확장성과 효율성 고려한 DDS 참여자 디스커버리 기법

권기정,유용덕,최훈,Kwon, Ki-Jung,You, Yong-Duck,Choi, Hoon 한국정보통신학회 2009 한국정보통신학회논문지 Vol.13 No.7

The DDS (Data Distribution Service) is a data-centric communication technology that provides an efficient communication service that supports a dynamic plug & play through an automatic setting of participants' location information for each data (Topic) by using DDS discovery technique. This paper proposes the hierarchical-structured DDS discovery technique (SPDP-TBF) suitable for the large-scale distributed systems by comparing and analyzing the existing DDS discovery techniques in terms of performance and problem areas. The proposed SPDP-TBF performs the periodic discovery of the involved participants only by having separate hierarchical managers which take charge of the registration and search (of participants) so that a participant sends its information to the related participants only, and it enhances the effectiveness of the message transfer. Moreover, the proposed SPDP-TBF provides the improved scalability by performing the hierarchical discovery through hierarchical manager nodes so that it can be applied to the large-scale distributed system. DDS(Data Distribution Service)는 데이터 중심의 통신 기술로서 DDS 디스커버리(discovery) 기법을 이용하여 각 데이터(토픽: Topic)에 대한 참여자의 위치정보 자동설정을 통해 참여자의 동적 플러그 앤 플레이를 지원하는 효율적인 통신 서비스를 제공한다. 본 논문에서는 기존 DDS 디스커버리 기법들의 성능 및 문제점들을 비교 및 분석하여 대규모 분산시스템에 적합한 계층적 구조 기반의 DDS 디스커버리 기법(SPDP-TBF)을 제안한다. 제안하는 SPDP-TBF 기법은 등록/검색을 담당하는 별도의 계층별 관리자들을 두어 연관된 참여자들만의 주기적인 디스커버리를 수행함으로써 참여자 정보를 관계된 참여자에게만 전송하여 메시지 전송의 효율성을 높이며, 나아가 계층별 관리자 노드를 통해 계층적 디스커버리를 수행함으로써 대규모 분산시스템에도 적용할 수 있는 높은 확장성을 제공할 수 있다.

한-중FTA대비 국내 육우산업 가격경쟁력 비교 : 중국 베이징, 상하이 시장조사를 중심으로

권기정,서효동,장선식,박지현,Kwon, Ki Jung,Seo, Hyo Dong,Jang, Sun Sik,Park, Ji Hyun 한국벤처창업학회 2014 벤처창업연구 Vol.9 No.5

Recently, the Chinese beef consumption market has faced a sudden surge. With China's beef imports reaching $1.33 billion in 2013, the global market closely monitors China's rising consumption of beef. Because there have been no exports of Korean beef (Hanwoo) to China previously, the negative effects of opening of beef market between South Korea and China are speculated as the South Korean government advances FTA negotiations further with China. In order to prepare for the opening of beef market between the two nations and to understand Hanwoo's export competitiveness, our research team conducted a market research on beef price and quality in Beijing and Shanghai. Based on our research, we deduced the price of Hanwoo and analyzed the price competitiveness of Hanwoo in the emerging Chinese beef market. Based on the market research, the price competitiveness of Hanwoo's topside/inside, rib and loin are well-positioned compared to Chinese and imported high-end beef group in Beijing and Shanghai market. Specifically, the price competitiveness of Hanwoo's topside/inside and loin are dominant in Beijing while that of rib and loin are dominant in Shanghai.

방사선 조사선량에 따른 백서 악하선의 caspase-3 발현양상

권기정,최용석,황의환,이상래,고광준,Kwon Ki-Jeong,Choi Yong-Suk,Hwang Eui-Hwan,Lee Sang-Rae,Koh Kwang-Joon 대한영상치의학회 2006 Imaging Science in Dentistry Vol.36 No.1

Purpose : To investigate the caspase-3 expression in the acinar and ductal cells of rat submandibular glands after the irradiation of various doses. Materials and Methods : The male Sprague-Dawley rats weighing approximately 250 gm were used for this study. The experimental group was irradiated with a single absorbed dose of 2, 5, 10, and 15 Gy on the head and neck region. The rats were sacrificed on the 1st, 3rd, 7th, 14th, 21 st, and 28th day after irradiation. The specimens including the submandibular gland were sectioned and observed using histopathological and immunohistochemical methods. Results : The local destruction of the acinar and ductal cells and the karyopyknotic nuclei of the acinar cells were observed in the 2 Gy and 5 Gy irradiation groups later than in the 10 Gy and 15 Gy irradiation groups. And the expression of caspase-3 was prominent only in the ductal cells in the 2 Gy and 5 Gy irradiation groups. Conclusion : This experiment suggests that radiation-induced apoptosis in the ductal cells of rat submandibular glands was induced by a low dose radiation associated with the activation of caspase-3 and radiation-induced necrosis was induced by a high dose radiation.

디지털방사선촬영술을 이용한 인접면 치아우식증 진단에 관한 실험적 연구

권기정,황의환,이상래,Kwon Ki Jeong,Hwang Eui-Hwan,Lee Sang Rae 대한영상치의학회 1994 Imaging Science in Dentistry Vol.24 No.1

The purposes of this study were clinical comparison and evaluation between digital radiography and conventional radiography for the detection of artificial interproximal caries. Four freshly extracted, unrestored posterior teeth were obtained and caries was simulated by drilling semicircled defects with variable size at the interproximal surface of each tooth. The experiments were performed with IBM-PC/32 bit-DX compatible, video camera(VM-S8200, Hitachi Co., Japan), and color monitor(Multisync 3D, NEC, Japan). Sylvia Image Capture Board for the ADC(analog to digital converter) was used, and spatial resolution was 512 × 480 with 256 gray levels. The obtained results were as follows: 1. At the condition of under exposure, the radiographs were superior to the digital images in readability. Also, as the size of the artificial lesion was increased, readability of the radiographs was elevated. 2. The digital images were superior to the radiographs in readability especially under over exsposure. 3. As the exposure time and size of lesion was increased, the gray level of region of interest of the digital image was decreased proportionally. 4. As the F-value of average gray level of region of interest at individual exposure time and size of lesion, gray level of the all lesion sizes was decreased in comparison with that of the normal enamel.

교정치료 전 환자의 측두하악관절에 관한 방사선학적 연구

권기정,Kwon Ki-Jeong 대한영상치의학회 2001 Imaging Science in Dentistry Vol.31 No.4

Purpose : To determine whether there is a relationship between abnormal temporomandibular joint radiographic findings and age or gender in a sample of preorthodontic patients. Materials and Methods : Individualized corrected sagittal tomographs of 188 temporomandibular joints in 94 preorthodontic patients, aged 11 to 29 years, were taken and viewed by an observer blinded to clinical records. The study population was divided into 2 aged groups (11-15 years and 16-29 years) for comparative purposes. Temporomandibular joint radiographic findings were classified as normal or abnormal. Results: There was no difference in ratio of abnormal to normal findings between the both aged groups. The frequency of osseous abnormalities was similar with that of abnormalities of condylar position. Abnormalities in CP and JS were most frequent in all aged groups. Conclusion : There is no significant difference between ages or genders for temporomandibular joint radiographic abnormalities.

건물 에너지 모니터링과 공간정보 시각화를 이용한 에너지 통합 운영시스템 개발 방안 제안 - 세종시 첫마을 공공건물을 대상으로 한 시스템 구축 사례 -

권기정,이동환,차기춘,박승희,Kwon, KeeJung,Lee, DongHwan,Cha, KiChun,Park, SeungHee 한국BIM학회 2014 KIBIM Magazine Vol.4 No.1

This research and project is going on the Korean government. The objective of project is that developing total energy management solution. So, this paper is going to introduce a proposal that energy total operating system development using spatial information visualization and energy monitoring. It could efficiently operate the building energy wirelessly controling cooling/heating, lighting, air-conditioning and geothermal system. The metering data is collected to total database. The data is linked to BAS gateway, which is connected the device by the standard protocol.

광고선전비의 다기간 가치관련성 분석 (pp.129-154)

권기정(Kwon Gee-Jung) 한국국제회계학회 2009 국제회계연구 Vol.0 No.26

이 연구에서는 우리 나라 상장기업을 대상으로 광고선전비가 미래 여러 기간에 걸쳐 기업가치와 관련성이 있는지를 검증하였다. 이를 위해 본 연구에서는 선행연구의 검토를 통하여 가설설정 및 연구모형을 구축하고 한국거래소에 상장된 기업의 재무제표 자료를 이용하여 실증분석하였다. 실증분석 결과 먼저 당해연도의 광고선전비와 기업가치간의 관련성 분석에서는 모든 개별연도에서 광고선전비가 기업가치 증대에 정(+)의 영향을 미치는 것으로 나타났다. 또한 미래 다기간 동안의 기업가치 관련성을 분석한 결과, 광고선전비는 최소 1년에서 최장 9년 후의 미래 여러 기간에 걸쳐 기업가치에 불연속적이고, 불규칙적인 영향을 미치는 것으로 나타났다. 본 연구에서의 분석 결과는 기업의 광고선전비가 손익계산서상의 당기 비용으로만 인식해야 요인이 아니라, 미래 여러 기간에 걸쳐 현금흐름을 창출할 수 있는 잠재력을 가진 대차대조표상의 자산으로서도 인식되어야 할 필요성이 있다는 논의의 단초를 제공하고 있다. Accounting for advertising expenditure is an open issue. The Korean Accounting Standards mandates that all advertising expenditure must be expensed. But if advertising expenditure has the characteristics of assets(ability of future potential cash flows), this treatment of Korean Accounting Standards can be changed. This paper empirically examines the time lag value relevance of advertising expenditure on firm's productivity over the period of 1996-2006 in Korean stock markets. Through the empirical analysis this paper tests whether advertising expenditure has an effect on the future potential of cash flows. Empirical results of this paper support hypothesis 1 [Advertising expenditure has an effect on firms' productivity] and hypothesis 2[Advertising expenditure has an time lag effect on firms's future productivity]. Especially the results show that advertising expenditure has an effect on firm's productivity and the time lag interval is from 1 to 9 years. This results confirm that advertising expenditure can be an asset which has the potential of firm's future cash flows.

이라크 재건시장 전망과 진출 방안

권기정 ( Gee Jung Kwon ) 국제지역학회 2006 국제지역연구 Vol.10 No.3

This paper reviews current iraq`s political and economical environment and suggests the policy options how to make inroad into iraq reconstruction markets to the Korean government, enterprises, and engineers. In this paper we suggests following policies and advice to the Korean government, enterprises, and engineers; The Korean government should take following policies ; First, Korean government should give an support to iraq government and civilian in the social and cultural dimensions. Second, the Korean government should aid Korean enterprises and engineers in the business and security dimensions to make inroad into iraq construction markets. This paper is giving following advice to Korean enterprises; First, Korean enterprises should have the indomitable pioneer spirit. Second, they should make friendship with iraq enterprise and civilian. Third, they should make a closer alignment with multinational enterprise. Forth, they should make network with Korean enterprises which making its way into iraq construction markets. The Korean engineers should take following advice; First, Korean engineers who branching out into iraq should pay attention to their personal securities. Second, they should promote close friendship with iraq civilian.

조세회피와 내부현금흐름 간의 관련성 분석

권기정(Kwon Gee-Jung) 한국국제회계학회 2024 국제회계연구 Vol.- No.114

[연구목적] 본 연구는 조세회피가 기업 내부현금흐름에 미치는 영향을 검증하고자 하였으며, 특히 조세회피의 수준에 따라 조세회피와 내부현금흐름 간의 관련성이 어떻게 변화하는지에 대해 분석하였다.<BR/>[연구방법] 본 연구에서는 조세회피와 기업 내부현금흐름 간에 비선형적인 양방향의 관련성이 존재할 것으로 예측하였다. 즉 조세회피 활동이 일정한 임계수준에 도달하기 전까지는 기업 내부현금흐름의 증가 가져오게 되지만, 그 정도가 지나치게 공격적으로 될 때 조세회피로 인한 내부현금흐름의 증가보다 적발 시 가산세나 벌과금, 그리고 사회적 평판이나 이미지 저하 등과 같은 비조세적 비용으로 인한 현금유출의 증가가 더 커지게 되므로 내부현금흐름의 감소를 초래할 으로 예측하였다.<BR/>본 연구의 표본기업은 2000년부터 2021년까지 우리나라 자본시장에 상장된 기업을 대상으로 하였다. 실증분석모형에서는 기업 내부현금흐름을 종속변수로 하고 조세회피(BTD, DDBTD)를 주요독립변수로 활용하였으며, 최대주주지분율, 무형자산집약도, 기부금, 기업규모, 매출액성장률, 부채비율, 영업현금흐름, 기업연령 등을 통제변수로 설정한 분석모형을 설계하였다.<BR/>[연구결과] 우리나라 자본시장에 소속된 기업의 조세회피 활동은 기업 내부현금흐름의 증가와 유의한 관련성이 있으며, 이러한 관련성의 형태는 일방향(선형)이 아니라 양방향(비선형)적인 구조로 되어 있다는 증거를 보여준다. 이것은 기업의 조세회피 활동이 일정 한도 이하일 경우 기업 내부현금흐름은 증가하지만, 조세회피 활동이 일정한 수준을 넘어서 과도할 경우 기업 내부현금흐름에 미치는 영향이 미미하거나 감소할 수 있다는 것을 의미한다.<BR/>[연구의 시사점] 본 연구는 선행연구를 바탕으로 조세회피와 내부현금흐름 간의 관련성 형태를 규명함으로써 기업의 조세회피 행위에 대한 새로운 시각을 제공할 것으로 기대하며, 자본시장 연구에서 선형 편의를 최소화하고 비선형적 관계의 가능성도 열어두어야 함을 시사한다고 할 수 있다. [Purpose] The purpose of this study is to verify the impact of tax avoidance on corporate internal cash flow. In particular, this study aims to analyze how the relationship between tax avoidance and internal cash flow changes depending on the level of tax avoidance. <BR/>[Methodology] This study assumed that a non-linear, two-way relationship may exist between tax avoidance and corporate internal cash flow. In other words, until tax avoidance activities reach a certain critical level, it will lead to an increase in the company's internal cash flow, but when the level exceeds a certain level and becomes overly aggressive, the increased internal cash flow due to tax avoidance will be greater than the increased internal cash flow. It is predicted that the increase in cash outflow due to non-tax costs such as fines and deterioration of social reputation or image will increase, resulting in a decrease in internal cash flow.<BR/>The sample companies in this study are those listed on the Korean capital market from 2000 to 2021. In the empirical analysis model, the company's internal cash flow is used as the dependent variable and tax avoidance (BTD, DDBTD) is used as the main independent variable, including the largest shareholder's equity ratio, intangible asset intensity, donations, company size, sales growth rate, debt ratio, and operating cash. We designed an analysis model that set flow, company age, etc. as control variables.<BR/>[Findings] Evidence that the tax avoidance activities of companies in the Korean capital market are significantly related to the increase in the company's internal cash flow, and that this relationship has a two-way (non-linear) structure, not a one-way (linear) structure. shows. This means that when a company's tax avoidance activities are below a certain limit, the company's internal cash flow increases, but when tax avoidance activities exceed a certain level and are excessive, the impact on the company's internal cash flow may be minimal or reduced.<BR/>[Implications] Based on previous studies, this study is expected to provide a new perspective on corporate tax avoidance behavior by identifying the form of relationship between tax avoidance and internal cash flow, and linear bias in capital market research is expected to be This can be said to suggest that we need to minimize it and leave open the possibility of non-linear relationships.

시장, 기업규모, 기술수준에 따른 연구개발투자와 내부현금흐름간의 관련성 분석

권기정(Kwon, Gee-Jung),김진수(Kim, Jin-Soo) 대한회계학회 2010 대한회계학회 학술대회논문집 Vol.2010 No.1

This paper empirically examines the relationship between R&D investment and Internal cash flows over the period from 1999-2008 in the Korea Securities Market and Kosdaq Market. Especially, this paper splits sample firms into several groups by markets, firm size, and technology level. Through this empirical research we can test whether internal cash flows can promote R&D expenditure. Empirical result shows that internal cash flows are the main source of R&D investment. It also reveals that the relationship between internal cash flows and R&D investment differs according to markets, firm size, and technology level. The results of this paper may help government and financial regulator planning R&D financing in the Korean financial markets.