잉여현금흐름 중심의 현금흐름표 도입에 관한 연구

이기현 ( Lee¸ Ki-hyun ) 한국회계정책학회 2005 회계와 정책연구 Vol.10 No.2

본 연구는 2003년 발표된 현금흐름표 개정안에 대해 상장회사 및 코스닥 기업의 회계담당자 및 전문가집단인 공인회계사를 대상으로 설문조사를 실시하여 잉여현금흐름(FCF) 중심의 현금흐름표 도입과 실무의 적용 가능성을 조사하였다.연구의 결과는 다음과 같다. 첫째, FCF 중심의 현금흐름표 도입에 대해 기업회계 담당자들은 반대 의견이 우세한 반면, 공인회계사들은 찬성 의견이 우세함을 확인할 수 있었다. 기업의 회계담당자들 보다는 공인회계사들이 개정 기준을 토대로 작성된 현금흐름표가 이전 기준으로 작성된 현금흐름표에 비해 의사결정 시 더 유용한 정보를 제공할 수 있을 것으로 판단하고 있음을 보여준다.둘째, 개정안을 실무에 적용하는 문제에 있어서는 기업의 회계담당자들과 공인회계사들 모두 다소 어려움이 따를 것으로 예측하고 있었으나, 상대적으로 공인회계사들이 개정안의 실무 적용이 더 어려울 것으로 예측하였다. 개정안의 도입 시기에 대해서는 두 집단 모두 2008년 이후에 도입하는 것이 바람직하다고 응답하고 있었다.셋째, 공인회계사들의 경우 개정안 도입에 있어 기업회계담당자들 보다 더 우호적이었지만, 개정안을 실무에 적용하는 문제에 있어서는 기업회계담당자들보다 상대적으로 더 회의적인 답변을 하였다.넷째, 기업의 회계담당자들과 공인회계사들 사이에 현금흐름표 도입과 실무 적용에 대한 인식에도 차이가 있음을 확인할 수 있었다. 즉, 성공적인 현금흐름표 도입과 실무 적용을 위해서는 회계담당자와 공인회계사들에게 각기 다른 형태의 도입전략이 필요함을 보여준다.결론적으로 본 연구가 시사하는 바는 현금흐름표 개정안을 성공적으로 도입하기 위해서는 공인회계사들 보다 기업의 회계담당자들에게 개정 기준의 타당성과 유용성을 알리는 전략이 필요하며, 실무 적용에 있어서는 개정기준의 복잡성 등으로 인해 발생할 수 있는 시행착오를 줄이기 위해 시간적인 여유를 두고 도입해야 한다. This research is about new CFS Exposure Draft Ⅲ-16.2 to be announced in 2003. The purpose is surveyed introduction of CFS on Free Cash Flow and practical application possibility. The sample is the Stock Exchange company, KOSDAQ company, accounting firm, survey was performed with accountant and CPA.The result of research is summarized as follows. First, the accounting person in charge of the enterprise contrast opinion is superior about Exposure Draft introduction. On the other hand could confirm CPA agreement opinion is superior.Second, there was to a problem which it applies in practical problem, the accounting people in charge of the enterprise and the CPA all it forecasted with the difficult thing. The CPA forecasted practical application possibility by relatively difficult more. An introduction time of Exposure Draft answered 2 groups are suitable after this in 2008.Third, the case Exposure Draft introduction of the certified public accountant preferred the corporate accounting person in charge sees compared to. But, the problem which applies the Exposure Draft in practical problem the corporate accounting person in charge sees compared to sent a conference reply relatively.Fourth, It is it will be able to confirm difference even to the recognition about Exposure Draft introduction and a practical application on gap of the accounting person in charge of the enterprise and the CPA.In conclusion, successful introduction of the Exposure Draft the strategy which informs propriety and usefulness of the Exposure Draft to the accounting person in charge of the enterprise is necessary. The finding suggests that the practical application is has an hour surplus and it introduces. In order to reduce the trial and error which occurs about the complicating.

로컬 플랫폼으로서의 전통시장 활성화 방안 - 성남시 모란시장을 중심으로 -

권기현 ( Kwon¸ Ki-hyun ),윤상훈 ( Yoon¸ Sang-hoon ),한승진 ( Han¸ Seung-jin ),황현순 ( Hwang¸ Hyun-soon ) 한국융합과학회 2021 한국융합과학회지 Vol.10 No.5

연구목적: 이 연구는 도심지역의 전통시장을 로컬 플랫폼으로서 활성화하는 전략을 세우고 이를 통해 기존 전통시장의 활용성을 높일 수 있는 방향성을 제시하는 것에 있다. 연구방법: 연구목적을 달성하기 위해 첫째, 환경 분석을 위한 문헌조사를 진행하였다. 둘째, 성남시 지역 전통시장 및 성남 모란시장의 이해관계자를 대상으로 심층면담 조사를 실시하였다. 셋째 성남 모란시장을 방문하여 현장조사를 실시하였다. 연구결과: 로컬 플랫폼 특징과 환경 분석 결과를 연계하여 상인 역량 강화 및 지원 전략, 전통시장 온라인 판매 및 마케팅 전략, 시설 개선 및 편의시설 구축 전략, 활성화 콘텐츠 생산 전략, 지역 네트워크와 연계 및 공유의 5대 활성화 전략을 수립하였다. 이를 통해 로컬 플랫폼으로서의 성남시 전통시장 활성화를 위한 세부 방안 12개를 도출하였다. 결론: 이 연구를 통해 도심형 전통시장의 활성화 방안 도출에 있어서 로컬 플랫폼 개념을 활용할 수 있을 것이다. Purpose: This study aims to make a strategy to revitalize traditional markets in urban areas as a local platform and to present a direction to increase the utilization of existing traditional markets. Method: First, a literature survey was conducted for environmental analysis to achieve the research purpose. Second, an in-depth interview was conducted on stakeholders of the Seongnam Traditional Market and Seongnam Moran Market. Third, A field survey was conducted by visiting Seongnam Moran Market. Results: Five activation strategies were made in connection with local platform characteristics and environmental analysis result, strategies to strengthen and support merchants' capabilities, online sales and marketing strategies in traditional markets, facility improvement and convenience establishment strategies, activation content production strategy and local networks sharing strategy. Through this, 12 detailed measures were derived to revitalize the traditional market in Seongnam-si as a local platform. Conclusion: Through this study, the concept of a local platform can be used in deriving ways to revitalize the urban traditional market.

The Conceptual Framework of Korean Defense Innovation 4.0: Transition to High-Tech Army in the Era of 4IR

( Kihyun Yoo ),( Donghwan Yun ) 한국국방연구원 2023 The Korean Journal of Defense Analysis Vol.35 No.2

In the era of the fourth industrial revolution, several states tend to rely on technology as a primary means of defense innovation. As the security threats surrounding South Korea have expanded to be more complicated, and negative prospects of the defense environment seem inevitable, it has also determined to take advantage of science and technology in the process of defense innovation when President Yoon Suk-yeol proclaimed Defense Innovation 4.0 as one of the policy tasks of the new government. This article introduces the main concept and contents of DI 4.0 and analyzes it with the conceptual framework of defense. Because the Defense Innovation 4.0 centers on cutting-edge science and technology and open innovation, there are distinct differences from the past defense reforms, and for that reason, a different approach in planning and execution is required for the success of the innovation. With an objective to propose meaningful implications for DI 4.0, the singularity of Korea’s defense innovation environment and the policy recommendations will be illustrated through the analysis of factors and relationships between factors of DI 4.0.

Effects of modality types on cognitive tasks performance in concurrent dual tasks

Kihyun Park(박기현),Woojin Park(박우진) 대한인간공학회 2022 대한인간공학회 학술대회논문집 Vol.2022 No.10

Gender Effects on Perceived Discomfort during Static Posture Holding

Kihyun Park,Woojin Park 대한인간공학회 2018 대한인간공학회 학술대회논문집 Vol.2018 No.5

Simulation Study on Atmospheric Emission Scenarios of Radioxenon Produced by the North Korea’s 6th Nuclear Test

Kihyun Park,Byung-Il Min,Sora Kim,Jiyoon Kim,Kyung-Suk Suh 한국방사성폐기물학회 2020 방사성폐기물학회지 Vol.18 No.2(E)

북한은 2017년 9월 3일 풍계리 핵실험장에서 6차 지하 핵실험을 단행하였다. 이전에 수행했던 핵실험들과 달리 풍계리 핵 실험장 주변에서 몇 차례의 유발지진이 발생하였고 이로 인해 지하에 갇혀 있던 방사성제논이 대기 중으로 방출되는데 영향을 끼쳤을 것으로 예상된다. 본 연구에서는 북한의 6차 핵실험 이후에 발생한 유발지진을 고려하여 핵실험으로 발생한 방사성제논의 몇 가지 방출 시나리오에 따른 대기확산 모의실험을 본 연구진이 개발한 LADAS (Lagrangian Atmospheric Dose Assessment System) 모델에 기상청의 수치예보자료를 적용하여 수행하였다. 방사성제논의 가능한 검출 위치와 시간을 찾기 위해, 1일 간격 및 1주일 간격의 지연방출뿐만 아니라 유발지진으로 유출된 지연방출 시나리오도 설정하였다. 포괄 적핵실험금지조약기구(Comprehensive Nuclear-Test-Ban Treaty Organization)에서 운영중인 전세계관측망(International Monitoring System)과 원자력안전위원회의 133Xe 탐지 결과는 유발지진으로 유출된 방사성제논의 방출 시나리오에 따른 모의실험의 결과와 대체로 부합되었다. North Korea conducted the sixth underground nuclear test on September 3, 2017 at the Punggye-ri Nuclear Test Site (NTS). In contrast to the previous five nuclear tests, several induced earthquakes occurred around the NTS after the sixth nuclear test and this may have caused radioxenon leakages at the site. Considering these reported earthquakes, we performed atmospheric dispersion simulations on some radioxenon emission scenarios for this event using our Lagrangian Atmospheric Dose Assessment System (LADAS) model by employing the Unified Model (UM) based numerical weather prediction data produced by the Korea Meteorological Administration (KMA). To find out possible detection locations and times, we combined not only daily and weekly based delayed releases but also leakages after the reported earthquakes around the NTS to create emission scenarios. Our simulation results were generally in good agreement with the measured data of the Nuclear Safety and Security Commission and International Monitoring System (IMS) stations operated by the Comprehensive nuclear Test-Ban-Treaty Organization (CTBTO).

Composition selection using Taguchi method for a diamond tool

Kihyun Park,Kyuwon Jeong 한국생산제조학회 2016 한국생산제조시스템학회 학술발표대회 논문집 Vol.2016 No.10

Simulations on Routine Emission of Radioxenon in the Northern Hemisphere Using LADAS Model: Case Study in 2014

Kihyun Park,Byung-Il Min,Sora Kim,Jiyoon Kim,Kyung-Suk Suh 한국방사성폐기물학회 2022 한국방사성폐기물학회 학술논문요약집 Vol.20 No.2

As part of the third ATM Challenge, we performed a series of atmospheric dispersion simulations for routine releases of Xe-133 from ordinarily operating nuclear facilities such as Medical Isotope Production Facilities (MIPFs), Nuclear Power Plants (NPPs), and Research Reactors (RRs) in the Northern Hemisphere using our ATM, Lagrangian Atmospheric Dose Assessment System (LADAS), with Numerical Weather Prediction (NWP) data produced by the Korea Meteorological Administration (KMA). The simulation time period is 6 months, from June to November in 2014, and we used the stack emission data except for CNL (Canada) and IRE (Belgium) in accordance with the scenario of the third ATM Challenge 2019. In addition, the simulations were done individually for all MIPFs, NPPs, and RRs. We utilized 3-hourly KMA’s Unified Model Global Data Assimilation and Prediction System (UM-GDAPS) data with 0.35°×0.23° horizontal resolution as input meteorological fields and extracted hourly time series results for Xe-133 activity concentrations with few different resolutions such as 0.5°×0.5°, 0.35°×0.23°, and 0.1°×0.1° at several IMS stations in the Northern Hemisphere which were in normal operation in 2014. Considering previously reported values of daily Xe-133 release amounts for CNL and IRE, measured signals at some IMS stations (such as CAX17, DEX33, SEX63, and USX75) were well reproduced from the simulation results.

Low-Power CMOS Super-Regenerative Receiver With a Digitally Self-Quenching Loop

Kihyun Kim,Sumin Yun,Sungho Lee,Sangwook Nam IEEE 2012 IEEE microwave and wireless components letters Vol.22 No.9

<P>A 500 MHz super-regenerative receiver (SRR) with a digitally self-quenching loop (DSQL) is designed for low-power/high-data-rate applications. The DSQL replaces the envelope detector used in a conventional SRR and minimizes the overall power consumption by generating a self-quench signal digitally for a super-regenerative oscillator. The receiver is fabricated using a 0.13 μm CMOS process. The chip size is 0.7 mm<SUP>2</SUP> and the minimum energy usage is 0.09 nJ/b with a supply voltage of 1 V at a data rate of 10 Mbps. The measured sensitivity is - 76 dBm.</P>

Effects of concurrent cognitive tasks on the performance and stress during a physical task

Kihyun Park(박기현),Woojin Park(박우진) 대한인간공학회 2020 대한인간공학회 학술대회논문집 Vol.2020 No.10