지방공기업 부채감축제도 도입이 지방공기업 부채비율에 미치는 영향에 관한 연구: 도시개발공사 및 기타 공사를 중심으로

김선문,정창훈 한국비교정부학회 2022 한국비교정부학보 Vol.26 No.3

(Purpose) This study empirically analyzes on how the Park Geun Hye government's introduction of the debt reduction policy for local public enterprises affected the debt of local public enterprises (Urban Development Cooperation, Other Urban Cooperations). In the process of overcoming the global financial crisis in 2009, the size of debt of affiliated public enterprises established and operated by local governments soared, and the government implemented a debt reduction policy for public enterprises to improve the financial soundness of local governments. (Design/methodology/approach) In order to analyze the effect of this debt reduction policy, the settlement data and management performance data of local public enterprises from 2011 to 2020 (panel data) were analyzed, and the results are as follows. (Findings) First, it was found that the government's implementation of the debt reduction system for local public enterprises had a negative (-) effect on the overall debt ratio. Second, it was found that the government's implementation of the debt reduction system for local public enterprises had a negative (-) effect on the current debt ratio. Finally, it was found that the non-current debt ratio did not have a statistically significant effect. (Research implications or Originality) In conclusion, it appears that the overall debt ratio and current debt ratio had been reduced due to the implementation of the debt reduction policy. However, this is because Park Geun Hye government's debt reduction policy was oriented to the debt ratio (debt/capital) reduction, not deb size itself. This study is meaningful in that it was the first empirical analysis of the effect on the debt ratio for local public enterprises since the government's debt reduction policy was implemented.

Evaluation of gear reduction ratio for a 1.6 kW multi-purpose agricultural electric vehicle platform based on the workload data

ALI MOHAMMOD,Md Rejaul Karim,HABINEZA ELIEZEL,Md Ashrafuzzaman Gulandaz,Md Razob Ali,이현석,정선옥,홍순중 충남대학교 농업과학연구소 2024 Korean Journal of Agricultural Science Vol.51 No.2

Selection of gear reduction ratio is essential for machine design to ensure suitable power and speed during agricultural operations. The goal of the study was to evaluate the gear reduction ratio for a 1.6 kW four-wheel-drive (4WD) multi-purpose agricultural electric vehicle platform using workload data under different off-road conditions. A data acquisition system was fabricated to collect workload (torque) of the vehicle acting on the gear shaft. Field tests were performed under three driving surfaces (asphalt, concrete, and grassland), payload operations (981, 2,942, and 4,903 N), and slope conditions (0 - 4°, 4 - 8°, and 8 - 12°), respectively. Commercial speed reduction gear phases were attached to the input shaft of the vehicle powertrain. The maximum required torque was recorded as 37.5 Nm at a 4,903 N load with 8 - 12° slope levels, and the minimum torque was 12.32 Nm at 0 - 4° slope levels with a 981 Nm load for a 4 km/h speed on asphalt, concrete, and grassland roads. Based on the operating load condition and motor torque and rotational speed (TN) curve, the minimum and maximum gear reduction ratios were chosen as 1 : 50 and 1 : 64, respectively. The selected motor satisfied power requirements by meeting all working torque criteria with the gear reduction ratios. The chosen motor with a gear reduction ratio of 1 : 50 was suitable to fit with the motor T-N curve, and produced the maximum speeds and loads needed for driving and off-road activities. The findings of the study would assist in choosing a suitable gear reduction ratio for electric vehicle multi-purpose field operations.

정부의 부채비율 감축 정책이 기업의 배당성향에 미치는 영향

이우창(Lee Woochang),박정철(Park Jungcheur) 한국국제회계학회 2010 국제회계연구 Vol.0 No.32

본 연구는 외환위기 이후 정부가 대기업을 상대로한 부채비율 200%이하 감축정책의 효과가 배당성향에 영향을 미쳤는지를 검증하는 것을 목적으로 한다. 또한 정책실시 이후가 이전에 비해 기업의 주요 재무제표 건전성을 높였는지를 검증하였다. 실증분석 결과는 다음과 같다. 첫째, 배당성향은 정책실시 이후가 이전에 비해 부(-)의 결과를 보였다. 즉 기업들은 부채비율이 대폭 축소됨으로 인해 당기순이익이 증가가 두드러졌으나 배당률은 소폭 상승하여 결과적으로 배당성향은 부(-)의 결과로 나타났다. 둘째, 정책실시 이후가 이전에 비해 기업의 주요 재무제표 건전성 항목인 부채비율하락은 물론 수익성, 영업활동으로 인한 현금흐름은 크게 개선된 것으로 나타났다. 본 연구를 통하여 정부의 부채비율 200%감축정책은 논란의 여지가 많았지만 결국 기업의 재무건전성에 크게 기여함은 물론 주주의 부의 측면에서 배당성향의 상승의 안정적인 발판을 마련하였다는 것을 검증함으로서 부채비율 200%이하 정책은 주효하였으며 향후 지속적으로 유지하여 다가오는 위기에 우리나라 대기업을 지키는 초석이 되어야 할 것이다. This thesis aims at verifying how much the effectiveness of the government's reduction policy for the purpose of lowering debt-equity ratio, 'below 200%', displayed at large enterprises after foreign currency crisis had an effect on payout ratio. In addition, this thesis intends to verify how much the policy rose enterprises' important financial statement soundness, comparing to that before displaying the policy. The verification result is as followings. First, allotment tendency showed a negative (-) result, compared with that before displaying the policy. That is, enterprises attained their profits at the period conspicuously, for debt-equity ratio was reduced a lot, but allotment rate rose greatly. So, payout ratio showed a negative(-) result. Second, cash stream was improved greatly, for, compared with the result before displaying the policy, debt-equity ratio, an enterprises' important financial statement sound item, lowered greatly and cash stream was promoted greatly for the sake of profits and sales activities. This thesis verified that though the government's reduction policy for the purpose of lowering debt-equity ratio aroused a lot of controversy, but the policy contributed to enterprises' financial statement soundness and secured a stable base to enhance payout ratio. So the government's reduction policy for the purpose of lowering debt-equity ratio, 'below 200%' was effective, and it has to be a foundation guarding large enterprises of our country at a coming crisis by keeping it continuously.

플라이애시의 활성도지수 평가에 관한 기초적 연구

박상준 한국건축시공학회 2008 한국건축시공학회지 Vol.8 No.5

In the evaluation method of KS on the activity factor of fly ash, same amount of cement should be replaced with fly ash. Therefore, contradictory effects on concrete strength exist, i.e. strength decease due to low content of cement and strength increase of strength due to filling-pore-function of fly ash. European Committee for Standardization (CEN) specifies the method 1 to 4, adding fly ash without reducing the content of cement, for the evaluation method on activity factor of fly ash. This study investigates the applicability of the method 2 of CEN to mix design of concrete. The followings are derived ; There is a key ratio of fly ash mixing which enhances the incremental ratio of mixing water to improve fluidity of mortar. The incremental ratio of mixing water is maximized about 11% ratio of fly ash mixing. Compressive strength most slightly increases at that ratio of fly ash mixing. Activity factor of fly ash increases as water-cement ratio becomes low and contents of fly ash becomes high. Moreover, quality of fly ash and condition of mix design affect the applicable amount of fly ash and available range of water-cement ratio. However, this method has some problems for practical purpose because activity factors of fly ash for some cases are over 1.0. Further research should be conducted to develop more useful method of evaluating activity factor of fly ash. In the evaluation method of KS on the activity factor of fly ash, same amount of cement should be replaced with fly ash. Therefore, contradictory effects on concrete strength exist, i.e. strength decease due to low content of cement and strength increase of strength due to filling-pore-function of fly ash. European Committee for Standardization (CEN) specifies the method 1 to 4, adding fly ash without reducing the content of cement, for the evaluation method on activity factor of fly ash. This study investigates the applicability of the method 2 of CEN to mix design of concrete. The followings are derived ; There is a key ratio of fly ash mixing which enhances the incremental ratio of mixing water to improve fluidity of mortar. The incremental ratio of mixing water is maximized about 11% ratio of fly ash mixing. Compressive strength most slightly increases at that ratio of fly ash mixing. Activity factor of fly ash increases as water-cement ratio becomes low and contents of fly ash becomes high. Moreover, quality of fly ash and condition of mix design affect the applicable amount of fly ash and available range of water-cement ratio. However, this method has some problems for practical purpose because activity factors of fly ash for some cases are over 1.0. Further research should be conducted to develop more useful method of evaluating activity factor of fly ash.

열에너지 저장용 암반 공동의 최적 종횡비 결정을 위한 역학적 안정성 해석

박도현(Dohyun Park),류동우(Dongwoo Ryu),최병희(Byung-Hee Choi),선우춘(Choon Sunwoo),한공창(Kong-Chang Han) 한국암반공학회 2013 터널과지하공간 Vol.23 No.2

일반적으로 열저장소의 종횡비(폭에 대한 높이의 비)가 커짐에 따라 저장된 열에너지의 성층화가 높게 유지될 수 있는 것으로 알려져 있다. 따라서 열저장소의 열적 성능을 높이기 위해서는 저장소 종횡비를 크게 설정하는 것이 유리할 것이다. 그러나 종횡비의 증가에 따라 저장소의 폭에 비해 높이가 커지고, 이는 열저장소의 구조적 안정성 측면에서 불리하게 작용할 수 있으므로 저장소의 최적 종횡비 결정시 열적 성능 분석과 더불어 역학적 안정성에 대한 정량적인 분석이 수행되어야 할 것이다. 본 연구에서는 지하 열에너지 저장을 위한 사일로 형 암반공동의 종횡비 변화에 따른 역학적 안정성을 수치해석적으로 조사하였다. 적용한 종횡비는 1-6의 범위이었고, 전단강도 감소기법에 의한 안전율을 토대로 암반공동의 역학적 안정성을 평가하였다. 종횡비별 안정성 분석 결과, 암반공동의 종횡비가 증가함에 따라 안전율이 감소하는 경향을 보였으며, 주변 암반의 측압계수가 안정성에 미치는 영향이 큰 것으로 분석되었다. 또한 동일한 암반특성 및 종횡비 조건에서 암반공동의 규모(저장 용량)가 줄어듦에 따라 안정성이 향상되는 것으로 나타나, 큰 규모의 단일 암반공동을 소규모의 다중 암반공동으로 분할함으로써 높은 종횡비의 암반공동 설계가 가능한 것을 알 수 있었다. It is generally well known that the stratification of thermal energy in heat stores can be improved by increasing the aspect ratio (the height-to-width ratio) of the stores. Accordingly, it will be desirable to apply a high aspect ratio so as to demonstrate the good thermal performance of heat stores. However, as the aspect ratio of a store increases, the height of the store become larger compared to its width, which may be unfavorable for the structural stability of the store. Therefore, to determine an optimum aspect ratio of heat stores, a quantitative mechanical stability assessment should be performed in addition to thermal performance evaluations. In the present study, we numerically investigated the mechanical stability of silo-shaped rock caverns for underground thermal energy storage at different aspect ratios. The applied aspect ratios ranged from 1 to 6 and the mechanical stability was examined based on factor of safety using a shear strength reduction method. The results from the present study showed that the factor of safety of rock caverns tended to decrease with the increase in aspect ratio and the stress ratio of the surrounding rock mass was influential to the stability of the caverns. In addition, the numerical results demonstrated that under the same conditions of rock mass properties and aspect ratio, mechanical stability could be improved by the reduction in cavern size (storage volume), which indicates that one can design high-aspect-ratio rock caverns by dividing a single large cavern into multiple small caverns.

구리합금그물감의 공극률 및 영각에 의한 유속 감소와 유체역학적 특성에 관한 연구

강아림 ( Ahrim Kang ),이지훈 ( Jihoon Lee ) 한국수산해양기술학회(구 한국어업기술학회) 2019 수산해양기술연구 Vol.55 No.1

Recently, copper alloy netting has been proposed as a material for aquaculture facilities that can be set in harsh offshore environments. To design a cage made of copper alloy netting, it is necessary to calculate the flow of water through the netting and force of external sources on the netting. Therefore, this study measured and analyzed the current velocity reduction after passing through the netting and the hydrodynamic forces acting on the netting using copper alloy netting with nine solidity ratios. As a result of the reduction rate of the flow velocity through the netting, the flow reduction rate was increased as the solidity ratio of netting was increased. The flow reduction rate was also increased as the attack angle on the netting was decreased. In analyzing the resistance on the netting, we also discovered that resistance was increased with increase in the flow velocity and solidity ratio. An analysis of the hydrodynamic coefficient acting on the netting is shown that the drag coefficient tends to increase as the attack angle increases. We also analyzed the hydrodynamic coefficient according to the variation of the Reynolds number. When the drag coefficients acting on the netting were analyzed with the different Reynolds numbers, the Reynolds number increased from over 0.3 m/s to a relative constant. Finally, the copper alloy nettings had a smaller velocity reduction rate when comparing the flow velocity reduction rate between copper alloy nettings and nylon nettings.

구리합금그물감의 공극률 및 영각에 의한 유속 감소와 유체역학적 특성에 관한 연구

강아림,이지훈 한국수산해양기술학회 2019 수산해양기술연구 Vol.55 No.1

Recently, copper alloy netting has been proposed as a material for aquaculture facilities that can be set in harsh offshore environments. To design a cage made of copper alloy netting, it is necessary to calculate the flow of water through the netting and force of external sources on the netting. Therefore, this study measured and analyzed the current velocity reduction after passing through the netting and the hydrodynamic forces acting on the netting using copper alloy netting with nine solidity ratios. As a result of the reduction rate of the flow velocity through the netting, the flow reduction rate was increased as the solidity ratio of netting was increased. The flow reduction rate was also increased as the attack angle on the netting was decreased. In analyzing the resistance on the netting, we also discovered that resistance was increased with increase in the flow velocity and solidity ratio. An analysis of the hydrodynamic coefficient acting on the netting is shown that the drag coefficient tends to increase as the attack angle increases. We also analyzed the hydrodynamic coefficient according to the variation of the Reynolds number. When the drag coefficients acting on the netting were analyzed with the different Reynolds numbers, the Reynolds number increased from over 0.3 m/s to a relative constant. Finally, the copper alloy nettings had a smaller velocity reduction rate when comparing the flow velocity reduction rate between copper alloy nettings and nylon nettings. 최근 구리합금그물감은 강한 외부환경에 노출되어있는 외해 양식시설에 사용할 수 있는 재료로서의 가능성을 보여주고 있다. 구리합금그물감을 적용하여 보다 안전하며, 사육어에 친화적인 가두리를 설계하기 위해서는 이러한 그물감을 통과한 물의 흐름에 대한 특성과 그물감에 작용하는 외력에 대하여 먼저 규명할 필요가 있다. 따라서, 본 논문에서는 9가지 공극률로 제작한 구리합금그물감을 사용하여 다양한 영각과 유속에서 그물을 통과한 후의 유속 변화와 그물에 작용하는 유체력을 측정하고 분석하였다. 먼저 공극률에 따른 유속 변화에 대해 실험한 결과, 공극률이 커짐에 따라 그물감을 통과한 흐름에 있어서 유속감소율이 증가하는 경향이 나타났으며, 그물감의 영각 변화에 따른 유속 변화의 경우에는 영각이 작아짐에 따라 유속감소율이 커졌다. 또한 유속변화에 따른 그물감에 작용하는 항력에 대해 분석한 결과, 유속이 증가함에 따라 항력은 증가하는 경향이 나타났다. 그리고 그물감에 작용하는 유체력 계수를 분석한 결과, 항력계수는 영각이 작아짐에 따라 커지는 경향이 나타났으며, 양력계수는 영각 0°에서 45°까지 증가함에 따라 증가하다가 영각 45°에서 90°로 증가할 때에는 감소하는 경향이 나타났고, 영각 90°에서 0이 아닌 값이 나타났다. 그 이유로는 그물감에 유체의 흐름이 있을 때 그물감의 비틀림 현상이 일어나고 프레임의 영향으로 예측 결과와 상이한 결과가 나타난 것으로 판단된다. 레이놀즈수 변화에 따라 그물감에 작용하는 유체력 계수를 분석한 결과, 유속 0.3 m/s 이상부터 레이놀즈수 증가에도 비교적 일정한 경향으로 나타났다. 마지막으로 구리합금그물감과 나일론그물감 사이의 유속 변화를 비교하였을 때 그물감을 통과한 후의 흐름에서 구리합금그물감의 경우 유속감소가 더 작게 나타났다. 이러한 재질이 상이한 두 그물감에서의 차이의 원인은 두 그물감의 재료의 강성, 표면의 거칠기, 그물 매듭 등의 차이가 있기 때문이라고 판단된다.

Anion dependent CO/H₂ production ratio from CO₂ reduction on Au electro-catalyst

Hong, Sujik,Lee, Seunghwa,Kim, Sohaeng,Lee, Jae Kwang,Lee, Jaeyoung Elsevier 2017 CATALYSIS TODAY - Vol.295 No.-

<P><B>Abstract</B></P> <P>In this study, we first demonstrate that CO production selectivity from CO<SUB>2</SUB> on Au electro-catalyst depends on the type of electrolyte anion. Comparing the faradaic efficiencies of H<SUB>2</SUB>, HCOO<SUP>−</SUP> and CO in the presence of different anions such as Cl<SUP>−</SUP>, HPO<SUB>4</SUB> <SUP>2−</SUP>, SO<SUB>4</SUB> <SUP>2−</SUP> and HCO<SUB>3</SUB> <SUP>−</SUP> at constant potential of −0.7V (<I>vs.</I> RHE), we observe that the CO/H<SUB>2</SUB> ratio could be enhanced due to strongly adsorbed anion such as Cl<SUP>−</SUP>. Although HPO<SUB>4</SUB> <SUP>2−</SUP> is more strongly adsorbed than SO<SUB>4</SUB> <SUP>2−</SUP> and HCO<SUB>3</SUB> <SUP>−</SUP> on the surface of electrode, CO<SUB>2</SUB> reduction in HPO<SUB>4</SUB> <SUP>2−</SUP> containing solution exhibited a minimum faradaic efficiency of CO (11%) but a maximum faradaic efficiency of H<SUB>2</SUB> (70%). Based on physicochemical analytical tools (LSV, EIS, SEM, XPS and XRD) and according to previous studies, we conclude that the product distribution is associated with distinct properties caused by characteristic of each anion when adsorbed on the electrode surface such as specific adsorption strength and intrinsic characteristic of anions.</P> <P><B>Highlights</B></P> <P> <UL> <LI> The anion effect of 4 electrolytes for CO<SUB>2</SUB>RR on Au catalyst are investigated. </LI> <LI> The specific adsorption of anions could contribute to suppressing HER. </LI> <LI> Chloride anion plays a notable role as increasing CO/H<SUB>2</SUB> production ratio. </LI> <LI> Phosphate anion contributes to decrease CO/H<SUB>2</SUB> production ratio. </LI> </UL> </P> <P><B>Graphical abstract</B></P> <P>Depending on electrolytes containing different anions, CO/H<SUB>2</SUB> production ratio of CO<SUB>2</SUB> electroreduction on Au catalyst was differently observed. Usually, a specific adsorption strength of anions played a key role in determination of CO/H<SUB>2</SUB> ratio by a suppressing hydrogen evolution reaction. However, unlike that, certain anions such as chloride and phosphate differently contribute to increase CO/H<SUB>2</SUB> ratio due to their intrinsic characteristics.</P> <P>[DISPLAY OMISSION]</P>

척추 압박골절의 체위를 이용한 정복술

윤승환,김근수,장호열,김영수 대한신경외과학회 1996 Journal of Korean neurosurgical society Vol.25 No.7

12l patients with cervical(45 patients). thoracolumbar(76 patients) compression or mild burst fractures from January 1984 to December 1994 were studied : 98 patients were treated postural reduction with hyperextension posture and 23 patients were with postural reduction and surgical methods We compared the initial and post-reduction compression height ratio. wedge angls and kyphosis angle of compression fractures The results were not only expansion of a compressed vertebral body but also successful fusion. The neurological recovery status according to Frankei classification was also improved after postural reduction. Most of the compression fractures or stable burst fractures of the cervical. thoracolumbar spines can be restored by the postural reduction

하수처리시스템 온실가스 저감활동에 대한 CDM 사업 적용에 관한 연구

곽인호,황용우,조현정,박광호 대한상하수도학회 2010 상하수도학회지 Vol.24 No.3

In general, wastewater treatment systems consume high-energy consumption depending on operation characteristics of the facilities. Therefore, greenhouse gas(GHG) reduction activities that are application of digestion gas, induction of renewable energy etc. are conducted to reduce energy consumption and to increase energy independence ratio. In this study, GHG reduction in wastewater treatment system identified, searched application of Clean Development mechanism(CDM) approved methodology. If the methodologies apply to GHG reduction activities such as application of digestion gas, heat pump system using the wastewater as heat source, hydropower using the methodology determined CDM applicability, otherwise through several assumptions calculated expectable GHG reduction emissions and determined CDM applicability. As a result, the order of calculated GHG reduction emission showed that collected and energy generation of digestion gas is 66,775 tCO2/yr, gas engine cogeneration system is 8,182 tCO2/yr, heat pump system using the wastewater as a heat source is 72,715 tCO2/yr, and hydropower is 561 tCO2/yr. Consequently, the order of calculated Certified Emission Reductions(CERs) benefit showed that heat pump system using the wastewater, as a heat source is 1,381 million won/yr was estimated as the highest, followed by a collected and energy generation of digestion gas is 1,268 million won/yr.