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      • KCI등재

        동태적 대손충당금제도 도입의 타당성 분석

        강동수,Kang, Dongsoo 한국개발연구원 2006 韓國 開發 硏究 Vol.28 No.2

        본 연구에서는 우리나라의 동태적 대손충당금제도 도입의 타당성에 대한 실증분석을 실시하였다. 동태적 대손충당금이 요청되는 환경은 은행이 경기상승국면에서 대출을 증가시키면서도 대손충당금 적립에 소홀하거나 단기적인 업적에 집착하여 수익이 증가하는 시점에서 대손충당금을 적게 적립하는 경우이다. 그런데 우리나라에서는 대손충당금 적립의 경기순응성이 존재하는 것으로 나타날 뿐만 아니라 은행이 동태적으로 수익을 평준화하는 경향이 있어서 대손충당금 적립관행이 비교적 건전한 것으로 분석되었다. 따라서 경기중화적인 동태적 대손충당금제도의 도입이 절실한 상황은 아니라고 할 수 있다. 다만 금융구조조정이 완료된 이후 대손충당금 적립행태가 경기역행적으로 변모할 개연성이 높아지고 있고, 일반은행의 외국인 지분율이 상승하면서 은행 경영진에 대한 단기업적주의의 압력이 증가할 경우 대손충당금의 탄력적 적립을 통한 수익평준화 성향이 훼손될 우려도 제기되고 있다. 따라서 금융시스템의 안정성을 제고한다는 관점에서 대손충당금 적립요건을 강화할것을 제안한다. This study investigates whether dynamic loan loss provisioning is necessary in Korean banking environments. Under the dynamic provisioning rule banks are required to accumulate additional reserves to general and specific provisionings in preparation for expected loan losses until maturity. This provisioning is most effective in the case that banks tend to recognize less loan losses in the business upturns and/or in the periods of increasing profits. The empirical study, however, shows that banks support procyclicality of loan loss privisioning and earning smoothing behavior over profit fluctuations. These findings suggest that Korea would not seriously need the introduction of dynamic loan loss provisioning. But this policy implication does not seem robust in view that the recent experience shows the countercyclicality of loan loss provisioning practices and negative correlation between earnings and provisioning after financial restructuring was completed. This result is partly attributable to vigorous shareholder activism because of high foreign ownership of most commercial banks. Once it is true that bank management is more interested in short-term performances, current loan loss provisioning would have attributes of impairing capital adequacy, hence strengthening loan loss provisiong requirements.

      • KCI등재

        소리의 공간 제어를 위한 구형 다채널 스피커 어레이 설계

        강동수,최정우,이정민,김양한,Kang, Dong-Soo,Choi, Jung-Woo,Lee, Jung-Min,Kim, Yang-Hann 한국음향학회 2012 韓國音響學會誌 Vol.31 No.4

        The objective of this paper is to design multichannel spherical loudspeaker array by considering various positioning methods such as Gaussian grid, Lebedev grid and packing method. For the spatial sound manipulation, which is to make desired sound field by controling multiple sound sources, the Kirchhoff-Helmholtz integral states that sound fields can be reproduced in terms of infinite control sources on the integral surface. But since we cannot control infinite number of sources for the implementation, we have to allocate finite number of sound sources which can approximately act as infinite number of sources. To manipulate sound field inside of a sphere (which is typical example of three dimensional array) by controlling sound sources on the surface, three methods of allocating sound sources, which are Gaussian grid, Lebedev grid and packing method, are reviewed. For each geometry, the performances of manipulation rendered by time-reversal operator and higher-order ambisonics are compared. The objective of this paper is to design multichannel spherical loudspeaker array by considering various positioning methods such as Gaussian grid, Lebedev grid and packing method. For the spatial sound manipulation, which is to make desired sound field by controling multiple sound sources, the Kirchhoff- Helmholtz integral states that sound fields can be reproduced in terms of infinite control sources on the integral surface. But since we cannot control infinite number of sources for the implementation, we have to allocate finite number of sound sources which can approximately act as infinite number of sources. To manipulate sound field inside of a sphere (which is typical example of three dimensional array) by controlling sound sources on the surface, three methods of allocating sound sources, which are Gaussian grid, Lebedev grid and packing method, are reviewed. For each geometry, the performances of manipulation rendered by time-reversal operator and higher-order ambisonics are compared.

      • KCI등재

        금융기관의 반응 및 가계자산 포트폴리오를 고려한 특별예금보험료의 가계 손실분담구조

        강동수,성태윤,Kang, Dongsoo,Sung, Taeyoon 한국개발연구원 2003 KDI Journal of Economic Policy (KDI JEP) Vol.25 No.1

        본 연구는 공적자금상환을 위해 도입된 특별예금보험료 부과의 함의를 분석한다. 금융기관은 특별예금보험료를 추가적인 비용으로 인식하여 그 비용의 일부를 금융소비자에게 전가하려는 행위를 보일 것으로 예상된다. 계량분석 결과 금융기관은 금리에 민감하게 반응하는 대출보다는 예금으로 비용의 전가를 시도할 것으로 추정되었다. 그리고 부보대상예금의 상대적 비중이 고자산계층보다 저자산계층에서 높다는 가계자산 포트폴리오의 특징으로 인해 특별예금보험료 부과는 저자산계층에게 보유자산에 대비하여 상대적으로 높은 손실분담구조가 될 수 있음을 시사한다. This paper studies the effects of the special surcharge on deposits, proposed as a plan to finance the costs of restructuring Korean corporate and financial sectors. Specifically, the study analyzes the change in the autonomous behavior of economic agents in terms of cost transfer and substitution effects. Given the result that the growth rate of deposits does not respond to the change of interest rates so much as that of loans, financial institutions have more incentive to transfer the costs incurred by the special surcharge to depositors. This paper also reports that the portfolio of households show a noteworthy feature that insured deposits have a relatively small portion in terms of total assets for high-asset class households, whereas most assets for low-asset class households are subject to the special surcharge.

      • KCI등재

        알루미늄 기판에 코팅된 흑연입자의 배향도 변화와 열방사율 변화의 관계

        강동수,이상민,김석환,이상우,노재승,Kang, Dong Su,Lee, Sang Min,Kim, Suk Hwan,Lee, Sang Woo,Roh, Jae Seung 한국재료학회 2014 한국재료학회지 Vol.24 No.3

        This study is research on the thermal emissivity depending on the alignment degrees of graphite flakes. Samples were manufactured by a slurry of natural graphite flakes with organic binder and subsequent dip-coating on an aluminum substrate. The alignment degrees were controlled by applying magnetic field strength (0, 1, and 3 kG) to the coated samples. The alignment degree of the sample was measured by XRD. The thermal emissivity was measured by an infrared thermal image camera at $100^{\circ}C$. The alignment degrees were 0.04, 0.11, and 0.17 and the applied magnetic field strengths were 0, 1, and 3 kG, respectively. The thermal emissivities were 0.829, 0.837, and 0.844 and the applying magnetic field strengths were 0, 1, and 3 kG, respectively. In this study the correlation coefficient, $R^2$, between thermal emissivity and alignment degree was 0.997. Therefore, it was concluded that the thermal emissivities are correlated with the alignment degree of the graphite flakes.

      • KCI등재
      • KCI등재

        선장의 공법상 권한

        강동수 ( Kang Dong Su ) 한국해법학회 2004 韓國海法學會誌 Vol.26 No.1

        A ship`s master exercises the various rights on the maritime public law which are mostly endowed from a nation. These authorities are originated in the special position on which the master must fulfill his responsibility of ensuring ship`s navigation safety. In the case of performing his official duties based on the law, he has the authority of a private individual exercising official duties(Beliehene). Therefore the master becomes the object of administrative suit on his official duties where he has legal relations with the third party. If any damage is happened, the nation can be demanded the reparation for the damage. Moreover the possibility of terror for public traffic facilities is recently increased by Islamic fundamentalists. So the master is needed the legal systemic countermove on which he can conduct an investigation of a criminal and delict and take of evidence on the ship in position of a judicial police officer according to special criminal law and he can properly cope with judicial administration for terrorist on the sea according to SUA Convention. The purpose of this study is to examine closely authorities of the master in public law and to emphasize the role of the master as a judicial police office.

      • KCI등재

        르네상스 철학의 명상과 신비적 합일에 대한 연구

        강동수(Kang, Dong-Soo) 새한철학회 2014 哲學論叢 Vol.77 No.3

        이 연구는 N. 쿠자누스의 『루도 글로비에 관하여』(De Ludo Globi) 와 M. 피치노의 『플라톤 신학』 (Theologia Platonica)을 중심으로 명상과 신비적 합일을 고찰하였다. 쿠자누스는 ‘글로부스 놀이’를 통해서 명상을 설명하였다. 그의 설명에서 세계가 놀이판에, 영혼이 공에, 신은 중점에 비유된다. 그리고 중점을 향한 공의 운동이 신에로 상승하는 영혼의 여행으로 비유된다. 영혼의 상승운동이 사유 활동이므로 명상은 영혼여행을 뜻한다. 세계와 영혼은 양자 모두에 생기를 주는 빛, 즉 신 안에 배치되어 있고, 세계는 신을 향한 영혼 여행이 일어나는 장소이다. 이에 따르면 영혼은 신으로부터 사유하도록 추동되고, 명상은 신의 인식에 도달하는 것이 궁극 목적이다. 피치노는 명상의 목적을 “신비적 합일”로 생각한다. 그는 『플라톤 신학』에서 영혼의 불멸성을 논구하여 영혼이 신과 신비적 합일에 도달해야 할 근거와 이유를 고찰하였다. 그는 영혼의 성격을 인식과 의지로 구별하고, 신과 신비적 합일에로 상승하려는 의지가 중요하다고 해명한다. 이러한 의지는 신의 사랑에서 동기화되어 신을 향한 눈먼 사랑으로 귀결된다. 그는 일자에로 지향하는 영혼의 운동을 가능하게 하는 힘을 사랑으로 파악한다. 사랑은 우주의 존재 위계들 사이를 순환하면서 우주의 생성을 도모하는 활력소로 신비로운 힘이다. 쿠자누스와 피치노는 모두 명상이 영혼의 자기정화 방법으로, 신을 향해 상승하는 운동으로 파악한다. 그들의 명상은 현실과 이상 사이의 모순에서 생겨나는 고통과 불안 등을 해소하기 위한 사유 활동이다. 명상은 물질적 삶으로부터 정신적 삶에로 가는 ‘영혼여행’으로 “지혜놀이”이다. 그들은 명상을 통해서 영혼이 순화되고, 궁극적으로 평안과 휴식을 얻는다고 생각한다. 이러한 해명은 심리 치료를 위한 한 방안으로 사용될 수 있음을 보여준다. In this study we inquired ‘contemplation’ and ‘mystical union’ in N. Cusanus’s De Ludo Globi and M. Ficino’s Theologia Platonica. As a clue for an investigation of their concepts we examined the same character of play and contemplation and mystical union. Cusanus explained the character of world and soul with symbols of play. For him the world is the starting point of soul-journey toward the God. He explained contemplation as a soul-journey. The movement of soul is a thinking. The soul was motived from God, and the soul contemplated divine Being of God. And further we inquired into the condition and end of soul-journey in De Ludo Globi. According to Cusanus, man learns the ways and self-control in soul-journey for God. He discharges his difficulties and adventures for life. In the process man attains joys of divine life. Ficino was explained for the aim and process and ground of mystical union in his Theologia Platonica. His ‘mystical union’ was constituted with many stages and a motive. The necessity of purification of soul is served as a stepping-stone for mystical union. He thinks as a link with the relation between world and soul and the One. The link has many stages, but it is continual relation. All things in the universe have his form and place of movement. Specially soul has two wings of a desire and a cognition. The harmony of them is necessary to a rising soul toward God. Human desires in a sensory body disturbs soul in his ascension. Since it is so, the purification of soul was necessary claimed. For Ficino mystical union is soul-movement that solves a contradiction of actual world and intention. It appears as soul-purification and self-satisfaction. In an jubilation of contemplation and mystical union, soul ascends to divine sphere. This ascent of soul brings about an effect of healing. Because the contemplation is soul-journey that travel from a world life to the eternal and supreme bliss. For that reason contemplation and mystical union must be considered as a philosophical therapy.

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