저감속 회수장비 시험조건에 따른 초음속 시험탄 감속특성에 대한 수치해석적 연구

송민섭,김재훈,Song, Minsup,Kim, Jaehoon 한국군사과학기술학회 2020 한국군사과학기술학회지 Vol.23 No.5

Numerical analyses were performed using a one-dimensional Euler equation and Godunov Harten-Lax-Van Leer(HLL) Riemann solver in order to study the deceleration characteristics of a 155 mm projectile in a soft recovery system. The soft recovery system consisting of a series of pressure tubes is a system that decelerates the test projectile fired at supersonic speed using a high-pressure gas and filled water inside. Therefore, depending on the gas pressure and the amount of water filling, the deceleration and the exit velocity of the test projectile inside the pressure tube are determined. In this paper, the deceleration characteristics of the test projectile were analyzed according to the gas pressure and water mass filled.

재고자산의 순실현가능가치 측정과 관련한 회계적 사안

송민섭 ( Minsup Song ),한종수 ( Jongsoo Han ) 한국회계학회 2022 회계저널 Vol.31 No.2

재고자산은 취득원가와 순실현가능가치 중 낮은 금액으로 측정하여 보고하는 저가법을 적용한다. 저가법은 재고자산의 판매로부터 실현될 수 있는 금액이 장부금액보다 작은 경우 재고자산의 장부금액을 감소시킨다는 측면에서 ‘손상’과 밀접한 관련성을 가질 수밖에 없다. 손상과 관련하여 K-IFRS 제1036호 ‘자산손상’과 K-IFRS 제1109호 ‘금융상품’에서 대표적으로 기준을 제시하고 있는데 이 두 기준서는 손상과 관련하여 조금 다른 접근법을 택하고 있다. 손상에 대한 다른 접근법은 재고자산의 저가법 적용에 있어 예상치 못한 혼란을 발생시키고 있다. 본 연구는 K-IFRS 제1002호 ‘재고자산’의 저가법 적용과 관련하여 두 개의 사례를 소개하고, 이들 사례를 통해 저가법적용 과정에서 발생할 수 있는 회계적 문제점을 제기한다. 첫번째 사례는 국제회계기준 해석위원회(IFRS Interpretations Committee)에서 논의되었던 사안으로 순실현가능가치의 결정에 있어 고려해야하는 판매 원가에 모든 판매원가를 포함할 지 아니면 증분원가만을 포함할지에 대한 것이다. 두번째 사례는 재고자산 소진에 장기간의 기간이 소요되는 산업에서 순실현가능가치를 측정할 때 고려되어야 하는 재고자산의 판매 기간에 대한 논의이다. 본 연구는 각 사례별로 사용가능한 회계처리 방법을 제시하고 각 방법별로 제기될 수 있는 문제점을 제시하였다. 본 연구는 기준서에 기반한 올바른 저가법 적용 방법을 제시하기 보다는 현재 회계기준이 가지고 있는 문제점을 드러내는 데 중점을 둔다. K-IFRS 제1002호는 비교적 단순한 회계기준만을 제시하고 있으며 순실현가능가치의 측정과 관련하여 구체적인 치침을 제공하지 않고 있다. 본 연구의 논의를 고려한다면 제시된 방법 중 특정 방법이 회계기준을 위반했는 지 명확하지 않으며, 각 방법 별로 다양한 회계 문제가 발생할 수 있다. 이러한 문제점은 제시된 회계 처리 방법의 문제라기 보다는 재고자산의 순실현가능가치 측정과 관련한 회계기준의 문제점에서 기인하며 재고자산의 손상과 관련한 회계기준의 명확화가 필요하다. Inventories are assets that are held for sale in the ordinary course of business or in the process of production for such sale (IAS 2). IAS 2 requires inventories to be measured at lower value of either historical cost or net realisable value (lower of cost or NRV). NRV is measured as the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. The lower of cost or NRV aims to prevent overstatement of inventories by writing inventories down below cost to NRV (Paragraph 28, IAS 2), which is consistent with the view that assets should not be carried in excess of amounts expected to be realised from their sale or use. We introduce two cases related to measuring NRV. The first case is from the inquiry submitted to the IFRS Interpretations Committee (IFRS IC) in 2021. It asks about which costs should be considered in measuring NRV. IAS 2 requires entity to consider the estimated costs necessary to make the sale in measuring NRV. The case questions whether estimated costs include only ‘incremental’ costs or ‘all related’ costs to make sales of inventory. Lower of cost or NRV is similar to asset impairment. IAS 36 ‘Impairment of Assets’ requires entity to consider incremental cost of sale to estimate recoverable amount of assets. However, the IFRS IC concludes that an entity should consider all costs related to sales in estimating NRV. The second case is about the estimation of NRV for inventories that are expected to be sold for more than one year in fashion industry. An entity computes NRV for inventories unsold in a target season as those inventories are likely to be obsolete. The case asks whether the entity should consider ‘all future years’ or just ‘the target (one) year’ to estimate NRV. Considering all events of future sales is similar to the approach for financial asset impairment prescribed in IFRS 9 ‘Financial Instruments.’ IFRS 9 revised in 2018 introduces the new approach of financial asset impairment that requires an entity to estimate likelihood of all potential future credit losses even though there is no objective impairment indication(s). On the other hand, IAS 36, the standard for non-financial asset impairment, requires an entity to recognize impairments only when objective indication(s) of impairment is observed. We raise controversial accounting issues in measuring NRV while discussing these two cases. For example, including all costs in estimating NRV may need an entity to allocate future overhead costs such as marketing expenses to each items of inventories in the computation of NRV, which is one of the most difficult accounting issues in the practice. Because writing inventories down to NRV needs to expense all future costs at the current period, timings of recognizing expenses may differ as inventory is measured as NRV or historical costs. Moreover, considering all potential future sales events could allow more management’s discretion, which increases the risk of management opportunistic behavior. The paper discusses plausible alternative accounting methods for each case. However, it is not clear whether each one of them is consistent with the IFRS standards. This is because the IFRS standards, especially IAS 2, does not provide enough guidance on NRV. We raise several questions about IAS 2. First, it is not clear whether the purpose of the lower of cost or NRV is for recognizing inventory impairment or for measuring the value of inventory. Second, if the lower of cost or NRV is to account for inventory impairment, IAS 2 needs to make it clear which approach of IAS 36 or IFRS 9 should be applied to inventories. We believe that the approach of IAS 36 is more appropriate because inventory is a non-financial assets and there is no reason not to apply it to inventory. Third, if the lower of cost or NRV is to measure the value of inventory, then IAS 2 needs to explain why only inventory needs such a specific accounting standard. IAS 2 also needs to provide more specific guidelines on NRV.

증예(症例) : 항결핵제 투여후 발생한 전격성 간염 1예

송민섭 ( Min Seop Song ),황민호 ( Min Ho Hwang ),윤찬호 ( Chan Ho Yun ),김용문 ( Yong Mun Kim ),김정화 ( Jeoung Hwa Kim ),조덕수 ( Deok Su Cho ),김귀완 ( Kwi Wan Kim ) 전북대학교 의과학연구소 2001 全北醫大論文集 Vol.25 No.1

항결핵제는 황달을 포함한 전격성 간염에 이르기까지 다양한 정도의 간기능 이상을 초래할 수 있는데 INH, PZA에서 비교적 흔하고 INH와 RFP을 동시에 투여할 때 간독성의 상승효과가 있다. 저자등은 바이러스성 및 자가면역성 간질환이 배제되었고, 다른 독성 물질에 노출된 적이 없었던 4제 병용 투여환자에서 발생한 전격성 간염 1 예를 경험하였기에 문헌고찰과 함께 이를 보고하는 바이다. Idiosyncratic drug reactions may cause fulminant hepatic failure. The most frequent culprits are anaesthetic agents, non-steroidal anti-inflammatory drugs and isoniazid given with rifampicin. In approximately 10 percent of adults treated with the antituberculous drug isoniazid, elevated serum aminotransferase levels develop during the first few weeks of therapy. We report a twenty six year-old male patient with fulminant hepatitis due to antituberculous drugs (isoniazid, rifampicin, ethambutol, pyrazinamide), He, previously having been well, typically develops non-specific symptoms-nausea, malaise and showed jaundice. He suffered from uncontrolled ascites and pleural effusion. Viral hepatitis and alcoholic hepatitis were excluded from his history and serological study data. After changing of antituberculous drugs and with conservative care, he was discharged with improved clinical condition.

재무분석가의 현금예측치가 주식추천의견에 미치는 영향

송민섭 ( Minsup Song ) 한국회계학회 2015 회계학연구 Vol.40 No.3

최근 연구에 의하면 재무분석가가 현금흐름예측치(cash flows forecast)를 제공하는 빈도수가 증가하고 있다(DeFond and Hung 2003). 하지만, 현금예측치의 정보효과에 대해서는 연구자간에 의견이 일치하고 있지 않다(Call et al. 2009; Givoly et al. 2009). 본 연구는 재무분석가가 주식추천의견을 수정할 때 자신이 발표한 현금예측치를 어떻게 활용하는지를 실증분석함으로서 현금예측치의 유용성에 대한 이해를 높이는 것을 목적으로 한다. 주식추천의견에 대한 현금예측치와 이익예측치에 대한 로짓 분석 결과 현금예측치와 이익예측치에 대한 반응 계수가 모두 유의한 양의 값을 보였다. 두 예측치의 주식추천의견의 현금예측치에 대한 반응민감도는 이익예측치에 대한 민감도와 비슷하거나 모형에 따라서 현금예측치에 대한 반응민감도가 더 컸다. 하지만, 이익예측치에서 현금예측치를 차감하여 구한 발생이익예측치에 대한 재무분석가의 주식추천의견 반응민감도는 통계적으로는 유의하였으나 계수값의 크기는 작았다. 이러한 결과는 재무분석가들이 자신이 제공하는 현금예측치를 이용하여 주식추천의견에 이용하고 있으나 발생이익예측치는 애널리스트의 주식 추천의견 결정에 그다지 반영되지 않는 것으로 판단된다. Recent studies show that the frequency of analysts’ issuing of cash flow forecasts has increased over time (DeFond and Hung 2003;Call et al. 2009). However, there is debate over the information content of cash flow forecasts. DeFond and Hung (2003)hypothesize that demand for analysts’ cash flow forecasts will increase with uncertainty in forecasts and find that frequency of analysts’cash forecasts increases with discretionary accruals, complexity in accounting system, earnings volatility. Call et al. (2009) find that accuracy of analysts’earnings forecasts increases when earnings forecasts are accompanied with cash forecasts. McInnis and Collins (2011) find that real activity earnings managements decrease when analysts issue cash forecasts, suggesting cash flow forecasts help managers monitor managers’ earnings management. On the other hand, Givoly et al. (2009) insists that analysts simply transform the earnings to cash forecasts through mechanical process. Lehavy(2009) suggests potential problem from stale forecasts in results of Call et al. (2009). The objective of this study is to enhance our understanding usefulness of analyst cash flow forecasts by examining the effect of cash forecasts on the analyst’s stock recommendation revisions. Since analysts’ ultimate objective is to recommend the stock for their client, all information that analysts have is ultimately incorporated into their stock recommendation (Schipper 1991). Thus, if analysts’ cash flow forecasts include analysts’private information regarding accruals and its implication regarding persistence of earnings, this cash flow forecast should have differential implication regarding future firm performance. We expect analysts’ cash flow forecasts will have impact on stock recommendation different from earnings forecasts. I use individual analyst recommendations, earnings and cash flow forecasts from Institutional Brokers’ Estimate System, stock price data from Center for Research in Security Prices and financial data from COMPUSTAT for the sample period between 1995 and 2012. I compute the change in analysts’stock recommendations (Strong Sell = 1, Strong Buy=5). For each stock recommendation, I find most recently revised earnings and cash flow forecasts. Then, I conduct ordinal logistics regression on stock recommendation revisions on earnings and cash flow forecast revisions after controlling for change in price to earnings ratio and price to book ratio, timing of recommendation, cash and earnings forecasts. Empirical results show significantly positive coefficients on earnings and cash flow forecast revisions. This suggests that analysts utilize their cash flow forecasts in revising their stock recommendation. I also find larger magnitude of coefficient on cash flow forecast revisions than that on earnings forecast revisions, suggesting that analysts are more sensitive to their cash flow forecasts than earnings forecasts. However, when I exclude the reiteratedstock recommendation revisions, I find little difference in the magnitude of coefficients between cash flow and earnings forecast revisions. When I measure accruals forecast revisions by difference between earnings forecasts and cash flow forecasts, I we find relatively small magnitude of recommendation response coefficient on accruals forecast revisions. In general, my evidence suggests that analysts use cash flow forecasts to revise their stock recommendations. However, the estimates of accruals earnings forecasts from cash flow forecasts seem not to capture the analyst’s estimates of accruals.

3 차원 곡면에 정밀 인쇄를 위한 공정 변수에 따른 이미지 보정에 관한 연구

송민섭(Min Sup Song),김효찬(Hyo Chan Kim),이상호(Sang Ho Lee),양동열(Dong Yol Yang) Korean Society for Precision Engineering 2006 한국정밀공학회지 Vol.23 No.2

In the industry, three-dimensional coloring has been needed for a realistic prototype. The Z-corporation developed a 3D printer which provides a three-dimensional colored prototype. However, the process cannot be adopted to models fabricated by other rapid prototyping processes. In addition, time and cost for manufacturing colored prototypes still remain to be improved. In this study, a new coloring process using an ink-jet head is proposed for color printing on a three-dimensional surface. Process parameters such as the angle and the distance between the ink-jet nozzle and the three-dimensional surface should be investigated through experiments. In order to minimize the distortion of a 2D image, the correction matrix according to the sloped angle is proposed and obtained by analysis of printing errors. An image on the doubly curved surface is printed so as to verify the proposed method. As a practical example, a helmet is chosen for printing images on the curved surface. The practical applicability of the correction matrix is then demonstrated by printing the character images on the surface of the helmet.

무선 통신을 이용한 차량 상태 확인 시스템 구현

송민섭 ( Min-seob Song ),장종욱 ( Jong-wook Jang ) 한국정보처리학회 2012 한국정보처리학회 학술대회논문집 Vol.19 No.2

오늘 날 무선 통신의 범위나 그 서비스가 널리 사용됨에 따라, 무선 통신 모듈의 개발 기술 및 그 활용도가 점차 확대되고 있으며 그에 따라서 IT 융합 산업들이 많이 나타나고 있는 추세이다. 본 연구는 차량의 상태를 가져오기 위하여 OBD-II 통신을 이용하고 획득한 데이터를 외부 서버로 전송하여 차량 내부에서 상태를 확인하는 시스템이 아닌 차량 외부에서 확인이 가능한 시스템을 구현하였다. 차량에 장착 된 각종 OBD-II 정보 및 다른 센서들로부터 정보를 읽고 사용자가 보기 쉽게 변환한 후, 무선 통신 모듈을 이용하여 외부 데이터 서버로 전송을 하는 차량 상태 확인 시스템을 구현하였다. 개발한 시스템은 가상의 차량 상태 시뮬레이터와 실제 차량에서 테스트를 진행하였으며 발생된 차량 내부정보는 OBD-II 커넥터를 이용하여 전송하였으며, 본 시스템은 에러 및 손실 없이 해당 데이터가 수신 되는 것을 확인하였다. 또한 이 데이터를 무선 통신 모듈 이용하여 외부 서버로 데이터를 전송을 하였을 때 똑같은 데이터가 에러 없이 송신되는 것을 확인 하였다.

철도 차량용 APS 병렬 운전 알고리즘 연구

송민섭(Min-Sup Song),김연충(Yuen Chung Kim) 한국철도학회 2016 한국철도학회 학술발표대회논문집 Vol.2016 No.5

철도 차량용 보조전원장치 (APS, Auxiliary Power Supply)는 차량에 필요한 전원을 공급하는 핵심적인 전장품으로써 차량 편성에 따라 2대 이상으로 구성되어 독립적으로 운영된다. 일부 APS에 고장 발생 시 정상 운영 중인 APS가 연장 급전을 통해서 고장이 발생한 APS의 부하에 임시적으로 전원을 공급할 때 까지 전원이 일시적으로 차단되어 승객에 불편을 초래한다. 본 논문에서는 이러한 문제점을 해결하기 위해서 2대 이상의 APS가 상시 병렬 운전을 하여 끊김없는 전원 공급을 할 수 있는 APS 병렬 운전 알고리즘에 대해서 연구하였다. 병렬 운전을 위한 통신 및 외부 제어 부담을 최소화 하기 위해 간단하고 효과적인 제어 알고리즘을 제안하고, PSIM 시뮬레이션으로 타당성을 검증하였다. Auxiliary power supply (APS) for railway vehicle, consisting of more than two subs, is the key electric component for supplying electric power of vehicle. When one of APS fails, fault one is stopped and disunited from vehicle load. During the extension of power from remaining normal APS, passengers have to endure inconvenience due to temporarily blocked electric power. In this paper, the simple parallel synchronous operation algorithm for APS was propose, with which All APS can operated in parallel at all times resulting seamless power supply to load even during failure of some APS. For minimizing the communication and other external control efforts to implement synchronous operation, simple but effective control algorithm was suggested and verified by PSIM simulation.

협동로봇의 제품 정밀도 개선에 따른 성능향상 방법 개발

송민섭(M.S. Song) 한국생산제조학회 2019 한국생산제조시스템학회 학술발표대회 논문집 Vol.2019 No.11

이종금속용접부 온도 및 잔류응력의 라운드로빈 해석

송민섭(Min-sup Song),강선예(Sun-ye Kang),박준수(June-soo Park),손갑헌(Gap-heon Sohn) 대한기계학회 2008 대한기계학회 춘추학술대회 Vol.2008 No.11

DMWs are common feature of the PWR in the welded connections between carbon steel and stainless steel piping. The nickel-based weld metal, Alloy 82/182, is used for welding the dissimilar metals and is known to be susceptible to PWSCC. A round-robin program has been implemented to benchmark the numerical simulation of the transient temperature and weld residual stresses in the DMWs. To solve the round-robin problem related to Pressurizer Safety & Relief nozzle, the thermal elasto-plastic analysis is performed in the DMW by using the FEM. The welding includes both the DMW of the nozzle to safe-end and the SMW of the safe-end and piping. Major results of the analyses are discussed: The axial and circumferential residual stresses are found to be -88㎫(225㎫) and -38㎫(293㎫) on the inner surface of the DMW; where the values in parenthesis are the residual stresses after the DMW. Thermo-mechanical interaction by the SMW has a significant effect on the residual stress fields in the DMW.

Haptic 시스템을 이용한 뇌졸중 환자의 상지 재활 훈련 (제2보)

송민섭(M. S. Song),김영탁(Y. T. Kim),이호규(H.K. Lee),이순태(S.T. Lee) 한국정밀공학회 2010 한국정밀공학회 학술발표대회 논문집 Vol.2010 No.5월