• Current Optics and Photonics
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• 제1권6호
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• pp.618-625
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• 2017

In the present research, a new bending system using a segmented vacuum chuck for Stressed Mirror Polishing (SMP) is developed. SMP is a special fabrication method for thin aspheric mirrors, where simple flat or spherical fabrication is applied while a mirror blank is deflected. Since a mirror blank is usually glued to a bending fixture in the conventional SMP process, there are drawbacks such as long curing time, inconvenience of mirror replacement, risk of mirror breakage, and stress concentration near the glued area. To resolve the drawbacks, a new bending system is designed to effectively hold a mirror blank by vacuum. For the developed bending system, the optimal bending load to achieve the designated mirror deflection is found by finite element analysis and an optimization algorithm. With the measurement results of the deflected mirror surfaces with the optimal bending loads, the feasibility of the developed bending system is investigated. As a result, it is shown that the bending system is appropriate for the SMP process.

• 한국문헌정보학회지
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• 제28권
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• pp.167-191
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• 1995

The school library standards. a guideline encouraging the reasonable library administration for school education that began with early quantity in 1920, has been changed as an information power in 1988 after 7th revision. The school library is highlighted as a gear of education process and the center of education change. The major summary is as follows: First. the name of librarian has been changed from teacher's librarian to school library media specialist that executes as a leader for participating in plan. performance and development of instruction. Second. the type of material has been changed from book to electronic media. Also, the number of book per capital has been increased from 6-8(1920) to 23-28(1988) Finally, the function of school library has been changed from space service into proactive service which is playing the role of the heart of school education process based on information skill.

• 한국분말재료학회지
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• 제13권1호
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• pp.57-61
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• 2006

The present work illustrates the use of water-soluble cupric salts as ingredients of binder for injection molding of $W-10 wt\%$ Cu. Parts produced are dense, homogeneous and have good surface finish, compared to those produced using conventional binder system. This new binder system provides also process-simplification benefit. $CuCl_2\;and\;Cu(NO_3)_2$ with the purity of $98\%$ was selected for this study. Rapid sintering process involving thermal decomposing was successful in densification for 1h. Final density that is about $93\%$ of theoretical value could be obtained, and are distinguishable from conventionally processed W-Cu composites.

• 한국자기학회:학술대회 개요집
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• 한국자기학회 2000년도 International Symposium on Magnetics The 2000 Fall Conference
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• pp.381-388
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• 2000

By applying Current-applied Pressure-Assisted process, we could obtain full dense isotropic and anisotropic NdFeB magnets from rapidly quenched MQP-A powder. The Nd contents are found to play an important role during the CA-press and CA-deformation process. The (BH)$\sub$max/ of CA-pressed and CA-deformed magnets are 131 kJ/㎥(16.5 MGOe) and 352 kJ/㎥(44.2 MGOe), respectively. The texture of CA-deformed anisotropic NdFeB magnets with thickness reduction was investigated by pole figure, and the (006) texture was increase with the increase of thickness reduction. With the increment in thickness reduction from 50%, 60% to 80%, W$\sub$50/ decreases from 76$\^$$^{\circ}$/, 62.5$\^$$^{\circ}$/ to 17$\^$$^{\circ}$/, respectively.

• 산업경영시스템학회지
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• 제22권49호
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• pp.11-21
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• 1999

The purpose of this study is to present the method to select optimal size for the industrial products which are closely related to human's body size. For this purpose, human factors such as body characteristics, body features, and preference in product selection which needs to be considered in setting standards were analyzed. This analysis is to select optimal size to minimize losses caused by the difference of size between demand by the customers and supply from the manufacturers. Using loss function, repetitive calculation process algorithm by using bisearch method was applied in selecting the sizes of demand and supply which minimize the total expected losses. For cumulative normal distribution probability, IMSL routine DNORDF was used. In case study, comparison has been made between the result which was calculated using presented algorithm and the results calculated by the process currently used by KS and ISO by measuring aged women's body size in human factors side and sorting them through the factor analysis and cluster analysis for feature factor extraction. Thus, they can be used as a basis for establishing industrial product standards.

• 한국정밀공학회지
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• 제11권4호
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• pp.106-113
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• 1994

Household electrical appliances should be designed to satisfy safety standards. An expert system is implemented to support the design process. The general-purpose expert system shell. ART-IM which is running under MS-DOS environment, is used to construct the knowledge-base. A set of rules has been extracted from the EN 60 335-1 that is British standard specification for the safety of household and similar electrical appliances. The main focus of this paper is on codes that have systematic and mormative structures. The internal structure of the safety standard is analysed to improve the process of rule extraction.

• 경영과정보연구
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• 제7권
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• 교육녹색환경연구
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• 제18권1호
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• pp.17-26
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• 2019

무장애 설계는 사회적 약자 집단에 대한 관심을 반영한다. 중국은 인구가 가장 많으면서 노인 인구도 가장 많은 나라로서 무장애 설계에 많은 진전을 이루었다. 본 논문의 범위는 1980년대부터 2012년까지로 설정하였으며 현재까지 시행된 두 개의 무장애 설계 기준을 비교함으로써 중국 무장애 설계 표준의 발전 과정을 연구하는 것을 목적으로 한다. 본 논문에서는 두 개 규범의 번호, 장절, 적용범위, 적용대상, 목적 등의 내용을 비교하였다. 분석결과, 2001년 규범이 비해 2012년 규범에서 무장애 발전의 가속화, 규범 적용 범위의 확대, 규범 내용의 보강, 조항의 완화 등의 특징이 있다는 점을 도출할 수 있었다.

• 한국가정과교육학회지
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• 제23권3호
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• pp.53-68
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• 2011

본 연구는 'Bloom의 신교육목표 분류체계'에 준거하여 2007 개정 10학년 교과서 6권과 성취기준을 지식차원과 인지과정 차원의 이차원적 분석을 하였다. 분석을 위해 'Bloom의 신교육목표 분류체계'에 따른 분석에 참여한 경험이 있는 전문가 2명으로 코더(coder)를 선정하여 개별적으로 1차 분석을 한 후 2차에 걸친 협의회를 통해서 최종 판정에 합의하였다. 본 연구의 결과, 교과서에 진술되어 있는 학습목표는 지식차원의 주요유형은 "미래의 가족생활" 단원에서는 사실적 지식과 절차적 지식 범주에, "가정생활문화" 단원에서는 사실적 지식과 개념적 지식 범주에 편중되어 있었으며, 성취기준에 진술되어 있는 "미래의 가족생활" 단원과 "가정생활문화" 단원 모두 사실적 지식에 해당하는 학습목표로만 구성되어 있었다. 교과서와 성취기준에서 지식차원의 하위유형은 구체적 사실과 요소에 관한 지식(AB)이 가장 많았다. 인지과정차원의 주유목은 교과서에서는 '이해하다'와 '분석하다'의 범주에 집중되어 있었고, 성취기준에서는 "미래의 가족생활" 단원에서는 '분석하다' 범주로만, "가정생활문화" 단원에서는 '이해하다' 범주로만 진술되어 있었다. 연구결과로부터 교과서와 성취기준은 메타인지에 대한 지식과 고차적 인지과정의 활동이 미흡함을 알 수 있었다. 따라서 교사는 수업을 설계할 때 성취기준과 교과서에 진술된 학습목표에만 의존할 것이 아니라 고등사고 능력 신장을 위한 학습목표 재진술이 필요하고, 성취기준은 중단원보다 더 세부적인 소단원 및 내용요소별로 구체적이고 세분화하여 제시하여야 하며, 이후 2009 개정 교육과정에 따라 개발되는 교과서에서는 다양한 지식차원과 인지과정 차원을 고려한 학습목표의 진술이 요구된다.

• 한국건설관리학회논문집
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• 제23권5호
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• pp.65-76
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• 2022

국내 건설기술의 발전을 도모하고 국가경쟁력을 제고하기 위한 목적으로 1989년 도입된 건설 신기술 지정제도는 심사과정에서 신기술의 원가계산서를 검토하고, 설계·시공 공사비, 유지관리비 등 비용절감효과와 공사기간 단축 효과를 경제성 항목으로 평가하고 있다. 그러나 이 과정에서 고유기술에 대하여 공사비산정기준관리기관과 신기술 개발자간의 의견차이가 빈번히 발생하고 있으며, 또한 현행 신기술에 대한 원가산정기준이 단위수량당 소요량만을 제시하는 방식으로 생산성에 대한 정보가 부재하여 기존 유사 기술과의 공사기간에 대한 객관적인 비교가 어려운 실정이다. 본 연구에서는 건설 신기술 심사 시 원가산정기준 검토절차와 심사기준, 신기술 품셈 작성방법 등 현황을 분석하고 해외 원가산정기준과 비교하여 현행 건설 신기술의 원가산정기준 개선방안을 제시하였다. 제시한 개선방안은 작업조 기반의 생산성 정보를 제공하고, 적용단가를 제시하여 원가기준의 투명성을 확보할 수 있도록 구성하였으며, 신기술의 특성을 고려하여 재료비와 기계경비에 대한 원가정보 역시 제공할 수 있도록 하였다. 본 연구의 개선된 원가산정 기준을 통해 발주자에게 신기술에 대한 원가정보를 현행보다 세부적으로 제공하고, 공사비 산정 과정을 보다 간소화함으로써 건설 신기술의 활용과 현장적용성을 향상시킬 수 있으리라 기대된다.