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      • 電子商去來에 있어서 貿易관련 租稅體系의 設定에 관한 硏究

        李光範 청주대학교 2001 국내박사

        RANK : 1839

        The volume of electronic commerce is rapidly increasing because of the development of information technology and globalized economic environment. Information age makes government's power for taxation reducing. Electronic commerce which facilitates trade and lowers transaction costs can help firms make use of the opportunities of globalization of production and markets. Electronic commerce has wider implications for future trade. The positive economic effects of using electronic commerce are very powerful. On the other hand, the negative effects of using electronic commerce tax equity between EC and traditional trade and reducing collectable tax revenue. Electronic commerce affects government tax control and taxation system and it will be very important to set up a new tax measures. Electronic commerce creates serious problems for tax administration because of difficulties associated with the identification of traders, coding of trade activities and so on. Therefore, in order to successfully meet the challenge resulting from the expected widespread use of electronic commerce, the government needs to reform the taxation system and tax administration. In addition the government should actively participate in international forum such as OECD, WTO, so that the resulting international rules would turn out to be in accordance with our national interest. Korea, a major trading country, should put on a good taxation system to develop our economy through electronic commerce. We need the right taxation system and should check up the implications that electronic commerce can give to current tax system and look for the way for the facilitation methods of electronic commerce. This paper discusses about the validity of the current trade-related taxation system on electronic commerce by investigating some major countries and international organizations' practices. Despite the rapid development of the electronic commerce, the debate on the taxation system planning for the global electronic commerce is still lacking due to the different position of involving countries in terms of the validity of taxation and the ambiguity of effective tax system. The U.S. - the leading country in electronic commerce holds its very strong position of non-taxation principle, while EU, Japan and China persist their firm position on taxation principle since they cannot discard the rule of fairness and equivalence between electronic commerce and traditional industry, and involving huge tax revenue loss as well. This study suggest some policy implications for taxation after very careful research on such dilemma. According to the international agreement, it is not necessary to take a new taxation system in electronic commerce. On the other hand a temporary agreement has been reached by considering the tax system between traditional trade and electronic commerce by neutral point of view. But until now specific plans and rules about trade-related taxation based on the neutrality have not been discussed. Therefore the discussion on the taxation for electronic commerce is expected to focus on the problems on tax administration and specific tax plans. For successful global electronic commerce we should prepare our own national rules based on the safety and faith. Considering the borderless nature of electronic commerce. We should also prepare the rules that go hand in hand with international electronic rules. With the Korea's use of electronic commerce growing very rapidly, some infrastructure for a digital economy, such as telecommunications service, hardware and software has also been developing quickly. The levels of commercial application, and technology are increasing, and the prospects for the further development seem bright. With the firm consideration of such prospect, coupled with Korea's export orientation policy, Korea should emphasize "free trade in electronic commerce" principle as a basic policy position, and form appropriate policies accordingly. Korea and other countries do not have the basic conditions for tax system in electronic commerce yet. We are going to participate into the international discussion to set up the rules. That means it is too early to analyse and compare about the effects on taxation systems in electronic commerce.

      • Benjamin Britten "Missa brevis in d"에 관한 分析硏究

        이광범 檀國大學校 1982 국내석사

        RANK : 1839

        Edward Benjamin Britten (1913-1976) composed many vocal musics and instrumental musics throughout his life, and his vocal musics imply the composition in each branch of solo, duet, chorus, Missa, cantata, Requiem, Opera etc. He is the composer who made efforts to revive with modern sense the traditional musical material as music since the Elizabethan period or music that was handed down from generations. That his vocal musics are quite religions, that his treating method of lyrics is various, that his vocal musics have many choruses without accompaniment, that they have various instrumental formation played with vocal music, that they have many operas formed of song cycle, that they have many vocal musics for children and amature, and that his music has many operas, are known to be the general characteristics of his music, and all the vocal musics and instrumental musics of his are based on the traditional and comply the modern keennes. The characteristics of his vocal musics through on analytic study of "Missa brevis in D", and that of the modern composing techniques are as follows. 1. The formal construction of this Missa consisted of four pieces-Kyrie, Gloria, Sanctus-Benedictus, Agnus dei-is made of three parts form (A-B-A'), two parts form, four parts form, and five parts form, and each piece is connected with organic respect to each other motively. 2. The main motives of each piece consists of three or four or five principal notes, it represents the religious and revival effects well, and three part of chorus is continued to Antiphonal Style or to a chord type of chorus, and that is apparently contrasted to the former. 3. The distribution in tonality of the whole four pieces is dominantly D major or D minor, but the third intervals relation of tonality which is recognized a characteric tune relation in the music of B. Britten appears predominantly. 4. All the musics are made of contrapuntal imitative style and they show a various imitative techniques such as inversion, retrogradation, augmebtation, and diminution. 5. Harmonically, the root position of triad, the parallel of 6th chord, and 7th chord, Major, Minor triad, diminished trial, diminished 7th chord, dominant 7th, 9th, 11th chord etc. appear, each part is connected by traditional functional harmony, added chord is used, and we can show the colorful harmonic effects by parallel. 6. As to the scale, we can see the use of whole-tone scale at one part of organ part in the kyrie, and in the Sanctus-Bene-dictus we can also see another twleve-tone scale effects used twelve tone, not twelve-tone techniques. 7. Meter through all the music appears as diverse as 2/2, 3/8, 5/8, 3/2, 2/4, 1/4, 5/4, the syncopatic effects of chief melody, the crossing rhythm of organ part and vocal part, and the repetition of the same tone accompanied by syncopation are the rhythmical peculiarity. The detailed dynamic change coming out in case of persentation-repetition-enlargement-generalization in the main motive of each music is adjusted well proper to the tension and ease of the music. Like above, this Missa is a short Missa as it shows in the title than other Missas of classicism or romanticism, but it shows a various modern composing techniques in construction, form, harmony, contrapuntal treatment and other senses, and also displays well the individuality of B. Britten.

      • IE기법을 적용한 라인설계에 관한 연구

        이광범 금오공과대학교 산업대학원 2006 국내석사

        RANK : 1839

        In the 21th century, the world market has changed fast. Recently, our companies are faced with difficult situations because there are some reasons which are oil price threatening, appreciation of the won currency and material cost rising. To be successful today, most companies deliver the technical innovations that lead to increased profit. Moreover, it shows what LCD manufacturing companies have decided upon a positive strategy to invest money in more manufacturing lines making. I would mention that one of the important thing in improvement of productivity increase is competitiveness of the process. Above all things for this, I believe our companies need to design manufacturing lines through Industrial engineering. This thesis helps when they build a new manufactory to have competitive lines with these which are design method, condition, estimation, check sheet and so on. I hope it is useful in remaining competitive for small and medium enterprises as well as large enterprises of industry.

      • 고등학교 물리교과와 수학과의 연계성 비교 분석

        이광범 京畿大學校 敎育大學院 1998 국내석사

        RANK : 1839

        물리교과를 어려워하고 기피하는 요인이 과목 특성상 수학과 관계에 있는 것으로 판단, 흥미를 느끼고 창의적 문제 해결능력을 신장시키기 위해 물리와 수학과의 연계개념을 분석하여 새로운 교재를 개발하고 적용하여 효율적인 물리 교육과정을 운영하고 교재를 다양화 할 필요성을 느껴 본 연구를 시도하였다. 따라서 물리교과에 대한 의식을 조사하여 부정적 요인을 찾아 제거방법을 모색하고 물리와 수학을 연계시킨 자료를 개발하여 흥미도 및 창의적 문제 해결력을 신장시키는데 그 목적을 두고있다. 이와같은 목적을 달성하기 위해 설문지를 통한 실태조사를 한 결과 첫째, 물리교과가 중요하다고 인식하면서도 많은 학생들이 어려워 불안해하기 때문에 학습을 기피하며 선호도가 매우 낮게 나타났으며 둘째, 물리와 수학은 매우 많이 연계되어 있기 때문에 물리교과를 기피하는 요인으로 분석되었다. 셋째, 수학을 언어로 사용하고 외형상 전이적이고 엄밀하기 때문에 흥미를 느끼지 못하는 경향도 매우 높게 나타났다. 그러나 물리에서 취급하는 수학적 지식은 실제로 복잡하고 어려운 것이 아니지만 어렵게 느끼는 이유는 수학적 표현에 대해 물리적 개념의 적용 및 이해가 부족하기 때문이다. 따라서 본 연구에서 물리와 수학의 연계된 개념을 체계적으로 분류하는 것은 매우 가치있는 일이라고 판단된다. 교육부 검정 13종 교과서의 내용을 분석하여 수학과 연계된 개념을 추출하였으며 이를 토대로 수학을 도구로 이용하여 물리의 개념의 이해를 돕는데 필요한 수학개념을 요소별로 분류하였다. 첫째, 함수와 그래프 둘째, Vector의 해석 셋째, 미분 넷째, 적분 본 연구를 통해 개발된 자료를 활용하여 물리교과에 자신감을 갖고 개념 형성에 도움을 주며 물리교과의 기피현상을 다소 해소시키는데 도움을 주었으면 하는 바램이다. 또한 교과서의 내용이 절대적이라는 관념에서 벗어나 획일적인 교육이 아닌 다양한 교육을 위해 교육과정 자료를 다양하게 개발하여 보급시키는데 모두의 관심이 집중되었으면 한다. 끝으로 본 연구를 실제 학습에 적용하여 결과를 비교 분석하는 일은 앞으로 추진해야 할 연구과제이다. It was thought that the close relation of math to physics cause learners to think it difficult and to avoid it. So the study was tried as there is the pressing necessities to create the new textbook, vary it, and apply to certain situation., by analyzing the relation between physics and math to make students feel interested in physics and improve their ability to settle problems. This, is able to lead to run efficiently curriculum in physics. Thus this research aims for abolishing negative factors in learning the subject after looking into recognition level of it by producing materials involved in physics and math. It also has purpose to enhance students' interest and enable them to solve particular problems. Investigation is made to achieve statements above with questionnaire. The results shows: Above all, a number of students are aware that physics is very important. But because students look on it as difficult subject and apprehensive one in being taught, they don't have tendency to willingly learn, displaying low preference for physics. Second, the close connection between physics and math causes students to shrink from physics. Finally, lots of students are indifferent to subject since it seems strict, is used math as a language for teaching, and able to transfer each other. Yet, although mathematical conceptions with which are dealt in physics are not really difficult and complicated, the reason the students feel difficult is that they are deficient in ability to apply and adjust mathematical expressions to physics. Hence, it is very important to categorize and analyze the concepts linked between physics and math in the research. It made a comparative analysis of 13 kinds of textbook in physics certified by the Development of Education so as to abstract conceptions associated with math. Based on this, math is used as a tool which help comprehend physical conceptions. Mathematical conceps required to learn physics are classified into followings: first, function and graph second, interpretation of vector third, differential fourth, integral. This study is expected to help have confidence of physics, form physical concepts, and weaken tendency to escape from learning physics. It is also required to get rid of the notion that textbook is absolutely correct. In conclusion, we must concentrate on developing and spreading a diversity of materials for curriculum, not for standardized education but for various one. Finally, comparing and analyzing the consequences of the research should be continued applying to practical situation.

      • 경유자동차 배출가스와 연비의 실차 평가에 관한 연구

        이광범 경일대학교 2020 국내박사

        RANK : 1839

        경유자동차의 도로 주행시 배출되는 과다 NOx 문제는 인체 위해성 및 도심 주변의 미세먼지 및 오존문제와 맞물려 경유엔진의 존립 자체가 심각한 상황에 직면하고 있다. 유럽을 중심으로 실내 시험실과 실도로 주행시 배출되는 경유자동차의 NOx 배출량 이슈는 여러 기관에서 보고되고 있으며, 특히 2014년 미국 ICCT는 EURO 5와 EURO 6 경유자동차 15대에서 배출되는 차대동력계 및 실제 도로 주행 시의 NOx 편차에 대한 연구보고서를 발표하였다. 이러한 연구결과는 경유엔진의 NOx 저감시스템이 인증조건에서만 효과적으로 작동되며 시험기간이 길거나 저온 및 고온 운전과 같은 인증조건 이외의 Off-cycle 조건에서는 후처리장치의 기능이 비활성화되는 임의조작장치에 대한 문제점을 제기하였다. 실도로 시험방법에서 2014년 미국 ICCT는 실제 시가지, 교외도로 등을 주행하였다. 이러한 실도로 주행은 규격화된 주행모드로 시험하는 실내시험과 주행모드가 상이함으로 인하여 배출가스 시험 결과값을 실내시험 결과값과 비교 분석하기 어렵다. 이러한 문제점을 해결하기 위하여 실도로 주행방법을 실내시험에서 사용하는 동일한 규격화된 주행모드를 모사하여 실제 주행시험장에서 동일하게 재현하면서 시험하여 상호 시험값을 비교분석하였다. 본 연구에서는 2015년 이후 미국 EPA에서 임의조작장치 탑재되었다고 발표한 VW 자동차사 및 계열사의 경유승용차에 대한 차대동력계 실내시험과 고속주행로 실도로 주행시험을 통하여 임의조작장치가 배출가스 및 연비에 미치는 영향성을 파악하고자 한다. 실차상태 시험은 차대동력계 시험실과 고속주행로에서 각각 수행하였으며, 시험자동차는 EURO 5 대응 모델 4종, EURO 6 대응 모델 2종을 사용하였다. EURO 6 모델 2종과 EURO 5 대응 모델 1종의 실차 시험에서 사용한 주행모드는 배출가스 및 연비 법규에서 규정하고 인증시험 조건으로 FTP-75, HWFET, NEDC, WLTC를 사용하여 실내 시험실과 실도로에서 동일하게 주행하였다. 또한 상기의 인증시험 조건이외에도 운전조건에 따른 배출가스와 연비 거동특성을 파악하기 위하여 FTP-75의 2단계 4회 반복 수행하는 조건과 정속주행 (40, 70, 110 km/h) 조건 등도 추가적으로 수행하였다. 또한 EURO 5 대응 모델 3차종들은 배출가스 저감장치의 임의조작장치가 탑재된 차종으로 리콜 시정조치 전, 리콜 시정조치 후의 연비를 비교하기 위하여 연비 인증시험 조건인 FTP-75, HWFET를 사용하여 실내 시험실과 실도로에서 주행하면서 NOx와 연비를 측정하였다. VW 자동차사와 계열사의 경유자동차에 대한 차대동력계 실내시험과 실도로 주행시험을 수행한 결과, 일부 자동차에서는 임의조작장치의 적용여부를 확인하기 어려웠으나 일부 자동차에서 임의조작장치가 적용된 것으로 확인할 수 있었다. 시험결과를 종합적으로 분석하면, EURO 5 배출기준에 대응한 경유자동차의 경우, 연비는 국내 연비 인증모드인 FTP-75 및 HWFET 주행모드의 차대동력계 실내시험에 특화되어 있고, NOx 배출량은 국내 배출가스 인증모드인 NEDC 주행모드의 차대동력계 실내시험에 특화되어 있음을 확인하였다. 특히, 동일한 인증모드를 이용한 실도로 주행시험에서 NOx 배출량은 차대동력계 시험 대비 수배 이상으로 증가함을 알 수 있었다. 실내시험과 실도로시험의 이러한 특성을 활용하여 배출가스 임의조작장치의 탑재 여부를 확인할 수 있었다. 향우 각국 정부는 배출가스와 연비에 대하여 차대동력계 실내시험뿐만 아니라 실도로 주행시험으로 규제를 확대할 것이며, 제작사에게는 엔진 소프트웨어 공개를 의무화하고 정부기관에서는 독립적인 배출가스 사후 검사를 시행하여야 한다. 연구 결과는 향후 실도로 주행시험을 시행할 경우 사후 검사기관에서 실내시험과 실도로 주행시험을 병행함으로써 임의조작장치 유무를 확인할 수 있는 기술로 활용되기를 기대한다. 또한 연구에서 설치한 각종 센서 외에 제작사에서 사용하는 OBD 신호를 통한 정밀한 엔진 거동에 대한 평가가 필요하다고 판단되며, 향후, 후속 연구를 통해 다양한 실도로 주행조건 하에서 배출가스와 연비 영향에 대한 상세연구가 수반되어야 할 것이다.

      • 충남지역 친환경 재배농가의 영농실태 조사연구 : 작부체계를 중심으로

        이광범 公州大學校 大學院 2011 국내석사

        RANK : 1839

        This survey was carried out to obtained the information to the actual conditions for the mainly treated with cropping system of environmental friendly agriculture. A personal interview on fifty farmers engaged in environmental friendly agriculture were selected in Chungnam Area from Jan. 2011 to May 2011. 60.0% of the respondents was fifty years old over. In the carrier of environmental friendly agriculture 68.0% of the respondents was eleven years over. Green manure crops as hairy vetch and milk vetch introduced in environmental friendly rice farming, and spring chinese cabbage - rice cropping system was investigated. Mainly cropping systems were red pepper single cropping, fruit vegetables + fruit vegetables, green vegetables + green vegetables and fruit vegetables + green vegetables cropping systems in the cultivation under structure, and there were many cropping systems according to the farm household. Cropping systems using the crop rotation characteristics and the introduction of gramineae and legume crops to cropping systems did not exist in cultivation under structure, but cropping systems combined maize and soy bean existed in field. Salt accumulation to soil and nematode damage were detected some farm's green house. Sterilization of green house's soil was conducted by flooding solar heat. Environmental friendly materials used to farming were purchased to agricultural chemicals store or self-production in farms. There were not exact data on manufacturing process, effects and directions to environmental friendly materials produced by farmers. So it was proposed to the standardization of environmental friendly materials and cultivation by sustainable farm monitering and survey.

      • CYR61 controls p53 and NF-kB expression through PI3K/Akt/mTOR pathways in carboplatin-induced ovarian cancer cells

        이광범 가천대학교 일반대학원 2012 국내박사

        RANK : 1839

        CYR61의 과발현은 carboplatin에 의해 유도된 세포사멸을 억제하고, Bax의 발현을 감소시키며, Bcl-xL과 Mcl-1, Bcl-2를 증가시켜서 세포의 증식을 촉진시킨다. 동시에 p53 발현을 감소시키고 NF-kB의 발현을 증가시키게 되고 p21과 p53 promoter의 활성도가 감소되게 되고 NF-kB와 Bcl-2의 활성도가 증가된다. Carboplatin에 의해 세포사멸이 유도될 때 CYR 61이 발현된 세포들은 Akt phosphorylation이 증가되지만 rapamycin으로 처치된 세포들은 영향을 받지 않는다. Carboplatin은 mTOR, 4E-BP1, p70S6K, HIF-1a와 VEGF를 포함하여 mTOR 신호전달체계의 연속반응의 활성화 되는 것을 억제한다. 이러한 결과들로 CYR61은 세포의 증식을 촉진시키고 세포사멸을 억제함을 확인할 수 있다. CYR61 over-expression promotes cell proliferation by inhibiting carboplatin-induced apoptosis, decreasing Bax expression, and increasing Bcl-xL, Mcl-1, and Bcl-2. At the same time, down-regulating p53 expression, while up-regulated NF-kB expression. Additionally, p21 and p53 promoter activities were reduced, while NF-kB and Bcl-2 activities increased. In parallel, CYR61-expressing cells, during carboplatin-induced apoptosis, resulted in an increase of Akt phosphorylation, while rapamycin-treated cells were not affected. Carboplatin effectively inhibited the activation of mTOR signaling cascade, which includes mTOR, 4E-BP1, p70S6K, HIF-1a, and VEGF. These results provide evidence that CYR61 promotes cell proliferation and inhibits apoptosis.

      • 軟弱粘土地盤 위 盛土堤防에 대한 彈·粘塑性 擧動解析과 破壞豫測

        李光范 원광대학교 대학원 2001 국내박사

        RANK : 1839

        지반 공학에서 컴퓨터의 발달과 수치해석 기법 등의 발달로 연약점토지반의 파괴 예측결과는 실측치와 매우 유사한 결과를 보여준다. Roscce(1958)는 점성토의 탄소성 특성을 잘 표현 할 수 있는 수정 Cam-Clay 구성방정식을 제안하였다. 그러나 이 구성방정식은 시간 경과에 따른 응력-변형률 관계를 고려할 수가 없다. 그러므로 점성토의 탄·점소성 특성을 고려하여 연약지반의 변형을 잘 예측할 수 있는 새로운 구성방정식을 필요로 하게된다. 본 연구는 점성토지반에서 탄·점소성을 잘 나타낼 수 있는 J.L. 모델을 제안하였으며, J.L. 모델의 유용성을 검증하였다. 이 모델은 수정 Cam-Clay 모델에 비해 연약점토의 2차압밀 또는 creep 효과를 고려할 수 있어 현장실측치에 가까운 값을 나타냈으며 지반의 매개변수로 2차압축지수 α투수계수 k, 초기 체적변형률속도 ε´_(v0)가 중요한 의미를 갖게 된다. 간극수압이 거의 소산된 후 2차압밀과정에서 creep 효과는 뚜렷해지며 이 때 2차 압축지수의 증가는 침하량에 큰 영향을 주었다. 연약 점토의 투수계수는 1.0×10^(-5)(m/day)보다 클 경우에 침하변형이 발생하였으며 이보다 작은 경우는 불투수성 지반처럼 미세한 변형만을 보였다. 초기 체적변형률 속도 ε´_(v0)의 크기는 1차압밀과정에서 작은 영향을 나타냈으나 2차압밀과정에서 매우 큰 영향을 미쳤으며 ε´_(v0)의 값이 4.0×10^(-5)(d^(-1)보다 클 경우에 예측치와 실측치가 근사한 값을 나타내었다. 해석결과 성토 시공속도는 연약점토지반에 관입전단파괴가 일어나지 않을 정도의 빠른 시공속도 조건에서 재하하는 동안 침하량이 크게 나타나고 성토재하후 기간의 경과에 따라 시공속도와는 무관하게 거의 같은 침하량을 나타내었다. 하중 증분값에 상응하는 측방변위 증분값의 비인 측방변형계수는 작으면 작을수록 성토지반이 불안정하게 나타내었다. 연약층 두께가 크면 클수록 1차압밀과정도 지연되고 2차압밀의 기울기도 커진다. 그러나 침하변형률로 표현할 때 연약층의 두께와는 무관하게 2차압밀과정에서 침하변형률은 한 점근선으로 보여 주었다. 또한 2차압밀시의 침하변형률은 연약층 두께와는 상관없이 일정한 값에 수렴하였다. 이 결과는 Aboshi(1973)의 시험결과와는 다르나 Barden(1969)의 이론과는 일치하는 결과를 보였다. The advances in the computers and the measurement science have allowed us to predict failure of embankments on soft clay foundation that is similar to the in-situ failure. Roscoe (1958) suggested a modified constitutive equation of Cam-clay model that accurately exhibits the characteristics of elastic-plastic. However, Roscoe constitutive equation fails to show the connection of stress-strain with a time. Thus, a new constitutive equation is needed that can predict the changes of soft clay foundation based on the characteristics of the Elasto-Viscoplastic. This study suggests a J.L. model that accurately describes Elasto-Viscoplastic on the plastic clay foundation. In addition, this study investigates the validity of the J.L. model by comparing the values from the J.L. model and the in-situ measured values. The values that are obtained from the J.L. model were very close to the in-situ measured values compared to the values from Roscoe Cam-clay model. This is because the JL, model takes the secondary consolidation and creep effects into account. The secondary compression coefficient a, permeability k, and the rate of initial volumetric strain ε´_(v0), are important in the J, L, model as parameters of soil material. The creep effect became significant during the secondary consolidation process after the disappearance of pore pressure. During this time, the increase of the secondary compression coefficient has great influence on total settlement. The changes on settlement occurred when permeability of soft clay is greater than 1.0×10^(-5). However, the changes on settlement were minute when permeability lower than 1.0×10^(-5) as if they occur at non-pervious soil layers. During the secondary consolidation, the ε´_(v0) values in the rate of initial volumetric strain have great influence on total settlement, The predicted values and the on-site measured values were similar when the ε´_(v0) value was greater than 4.0×10^(-5). The results show that total settlement was great while loading under the condition that the periods of banking with soils does not incur the failure of punching shear on soft clay foundation. The lower the coefficient of lateral displacement is, which is obtained by dividing vertical load increment by lateral displacement increment, the less stable the embankment is. The thicker the soft layer is, the slower the primary consolidation process is and the greater the slop of the secondary consolidation. However, there is no connection between the rate of settlement and the thickness of soft layer. In addition, they were converged at an asymptote during the secondary consolidation process. These results are similar to those of Bardern (1969) and different from those of Aboshi (1973).

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