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吳龍圭 全北大學校 1993 論文集 Vol.36 No.-
There has been small efforts to investigate the roles of accounting in the regulation process than in the market process. However, regulations process have influenced many accounting choices. This article surveys the recent developments in the regulation mechanism design literature and interprets their implications to accounting research. In this prospective, accounting has the same role in the regulation process as in the market process. Recently, the positive accounting theory proposes that accounting and auditing reduces the agency costs in the market process such as owner-manager or debt-equity holder relationship. This survey shows that accounting can reduce the regulating costs such as information rent. Further, this perspective has the possibility to alter the existing research with regard to the relationships between the regulation and accounting.
Hard Landing이 항공기 구조물에 미치는 영향성 연구
오용규,심상기,신기수,Oh, Yong-Kyu,Sim, Sang-Ki,Shin, Ki-Su 한국군사과학기술학회 2011 한국군사과학기술학회지 Vol.14 No.5
Aircraft MLG and wing structures have been recognized as fatigue critical structures and exposed to the risk of fatigue crack initiation and propagation. Furthermore, these structures are frequently subjected to serious dynamic loading condition during a Hard Landing which may lead to their failure. Especially, structural integrity of MLG and wing components is decreased as the flight time increased because of the fatigue damage accumulated on the aircraft. In this study, the effects of Hard Landing on the MLG and wing components of aging aircraft were evaluated by using numerical approach. To achieve the aim, a finite element model has been developed and simulations were conducted by varying the landing conditions. As a result, it was revealed that the high stress concentration phenomenon was occurred at the lower Side Brace of MLG. Thereby, the intensified inspection for the lower Side Brace should be considered to prevent unexpected aircraft mishap.