산업 특성이 회계정보 품질에 미치는 영향

김성환,김태동,김도형 한국회계정책학회 2012 회계와 정책연구 Vol.17 No.3

As a follow-up study of Kim and Sohn(2011), this study attempts to clarify the causality of their results and to discover additional industrial characteristics which affect the quality of accounting information. This study examines whether the capital intensiveness of an industry or investment mode affects the quality of accounting information. In addition, this study analyzes whether, in a highly competitive industry, the low quality of accounting information of a firm reduces the credit rating of the firm, using credit rating grades. It also reviews whether the earnings management through the capitalization of R&D expenses is more prevalent in high-tech industries. The results of this empirical study are as follows:(1) The higher the capital intensiveness of an industry is, the higher the quality of accounting information of the industry will be. This result comes from the fact that, in highly capital intensive industries, the effects of property, plant, and equipment on the total expenses are relatively great and there is little room for managers to apply discretionary estimation to property, plant, and equipment. (2) In the highly competitive industries, the upward adjustment of earnings of a firm severely reduces the credit rating grades of the firm, and the control effect of credit rating on earnings management is great. (3) Earnings management through the capitalization of R&D expenses is more prevalent in high-tech industries. We can infer that the quality of accounting information is low in high-tech industries because it is more difficult for auditors and investors to understand and predict the technological impacts in high-tech industries, and, as a result, the managers are prone to apply greater discretionary judgment. 본 연구는 김성환과 손성규(2011)의 후속연구이다. 김성환과 손성규(2011)는 산업이 기업의 회계정보 품질을 설명하는 중요한 요인이라는 연구 결과를 제시하였다. 그리고 경쟁 환경, 기술 환경, 사업의 영위 형태 등 산업 특성이 기업의 회계품질 차이를 초래하고 있음을 확인하였다. 본 연구에서는 김성환과 손성규(2011) 연구 결과의 인과관계를 보다 명확히 하고 회계정보의 품질에 영향을 미치는 추가적인 산업 특성을 찾는다. 우선 사업의 영위 형태로 투자 형태, 즉 산업의 자본집약도가 회계정보 품질에 미치는 영향을 살펴본다. 그리고 타인자본비용을 결정하는 신용평가점수를 활용해 경쟁이 치열한 산업에서 회계정보 품질이 낮은 기업의 신용평가점수가 더욱 하락하는지를 분석한다. 또한 개발비의 자산화를 통한 이익조정이 첨단산업에서 보다 많이 이루어지는지를 살펴본다. 실증결과는 다음과 같다. 첫째, 자본집약도가 높은 산업에 있어서 회계정보 품질이 높다는 결과가 나타났다. 자본집약적 산업은 전체 비용에 유형자산이 미치는 영향이 큰데 유형자산은 경영자의 재량적 추정이 개입될 여지가 적어서 나타나는 현상으로 해석된다. 둘째, 경쟁이 심한 산업에서는 이익의 상향 조정에 대해 신용평가 등급이 더욱 하락하여, 신용등급의 이익조정 통제효과가 경쟁 산업에서 더욱 크다는 결과가 도출되었다. 이러한 결과는 경쟁 정도가 높은 산업에서 회계정보 품질이 높다는 선행연구(김성환과 손성규 2011)의 결과가 시장의 규율에 의해 나타난다는 논리적 근거를 제시한다. 셋째, 개발비의 자산화를 통한 이익조정이 첨단기술 산업에서 더 많이 이루어지고 있음이 관찰되었다. 첨단기술 산업의 경우 감사인 및 투자자들이 기술과 관련되어 이해와 전망이 어렵기 때문에 경영자의 재량적 판단이 더 많이 개입되어 회계정보 품질이 더 낮다고 추론할 수 있다.

음악교육 인터페이스의 설계와 구현- 비주얼 효과와 모션인식에 기반한 스토리텔링을 중심으로

김성환 동국대학교 영상문화콘텐츠연구원 2015 영상문화콘텐츠연구 Vol.0 No.-

음악교육 인터페이스의 설계와 구현- 비주얼 효과에 기반한 스토리텔링을 중심으로김성환전통 음악 교육에서는 기교와 같은 기능적인 면을 중시하여, 재미 요소선율, 리듬에 집중하고 있다. 본 논문에서는 전통 음악 교육에서 탈피하여보다 재미있는 음악 교육 방법을 제시하기 위해 스토리텔링 기법과 게임성(휴먼 인터페이스에 기반한 사용자의 친근감 유도)을 접목시키고자 한다. 음악 게임과 리듬 게임이 지니는 음악 교육적인 면을 살펴보고, 사용자의입장에서 실감의 정도, 음향 효과의 시각적 효과, 게임성, 조작 의도의 반영, 재연 가능성을 중심으로 분석하여 인터페이스 구현에 참고하였다. 본논문에서 구현된 작곡 인터페이스는 피교육자에게 스토리를 제시하고 그에따른 이미지를 선율로 표현하여 사용자의 이야기를 풀어나가도록 하며, 재생 인터페이스는 디지털 음원 사운드 폰트 기반의 각각의 음계를 담은 음원을 내장시켜 연주할 때 출력하며, 스토리와 이야기와 상응하는 시각적인효과를 재생 인터페이스에 구현하였다. Design and Implementation of Music Education Interface - Focused on Visual interface based storytelling Kim Sung-Hwan In the traditional music education, functionality such as instrumental skill is very important, and they focus on the fun, melody and rhythm. In this paper, we present the music educational methodology that integrates storytelling skill and fun of computer game. We review music and rhythm based game, and analyze them on the basis of user’s actual feeling, sound effect, visual effect, fun of the game. In our scheme, we present music composition and replay interface. Given a story with visual effects, learner will express his/her feelings for the story in the form of musical melody. Using bulit-in sound fonts, learner can be more focused on the theme of music than just on instrumental skills.

[OPINION] “재생에너지 수요 창출 가능한 다양한 정책 마련해야” : 김성환 국회의원(산업통상자원중소벤처기업위원회)

김성환,배성수 대한전기협회 2019 전기저널 Vol.- No.513

[회원사가 바라본 KISO] ④-2 카카오 김성환 선임연구위원

김성환 한국인터넷자율정책기구 2022 KISO 저널 Vol.- No.49

先秦神仙家淵源考

金晟煥 韓國暻園大學校아시아文化硏究所 中國中央民族大學韓國文化硏究所 1996 亞細亞文化硏究 Vol.1 No.-

過失의 體系的 地位에 관한 一考察

金聖煥 牧園大學校 法學硏究所 1993 法學論叢 Vol.1 No.-

알콜섭취가 무기질 대사에 미치는 영향

김성환,김나영,김명희 중부대학교 자연과학연구소 2000 自然科學硏究論文集 Vol.9 No.1

Dietary restriction alone can result in Mg deficiency of finding in almost foods. Green vegetables, meat and seafood are particularly high in Mg. The body of an average adult human contains approximately 2,000mg of Mg. over 60% of the total body Mg is found in bone. Once Mg is absorbed, it is primarily handled by the kidney, and the status of body Mg balance is largely regulated by the renal excretion. 30% of the bone Mg is freely exchangeable and muscle Mg represents approximately 20% of the body stores. Thus, less than 20% of the body Mg is found extracellularly. In plasma, only 20% of Mg is bounded with protein, thus 80% of the plasma Mg is freely filtrated by the glomerulus, There are numerous hormonal and nonbormonal factors that influence in the urinary excretion of Mg by altering its tubular reabsorption. Factors that decrease tubular reabsorption of Mg is extracellular fluid volum expansion, renal vasodilaltation, osmotic diuresis, cardiac glycosides, hypercalcemia, alcohol ingestion, high sodium intake, growth hormone, thyroid hormone, calcitonin, chronic mineralcorticoid effect and enhanec tubular reabsorption of Mg is parathyroid hormone. Ethanol ingestion make acute increase in serum Mg and urinary excretion. But ethanol abstinence make sudden reduction in plasma Mg. Ethanol ingestion by vitamin D-deficient rats did not further suppress transport activity nor interfere with an increase in transport induced by vitamin D. Levels of intestinal calcium-binding activity were not suppressed. Brush-border alkaline phosphatase activity was suppressed by chronic animals ingestion as compared to ad libitum-fed control animals and administration of vitamin D to animals ingesting ethanol restored alkaline phosphatase activity. The effect of alcohol ingestion during pregnancy on maternal calcium methabolism was investigated by allowing pregnant rats to ingest purina Rat Chow ad libitum along with 20% ethanol in their drinking water from day 6 to 19 of pregnancy. Alcohol consumption was attended by decreased serum levels of calcium (7.3±0.5versus 9.5±0.3 mg/dl, p<0.01), and phosphorus (5.7± 0.5versus7.5±0.3mg/dl, p<0,01), as well as by lowered tubular reabsorption of phosphate (88.6±4.6 versus 95.0±0.7%, p<0.05). The fasting urinary calcium/creatinine ratio (ca/cr), an index of bone resorption, was increased in the alcohol-consuming rats (0.41±0.08 versus 0.24±0.04 p<0.05), In contrast, alcohol administered to nonpregnant female rats for the same time period and resulting in blood levels of 129 mg/dℓ had no effect on calcium, phosphorus, tubular reabsorption of phosphate, or fasting urinary ca/cr. The hypermagnesemia associated with the hypercalcemia was demonstrated both with a single oral dose of alcohol (6g/kg) and with repeated administration of a smaller dose (0.2g/kg) every 0.5hr for 2hr (total dose=0.8g/kg) . In acutely thyro-parathyroidectomized rats, the effects of parathyroid hormone and alcohol on calcium were antagonistic. The rise in serum magnesium (20∼28%) induced by alcohol at a later time (3.5∼4hr) also may inhibit the secretion of parathyroid hormone.

스위치 저감형 Z-Source Inverter PWM 제어

김성환,박태식 한국전기전자학회 2019 전기전자학회논문지 Vol.23 No.1

In this paper, we propose a new Z-source inverter structure to reduce switching elements and PWM pulse controlmethod. Z-network is connected between the inverter backplane and ground, rather than between the DC voltage and theinverter in an improved Z-source inverter. And the improved Z-source inverter has the advantages of limiting thecapacitor inrush current and reducing the capacitor voltage stress. We have proposed a topology of a new type ofswitch-reduced improved Z-source inverter that reduces the number of switches from six to four in an improvedZ-source inverter and developed a PWM control method suitable for the proposed topology. The characteristics and theperformance of the proposed method were verified by using PSIM simulation. 본 논문에서는 스위칭 소자를 줄이기 위한 새로운 Z-소스 인버터의 구조와 PWM 펄스 제어 방법에 대하여 제안하였다. 개선된 Z-소스 인버터는 Z-네트워크가 DC전압과 인버터 사이가 아닌 인버터 뒷단과 접지 사이에 연결되며, 이러한 개선된Z-소스 인버터는 커패시터 돌입 전류 제한 기능과 커패시터 전압 스트레스가 작은 장점을 가지고 있다. 개선된 Z-소스 인버터에서 스위치를 6개에서 4개로 줄이는 새로운 형태의 스위치 저감형 Z-소스 인버터의 Topology를 제안하고, 제안된Topology에 적합한 PWM 제어 방법을 개발하였다. 제안된 방법은 PSIM 시뮬레이션을 통해 특성과 성능을 확인하였다

CODEX 가공과·채류 분과의 규격설정 상황 : 제19차 회의를 중심으로

김성환,박미아 中部大學校 自然科學硏究所 1999 自然科學硏究論文集 Vol.8 No.1

The 19th Session of the Codex Committee on Processed Fruits and Vagetable was held in USA last year for the discussion of Standards, Guidelines and Code of Practices on Processed Fruits and Vegetables. Codex have much more standards than those of Korea's because they have beeen established individually according to food items. After that meeting, standard for canned applesauce and canned pears were advanced to step 5 and standard for canned stone fruits was adopted as a new work. And it was adopted to combine standard for Jam(Fruit Preserves) and Jellies and standards for Citrus Marmalade into one standard(jam, jelly and marmalade). There is d important agenda raised by the delegation of Japan, Proposed draft for Soy Sauce. At meeting, the delegation of Korea expressed interests on this standard and stressed that soy sauce is a major seasoning and there are huge amounts of production and consumption in our country. Therefore Korea expressed our willingness to participate in establishing the standard. As a result of discussion, the Committee agreed to prepare documents by the collaboration of Japan and Korea.

퍼지 추론을 이용한 서보 드라이버의 자동 조정 PI 제어기 설계

김성환 木浦大學校 工業技術硏究所 2000 工業技術硏究誌 Vol.10 No.-

PI controller is frequently used in the servo drive system because it is very simple and easy to implement. The gains of the PI controller are determined by specifying the dynamics of the servo drive system. However, it is not easy to obtain the well-tuned gain because it is rather relied on the expert's effort and experience. In this paper, gain auto-tuning method for PI controllers is presented which is based on a fuzzy inference mechanism. The proposed fuzzy inference system identifies a system moment of inertia and adjusts control gains by using the difference in speed responses between the real plant and the reference model. Additionally, an improved fuzzy PI controller is proposed. To reduce the speed overshoot, the proper PI gains are selected with respect to the load inertia variation. The validity and the usefulness of the proposed algorithm are thoroughly verified with the computer simulation and experiments on the fully-digitalized 300W AC servo drive systems. With these results, we can easily find that the proposed fuzzy PI controller is more robust than the conventional PI controller against the load inertia variation.