• 한국정보시스템학회지:정보시스템연구
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• 제18권4호
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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.

• 농약과학회지
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• 제17권4호
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• pp.302-306
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• 2013

대표 농산물 섭취에 따른 친환경유기농자재 rotenone의 노출량 위해성 평가를 위하여 총식이조사(Total Diet Study, TDS)자료를 바탕으로 선정한 대표 농산물인 상추 및 오이에 포장시험을 통한 잔류량을 분석하였다. 상추, 오이의 rotenone 오염도를 확인하기 위해 잔류성 시험결과를 토대로 rotenone의 잔류 모니터링을 실시한 결과, upper bound (UB) 적용 시 평균 0.00~0.68 mg/kg 이었으며, lower bound (LB) 적용 시 평균 0.00~0.45 mg/kg이었다. 전체인구집단에서 평균오염도의 상추, 오이 섭취를 통한 rotenone 위해도는 UB의 경우 0.00~18.41%이었고, LB의 경우 0.00~12.19%로 매우 낮은 수준으로 나타났다.

• 한국항행학회논문지
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• 제16권6호
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• pp.988-996
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• 2012

기지국이 사용자 간의 채널 상태 정보를 완벽하게 알고 있는 가정 하에서, 기존의 상향링크 셀룰러 시스템에서의 간섭 정렬 (IA) 방식은 인접 셀 간섭 채널을 임의로 설정된 참조 벡터로 모두 정렬시킴으로써 셀 간 간섭 (ICI) 을 완벽히 제거할 수 있다. 하지만, 현실적으로 사용자와 기지국 간의 채널 상태 정보의 교환은 제한된 궤환 채널에 의해 이루어지고 그 결과 궤환 오류에 의한 잔여 ICI 의 발생은 시스템 성능 저하에 큰 영향을 미친다. 본 논문에서는 이러한 잔여 ICI 를 최소화 할 수 있는 IA을 위한 최적화된 참조 벡터의 설계를 제안하고자 한다. 다음으로, 잔여 ICI의 최소화 뿐 만 아니라 기지국과 사용자 간의 요구 신호 (Desired signal) 세기의 최대화도 동시에 고려하는 반복적 연산 구조의 IA 기반 송수신기 설계 기법을 제안한다. 또한, 제안된 IA 알고리즘들과 연동된 사용자 스케줄링 기법을 제시함으로써 ICI를 효율적으로 제거함과 동시에 다중사용자 다양성 이득을 획득할 수 있도록 한다. 마지막으로, 이론적 분석 및 실험 결과를 통하여 기존의 IA 방식과 비교하여 제안된 IA 방식이 간섭 제한 영역에서 높은 성능을 나타냄을 확인할 수 있다.

• 대한기계학회논문집
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• 제14권1호
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• pp.1-12
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• 1990

본 연구에서는 자유단조용 프레서를 이용하여 돌출부가 있는 비대칭 중공형단 조 제품을 생산할 수 있도록 금형장치를 설계.제작하고, Fig.1에서 보는 바와 같이 경 사진 돌출부가 있는 비축대칭 복합단조에 UBET를 적용하여 해석하였다. 단조시편은 원주형태를 가지도록 하였다. 즉 원주형 소재가 요구되는 비축대칭 단조제품으로 변 형되는 과정에서 단조하중, 재료가 돌출부를 충만하도록 하는 유동특성, 재료가 돌출 부로 차들어가는 속도 등에 영향을 주는 인자(예:펀치 직경의 크기, 금형 상하면의 각 도)의 특성을 이론적으로 해석하고 실험으로 확인하였다.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제6권11호
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• pp.2920-2939
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• 2012

Enterprises that develop online games have to deploy supporting infrastructures, including hardware and bandwidth resources, in order to provide a good service to users. First Person Shooter games generate high rates of small UDP packets from the client to the server, so the overhead is significant. This work analyzes a method that saves bandwidth, by the addition of a local agent which queues packets, compresses headers and uses a tunnel to send a number of packets within a multiplexed packet. The behavior of the system has been studied, showing that significant bandwidth savings can be achieved. For certain titles, up to 38% of the bandwidth can be saved for IPv4. This percentage increases to 54% for IPv6, as this protocol has a bigger overhead. The cost of these bandwidth savings is the addition of a new delay, which has an upper bound that can be modified. So there is a tradeoff: the greater the added delays, the greater the bandwidth savings. Significant reductions in the amounts of packets per second generated can also be obtained. Tests have been deployed in an emulated scenario matching an access network, showing that if the number of players is big enough, the added delays can be acceptable in terms of user experience.

• 한국지진공학회논문집
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• 제22권2호
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• pp.55-62
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• 2018

In this study, natural period formular is presented for a RC shear wall structure with H-, T-, and L-shaped wall sections. The natural period formular proposed by Goel and Chopra and adopted in ASCE 7-10 was modified by using the ratio of the flange and web wall area. The natural periods of structures with H-shaped wall were numerically obtained, the results indicated that the ASCE 7-10 could not consider the natural period variation according to the length of the flange wall, but the proposed formula could do. Especially, ASCE 7-10 estimated much longer periods than eigenvalue analysis, and this implies that conservative seismic design is difficult. The periods by eigenvalue analysis exist between the upper and lower bounds given by the proposed formula, and conservative design is possible by using the proposed lower bound value. In order to verity the effectiveness of the proposed method, actual residential buildings with various types of flange walls are considered. Ambient vibration tests, eigenvalue analyses, and nonlinear dynamic analyses were conducted and the periods were compared with the values by ASCE 7-10 and the proposed formula. The results showed that the proposed formula could estimate more accurately the periods than ASCE 7-10.

• 한국소음진동공학회:학술대회논문집
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• 한국소음진동공학회 2008년도 춘계학술대회논문집
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• pp.647-652
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• 2008

This paper focused on the application of finite element model updating technique to evaluate the structural properties of the reinforced concrete specimen using the data collected from shaking table tests. The specimen was subjected to six El Centro(NS, 1942) ground motion histories with different Peak Ground Acceleration(PGA) ranging from 0.06g to 0.50g. For model updating, flexural stiffness values of structural members(walls and slabs) were chosen as the updating parameters so that the converged results have direct physical interpretations. Initial values for finite element model were determined from the member dimensions and material properties. Frequency response functions(i.e. transfer functions), natural frequencies and mode shapes were obtained using the acceleration measurement at each floor and given ground acceleration history. The weighting factors were used to account for the relative confidence in different types of inputs for updating(i.e. transfer function and natural frequencies). The constraints based on upper/lower bound of parameters and sensitivity-based constraints were implemented to the updating procedure in this study using standard bounded variable least-squares(BVLS) method. The veracity of the updated finite element model was investigated by comparing the predicted and measured responses. The results indicated that the updated model replicates the dynamic behavior of the specimens reasonably well. At each stage of shaking, severity of damage that results from cracking of the reinforced concrete member was quantified from the updated parameters(i.e. flexural stiffness values).

• 전산구조공학
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• 제1권2호
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• pp.101-109
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• 1988

구조물이 대형화되고 복잡해짐에 따라 구조물의 체계신뢰도 평가는 매우 어려워지며 많은 계산량을 요구한다. 특히 작용하중들이 시간적 변화특성을 가지거나 구조물의 파괴모드가 여러가지인 경우는 더욱 복잡하다. 구조물에 작용하는 대부분의 하중들은 그 발생강도 뿐만 아니라 발생시기, 발생빈도 등이 무작위특성을 가지므로, 이러한 시간적 변화특성을 합리적으로 반영하기 위해서는 종래의 확률변수 모형보다는 확률과정을 이용한 모형화가 바람직하다. 구조물 체계신뢰도의 근사해법으로 3계구간식 상한치를 이용한 점추정식 근사해가 제안되어졌다. 이 3계 점추정식 근사해는 현재 많이 사용되는 다른 근사해들과 비교할 때 적은 계산량의 증가에도 불구하고 정확도가 상당히 높으며 체계파괴확률 함수의 연속성이 보장된다. 상시하중과 함께 여러 일시하중이 작용할 때, 하중 조합효과를 보다 효과적으로 반영하기 위해 기존의 하중합치법을 보완하여 넓은 한계수준에서 정확도를 높였다.

• 한국소음진동공학회논문집
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• 제18권7호
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• pp.725-731
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• 2008

This paper focused on the application of finite element model updating technique to evaluate the structural properties of the reinforced concrete specimen using the data collected from shaking table tests. The specimen was subjected to six El Centre (NS, 1942) ground motion histories with different peak ground acceleration (PGA) ranging from 0.06 g to 0.50 g. For model updating, flexural stiffness values of structural members (walls and slabs) were chosen as the updating parameters so that the converged results have direct physical interpretations. Initial values for finite element model were determined from the member dimensions and material properties. Frequency response functions (i.e. transfer functions), natural frequencies and mode shapes were obtained using the acceleration measurement at each floor and given ground acceleration history. The weighting factors were used to account for the relative confidence in different types of Inputs for updating (j.e. transfer function and natural frequencies) The constraints based on upper/lower bound of parameters and sensitivity-based constraints were implemented to the updating procedure in this study using standard bounded variable least-squares(BVLS) method. The veracity of the updated finite element model was investigated by comparing the predicted and measured responses. The results indicated that the updated model replicates the dynamic behavior of the specimens reasonably well. At each stage of shaking, severity of damage that results from cracking of the reinforced concrete member was quantified from the updated parameters (i.e. flexural stiffness values).

• Earthquakes and Structures
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• 제11권5호
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• pp.741-777
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• 2016

A simplified approach of assessing torsionally balanced (TB) and torsionally unbalanced (TU) low-medium rise buildings of up to 30 m in height is presented in this paper for regions of low-to-moderate seismicity. The Generalised Force Method of Analysis for TB buildings which is illustrated in the early part of the paper involves calculation of the deflection profile of the building in a 2D analysis in order that a capacity diagram can be constructed to intercept with the acceleration-displacement response spectrum diagram representing seismic actions. This approach of calculation on the planar model of a building which involves applying lateral forces to the building (waiving away the need of a dynamic analysis and yet obtaining similar results) has been adapted for determining the deflection behaviour of a TU building in the later part of the paper. Another key original contribution to knowledge is taking into account the strong dependence of the torsional response behaviour of the building on the periodic properties of the applied excitations in relation to the natural periods of vibration of the building. Many of the trends presented are not reflected in provisions of major codes of practices for the seismic design of buildings. The deflection behaviour of the building in response to displacement controlled (DC) excitations is in stark contrast to behaviour in acceleration controlled (AC), or velocity controlled (VC), conditions, and is much easier to generalise. Although DC conditions are rare with buildings not exceeding 30 m in height displacement estimates based on such conditions can be taken as upper bound estimates in order that a conservative prediction of the displacement profile at the edge of a TU building can be obtained conveniently by the use of a constant amplification factor to scale results from planar analysis.