Earticle

본 연구는 작성하기가 까다롭다고 알려진 직접법 현금흐름표를 체계적으로 작성하는 방법을 제시한다. 제시된 방법은 스프레드시트 등을 사용하여 구현할 수 있다. 정보이용자의 입장에서 직접법이 더 유용하다고 알려져 있음에도 불구하고, 작성의 어려움 때문에 실무에서는 간접법을 선호하고 있으며, 직접법으로 현금흐름표를 작성하는 경우 손익계산서 및 재무상태표 계정과의 연계성을 쉽게 파악하기가 어려워 간접법 현금흐름표를 주석으로 공시해야한다. 이에 직접법 영업현금흐름을 간접법 영업현금흐름과 마찬가지로 당기순이익과 조정항목으로 분석하는 방법을 제시하여, 직접법 영업현금흐름도 손익계산서 및 재무상태표 계정과의 연계성을 파악할 수 있도록 한다. 또한 현금흐름표 작성실무자의 입장에서 직접법과 간접법에 의한 현금흐름표를 동시에 작성할 수 있는 방법을 제시하여 현금흐름표를 보다 쉽게 작성할 수 있도록 하고, 감사인의 입장에서 현금흐름표가 정확하게 작성되었는지 검증하기 쉽도록 한다. 본 연구의 결과는 현업 및 감사인의 실무에서 활용할 수 있고, 공공부문의 자금수지계산서 등 직접법 현금흐름표와 유사한 재무제표 작성에 응용될 수 있으며, 특히 산학협력단 등 직접법 현금흐름표를 요구하는 분야에 유용하게 활용될 수 있다.

This study presents a systematic method for preparing a direct method cash flow statement which has been known as burdensome task for the flawless completion. The proposed method can be easily implemented using a spreadsheet. Despite the direct method is more useful from the information users’ point of view, the indirect method is preferred by the financial statements preparers because of the practical difficulties with the direct method. When a direct method cash flow statement is disclosed, the relevant operating cash flow in indirect method should be disclosed in the notes because it is hard to reconcile the amount of the direct method components to the income statement and/or the balance sheet. In this regard, this study proposes a method of analyzing a direct method operating cash flows in net income and adjustments items just the same as the case of an indirect method, so that it enables the amounts of the direct method components to be reconciled to the income statement and/or the balance sheet amounts. It also describes a easier method for preparation of the direct cash flow statements as well as indirect ones at the same time, and helps the auditors to more comfortably verify the accuracy of the cash flow statements. The results of this study can be utilized in the practice of preparation and audit, and also applied to the financial statements similar to the direct method cash flow statements such as funds receipts and disbursement statements for the public sector. Particularly those results are useful in the areas including industry-academic cooperation foundations that require a direct method of cash flows statements.

본 연구는 소프트웨어 교육의 방법으로 놀이중심 SW교육 교수학습전략이 컴퓨팅 사고력 신장에 미치는 영향 을 살펴보기 위한 것이다. 놀이중심 SW교육 교수학습전략은 주어진 컴퓨터 코드를 놀이 과정을 통하여 구체화 하는 노력을 한 뒤 기능을 수정하고 새롭게 재구성하는 수업 전략이다. 우선 놀이중심 SW교육 교수학습전략을 적용한 교육 프로그램을 설계하여 초등학생들에게 투입하였다. 연구의 효과성을 검증하기 위하여 컴퓨팅 사고 개념과 컴퓨팅 사고 실습의 역량검사를 분석한 결과, 제안된 교수학습전략이 직접교수법보다 효과적이었으며 컴 퓨팅 사고에 긍정적인 결과를 가져온 것으로 확인되었다.

This study investigates the effect of play-based software education instruction strategy for improving computational thinking as a method of software education. The play-based instruction strategy is a teaching-learning strategy in which the presented code is navigated through play, and the functions are revised and newly reconstructed. We designed an education program with the play-based instruction strategy and applied the program to elementary students. In order to verify the effectiveness of the research, we examined the competence of computing thinking concept and computing thinking practice. As a result, the computing thinking concept and computational thinking practice were that the proposed teaching-learning model is higher than the direct teaching method.

The direct position determination (DPD) approach is a single-step method which uses the Maximum Likelihood estimator to localize sources emitting electromagnetic energy using combined data from all available sensors. The DPD is known to outperform the traditional 2-step methods under low Signal to Noise Ratio (SNR) conditions. We propose an improvement to the DPD approach, using the well known minimum-variance-distortionless-response (MVDR) approach. Unlike Maximum Likelihood, the number of sources need not be known before applying the method. The combination of both the direct approach and MVDR yields unprecedented localization accuracy and resolution for weak sources. We demonstrate this approach on the problem of multistatic radar, but the method can easily be extended to general localization problems.

학교 실내공기질 측정에 적용되고 있는 현장직독식 방법과 공정시험기준을 적용하여 실제 학교 3개 교실에서 PM10, PM2.5, 이산화탄소, 폼알데하이드를 측정하고 그 결과를 비교하였다. 이산화탄소의 경우 두 방법에 의한 측정결과가 유사 하였으나 미세먼지와 폼알데하이드에서는 현장직독식 방법의 결과가 공정시험기준에 따른 결과와 차이를 나타내었다. 따라서 현장직독식 측정은 학교에서 자체 수행하는 주기적인 환경관리에 활용하고, 높은 신뢰성이 요구되는 법적 기준 충족 여부에 대해서는 공정시험기준에 따른 측정이 바람직하다고 판단된다.

In order to confirm the validity of the on-site direct-reading method (OSDR) for measuring indoor air quality in school, we evaluated PM10, PM2.5, carbon dioxide, and formaldehyde in three classrooms using two OSDR equipments and Korean standard method for indoor air quality test (SM), and compared the results. For the carbon dioxide concentration, similar results to SM could be obtained with OSDR. However, the concentrations of fine particulate matters and formaldehyde determined by an OSDR equipment showed a significant difference from the results of SM. Therefore, it is desirable to use some OSDR only for routinely checking the indoor environment of school, and measurement by SM is required for regular inspection.

본 연구에서는 지하굴착 주변 지반의 역학적 매개변수 추정을 위한 역해석 기법을 제안하였다. 본연구의 역해석은 직접탐색법 중의 하나인 순차적 응답면 기법을 기반으로 하며, 매개변수 추정을 위한 반복계산의 빠른 수렴을 위해 매개변수 관심영역의 크기를 조정하는 알고리즘을 적용하였다. 응답면 기법과 굴착해석을위한 수치코드를 연계하는 시뮬레이션 툴을 개발하였다. 지하굴착 예제를 토대로 제안된 역해석 기법의 정확도와 계산효율을 분석하였으며, 매개변수 관심영역의 크기 조정에 따른 영향을 조사하였다. 분석 결과, 관심영역의크기 조정을 고려한 알고리즘이 그렇지 않은 경우에 비해 매개변수 추정의 정확도과 계산효율 측면에서 더나은 결과를 제공하는 것으로 검토되었으며, 본 연구의 순차적 응답면 기법에 기반한 지하굴착 역해석의 적용성을 확인할 수 있었다.

The present study proposed a back analysis approach for identifying the mechanical parameters of the ground around underground excavations. The proposed approach was a direct search method based on a successive response surface methodology (RSM) in which the size of the region of interest is adjusted to facilitate a rapid convergence of the parameter estimation process. A simulation tool was developed to combine the RSM with a numerical analysis code. Based on an underground excavation example, we investigated the accuracy and computational efficiency of the present approach and also investigated the effect of the adjustment of the region of interest on parameter estimation. The results of this investigation showed that the algorithm, considering the adjustment of the region of interest, could produce better results in accuracy and computational efficiency than the non-adjustment algorithm, and demonstrated the applicability of the present back analysis to the parameter estimation of underground excavations.

Test colors are halftone dot printed at the rate of 10% halftone dot area by process inksblack, cyan, magenta and yellow ink. Reproduced colors are measured by the weighted-ordinate colorimetric method and the direct colorimetric method. The weighted-ordinate colorimetric method compare favorably with the direct colorimetric method, because the former has good regular changes of tristimuIus values, chromacity coordinates, excitation purities, value functions and has smaller errors of dominant and complementary wavelengths than the latter. All test colors classify with the Munsell renotation.tation.

This paper presents the design and analysis of 2.45GHz Low-IF Mixer using CMOS 0.18um. The Mixer is implemented by using the Gilbert-type configuration, current bleeding technique, and the resonating technique for the tail capacitance. And the design of this Double Balance Mixer is based on its lineaity since it is important in the interference cancellation system. The low flicker noise mixer is implemented by incorporating a double balanced Gilber-type configuration, the RF leakage-less current bleeding technique, and Cp resonating technique. The proposed mixer has a simulated conversion gain of 16dB a simulated IIP3 of -3.3dBm and P1dB is -19dBm. A simulated noise figure of 6.9dB at 10MHz and a flicker corner frequency of 510kHz while consuming only 10.65mW od DC power. The layout of Mixer for one-chip design in a 0.18-um TSMC process has 0.474mm x 0.39 mm size.

대용량 하드디스크의 등장으로 많은 자료를 컴퓨터의 하드디스크에 저장할 수 있게 되었다. 하드디스크의 용량이 커지면서 저장되어 있는 파일 및 디렉토리가 증가하여 디지털 포렌식 분 야에서도 탐색해야 하는 정보가 증가하게 되었다. 대용량 하드디스크에서 증거로 활용될 수 있 는 파일 정보를 탐색하기 위해서는 윈도우 시스템에서 제공해주는 파일관리 함수군을 주로 이 용한다. 하지만, 이 방법은 파일과 디렉토리의 수가 많을 경우 처리속도가 느리며, 파일 정보를 읽을 경우 파일의 접근시간이 변경된다. 또한, 운영체제 또는 응용 프로그램에 의해 이미 사용 중인 파일의 경우 접근이 불가능하다는 단점이 있다. 본 논문에서는 대용량 하드디스크에 저장 되어 있는 파일 및 디렉토리를 빠르게 탐색하기 위한 방법으로 하드디스크의 물리적 섹터에 접 근하여 NTFS의 MFT 정보를 획득하고, 획득된 MFT 정보를 기반으로 증거파일을 탐색하는 방 법을 제시하고 구현하였다.

According to the capacity of hard disk drive is increasing day by day, the amount of data that forensic investigators should analyze is also increasing. This trend need tremendous time and effort in determining which files are important as evidence on computers. Using the file system APIs provided by Windows system is the easy way to identify those files. This method, however, requires a large amount of time as the number of files increase and changes the access time of files. Moreover, some files cannot be accessed due to the use of operating system. To resolve these problems, forensic analysis should be conducted by using the Master File Table (MFT). In this paper, We implement the file access program which interprets the MFT information in NTFS file system. We also extensibly compare the program with the previous method. Experimental results show that the presented program reduces the file access time then others. As a result, The file access method using MFT information is forensically sound and also alleviates the investigation time.

이 연구에서는 석조문화재의 초음파 측정에 적합한 탐촉자 및 접촉매질을 선정하였으며, 과학적이며 정량적인 평가기술을 개발하기 위해 암종별 직접 및 간접전달방법의 상관관계를 분석하였다. 이 결과, 석조문화재에서 초음파 측정은 유형 3의 탐촉자(UTREXTX(RX)54㎑)와 접촉매질(고무찰흙)을 사용하는 것이 가장 적합한 것으로 나타났다. 또한 이 유형 3의 직접 및 간접전달방법의 보정계수는 화강암 1.50, 반려암 1.38, 석영섬록암 1.58로 산출되었다. 이 결과는 초음파탐사의 신뢰도를 높이기 위한 최초의 연구로서 석조문화재의 초음파탐사 방법을 확립하는데 크게 기여할 것으로 판단된다. 또한 암석의 표면요철도와 다양한 접촉매질을 고려한 보완연구가 수행되어야 할 것이며, 암종별 직접-간접전달방법의 상관관계에 대한 데이터베이스도 구축되어야 할 것이다.

This study was focused on the transducer and suitable contact material for stone cultural heritage, and the correlation of direct-indirect method in rock types for scientific development and quantitative evaluation technique of the ultrasonic measurements. As a result, it was identified the transducer (UTREXTX(RX)54㎑) and contact material (rubber clay) of the type 3 were appropriate for the ultrasonic measurements of stone cultural heritage. The direct-indirect correction factors of type 3 were calculated 1.50 for granite, 1.38 for gabbro, 1.58 for quartz diorite, respectively. This result is the first study for improvement in reliability for the ultrasonic measurements, and it will contribute to establishment of the ultrasonic survey method for stone cultural heritage. Also, complementary studies considering the surface irregularity of rocks and various contact materials will carry out, and the database about correlation of direct-indirect in rock types will establish.

연구목적: 직접 알고리즘을 이용한 역해석 기법의 적정성과 현장 적용성을 평가하여 역해석 기법을 통해 흙막이 벽체의 거동을 예측하고 이를 바탕으로 직접 알고리즘 역해석 기법의 실효성을 검증하고자 한다. 연구방법: 단일 및 다층 지반조건을 가정한 가상 지반 모델을 사용하여 역해석을 수행하였으며, 탄소성보 법을 통해 얻은 결과를 계측값으로 활용하였다. 또한, 3개의 실제 현장 계측 결과를 바탕으로 역해석을 진 행하여 현장 적용성을 분석하였다. 연구결과: 역해석 기법은 지반정수 및 벽체 거동 예측에서 매우 높은 정확도를 보였으며, 특히 굴착 후반 단계의 계측 결과와의 일치도가 높았다. 그러나 지층 조건이 양호하 고 벽체 변위가 적은 경우에는 적용성이 떨어지는 것으로 나타났다. 결론: 직접 알고리즘을 활용한 역해 석 기법은 대부분의 조건에서 타당한 결과를 제공하지만, 지반 조건에 따라 적용이 제한될 수 있다. 이러 한 결과는 지반 공학 분야에서의 역해석 기법 적용 시 중요한 참고자료로 활용될 수 있을 것이다.

Purpose: The purpose of this study is to evaluate the adequacy and field applicability of the back analysis method using the direct algorithm. By predicting the behavior of retaining walls through back analysis, this study aims to verify the effectiveness of the direct algorithm-based back analysis method. Method: Back analysis was performed using a virtual ground model assuming single and multi-layered soil conditions, with measurement values obtained from normal analysis using the elastic-plastic beam theory. Additionally, the field applicability was analyzed by conducting back analysis based on measurement results from three actual sites. Result: The back analysis method demonstrated very high accuracy in predicting ground parameters and wall behavior, particularly showing strong alignment with measurement results during the later stages of excavation. However, in cases where the ground conditions are favorable and wall displacements are minimal, the applicability of the method was found to decrease. Conclusion: The back analysis method using the direct algorithm provides valid results under most conditions, but its application may be limited depending on specific ground conditions. These findings can serve as important reference material for the future application of back analysis methods in the field of geotechnical engineering.

연구목적: 본연구는 현재 국내 대부분의 산업 현장에서 전원공급을 위해 사용하는 변압기의 접지방식 을 비교하여 전원설비의 전원 품질의 안정성과 감전 사고의 위험성을 비교 분석하고자 한다. 연구방법: 비 접지방식은 1선지락 사고 발생 시 전원공급을 지속적으로 할 수 있고 감전 사고에 대한 위험성이 낮 고, 직접접지 방식은 지락이나 낙뢰 등의 사고 발생 시 전원 차단을 빠르게 하여 부하 설비를 보호하는 데 중점이 있음을 문헌을 통해 비교 설명하였다. 결과 및 결론: 지속적인 전원공급이 필요한 곳에서는 비접지 방식을 사용하여야 한다는 필요성에 대해 결론을 내렸다.

Purpose: This study aims to compare the grounding methods of transformers currently used in most industrial sites in Korea to analyze the stability of power quality and the risk of electric shock. Method: The ungrounded method allows for continuous power supply even in the event of a single-phase ground fault, resulting in a lower risk of electric shock. In contrast, the solidly grounded method focuses on quickly cutting off power during incidents such as ground faults or lightning strikes to protect load equipment, as explained through literature comparison. Result and Conclusion: It is concluded that the ungrounded method is preferable in environments where continuous power supply is essential.

건설공사의 표준품셈에 의한 자원기반 적산방식은 정부고시 노임단가와 기자재의 공시가격에 표준적이고 보편적인 공법 및 공종에 대한 단위작업당 재료량, 노무량, 장비사용시간 등을 수치로 표시한 품을 곱하여 견적하였다. 그러나 자원기반 적산방식은 실제 거래가격을 적절히 반영하지 못하는 한계점이 발생하였다. 따라서 본 연구는 이러한 한계점을 극복하기 위하여 새로운 시도로 수로터널 현장을 대상으로 Cutter 점검/교환, TBM 정비, TBM 점검/급유, 후속설비, 광차, 운영교대, 갱내보강/낙반보강, 안전/회의의 작업 공종별로 TBM 굴진 생산성을 분석하고, 이를 근거로 순굴진속도를 분석하여 실적 공사비를 분석하였다. 본 연구에서 제시하는 실적공사비 산정 접근법은 TBM 수로터널 현장에서 실적 공사비를 예측하는데 유용한 도구로 활용할 수 있을 것으로 확신한다.

The resource-based estimating based on standard unit price of construction work was estimated by multiplying the price per standard unit of work on the amount of labor, material, equipment use time. However, limitation of the resource-based estimating way does not adequately reflect the actual transactions prices. On the subject of water tunnel excavation as a new attempt to overcome these limitations, this study analyzed productivity by work type into cutter inspection/ exchange, TBM maintenance, TBM inspection/refueling, subsequent installations, tramcar, operating change, a cave-underground reinforcement / rock reinforcement, safety / meetings and analyzed actual cost estimating and the net advance rate based on this analysis result. Actual cost estimating calculation approach presented in this study can be utilized as a useful tool to predict the actual cost estimating in the TBM water tunnels field.

The mathematical model (Interval Plant) of the web guide in cold rolling mill(CRM) is controlled using PID controller [1]. The given interval plant of the CRM is approximated to FOPTD +Integrator system using Sundaresan& Krishnamoorthy method.[2] The controllers are tuned using direct synthesis method proposed by Seshagirirao et. al. Rao [5], Ziegler – Nichols technique(Z-N), internal model control(IMC) and the performances are compared by simulation. Using direct synthesis method, a PID controller in series with lead/lag compensator is designed for control of integrating plus first-order time delay( IFOPTD) process. Guidelines are provided for selection of the desired closed loop tuning parameter. The method gives significant load rejection performances. The direct synthesis method gives simple equations for the controller settings. The performance of the closed loop system is evaluated for both original and approximated modelThe abstract is to be in fully-justified italicized text as it is here, below the author information. Use the word “Abstract” as the title, in 12-point Times New Roman, boldface type, centered relative to the column, initially capitalized. The abstract is to be in 11-point, single-spaced type, and may be up to 3 in. (18 picas or 7.62 cm) long. Leave two blank lines after the abstract, then begin the main text. All manuscripts must be in English.

In this paper, the extended kalman filter based direct kinematic method was proposed to calculate the real-time end-effector position in a Stewart platform. A noise analysis based on the data transmission is proposed firstly, in which the size order of time domain noises is concerned. Then non-linear kinematic model and numerical method for Stewart platform are presented respectively. Later, an extended kalman filter based direct kinematic method is proposed, where transmission delays and synchronous errors are considered as a drift in the platform trajectory. Finally, various simulation results demonstrated the validity of the algorithm proposed in this article.

The high-risk type HPV is the main etiological factor of cervical cancer, which is one of the leading causes of cancer deaths in women worldwide, Therefore, identification of HPV type is very important and necessary for the diagnosis and remedy of cervical cancer1-3). In this paper, we determined HPV genotypes from the patient samples, which were confirmed as Pap-smear positive for HPV infection. To identify genotypes, we performed PCR/sequencing analysis by using the four different primer sets, PGMY, G4, G6 and GP1. At the same time, β-Globin was used as internal control. Comparing the sensitivity of four primers for HPV genotyping, that of GP1 primer was the highest , while the PGMY was the lowest. 99 women patients were initially analyzed by using GP1 primers for PCR and 25 samples out of them were HPV-negative by PCR. PCR/sequencing analysis from 74 cases showed that HPV-16 was most abundant (15%) and significant numbers of HPV-51, HPV-53, 56, 58 and 59(7% each) were also detected. These results were matched with the one from DNA chip analysis. Therefore, we concluded that GP1 PCR/direct sequencing method allows reliable identification HPV genotypes from HPV-infected samples.

Environmental problems from petroleum-based plastic wastes have been rapidly increasing in recent years. The alternative solution is focus on the development of environmental friendly plastic derived from renewable resource. Poly(lactic acid) (PLA) is a biodegradable polymer synthesized from biomass having potential to replace the petroleum-based non-degradable polymers utilizations. PLA can be synthesized by two methods: (1) ring-opening of lactide intermediate and (2) direct polycondensation of lactic acid processes. The latter process has advantages on high yields and high purity of polymer products, materials handling and ease of process treatments. The polymerization process of PLA synthesis has been widely studied in a laboratory scale. However, the mass scale production using direct polycondensation of lactic acid has not been reported. We have investigated the kinetics and scale-up process of direct polycondensation method to produce PLA in a pilot scale. The order of reaction is 2 and activation energy of lactic acid to lactic acid oligomers is 61.58 kJ/mol. The pre-polymer was further polymerized in a solid state polymerization (SSP) process. The synthesized PLA from both the laboratory and pilot scales show the comparable properties such as melting temperature and molecular weight. The appearance of synthesized PLA is yellow-white solid powder.

This research describes a simple method for direct detection of glycoproteins after affinity-capturing (or enrichment) on the plate using a combination of self-assembled monolayers (SAMs) and matrix-assisted laser desorption/ionization mass spectrometry (MALDI). The terminal hydroxyl groups of the SAMs were activated by N,N‘-disuccinimidyl carbonate (DSC), followed by conjugation with aminophenylboronic acid (APB). The formed APB-functionalized self-assembled monolayers for MALDI (SAMDI) plates were successfully applied to the affinity-capturing of a glycoprotein from the mixture containing non-glycoproteins. The method developed in this work would provide an efficient and convenient analysis approach to proteomics.