• Journal of the Korea Society of Computer and Information
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• v.4 no.2
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• pp.155-163
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• 1999

This study is intended to analyze what trend the EVA technique recently actively studied shows according to the financial structure of the firm. As a result of analysis, it was found that the firm with the entire sum of its capitals depleted showed the negative value in both the EVA on the basis of operating profit and the EVA on the basis of cash flow from 5 years before its capitals were depleted. Especially, its EVA showed the negative value more strongly than the cash flow accruing by business activity. In analyzing the EVA of the firm with more than 1,500% of the debt to equity ratio, its EVA also showed the negative value from 5 years ago. But the firm with the good financial structure of the debt to equity of less than 35% showed the positive value in the EVA on the basis of its cash flow from 5 years ago. As can be seen from this result, the fact is that the firm can survive only when it raises its EVA through its structural change(re-engineering) and business innovation. Therefore, firms need to seek to turn their business philosophy or policy into the promotion of business innovation and business management emphasizing technology in order to improve their EVA indicators.

• YAKHAK HOEJI
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• v.34 no.5
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• pp.302-310
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• 1990

A study has been made of the Korean bentonite aqueous suspension contrast with American bentonite by means of XRD IR swelling, gel formation and rheogram at various conditions such as concentration, temperature and pH. The Korean bentonite was identified as montmorillonite clay containig a small proprotion of crystoballite and mordenite, and its swelling power were acceptable for requirements of Korean pharmacopeia regulations though its values were not satisfied. Korean bentonite swelled to 10 times and American one did to 15 times compared to its bulkiness of powder. The rheogram of Korean bentonite suspension reveals bulged pseudoplatic flow with yield value at higher concentration and pseudoplastic flow without yield value at lower concentration. The higher the concentration, the greater were the apparent viscosity and hysteresis loop. Korean bentonite suspension showed insignificant temperature dependence on both apparent viscosity and hysteresis loop and it was more temperature dependent on viscosity but less on hysteresis loop than those of American sample. The pH dependence was so high on viscosity that apparent minimum value was near pH 7 and maximum value at pH 3 or 7. The hysteresis loop appeared minimum over the pH range 5-7 and maximum near pH 3 or 11. The Korean bentonite was inferior to the American bentonite in swelling volume, gel formation, thioxotropy, however, it would be possible to improve the quality of Korean bentonite by developing the method of purification for bentonite clay.

• Proceedings of the Korea Committee for Ocean Resources and Engineering Conference
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• 2001.10a
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• pp.213-219
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• 2001

In this paper, particle velocity of slurry flow, a kind of solid-particle two phase flow, was measured by using a particle tracking velocimetry. Particles are modeled by sphere-shaped glass whose diameters are 3mm, 5mm, and 7mm At first, a particle which is falling in the water is captured and analyzed to give their free falling velocity. The falling velocity was very high up to about 4m/sec in the air, which needs special algorithm for the accurate measurement. For the upwelling slurry flow in the straight duct, there are some noises caused by cavity. However, the effect was so small that it does not affect the measurement of large particles. From the preliminary study of applying the PTV to measurement of particle movement in slurry flow, we could find out the optimum value of parameters: threshold value., searching area radius and correlation area size.

• Journal of KSNVE
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• v.5 no.3
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• pp.303-311
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• 1995

Tests on flow-induced vibration of inclined cylinders in uniform flow were performed in the cavitation tunnel at the Korea Instituteof Machinery and Metals. The test program was intended to investigate flow-induced vibration characteristic of the cylinders with three different inclined angles of 10$^\circ$, 20$^\circ$ and 30$^\circ$ and to estimate the fluid force coefficients acting on the cylinders. Important observations are as follows: 1) Numal drag is dominant compared with viscous drag for the inclined angle over 20.deg. and it has the value from 1.7 to 2.0 as was observed by other researchers. 2) Lift force coefficient has large value at the lock-in range determined by 4$\Theta/f_nD$<8. Measured maximum lift force coefficients at the inclined angle of 30.$^\circ$ and 20$^\circ$ were 0.9 and 0.4 respectively.

• Transactions of the Korean Society of Mechanical Engineers
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• v.16 no.4
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• pp.795-802
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• 1992

A numerical analysis is performed on the turbulent flow in the plain seal with injection. The parameters used in this study are as follows : Reynolds number, rotation speed, injection speed, clearance ratio, injection angle, and axial injection location. Flow pattern and leakage performance due to the variation of parameters are investigated. SIMPLER algorithm is used to solve the Navier-Stokes equation governing steady, incompressible turbulent flow and standard K- .epsilon. turbulent model is used to consider the turbulence effects. The leakage performance is significantly enhanced with injection. The increases of the injection flow rate and be rotation speed of the shaft cause the leakage performance to the increased. With the increase of the Reynolds number the leakage performance is diminished. At the injection angle of 90deg, the leakage coefficient has a minimum value. The pressure drop has a maximum value at axial center location but the injection location has little effect on the pressure drop. Clearance ratio has a significant effect on the pressure drop.

• Journal of Korea Society of Industrial Information Systems
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• v.13 no.1
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• pp.57-67
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• 2008

In this paper, we present an adaptive block matching motion estimation using optical flow. In the proposed algorithm, we calculate the temporal and spatial gradient value for each pixel value from tile differential filter, and estimate the optical flow which is used to decide the location and the size of the search region from the gradient values by least square optical flow algorithm. In particular, the proposed algorithm showed a excellent performance with fast and complex motion sequences. From the computer simulation for various motion characteristic sequences. The proposed algorithm shows a significant enhancement of PSNR over previous blocking matching algorithms.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.137-151
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• 2020

Purpose - The purpose of this study is to investigate whether financial analysts' cash flow forecasts mitigate the accrual anomaly. In addition, we examine whether the more accurate analysts' cash flow forecasts are the greater the decline of the accrual anomaly. Design/methodology/approach - Data used in the empirical tests are extracted through KIS-VALUE and FN-GUIDE, and the sample consists of firms listed on Korea Stock Exchange for 7 years from 2005 to 2011. We test the hypotheses using multiple regression analysis and we also estimate the regressions with the decile ranks of the explanatory variables to minimize the influence of outliers. Findings - We have failed to capture evidence that the provision of financial analysts' cash flow forecasts itself reduces the accrual anomaly. However, we find the accrual anomaly to be less severe when financial analysts provide more accurate cash flow forecasts. The findings are consistent in the regression models with the decile ranks as well as in the robustness tests that controlled the accruals quality. Research implications or Originality - This study contributes to the expansion of related studies in the Korea by providing empirical evidence partially that the financial analysts' cash flow forecasts mitigate the accrual anomaly.

• Journal of Electrochemical Science and Technology
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• v.13 no.2
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• pp.261-268
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• 2022

In this study, electrochemical treatment of urban wastewater with electrical conductivity of 1000 μS cm^-1 and chemical oxygen demand of 250 mg L^-1 was investigated using the variables of initial pH value, current density and flow rate. Electrocoagulation was used, in which aluminum and stainless steel were selected, as the electrochemical treatment process. The electrocoagulation process was operated in continuous mode. The data obtained in experimental studies show that the best COD removal efficiency occurred in experiments where the initial pH value was 6. The increase in current density from 5 A to 15 A decreased the removal efficiency from 79 to 67%. The increase in flow rate under constant current density also reduced the efficiency of removal as expected. In experiments in which current density and flow rate were examined together, the increase in flow rate allowed the application of higher current densities. This situation led to considerable reductions in energy consumption values, even if the COD removal efficiency did not significantly increase. The high COD removal obtained with the use of high flow rate and high current density indicates that the electrocoagulation process can be used for high flow rate municipal wastewater treatment.

• Korean Journal of Food Science and Technology
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• v.21 no.1
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• pp.75-79
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• 1989

The rheological properties of sugar and cocoa particle suspensions in cocoa butter under molten condition were analyzed with Haake rotationary viscometer. Both suspensions had yield value and showed rheopexy at low shear rate and thixotropy at high shear rate. Flow behaviors of the suspensions were analyzed with modified Casson model. Casson viscosity and yield value increased with increasing the concentration of sugar and cocoa particles. There was an obvious dependence of the Casson viscosity and yield value on the particle size distributions that was represented by the Sauter mean diameter of the particles. Casson viscosity and yield value of cocoa butter-sugar suspension increased with increasing the fineness of sugar particle crystal. With increasing the fineness of cocoa particle a decreasing Casson viscosity of cocoa butter-cocoa particle suspension was achieved, but the yield value did not change significantly with cocoa particle size. Therefore, it was predicted that the best rheological properties of chocolate could be obtained with the combination of coarse ground sugar $(d=36.30{\mu}m)$ and fine ground cocoa particle $(d=14.81{\mu}m)$ within the studied range.

• Journal of the Korean Society of Industry Convergence
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• v.23 no.2_2
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• pp.199-207
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• 2020

These days, many different types of valves are developed in the industrial area according to their use purpose. Multiple kinds of valves are installed to control a flow and pressure of the pipe conveying fluid. Valves serve as critical roles in land plants such as power plants. The performance of equipment varies depending on valve characteristics. In this study, the internal flow analysis on Cone-type valve is conducted to analyze flow field and secure a value of the flow coefficient Cv. According to the internal flow analysis, when the flow distribution of the middle cross-section of valve was open 100%, flow field was relatively and smoothly taken out. If it was open 50%, flow recirculation region increased and a little complex flow field occurred. Unlike ball valve or butterfly valve, this valve had flow recirculation in its outlet depending on a valve opening amount. Therefore, it was found that there was no flow recirculation in the outlet of Cone-type valve.