• Title/Summary/Keyword: Frame body

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A Kinematic Analysis of Uchi-mata(inner thigh reaping throw) by Kumi-kata types in Judo (유도 맞잡기 타입에 따른 허벅다리걸기의 Kinematic 분석[I])

  • Kim, Eui-Hwan;Cho, Dong-Hee;Kwon, Moon-Seok
    • Korean Journal of Applied Biomechanics
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    • v.12 no.1
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    • pp.63-87
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    • 2002
  • The purpose of this study was to analyze the kinematic variables when Uchi-mata(inner thigh reaping throw) performing by Kumi-kata(engagement position, basic hold) types A, B(A: grasping part-behind neck lapel, B: chest lapel) in Judo with three dimensional analysis technique DLT method by videography. The subjects were four male judokas who have been training in Yong-In University(YIU), on Korean Representative level and Uchi-mata is their tokui-nage(favorite technique), the throwing form was filmed on two S-VHS 16mm video camera( 30frame/sec. Panasonic). Kinematic variables were temporal, posture, and COG. The data collection was performing by Uchi-mata. Six good trials were collected for each condition (type A, B) among over 10 trials. The mean values and the standard deviation for each variable were obtained and used as basic factors for examining characteristics of Uchi-mata by Kumi-kata types. The results of this analysis were as follows : 1) Temporal variables The total time elapsed(TE) by Uchi-mata of types A, B were 1.45, 1.56 sec. respectively. Types A shorter than B. 2) Posture variables In performing of Uchi-mata, the range of flexion in type A, left elbow was $45^{\circ}$ and B was $89^{\circ}$ from Event 2(E2) to Event 6(E6). Type A and B were quite different in right elbow angle in Event1(E1). Left shoulder angle of type A was extended and type B was flexed in E4. Both types right shoulder angles were showed similar pattern. Also both hip angles(right/left) were showed similar pattern. When type A performed Uchi-mata the knee-angle of supporting foot showed $142^{\circ}$in the 1st stage of kake phase[KP], and extended to $147^{\circ}$in the 2nd stage of KP. And the foot-ankle angle of supporting foot showed $83^{\circ}$in the 1st stage of KP, and extended to $86^{\circ}$in the 2nd stage of KP. moreover, The knee angle of attacking foot showed $126^{\circ}$in the 1st stage of KP, and extended to $132^{\circ}$in the 2nd stage of KP, and the foot-ankle angle of attacking foot showed $106^{\circ}$in the 1st stage of KP, and extended to $121^{\circ}$in the 2nd stage of KP. When type B performed Uchi-mata the knee-angle of supporting foot showed $144^{\circ}$in the 1st stage of KP, and extended to $154^{\circ}$in the 2nd stage of KP. And the foot-ankle angle of supporting foot showed $83^{\circ}$in the 1st stage of KP, and extended to $92^{\circ}$in the 2nd stage of KP. moreover, The knee angle of attacking foot showed $132^{\circ}$in the 1st stage of KP, and extended to $140^{\circ}$in the 2nd stage of KP, and the foot-ankle angle of attacking foot showed $103^{\circ}$in the 1st stage of KP, and extended to $115^{\circ}$in the 2nd stage of KP. During Uchi-mata performing, type A showed pulling pattern and type B showed lift-pulling pattern. As Kumi-kata types, it were different to upper body(elbow, shoulder angle), but mostly similar to lower body(hip, knee, ankle angle) on both types. 3) C. O. G. variables When the subjects performed Uchi-mata, COG of type A, B up and down in vertical aspect was 71cm, 73.8cm in height from the foot in the 2nd stage of KP. As Kumi-kata types, it were different on medial-lateral direction aspect but weren't different in Kuzushi phase on vertical direction aspect.

High Resolution MR Images from 3T Active-Shield Whole-Body MRI System (3T 능동차페형 전신 자기공명영상 장비로부터 얻어진 고해상도 자기공명영상)

  • Bo-Young Choe;Sei-Kwon Kang;Myoung-Ja Chu;Hyun-Man Baik;Euy-Neyng Kim
    • Investigative Magnetic Resonance Imaging
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    • v.5 no.2
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    • pp.138-148
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    • 2001
  • Purpose : Within a clinically acceptable time frame, we obtained the high resolution MR images of the human brain, knee, foot and wrist from 3T whole-body MRI system which was equipped with the world first 37 active shield magnet. Materials and Methods : Spin echo (SE) and Fast Spin Echo (FSE) images were obtained from the human brain, knee, foot and wrist of normal subjects using a homemade birdcage and transverse electromagnetic (TEM) resonators operating in quadrature and tuned to 128 MHz. For acquisition of MR images of knee, foot and wrist, we employed a homemade saddle shaped RF coil. Topical common acquisition parameters were as follows: matrix=$512{\times}512$, field of view (FOV) =20 cm, slice thickness = 3 mm, number of excitations (NEX)=1. For T1-weighted MR images, we used TR = 500 ms, TE = 10 or 17.4 ms. For T2-weighted MR images, we used TR=4000 ms, TE = 108 ms. Results : Signal to noise ratio (SNR) of 3T system was measured 2.7 times greater than that of prevalent 1.5T system. MR images obtained from 3T system revealed numerous small venous structures throughout the image plane and provided reasonable delineation between gray and white matter. Conclusion The present results demonstrate that the MR images from 3T system could provide better diagnostic quali\ulcorner of resolution and sensitivity than those of 1.5T system. The elevated SNR observed in the 3T high field magnetic resonance imaging can be utilized to acquire images with a level of resolution approaching the microscopic structural level under in vivo conditions. These images represent a significant advance in our ability to examine small anatomical features with noninvasive imaging methods.

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Pornographic Animation's Sexuality through Japanese Sex Culture (일본의 성문화를 통해 본 포르노그래피 애니메이션의 선정성)

  • Choi, Eun-Hye;Oh, Jin-Hee
    • Cartoon and Animation Studies
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    • s.36
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    • pp.281-302
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    • 2014
  • Human beings have advanced to release instinctive desire. Among the human desires, sexual desire is classed as a basic desire with appetite and has been expressed in many ways from prehistoric times to present. Despite the social and ethical restriction, expression of sexual image has been evolved with change of time and medium's development. Thanks to inventing the photograph technique, Change of pornographic image has showed a dramatic aspect since early 20th century. The video which delivers message more directly than the picture boosted this change, and the animation has experimented the expression methods and techniques numerously exceeding the limit of realistic image which reappeared by the device. In this thesis, I want to discuss how human beings express sexual desire in animation based on society's sex culture, and analyzed Japanese pornographic animation as its obvious cases. Japanese pornographic animation should be interpreted as the result of culture and society system's history. Through Heian, Edo and early Meiji period, Japanese sex culture has been kept very openly and preposterously. Transformation, metamorphosis, pedophilia, tentacle sex and exposure of specific body parts that are frequently appear in Japanese animation can be interpreted by ancient Japanese open sex culture like Wakashu, polygamy, sleeping in mixed sex group and pederasty. These Japanese odd sex culture is hard to find elsewhere and settled as intrinsic sexual expression in Japanese animation. This situation was institutionally severed by European Modernization's force at the end of World War II in 20th century. However, it seems they have been keeping their influence in a proper form until now. In this study, I discussed that pornographic animation should be interpreted in a frame of cultural phenomenon by researching the series of procedure that ancient Japanese open sex culture has been changed by the system. Sexuality which is found in general Japanese animation was started from their history, and the dichotomous expression about women can be understood that it is bent by institutionally regulated sexual opinion. Japanese history and culture can be understood that it is transformed to the dichotomy that are simultaneously according freedom of eroticism to the pornographic animation, and the fear and irresistible temptation about the woman's body as the other.

Development of a prototype simulator for dental education (치의학 교육을 위한 프로토타입 시뮬레이터의 개발)

  • Mi-El Kim;Jaehoon Sim;Aein Mon;Myung-Joo Kim;Young-Seok Park;Ho-Beom Kwon;Jaeheung Park
    • The Journal of Korean Academy of Prosthodontics
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    • v.61 no.4
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    • pp.257-267
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    • 2023
  • Purpose. The purpose of the study was to fabricate a prototype robotic simulator for dental education, to test whether it could simulate mandibular movements, and to assess the possibility of the stimulator responding to stimuli during dental practice. Materials and methods. A virtual simulator model was developed based on segmentation of the hard tissues using cone-beam computed tomography (CBCT) data. The simulator frame was 3D printed using polylactic acid (PLA) material, and dentiforms and silicone face skin were also inserted. Servo actuators were used to control the movements of the simulator, and the simulator's response to dental stimuli was created by pressure and water level sensors. A water level test was performed to determine the specific threshold of the water level sensor. The mandibular movements and mandibular range of motion of the simulator were tested through computer simulation and the actual model. Results. The prototype robotic simulator consisted of an operational unit, an upper body with an electric device, a head with a temporomandibular joint (TMJ) and dentiforms. The TMJ of the simulator was capable of driving two degrees of freedom, implementing rotational and translational movements. In the water level test, the specific threshold of the water level sensor was 10.35 ml. The mandibular range of motion of the simulator was 50 mm in both computer simulation and the actual model. Conclusion. Although further advancements are still required to improve its efficiency and stability, the upper-body prototype simulator has the potential to be useful in dental practice education.

The Audience Behavior-based Emotion Prediction Model for Personalized Service (고객 맞춤형 서비스를 위한 관객 행동 기반 감정예측모형)

  • Ryoo, Eun Chung;Ahn, Hyunchul;Kim, Jae Kyeong
    • Journal of Intelligence and Information Systems
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    • v.19 no.2
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    • pp.73-85
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    • 2013
  • Nowadays, in today's information society, the importance of the knowledge service using the information to creative value is getting higher day by day. In addition, depending on the development of IT technology, it is ease to collect and use information. Also, many companies actively use customer information to marketing in a variety of industries. Into the 21st century, companies have been actively using the culture arts to manage corporate image and marketing closely linked to their commercial interests. But, it is difficult that companies attract or maintain consumer's interest through their technology. For that reason, it is trend to perform cultural activities for tool of differentiation over many firms. Many firms used the customer's experience to new marketing strategy in order to effectively respond to competitive market. Accordingly, it is emerging rapidly that the necessity of personalized service to provide a new experience for people based on the personal profile information that contains the characteristics of the individual. Like this, personalized service using customer's individual profile information such as language, symbols, behavior, and emotions is very important today. Through this, we will be able to judge interaction between people and content and to maximize customer's experience and satisfaction. There are various relative works provide customer-centered service. Specially, emotion recognition research is emerging recently. Existing researches experienced emotion recognition using mostly bio-signal. Most of researches are voice and face studies that have great emotional changes. However, there are several difficulties to predict people's emotion caused by limitation of equipment and service environments. So, in this paper, we develop emotion prediction model based on vision-based interface to overcome existing limitations. Emotion recognition research based on people's gesture and posture has been processed by several researchers. This paper developed a model that recognizes people's emotional states through body gesture and posture using difference image method. And we found optimization validation model for four kinds of emotions' prediction. A proposed model purposed to automatically determine and predict 4 human emotions (Sadness, Surprise, Joy, and Disgust). To build up the model, event booth was installed in the KOCCA's lobby and we provided some proper stimulative movie to collect their body gesture and posture as the change of emotions. And then, we extracted body movements using difference image method. And we revised people data to build proposed model through neural network. The proposed model for emotion prediction used 3 type time-frame sets (20 frames, 30 frames, and 40 frames). And then, we adopted the model which has best performance compared with other models.' Before build three kinds of models, the entire 97 data set were divided into three data sets of learning, test, and validation set. The proposed model for emotion prediction was constructed using artificial neural network. In this paper, we used the back-propagation algorithm as a learning method, and set learning rate to 10%, momentum rate to 10%. The sigmoid function was used as the transform function. And we designed a three-layer perceptron neural network with one hidden layer and four output nodes. Based on the test data set, the learning for this research model was stopped when it reaches 50000 after reaching the minimum error in order to explore the point of learning. We finally processed each model's accuracy and found best model to predict each emotions. The result showed prediction accuracy 100% from sadness, and 96% from joy prediction in 20 frames set model. And 88% from surprise, and 98% from disgust in 30 frames set model. The findings of our research are expected to be useful to provide effective algorithm for personalized service in various industries such as advertisement, exhibition, performance, etc.

Performance Characteristics of 3D GSO PET/CT Scanner (Philips GEMINI PET/DT) (3차원 GSO PET/CT 스캐너(Philips GEMINI PET/CT의 특성 평가)

  • Kim, Jin-Su;Lee, Jae-Sung;Lee, Byeong-Il;Lee, Dong-Soo;Chung, June-Key;Lee, Myung-Chul
    • The Korean Journal of Nuclear Medicine
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    • v.38 no.4
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    • pp.318-324
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    • 2004
  • Purpose: Philips GEMINI is a newly introduced whole-body GSO PET/CT scanner. In this study, performance of the scanner including spatial resolution, sensitivity, scatter fraction, noise equivalent count ratio (NECR) was measured utilizing NEMA NU2-2001 standard protocol and compared with performance of LSO, BGO crystal scanner. Methods: GEMINI is composed of the Philips ALLEGRO PET and MX8000 D multi-slice CT scanners. The PET scanner has 28 detector segments which have an array of 29 by 22 GSO crystals ($4{\times}6{\times}20$ mm), covering axial FOV of 18 cm. PET data to measure spatial resolution, sensitivity, scatter fraction, and NECR were acquired in 3D mode according to the NEMA NU2 protocols (coincidence window: 8 ns, energy window: $409[\sim}664$ keV). For the measurement of spatial resolution, images were reconstructed with FBP using ramp filter and an iterative reconstruction algorithm, 3D RAMLA. Data for sensitivity measurement were acquired using NEMA sensitivity phantom filled with F-18 solution and surrounded by $1{\sim}5$ aluminum sleeves after we confirmed that dead time loss did not exceed 1%. To measure NECR and scatter fraction, 1110 MBq of F-18 solution was injected into a NEMA scatter phantom with a length of 70 cm and dynamic scan with 20-min frame duration was acquired for 7 half-lives. Oblique sinograms were collapsed into transaxial slices using single slice rebinning method, and true to background (scatter+random) ratio for each slice and frame was estimated. Scatter fraction was determined by averaging the true to background ratio of last 3 frames in which the dead time loss was below 1%. Results: Transverse and axial resolutions at 1cm radius were (1) 5.3 and 6.5 mm (FBP), (2) 5.1 and 5.9 mm (3D RAMLA). Transverse radial, transverse tangential, and axial resolution at 10 cm were (1) 5.7, 5.7, and 7.0 mm (FBP), (2) 5.4, 5.4, and 6.4 mm (3D RAMLA). Attenuation free values of sensitivity were 3,620 counts/sec/MBq at the center of transaxial FOV and 4,324 counts/sec/MBq at 10 cm offset from the center. Scatter fraction was 40.6%, and peak true count rate and NECR were 88.9 kcps @ 12.9 kBq/mL and 34.3 kcps @ 8.84 kBq/mL. These characteristics are better than that of ECAT EXACT PET scanner with BGO crystal. Conclusion: The results of this field test demonstrate high resolution, sensitivity and count rate performance of the 3D PET/CT scanner with GSO crystal. The data provided here will be useful for the comparative study with other 3D PET/CT scanners using BGO or LSO crystals.

A Study of the Reactive Movement Synchronization for Analysis of Group Flow (그룹 몰입도 판단을 위한 움직임 동기화 연구)

  • Ryu, Joon Mo;Park, Seung-Bo;Kim, Jae Kyeong
    • Journal of Intelligence and Information Systems
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    • v.19 no.1
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    • pp.79-94
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    • 2013
  • Recently, the high value added business is steadily growing in the culture and art area. To generated high value from a performance, the satisfaction of audience is necessary. The flow in a critical factor for satisfaction, and it should be induced from audience and measures. To evaluate interest and emotion of audience on contents, producers or investors need a kind of index for the measurement of the flow. But it is neither easy to define the flow quantitatively, nor to collect audience's reaction immediately. The previous studies of the group flow were evaluated by the sum of the average value of each person's reaction. The flow or "good feeling" from each audience was extracted from his face, especially, the change of his (or her) expression and body movement. But it was not easy to handle the large amount of real-time data from each sensor signals. And also it was difficult to set experimental devices, in terms of economic and environmental problems. Because, all participants should have their own personal sensor to check their physical signal. Also each camera should be located in front of their head to catch their looks. Therefore we need more simple system to analyze group flow. This study provides the method for measurement of audiences flow with group synchronization at same time and place. To measure the synchronization, we made real-time processing system using the Differential Image and Group Emotion Analysis (GEA) system. Differential Image was obtained from camera and by the previous frame was subtracted from present frame. So the movement variation on audience's reaction was obtained. And then we developed a program, GEX(Group Emotion Analysis), for flow judgment model. After the measurement of the audience's reaction, the synchronization is divided as Dynamic State Synchronization and Static State Synchronization. The Dynamic State Synchronization accompanies audience's active reaction, while the Static State Synchronization means to movement of audience. The Dynamic State Synchronization can be caused by the audience's surprise action such as scary, creepy or reversal scene. And the Static State Synchronization was triggered by impressed or sad scene. Therefore we showed them several short movies containing various scenes mentioned previously. And these kind of scenes made them sad, clap, and creepy, etc. To check the movement of audience, we defined the critical point, ${\alpha}$and ${\beta}$. Dynamic State Synchronization was meaningful when the movement value was over critical point ${\beta}$, while Static State Synchronization was effective under critical point ${\alpha}$. ${\beta}$ is made by audience' clapping movement of 10 teams in stead of using average number of movement. After checking the reactive movement of audience, the percentage(%) ratio was calculated from the division of "people having reaction" by "total people". Total 37 teams were made in "2012 Seoul DMC Culture Open" and they involved the experiments. First, they followed induction to clap by staff. Second, basic scene for neutralize emotion of audience. Third, flow scene was displayed to audience. Forth, the reversal scene was introduced. And then 24 teams of them were provided with amuse and creepy scenes. And the other 10 teams were exposed with the sad scene. There were clapping and laughing action of audience on the amuse scene with shaking their head or hid with closing eyes. And also the sad or touching scene made them silent. If the results were over about 80%, the group could be judged as the synchronization and the flow were achieved. As a result, the audience showed similar reactions about similar stimulation at same time and place. Once we get an additional normalization and experiment, we can obtain find the flow factor through the synchronization on a much bigger group and this should be useful for planning contents.

The study on the scattering ratio at the edge of the block according to the increasing block thickness in electron therapy (전자선 치료 시 차폐블록 두께 변화에 따른 블록 주변 선량에 관한 연구)

  • Park, Zi On;Gwak, Geun Tak;Park, Ju Kyeong;Lee, Seung Hun;Kim, Yang Su;Kim, Jung Soo;Kwon, Hyoung Cheol;Lee, Sun Young
    • The Journal of Korean Society for Radiation Therapy
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    • v.31 no.1
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    • pp.57-65
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    • 2019
  • Purpose: The purpose is to clarify the effect of additional scattering ratio on the edge of the block according to the increasing block thickness with low melting point lead alloy and pure lead in electron beam therapy. Methods and materials: $10{\times}10cm^2$ Shielding blocks made of low melting point lead alloy and pure lead were fabricated to shield mold frame half of applicator. Block thickness was 3, 5, 10, 15, 20 (mm) for each material. The common irradiation conditions were set at 6 MeV energy, 300 MU / Min dose rate, gantry angle of $0^{\circ}$, and dose of 100 MU. The relative scattering ratio with increasing block thickness was measured with a parallel plate type ion chamber(Exradin P11) and phantom(RW3) by varying the position of the shielding block(cone and on the phantom), the position of the measuring point(surface ans depth of $D_{max}$), and the block material(lead alloy and pure lead). Results : When (depth of measurement / block position / block material) was (surface / applicator / pure lead), the relative value(scattering ratio) was 15.33 nC(+0.33 %), 15.28 nC(0 %), 15.08 nC(-1.31 %), 15.05 nC(-1.51 %), 15.07 nC(-1.37 %) as the block thickness increased in order of 3, 5, 10, 15, 20 (mm) respectively. When it was (surface / applicator / alloy lead), the relative value(scattering ratio) was 15.19 nC(-0.59 %), 15.25 nC(-0.20 %), 15.15 nC(-0.85 %), 14.96 nC(-2.09 %), 15.15 nC(-0.85 %) respectively. When it was (surface / phantom / pure lead), the relative value(scattering ratio) was 15.62 nC(+2.23 %), 15.59 nC(+2.03 %), 15.53 nC(+1.67 %), 15.48 nC(+1.31 %), 15.34 nC(+0.39 %) respectively. When it was (surface / phantom / alloy lead), the relative value(scattering ratio) was 15.56 nC(+1.83 %), 15.55 nC(+1.77 %), 15.51 nC(+1.51 %), 15.42 nC(+0.92 %), 15.39 nC(+0.72 %) respectively. When it was (depth of $D_{max}$ / applicator / pure lead), the relative value(scattering ratio) was 16.70 nC(-10.87 %), 16.84 nC(-10.12 %), 16.72 nC(-10.78 %), 16.88 nC(-9.93 %), 16.90 nC(-9.82 %) respectively. When it was (depth of $D_{max}$ / applicator / alloy lead), the relative value(scattering ratio) was 16.83 nC(-10.19 %), 17.12 nC(-8.64 %), 16.89 nC(-9.87 %), 16.77 nC(-10.51 %), 16.52 nC(-11.85 %) respectively. When it was (depth of $D_{max}$ / phantom / pure lead), the relative value(scattering ratio) was 17.41 nC(-7.10 %), 17.45 nC(-6.88 %), 17.34 nC(-7.47 %), 17.42 nC(-7.04 %), 17.25 nC(-7.95 %) respectively. When it was (depth of $D_{max}$ / phantom / alloy lead), the relative value(scattering ratio) was 17.45 nC(-6.88 %), 17.44 nC(-6.94 %), 17.47 nC(-6.78 %), 17.43 nC(-6.99 %), 17.35 nC(-7.42 %) respectively. Conclusions: When performing electron therapy using a shielding block, the block position should be inserted applicator rather than the patient's body surface. The block thickness should be made to the minimum appropriate shielding thickness of each corresponding using energy. Also it is useful that the treatment should be performed considering the influence of scattering dose varying with distance from the edge of block.

Kinematical Analysis of Heel-Brake Stop in Inline Skate (인라인 스케이트(Inline Skate) 힐 브레이크(Heel-Brake) 정지에 관한 운동학적 분석)

  • Han, Jae-Hee;Lim, Yong-Kyu
    • Korean Journal of Applied Biomechanics
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    • v.15 no.2
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    • pp.11-20
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    • 2005
  • This study has a purpose on contributing to apprehend safe and right way to stop to the inline skate beginners and to the instructors who teaches line skating on the basis for the result of the kinematical analysis on Heel brake stop movement of the inline skate, focusing on the displacement on COG, angle displacement of ankle joint, angle displacement of knee joint, angle displacement of hip joint, using a 3D image method by DLT. To achieve this goal, we analysed the kinematical factor of the 3 well-trained inline skating instructors and obtained the following results. 1. During the movement of heel-brake stop, when strong power was given to a stable and balanced stop and the lower limbs, if the physical centroid is lowered the stability increases, and if it is placed high from the base surface, as the stability decreases compared to the case of low physical centroid, we should make a stop by placing a physical centroid in the base surface and lowering the hight of physical centroid. 2. To make a stable and balanced stop and to provide a strong power to the lower limbs, it is advisable to make a stop by decreasing an angle displacement of ankle joint during a "down" movement. In case of the left ankle joint, in all events and phases the dorsiflexion angle showed a decrease. Nevertheless, in the case of the right ankle joint, the dorsiflexion angle shows an increase after a slight decrease. The dorsiflexion angle displacement of ankle joint can be diminished because of the brake pad of the rear axis frame of the right side inline skate by raising a toe, but cannot be more decreased if certain degree of an angle is made by a brake pad touching a ground surface. To provide a power to a brake pad, it is recommended to place a power by lowering a posture making the dorsiflexion angle of the left ankle joint relatively smaller than that of the right ankle. 3. To make a stable and balanced stop and to add a power to a brake pad, the power must be given to the lower limbs in lowering the hight of physical centroid. For this, it is recommended to make a down movement by decreasing the flexion angle of a knee joint and it is necessary to make a down movement by a regular decrease of the angle displacement of knee joint rather than a swift down movement in every event and phase. 4. The right angle displacement of hip joint is made by lowering vertically the hight of physical centroid as leaning slightly forward. If too narrow angle displacement of hip joint is made by leaning forward too much, the balance is lost during the stop by placing the center in front. To make a stable and balance stop and to place a strong power to the lower limbs, it is recommendable to make a narrow angle by lower the hip joint angle. However, excessive leaning of the upper body to make the angle too narrow, can cause an instable stop and loss of physical centroid. After this study, it is considered to assist the kinematical understanding during the heel brake stop movement of the inline skate, and, to present basic data in learning a method of stable and balanced stop for the inline skating beginners or for the inline skate instructors in the present situation of the complete absence of the study in inline skating.

A Study on Practices and Improvement Factors of Financial Disclosures in early stages of IFRS Adoption - An Integrative Approach of Korean Cases: Embracing Views of Reporting Entities and Users of Financial Statements (IFRS 공시 실태 개선방안에 대한 소고 - 보고기업, 정보이용자 요인을 고려한 통합적 접근 -)

  • Kim, Hee-Suk
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.7 no.2
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    • pp.113-127
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    • 2012
  • From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.

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