• 디지털융복합연구
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• 제11권2호
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• pp.159-165
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• 2013

K-IFRS 도입과 함께 기업 환경에 변화가 발생하는 상황에 대한 사례연구는 회계기준이 나아가야 할 방향성을 제시한다는 의의를 갖는다. 회계처리기준 변경에 따라 기업의 성과수치에 큰 차이를 보일 수 있으며 이는 실제 비즈니스에 큰 영향을 미칠 수도 있다. K-IFRS는 원칙중심의(Principle-Based) 회계처리기준이기 때문에, 필요적 규정에 대한 명시적 언급이 없는 경우가 많다. 따라서, 예전에 비해 회사 내부적으로 K-IFRS에 대한 대비가 철저히 이루어지지 않는다면, 상당한 애로사항이 발생할 수 있다. 이에 따른 A은행의 회계정책 및 대손충당금 설정시스템을 통한 대응방안을 살펴봄으로써 향후 K-IFRS 도입에 대응하여 기업 스스로가 혁신할 수 있는 방향성을 제시할 수 있었다.

• 대한건축학회논문집:계획계
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• 제35권7호
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• pp.25-32
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• 2019

The purpose of the study is to survey the needs of the elderly for ICT-based Elderly Home Remodeling by Applying Kinetic Principle. This is conducted for elderly people over 60 years old living in Seoul and Gangreung district. The study is performed by the following approaches: First, This study is based on 'the Elements of Planning for ICT-based elderly Home Remodeling by applying Kinetic Principle'(Lee 2018). Second, the needs survey for house remodeling was conducted for elderly. Finally, To analyze the required characteristics of the elderly for remodeling by using SPSS statistics 25 analysis program. The conclusion of this study is as follows. Priority elements for house remodeling should be provided to ensure the safety of the elderly through emergency call buttons, glucometer, pressure-measuring gauge, weighing instruments, and warning devices. Kinetic principles should be applied to make minimal structural changes, as easy as possible remodeling, and devices should be designed to be easy to operate.

• 동의생리병리학회지
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• 제34권6호
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• pp.362-371
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• 2020

In order to find out the relationship between the Eight Principle Pattern Identification of Yin-Yang, Exterior-Interior and the Sasang constitution, we analyzed the clinical data from 500 women with menstrual pain and women without menstrual pain. In the previous study, the subject's information of Typology Complexion Pulse and Symptom was collected, and Eight Principle Pattern Identification was executed based on this. Later, The relationship between the Sasang constitution and the Eight Principle Pattern Identification was statistically analyzed. The obvious difference between the experimental group and the control group in the patterns of Yin-Yang and Exterior-Interior is that patients who complain of menstrual pain do not maintain harmony with the yin-yang ratio, it can be said that the patterns of Yin-Yang and Exterior-Interior can be a identification standard that significantly obscures the condition of the disease. There was a significant difference between the Sasang constitution and the Eight Principle Pattern Identification of Yin-Yang. There was no significant difference between the Sasang constitution and the Eight Principle Pattern Identification of Exterior-Interior. It is assumed that the relationship between the Eight Principle Pattern Identification and the Sasang constitution has changed depending on the difference a view of emotional Qi and pathogenic Qi.

• 한국유기농업학회지
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• 제25권1호
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• pp.53-69
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• 2017

The organic farming was begun with principles and values like environmental friendliness, symbiosis, and cooperation and circulation. And there has cut keen market competition, as sales and market size of organic agricultural products have been much larger. Thus producers and consumers have kept up with the market trend making light of the philosophy and principle of organic agriculture. So cases of fraud or false certification have been increased since 2010. Accordingly, not a few consumers have distrusted of the safety of organic agricultural products. And the status of organic agriculture has shown downward trend and market size of organic agricultural products has been reduced since 2012. Thus the income of organic agricultural farmers hasn't been increased. It is thought that present organic agriculture fell into the crisis. Now, organic agricultural farmers should practice farming methods based upon the philosophy and principle of organic agriculture in order to overcome its crisis.

• 대한치과보철학회:학술대회논문집
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• 대한치과보철학회 2002년도 추계학술대회
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• pp.34-34
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• 2002

• 한국수학교육학회지시리즈A:수학교육
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• 제49권3호
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• pp.299-311
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• 2010

The purpose of this study was to examine the effects of abstraction offer of basic concept principle and feedback of self-efficacy attributional and mathematical study ability of math underachievers in high school based on the attribution theory and self-efficacy theory. The hypothesis were posed as below : Hypothesis 1: The experimental group that takes the abstraction offer of concept principle and attributional feedback training would be better at most self-efficacy than the control group that doesn't. Hypothesis 2: The experimental group that takes the abstraction offer of concept principle and attributional feedback training would have better math achievement than the control group that doesn't. They were divided into an experimental group and a control group, and the attribution disposition, self-efficacy and academic achievement of the children were measured by pretest and posttest. For data analysis, SPSS/PC+ program was employed and t-test was conducted. The main findings of this study were as below : First, the abstraction offer of concept principle and attributional feedback training was effective for enhancing the math self-efficacy in high school underachievers. Second, the abstraction offer of concept principle and attributional feedback training was effective for increasing the math achievement in high school underachievers.

• 한국정보통신학회논문지
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• 제12권9호
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• pp.1547-1553
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• 2008

본 논문은 간소화된 주성분 벡터를 이용한 벡터 그래픽 캐릭터의 다양한 얼굴 표정 생성 방법을 제안한다. 먼저 Russell의 내적 정서 상태에 기반하여 재정의된 벡터 그래픽 캐릭터들의 9가지 표정에 대해 주성분 분석을 수행한다. 이를 통해 캐릭터의 얼굴 특성과 표정에 주된 영향을 미치는 주성분 벡터를 찾아내고, 간소화된 주성분 벡터로부터 얼굴 표정을 생성한다. 또한 캐릭터의 특성과 표정의 가중치 값을 보간함으로써 자연스러운 중간 캐릭터 및 표정을 생성한다. 이는 얼굴 애니메이션에서 종래의 키프레임 저장 공간을 상당히 줄일 수 있으며, 적은 계산량으로 중간 표정을 생성할 수 있다. 이에 실시간 제어를 요구하는 웹/모바일 서비스, 게임 등에서 캐릭터 생성 시스템의 성능을 상당히 개선할 수 있다.

• Journal of Korea Trade
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• 제27권1호
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• pp.176-191
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• 2023

Purpose - When recovered through arbitration a contractual penalty that is disproportionately high can become grounds for challenging an arbitral award or an obstacle to its enforcement within Russian jurisdiction. This article investigates how violation of the principle of proportionality can affect the enforcement and challenging of arbitral awards in Russia. Based on the examination of the current legislation, along with the analysis of recent court cases on the subject, the ultimate object of this article is to discern practical recommendations for Korean practitioners who are looking to challenge and/or enforce arbitral awards in Russian courts. Design/methodology - The research process included the reviewing of current Russian legislation conducted in concurrence with academic literature review, searching and analyzing recent court cases where the relevant legal provisions and concepts were applied, and formulating practical implications of the research at its final stage. Findings - Through its relation to the principle of fairness/justice the authors establish the connection between the principle of proportionality and the public policy of Russia. Analysis of recent court cases showed two conflicting trends of whether a disproportionate penalty can be considered a public policy violation. The authors offer practical recommendations on how to substantiate a relevant claim regarding contractual penalty reduction by the court, depending on the desired outcome. Originality/value - The article contains an up-to-date summary of the legal provisions on the principle of proportionality of civil liability in Russia and identifies the most recent trends in court practice on the issue that is not covered by existing studies.

• Structural Engineering and Mechanics
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• 제68권3호
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• pp.377-384
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• 2018

Bi-stable structure can be stable in both its extended and coiled forms. For the un-stressed thin cylindrical shell, the strain energy expressions are deduced by using a theoretical model in terms of only two parameters. Based on the principle of minimum potential energy, the bi-stable behaviors of the cylindrical shells are investigated. The results indicate that the isotropic cylindrical shell does not have the second stable configuration and laminated cylindrical shells with symmetric or antisymmetric layup of fibers have the second stable state under some confined conditions. In the case of antisymmetric laminated cylindrical shell, the analytical expressions of the stability are derived based on the extremal principle, and the shell can achieve a compact coiled configuration without twist deformation in its second stable state. In the case of symmetric laminated cylindrical shell, the explicit solutions for the stability conditions cannot be deduced. Numerical results show that stable configuration of symmetric shell is difficult to achieve and symmetric shell has twist deformation in its second stable form. In addition, the roll-up radii of the antisymmetric laminated cylindrical shells are calculated using the finite element package ABAQUS. The results show that the value of the roll-up radii is larger from FE simulation than from theoretical analysis. By and large, the predicted roll-up radii of the cylindrical shells using ABAQUS agree well with the theoretical results.

• Journal of Power Electronics
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• 제17권1호
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• pp.253-261
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• 2017

For a single-phase active power filter (APF), designing a more efficient algorithm to guarantee accurate and fast harmonics extraction with a lower computing cost is still a meaningful topic. The common idea still employs a IRPT-based Park transform, which was originally designed for 3-phase applications. Therefore, an additional virtual signal generation (VSG) link is necessary when it is used in the single-phase condition. This method, with virtual signal generation and transform, is obviously not the most efficient one. Regarding this problem, this paper proposes a novel harmonics extraction algorithm to further improve efficiency. The new algorithm is based on the principle of trigonometric orthogonal functions (TOF), and its mathematical principle and physical meaning are introduced in detail. Its implementation and superiority in terms of computation efficiency are analyzed by comparing it with conventional methods. Finally, its effectiveness is well validated through detailed simulations and laboratory experiments.