• The Journal of Information Systems
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• v.18 no.4
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• pp.41-57
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• 2009

Although financial information is a great influence upon determining of the group which use them, detection of management fraud and earning manipulation is a difficult task using normal audit procedures and corporate credit evaluation processes, due to the shortage of knowledge concerning the characteristics of management fraud, and the limitation of time and cost. These limitations suggest the need of systemic process for !he effective risk of earning manipulation for credit evaluators, external auditors, financial analysts, and regulators. Moot researches on management fraud have examined how various characteristics of the company's management features affect the occurrence of corporate fraud. This study examines financial characteristics of companies engaged in fraudulent financial reporting and suggests a model and system for detecting GAAP violations to improve reliability of accounting information and transparency of their management. Since the detection of management fraud has limited proven theory, this study used the detecting method of outlier(upper, and lower bound) financial ratio, as a real-field application. The strength of outlier detecting method is its use of easiness and understandability. In the suggested model, 14 variables of the 7 useful variable categories among the 76 financial ratio variables are examined through the distribution analysis as possible indicators of fraudulent financial statements accounts. The developed model from these variables show a 80.82% of hit ratio for the holdout sample. This model was developed as a financial outlier detecting system for a financial institution. External auditors, financial analysts, regulators, and other users of financial statements might use this model to pre-screen potential earnings manipulators in the credit evaluation system. Especially, this model will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings and to improve the quality of financial statements.

• Journal of Korea Foundry Society
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• v.37 no.5
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• pp.148-156
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• 2017

The effects of minor additives on the casting properties of AC4A aluminum alloys were investigated. Measurements of the cooling curve and microstructure observations were conducted to analyze the effects of Ti-B and Sr minor elements during the solidification process. A fine grain size and an increase in the crystallization temperature for the ${\alpha}-Al$ solution were evident after the addition of 0.1wt% Al-5%Ti-1%B additive. The modification effect of the eutectic $Mg_2Si$ phase with the addition of 0.05% Al-10%Sr additive was prominent. A fine eutectic $Mg_2Si$ phase and a decrease in the growth temperature of the eutectic $Mg_2Si$ phase were evident. Fluidity, shrinkage and solidification-cracking tests were conducted to evaluate the castability of the alloy. The combined addition of Al-5%Ti-1%B and Al-10%Sr additives showed the maximum filling length owing to the effect of the fine ${\alpha}-Al$ grains. The macro-shrinkage ratio increased, while the micro-shrinkage ratio decreased with the combined addition of Al-5%Ti-1%B and Al-10%Sr additives. The macro-shrinkage ratio was nearly identical, while the micro-shrinkage ratio increased with the addition of the Al-10%Sr additive. The tendency of the occurrence of solidification cracking decreased owing to the effect of the fine ${\alpha}-Al$ grains and the modification of the $Mg_2Si$ phase with the combined addition of Al-5%Ti-1%B and Al-10%Sr additives.

• Journal of the Korean Society of Mineral and Energy Resources Engineers
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• v.55 no.6
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• pp.596-603
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• 2018

The traffic congestion is frequently occurring due to increasing demand for vehicles and development of subcenter in roads of domestic-downtown. The design of a Great depth underground double-deck tunnel planned for construction as a solution however it's mainly for a compact-car. Its low height and small section cause causalities when fire occurs. From this study, the delay system for fire smoke diffusion is developed to minimize the occurrence of casualties when fire occurs in the Great depth underground double-deck tunnel and the CFD(Computational Fluid Dynamics) is used to find the optimal installation interval and the blockage ratio to maximize the system effects. The study analyzed the shorter the installation interval of the system, the higher the smoke delay effect but the efficiency-change tends to be slight above a certain distance and the larger the blockage ratio, the higher the effect but the efficiency-difference is slight according to installation interval.

• Journal of the Korean Society of Marine Environment & Safety
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• v.29 no.4
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• pp.356-362
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• 2023

The risk of climate change has been long acknowledged, and ongoing efforts to overcome this issue, within the shipping sector, with the international maritime organization playing a central role. Conducting research on characteristics of soot formation is crucial to control its occurrence within the combustion process. In this study, the laser extinction method and chemical reaction numerical analysis were employed to examine the alterations in the state of chemical species associated with flame temperature, flame visual, and soot formation by mixing nitrogen, an inert gas, in the counterflow diffusion flame based on ethylene gas. The findings of the study suggest that as the mixing ratio of nitrogen increased, both the flame temperature and soot volume fraction decreased. Additionally, the area in which soot particles were distributed also decreased, and the volume fraction decrease rate declined when the mixing ratio increased by more than 30%. The mole fraction of the chemical species involved in soot growth also decreased. the chemical species associated with the HACA reaction were affected by variations in the hydrocarbon fuel ratio, and the chemical species related to the odd carbon path were confirmed to be affected by the flame temperature as well as the hydrocarbon fuel ratio.

• Journal of Chest Surgery
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• v.43 no.6
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• pp.687-693
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• 2010

Background: It is controversial whether the presence of bullae on the contralateral lung on HRCT plays a role in occurrence of contralateral primary spontaneous pneumothorax. We analyzed the significance of bullae on the contralateral lung and the risk factors associated with contralateral occurrence of primary spontaneous pneumothorax. Material and Method: Three hundred ninety four patients who were undergone Video-Assisted Thoracoscopic Surgery for primary spontaneous pneumothorax between January 2004 and December 2009 were reviewed. The clinical features, HRCT and treatment of these patients were analyzed retrospectively. Result: Twenty eight of 394 patients had contralateral occurrence (7.10%). The average time was $13.06{\pm}9.79$ months. A presence of contralateral bullae of lung on HRCT may not seem to be significant for occurrence of contralateral primary spontaneous pneumothorax (p=0.059). But bullae numbers were much more in contralateral pneumothorax patients (p=0.011). Younger than 20, being underweight (Body Mass Index < $18.5 kg/m^2$) are independent risk factors for contralateral occurrence (odds ratio, 5.075 (1.679~5.339), 2.366 (1.048~5.339) respectively). Conclusion: The presence of bullae on the contralateral lung on HRCT was not significantly influenced the occurrence of contralateral primary spontaneous pneumothorax. However, age, body mass index, and the number of bullae were significant factors for the contralateral pneumothorax. We suggest that those high risk patients may require special attentions and general supportive care to prevent occurrence of contralateral primary spontaneous pneumothorax during the follow-up.

• Structural Engineering and Mechanics
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• v.33 no.2
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• pp.215-238
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• 2009

This paper introduces an improved modal pushover analysis (IMPA) which can effectively evaluate the seismic response of multi-span continuous bridge structures on the basis of modal pushover analysis (MPA). Differently from previous modal pushover analyses which cause the numerical unstability because of the occurrence of reversed relation between the pushover load and displacement, the proposed method eliminates this numerical instability and, in advance the coupling effects induced from the direct application of modal decomposition by introducing an identical stiffness ratio for each dynamic mode at the post-yielding stage together with an approximate elastic deformation. In addition to these two introductions, the use of an effective seismic load, calculated from the modal spatial force and applied as the distributed load, makes it possible to predict the dynamic responses of all bridge structures through a simpler analysis procedure than those in conventional modal pushover analyses. Finally, in order to establish validity and applicability of the proposed method, correlation studies between a rigorous nonlinear time history analysis and the proposed method were conducted for multi-span continuous bridges.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.7 no.10
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• pp.2514-2526
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• 2013

This paper presents a detection method for least significant bit matching revisited (LSBMR) steganography. Previous research shows that the adjacent pixels of natural images are highly correlated and the value 0 appears most frequently in pixel difference. Considering that the message embedding process of LSBMR steganography has a weighted-smoothing effect on the distribution of pixel difference, the frequency of the occurrence of value 0 in pixel difference changes most significantly whereas other values approximately remain unchanged during message embedding. By analyzing the effect of LSBMR steganography on pixel difference distribution, an equation is deduced to estimate the frequency of difference value 0 using the frequencies of difference values 1 and 2. The sum of the ratio of the estimated value to the actual value as well as the ratio of the frequency of difference value 1 to difference value 0 is used as the steganalytic detector. Experimental results show that the proposed method can effectively detect LSBMR steganography and can outperform previous proposed methods.

• Transactions of the Korean hydrogen and new energy society
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• v.26 no.6
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• pp.560-566
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• 2015

HCCI (Homogeneous Charge Compression Ignition) hydrogen engine has relatively narrower operation range caused by knock occurrence due to the rapid pressure rising by using higher compression ratio. In this study, EGR as one of the countermeasure methods is considered to extend operation range of HCCI hydrogen engine. Also, the effects of hydrogen EGR are compared with the effects of EGR using hydrocarbon fuel. Hydrocarbon EGR is carried out by adding carbon dioxide to exhaust gas of HCCI hydrogen engine. As the results, EGR has positive effects on a HCCI hydrogen engine in reducing rate of pressure rise as same as the other engines used hydrocarbon fuels. However, the effects of hydrogen EGR are better than those of hydrocarbon EGR in decreasing minimum compression ratio and rate of pressure rise. When applying EGR to HCCI hydrogen engine by 20% rate, the rate of pressure rise decreases by 58% and it results in about 48% increase of the operation range in terms of supply energy.

• Journal of the Korea Concrete Institute
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• v.11 no.6
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• pp.13-24
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• 1999

The external, unbonded prestressed concrete(PSC) members exhibit very different structural behavior from that of internal bonded PSC members because of eccentricity change and slip occurrence during loading process. The purpose of the present study is to propose the ultimate failure stresses of prestressing (PS) steels for those external unbonded PSC members. To this end, a comprehensive analysis has been made using the nonlinear finite element analysis program developed recently for external unbonded PSC members by authors. A series of major influencing variables have been included in the analysis. It was found that the span-depth ratio, neutral axis depth-effective depth ratio, load geometry, amount of ordinary steel, and prestressing steel ration have great influence for the ultimate failue stress of PS steel is preposed and is compared with experimental dat as well as existing formulas for internal unbonded members. The Comparison indicates that the proposed equation agrees relatively well with experimental data and that existing formulas including ACI and AASHTO equations show some discrepancies from experimental ones. The present study allows more realistic analysis and design of prestressed concrete structures with external unbonded tendons.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.35 no.5
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• pp.357-364
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• 2017

The purpose of the study is to develop and validate landslide susceptibility map of Bhotang village development committee, Nepal using FR (Frequency Ration) and SI (Statistical Index) methods. For the purpose, firstly, a landslide inventory map was constructed based on mainly high resolution satellite images available in Google Earth Pro, and rest fieldwork as verification. Secondly, ten conditioning factors of landslide occurrence, namely: altitude, slope, aspect, mean topographic wetness index, landcover, normalized difference vegetation index, dominant soil, distance to river, distance to lineaments and rainfall, were derived and used for the development of landslide susceptibility map in GIS (Geographic Information System) environment. The landslide inventory of total 116 landslides was divided randomly such that 70% were used for training and remaining 30% for validating result by receiver operating characteristics curve analysis. The area under the curve were found to be greater than 0.7 indicating an acceptable susceptibility maps obtained using FR and SI methods in GIS for hilly region of Nepal.