• 산업융합연구
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• 제20권9호
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• pp.25-38
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• 2022

본 연구는 2013년부터 2019년까지 몽골 비상장기업을 대상으로 원가행태를 살펴보고, 원가행태와 이익조정 간의 관계를 분석하였다. 이익조정이 의심되는 기업은 이익이 0에 근접하여 적자회피를 위해 상향의 이익조정이 의심되는 경우와 적자 폭이 매우 커 Big-Bath가 의심되는 경우로 구분하여 이익조정이 원가행태에 미치는 영향을 파악하였다. 본 연구의 결과는 다음과 같다. 첫째, 몽골의 비상장기업에서는 영업비용과 판매관리비는 하방경직적인 원가행태를 나타내었다. 둘째, 이익조정 구간에 따라 원가행태가 상이하게 나타났다. 이익이 0보다 약간 큰 구간에서는 영업비용, 판매관리비 모두 하방탄력적인 원가행태를 보여 상향의 이익조정 유인이 있음을 발견하였다. 셋째, 적자가 매우 큰 폭의 손실을 보고하는 구간에서는 영업비용과 판매관리비 하방경직적인 원가행태가 강화됨을 보여 Big-Bath 유인이 있음을 확인하였다. 즉, 이익조정 유인에 따라 원가행태가 상이함을 알 수 있다. 본 연구는 실증자료를 이용하여 최초로 몽골 비상장기업의 원가행태를 분석하여 경영자의 관리적 의사결정을 파악하였고, 적자기업의 이익조정 유인을 적자회피와 Big-Bath로 구분하여 원가행태와의 관계를 실증적으로 검증하였다는 점에서 의의가 있다. 몽골 비상장기업에 대한 연구가 전무한 상태를 고려했을 때 이에 대한 이해도를 높여 몽골기업에 대한 연구 초석이 된다는 점에서 의미가 있을 것이다.

• 대한전기학회논문지
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• 제44권1호
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• pp.21-24
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• 1995

The larger and the more complicated the system size and configuration grow, the more serious the system loss problem becomes. Exessive system loss causes severs system voltage depression, which even may result in system voltage collapse. This paper proposes an effective tool for minimizing the system power loss by optimal re-location of the static condenser based on the system loss sensitivity index .lambda.$_{Q}$. It is possible to determine the optimal location and amount of VAR investment for minimizing the system loss by priority of .lambda.$_{Q}$ index given for each bus. Several computational techniques for avoiding divergency of the load flow solution are proposed. The loss sensitivity index .lambda.$_{Q}$ uses information of normal power flow equations and their Jacobians. Two case studies proved the effectiveness of the algorithm proposed.posed.

• 한국전문물리치료학회지
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• 제4권2호
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• pp.77-88
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• 1997

Conversion disorder is a psychologically produced alteration or loss of physical functioning suggestive of a physical disorder. Conversion symptoms are often superimposed on organic disease and can be overlooked. Psychological techniques are central to the management include the following: avoiding confrontation with the patients; avoiding reinforcement or trivializing the symptoms; reviewing results of tests and exams and creating an expectation of recovery; educating the patient before a treatment is begun; evaluating the patient's emotional adjustment and considering it at a treatment; using caution in labeling the condition; considering referral for psychotherapy; establishing particularly a treatment plan and making a definite treatment program; adjusting patient' s environment; letting participate a family at appropriate time; developing a reinforcement program for a treatment of chronic symptoms; developing a home program for outpatients. Use behavior therapy reinforcement may be helpful with more chronic or resistant symptoms, especially when there is a history of vague or excessive somatic complaints or significant secondary gain.

• 대한치과의사협회지
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• 제54권9호
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• pp.692-702
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• 2016

A short dental implant is considered as possible solution in difficult clinical situations for the placement of a regular length implant. Using a short implant avoiding more invasive surgical procedures simplifies the treatment plan and shortenes the duration of treatment. In this case, 71-year-old female came up with discomfort from her old mandibular denture. As she had fully edentulous mandible and got a negative feedback from removable denture, implant-supported fixed prosthesis was planned. Six short implants were placed on her mandible with severe alveolar bone loss. After 1 year follow up period, implants were well retained with any other abnormal findings. The patient was satisfied with her prostheses and satisfactory outcomes were attained in terms of both esthetic and functional clinical results.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2019년도 춘계 학술논문 발표대회
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• pp.125-126
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• 2019

This study aims to recognize damage indicators of typhoon and to develop damage function's indicators, using information derived from the actual loss of typhoon Maemi. As typhoons engender significant financial damage all over the world, governments and insurance companies, local or global, develop hurricane risk assessment models and use it in quantifying, avoiding, mitigating, or transferring the risks. For the reason, it is crucial to understand the importance of the risk assessment model for typhoons, and the importance of reflecting local vulnerabilities for more advanced evaluation. Although much previous research on the economic losses associated with natural disasters has identified the risk indicators that are indispensable, more comprehensive research addressing the relationship between vulnerability and economic loss are still called for. Hence this study utilizes and analyzes the actual loss record of the typhoon Maemi provided by insurance companies to fill such gaps. In this study, natural disaster indicators and basic building information indicators are used in order to generate the vulnerability functions; and the results and indicators suggest a practical approach to create the vulnerability functions for insurance companies and administrative tasks, while reflecting the financial loss and local vulnerability of the actual buildings.

• 한국통신학회논문지
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• 제30권3A호
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• pp.178-183
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• 2005

광 버스트 교환 망에서 contention으로 인한 버스트의 손실은 망 성능에 중요한 영향을 끼친다. 많은 contention resolution 방식들이 제안되었지만 이들 중의 대부분은 contention을 방지하기 보다는 주로 수동적인 형태로 contention을 해결하는데 주력하고 있다. 본 논문에서는 망 내 트래픽 부하와 버스트 손실에 따라 버스트의 전송률을 제어하는 능동적인 contention avoidance 방식을 제안한다. 제안한 방식이, 기존의 광 버스트 전송률 제어 방식 및 버스트 전송률 제어를 제공하지 않는 일반적인 광 버스트 교환 모델과 비교하여 버스트 손실률이 향상됨과 동시에 처리율(throughput)도 보장함을, 시뮬레이션을 통해 입증한다.

• 유통과학연구
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• 제17권1호
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• pp.57-72
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• 2019

Purpose - Current study aimed at investigating customer experience types (gain vs. loss avoidance performance experience and hedonic vs. reliability imagery experience) and their influences on satisfaction and positive emotion as antecedents of customer engagement. It also explored moderation role of regulatory focus in the influence of each experience type on satisfaction and positive emotion. Research design, data, and methodology - 416 Vietnamese local tourists were selected to test hypotheses by structural equation model in AMOS 21.0. Results - First, customers actually achieving gain or avoiding loss are more satisfied. Second, customers with hedonic and reliability imagery experience feel more positive emotion. Third, both positive emotion and satisfaction have positive influences on customer engagement. Last, regulatory focus moderates the positive effects of either gain or loss avoidance performance experience on satisfaction and also moderates the positive effects of either hedonic or reliability imagery experience on positive emotion. Conclusions - Focusing on both cognitive satisfaction and affective emotion resulted from experience, this study could advance customer engagement theory. Managerially, brand managers should induce gain performance and hedonic imagery experience (loss avoidance performance and reliability imagery experience) from promotion (prevention)-focused customers to enhance their engagement.

• 한국소성가공학회:학술대회논문집
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• 한국소성가공학회 2004년도 춘계학술대회 논문집
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• pp.101-104
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• 2004

The application of rubber produt is a quite extensive field and has several problems in point of mass-production. The inhibitive factors at the general rubber mold are occurrence of flash, loss of raw material by curing for sprue and runner, environmental pollution by scrap junked after extraction of product and the unavailable mold structure for automation. The existence of flash at the rubber mold requires extra-process for removing or finishing it. As the reason, we can't help avoiding deterioration of quality and rising of cost. Hence we promptly need to research fur the efficient structure of mold and the preventive transforming technique of the flash without any loss of raw material in advance. This monograph is a study for Wasteless rubber mold that give us a solution for several problems happened at the general rubber mold.

• 한국정밀공학회지
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• 제15권5호
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• pp.85-92
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• 1998

This present paper describes a mathematical model of profile shifted elliptical gears, and this model is based on the concepts of envelope theory and conjugate geometry between the blank and the straight-sided rack cutter. The geometric model of the rack cutter includes working regions generating involute curves and fillets for trocoidal curves, and furthermore the addendum modified coeff. is considered for avoiding undercutting. The addendum modified coeff. is changed linearly along with pitch curves and must be the same absolute value at both major semi-axis and minor semi-axis. If undercutting is at all pronounced, the undercut tooth not only are weakened in strength, but lose a small portion of the involute adjacent to the base circle, then this loss of involute may cause a serious reduction in the length of contact. A very effective method of avoiding undercutting is to use the so-called profile shifted gearing. Non-undercutting condition is examined with the change of eccentricity and addendum modified coeff. in elliptical gears and then the minimum number of tooth is proposed not to gernerate undercutting phenomenon.

• 한국정밀공학회:학술대회논문집
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• 한국정밀공학회 1997년도 춘계학술대회 논문집
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• pp.572-577
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• 1997

This present paper describes a mathematical model of profile elliptical gears, and this model is based on the concepts of envelop theory and conjugate geometry between the blank and the straight-sided rack cutter. The geometric model of the rack cutter includes working regions generating involute curves andd fillets for trocoidal curves, and furthermore the addendum modified coeff,is considered for avoiding undercutting. The addendum modified coeff, is changed linearly along with pitch curves and must be the must be the same absolute value at both major semi-axis and minor semi-axis. If undercutting is at all pronounced, the undercut tooth not only are weakened in strength, but lose a small portion of the involute adjacent to the base circle, then this loss of involute may ncause a serios reduction in the length of contact. A very effective method of avoiding undercutting is to use the so-called profile shifted gearing. Non-undercutting conditon is examined with the change of eccentricity and addendum modefied coeff. in elliptical gears and then the minimum number of tooth is proposed not to gernerate undercutting phenomenon.