• Title/Summary/Keyword: four principles

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Integrated Reporting: A New Paradigm of Corporate Reporting

  • Bhasin, Madan Lal
    • The Journal of Economics, Marketing and Management
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    • v.5 no.2
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    • pp.10-32
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    • 2017
  • The landscape of corporate reporting is changing quickly. The concepts, elements and principles that characterize the way organizations plan, manage and report their annual performances are currently being questioned, debated, and redesigned throughout the world. However, widening the scope of corporate performance and reporting is a major issue. Research needs to bridge the gap between social and financial performance by considering corporate performance in a wider perspective. At base, IR is a relatively new but powerful idea: enhancing the way organizations think, plan and report the story of their business. Organizations are using IR to communicate a clear, concise, integrated story that explains how all of their resources are creating value. This paper examines the rise of what has been widely claimed to represent a new and striking future for corporate reporting, namely the notion of "Integrated Reporting" (IR). Unfortunately, there is poor empirical research work undertaken which has focused on published integrated reports. This research study provides initial analysis of the content and structure of the corporate integrated reports published in 2013 and available on the International Integrated Reporting Council (IIRC) Emerging Examples Database. As part of this study, Integrated Reports were analyzed for company information, report information and report content. Moreover, they were also evaluated as to the extent these adhered to the integrated reporting (IR) Guiding Principles, Content Elements, and the multiple capitals model. Findings of this study indicate that "early integrated reports were mostly lengthy, fail to adhere to all the guiding principles, and covered four of the six capitals suggested." At present, no universally accepted global framework for IR exists and it is still largely a voluntary practice. We believe that IR of both financial and non-financial performance should be made mandatory, and it should become a universal practice for all the global listed companies within the next 5-10 years.

FATIGUE TEST TO THE BLADES AXLE OF ROTARY TILLER

  • Mao, Hanping;Chen, Cuiying
    • Proceedings of the Korean Society for Agricultural Machinery Conference
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    • 1993.10a
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    • pp.291-296
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    • 1993
  • Taking a bledes axle of rotary tiller as a example, this paper discusses influences of four loading essential factors, which are strengthened amplitude, cycle times, loading sequence and loading frequency. in fatigue life. Determination principles of above four factors and monitoring methods of fatigue damage by local strain are dealt with. The actual field testing check of farm machinery is rapidly simulated by laboratory program fatigue test can shorten the period of development and improvement of a product. In the time of in-door simulation test, damage monitoring and four loading essential factors, which are strengthened amplitude , cycle times, loading sequence and loading frequency, have to be dealt with . If these problems are solved successfully, it is possible to accelerated test speed, reduce costs and manhours, and raise accuracy of test result. However strengthening method, loading pattern and influence of loading frequency on test result have not so far been discu sed systematically, damage monitoring is even more a difficult problem. Authors have studied above problems with the object of blades axle of rotary tiller.

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Four Switch Three-Phase Z-Source Active Power Filter (Four-Switch 3상 Z-소스 능동전력필터)

  • Qiu, Xiao-Dong;Jung, Young-Gook;Lim, Young-Cheol
    • Proceedings of the KIPE Conference
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    • 2013.07a
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    • pp.224-225
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    • 2013
  • This paper describes the four switch three-phase Z-source active power filter. This novel configuration has many advantages like reduction of cost, switching loss and smaller drive circuit. The paper presents an application of direct current control(DCC) method in a three-phase parallel Z-source active power filter to reduce the harmonics generated by the nonlinear load. The compensation principles and dynamics of the system are discussed in detail. The results show that the proposed control strategy is feasible and efficient.

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Steady-State Harmonic Domain Matrix-Based Modeling of Four-Quadrant EMU Line Converter

  • Wang, Hui;Wu, Mingli;Agelidis, Vassilios G.;Song, Kejian
    • Journal of Power Electronics
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    • v.14 no.3
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    • pp.572-579
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    • 2014
  • As a non-linear time variant system, the four-quadrant line converter of an electric multiple unit (EMU) was expressed by linear time periodic functions near an operating point and modeled by a steady-state harmonic domain matrix. The components were then combined according to the circuit connection and relations of the feedback control loops to form a complete converter model. The proposed modeling method allows the study of the amplitude of harmonic impedances to explore harmonic coupling. Moreover, the proposed method helps provide a better design for the converter controllers, as well as solves the problem in coordination operation between the EMUs and the AC supply. On-site data from an actual $CRH_2$ high-speed train were used to validate the modeling principles presented in the paper.

Four switch three-phase Z-source rectifier with improved switching characteristics

  • ANVAR, IBADULLAEV;Yoo, Dae-Hyun;Jung, Young-Gook;Lim, Young-Cheol
    • Proceedings of the KIPE Conference
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    • 2014.07a
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    • pp.301-302
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    • 2014
  • This paper describes four switch three-phase Z-source rectifier with improved switching characteristics. This configuration has some advantages switching loss and optimal drive circuit. The rectifier has buck-boost function by shoot-through state. Also, the rectifier has the advantage of decreasing inrush current in start-up and transient states. In order to reduce harmonics PWM modulation technique with a variable index has been suggested. Four switch three-phase Z-source rectifier with improved switching characteristics can output stable DC voltage at the same time decreasing the system's harmonic current. And also the paper presents an application of DCC method in Z-source rectifier. Principles and dynamics of the system are discussed in detail. After having viewed the results we can confirm that the proposed method is eligible and efficient.

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Four switch three-phase Z-source rectifier with reduced capacitor values

  • ANVAR, IBADULLAEV;Yoo, Dae-Hyun;Jung, Young-Gook;Lim, Young-Cheol
    • Proceedings of the KIPE Conference
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    • 2014.07a
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    • pp.303-304
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    • 2014
  • This paper describes Four Switch Three-Phase Z-Source rectifier with reduced value capacitors. This configuration has some advantages in term of small size of the circuit. The rectifier has buck-boost function by shoot-through state. Also, the rectifier has the advantage of decreasing inrush current in start-up and transient states. In order to reduce harmonics PWM modulation technique with a variable index has been suggested. Four Switch Three-Phase Z-Source rectifier with reduced value capacitors can output stable DC. Principles and dynamics of the system are discussed in detail.

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A study on fundamental basis of four-constitution medicine from the principle of Yeokgyeong (사상의학(四象醫學)의 역철학적(易哲學的) 기초(基礎)에 관한 연구)

  • Kim, Yeong-Mok
    • Journal of Korean Medical classics
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    • v.21 no.2
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    • pp.151-172
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    • 2008
  • This study searched fundamental basis of four-constitution medicine from the principle of "Yeokgyeong(易經)" that is scientific foundations of Dongmu(東武) Ijema(李濟馬)'s four-constitution medicine based on system of "Yeokgyeong(易經)" and looked into the principle of our-constitution medicine ontologically. That is to say, the translation of five phase(五行) that represented in "Hwangjenaegyeong(黃帝內經)" regulated that substance of five phase is spleen-earth(脾土). But four-constitution medicine mentions the substance as heart-earth(心土) in place of spleen-earth. Because of it's standpoint, the differences on meanings between spleen-earth and heart-earth on the substance of five-phase becomes motive to interpret scientific system of four-constitution medicine fundamental wrongly. For that reason, the research of this title is needed. The results was summarized as follows. First, in ontological view point of structure of four-constitution, five phase is substance and phenomenon, in other words it includes earth of unrevealed substance and wood, fire, metal and water of self-manifestation of existence. Second, in axiological view point, the four-constitution represent principles and contents of four virtues of human nature. And so the innate four virtues ontologically based on four-constitution of heaven. Therefore a human being is endowed innately benevolence, courtesy, justice, intelligence of four virtues. Third, the concept of greater and lesser of Eum(陰, yin) and Yang(陽, yang) in Dongmu(東武)'s four-constitution medicine is four-constitution in "Yeokgyeong(易經)". Greater principle(太極) and four-constitution is a relation of substance and phenomenon. Fourth, the origin and structure of four-constitution medicine includes the structure and principle of natural philosophical Eumyang and four-constitution, the human-centric theory and sciences of human nature and natural laws and medical experience of traditional oriental medicine and medical principle.

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Development of Empathy Education Program Using Brain-Based Education Principles in Home Economics (뇌기반 교육원리를 적용한 가정과 공감교육 프로그램 개발)

  • Lee, Eunjin;Choi, Saeeun
    • Journal of Korean Home Economics Education Association
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    • v.33 no.2
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    • pp.153-172
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    • 2021
  • The purpose of this study is to develop the Empathy Education Program by employing the brain-based education principle in home economics education. For this purpose, the study used the "ADDE" (Analysis, Design, Development, and Evaluation) method to develope a Empathy Education Program for middle-school students. Analysis from previous literature derived that four principles of brain-based empathy education in home economics education: 1) understanding through imitation; 2) inference through imagination; 3) interaction through experience, and 4) internalization through practice. Based on these brain-based four principles and three components of empathy, a total of 15 lessons were designed and developed for the educational program for middle-school students, "FEEL" (For Empathy Education & Learning). The contents of this program were selected from the analysis of the 2015-revised technology and home economics education curriculum and textbooks. Results from expert evaluation of the validity and feasibility of the program showed that this program is highly valid with an average validity score of 4.88 and 0.98 for the validity index ("CVI"). This study is meaningful in that it can be effectively employed in the middle school free-year policy system. Also, this study contributes to shedding light on the possibility of combining empathy education with home economics education by presenting newly presented elements of empathy and brain-based education principles in home economics education.

Standards on the Effectiveness of the Rights to Social Security of People with Disability (장애인 사회보장수급권의 실효성 기준에 관한 연구)

  • Seo, Jeong-Hee
    • Korean Journal of Social Welfare
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    • v.62 no.1
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    • pp.211-235
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    • 2010
  • This study attempts to examine standards on the effectiveness of the rights to social security of people with disability. The current research makes the standards on effectiveness of social security rights to the disabled. This standards draw four right areas and five general principles from debates about effectiveness of general social security rights and extend for applying three social area to the disabled. Four right areas are benefit coverage, benefit structure, benefit restriction and rights relief. Five general principles are enforceable rule principle, national finance principle, unconditional principle, adequacy principle and penalties principle. These four right areas and five general principles apply to three social security areas of income support, employment security and medical security. Measurement values are 'high' and 'low'. These measurement values divided into two that are used to ensure same intervals. This study on standards to the effectiveness of the rights to social security of people with disability has political and theoretical implications. First, in political aspects, these standards provide objective understanding of the present level of social security policies for the disabled. Second, theoretically the current study expands debates about the effectiveness of general social security through multi-disciplined research. At once this study is significant to establish empirical research foundation.

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