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장수진,류동균,원충연,이진국,배기훈,김수석 성균관대학교 2003 학술회의지원논문목록집 Vol.2003 No.-
A synchronous generator is equipped with an automatic voltage regulator(AVR), which is responsible for keeping the output voltage constant under normal operating conditions at various levels. The output voltage of Synchronous Generator is regulated constantly by field voltage control in excitation system. High frequency PWM converter (Buck converter) type excitation system for synchronous generator that can sustain proper output voltage level even at the fault condition happened. The proper operation of the proposed excitation system was verified through the simulations and the experiments.
3성분계 콘크리트의 압축강도와 등가재령 관계에 관한 실험적 연구
나철성,윤종기,장종호,길배수,남재현,김무한 대한건축학회 2003 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.23 No.1(구조계)
Activation energy has different value according to cement, admixture and water-cement ratio. Also the relation of age-temperature is as non-linear as activation energy value is large. Therefore to make accurate explanation for the effect of temperature on concrete strength development properties, it is necessary for activation energy value to explain in the maturity function. This study compares and estimates equivalent age used activation energy value that obtained by this experiment and Freiesleben activation energy value with compressive strength of concrete. As the result of this study, activation energy value obtained by this study has more accurate explanation temperature's influence about concrete strength development than Freiesleben activation energy value.
재량적 발생액을 이용한 이익유연화와 재무분석가 영업이익예측정확성
배기수(Bae, Kee Su),박범진(Park, Bum Jin) 한국국제회계학회 2013 국제회계연구 Vol.0 No.49
이익관리(earnings management)는 그 동안 기업에 긍정적인 측면과 부정적인 측면이 논의되어 왔다. 긍정적인 측면에서는 미래의 이익에 대한 사적정보가 이익조정에 의해 회계정보에 반영되어 시장에서 더 유용하게 활용될 수 있다는 측면이다. 반면에 부정적인 측면은 경영자의 사익추구를 위해 악의적인 수단으로 이익조정이 활용되어 회계정보의 유용성을 떨어뜨린다는 것이다. 본 연구에서는 이익조정의 측정치인 재량적 발생액이 미래의 조정 전 당기순이익을 예측 및 추정하는 정도에 따라 재무분석가가 이를 어떻게 해석하는지를 알아보고자 하였다. 본 연구의 결과에 의하면 재량적 발생액에 의한 이익유연화 정도가 클수록 재무분석가의 영업이익예측오차는 감소하는 것으로 나타났다. 이는 재량적 발생액에 의한 이익유연화가 커질수록 회계정보에 미래의 긍정적인 정보가 포함되어 재무분석가의 이익예측 정확성을 높인 것으로 보인다. 한편 이러한 영향들이 부채비율과 감사품질에 따라 달라지는지를 추가분석 하였다. 분석 결과에 의하면 부채비율이 높은 기업은 그렇지 않은 기업에 비해 이익유연화와 영업이익예측정 확성 간에 양(+)의 관련성이 더 뚜렷한 것으로 보인다. 이는 부채조달비용을 줄이려는 이익유연화의 긍정적 신호까지 회계정보에 반영되었기 때문으로 보인다. 한편 감사품질이 좋은 기업은 그렇지 않은 기업에 비해 이익유연화가 오히려 영업이익예측정확성을 떨어뜨리는 것으로 나타났다. 이는 감사품질이 좋은 기업에서 발생하는 이익유연화는 경영자의 여러 가지 잡음(noise)이 포함되어 재무분석가의 이익예측을 방해하는 것으로 추론된다. 본 연구는 상기의 결과에도 불구하고 회계정보가 재무분석가의 의사결정에 반영되었다는 가정, 새로운 이익유연화 측정치가 적은 표본 수를 이용하였다는 점 그리고 회귀분석의 가정들을 고스란히 포함하고 있다는 것을 한계점으로 제시할 수 있다. 그러나 새로운 이익유연화 측정치를 사용하여 재무분석가의 의사결정에 미치는 영향을 분석하였다는 점은 본 연구의 차별성일 것이다. This paper analyzes empirically how income smoothing measured by discretionary accruals affects analysts" forecast operation earnings accuracy. According to the previous works, On one hand, income smoothing have positive influences on firm value. On the other hand that have negative influence on firm value. Namely, This paper verify which hypothesis was supported by income smoothing. We tests the above mentioned hypotheses using manufacture firm data listed on Korea Stock Exchange(KSE) from 2004 to 2012. Also we used multiple regression controlling other variables identified previous researches. This results are as follows. From the analysis, companies that discretionary accruals are highly associated with pre adjusted net income tend to increase forecast operation earnings accuracy. This means this result is in line with the view of previous works that income smoothing including future earnings information influence positively on analysts" forecast decision making. In addition, the above results is different with liability ratio and audit quality. companies with high liability ratio is higher forecast accuracy than that with low liability ratio. Meanwhile, companies with high audit quality is lower forecast accuracy than that with low audit quality. This means that auditor regard income smoothing by earnings management as determinants of audit risks. In the future we hope to find the improved measuring method of income smoothing.
Effect of pulverizing method on the particle size of matured silkworm powder
( Su-bae Kim ),( Kee-young Kim ),( Sang-deok Ji ),( Seong-wan Kim ),( Nam-suk Kim ),( You-young Jo ),( Jong-gil Kim ),( Young-guk Kim ),( Hui-yeon Koo ),( Hyung-chul Moon ),( Young-seek Seok ),( Hyun- 한국잠사학회 2018 International Journal of Industrial Entomology Vol.37 No.2
Recently matured silkworm powder was developed by RDA. In this study, the effect of pulverizing method on the particle size of matured silkworm powder was examined. FESEM was performed to observe the morphology and to measure the particle size of silkworm powder. Particle morphology of air-jet mill pulverized powder was round and smooth, however, those of roller-mill and hammer-mill pulverized mature silkworm was more harsh and square. Particle size was varied with pulverizing technique as follows; 1.1 μm (air-jet mill), 10 μm (roller mill), and 120 μm (hammer mill), respectively. A proximate analysis results of air-jet mill powder showed that crude protein, crude lipid, crude fiber, and ash was 73%, 12%, 1.95%, and 3.4%, respectively. According to our results, air-jet mell technique might be used to make a tiny matured silkworm powder.
Bae, Ui-Jin,Park, Eun-Ock,Park, John,Jung, Su-Jin,Ham, Hyeonmi,Yu, Kee-Won,Park, Young-Jun,Chae, Soo-Wan,Park, Byung-Hyun World Scientific Publishing Company 2018 The American journal of Chinese medicine Vol.46 No.6
<P>Nonalcoholic steatohepatitis (NASH) arises from nonalcoholic fatty liver disease (NAFLD) as a consequence of oxidative stress. <I>Gynostemma pentaphyllum</I> extract (GPE) is proven to be beneficial for patients suffering from NAFLD. However, the precise mechanism by which GPE confers these benefits remains largely unknown. The purpose of this study was to investigate the underlying mechanism and to determine whether supplementation with the newly discovered GPE gypenoside UL4 mitigates NASH progression. Male c57BL/6 mice were fed a normal chow diet, a methionine choline-deficient (MCD) diet, or an MCD diet supplemented with various doses of UL4-rich GPE for eight weeks. GPE supplementation suppressed oxidative stress induced by the MCD diet by increasing levels of sirtuin 6 and phase 2 anti-oxidant enzymes in mouse liver and HepG2 cells. Additionally, GPE supplementation prevented diet-induced hepatic fat accumulation, hepatocellular injury, inflammation, and fibrosis in mice fed the MCD diet. These results indicate the possible therapeutic potential of dietary supplementation of UL4-rich GPE in preventing the development of fatty liver and its progression to NASH.</P>
Bae, In-Ho,Park, Seongchong,Hong, Kee-Suk,Park, Hee Su,Lee, Hee Jung,Moon, Han Seb,Borbely, Joseph Steven,Lee, Dong-Hoon BUREAU INTERNATIONAL DES POIDS ET MESURES 2019 METROLOGIA -BERLIN- Vol.56 No.3
<P>We demonstrate the measurement of detection efficiency, the probability for the successful detection of a single photon incident on a detector, in a wide wavelength range from 250 nm to 1000 nm. The method is based on the responsivity comparison of two detectors by using a tunable monochromatic light source at a radiant power controlled to the pico-Watt level. As the reference detector, a photodiode with a switched integrating amplifier is used, whose spectral responsivity is calibrated at a photo-current level of pico-Ampere. A fibre-based spatial filter is used to form a beam focus that is focused to a diameter of less than 100 µm at the detector under test. The typical uncertainty of the detection-efficiency measurement for a Si-based single photon avalanche photodiode is evaluated to be less than 1% as a relative standard uncertainty (<I>k</I> = 1), which is currently limited by the characteristics of the tunable source.</P>