재무정보의 유용성 추세에 관한 사례연구

이장순(Jang-Soon Lee),문태형(Tae-Hyoung Mun) 한국무역연구원 2022 무역연구 Vol.18 No.6

Purpose – This study compares the financial statements of major Korean and US companies in order to solve the limitations of drawing conclusions only through inferences through statistical analysis without drawing conclusions from previous studies by Mun Tae-hyoung and Lee Jang-soon (2018). Design/Methodology/Approach – For companies listed on the Korean stock market, in order to confirm the correlation between net income, net asset value, and the market capitalization of financial statements, first, the growth rate of the Korean KOSPI and the US DJGI was compared, and then similar indicators of representative companies are compared. Findings – As a result of comparison, the profitability of similar companies in the US was higher than that of Korean companies, and it was possible to verify that this was caused by the fact that US companies had higher profitability than Korean companies in previous studies. However, in the comparison of total capital and tangible and intangible assets, some obtained the same results as the inferences of previous studies, but some showed results that did not match such inferences. Research Implications – Lev & Gu (2016), in their book “The End of Accounting and the Path Forward for Investors and Managers”, suggest that intangible assets, the most important assets in modern companies, are not shown in financial statements as one of the reasons for the end of accounting. This study confirms the claim that it is not. To this end, it is thought that the meaning of this study can be given by examining the differences in the accounting methods between Korea and the United States.

운동거리이상의 정량적 평가

이경무,김재욱,이태수,김헌,황준,이주연 大韓再活醫學會 1998 Annals of Rehabilitation Medicine Vol.22 No.2

좌새골하정맥을 통하여 중심정맥도관 삽입 3 일 후에 발생한 상대정맥천공과 우흉수 : 증례 보고 A case report

조형찬,손주태,최준영,신일우,이헌근,정영균 대한마취과학회 2002 Korean Journal of Anesthesiology Vol.43 No.4

A 67-year-old male patient had coronary artery bypass graft. Before the induction of general anesthesia, 16 gauge central venous catheter was inserted via left subclavian vein. Initial chest anteroposterior (AP) radiograph showed adequate position, and the central venous pressure measurement through it was satisfactory. This patient's progress was satisfactory, and he was extubated on the second postoperative day. Daily chest AP radiograph had been unremarkable until the third postoperative day, when a right-sided pleural effusion was seen. A day later, the patient complained severe chest pain and dyspnea. We suspected perforation of superior vena cava wall by tip of central venous catheter on the chest computerized tomograph (CT). The injection of radiopaque dye through the central venous catheter confirmed spillage into the mediastinum on the chest CT. Right chest tube was inserted. The patient's condition dramatically improved after chest tube insertion. (Korean J Anesthesiol 2002; 43: 525~530)

누룩으로부터 분리한 Rhizopus sp.이 생산하는 α-amylase의 특성에 관한 연구

김대현,김정,정소형 東國專門大學 1997 金龜論叢 Vol.4 No.1

누룩으로부터 분리한 Rhizopus sp.이 생산하는 α-amylase의 배양조건을 약간 규명하고 효소의 활성에 미치는 영향을 검토하였다. 본 효소의 생산에 미치는 최적 pH는 5.0이었으며 대수증식기 말기인 48시간부터 원활한 효소생산을 하였으며, 정지기인 배양 72시간으로 효소생성은 최대값에 도달했다. 효소활성은 각각의 금속이온에 대해 대부분 같은 성질을 나타내었으나 Ca^(++)에 의해 활성이 증가하였으며, 열에 대하여서는 매우 불안정함을 알 수 있었다.

과민성 방광의 개요 및 약물치료

김태형 중앙대학교 의과대학 의과학연구소 2003 中央醫大誌 Vol.28 No.3

중·고등학생들의 운동실태와 사회적 적응과의 관계 분석

이세형,황태문 濟州大學敎 體育科學硏究所 1998 체육과학연구 Vol.4 No.-

The purpose of this research was to investigate the correlations between the physical activity attitude - social experience, health and fitness, pursuit of vertigo. aesthetic pursuit, catharsis and ascetic, and social adjustments-home, school, and society phenomena. The results of this study are as follows: 1. Physical activity attitde 1) In regard to social experience and catharsis, male students was more affirmative than female students, and high school students was more affrmative than middle school students. 2) In health and fitness and pursuit of vertigo, male students was more positive than female students, but there was no significant difference between middle school students and high school students. 3) In aesthetic there was no difference between not only gender but also school class. 4) In ascetic male students were more positive than female students and middle school students were more positive than high school students in the case of school class. 2. Social adjustment 1) In home environment adjustment, female students fit better than male students, but there was no difference in the case of the school class. 2) In school environment adjustment, there was much difference in school class and reciprocal action, but there was no difference in gender. So in thes study, the reciprocal action was analyzed excepting the efficacy of school class. the results were that middle school students fitted better than high school students among male students, but among female students, there was not much difference. 3) In social environment adjustment, there was not much difference in gender and school class, but in reciprocal action. So the analysis of reciprocal action was that middle school students fitted into social environment better than hegh school students. but among female students. there was not much difference. 3. The relation between physical activity attitude and social adjustment In the relation between physical activity attitude and social adjustment, it is shown that only the factor of pursuit of vertigo is connected with social adjustment [home(Beta = 103). school(Beta = .115), society(Beta = .137)1. This means that as someone has higher score of vertigo, one of physical activity attitude facts, he or she fits into social environment better.

다단계 반응 및 단일 화염 표면모델을 이용한 석탄입자의 연소특성에 관한 수치적 연구

이창형,박원희,민동호,김태국 중앙대학교 기술과학연구소 2000 기술과학연구소 논문집 Vol.30 No.-

석탄 연소장치의 설계나 석탄 연소의 최적 조업조건 등을 추정하기 위하여 석찬 연소에 관한 많은 연구가 진행되어 왔지만 석탄 자체의 특성인 휘발분, char 그리고 회분 등의 분율과 성분에 따른 복잡성 때문에 일반적인 석탄의 연속특성을 규명하기란 쉬운 일이 아니다. 본 연구에서는 석탄의 수분 증발, 휘발, char 연소 등으로 진행되는 연소과정을 수치해석적으로 Modeling 함으로써 고체연료의 연소 특성을 파악하였다. 석찬의 종류, 크기, 주변기체의 온도, 유속, 방사율, 그리고 이산화탄소와 산소의 질량분율에 따른 연소특성을 파악한 결과 입자의 크기가 클수록, 주변기체의 유속이 빠를수록 연소가 빨리 진행되며, 주변기체의 온도와 방사율, 그리고 이산화탄소와 산소의 질량분율이 클수록 연소 진행이 빨라짐을 알 수 있다. 그러나 이산화탄소와 산소의 질량분율은 휘발분의 휘발에 거의 영향을 미치지 않음을 알 수 있다. 따라서 본 논문에서 고려한 인자들은 고체연료를 사용하는 연소시스템의 설계에 중요한 영향을 미치는 인자임을 알 수 있다. A systematic study on coal combustion is needed to design the coal combustion systems and to search for the best operating condition. In this study, we studied the coal particle combustion by considering the evaporation of moisture, two-reaction model of daf coal and heterogeneous carbon reaction of char which could be observed during the coal combustion. To study on the characteristics of the coal combustion, types and sizes of coal, temperatures and velocities of gas around the coal particle, emmisivities and concentrations of CO_2 and O_2 were considered for the parametric study. The rate of combustion is observed to be faster for smaller particle sizes and for faster gas velocities. As the temperature, emissivity and concentrations of CO_2 and O_2 of the environment become higher, the coal combustion rate becomes faster. However, the concentrations of CO_2 and O_2 didn't appreciably affect the devolatilization of the daf coal. From the result of this study, the parameters considered in this study can be important for the design of various coal combustion systems.

유체에 잠긴 다공 직사각평판의 고유진동 해석

유계형,권대규,정경훈,이성철 한국산업안전학회 2003 한국안전학회지 Vol.18 No.1

This paper presented an experimental modal analysis of clamped perforated rectangular plates submerged in water. The penetration of holes in the plates had a triangular pattern with P/D(pitch to diameter) 1.750, 2.125, 2.500, 3.000 and 3.750. The natural frequencies of the perforated plates in air were obtained by the Rayleigh-Ritz method and compared with the experimental results. Good agreement was obtained between the analytical solution and experimental result. The experimental results in water showed that the mode shapes are not sensitive to the depth of submergence. The natural frequencies were shown to decrease drastically once the perforated plates come in contact with water. However, the natural frequencies decrease with the depth of submergence until a certain depth is reached, and become the asymptotic values beyond this depth of submergence. The depth of submergence did not affect the damping ratio greatly.

부분적으로 유체가 채워진 원통형 관내의 외팔보 진동특성에 관한 실험적 연구

권대규,유계형,소순선,이성철 전북대학교 공학연구원 ( 구 전북대학교 공업기술연구소 ) 2003 工學硏究 Vol.34 No.-

This paper presents the vibration characteristics of an intelligent cantilever beam in contact with fluid using PZT actuator and PVDF film. The effect of liquid level on free vibration of composite beam in a partially liquid-filled circular cylinder is investigated. The dynamic behaviors of a flexible beam-water interaction system are examined. The coupled system is subject to an undisturbed boundary condition in the fluid domain. In the vibration analysis of wetted beam, the decoupled analyses between beam and fluid have been conventionally employed by considering firstly the composite beam vibration in air and secondly performing the correction taking account for surrounding fluid effects. That is, this investigation was to look at how natural frequencies, mode shapes, and damping are affected by liquid level variations. Using the coupled modal reanalysis method employing the governing equations and the clamped-free and free-free boundary conditions, the vibration analysis of beam in contact with fluid is performed. We also carried out the experimental verification about reliability of theoretical methods to inclusive vibration analysis of the fluid-structure system with PZT actuator and PVDF film. It was found that the coupled natural frequencies decrease with the fluid level for the identical composite beam due to added mass effect.

다양한 절삭이송속도로 가공한 A1 7075-T6 소재의 쇼트피닝 전후 피로수명에 관한 연구

김형태,이재헌,신기훈,노승남,서성원 서울産業大學校 2005 논문집 Vol.54 No.1

Aluminum alloy 7075-T6 is ideally used for highly stressed parts such as aircraft components because of its excellent strength to weight ratio. This paper presents a study on the effect of feedrate changes on the fatigue life of A1 7075-T6 specimens before and after shotpeening. For this purpose, five groups of specimens, each of which consists of eight specimens, were first machined at five different feedrates (0.05, 0.10, 0.15, 0.20 0.25mm/rev). Half of eight specimens in each group were then peened and the others remained un-peened. Finally, the fatigue life of each specimen was measured by using 4-point rotatry bending machine. In this paper, comparison of fatigue life among ten sets of specimens is presented. One observation is that the fatigue life of unpeened specimens are inversely proportional to the feedrates. On the other hand, the fatigue life of peened specimens are similarly improved regardless of feedrates except 0.05. Based on the results, it is concluded that shotpeening may improve the fatigue life of Aluminium alloy regardless of feedrates. Therefore, machining productivity may also be increased by choosing higher feedrates for structural conponents that need to be strain-hardened by shotpeening after machining