching presence in online programming practice classes. The subjects of this study were students enrolled in an industrial specialized high school, who practiced creating Arduino circuits and programming using a web-based virtual practice tool called Tinkercad. This research adopted a tool that can measure task value, learning flow, learning engagement, and teaching presence. Based on this analysis, learning flow had a mediating effect between task value and online learning engagement, as well as between task value and teaching presence. Increasing learning engagement in online classes requires sensitizing the learners about task value, using hands-on platforms available online, and expanding interaction with instructors to increase learning flow of students. Furthermore, using virtual hands-on tools in online programming classes is relevant in increasing learning engagement. Future research tasks include: confirming the effectiveness of online learning engagement and teaching presence through pre- and post-tests, and conducting research on various practical subjects.