• 융합경영연구
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• 제4권4호
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• pp.1-16
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• 2016

In today's knowledge-based economy, measurement and disclosure (M&D) of intellectual capital (IC) are crucial for enhancing business performance and competitiveness. In the global world, M&D of IC are useful means to keep investors well-informed and reduce information asymmetry. At present, very few leading corporations in India have disclosed IC information on a 'voluntary' basis. Traditional accounting practices, therefore, will need to assimilate innovations that seek to meaningfully represent the 'true-value' of the intangible assets of the company. This is an exploratory study of IC M&D by 8 Indian companies over 5-year period, using 'content' analysis and market-value-added (MVA) as research methodologies. The annual reports of companies were collected from their respective websites. As part of present study, various statistical techniques have been used to analyze the data. The findings show that the sample companies, on an average, reported a positive value of IC, along with wide-disparity, low-level of ICD. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. Finally, we recommend to "the international accounting bodies, to take the lead by establishing a harmonized ICD standard, and provide guidance to the big listed-companies for proper measurement and disclosure of IC, both for internal and external users."

• 한국산업보건학회지
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• 제17권4호
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• pp.261-271
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• 2007

To provide necessary information for future environmental monitoring of storage batteries in Korea, authors analyzed environmental monitoring dataset of air lead concentration of 12 storage battery industries measured during 1989-2006. We calculated geometric mean and standard deviation with minimum and maximum value of each year dataset. Air lead concentration data were analyzed according to year of measurement, type of grid manufacturing method (grid casting type or expander type), size of industries and type of operation (casting, lead powder & pasting, assembly and others). The geometric mean and standard deviation of all lead industries for overall 18 years were $72{\mu}g/m^3$ and 3.65 with minimum of $6{\mu}g/m^3$ and maximum of $7,956{\mu}g/m^3$. The geometric mean air lead concentrations of years between 1989-1999 were above the Korean PEL($50{\mu}g/m^3$), whereas those of years after year 2000 were below the Korean PEL showing 50% of it. The geometric mean concentration of air lead was significantly lower in expander method battery industries than that of grid method battery industries and was lower in large sized battery industries than small & medium sized ones throughout the whole 18 years period. The distributions of over PEL($50{\mu}g/m^3$) were decreased by the years of environmental monitoring and those were lower in expander method battery industries than grid method battery industries. The significant reduction of mean air lead concentration during last 10 years may be induced partly due to more active environmental engineering control and new introduction of new operation in grid method battery industries, but may be also influenced by non-engineering method such as reduction of operation hours or reduction of exposure time during actual environmental measurement by industrial hygienist which is not concrete evidence, but just circumstantial evidence.

• 한국환경성돌연변이발암원학회지
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• 제15권2호
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• pp.122-130
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• 1995

In order to evaluate the cytotoxicity of lead in cultures of Balb/c mouse 3T3 cell line, various cytotoxic assays were carried out after expose cells to various concentrations of lead nitrate. Cytotoxic assays using this study were included NR assay, MTT assay, measurement of LDH and protein, synthetic rate of DNA and UDS. Intrace!!ular Ca$^{2+}$ level was also measured. Light and electron microscopic studies were done for morphological changes of lead-treated cell cultures. The results were as follows; 1. The absorbances of NR and MTT were decreased dose-dependently, and NR, and MTT, values of lead nitrate were 3.4 mM and 1.5 mM, respectively. 2. Amount of LDH released into the medium was increased in dose-dependently and LDH activity at 5 mM concentration of lead nitrate was increased to 335 % of control. 3. Amount of total protein was decreased dose-dependently, and which was half of control at 2 mM concentration of lead nitrate. 4. The synthetic rate of DNA was decreased dose-dependently, and also which was remarkably decreased at 3 mM and 5 mM concentrations of lead nitrate. 5. The synthetic rate of UDS was increased at 1 mM concentration of lead nitrate, but which was remarkably decreased at 3 mM and 5 mM concentrations of lead nitrate. 6. Intrace!lular Ca$^{2+}$ level was remarkably increased at 1 mM concentration of lead nitrate, compared with control. 7. In light microscopy, number of cells and processes were decreased according to the increase of dosage of lead nitrate. Electron microscopic findings showed that many vacuoles and cisternal dilatation of rough endoplasmic reticulum were seen in the cytoplasm at 1 mM concentration of lead nittale. From the above results, high dosage treatment of lead nitrate (>3 mM) damaged genetic malerials and it also showed cytotoxicity in mouse 3T3 cell line cultures by injury of cell organelles and Ca$^{2+}$ channel.

• 대한기계학회논문집B
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• 제30권4호
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• pp.381-388
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• 2006

The objective of this study is to predict the etching characteristics using spray characteristics for the optimization on the etching process of Lead-Frame. The etching characteristics such as etching factor, uniformity were investigated on the actual operating conditions. The correlation between the etching characteristics and the spray ones obtained by measurement were analyzed to simulate the etching characteristics according to actual conditions of lead-frame etching process. These conditions of lead-frame process were spray pressure, distance from nozzle tip to substrate, pipe pitch, and nozzle pitch. To improve the etching characteristics in the lead-frame process, effects of the various operating conditions should be understood in detail. The spray characteristics obtained by experiment using PDA system were simulated by the Monte-Carlo method. The etching process model was coded by Java language. It was found that simulation results generally agreed well with the measured results of etching characteristics in lead-frame etching process. The optimal operating parameters were successfully found under variable conditions.

• 한국태양에너지학회 논문집
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• 제24권2호
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• pp.1-7
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• 2004

In this paper, the new improved method for photovoltaic system was studied available for a lighting load by measuring the state of charge of lead-acid batteries. Photovoltaic systems has been evaluated as one of the most new and renewable energy and especially, the Stand-Alone Photovoltaic system has been used to a street light, a road sign light, an air caution light, an emergency call. Many Stand-Alone PV system are installed by a group. Although the pre-installation cost of PV system is high and it has not been operated due to the absence of optimal management standards. In this paper, it is proposed a new operating method by the measurement of lead-acid battery's SOC with a Ah balancing.

• 전력전자학회:학술대회논문집
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• 전력전자학회 2016년도 추계학술대회 논문집
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• pp.59-60
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• 2016

Flooded lead acid batteries are still very popular in the industry because of their low cost as compared to their counterparts. State of Charge (SOC) estimation is of great importance for a flooded lead acid battery to ensure its safe working and to prevent it from over-charging or over-discharging. Different types of Kalman Filters are widely used for SOC estimation of batteries. The values of process and measurement noise covariance of a filter are usually calculated by trial and error method and taken as constant throughout the estimation process. While in practical cases, these values can vary as well depending upon the dynamics of the system. Therefore an Adaptive Unscented Kalman Filter (AUKF) is introduced in which the values of the process and measurement noise covariance are updated in each iteration based on the residual system error. A comparison of traditional and Adaptive Unscented Kalman Filter is presented in the paper. The results show that SOC estimation error by the proposed method is further reduced by 3 % as compared to traditional Unscented Kalman Filter.

• 한국정밀공학회지
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• 제27권3호
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• pp.27-32
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• 2010

The OMM(On-Machine-Measurement) system has many advantages compare to conventional measurement in the way the time and cost. But, the sensor suitable to OMM system is restrictive use. Touch trigger probe sensor has long time for measurement and non-contact sensor has directional demerit. Because the long mechanical parts such as gear and lead screw for pump, injector and machine tools has big and heavy, unclamp and transferring for measurement in machining process is very difficult. This paper presents a development of ultra miniature eddy current displacement sensor with 3 axes for On-Machine-Measurement system. The accuracy of the sensor is experimentally proved in the grinding machine. In experimental results, the accuracy has under ${\pm}5\;{\mu}m$.

• 한국안광학회지
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• 제3권1호
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• pp.21-25
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• 1998

Lead zirconate($PbZrO_3$, PZ) 박막의 광학적 성질을 조사하였다. 광학적 성질을 조사하기 위한 PZ 박막은 sol-gel 법으로 ITO glass 위에 제작되었다. 열처리온도 $T=700^{\circ}C$로 후열처리함에 의해 증착된 시료의 pyrochlore 상은 perovskite 상으로 변환되었다. 박막의 표면은 매우 평탄하였고, 투과율은 480~2000nm의 파장에서 60~80%였으며, 굴절률은 480~1000nm의 파장에 대하여 2.1~1.9 정도였다.

• 대한기계학회:학술대회논문집
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• 대한기계학회 2000년도 춘계학술대회논문집A
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• pp.138-142
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• 2000

In LNG Tank, it is very important to measure the strain in Membrane by theoretical and experimental stress analysis. In this paper, perform the test about strain gage, thermal sensor and lead wire to make clear the properies. The test results conclude that stress measurement by strain gage must consider the effect of many factors to measure strain acculately. The corrections should be made on apparent strain, lead wire length and Membrane shape. It is also important to measure the temperatures accurately at the strain gage location

• 센서학회지
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• 제18권4호
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• pp.322-326
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• 2009

To estimate the measurement uncertainty for industrial platinum resistance thermometers(IPRTs) made with 3-wire connection, the immersion temperature profile was investigated using a liquid bath. Two types of IPRTs having lead wires made of silver and nickel were constructed and the immersion profiles were measured at temperatures from -50 $^{\circ}C$ to 250 $^{\circ}C$ using 3-wire and 4-wire method. As immersion depth and temperature increased, the resistances measured by 3-wire method increased linearly but not for 4-wire method. To calibrate a 3-wire IPRT, the immersion effect must be accounted for. We propose a linear equation to assess correctly the measurement uncertainty.