• The Journal of the Korea Contents Association
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• v.12 no.12
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• pp.385-394
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• 2012

This study investigates whether earnings management behavior of chaebol firms differ from that of non-chaebol firms. The ownership structure of chaebol firms is characterized by the dominance of one largest shareholder and his family members who typically participate in the management of the firm directly or indirectly and influence most of the important management decision. This study adopts the random effect model and the hausman and talyor model, using a panel of 5092 firm-year over a period from 1991 to 2010 to control for potential heterogeneity and endogeneity that may cause sever bias. This study finds that there is no difference in accrual based earnings management level between chaebol firms and non-chaebol firms. However, chaebol firms appeared to engage less real earnings management that is known to negatively affect future earnings and share prices. The results are consistent when controlling for potential heterogeneity and endogeneity in the hausman and taylor model. The results may be of interest to various stakeholders, policy makers, standard setters and academic researchers.

• Proceedings of the KSME Conference
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• 2007.05b
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• pp.3467-3472
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• 2007

The effects of the wall geometry on the spray-wall impingement process of a hollow-cone fuel spray emerging from a high-pressure swirl injector of the Gasoline Direct Injection (GDI) engine were investigated by means of a numerical method. The ized Instability Sheet Atomization (LISA) & Aerodynamically Progressed Taylor Analogy Breakup (APTAB) model for spray atomization process and the Gosman model were applied to model the atomization and wall impingement process of the spray. The calculation results of spray characteristics, such as a spray development process and a radial distance after wall impingement, compared with the experimental ones by the Laser Induced Exciplex Fluorescence (LIEF) technique. It was found that the radial distance of the cavity angle of 90$^{circ]$ after wall impingement was the shortest and the ring shaped vortex was generated near the wall after spray-wall impingement process.

• Journal of the Korean Mathematical Society
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• v.37 no.5
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• pp.779-791
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• 2000

The nonlinear stage of the evolution of free boundary between a light fluid and a heavy fluid driven by an external force is studied by a potential flow model with a source singlarity. The potential flow model is applied to a bubble and spije evolution for constantly accelerated interface (Rayleigh-Taylor instability) and impulsively accelerated interface (Richtmyer-Meshkow instability). The numerical results of the model show that, in constantly accelerated intergace, bubble grows with constant velocity and the spike falls with gravitational acceleration at later times, while the velocity of the bubble in impulsively accelerated interface decay to zero asymp flow model for the bubble and spike for constantly accelerated interface and impulsively accelerated interface.

• Journal of ILASS-Korea
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• v.12 no.2
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• pp.101-107
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• 2007

The purpose of this study is to analyze spray and evaporation characteristics of DME fuel at the high pressure and temperature. For the numerical analysis of dimethyl ether(DME) fuel spray characteristics, hybrid breakup model was applied to the DME spray and its breakup process. In order to obtain experimental results for comparison with the predicted ones, the visualization of the spray evolution process was executed by using a Nd:YAG laser. Also, the numerical investigation was conducted by the two hybrid models for primary and secondary breakup of the DME spray. The primary breakup model was used the Kelvin-Helmholtz(KH) breakup model. In the secondary breakup process, Rayleigh-Taylor(RT) and Drop Deformation Breakup(DDB) model was applied. The results of this study provide the macroscopic characteristics of the spray such as spray tip penetration and cone angle, and prediction accuracy of the two hybrid model.

• 제어로봇시스템학회:학술대회논문집
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• 2001.10a
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• pp.75.5-75
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• 2001

In this paper, we study design of a ILQ(Inverse Linear Quadratic optimal control) looper control system for hot strip mills. The looper which is placed between stands plays an important role in controlling strip width by regulating strip tension variation generated from the velocity difference of main work rolls. A Looper servo controller is designed by ILQ control theory which is an inverse problem of LQ(Linear Quadratic optimal control) control. The mathematical model for looper system is obtained by Taylor´s linearization of nonlinear differential equations. Then we designed linear controller for linearization model by using the ILQ control algorithm. Thereafter this controller is applied to the nonlinear model for model identification. As a result, we show the controller´s robustness for the model error, external disturbance and sensor noise.

• Journal of Power System Engineering
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• v.19 no.3
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• pp.42-47
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• 2015

This paper studies on the design of a servo controller for an antilock brake system(ABS) based on the car tire model. First, a nonlinear differential equation of the car tire is constructed and its linearization model is obtained by Taylor's series. Second, a servo controller based on the mathematical model is analytically designed to obtain the maximum brake force, where the tire velocity and the slip ratio of car tire are respectively controlled to the given command values. Third, it is theoretically shown that the proposed control algorithm has good usefulness in ABS.

• Journal of Mechanical Science and Technology
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• v.17 no.5
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• pp.726-739
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• 2003

A multi-dimensioanl model is being increasingly used to predict the thermo-flow field in the gas turbine combustor. This article addresses an integrated survey of modeling of the liquid spray formation and fuel distribution in gas turbine with high-shear nozzle/swirler assembly. The processes of concern include breakup of a liquid jet injected through a hole type orifice into air stream, spray-wall interaction and spray-film interaction, breakup of liquid sheet into ligaments and droplet,5, and secondary droplet breakup. Atomization of liquid through hole nozzle is described using a liquid blobs model and hybrid model of Kelvin-Helmholtz wave and Rayleigh-Taylor wave. The high-speed viscous liquid sheet atomization on the pre-filmer is modeled by a linear stability analysis. Spray-wall interaction model and liquid film model over the wall surface are also considered.

• Speech Sciences
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• v.10 no.3
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• pp.251-261
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• 2003

There has been many research efforts to overcome the problems of speech recognition in noisy conditions. Among the noise-robust speech recognition methods, model-based adaptation approaches have been shown quite effective. Particularly, the PMC (parallel model combination) method is very popular and has been shown to give considerably improved recognition results compared with the conventional methods. In this paper, we experimented with the VTS (vector Taylor series) algorithm which is also based on the model parameter transformation but has not attracted much interests of the researchers in this area. To verify the effectiveness of it, we employed the algorithm in the continuous density HMM (Hidden Markov Model). We compared the performance of the VTS algorithm with the PMC method and could see that the it gave better results than the PMC method.

• International Journal of Precision Engineering and Manufacturing
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• v.4 no.6
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• pp.12-19
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• 2003

This paper presents the effect of boundary conditions in various failure pressure models published for the estimation of failure pressure. Furthermore, this approach is extended to the failure prediction with the aid of a failure probability model. The first order Taylor series expansion of the limit state function is used in order to estimate the probability of failure associated with each corrosion defect in buried pipelines for long exposure period with unit of years. A failure probability model based on the von-Mises failure criterion is adapted. The log-normal and standard normal probability functions for varying random variables are adapted. The effects of random variables such as defect depth, pipe diameter, defect length, fluid pressure, corrosion rate, material yield stress, material ultimate tensile strength and pipe thickness on the failure probability of the buried pipelines are systematically investigated for the corrosion pipeline by using an adapted failure probability model and varying failure pressure model.

• Journal of Ocean Engineering and Technology
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• v.18 no.6 s.61
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• pp.51-57
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• 2004

In this study, the improved three-dimensional analysis model designed for a more accurate analysis of marine cable-supported structures, is presented. In this improved analysis model, the beam elements, of which the stability function is derived using Taylor's series expansions, are used to model space frame structures, and the truss elements. The equivalent elastic modulus of the truss elements is evaluated on the assumption that the deflection curve of a cable has a catenary function. By using the proposed three-dimensional analysis model, nonlinear static analysis is carried out for some cable-supported structures. The results are compared with previous studies and show good agreement with their findings.