• Journal of the Korea institute for structural maintenance and inspection
• /
• v.27 no.5
• /
• pp.57-66
• /
• 2023

Asset valuation of social infrastructure is essential for rational decision-making for efficient management of assets. In addition, it can be an indicator for correctly recognizing assets. In general, Korea applies depreciated replacement cost based on the straight-line method to evaluate asset value, yet this is unsuitable for evaluating actual value because it is depreciated at a constant rate over the useful life period. In order to evaluate the asset value considering the performance of the bridge, the performance index of the bridge is estimated using the Weibull distribution. Using the estimated performance indicators and defect index, a new asset value evaluation method is proposed and compared and analyzed with the existing method. The proposed valuation method can take into account the performance of the bridge, so it is judged to be more objective and reasonable than existing method.

• Geomechanics and Engineering
• /
• v.35 no.6
• /
• pp.647-663
• /
• 2023

The investigation of the disc cutter wear prediction has an important guiding role in TBM equipment selection, project planning, and cost forecasting, especially when tunneling in a long-distance rock formations with high strength and high abrasivity. In this study, a comprehensive database of disc cutter wear data, geological properties, and tunneling parameters is obtained from a 1326 m excavated metro tunnel project in leptynite in Shenzhen, China. The failure forms and wear consumption of disc cutters on site are analyzed with emphasis. The results showed that 81% of disc cutters fail due to uniform wear, and other cutters are replaced owing to abnormal wear, especially flat wear of the cutter rings. In addition, it is found that there is a reasonable direct proportional relationship between the uniform wear rate (WR) and the installation radius (R), and the coefficient depends on geological characteristics and tunneling parameters. Thus, a preliminary prediction formula of the uniform wear rate, based on the installation radius of the cutterhead, was established. The correlation between some important geological properties (K_V and UCS) along with some tunneling parameters (F_n and p) and wear rate was discussed using regression analysis methods, and several prediction models for uniform wear rate were developed. Compared with a single variable, the multivariable model shows better prediction ability, and 89% of WR can be accurately estimated. The prediction model has reliability and provides a practical tool for wear prediction of disc cutter under similar hard rock projects with similar geological conditions.

• KSCE Journal of Civil and Environmental Engineering Research
• /
• v.44 no.1
• /
• pp.117-124
• /
• 2024

The objective of Value Engineering (VE) is to derive the optimal value at the most efficient life cycle cost, comprising three stages: Pre-Study, Study, and Post-Study. In this study, we propose a method for information collection and analysis during planned site visit surveys in the preparation stage of VE. The 3D spatial model, created using a drone, facilitated observation and analysis of the study area from various angles, both from the center and the outside. Additionally, through the utilization of drones, we conducted on-site investigations of the research area's 3D spatial model, enabling a macroscopic perspective previously only feasible through a microscopic viewpoint during planned site visits in the pre-study phase. Furthermore, the utilization of actual spatial data obtained from observations allowed for real-time information verification during Design VE workshops, enhancing the efficiency and reliability of the VE project.

• Journal of the Korean Institute of Electrical and Electronic Material Engineers
• /
• v.37 no.2
• /
• pp.223-229
• /
• 2024

Laser-induced plasmonic sintering of metal nanoparticles (NPs) holds significant promise as a technology for producing flexible conducting electrodes. This method offers immediate, straightforward, and scalable manufacturing approaches, eliminating the need for expensive facilities and intricate processes. Nevertheless, the metal NPs come at a high cost due to the intricate synthesis procedures required to ensure long-term reliability in terms of chemical stability and the prevention of NP aggregation. Herein, we induced the self-generation of metal nanoparticles from Ag organometallic ink, and fabricated highly conductive electrodes on flexible substrates through laser-assisted plasmonic annealing. To demonstrate the practicality of the fabricated flexible electrode, it was configured in a mesh pattern, realizing multi-touchable flexible touch screen panel.

• Journal of the Korean Applied Science and Technology
• /
• v.41 no.2
• /
• pp.273-282
• /
• 2024

Park golf is establishing itself as a daily sport that the silver generation can enjoy physically and cost-free. Accordingly, we have examined the impact of park golf participants' passionate participation behavior on sports immersion and sports performance. The subjects were 243 park golf participants, and SPSS 21.0 and AMOS 18.0 were used for data processing. In addition, frequency analysis, reliability, confirmatory factor analysis, and correlation analysis were conducted. Path analysis was performed using SEM, and mediating effects were analyzed using bootstrapping. First, regarding the relationship between passionate behavior and sports immersion, harmonious passion did not affect sports immersion, and obsessive passion had a positive effect. Second, passion had a positive effect on sports performance. Third, sports immersion had a positive effect on sports performance. Fourth, sports commitment played a partial mediating role in the relationship between passion and sports performance. Therefore, if the environment of the park golf course is improved so that passion does not decrease, exercise immersion and exercise performance will improve.

• Journal of Space Technology and Applications
• /
• v.3 no.4
• /
• pp.355-372
• /
• 2023

As the need for low-cost, high-efficiency cubesats develops in the new space age, commercial paradigms are shifting in the private sector. This paper examines the challenges of launching and operating both domestic and foreign cubesats, and proposes practical solutions to ensure the robustness and reliability of the satellites from a practical perspective. In particular, the paper deals with checkpoints that are easy to miss, focusing on key events that can occur from the satellite deployment process through normal mode to mission mode in the operation scenario. Although the contents presented in this paper may not be technically applicable to all cubesat systems due to the different nature of each satellite bus system, they will be of some help during satellite assembly, integration and testing.

• Journal of Wellbeing Management and Applied Psychology
• /
• v.7 no.3
• /
• pp.67-72
• /
• 2024

This study developed a dry composite module-type deodorization facility with Twisting airflow changes and two forms (catalyst, adsorbent) within one module. Experiments were conducted to evaluate the reduction efficiency of odor substances C₈H₇N and C₉H₉N. The device combines UV oxidation using TiO₂, catalytic oxidation using MnO₂, and adsorption using A/C in five different methods. Data analysis of experimental results utilized the statistical package program Python 3.12. The program applied frequency analysis of odor removal efficiency, one-way ANOVA, and post-hoc tests, with statistical significance determined by p-value to ensure reliability and validity of the measurements. Results indicated that the highest removal efficiency of C₈H₇N and C₉H₉N was achieved by the UV+A/C method, suggesting the superior effectiveness and efficiency of the developed device. Combining multiple processes and technologies within one module enhanced odor treatment efficiency compared to using a single method. The device's modularity allows for flexibility in adapting to various sewage treatment scenarios, offering easy maintenance and cost-effective deodorization. This composite reaction module device can apply multiple technologies, such as biofilters, plasma, activated carbon filters, UV-photocatalysis, and electromagnetic-chemical systems. However, this study focused on UV-photocatalysis, catalysts, and activated carbon filters. Ultimately, the research demonstrates the practical applicability of this innovative device in real sewage treatment operations, showing excellent reduction efficiency and effectiveness by integrating UV oxidation, TiO₂ photocatalysis, MnO₂ catalytic oxidation, and A/C adsorption within a modular system.

• The Journal of Engineering Geology
• /
• v.30 no.4
• /
• pp.457-468
• /
• 2020

Problems arising during pile design works for plant construction, civil and architecture work are mostly come from uncertainty of geotechnical characteristics. In particular, obtaining the N-value measured through the Standard Penetration Test (SPT) is the most important data. However, it is difficult to obtain N-value by drilling investigation throughout the all target area. There are many constraints such as licensing, time, cost, equipment access and residential complaints etc. it is impossible to obtain geotechnical characteristics through drilling investigation within a short bidding period in overseas. The geotechnical characteristics at non-drilling investigation points are usually determined by the engineer's empirical judgment, which can leads to errors in pile design and quantity calculation causing construction delay and cost increase. It would be possible to overcome this problem if N-value could be predicted at the non-drilling investigation points using limited minimum drilling investigation data. This study was conducted to predicted the N-value using an Artificial Neural Network (ANN) which one of the Artificial intelligence (AI) method. An Artificial Neural Network treats a limited amount of geotechnical characteristics as a biological logic process, providing more reliable results for input variables. The purpose of this study is to predict N-value at the non-drilling investigation points through patterns which is studied by multi-layer perceptron and error back-propagation algorithms using the minimum geotechnical data. It has been reviewed the reliability of the values that predicted by AI method compared to the measured values, and we were able to confirm the high reliability as a result. To solving geotechnical uncertainty, we will perform sensitivity analysis of input variables to increase learning effect in next steps and it may need some technical update of program. We hope that our study will be helpful to design works in the future.

• Korean small business review
• /
• v.31 no.2
• /
• pp.85-102
• /
• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• Journal of Home Health Care Nursing
• /
• v.6
• /
• pp.33-45
• /
• 1999

The purpose of this study was to develop a basic framework and criteria for evaluation of quality care provided to patients with the attributes of disease in the home care nursing field, and to provide measurement tools for home health care in the future. The study design was a developmental study for evaluation of hospital-based HCN(home care nursing) in Korea. The study process was as follows: a home care nursing study team of College of Nursing. Yonsei University reviewed the nursing records of 47 patients who were enrolled at Yonsei University Medical Center Home Care Center in March, 1995. Twenty-five patients were insured at that time, were selected from 47 patients receiving home care service for study feasibility with six disease groups; Caesarean Section (C/S), simple nephrectomy, Liver cirrhosis(LC), chronic obstructive pulmonary disease(COPD), Lung cancer or cerebrovascular accident(CVA). In this study, the following items were selected : First step : Preliminary study 1. Criteria and items were selected on the basis of related literature on each disease area. 2. Items were identified by home care nurses. 3. A physician in charge reviewed the criteria and content of selected items. 4. Items were revised through preliminary study offered to both HCN patients and discharged patients from the home care center. Second step : Pretest 1. To verify the content of the items, a pretest was conducted with 18 patients of which there were three patients in each of the six selected disease groups. Third step : Test of reliability and validity of tools 1. Using the collected data from 25 patients with either cis, Simple nephrectomy, LC, COPD, Lung cancer, or CVA. the final items were revised through a panel discussion among experts in medical care who were researchers, doctors, or nurses. 2. Reliability and validity of the completed tool were verified with both inpatients and HCN patients in each of field for researches. The study results are as follows: 1. Standard for discharge with HCN referral The referral standard for home care, which included criteria for discharge with HCN referral and criteria leaving the hospital were established. These were developed through content analysis from the results of an open-ended questionnaire to related doctors concerning characteristic for discharge with HCN referral for each of the disease groups. The final criteria was decided by discussion among the researchers. 2. Instrument for measurement of health statusPatient health status was measured pre and post home care by direct observation and interview with an open-ended questionnaire which consisted of 61 items based on Gorden's nursing diagnosis classification. These included seven items on health knowledge and health management, eight items on nutrition and metabolism, three items on elimination, five items on activity and exercise, seven items on perception and cognition, three items on sleep and rest, three items on self-perception, three items on role and interpersonal relations, five items on sexuality and reproduction, five items on coping and stress, four items on value and religion, three items on family. and three items on facilities and environment. 3. Instrument for measurement of self-care The instrument for self-care measurement was classified with scales according to the attributes of the disease. Each scale measured understanding level and practice level by a Yes or No scale. Understanding level was measured by interview but practice level was measured by both observation and interview. Items for self-care measurement included 14 for patients with a CVA, five for women who had a cis, ten for patients with lung cancer, 12 for patients with COPD, five for patients with a simple nephrectomy, and 11 for patients with LC. 4. Record for follow-up management This included (1) OPD visit sheet, (2) ER visit form, (3) complications problem form, (4) readmission sheet. and (5) visit note for others medical centers which included visit date, reason for visit, patient name, caregivers, sex, age, time and cost required for visit, and traffic expenses, that is, there were open-end items that investigated OPD visits, emergency room visits, the problem and solution of complications, readmissions and visits to other medical institution to measure health problems and expenditures during the follow up period. 5. Instrument to measure patients satisfaction The satisfaction measurement instrument by Reisseer(1975) was referred to for the development of a tool to measure patient home care satisfaction. The instrument was an open-ended questionnaire which consisted of 11 domains; treatment, nursing care, information, time consumption, accessibility, rapidity, treatment skill, service relevance, attitude, satisfaction factors, dissatisfaction factors, overall satisfaction about nursing care, and others. In conclusion, Five evaluation instruments were developed for home care nursing. These were (1)standard for discharge with HCN referral. (2)instrument for measurement of health status, (3)instrument for measurement of self-care. (4)record for follow-up management, and (5)instrument to measure patient satisfaction. Also, the five instruments can be used to evaluate the effectiveness of the service to assure quality. Further research is needed to increase the reliability and validity of instrument through a community-based HCN evaluation.