세무회계정보시스템의 성과모델에 관한 실증 연구

강종수 전북대학교 대학원 2009 국내박사

The purpose of this study is to find out the salient factors that influence on the performance model of TAIS, to examine the relationships between system attributes, task attributes, accounters attributes and TAIS performance (usefulness, satisfaction, continuance intention) and to test and calculate the influencing effects by structural equation modeling methods. To identify these relationships and test the hypotheses, the secondary data or past studies that were related with information technology acceptance, , Theory of Reasoned Action(TRA), salient factors and performance of Accounting Information Systems, were collected and theoretically arranged. I made the theoretical proposed model to explain the relationships between the constructs, identify the operational definitions and 17 hypotheses was established, there was executed the survey of 320 engaged in tax/account agencies. Using the collected data, previous performances to confirm the construct validity and internal consistency by EFA(Exploratory Factor Analysis); i.e. factor analysis by SPSS, reliability by Cronbach's a, the proposed model was tested by LISREL in using the path analysis. The research came to the conclusions as follows: First, the degree of structure in task had the positive effect to the perceived usefulness empirically. Second, I found that there was positive relationship between perceived usefulness and credibility, user satisfaction and credibility in using the AIS. Third, I found that there was positive relationship between user satisfaction and correctiveness, degree of system internal control and perceived usefulness empirically. Fourth, I found that there was positive relationship between user satisfaction and computer self-efficacy, negative relationship between task experience and user satisfaction empirically. Fifth, I found that there was positive relationship between user satisfaction and perceived usefulness, continuance intention and perceived usefulness, continuance intention and user satisfaction empirically. Manager of AIS have to keep in mind and understand the role of perceived usefulness, user satisfaction and salient factors (i.e. degree of structure in business, credibility, correctiveness, degree of system internal control, computer self-efficacy, task experience). And from these empirical test, to raise the perceived usefulness and user satisfaction in using the AIS, they would use the roles in proper way to facilitate the rate or continuously use their AIS.

콘크리크 動式댐의 最適設計

강종수 충북대학교 대학원 1986 국내석사

인체치수를 고려한 소매 유통매장의 레이아웃 개선방안 : 기업형 수퍼마켓(SSM) 매장을 중심으로

강종수 서울대학교 대학원 2011 국내석사

물류 환경 변화에 따른 창고 특성화에 관한 연구

강종수 명지대학교 부동산·유통경영대학원 2011 국내석사

현재의 물류 창고는 모든 로지스틱스 시스템에서 핵심적인 부분이다. 전 세계적으로 창고는 기업의 저장실, 보관실, 자가 저장고에서부터 최고의 시설로 전문가들에 의해 운영되는 창고에 이르기까지 다양한 시설이 운영되고 있다. 창고의 주요 기능은 이동, 저장, 그리고 정보교환이다. 창고는 물품을 보관 하는 것이 주목적 이지만 경제가 발전함에 따라서 그 역할 또한 많이 변하고 중요성이 확대되고 있다. 과거의 기본적 역할인 보관의 관점에서 현재는 물자의 원활하고 효율적인 흐름을 위한 유통의 개념으로 발전했다. 최근 물류창고는 저장으로서의 역할 뿐만 아니라, 유통의 핵심 기능으로 중요시 된다. 상품이 생산자로부터 소비자에 이르기까지 상품유통과정에서 행해지는 작업으로서 부가가치를 창출하는 것이다. 따라서 물류산업의 발전과 국가 물류 경쟁력 강화를 위해서는 보관 및 집·배송 기능을 수행하는 경제적이고 새로운 창고의 확충이 필요하다. 그러나 현재 국내 기존의 대다수 물류창고는 무분별한 난립으로 극심한 운영난을 겪고 있으며, 시설이 노후화 되어 있다 특히, 창고 건립 시 경제성분석이 미흡하고 고비용, 저효율의 구조적 문제점을 안고 있다. 물류창고의 난립으로 인하여 운영단가 하락 및 거래처 확보에 어려움을 겪고 있으며, 대다수가 임대 형태이다. 창고시설 또한 노후화된 상태인데 이는 시설투자가 적기에 이루어지지 않는데 따른 것이다. 이런 점에서 물자 교역의 교두보가 되었던 창고업의 현황, 변천과정 및 발전과정을 알아보고 창고업의 특성화 전략으로 다음과 같이 제시 하였다. 물류 환경의 변화와 전자 산업의 발전으로 인한 창고 특성화의 필요성과 시스템을 활용한 TOOL기능 등을 완벽하게 구축하여 화주와 창고업자와의 실시간 정보공유, 물류비 절감 최상의 물류 서비스를 제공함으로써 기업들의 경쟁력 강화를 실현하고 시스템 차별화 전략으로 새로운 창고 서비스 상품을 개발하여 이윤을 극대화 할 수 있도록 해야 한다.

실기수업 시 효과 음악이 운동기능에 미치는 영향

강종수 대구가톨릭대학교 2003 국내석사

Until now, the practice class at the physical education generally had various demerits because of rigorous class atmosphere. Author agonized this problem to solve and established a hypothesis of using effect music might raise student's practice ability for physical education class. This motivation provoked author to proceed the study. So, this study aimed and executed a positive analysis for the use of effect music in practice class of physical education course and the learning effect. Following hypothesis was set to attain the expected purpose. Hypothesis 1: The use of effect music in physical education will promote student's interest. Hypothesis 2: The degree of learning achievement of individual will rise because of positive attitude. Hypothesis 3: The reciprocal belief between student and teacher will rise. To verify the hypothesis, experimental group was selected as whole students from a rural junior high school and comparative group from another M-junior high school. The data was analysed by SPSSWIN to verify the effect of music at the physical education class during practice education which aims also an interest oriented class and t-test was executed for Mean, Standard Deviation of the each groups and the degree of significance was 5%. The result of the analysis is as follows. First: Use of effect music during physical education class influenced to the good class atmosphere of individual and groups as well devoting student's interest on physical education learning and positive attitude on physical education. Second: Rapid speed music(techno-music) stimulated to the nerve with higher heart pulse and helped distance jumping record. Third: Use of effect music during physical education devoted to the reciprocal belief and good class atmosphere, which induced releasing of the stress for attention between students and teachers. As reviewed, student's voluntary participation at physical education class(practice) will introduce a positive attitude on physical education and that further study about the program which might devote to the learning effect during physical education(music and exercise) is expected.

홀아비꽃대속 Tricercandra아속의 분류학적 연구

강종수 강원대학교 대학원 2015 국내석사

홀아비꽃대속(Chloranthus)내 Tricercandra아속 5분류군과 줄기가 가지를 치는 옥녀꽃대(C. fortunei)의 변이체를 대상으로 외부형태학적, 미세구조학적, 화분학적, 분자계통학적 연구를 수행하여 종 간 유연관계를 밝히고 옥녀꽃대 변이체의 분류학적 위치를 설정하고자 하였다. 외부형태학적 연구 결과, C. angustifolius, 홀아비꽃대(C. japonicus), 옥녀꽃대, 옥녀꽃대의 변이체는 뚜렷한 차이가 있었으나, C. holostegius와 C. nervosus 간에는 구분할 수 없었다. 또한 주성분 분석의 결과에서도 C. angustifolius, 홀아비꽃대, 옥녀꽃대, 옥녀꽃대의 변이체는 독립적으로 유집되었으나, C. holostegius와 C. nervosus는 중첩되어 구별이 불가능하였다. 국내 분포하는 3분류군을 대상으로 잎 표피에 대한 미세구조학적 연구를 수행한 결과, 모든 분류군들의 기공은 불규칙형(anomocytic)으로 확인되었으며, 기공은 이면에만 분포하였다. 표피세포의 크기와 단위면적당 기공의 수에서 분류군 간 차이가 있었으며, 분산 분석의 결과에서도 통계적으로 유의한 것으로 나타났다. 화분학적 연구 결과, 화분의 크기와 형태는 모두 비슷하였으나, 표면 무늬에서 홀아비꽃대는 옥녀꽃대, 옥녀꽃대 변이체와 차이가 있었다. 발아구의 수에서 변이체는 9개까지 관찰되어 다른 분류군에 비해 1개가 많은 것으로 나타났다. 전 세계 홀아비꽃대속을 대상으로 nrDNA ITS지역과 cpDNA rbcL, rpl20-rps12, trnL-F지역을 이용한 분자계통학적인 연구를 수행한 결과, ITS지역에서 Tricercandra아속과 Chloranthus아속은 각각 독립적인 clade를 형성하였다. Tricercandra아속 중 C. angustifolius는 국내의 옥녀꽃대와 자매군을 형성하였으며, 홀아비꽃대는 독립적인 clade를 형성하였고, C. holostegius와 C. nervosus는 병계원적으로 유집되었다. 옥녀꽃대의 변이체는 국내의 옥녀꽃대와는 다른 clade를 형성하며, 중국의 옥녀꽃대와 자매군을 형성하였으나, 독립적인 subclade를 형성하며 구별되었다. cpDNA 3지역을 통합한 결과에서 Chloranthus아속은 단계통을 형성하였으나, Tricercandra아속 중 국내의 옥녀꽃대는 계통수의 기부에 위치하며 다른 분류군들과 자매군을 형성하였고, C. nervosus 중 한 개체가 Chloranthus아속과 같은 clade를 형성하여 ITS지역의 결과와는 차이가 있었다. C. angustifolius는 옥녀꽃대의 변이체, 중국의 옥녀꽃대와 자매군을 형성하였다. 또한 국내와 중국의 옥녀꽃대 간 염기서열의 변이는 옥녀꽃대 내부에 두 종류가 있을 수 있는 가능성이 제시되었으며, 이러한 경향은 주성분 분석 결과에서도 확인되었다. 옥녀꽃대의 변이체는 중국의 옥녀꽃대와 같은 clade를 형성하여 중국의 옥녀꽃대로부터 분화했을 것이라고 추정되었다. 이상의 결과를 바탕으로 Tricercandra아속 중 C. angustifolius, 홀아비꽃대는 다른 분류군들과 뚜렷하게 구분되었고 C. holostegius와 C. nervosus는 구별이 불가능하였다. 옥녀꽃대는 내부에 두 분류군이 존재할 수 있는 가능성이 제시되었으며, 옥녀꽃대의 변이체는 새로운 분류학적 위치를 설정하는 것이 타당하다고 판단된다. This study was carried out to clarify the taxonomic identity and relationships of subgenus Tricercandra included variant of C. fortunei in genus Chloranthus, which is based on external morphological, micromorphological, palynological and phylogenetical study. As a result of the external morphological study, C. angustifolius, C. japonicus, C. fortunei and variant of C. fortunei showed distinct differences in the taxa, but C. holostegius and C. nervosus were not distinguished. Also, in the principal component analyses, C. angustifolius, C. japonicus, C. fortunei and variant of C. fortunei were distinguished as an each independent group, but C. holostegius and C. nervosus were not distinguished because of an overlap. As a result of micromorphological study about leaf epidermis based on three taxa in Korea, stomatal apparatus of all taxa were confirmed anomocytic, stomata existed on abaxial surface. Size of epidermis cell and number of stomata/mm2 showed differences between the taxa. This result was confirmed statistically significant by analysis of variance. As a result of palynological study, all taxa were similar in the pollen size and shape, but C. japonicus was different C. fortunei and variant of C. fortunei on microstructure of surface. Also, variant of C. fortunei has apertures up to 9, which showed that it has one more aperture compared to other taxa. As a result of molecular phylogenetic study, subgenus Tricercandra and subgenus Chloranthus formed an independent clade in ITS region of nrDNA. In the subgenus Tricercandra, C. angustifolius formed sister group with C. fortunei in Korea, C. japonicus formed a clade independently, C. holostegius and C. nervosus were formed paraphyletic group. Variant of C. fortunei formed sister group with C. fortunei in China, however its was classified from independent subclade. In the result of combined three region of cpDNA, subgenus Chloranthus formed monophlyletic group. In the subgenus Tricercandra was different from result of ITS. Because of clade of C. fortunei in Korea as the basal group and sister group by other Chloranthus taxa, and an individual of C. nervosus formed same clade with subgenus Chloranthus. C. angustifolius formed sister group with variant of C. fortunei and C. fortunei in China. Also, the sequence variation of C. fortunei between Korea and China suggested the possibility of two taxa into C. fortunei. This tendency was confirmed by principal component analysis, and assumed that variant of C. fortunei putative was differentiated by C. fortunei in China. Therefore, in the subgenus Tricercandra, C. angustifolius and C. japonicus were clearly distincted, C. holostegius and C. nervosus were not distinguished. C. fortunei showed the possibility that two taxa can exist inside, and variant of C. fortunei is regarded as being appropriate for establishing new taxonomic position.

방사선치료 시 산란선 및 누설선에 의한 유효선량 평가

강종수 대구가톨릭대학교 2018 국내석사

During radiation therapy, the patient’s normal tissues are inevitably exposed to radiation out of the field. Exposure of normal tissues is caused by scattered and leakage radiation, which are called secondary radiation. Long-term epidemiological studies of patents who received radiation therapy have shown a higher incidence of radiation-induced cancer than non radiation therapy patients. In order to evaluate radiation-induced cancer that occurs after radiation therapy, it is necessary to confirm the level of exposure of normal tissues. The purpose of this study was to evaluate the effective dose by secondary radiation during the radiotherapy using the medical linear accelerator with the radio-photoluminescence glass dosimeter. The irradiation points were set at head, neck, chest, pelvis and doses were measured at three points except for the irradiation point. The effective doses were evaluated using tissue weighting factor suggested by ICRP-103. As a result of carrying out this study, when the head, neck, chest and pelvis were irradiated with 1 Gy, effective doses were estimated 37.06 mSv, 107.26 mSv, 242.32 mSv, 159.73 mSv respectively. Though the peripheral dose decreased drastically farther away from the treatment field, high levels of effective dose were assessed. Based on these results, efforts should be needed to reduce dose by secondary radiation exposure during radiation therapy.

農業協同組合會計의 改善方案에 對한 硏究

강종수 全北大學校 經營大學院 1994 국내석사

The purpose of accounting is to identify the managerial performance of an organization over a certain period of time as well as its financial condition at a centain point of time and thereby provide the people concerned with the useful, timely accounting information. In this process some criteria and procedures should be determined to help improve the reliability of accounting information, and thereby the trend of managerial performance and financial conditions of the organization will be made known to the public. According to the law of KAC, KAC aims ultimately to distribute to the balanced national economy by promoting the improvement of the economic, social positon of farmers and increasing the agricultural productivity through the independent cooperative organization of farmers. While the accounting system is very important to improve the effeciency of KAC's operations, the accounting system of KAC has been little reviewed so far. Under these circumstances, the roles of KAC and is business performances by sector are reviewed first, and then its accounting system is examined by each business sector. The changing process of the business accounting system is examined in focusing on the principle of accounting, and then the characteristics of the bank accounting system are reviewed. After the differences of both, the accounting system of business and that of KAC, are analyzed, the problems and its solutions of the accounting system of KAC are reviewed. The conclusions are as followed: 1. Comparative presentation of the formats between the balance sheet of KAC and finacial statement of business will promote user's understanding of the accounting system of KAC. 2. The sphere of business of KAC should be expanded with the diversified financial services. 3. An inventory of properties which is only a spcification of the balance sheet should be abandoned. 4. The cash flow chart should be prepared to help promote the understanding of fund flows. 5. In the law of KAC, the restraint on the use of the legal reserve should be reduced.

피로 수명을 고려한 항공기 날개 부품의 최적화에 관한 연구

강종수 慶尙大學校 大學院 2004 국내석사

As performance of aircraft depends on weight in aircraft, aircraft development engineers have made an effort to reduce the weight. Generally aluminum material which is light has been used to design aircraft. The wing structure is composed of a rib, spar and skin. The rib is connected with spar and skin by bolts. This report shows that a rib, which is part of main wing structure, can be optimized. MSC/NASTRAN which is widely used to analyze aircraft structure was used for stress analysis and i - SIGHT, a commercial optimization program was used to optimize the rib. The FEMFat, a commercial fatigue life program was used to calculate fatigue life. The same load and boundary condition at the initial FEModel was applied in the optimized FEModel. The rib should meet requirement of not only static stress but also fatigue life due to durability critical item. Comparing between the results of the initial rib and optimized rib, this report shows that weight can be reduced while maintaining the structural strength and fatigue life. By applying optimization in wing structure of aircraft, the capability of optimization was verified in designing aircraft structure.

효율적인 실시간 시뮬레이션을 위한 차량 다물체 동역학의 차체좌표 수식화

강종수 한양대학교 대학원 2016 국내박사

본 연구의 목적은 강체 및 유연체 다물체 차량 모델의 실시간 시뮬레이션을 위해 차체좌표계를 기준으로 암시적 적분방법(implicit integration method )을 제안하였다. 이를 위해 자코비안의 갱신없이 뉴턴적분방법을 적용하였으며, 운동방정식, 조인트 구속방정식 및 일반힘 방정식을 관성좌표계가 아닌 차체좌표계를 기준으로 수식화하였다. 대부분의 계산시간은 매 스텝마다 운동방정식과 구속방정식의 자코비안 행렬을 재생성하고 LU-분해법을 적용하는데 사용된다. 이러한 과정에서 계산시간을 줄이기 위해 새로운 수식들은 차체좌표계를 기준으로 계산되도록 함으로써 시스템 자코비안이 거의 일정하도록 수식화되었다. 이렇게 함으로써 자코비안의 갱신없이 암시적 적분을 위한 뉴턴 방법이 적용될 수 있는 것이다. 현가장치 같은 차량 부품과 차체는 상대적인 운동이 제한되어 거동이 작다는 개념에서 시작되었다. 그래서, 운동방정식, 조인트 구속방정식 그리고 일반힘 방정식들은 관성좌표계가 아닌 차체좌표계를 기준으로 수식화되었다. 또한, 유연체 모델 사이의 조인트와 힘들은 RBE(rigid body element)요소로 연결되므로 유연체 다물체 차량 모델의 방정식도 강체 다물체 차량 모델의 방정식과 동일하게 적용될 수 있다. 결과적으로, 초기 자코비안은 갱신없이 시뮬레이션 동안 계속 사용됨으로써 계산시간을 많이 줄일 수 있다. 3.5 GHz PC에서 Lane-change, J-turn 및 Bump-pass 3가지 조건에 대해 시뮬레이션을 수행한 결과 제안방법의 강체 모델 및 유연체 모델의 해석시간은 기존방법 대비 각각 약 35%와 약 23% 밖에 소요되지 않았다. 하지만, 해석결과는 기존방법과 제안방법이 차이가 없었다.