• 제목/요약/키워드: percentage of completion method

검색결과 11건 처리시간 0.025초

건설업의 공사진행기준에 의한 수익인식의 신뢰성 검증 - 정보적 측면에서의 실증분석 (Reliability of Revenue Recognition by Percentage of Completion Method in Construction Industry - Empirical Analysis from Information Perspective)

  • 박홍조;지현미
    • 한국건축시공학회지
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    • 제16권5호
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    • pp.463-470
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    • 2016
  • 건설회사들이 실제 발생한 공사손실을 감추기 위해 사실과 다른 공사진행률을 적용함에 따라 공사진행기준에 의한 건설업의 순이익이 부정확하다는 평가를 받고 있다. 따라서 본 연구는 공사진행기준을 통해 산출되는 건설업 순이익정보의 질적 수준이 다른 산업에 비해 실제로 낮은 지에 대하여 정보적 유용성 측면에서 검증하였다. 연구 결과 공사진행기준을 적용하여 산출된 건설회사 순이익의 정보적 가치를 낮게 평가하여 투자의사결정에 적극적으로 이용하지 않고 있으며, 순이익정보와 주식가격 사이의 연관성이 떨어지는 것으로 확인되었다. 이러한 결과는 실무적으로 신뢰성 있는 공사진행기준의 적용과 감독기관의 엄정한 관리감독이 필요함을 제시하고 있다.

Effects of Seed Size and Several Factors on Ultra-drying and Germination of Ultra-dried Seeds in Soybean

  • Lee, Yeong-Ho;Chang, Ching-huan
    • 한국작물학회지
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    • 제45권5호
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    • pp.305-309
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    • 2000
  • Ultra-drying [<5.0% seed moisture content (SMC)] storage technique is a cost-effective storage method for oily seeds. To decide proper ultra-drying condition for soybean seeds, drying rate was compared three silica gel to seed ratios, two seed sizes with varietal difference, two kinds of container, and three seed amounts per container under :t 23$\pm$1$^{\circ}C$. When the relative humidity (RH) was reduced at the rate of less than 0.1 % a day, silica gel was replaced with dry one by 47 days. Higher silica gel to seed ratios (3:1 and 2:1) dried faster than lower ratio (1:1) until 28 days, but not after 43 days of drying. Also, large seeded variety was dried faster than small seeded variety. Kinds of container and seed amounts per container didn't show differences in drying of soybean seeds. After completion of ultra-drying, percentage germination by standard germination test (SGT) was not different among silica gel to seed ratios, kinds of container, and seed amounts per container, except among seed sizes (varieties). Before SGT, soybean seeds were premoistened using saturated ${CaCl}_2$ for 48 hours and ${NH}_4$Cl for 24 hours in desiccators. To compare germinability between ordinary-dried seeds and ultra-dried seeds, the seeds of seven soybean varieties, which were varying in size from 8.1 to 34.9 g per 100 seeds, were dried using same amount of silica gel under 23$\pm$1$^{\circ}C$. After completion of 76 days of drying, SMCs were reduced to 3.13-3.45% from 7.86-8.82%. SMC after completion of drying was not correlated with 100-seed weight (r=0.556). Before germination tests, soybean seeds were premoistened using saturated salt solutions. Percentage germination was higher with ultra-dried seeds than ordinary-dried seeds in SGT and higher with ordinary-dried seeds than ultra-dried seeds in AAT at the beginning of storage and after 6 months storage, but general trend of percentage germination was not observed among varieties classified by 100-seed weight. From these results, we concluded that further studies are needed to improve ultra-drying storage method for soybean seeds.

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한국의 응급구조와 교과과정 (A Study on the Curriculum of Emergency Medical Technology in Korea)

  • 김순심
    • 한국응급구조학회지
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    • 제13권2호
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    • pp.17-59
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    • 2009
  • Purpose : This study is to provide the basic data for developing the curriculum standardization of emergency medical technology by analyzing the three-year and four-year period curriculum and high-advanced major course to bring up highly qualified paramedics. Method : This study was analyzed, divided in 3 sections, majors, teaching profession subjects and liberal arts of 18 three-year curriculum universities and 7 four-year curriculum universities. Majors were analyzed, departmentalized in the national examination for license, the clinical and on-the-job training(OJT) and other major-related subjects. It is descriptive study, analyzed by dividing high-advanced major course into majors and liberal arts. Result : 1) The average number of subjects established in three-year-course college were 58.1. The completion credit was 130.1 in average. Also, the average number of established subjects at four-year-course were 61.1. The average completion credit was 141. 2) Three-year-course college professors give lecture in theory for 95.4 hours on average, which account for 59.9% of overall lecture, and 63.8 hours for practical training that takes 40.1% of the hours lectures are given. Meanwhile, four-year-course give lecture in theory for 111 hours on average, taking a part of 59.5%, and 76.5 hours for practical training, 40.5%. 3) In regard to liberal arts, at three-year-course college, the average credit was 16 but the proportion that liberal arts charge among the completion credit was 11.6. Meanwhile, at four-year-course universities, the average credit was 28.4 and the percentage that the liberal arts took part in the completion credit was 20.1. 4) Looking over national examination subjects among majors at three-year-course college, basic medicine's average credit was 17.2, introduction to advanced emergency care's average credit was 15.5, Special advanced emergency care's average credit was 28, emergency patient management's average credit was 9.2 and emergency medicine statute's average credit was 3.6. Meanwhile, in case of four-year-course universities, basic medicine's average credit was 14.3, introduction to advanced emergency care's average credit was 12.7, special advanced emergency care's average credit was 31, emergency patient management's average credit was 8.3 and emergency medicine statute's average credit was 2.9. 5) Among national examination subjects, in case of three-year-course, the range of basic medicine credits was 6 to 23, the average credit showed 17.2. The range of introduction to advanced emergency care credits was 9 to 21, the average credit showed 15.5. The range of special advanced emergency care credits was 19 to 36, the average credit showed 28. The range of emergency patient management credits was 5 to 12, the average credit was 9.2. The range of legal medicine credits was 3 to 6, the average was 3.6 credit. In case of four-year-course the range of basic medicine was 12 to 17, the average of the credit was 14.3. The range of introduction to advanced emergency care was 9 to 19, and the average of the credit was 12.7. The range of special advanced emergency care was 18 to 41, and the average of the credit was 31. The range of emergency patient management was 7 to 12, and the average of the credit was 8.3. The range of legal medicine was 3 to 4, and the average of the credit was 2.9. So except special advanced emergency care, all the other subjects had higher score in three-year-course than four-year-course. 6) About the other major-related subjects, the completion credit was 23 on average at three-year-course and 13.5 at four-year-course. 7) The clinical and on-the-job training(OJT), In the case of three-year-course, the average completion credit was 13.5 and 13.5 at four-year-course. 8) The teaching profession subject, In the case of three-year-course, the average credit was 3 and the percentage that the teaching profession subject took part in the completion credit was 2.3% on average. Four-year-course established the subject only at one university. 9) In high-advanced major process, the entire established subjects on average were 12.8 and the average completion credit was 36.3. In liberal arts, the average established subjects were 6.5 and the completion credit was 19.5. The number of majors were 9.5 on average and the credit was 26.5 Conclusion : According to the aforemention results, the curriculum for emergency medical technology needs to be developed and standardized.

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Feasibility study on developing productivity and quality improved three dimensional printing process

  • Lee, Won-Hee;Kim, Dong-Soo;Lee, Taik-Min;Lee, Min-Cheol
    • 제어로봇시스템학회:학술대회논문집
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    • 제어로봇시스템학회 2005년도 ICCAS
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    • pp.2160-2163
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    • 2005
  • Solid freeform fabrication (SFF) technology plays a major role in industry and represents a reasonable percentage of industrial rapid prototyping/tooling/manufacturing (RP/RT/RM) development applications. However, SFF technology still has long way to progress to achieve satisfactory process speed, surface finish and overall quality improvement of its application. Today, three dimensional printing (3DP) technique that is one of SFF technology is receiving many interests, and is applied by various fields. It can fabricate three dimensional objects of solid freeform with high speed and low cost using ink jet printing technology. However, need long curing time after manufacture completion. And it must do post-processing process necessarily to heighten strength of objects because strength of fabricated objects is very weak. Therefore, in this study, we proposed an improved 3DP process that can solve problems of conventional 3DP process. The general 3DP process is method to spout binder simply through printer head on powder, but proposed process is method to cure jetted UV resin by UV lamp after jet UV resin using printhead on powder. The hardening of resin is achieved strongly at early time by UV lamp in proposed method. So, the proposed process can fabricate three dimensional objects with high speed without any post-processing.

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고등학생의 흡연예방교육 효과분석 (The Effects of Smoking Prevention Education on High School Students)

  • 김수영;정영숙
    • 보건교육건강증진학회지
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    • 제20권2호
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    • pp.81-94
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    • 2003
  • Purpose: This study was to develop a smoking prevention educational program and to verify the effects of the program as an intervention to prevent smoking among high school students. Method: This study was designed by using a nonequivalent Quasi-experimental control group pretest-posttest. The instruments used in this study were scale on smoking prevention knowledge and attitude. The experimental group received 8 smoking prevention educational classes, each lasting 50-minutes every week. The collected data was analyzed by real number and percentage, Chi-Square test, t-test, ANCOVA, Pearson correlation coefficients, Cronbach's α, using the SPSS WIN 11.0 program. Result: 1) After the completion of the smoking prevention education program, the experimental group's smoking knowledge scores(16.05±3.40) were higher than the control group's scores(14.39±3.81). Mean scores of smoking knowledge were statistically significantly different between the experimental group and the control group(F=38.700, p=.000). 2) After the completion of the smoking prevention education program, the experimental group's smoking prevention attitude scores were 47.52±5.30 and the control group's scores were 47.l0±5.54. Mean scores of attitude toward smoking prevention were statistically significantly different between the experimental group and the control group. 3) The relationship between smoking knowledge and attitude toward smoking prevention indicated positive correlation though the degree of positive correlation was low. Conclusion: Smoking prevention educational program which included self-search, smoking influence, adolescent smoking, family smoking, secondary smoking, self assertion using refusal skill was proved to be effective as an intervention for smoking prevention in high school students.

진행기준 수익인식 방법과 재무분석가 이익예측 - 미청구공사 계정을 중심으로 - (Unbilled Revenue and Analysts' Earnings Forecasts)

  • 이보미;박보영
    • 경영과정보연구
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    • 제36권3호
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    • pp.151-165
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    • 2017
  • 본 연구는 수주산업 기업의 진행기준 수익인식 방법이 재무분석가 이익 예측 정보에 미치는 영향을 분석한다. 구체적으로 미청구공사 계정 잔액 보고여부 및 잔액 수준에 따라 달라지는 재무분석가 이익예측 정보의 특성을 살펴보았다. 미청구공사 계정 정보는 K-IFRS 도입 이후부터 제공되고 있으므로, 본 연구는 2010년부터 2014년까지 한국거래소에 상장된 기업 중 수주산업에 속한 453개 기업-연도 표본을 대상으로 분석하였다. 분석결과, 미청구공사 계정 잔액이 존재하는 기업은 미청구공사 계정 잔액이 없는 기업에 비해 재무분석가 이익예측 정보의 정확성이 낮았고, 더불어 미청구공사 보고금액의 수준이 높아질 경우 재무분석가 이익예측 정보의 정확성이 감소됨을 확인하였다. 미청구공사 계정은 수주업체 수익(진행률) 인식이 발주자의 수익 인정 시점(실제진척도) 보다 먼저 인식될 경우 생성된다. 이는 진행률 측정 시 경영자의 재량적인 판단과 추정이 가능하기 때문이며, 결국 실제진척도와 진행률의 차이는 재무제표의 예측가치를 하락시킨다. 따라서 진행기준에 의한 수익인식 방법을 적용 시 미청구공사 잔액을 보고한 기업의 경우, 재무분석가의 이익예측은 보다 어려울 수 있음을 본 연구의 결과가 보여준다. 추가적으로 미청구공사 계정잔액을 보고한 기업은 재무분석가의 이익예측 성향이 낙관적인 것으로 나타났다. 본 연구는 경영자에게는 실제진척도를 반영할 수 있는 진행률 측정 방식의 도입과 더불어 진행률 측정시에 자의적인 조정과 추정을 줄이는 노력을 제안하며, 투자자들에게는 수주산업의 진행기준 회계처리의 특성을 감안한 투자와 분석을 권고한다. 아울러 본 연구의 결과는 정책당국의 수주산업 회계투명성 제고 방안에도 힘을 실어 준다.

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중학교 기술 가정.교과서의 의복구성 분야 내용 분석 (The Content Analysis of Clothing Construction field in the middle-school Textbook of Technology and Home Economics)

  • 박은희;조현주
    • 패션비즈니스
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    • 제17권1호
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    • pp.131-144
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    • 2013
  • The purpose of this study was to analyse the structure and contents of clothing construction field in the middle-school textbook of technology and home economics with curriculum revised in 2007. 10 kinds of textbooks certified by Ministry of Education, Science and Technology in 2010 were selected and home economics field in them was the subject of this study with the external characteristics such as textbook system, instruction area and contents included. This study was content analysis-oriented and descriptive with data calculated by frequency and percentage. The findings are as follows. In 'Reality of Home-Life', food life area showed highest as 34.4% followed by clothing life(28.7%) and dwelling life(28.7%). The portion of present teachers in writing staffs was highest while there was no textbook where professors of each field were included in writing staffs. The contents of costume society, clothes material, clothes management from section 'Choice and Management of Clothes' in the chapter 'Family Life' and clothing construction from the section 'Making and Modifying Clothes' of the chapter 'Reality of Home-Life' were analysed in this study. Clothing construction-related fields were suggested separately by method of measurement, construction theory, drafting theory, drafting an original form, fabric trimming, utilization of the original form, length measure, cloth cutting, hand stitching, how to use a sewing machine, basting and correction, needlework process, completion, and evaluation. The contents of the unit 'Making Shorts' were about clothing construction theory, human body measurement, drafting an original form, process of making shorts and activity/research/experience. The contents of the unit 'Wearing Clothes after Fixing' in clothing construction-related field were about how to fix and recycling.

Determination of Adequate Method for Protein Extraction from Rice Bran and the Substitution of Dried Skim Milk with Protein Concentrate from Rice Bran in Early Weaned Pigs

  • Phipek, W.;Nagasinha, C.;Vallisuth, S.;Nongyao, C.
    • Asian-Australasian Journal of Animal Sciences
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    • 제24권9호
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    • pp.1268-1273
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    • 2011
  • The present study was conducted to determine a feasible method of protein concentrate extraction from rice bran (RBPC) and its effect as a substitution for skim milk in early weaning pig diets. An investigation to extract protein concentrate from full fat rice bran was undertaken to determine the best ratio of water and rice bran, the amount of NaOH and a HCl solvent to use in a simple paddle-type mixer with modified spinning to produce RBPC. The results stated that the best ratio for water mixing in the RBPC extraction process was 1:5 with 20 g NaOH and 30 min in a paddle-type mixer at 300 rpm. A mix of 250 ml 0.2 N HCl was optimum for neutralization and protein precipitation. After the fluid was spun out with a washing machine, the sediment was left for 12-14 hours to complete the filtration. One kilogram of rice bran could produce an average of 324.5 gram RBPC and it contained 3.40% ash, 496.48 kcal of GE/100 gram, 1.94% crude fiber, 28.20% ether extract, 7.64% moisture and 16.66% crude protein, respectively. A total of 45 crossbred piglets, weaned at 3 weeks of age were allotted into control diet (A) and dietary treatments formulated with a four different rates of RBPC substitution for skim milk at a percentage of 25 (B), 50 (C), 77 (D) and 100 (E) respectively, in a randomized complete block (RCB) design. All piglets had free access to feed and water until 8 week of age when the experiment ended. Feed intake, average daily gain, growth rate and feed efficiency were not affected by dietary treatments. Blood test parameters after completion of the growth trial indicated normal health. Even though the mean of cell hemoglobin concentration was significantly different between treatments (p<0.05) it was still within the normal range. The cost difference for BW gain of 100% RBPC substituted for skim milk in the weaning diet was approximately 35% lower than that of the control and the relative cost of production was 96.67, 92.85, 70.75 and 64.48% lower for the replacement of 25, 50, 75 and 100% of skim milk respectively. These results implied that this technology is feasible for use by small scale farmers to improve their self-reliance.

M&W 파동 패턴과 유전자 알고리즘을 이용한 주식 매매 시스템 개발 (Development of a Stock Trading System Using M & W Wave Patterns and Genetic Algorithms)

  • 양훈석;김선웅;최흥식
    • 지능정보연구
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    • 제25권1호
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    • pp.63-83
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    • 2019
  • 투자자들은 기업의 내재가치 분석, 기술적 보조지표 분석 등 복잡한 분석보다 차트(chart)에 나타난 그래프(graph)의 모양으로 매매 시점을 찾는 직관적인 방법을 더 선호하는 편이다. 하지만 패턴(pattern) 분석 기법은 IT 구현의 난이도 때문에 사용자들의 요구에 비해 전산화가 덜 된 분야로 여겨진다. 최근에는 인공지능(artificial intelligence, AI) 분야에서 신경망을 비롯한 다양한 기계학습(machine learning) 기법을 사용하여 주가의 패턴을 연구하는 사례가 많아졌다. 특히 IT 기술의 발전으로 방대한 차트 데이터를 분석하여 주가 예측력이 높은 패턴을 발굴하는 것이 예전보다 쉬워졌다. 지금까지의 성과로 볼 때 가격의 단기 예측력은 높아졌지만, 장기 예측력은 한계가 있어서 장기 투자보다 단타 매매에서 활용되는 수준이다. 이외에 과거 기술력으로 인식하지 못했던 패턴을 기계적으로 정확하게 찾아내는 데 초점을 맞춘 연구도 있지만 찾아진 패턴이 매매에 적합한지 아닌지는 별개의 문제이기 때문에 실용적인 부분에서 취약할 수 있다. 본 연구는 주가 예측력이 있는 패턴을 찾으려는 기존 연구 방법과 달리 패턴들을 먼저 정의해 놓고 확률기반으로 선택해서 매매하는 방법을 제안한다. 5개의 전환점으로 정의한 Merrill(1980)의 M&W 파동 패턴은 32가지의 패턴으로 시장 국면 대부분을 설명할 수 있다. 전환점만으로 패턴을 분류하기 때문에 패턴 인식의 정확도를 높이기 위해 드는 비용을 줄일 수 있다. 32개 패턴으로 만들 수 있는 조합의 수는 전수 테스트가 불가능한 수준이다. 그래서 최적화 문제와 관련한 연구들에서 가장 많이 사용되고 있는 인공지능 알고리즘(algorithm) 중 하나인 유전자 알고리즘(genetic algorithm, GA)을 이용하였다. 그리고 미래의 주가가 과거를 반영한다 해도 같게 움직이지 않기 때문에 전진 분석(walk-forward analysis, WFA)방법을 적용하여 과최적화(overfitting)의 실수를 줄이도록 하였다. 20종목씩 6개의 포트폴리오(portfolio)를 구성하여 테스트해 본 결과에 따르면 패턴 매매에서 가격 변동성이 어느 정도 수반되어야 하며 패턴이 진행 중일 때보다 패턴이 완성된 후에 진입, 청산하는 것이 효과적임을 확인하였다.

뇌 기능영상에서의 TE값의 변화에 따른 1.5T와 3.0T MRI의 자화율 변화 비교 (The Comparison of Susceptibility Changes in 1.5T and3.0T MRIs due to TE Change in Functional MRI)

  • 김태;최보영;김의녕;서태석;이흥규;신경섭
    • Investigative Magnetic Resonance Imaging
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    • 제3권2호
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    • pp.154-158
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    • 1999
  • 목적 : 1.5T와 3.0T에서의 FLASH (fast low-angle shot) 기법를 이용한 운동중추영역의 뇌기능 자기공명영상에서 TE 값 변화에 대한 $T_2^{*}$ weighting 효과를 관찰하고 TE 값의 변화에 따른 BOLD (blood oxygen level dependent) 효과를 서로 비교하고자 한다. 그리고 활성화 영역에서 활성화상태와 휴식상태의 정량적인 값인 $T_2^{*}$에 의한 차이값을 영상화 하고자 한다. 대상 및 방법 : 24세에서 35세까지의 오른손잡이 10명의 건강한 남녀 (남:8명, 여:2명)를 대상으로 가능한 2Hz의 속도로 오른손에서 finger-tapping task (엄지 손가락과 나머지 네 손가락을 차례로 서로 마주치게 하는 운동)를 시행하였다. 운동자극은 처음에 한벤의 휴식상태 (3영상)를 가진 후2번의 활성화상태 (6영상)와 휴식상태 (6영상)를 반복하였다. FLASH (TR/flip angle: $l00ms/20^{\circ}$, FOV: 230mm) 방법를 이용하여1.5T'에서는 26, 36, 46, 56, 66 ms 의 TE를 사용하였고 3.0T에서는 16. 26, 36, 46, 56 ms의 TE를 사용하였다. 영승L을 얻은 후 PC에서 상관계수방법을 이용하여 자체 개발한 프로그램과 상관계수 0.45를 사용하여 분석 하였다. 기능적 영상에서 활성화된 영역에서 l.5T와 3.0T에서 각각의 TE에셔 활성화 상태와 휴식상태 의 차이값을 사용하여 fitting을 하여 적절한 TE값을 찾고 기능적 $T_2^{*}$영상을 구하였다. 결과 : FLASH기법을 사용하여 뇌 기능영상을 얻기에 최적의 TE 값은 1.5T에서는 $61.89{\pm}2 2.68{\;}ms,{\;}3.0T에서는{\;}47.64{\pm}13.34였다$. 뇌 활성화 영역에서 자화율 변화에 따른최대 선호 강도변화는 1.5T에서는 TE, 66ms에서 3.36%. 3.0T에서는 TE. 46ms에서 10.05%로 3.0T가 1.5T에 비해 약 3배 정도 변화가 큰 것을 알 수 있었다. 산출된 최적의 TE 값은 각각의 TE 값에서 얻은 활성화 상태와 휴식상태의 차이값의 최대의 TE 값와 일치하였다. 결론 : 뇌 기능영상에서 3.0T MRl는 1.5T에 비해 deoxyhemoglobin에 의한 자화율의 변화를 약 3배정도 잘 반영하므로 뇌 기능영상 측정시 보다 유용성이 있는 것으로 사료된다.

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