건물에너지 성능개선진단과 설비진단 및 갱신 리모델링 기술

오용진,Oh, Yong-Jin 한국건축시공학회 2002 한국건축시공학회지 Vol.2 No.3

플라스마 처리된 폴리에틸렌 섬유의 적용 부위가 복합 레진의 굴곡 강도에 미치는 영향

오용진,오남식,이근우,Oh, Yong-Jin,Oh, Nam-Shik,Lee, Keun-Woo 대한치과보철학회 1997 대한치과보철학회지 Vol.35 No.2

There has been many researches aimed at reinforcing the strength of resin, and these have led to the development and use of numerous materials in recent years. A case in point, is the recent development of plasma-treated polyethylene fiber which has been used mainly in fixed provisional restoration to reduce the incidence of fractures. This study aims at assessing whether plasma-treated polyethylene fiber as applied to composite resin is effective in increasing the flexural strength and how applied portions affect this. Twenty-four applied and eight unapplied composite resin bars were fabricated. Twenty-four applied specimens were divided into three groups. Plasma treated polyethylene fiber was applied to the groups each with different portions of composite resin. In the first group, plasma-treated polyethylene fiber was not applied. In the second group, fiber was applied to the compression side of composite resin. Fiber was applied to the tension side in the third group, while fiber was embedded in the tension side of the composite resin in the fourth group. Each specimen was tested by use of a three-point bending strength test with an instron testing machine, and the flexural strength was calculated. The following results were obtained. : 1. Under the conditions of this study, the third and fourth groups demonstrated a statistically greater flexural strength compared to the first and second groups. 2. But there was no statistically significant difference, not only between the first group and the second group, but also between the third group and the fourth group. Taken together, it can be concluded that plasma-treated polyethylene fiber applied to composite resin is an effective method in increasing flexural strength, and the best way of increasing the flexural strength is by application of plasma-treated polyethylene fiber to the tension side, or the embedding of same in composite resin. It must be mentioned however that this test used a static single-load test method. This method determined the maximum stresses that could be tolerated, but this might not be valid where the prediction of clinical failure is concerned. In order therefore to clinically utilize plasma-treated polyethylene fiber to reinforce the composite resin, it is suggested that a further study which considers the various loads be undertaken.

IFRS도입에 따른 사업결합과정의 무형자산 평가 사례를 통한 이익 변동성 검토 : 국내 통신기업을 중심으로

오용진(Yong Jin Oh),김은혜(Eun Hye Kim) 한국국제회계학회 2010 국제회계연구 Vol.0 No.32

본 연구에서는 사업결합 과정에서의 무형자산 평가와 관련한 K-IFRS와 기존의 기업 회계기준의 차이를 분석하고 K-IFRS의 의미와 시사점, 실무상 적용상의 문제점을 검토하고자 한다. 그리고 무형자산의 인식 및 가치평가가 향후 이익의 변동성에 미치는 영향을 검토하고 향후 감독당국이나 정보 이용자에게 유용한 지침을 제공하고자 한다. K-IFRS가 아직 완전히 도입되지 않은 시점에서 실제 자료를 통한 분석이 불가능하기 때문에 K-IFRS의 회계처리에 대해 살펴보고 시나리오 별 손익에 미치는 영향을 분석하여 K-IFRS가 이익의 변동성에 어느 정도로 영향을 미치는지를 파악해보고자 한다. 시나리오 분석은 사업결합에 따른 무형자산의 인식 및 평가과정에서 발생할 수 있는 오류가 향후 이익의 변동성에 미치는 영향과 사업결합 이후 영업환경의 변화가 이익의 변동성에 미치는 영향을 고려하여 분석하였다. 시나리오 별 사례분석을 수행한 결과, 사업결합 과정에서의 무형자산의 인식 및 평가결과와 영업환경의 변화에 따른 이익의 변동성이 첫 해에 평균 78.4% 증가하는 등 큰 폭으로 나타나고 있다. 이러한 결과는 무형자산의 인식 및 평가과정에서의 오류가 향후 이익의 변동성을 상당히 증대시키고 공정가치를 왜곡시킬 수 있다는 점을 보여주고 있다. 본 실무적인 사례분석에서의 결과는 향후 감독당국이나 회계법인이 K-IFRS도입에 따른 무형자산의 평가가 가치평가에 미치는 중요성을 인식하고 대응방안을 모색하는 데 도움을 제공할 수 있을 것이다. This study focuses on the analysis of differences arising in intangible asset valuation between existing accounting standards and IFRS in business combinations, its implications, and problems from applying it in practice. Furthermore, we analyze the influence on the volatility of income in recognition and subsequent valuation in order to provide policy makers and information users informative guidelines regarding these matters. In a time where IFRS has not fully been implemented and there exists a lack of obtainable data, the intent is to provide detailed scenario analyses of the extent IFRS has on earnings. Scenario analyses was focused on errors in recognition and valuation of intangible assets in business combinations and the effect on future earnings, and also the effects on earnings due to changes in operating environments. As a result of conducting the scenario analyses, results show that due to the recognition and valuation of intangible assets, and changes in operating environment, the average change in earnings amounted to roughly 78.4%. These results show that errors in recognition and valuation of intangible assets can greatly impact changes in earnings and have a distorting effect on fair value. This practical case study is intended to provide policy-makers and accounting firms awareness and preparation leads for the potential impact of intangible asset valuation under IFRS.

국제회계기준 도입에 따른 무형자산의 공정가치 평가에 관한 연구 : A기업의 사업결합시 PPA 방법 적용을 중심으로

오용진(Yong Jin Oh),김은혜(Eun Hye Kim) 한국국제회계학회 2010 국제회계연구 Vol.0 No.33

국제회계기준에서는 사업결합으로 취득한 자산과 부채를 공정가치로 인식하도록 하고 있으며, 공정가치를 초과하여 지급한 인수대가를 영업권으로 계상하도록 하고 있다. 이 때 공정가치로 인식하는 자산에는 피 취득기업의 장부에 계상되어 있는 유형자산, 재고자산뿐만 아니라, 피 취득기업의 가치창출에 기여하는 무형의 자산들도 포함된다. 따라서 피 취득기업의 장부에 계상되어 있지 않더라도 계약상 또는 기타 법적 권리에서 발생하거나 다른 자산과 분리 가능한 무형자산의 경우에는 공정가치로 평가하여 인식해야 한다. 본 연구에서는 국제회계기준에서 규정하고 있는 공정가치 측정지침 및 국내 현행 평가지침 및 평가방법에 대해서 살펴보고 구체적으로 무형자산의 공정가치를 평가하기 위한 방법론을 검토하였다. 사업결합 과정에서 인식해야 할 무형자산의 공정가치산정을 위한 체계적인 방법으로 인식되고 있는 PPA(Purchase Price Allocation)방법을 이용하여 무형자산의 공정가치를 산정하였다. 그리고 무형자산 공정가치 평가과정의 오류로 인한 무형자산 공정가치 왜곡사례를 비교하였더니 인수금액에서 차지하는 영업권의 비중이 최대 74.6%에서 최소 39.4%로 약 35.3%의 차이가 발생하였다. 본 연구는 국내의 사업결합과 관련한 평가사례가 충분하지 않아 실증분석을 통한 검증을 수행할 수 없다는 한계점이 있으나 연구 결과는 무형자산 공정가치 평가와 관련하여 회계 실무자들의 이해 가능성을 증진시키며, 정보 이용자들이 무형자산의 가치평가와 관련한 이해를 도울 수 있을 것으로 판단된다. International Financial Reporting Standards (“IFRS”) requires reporting all acquired assets and liabilities as a fair value and adding up the excess amount of acquisition price into goodwill. Regards to the assets reported as a fair value, they include all target company’s tangible assets, inventories and intangible assets deriving values. Therefore, even though intangible assets are not recognized on the account book, if they occur through the contracts and other legal rights and also they are separable from other assets, then those intangible assets should be recognized as a fair value. Through this study, we have reviewed guidelines of fair value evaluation on IFRS and current intangible asset valuation guidelines and methods in Korea. Above all we focused the intangible asset valuation method, and estimated the fair value of intangible asset which must be recognized in the business combination process with PPA (Purchase Price Allocation) method, the systematic intangible asset valuation method. And we have recalculated and compare the intangible asset valuation results according to the errors that may occur in the valuation of the intangible asset valuation process. According to our analysis, the value of goodwill was 39.4% ~ 74.6% and there was a difference about 35.3%. Even though this study is not able to be verified due to the lack of cases (intangible asset valuation examples upon the business combination process), we expect that the results of this study provide primary clue to understand how to evaluate intangible asset

한국의 K-IFRS와 K-GAAP 차이와 이에 따른 영향 검토: 사업결합에 따른 무형자산의 인식 및 평가를 중심으로

오용진 ( Yong Jin Oh ) 아시아.유럽미래학회 2010 유라시아연구 Vol.7 No.3

금융감독원의 국제회계기준 도입 로드맵 발표(2007. 3. 16)에 따라 우리나라 역시 IFRS를 도입하기로 결정하였다. 이에 따라 모든 상장기업은 2011년부터 K-IFRS에 따라 재무제표를 작성하도록 하고 있다. K-IFRS의 도입시기에 대하여 어느 정도의 자율권을 부여하기 위하여 2009년부터 조기도입을 허용하여 이미 13개 기업이 K-IFRS를 조기도입한 바 있다. 국제회계기준은 신뢰성 보다는 목적적합성을 더 중시하면서 공정가치 회계를 중시하고 있기 때문에, 향후 환경의 변화에 따른 공정가치가 반영될 경우 이익이 급변할 가능성이 높고 이에 따른 이익의 불확실성이 높다. 또한 공정가치 회계처리를 위하여 많은 가정과 주관적인 판단이 개입될 수 있는 가치평가방법을 이용한 평가결과가 장부에 반영이 되기 때문에, 적절하지 않은 가정과 평가방법을 사용할 경우 오히려 이익의 변동을 더 왜곡할 위험성도 있다. 특히 국내에서는 사업결합 과정에서 피 취득회사가 장부에 이미 계상하고 있는 무형자산 이외에 추가적인 무형자산을 인식하는 경우가 거의 없었다. 그러나 국제회계기준이 도입이 된 이후에는 사업결합 과정에서 무형자산을 별도로 인식해야 하고, 영업권에 대해서도 상각하지 않고 반드시 손상검사를 통해서만 손상차손을 인식하도록 되어 있다. 따라서 본 연구에서는 사업결합 과정에서의 무형자산 평가와 관련한 K-IFRS와 기존의 기업회계기준의 차이를 비교 검토하고 회계기준 차이에 따른 영향을 분석·검토하였다. 검토 결과에 따르면, 국제회계기준이 도입되기 이전에 회사나 감사인 모두 체계적인 무형자산 인식 및 평가시스템에 대한 이해와 더불어 영업권 손상평가를 위한 시스템 구축이 필요하다. 본격적으로 국제회계기 준이 도입되기 이전에 정보 이용자와 정책당국 모두 가치평가 기법, 특히 사업결합에 따른 무형자산의 인식과 평가, 영업권과 무형자산의 손상검사의 중요성을 충분히 인지하고 이에 따른 방안을 강구해 나가야 할 것이다. 본 연구결과는 향후 감독당국이나 회계법인이 K-IFRS 도입에 따른 무형자산의 평가가 가치평가에 미치는 중요성을 인식하고 대응방안을 모색하는 데 도움을 제공할 수 있을 것으로 기대된다. Korea decided to adopt IFRS according to Financial Advisory Service, announcing Roadmap of International Financial Reporting Standards Adoption(2007. 3. 16). Therefore, all public companies will be required to file financial reporting in accordance with K-IFRS since 2011. In order to offer somehow flexibility in timeline, early adoptions have been allowed from 2009, resulting in 13 companies`` early adoption of K-IFRS. Since IFRS gives higher emphasis on objectivity, significance in fair value accounting, than credibility, profit is likely fluctuating and unpredictable as the fair value due to the change in market conditions is reflected. Also, highly misleading valuation outcome could be resulted when it involves inappropriate assumptions and valuation methods from flexibility and subjectivity due to the fact that fair value accounting transactions allow principles-based approach. In domestic specifically, during business combination, target barely recognized additional intangible assets besides assets already being appropriated on the book. However, additional intangible assets in combination must be recognized separately as well as goodwill being recognized with gain and loss difference from performing an impairment test upon adopting IFRS. Therefore, this study is prepared to compare the difference of intangible asset valuation between K-IFRS and K-GAAP in business combination transaction as well as the potential impacts of different accounting standards. According to findings, a strong understanding for structured recognition of intangible asset as well as valuation and system for goodwill impairment must be prepared before adoption of IFRS for both companies and auditors. Prior to adopt regular IFRS system, financial information users and policy makers will have to percept the valuation methods, especially in intangible assets valuation and recognition in business combination, and the significance of impairment test for goodwill and intangible assets, and deliberate consequential plans. The findings in this study are expected to be used in recognizing crucial impact of intangible assets valuation upon K-IFRS adoption for governmental regulator and accounting firms.

보증수리기간 데이터를 활용한 트럭크레인의 수명분석

오용진 ( Yong Jin Oh ),권혁무 ( Hyuck Moo Kwon ),홍성훈 ( Sung Hoon Hong ),이민구 ( Min Koo Llee ) 대한설비관리학회 2014 대한설비관리학회지 Vol.19 No.4

This paper is focused on the problem of analyzing field data for truck crane which is designed to be installed to a commercial truck mainly to load/unload and transport various heavy loads. The failure data of the truck crane within the warranty period was collected from A/S center. Maximum likelihood and least squares estimators for the parameters of lifetime distribution are obtained and predict the lifetime of the three truck crane models. † To whom correspondence should be addressed. Corresponding Author: sixsigma@cnu.ac.krⓒ2014 The Korean Institute of Plant Engineering The lifetime of three truck crane models follow the Weibull distribution. Mean lifetimes of small, medium, and large size truck cranes were 6544.2 days, 201.5 days, and 239.8 days, respectively. The lifetime for small size truck crane is larger than medium and large size truck cranes. In order to improve the lifetime of truck crane, we propose that the warranty period for small size truck crane change from six month to one year. Also, the main fault components for medium and large size truck cranes can be improved.

Chalcone-templated Hsp90 inhibitors and their effects on gefitinib resistance in non-small cell lung cancer (NSCLC)

정주희,오용진,권택규,서영호 대한약학회 2017 Archives of Pharmacal Research Vol.40 No.1

The molecular chaperone Hsp90 has emerged asan attractive cancer therapeutic target due to its role incellular homeostasis by modulating the stabilization andmaturation of many oncogenic proteins. In this study, wedesigned and synthesized a series of Hsp90 inhibitors thathybridized NVP-AUY992 (2) and PU3 (3) in the chalconescaffold using a structure-based approach. Our resultsindicate that compound 1g inhibited the proliferation ofgefitinib-resistant non-small cell lung cancer (H1975) cells,downregulated the expression of client proteins of Hsp90including EGFR, MET, Her2 and Akt, and up-regulated theexpression of Hsp70. The compound 1g represents a newclass of Hsp90 inhibitors with a chalcone structure. Thedesign, synthesis, and evaluation of 1g are describedherein.

Performance Evaluation of Centralized IEEE802.11i-based Security Suites on Mobile WiFi Networks

Peter Orosz,오용진,김제숭,Janos Sztrik,이석준 에스케이텔레콤 (주) 2007 Telecommunications Review Vol.17 No.6

In today’s mobile wireless networks beyond the high degree of mobility, secure user authentication, data privacy and integrity are among the most important demands of advanced WiFi systems with good reason. In view of growing user demands, roaming service becomes available on wireless networks in order to provide infrastructure for mobile IP telephony, video conference and multimedia streaming applications, etc.). Furthermore, private end-user data has to be protected by advanced security mechanisms that support roaming function. Accordingly, we are going to empiricaly investigate 802.11i-based security protocol suites (WPA, WPA2) in terms of performance and effectiveness in L2 roaming situations on both 802.11a and 802.11b/g systems. We separately focus on L2 roaming time, re-authentication performance of PEAP versions and encryption key exchange (TKIP, AES) and overall TCP dropout. Consequently, we intend to find a protocol combination that gives the best compromise between fast roaming time and security.

2',4'-Dimethoxychalcone 유도체 합성 및 비소폐암세포주에서 항암 활성평가

최명아,정주희,오용진,이영숙,서영호,Choi, Myeong A,Jeong, Ju Hui,Oh, Yong Jin,Lee, Young Sook,Seo, Young Ho 대한약학회 2016 약학회지 Vol.60 No.3

Heat shock protein 90 (Hsp90) is a ubiquitous molecular chaperone, which is associated with stabilization of many oncogenic proteins for cancer cell survival. Hsp90 is overexpressed 2-10 fold higher in cancer cells than normal cells. Due to its potential to simultaneously disable multiple signaling pathway, Hsp90 has been identified as a validated target for cancer therapy. Accordingly, we designed and synthesized 2',4'-dimethoxychalcone derivatives to inhibit Hsp90 chaperone function. Among 2',4'-dimethoxychalcone derivatives, we found that compound 1g disrupted Hsp90 chaperoning function and impaired the growth of cancer cells. These findings indicated that 1g could serve a potential lead compound to target Hsp90 in cancer chemotherapy.

학술구두세션 : C5 ; C5.2 : 보증수리기간 데이터를 활용한 트럭크레인의 수명분석

이민구 ( Min Koo Lee ),홍성훈 ( Sung Hoon Hong ),권혁무 ( Hyuck Moo Kwon ),오용진 ( Yong Jin Oh ) 한국품질경영학회 2014 한국품질경영학회 학술대회 Vol.2014 No.1