어업권 회계에 관한 연구

김태용,정준수 한국수산경영학회 1980 수산경영론집 Vol.11 No.1

Nowadays managers of fisheries enterprises and users of accounting information have a considerable interest in the fishery right. The fishery right, which is given by administrative quarters, is referred to exclusive fishing right in a certain coastal fishing ground, and it has been one of the property rights since the turn of the century. The main purpose of this study is to provide an improved accounting method of the fishery right from the side of accounting. To achieve this purpose, legal nature of the fishery right should be understood in the first place, for the fishery right, an intangible asset, is a sort of property right guaranteed by the fisheries laws. According to the basic law in the fisheries "Fisheries Law," the fishery right is broken down largely into three categories; culture fishing right, set fishing right and common fishing right. The legal characteristics of these fishery rights are as followings: 1. The fishery right is a private right. 2. The fishery right is a property right. 3. The fishery right is a right in rem, and legal provisions pertaining to land are applied to the fishery right with necessary modifications. In addition to the above fishery rights, the Fisheries Law provides some provisions on the so-called entrance right, and those who obtained the right are authorized to access to a certain common fishing right fishing ground where they have been traditionally fishing. In the inland fisheries, the fishery right system similar to that of the coastal fisheries discussed above is adopted in conformity with the Inland Fisheries Developing and Expediting Law. Viewing from an angle of accounting, there are two kinds of additional fishing rights which are dealt as assets. These fishery rights dealt as asset include the license of entry in the so-called permitted fishing which is also called as fishery right in plain language, and the entrance right obtained abroad. Although these two kinds of rights are not the fishery right from a viewpoint of law, they are regarded as fishing rights in accounting which intends to provide a useful economic information. In accounting, therefore, a certain standard of cognizance should be established to sum up the expenditures on acquiring various fishery rights as intangible assets. In this study, the author attempts to establish some standards. They are as follows: 1. The fishery right should be limmitted to the fisheries. 2. There must exist some prospective benefits or service potentials on acquiring the fishery right. 3. Prospective benefits of the fishery right must be extended to a long period. 4. The fishery right must accrue to a specific individual or firm. 5. There must be a legally enforceable claim for losing the fishery right. 6. The amount of the expenditures on acquiring the fishery right must be important, or the fishery right must be a transferable right. If these standards are adopted, the fishing right created in the permitted fishing will be one of the intangible assets. In choosing this right as an account title, however, there are two theories run counter to each other; one theory insists that the right should be reported as "fishery right," and the other one insists that it should be reported as "goodwill. " Although these controversies may still be open to dispute, the author supports the latter on the ground of following reasons: 1. The right is not a legal right expressly provided for in the law, but an economic right based on the economic activities. 2. Since the value of the right is totally created from profitability, there is no essential difference between the right and the goodwill. 3. It is useful in providing the users of financial statements with the accounting information to make a sharp distinction between the economic right and the legal right. The evaluation of the fishery right is needed in case of transferring the right. As regards the evaluating method, Applicability of the evaluating methods of the goodwill to those of the fishery right is examined, and it is found that two of them, namely the method of years' purchase of average excess earnings and the capitalization method, may be applicable. Since, however, it seems to the author that the value of the fishery right is combined one of the legal value and the value of profitability, the author suggests that a compromised method of the two methods, that is, evaluating the legal value on the cost basis and evaluating the value of profitability by the capitalization method, is a rational method. In amortizing the fishery right, it should be amortized by the fixed installment method during the available period of the fishery right provided in the fisheries laws, and the value of amortization should be reported by the direct method, for the fishery right is a limitted asset because of its limitted terms of validity. Finally, in reporting the fishery right on the financial statements, classification of fisheries(e. g., "Set fishing right") shold be shown when the amount of aquiring value is of significant importance, because it is helpful for the users of financial statements to identify the complicated various kinds of fisheries.

환경산업의 새로운 변화와 성장 동력

김태용,Kim, Tae-Yong 환경보전협회 2006 환경정보 Vol.28 No.363

(‘sound of typist’)

김태용 심미안 2013 문학들 Vol.- No.32

Meta-analysis of interspecies microarray sets of cardiac diseases revealed common and disease-specific signatures

김태용,홍성의,김도한,송홍기 한국통합생물학회 2013 Animal cells and systems Vol.17 No.6

Cardiac diseases are the most common life-threatening diseases in the world. The present study aimed to identify the common and disease-specific signatures for various cardiac diseases by using interspecies microarray sets. By meta-analysis of the datasets, we found 106 common differentially expressed genes (DEGs) between humans and mice. The common DEGs were further examined using various methods such as functional enrichment analysis, randomized network analysis,and cluster-network analysis. By analysis of 11 functional clusters, we obtained 12 highly sensitive common cardiac disease-associated genes that had never been identified before. To examine the sensitivity of the genes to the cardiac pathology, junctate-transgenic (TG) mice with cardiac hypertrophy and arrhythmias symptoms were used. The study led to the identification of eight positive genes (i.e., Synpo2l, Pros1, Crlf1, Col3a1, Frzb, Tm9sf3, Prdx4, and Ltbp2), highly upregulated in the TG mice. Cluster and network analysis showed that the cell survival and death network (cluster 7),extracellular network (cluster 9), and inflammation network (cluster 11) are cardiac disease-specific clusters. We also found that transforming growth factor-β signaling was closely related to the common signatures and that necrosis factor-κB signaling was a core pathway for inflammatory dilated cardiomyopathy. Taken together, our data provide a comprehensive analysis method to identify common and disease-specific signatures.

마이크로프로그래밍 방식을 이용한 CDP용 Reed-Solomon 부호의 복호기 설계

김태용,김재균 한국통신학회 1993 韓國通信學會論文誌 Vol.18 No.10

본 논문에서 마이크로프로그램 제어방식을 이용하여 CDP(Compact Disc Player)에서 사용되는 RS 부호(Reed-Solomon code)의 복호기를 설계하였다. 사용한 복호방법은 Newton 항등식들로 부터 얻어진 연립방정식들을 이용하여 오류위치다항식의 계수들을 구하고, C2(외부호)복호에서의 소실데이타 개수를 확인한다. 또한 C2복호에서 소실데이타 값들을 C1(내부호)복호 결과와 신드롬들을 이용하여 구한다. 이와 같은 복호방법을 이용하여 4개의 소실정정까지 할 수 있도록 해서 오류정정능력을 높였다. 설계한 복호기는 오류정정에 필요한 GF(28)상에서 연산을 수행할 수 있는 복호연산기와 프로그램 ROM을 가지고있는 복호제어기 띤 마이크로명령어(microinstruction)들로 구성된다. 마이크로명령어들을 이용하여 RS부호의 복호 알고리즘을 프로그램할 수 있으며, 성능향상이나 다른 용도에 사용하기 위해서는 프로그램 ROM만 바꾸면 가능하므로 간편하다. 본 논문에서 설계한 복호기는 Verilog HDL의 Logic Level Modeling을 이용하여 구현했으며, 설계된 복호기에서 각 마이크로명명령어들은 14비트(=1 word)이고, 프로그램 ROM의 크기는 360 word이다. 또한 C1과 C2를 모두 복호하는데 걸리는 최대시간은 424 clock-cycle이다. In this paper, an implementation of RS (Reed-Solomon) code decoder for CDP (Compact Disc Player) using microprogramming method is presented. In this decoding strategy, the equations composed of Newton's identities are used for computing the coefficients of the error locator polynomial and for checking the number of erasures in C2(outer code). Also, in C2 decoding the values of erasures are computed from syndromes and the results of C1(inner code) decoding. We pulled up the error correctability by correcting 4 erasures or less. The decoder contains an arithmetic logic unit over GF(28) for error correcting and a decoding controller with programming ROM, and also microinstructions. Microinstructions are used for an implementation of a decoding algorithm for RS code. As a result, it can be easily modified for upgrade or other applications by changing the programming ROM only. The decoder is implemented by the Logic Level Modeling of Verilog HDL. In the decoder, each microinstruction has 14 bits( = 1 word), and the size of the programming ROM is 360 words. The number of the maximum clock-cycle for decoding both C1 and C2 is 424.

[발제문] 투자의 시간이 빛난 권투연극 〈이기동체육관〉

김태용 공연과이론을위한모임 2009 공연과 이론 Vol.- No.36

Current Status and Future Perspectives in Differentiated Thyroid Cancer

김태용,김원구,김원배,송영기 대한내분비학회 2014 Endocrinology and metabolism Vol.29 No.3

Thyroid cancer is increasing all over the world. The exact cause of this increase is still debated and there are conflicting reports. Sophisticated molecular studies suggest that environmental chemicals may have effects of thyroid carcinogenesis. The development of powerful molecular biology techniques has enabled targeted next-generation sequencing for detection of mutations in thyroid cancer, and this technique can make a specific diagnosis of thyroid cancer in cytologically indeterminate cases. The initial treatment of well-differentiated thyroid cancer (DTC) is surgery followed by radioiodine remnant ablation. However, further studies are needed to determine the optimal dosage of radioactive iodine for DTC patients with lateral neck metastasis. DTC is an indolent tumor and may cause death even decades later. Thus, long-term follow-up is mandatory. Recently, dynamic risk stratification (DRS) has begun to use stimulated thyroglobulin level at 1 year after the initial treatment and restratified the risk in accordance with the response to the initial treatment. This DRS strategy accurately predicts disease free survival and can be widely used in daily clinical settings. For the iodine refractory metastatic disease, redifferentiation therapy and targeted therapy are two promising alternative treatments. Sorafenib is the first approved agent for the treatment of progressive iodine refractory advanced thyroid cancer in Korea and may be very helpful for radioactive-refractory locally advanced or metastatic DTC. Selumetinib may be an effective redifferentiating agent and could be used within several years.

동영상 대역폭 조절을 위한 DCT 영역의 퍼지 측정값

김태용 대한전자공학회 2006 電子工學會論文誌-CI (Computer and Information) Vol.43 No.4

In this paper, we propose a fuzzy method to control bit-rate in the DCT Domain. The method consists of a bit-rate allocation with fuzzy measures and a least-distortion bit-rate reduction. Fuzzy measures are calculated by the code length, the discontinuity ambiguity, and the neighborhood momentum in each DCT block. These measures are summed with weights and form a reduction fuzziness to indicate the degree of preferable reduction. Using the reduction fuzziness, each DCT block is filtered by the least-distortion reduction method to adjust the bit-rate for the target bandwidth. In the experiment, we show the results that the transcoded video quality by the method is better and the bandwidth is more regular than those of existing methods in both visually and quantitatively. 본 연구에서는 DCT 영역에서 퍼지 측정값을 이용하여 동영상의 전송 대역폭을 조절하는 방법을 제안한다. 이 방법은 비트량 할당을 위한 퍼지 측정값과 최소 왜곡을 초래하는 비트량 축소 방법으로 구성되며, 퍼지 측정값은 코드 길이, 불연속 애매성 및 주변 블록의 모멘텀으로 계산된다. 이러한 측정값은 가중치를 곱하여 계산되며 대역폭 축소의 적절한 정도를 나타내며, 이러한 퍼지 애매성을 이용하여 각각의 DCT 블록은 최소 왜곡 방법에 의하여 필터링되어 동영상의 대역폭을 대상 네트워크 환경의 대역폭에 적합하도록 축소한다. 실험에서는 이러한 방법에 의하여 트랜스코딩된 영상의 화질이 시각적 및 양적으로 우월함을 나타내었고, 대역폭이 균일함을 보여준다.

Reversal Nanoimprint Technique for Ordered Heterojunction (OHJ) Organic Photovoltaic Cells

김태용,성승현,윤현식,Patrick Theato,차국헌 한국고분자학회 2011 한국고분자학회 학술대회 연구논문 초록집 Vol.2011 No.2

Markov Chain MCM을 이용한 마이크로 흐름센서 해석

김태용,정완영 제어로봇시스템학회 2007 제어로봇시스템학회 국내학술대회 논문집 Vol.2007 No.5