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김상명(Kim, Sang-Myung),프레드 에드먼드 보아포(Fred Edmond Boafo),김진희(Kim, Jin-Hee),김준태(Kim, Jun-Tae) 한국건축친환경설비학회 2020 한국건축친환경설비학회 논문집 Vol.14 No.1
Recently to reduce energy consumption in the building sector, insulation regulation of the building envelope has been strengthened more and more. The strengthened regulation on insulation results in thicker building envelope and the thicker envelope makes inner space become narrow. One of the solutions to meet strengthened insulation regulation is using high efficient insulation for the building envelope. Vacuum Insulation Panel (VIP) is one of high efficient insulation which has 8~10 time lower thermal conductivity than existing insulations. By installing VIPs for building insulation, meeting the strict insulation regulation and maintaining large inner space are both possible. Generally, the lifetime of buildings is more than 50 years. However, the study on the long-term performance of VIPs is insufficient. In this paper, the performance and durability of VIPs were investigated. For the performance evaluation, VIPs from 5 companies were investigated. 4 types of VIPs based on fumed silica and 2 types of VIPs based on the glass fiber were tested. To analyze the performance of VIPs the thermal conductivity and inner pressure of VIPs were measured. For the analysis of the long-term performance for VIP, the accelerated aged test based on ISO standard was conducted. The accelerated test was done for 180 days and the test condition was kept at temperature of 50℃ and relative humidity of 70%. This paper compared the performance of VIP depending on the core material. Also, it showed the performance changed according to time and the estimated long-term performance of VIPs based on the accelerated aging test result was discussed. This paper would be a foundational research to help apply VIPs for the building industry.
이상명(Sang Myung Lee),김세준(Say June Kim),이경근(Kyung Keun Lee),김동구(Dong Goo Kim) 대한외과학회 2008 Annals of Surgical Treatment and Research(ASRT) Vol.75 No.1
Purpose: The aim of this study is to evaluate the significance of tumor size as a predictor of biological tumor behavior and to get some information to decide on the proper operative modality by assessing the survival rate for HCC patients. Methods: Between January 1995 and September 2006, 278 patients with hepatocellular carcinoma (HCC) underwent liver surgery at our hospital. Of the 278 cases, 176 cases (63.3%) underwent liver resection and 102 cases (36.4%) underwent liver transplantation (LT). All the patients were divided into 4 groups according to their tumor size; <2 ㎝, 2∼5 ㎝, 5∼10 ㎝ and >10 ㎝. We analyzed the pathologic outcomes, survival rates and the outcome of each operative modality, as related to the tumor size. Results: The incidence of vascular invasion increased with the tumor size (<2 ㎝: 4.6%, 2∼5 ㎝: 23.3%, 5∼10 ㎝: 32.6%, >10 ㎝: 50.0%)(P<0.005). For the less than 2 ㎝ sized tumor group, the Edmonson-Steiner (E-S) grade III or IV was present in 40.7% of the patients, as compared with 78.9% in the group of patients with a tumor larger than 10 ㎝ (P=0.005). The patients with a larger tumor showed a poorer survival rate. Liver transplantation showed the longer disease free survival compared to liver resection, though there was no significant benefit in the survival rate. Patients with a small sized tumor showed a better outcome when they underwent liver transplantation and patients with a large sized tumor did better when they underwent liver resection. Conclusion: Tumor size can be used as a preoperative predictor of the pathologic outcome when considering that the larger size of tumor the patients had, the more prevalent was vascular invasion, the tumor cell grade was more advanced and the survival rate was poorer. For patients with small sized HCC, liver transplantation can be considered the appropriate treatment modality.
현금흐름패턴 방식을 사용한 기업수명주기와 조세회피와의 관계에 대한 연구
김상명 ( Sang Myung Kim ),박성욱 ( Sung Ook Park ) 한국회계학회 2016 회계저널 Vol.25 No.6
본 연구는 2000년부터 2014년까지의 상장기업을 대상으로 Dickinson(2011)의 현금흐름패턴 방식을 이용하여 기업수명주기와 조세회피와의 관계에 대해 살펴보았다. 지금까지 기업수명주기와 관련된 대부분의 선행연구는 Anthony and Ramesh(1992)가 재무성과 자료를 활용하여 측정한 방법으로 연구가 진행되었다. 이러한 방법은 매출액성장률, 배당성향, 자본적 지출액과 기업연령을 이용하여 수명주기단계별로 포트폴리오에 의한 분류를 통하여 측정된다. Dickinson(2011)은 이러한 포트폴리오로 구성된 수명주기 측정에 있어 그 분류과정이 자의적인 분배과정이 개입된다고 지적하며, 수명주기 측정방법에 있어 현금흐름패턴을 이용한 방법이 더욱 우월하다고 주장하였다. 본 연구에서는 현금흐름패턴방식을 사용하여 조세회피와의 관계를 연구하였으며, 그 분석결과는 수명주기 단계별로 조세회피수준 크기가 다르게 나타났다. 구체적으로 성장기는 성숙기와 비슷한 조세회피수준으로 나타났으며, 성장기와 성숙기가 도입기와 쇠퇴기보다는 조세회피수준이 높은 것으로 나타났다. 이러한 결과는 수명주기단계별로 조세회피성향이 다른 것을 의미하며, 기업특성요인인 조세부담정도, 조세혜택수준, 수익성, 금융비용 부담수준 등이 수명주기 단계별로 각기 다르게 영향을 미칠 수 있음을 보여주는 것이다. This study examines the relationship between tax avoidance and firm life cycle based on Dickinson (2011)`s cash flow pattern measure using listed firms during 2000-2014. Prior studies on firm life cycles have relied on measures based on financial performance in Anthony and Ramesh (1992). This measure classifies firm life cycles by sorting portfolios based on sales growth, dividend yield, capital expenditures, and firm age. Dickenson (2011) proposes a new measure based on cash flow patterns which is less discretionary compared to the former measure. Our study finds significantly different levels of tax avoidance across firms` life cycle. More specifically, the level of tax avoidance is similar in the growth and mature stages, whereas the level of tax avoidance is stronger in these two stages compared to the introduction and declining stage. These results imply that tax avoidance is different across firms` life cycle and that firm characteristics such as tax burden, tax subsidy, profitability, and financial constraints have different effects according to the firm life cycle.
RSA분석과 자율신경기능을 평가하는 호흡주기 설정에 관한 연구
이상명,이성준,안재목,김점근,Lee, Sang-Myung,Lee, Sung-Jun,Ahn, Jae-Mok,Kim, Jeom-Keun 대한의용생체공학회 2007 의공학회지 Vol.28 No.4
Heart rate variability(HRV) is the clinical consequence of various influences of the autonomic nervous system(ANS) on heart beat. HRV can estimate the potential physiologic rhythm from the interval between consecutive beats(RR interval or HRV data), but cardiovascular system governed by ANS is in relation to respiration and autonomic regulation. It is known as RSA representing respiration-related HR rhythmic oscillation. Because the mechanism linking the variability of HR to respiration is complex, it has so far been unknown well. In this paper, we tried to evaluate 5-min RR interval segments under control of respiration in order to find out a proper respiration rate that can estimate the ANS function. 10 healthy volunteers were included to evaluate 5-min HRV data under 4 different respiration-controlled environments; 0.03Hz, 0.1Hz, 0.2Hz, and 0.4Hz respiration. HRV data were analyzed both in the frequency and the time domain, with cross-correlation coefficient(cross-coeff.) for HRV and respiration signal. The results showed maximum cross-coeff. of 0.84 at 0.1 Hz and minimum that of 0.16 at 0.4Hz respiration. Cross-coeff was decreased at a faster rate from 0.1Hz respiration. All mean SDNN, RMSSD, and pNN50 of time domain measures were 108.7ms, 71.85ms, and 28.47%, respectively, and LF, HF, and TP of frequency domain measures were $12,722ms^2,\;658.8ms^2$, and $7,836.64ms^2$ at 0.1Hz respiration, respectively. In conclusion, 0.1Hz respiration was observed to be very meaningful from time domain and frequency domain analysis in relation to respiration and autonomic regulation of the heart.
김상명(Sang Myung Kim),Fred Edmond Boafo,민다혜(Da Hye Min),김진희(Jin Hee Kim),김준태(Jun Tae Kim) 대한설비공학회 2017 대한설비공학회 학술발표대회논문집 Vol.2017 No.6
Global efforts to reduce energy consumption in buildings has continuously increased. In advanced countries, building energy use has reached almost 40% of total energy consumption. In the case of Korea, it accounts for 25% of domestic energy consumption. The Korean government has set goals to meet passive house standard by 2015 and zero-energy building construction by 2025. High efficiency insulation such as vacuum insulation panel (VIP) is required to satisfy such regulation. VIP is a highly efficient insulation which has higher insulation performance, that is about 7~8 times better than conventional insulation. Using VIP reduces insulation thickness and creates wider effective inner space. However, VIP is a non-homogenous insulation material composed of materials which have different thermal conductivities. Consequently, when VIP is installed in building, various thermal bridges occur between core and envelope materials, airgap between panels, and between construction materials of building and VIP. In this study, analysis of thermal bridge effect caused by VIP installation method in building, using Physibel BISCO simulation program has been done. In all, four types of installation methods were studied. Application methods using wood lath, anchor, joiner and PVC-rail were simulated. The result from the simulation showed that, joiner type has the highest performance among VIP application methods.