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        건설업의 원가관리 실태와 효율적 방안에 관한 연구

        연규홍 한국세무회계학회 2003 세무회계연구 Vol.12 No.-

        본 연구는 회계처리 적용에 있어 다양하고 복잡한 건설업체를 기준으로 원가를 효율적으로 관리하기 위한 방안을 모색하기 위한 것이다. 원가계획 요인에는 관련행동이 실행예산서 작성, 실행예산 조기확정, 실행예산 표준사용 등이 중요 변수로 나타났으며 표준단가, 표준내역서 등을 통하여 실행예산서 작성하고 실행예산을 조기 확정하는 것이 필요하다. 원가예측 요인에는 원가예측의 당위성, 주기성, 추정원가법, 실적원가율이 중요 변수로 나타났으며 원가예측은 그 필요성에 의하여 주기적으로 하여야 하고 실적원가율에 의한 단순화된 원가예측시스템을 사용하여 원가예측의 기능을 강화하여야 한다. 원가산정 요인에는 표준품셈 방식, 실적공사비 적산 방식, 현장 연결시스템의 구성, 실작업측정에 의한 기성고 산정, 기성고 산정의 다양성이 중요 변수로 나타났다. 원가산정방식을 실적공사비 적산 방식으로 전환하고 건설 현장과 본사와의 원가 발생시 즉시 산정될 수 있는 시스템을 구성함으로써, 기성고 산정의 다양성을 통하여 원가산정의 노력을 줄여 원가산정의 정확성을 향상시키는 것이 필요하다. 원가 정보관리 요인에는 단계별 통합시스템, 재정과 원가기능을 통합한 원가정보시스템, Net Work Planning 시스템이 중요변수로 나타났고 재정과 원가 기능을 통합하는 Net Work 시스템으로 원가정보를 관리하는 것이 바람직하다. 건설업 원가산정 시 비목 분류 체계를 단일화하고 통일된 건설 원가계산제도를 만드는 것도 효율적인 원가관리 방안의 하나라는 것을 시사하고 있다.

      • 柔道 밧다리 후리기의 kinematic 分析

        趙衍澈,魯奭奎 啓明大學校 生活科學硏究所 1987 科學論集 Vol.13 No.-

        The purpose of the study was to analyze the Kinematics component of O-soto-gari in Judo. The subjects were 4 male college judo caliber players. They were filmed at 100f/sec. The analyzed Variables were angular velocity and angular accee ation of leg and angular change during O-soto-gari. The results were summarized as follow; 1. During Kuzushi-Tsukuri phase the stride and volocities were 1.093m and 1.497m/sec in each. 2. And during in the Tsukuri-Kake phase the maximum angular velocities in 0.2 seconds were 400 degree/sec in low leg and 350 degree/sec in upper leg. The maximum angular acceleration was -4000 degree/sec²in low leg and 4000 degree/sec²in upper leg. 3. During Kake phase maximum angular velocities were 680 degree/sec in low leg and 400 degree/sec in upper leg. And maximum angular acceleration was 9500 degree/sec² in low leg and 3000 degree/sec²in upper leg. 4. In order to analyze the Kinematic and Kinetic components of O-soto-gari accuretely, the study should be performed with 3-D and force plat-form system.

      • 오이의 品質向上과 運作障害 경감을 위한 有機物 施用 및 輪換式 栽培의 효과에 關한 硏究

        丁蓮圭,梁承烈,梁元模 順天大學校 1984 論文集 Vol.3 No.1

        處女地 沓田輪換 式栽培地, 3年 連作地, 5年 連作地에 園藝作物을 供試하여 各 土壤別로 標集施肥, 有機物, 및 이들의 조합處理를 함으로써 連作程度와 施肥方法에 따른 作物의 收量과 品質, 土壤의 鹽類濃度 및 土壤理化學性을 比較檢査 함으로써 現象을 하고 나아가서 連作障害를 輕減 또는 防止하기 위한 방안을 모색하기 위하여 몇가지 實驗을 수행하였던 바 그 결과를 모색하면 다음과 같다. 1. 供試土壤의 實驗前 pH는 連作年數가 길어질수록 낮아지는 경향이 있었으며 반대로 유기물, 인산, 마그네슘, K, Ca 등은 連作年數가 길어질수록 높았고 C.E.C.도 비슷한 結果를 나타냈다. 2. 土壤內의 E.C.는 試驗前의 경우, 處女地, 沓田輪換式栽培地가 名名 0.35, 0.56이었고 3年, 5年 連作地가 名名 1.20, 1.30으로 連作土壤이 월등하게 높았으며 施肥後의 경우에는 3.00에서 4.35사이로서 全체的으로 높은 수준이었으나 土壤間에 큰 差異가 없었고 降雨에 노출시켜 일정한 기간이 지난후에는 0.39에서 0.43사이로 土壤에 관계없이 원래의 상태로 쉽게 회복되었다. 3. 土壤의 連作程度나 施肥方法에 따른 오이의 蔓長, 莖의 굵기, 節間數는 處理問에差異가 없었으며 유기물이나 미량요소의 施用에 의한 뚜렷한 증가는 나타나지 않았다. 4. 오이의 收量은 5年 連作地가 가장 많았고 다음으로 處女地, 畓田輪換式栽培地, 3年 連作地 順이었는데 이것은 1果의 果重, 果長, 果俓의 증대보다 수확과수의 差異에 의한 것이었다. 5. 連作程度와 施肥方法에 따른 오이의 品質反應중 外的인 品質 즉, 1果의 果重, 果俓, 果長의 差異는 없었으나 內的인 品質중 Vitamin C 含量은 連作年數가 길어질수록 낮아졌다. This experiment was conducted to investigate the effect of application methods of organic material and minor elements, and difference of replanting year on the elevation of vegetable qualities and the reduction of replant-failure in cucumber plants which were cultivated under covering conditions. Used soils were Virgin soil, Paddy-Upland rotation soil, 3 year replanting soil, 5 year replanting soil. Application methods were Standard fertilizer, Standard fertilizer+Organic material, Standard fertilizer+Minor elements, Standard fertilizer+Organic material+Minor elements. Cucumber seeds were sown at August, 15 and transplanted at September, 15 in 1984. The results were summarized as follows; The pH value of the used soil before experiment was showed a decreasing tendency with extending the replanting year. On the other hand, the contents of the Organic material, ??, Mg, K, Ca and C.E.C. were increased with extending the replanting year. Before experiment, Electric Conductivity of 3 year replanting soil and 5 year replanting soil were notably higher than that of the non-replanting soil, Virgin soil and Paddy-Upland rotation soil. Their values were 1.20, 1.30, 0.35 and 0.56 mㆍmho respectively. But E.C. of the soil after fertilization was increased highly, from 3.00 to 4.35 mㆍmho with no relation of the replanting year. And after the soil being opened to the rainfall for about 4 weeks, the soil salinity was easily removed. Replanting year and fertilizer application methods didn't have an influence on the plant height, stem diameter and No. of node of cucumber plant. The yield was, however, affectected by it, not because of the fruit weight, diameter and length but because of the different quantity of the harvest fruits. Vitamin C content of cucumber fruit was decreased with extending the replanting year.

      • Kiwi fruit(Actinidia Chinensis Planch)의 種子發芽에 미치는 溫度와 床土의 影響

        丁蓮圭,陳英旭,梁元模 順天大學校 1983 論文集 Vol.2 No.1

        KIWI FRUIT(Chinese gooseberry)의 種子 發芽試驗에 있어서, 溫度別, 床土別試驗結果를 要約하면 다음과 같다. 1. 發芽率은 低溫區(15∼21℃)보다 高溫區(22∼28℃)에서 높았고 床土間에도 有意差가 있었으며 累積發芽率도 서로 다른 樣相을 보였다. 2. 發芽開始所要日數는 高溫區의 9.3日보다 低溫區가 21.7日로서 顯著히 길었으며 床土間에도 有意差가 認定되었다. 3. 高溫區의 第一本葉 出現開始所要日數는 23.7日, 第二本葉은 34.7日, 第三本葉은 모래+腐葉區에서만 40日째에 出現되었고 低溫區에서는 第一本葉이 30.7日이었으며 第二, 第三本葉은 出現되지 않았다. 4. 第一本葉에서 第二本葉 出現까지의 所要日數는 모래區에서 15日, 腐葉區에서 11日, 모래+腐葉區에서 7日이었다. 5. 最終本葉 出現數는 高溫區가 低溫區보다 많았으며 床土別로는 高溫區의 第一本葉및 第二本葉은 모래+腐葉區가 各各 85.3葉, 56葉으로서 가장 많았고 모래區가 各各 49.3葉, 4.7葉으로 가장 적었다. 低溫區의 第一本葉은 모래區가 25.3葉으로 가장 많았고 腐葉區가 8.7葉으로 가장 적었다. This experiment was carried out to investigate the effects of temperature and media on the seed germination of Kiwi Fruit. Germination temperature were controlled into two stages in growth chamber, low temperature (15∼21℃) and high temperature(22∼28℃). Three kinds of germination media that is sand, sand 50%+leafmold 50% and leafmold were used. Seeds of Kiwi Fruit, var "Hayward" were sowed on April, 21 in 1983. The results were summerised as follows: 1. The seed germination rate under high temperature treatment was higher than that of the low temperature, and the germination medias also made significant differences on the germination rate. Also, accumulated seed germination rates differred between the treatments. 2. Required time for the first germinating was 9.3 days in high temperature but 21.7 days in low temperature and the time requirement as to media was shorter in order of mention, leafmold, sand+leafmold and sand soil. 3. In high germination temperature, the first true leaf appeared at 23.7 days after sowing, the second did at 34.7 days and the third did at 40 days only in sand+leafmold germination media, however, in low temperature the first true leaf appeared at 30.7 days, but the second and the third did not appeared. 4. Required days from the first true leaf emergence to the second was shorter in oredr of mention, sand+leafmold, leafmold and sand soil. 5. True leaves finally emerged under high temperature was more than those under low temperature. And as for the variation in numbers among the germination media, the first leaves and the second leaves under high temperature were 85.3 leaves and 56.0 leaves(largest in number) in sand+leafmold media and 49.3 leaves and 4.7 leaves (smallest in number) in sand media. The first leaves under low temperature were 25.3 leaves(largest in number) in sand media and were 8.7 leaves (smallest in number) in leafmold media.

      • 2자유도 PID 제어기의 파라미터 α 추종을 이용한 2관성 시스템의 진동억제

        추연규,김현덕 진주산업대학교 2004 論文集 Vol.43 No.-

        A torque transmission system composed of several gears and couplings is flexible. In order to get an exact response of motor, the torsional vibration due to an unexpected change of motor speed must be suppressed. Therefore, it is very important that motor control suppress vibration. Various methods to control it including dual inertia system are proposed. Specially, the method of vibration suppression is that vibration can be suppressed to feedback the estimated torsion torque via the disturbance observer filter being of normal filter. The suitable Proportional controller and coefficient parameter can be designed using CDM and the torsional vibration also be suppressed, but it has a low degree of adaptability to disturbance. The PID controller can be designed easily, but makes the excessive overshoot and oscillation for system response in the early period. To resolve these problems, simple and practical PID controller with two degree of freedom is proposed recently that it can improve performance of obeying the reference unconcerned in any disturbance by changing the proportional gain by two degree of freedom parameter. But it has also the defect that parameter α must be changed to obtain the ideal Proportional parameter. On this paper, we design the controller which automatically adjusts parameter α using Fuzzy Algorithm to overcome such defects.Also, we compare the proposed method with established one and evaluate them to confirm performance of the designed controller.

      • 트럭-트레일러의 자율주차 제어 시스템에 관한 연구

        추연규,박희경 진주산업대학교 1999 論文集 Vol.38 No.-

        In this paper, an auto-parking control system of truck-trailer is simulated using predictive fuzzy algorithm. The forward and backward dynamic equation of truck-trailer is used to design a predictive fuzzy controller and plant. With the porposed algorithm, the simulation revealed that truck-trailer was parked well in the parking area.

      • 부동산 경매에서 권리분석에 관한 연구

        강정규,유연철 동의대학교 경제경영전략연구소 2009 經濟經營硏究 Vol.4 No.2

        Court auction of real estate stuff have many rights and the right realationship is complicate twisted so if rights analysis got wrong, no matter how cheap stuff it is you could loss ownership or property rights may be restricted so more professional knowledge about auction rights based on a thorough analysis before the auction bidding is required.

      • 퍼지-신경망을 이용한 유연성 로봇 매니퓰레이터의 위치제어에 관한 연구

        추연규,탁한호 진주산업대학교 1999 산업과학기술연구소보 Vol.- No.6

        This paper presents position control of flexible single link robot manipulator system by fuzzy neural networks model. After the function of approximation using GMDP(Generalized Multi-Denderite Product) neural networks for defuzzification operation of fuzzy controller, a fuzzy-neural network controller is proposed. Therefore, a dynamic models for a flexible robot manipulator is derived, and then a comparative analysis was made with PD controller through an simulation. The results are presented to illustrate the advantages and improved performance of the proposed controller over the PD controller.

      • 퍼지-신경망 제어기를 이용한 DC Motor의 속도제어에 관한 연구

        秋淵圭,卓漢浩 진주산업대학교 1997 論文集 Vol.36 No.-

        The construction of rule-base for a nonlinear time-varying system becomes much more complicated because of model uncertainty and parameter variation. Futhermore, fuzzy controller is not able to adjust the rule-base with according to any sudden changes of the control environment. To overcome such problems, an auto-tuning method for fuzzy rule-base is required. In this paper, we design the fuzzy-neural network controller. In order to evaluate the performance of the controller, this system was applied to the speed control of a DC servo motor. The proposed controller shows better performance than the conventional fuzzy controller through the hardware implementation.

      • 병렬 구조를 갖는 퍼지-PID 제어기 설계

        추연규,강신철 진주산업대학교 2000 論文集 Vol.39 No.-

        In this paper, a parallel structure of fuzzy-PID control systems is proposed, It is associated with a new tuning method which, based on gain margin and phase specifications, determines the parameters of the fuzzy-PID controller. In comparison with conventional PID controllers, the proposed fuzzy-PID controller shos higher control gains when system states are away from equilibrium and, at the same time, retains a lower profile of control signals. Consequently, better control performance is achieved. With the proposed formula, the weighting factors of a fuzzy logic controller can be systematically selected according to the plant under control. By virtue of using the simplest structure of fuzzy logic control, the stability of the nonlinear control system can be analyzed and a sufficient BIBO stability condition is given. The superior performance of the proposed controller is demonstrated through a simulation example.

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