• Management & Information Systems Review
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• v.34 no.2
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• pp.113-130
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• 2015

This study considers the relation between firms' earnings management and credit rating. Unlike preceding papers only focusing earnings management by accrual(thereafter, AM), this paper examines the effect of accrual earnings management(AMs) and real earning management(thereafter, RM) on credit rating. RMs have more negative effects on firms' forward cash flow generation abilities and long term operating performances than AMs. So, RMs are more negative signals for credit analysts than AMs. But credit analysts have much difficulty in seeing through RM, because if credit analysts want to find out RMs, they have to understand firms' internal operating activities, cost structures, receivables collection practices, and review whether profit distortions are due to abnormal change of them. Sample of this study consists of 2,150firm-year data listed companies from 2002 to 2010. Empirical evidence shows that AMs and RMs are negatively related to credit rating. This result implies that credit analysts see through AMs and RMs in interpreting financial informations, that is to say, they discount credit rating in considering level of earnings management that consist of real activity and accrual earning management. This paper also finds that RMs are more negatively related to credit ratings than AMs. This result suggests that credit analysts don't take RMs into account in credit rating process as much as AMs.

• Journal of the Korean Solar Energy Society
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• v.35 no.6
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• pp.9-15
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• 2015

In this paper, a parallel operating technique for the stand alone photovoltaic (PV) power conditioning system (PCS) is proposed. The proposed parallel operating technique can increase the power rating of the system easily. Also, it provide three-phase connection function. The proposed technique does not separated master and slave system. Also, it does not use the separated synchronization line. Therefore, the PCS can supply continuous power even if one of the PCS breaks down. This technique is composed of a phase locked loop (PLL) control, droop control, current limit control and etc. Experimental result obtained on 2-kW prototype to verify the proposed technique.

• Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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• v.29 no.6
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• pp.8-13
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• 2015

Recently, Illumination industry of LED module has been focused to industry technology for energy conservation of nation. The LED device is excellent to power efficiency due to semiconductor light source element. And the application to the lighting circuit technology can be designed to the sensitive lighting system for human sensitivity control. In this paper, as a process for analyzing the operating temperature of standardized electronic device including LED device has analyzed about fusing character with in designed micro fuse for electronic device protection from the over current. Using the de-rating technique, which is performed to micro fuse fusing test in the range of $-30^{\circ}C{\sim}120^{\circ}C$ thermostatic chamber. To the output data in each temperature zone, it is performed to first-order linear fitting. Additionally, applying the resistance temperature coefficient and statistical data for the reliable analysis has derived to the metal element resistance of micro fuse with temperature change of the thermostatic chamber. As a research result, The changed temperature effect of thermostatic chamber was confirmed regarding fusing time change.

• Journal of the Korean Academy of Child and Adolescent Psychiatry
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• v.29 no.4
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• pp.172-177
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• 2018

Objectives: We examined the agreement between the Autism Diagnostic Observation Schedule (ADOS) and the Childhood Autism Rating Scale (CARS) in the diagnosis of autism spectrum disorder. Methods: The ADOS and CARS scores of 78 children were retrospectively collected from a chart review. A correlation analysis was performed to examine the concurrent validity between the two measures. Using the receiver operating characteristic (ROC) curve, we determined the optimal cut-off score of the CARS for identifying autism spectrum disorder. Results: The CARS score was significantly correlated with the ADOS score (r=0.808, p<0.001). Taking ADOS as the ideal standard, the optimal cut-off scores of CARS for identifying autism and autism spectrum were 30 and 24.5, respectively. Conclusion: We determined the optimal cut-off scores of CARS for screening and diagnosing autism spectrum disorder.

• Journal of the Korea Safety Management & Science
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• v.19 no.1
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• pp.39-52
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• 2017

The scope of this study is the construction conformity assessment system according to the new paradigm of construction management To minimize the differences between domestic and international state, construction Conformity Assessment is subdivided into system certification and product certification. For the former, WASCON(Worldwide Assessment System of Construction Quality Maturity Stage) is applied. For the latter, AQUA(Advanced Quality Assessment System) was developed and adopted to model project for demonstration. Both systems are designed to enable quantified rating, integrated into PQCS(Project Quality Certification), which is an advanced project quality certification system. The construction work observing PQCS will gain quality score on its own quality certificate(Quality mark on construction itself or facilities is also available, if needed or preferred by customers). This Quality Rating System will inspire and encourage any related parties. PQCS score would let supplier/constructor recognize how much themselves are operating effectively and efficiently, offering them the opportunity of redeeming their weaknesses.

• Journal of Power Electronics
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• v.6 no.3
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• pp.214-225
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• 2006

The design and performance analysis of a reduced rating autotransformer based thirty-pulse AC-DC converter is carried out for feeding a vector controlled induction motor drive (VCIMD). The configuration of the proposed autotransformer consists of only two single phase transformers, with their windings connected in a T-shape, resulting in simplicity in design, manufacturing and in a reduction in magnetics rating. The design procedure of the autotransformer along with the newly designed interphase transformer is presented. The proposed configuration has flexibility in varying the transformer output voltage ratios as required. The design of the autotransformer can be modified for retrofit applications, where presently a 6-pulse diode bridge rectifier is used. The proposed thirty-pulse AC-DC converter is capable of suppressing less than $29^{th}$ harmonics in the supply current. The power factor is also improved to near unity in the wide operating range of the drive. A comparison of different power quality indices at AC mains and DC bus is demonstrated in a conventional 6-pulse AC-DC converter and the proposed AC-DC converter feeding a VCIMD. A laboratory prototype of the proposed autotransformer based 30-pulse AC-DC converter was developed with test results validating the proposed design and system.

• Proceedings of the KIEE Conference
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• 2009.07a
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• pp.399_400
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• 2009

This paper presented operation rules on short-term Emergency rating of transmission lines in KEPCO. And we suggested a operation grouping and its maximum conductor temperature considering facility conditions - conductor lifetime, stability of connection points, conductor height above ground and clearance, in the operating and new T/L.

• Journal of the Korea Safety Management & Science
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• v.9 no.4
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• pp.49-56
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• 2007

It is known that human factors account for 80 percent of all railway accidents. To reduce human errors must be the most efficient shortcut to railway safety. For public transportation employees like railway, the more delicate safety management should be executed in individual level. However, there are rarely efforts to improve safety performance of workers who are the subject operating the railway system. This paper develops a hierarchy model to evaluate the human safety performance in railway industry. To evaluate the model, AHP (Analytic Hierarchy Process) methodology is adopted. The hierarchy model is composed of four levels which are objective, two criteria, specific factors of criteria, and rating scales. In addition, since employees for evaluation are over 10, the pairwise comparisons for rating scales are carried out by the absolute measurement. We explore the applicability of AHP to the performance evaluation of railway safety workers by an example and also investigate the changes of alternatives that are railway employees according to the changes of human characteristic which is one of criteria.

• 한국방재학회:학술대회논문집
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• 2008.02a
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• pp.699-702
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• 2008

In this study, it has observed the precipitation and stage data at each point every ten minutes for gaining the sustainable, reliable and high-quality hydrological data through operating the experimental watershed in mountainous areas such as Gyecheon located in the upstream of Seom river that is the tributary of Nam-Han river. And it has regularly surveyed the runoff and verified the reliability of data using the uncertainty analysis at the gaging station. So, this study has developed the stage-discharge curve(rating curve) and these results are expected to be used as fundamental data for analyzing the circulation of water through surveying evapotranspiration, soil moisture and level of groundwater in watershed.

• Nuclear Engineering and Technology
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• v.40 no.4
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• pp.251-254
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• 2008

Issues and themes concerned with nuclear power plant uprating are examined. Attention is brought to the fact that many candidate nuclear power plants for uprating have anyway been operated below their rated power for a significant part of their operating life. The key issues remain safety and reliability in operation at all times, irrespective of the nuclear power plant's chronological or design age or power rating. The effects of power uprates are discussed in terms of material aspects and expected demands on the systems, structures and components. The impact on operation and maintenance methods is indicated in terms of changes to the ageing surveillance programmes. Attention is brought to the necessity checking or revising operator actions after power up-rating has been implemented.