• Journal of Convergence for Information Technology
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• v.11 no.9
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• pp.94-108
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• 2021

This study is to identify the internal and external factors of a company that can affect the rate of change in the inventory turnover ratio. In addition, by appropriately managing or responding to these factors, changes in the inventory turnover ratio do not occur abruptly, so that the company's business and financial performance can be improved. To confirm this, factors such as gross profit margin, cash flow volatility, advertising expenses, inflation, exchange rate rise, and leading economic index were selected, and these factors were predicted to affect the change rate of inventory turnover. Data of 85,878 companies were obtained from domestic securities listings, KOSDAQ listings, and externally audited companies, and multiple regression analysis was performed using the data. Gross profit margin and cash flow volatility have a significant positive (+) effect, advertising expenses have a negative (-) significant effect, and inflation and exchange rate rises have a negative (-) significant effect. As an influence, the leading economic index was tested to have a significant positive (+) effect. Through this, it is suggested that manufacturing companies can improve their business performance and achieve operational efficiency by well understanding and appropriately managing factors that can affect the change rate of inventory turnover.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.16 no.11
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• pp.1021-1027
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• 2004

Design performances of various configurations of hybrid systems combining an atmospheric pressure molten carbonate fuel cell and a gas turbine have been analyzed. Two different fuel reforming methods (internal and external reforming) were considered. Influences of turbine inflow heating method, location of fuel combustor and associated component arrangements were investigated. In general, internal reforming leads to higher system efficiencies. The optimum design pressure ratio varies among different system configurations. In particular, the design point selection is closely related to the allowable turbine inlet temperature. Configurations with direct heating of turbine inlet flow may realize both higher efficiency and higher specific power than those with indirect heating.

• Journal of the Society of Cosmetic Scientists of Korea
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• v.30 no.1
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• pp.59-62
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• 2004

To know what happens to the internal structure of emulsions under high shear flow is very important for cosmetic product development because it is highly relevant to the physical degradation of emulsions during the application upon the skin. Here, in order to investigate the response of emulsions against the external shear forces, we designed a new device, .JELLI$^{TM}$ (Joint Electro-rheometer for Liquid-Liquid Inversion) chip, for the measurement of electrical and rheological properties of emulsions under shear flow. By using this device, we examined the real-time changes in conductivities of oil-in-water (O/W) and water-in-oil (W/O) emulsions on the artificial skin during large deformation under shear flow. In this study, O/W and W/O emulsions having various volumes were prepared. After emulsions were homogeneously applied on the artificial skin, the electrical resistance and viscosity changes were monitored under steady shear flow. In case of O/W emulsions, the resistance increased as a function of time. The resistance showed more dramatic increase as the increase of the internal oil phase. It was also found that the viscosity change was proportional to the resistance variation. This phenomenon might be caused by decreased resisting forces against the shear flow because of the breakdown of the internal phase.the internal phase.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.29 no.11
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• pp.570-579
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• 2017

In this study, we examined the multi-stage piston-type air compressors typically used in a railroad vehicle, and the heat transfer efficiency was analyzed according to the design conditions of the heat exchanger (a compressor component module for cooling the compressed high temperature air). For the fin-tube heat exchanger used in the most air compressors, numerical analysis was performed to analyze heat transfer by defining the various rectangle tube sizes and the number of fin-per-unit area as design variables under the same flow rate of compressed air. Also, this analysis compared the temperature of the compressed air. Regarding environmental conditions for analysis, the flow rate of the external cooling air was measured and the mean value of the values was applied. And a "turbulence model" was considered in both the external flow of the cooling air and the internal flow inside the tube. From the results of analysis, it was found that the change of the aspect ratio value of the tube greatly influences the heat transfer efficiency of the compressed air, and influences if the fin density is relatively small. As a result, the optimum design specifications of the heat exchanger for air compressors were confirmed based on the analysis of the heat transfer efficiency, according to the design conditions of fin and tube by the operating temperature range of the compressed air.

• The Journal of the Convergence on Culture Technology
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• v.4 no.1
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• pp.67-73
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• 2018

Financial plight condition firms difficulties accessing external funding, these firms will arrange scarce funds using tax avoidance can be a way of improvement of internal cash flow and internal funds securement. This study is empirical evidence presented the association between free cash flow can be represented for financial condition of firms and using tax avoidance for Kosdaq listed firms. Empirical analysis result, presented plus (+) results the association between free cash flow and tax avoidance. these results are in the previous year free cash flow is large firms purpose of internal cash holdings that increase of tax avoidance in order to minimize of cash outflow are based on tax burden. also interaction effect of free cash flow and debt ratio is presented influence of plus(+) on tax avoidance.

• Journal of the Korean Institute of Landscape Architecture
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• v.27 no.3
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• pp.18-31
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• 1999

The research deals with external space Seowon(lecture hall) dedicated to education and memorial rises in Sangju area of Choson Dynasty. Characteristics of Seowon as follow; 1. Seowon of Sangju area were built from the middle of 17C to the beginning of 18C. Ideological background of building functioning were grafted into the belief in the three God governing Childbirth, the theory of feng-shui(wind-and water-magic) which is in close connection with the principles of yin and yang, and confucianism and the philosophy of lao-tze and chung-tze. The formation of space were horizontally arrangement and vertical arrangement as the first-learning and then-ancestor shrine of Youngnam provinces. 2. Background and factors of site selection were applied geographical feature, tried to connect owner home town. 3. The shape of path of flow were simple of vertical and curved composition, were continued, were stabilized through composition of human scale's space by reasonable internal. A case of Sangju area, D/H ratio of the front area of buildings and courts was as follows. D/H=1>Hyangkyo> houses on the river>temples>lecture halls. D/H ratio ot the backside areas is as follows. D/H=1>Hyangkyo>houses on the river>lecture halls. 4. Inner garden were planted deciduous than evergreen trees with Lagerstroemia indica. Enclosed dominant trees were planted by Pinus densiflora, Querces seuata.construct GEM strain, and examined for the expression and functional stability in microcosms.

• Proceedings of the KSME Conference
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• 2007.05b
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• pp.3092-3097
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• 2007

Although noise of a RAC can be reduced effectively by decreasing RPM, condensation problems can occur to reduce reliability of the RAC for low RPM. Thus, this research has been performed to propose a design guideline of the RAC for low-noise RPM with high reliability. The internal and external flows of the RAC have been visualized and analyzed by a PIV technique to solve the condensation problem at an outlet and impeller. Then, the design guideline has been proposed by the analyzed results and confirmed by wind-tunnel and noise tests to reduce the condensation problem. Finally the shapes of the outlet with reduced condensation problem and the impeller with low noise have been obtained in this study.

• Journal of Mechanical Science and Technology
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• v.17 no.4
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• pp.617-625
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• 2003

Effects of Injector nozzle geometry and operating pressure conditions such as opening pressure, ambient pressure. and injection pressure on the transient fuel spray behavior have been examined by experiments. In order to clarify the effect of internal flow inside nozzle on the external spray, flow details Inside model nozzle and real nozzle were alto investigated both experimentally and numerically. for the effect of injection pressures, droplet sizes and velocities were obtained at maximum line pressure of 21 MPa and 105 MPa. Droplet sizes produced from the round inlet nozzle were larger than those from the sharp inlet nozzle and the spray angle of the round inlet nozzle was narrower than that from the sharp inlet nozzle. With the increase of opening pressure, spray tip penetration and spray angle were increased at both lower ambient pressure and higher ambient pressure. The velocity and size profiles maintained similarity despite of the substantial change in injection pressure, however, the increased injection pressure produced a higher percentage of droplet that are likely to breakup.

• Transactions of the Korean Society of Mechanical Engineers B
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• v.23 no.1
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• pp.25-32
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• 1999

In the present paper, we theoretically analyze the flow of magnetic fluids in a circular pipe with a vertical magnetic field and investigate the magnetic response by the external magnetic field. Theoretical study through the governing equation derived by Siliomis is carried out with numerical analysis by the Gauss Elimination Method. Using polar and magnetic effect parameters, theoretical equations and distributions for the velocity, vorticity, internal angular momentum and induced magnetization as the magnetic response are shown. Especially, in the region of strong magnetic field the specific property is appeared by finding a critical magnetic effect parameter for a polar effect parameter.

• Proceedings of the Korean Society of Marine Engineers Conference
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• 2002.05a
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• pp.35-39
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• 2002

The flow characteristics in a bifurcated duct are investigated experimentally. Physical properties such as mean velocity vectors, mean vorticity and total pressure distributions are obtained for three different Reynolds numbers(578, 620, 688) using PIV measurements and CFD analysis. Also, dividing duct $90^{\circ}$ were selected for study. The results of this study would be useful to the engineer in designing the flow systems for heating, ventilation, air conditioning and wastewater purification plants.