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송철규,이영묵 대한의용생체공학회 1997 의공학회지 Vol.18 No.2
Endoscopy has become a crucial diagnostic and therapeutic procedure in clinical areas. Over the past three years, we have developed a computerized system to record and store clinical data pertaining to endoscopic surgery of laparascopic cholecystectomy, pelviscopic endometriosis, and surgical arthroscopy. In this study, we developed a computer system, which is composed of a frame yabber, a sound board, a VCR control board, a LAN card and EDMS(endoscopic data management software. Also, computer system has controled peripheral instruments such as a color video printer, a video cassette recorder, and endoscopic input/output signals(image and doctor's comment). Digital endoscopic data management system is based on open architecture and a set of widely available industry standards, namely: windows 3.1 as a operating system, TCP/IP as a network protocol and a time sequence based database that handles both images and doctor's cotnments. For the purpose of data storage, we used MOD and CD-R. Digital endoscopic system was designed to be able to store, recreate, change, and compress signals and medical images.
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이상민,송철규,이영묵,김원기 대한의용생체공학회 1997 의공학회지 Vol.18 No.4
청력장애인이 전화상의 말에 대한 청취력을 향상시킬수 있는 보청기능이 있는 전화기를 개발하였다. 최근 청력장애인이 늘어나고 있으며 생산자로서의 사회참여 욕구 또한 늘어나고 있는데 이들은 자신의 핸디캡을 메워줄 보조기기를 강력히 원하고 있다. 보청기능 전화기는 음성으로써 외부 정보를 획득할 수 있는 기본적인 통신 보조기기의 한 형태이다. 본 연구팀은 청력장애인의 청력특성을 분석하고 전화기에 청력 보상법을 적용함으로써 보청기능이 있는 새로운 모델의 전화기를 개발하였고 3가지 분야의 시험(전기적 시험, 단어 인지도 시험, 사용자 시험)을 수행하여 이 전화기의 유용성을 평가하였다. 새 전화기는 4개의 대역통과필터를 가지고 있으며 각 밴드의 중심주파수는 전화라인의 특성과 심리음향학적인 특성을 고려하여 500, 1000, 2000, 3000 Hz로 설정하였다. 청력장애인은 전화기의 증폭특성을 자신의 청력에 맞도록 피팅(fitting)할 수 있다. 즉 자신의 손실된 청력을 잘 보상하도록 4개 필터밴드에 대한 볼륨조절을 개별적으로 조정할 수 있다. 전화기의 전체 이득은 250~32000Hz 대역내에서 20㏈ 이상이다. 시험결과 새 모델의 전화기가 기존의 전화기보다 청력장애인의 전화음성 이해도를 향상 시킨다고 증명되었다. 향후 측음 및 잡음 억제, 주파수 대역분리, 청력패턴 보상과 심리음향적 라우드니스(loudness)보상에 대한 연구가 필요하며 공학과 임상 분야에서의 청력장애인의 언어 이지특성 연구를 통하여 더욱 발전된 전화기가 개발될 수 있다고 판단된다. We developed a new hearing aid telephone which helps the hearing impaired person to improve the listening ability of telephone speech. Recently, the hearing impaired person and the elderly who has hearing loss have been continuously increased and their desire for participating society as a producer has been increased also. So they strong1y want the hearing aid devices which make compensation fortheir handicap. The hearing aid telephone is one of the basic aid devices that helps the hearing impaired to communicate well with other poeple and to acquire easily useful information through the phone. We analyze the hearing ability of the hearing impaired, design the new model of the hearing aid telephone and test the telephone in three fields-electrical, word perception, user test. Our new tolephone has lour band pass filter channels and the center frequencies of these filters are 500, 1000, 2000, 3000Hz which are considered psychoacoustic factors and telephone line characteristics. The hearing impaired can adjust the total gain characteristics of receiving sound to his hearing ability by setting four volumes in the telelphone. This procedure is called fitting which is a very important factor for the hearing impaired to take meaning of speech. The total gain of this telephone is over 20dB from 250Hz to 3200Hz range. From the results of the tests we certify that our new model is better for the hearing impaired to understand the meaning or telephone speech than the old general models. The next step of developing the hearing aid telephone is to study about compressing sidetone and noise, dividing frequency bands, selecting hearing aid pattern and compensating psychoacoustic loudness. we expect that the advanced hearing aid telephone can be developed by the research about speech perception characteristics of the hearing impaired in engineering and clinical side.
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Study on Accounting Audit System in Vietnam-Focusing on Measures taken by Korean Companies-
서정화,서정우,이영묵 한국세무학회 2021 세무와 회계저널 Vol.22 No.1
Korea and Vietnam have formed a diplomatic relationship since 1992 and have exchanged in many political, cultural, tourism and economic fields to date. South Korean companies are expanding into Vietnam continuously, and the amount of investment each year is increasing. However, Vietnam has not yet completed the auditing system like Korea. It is assumed that Korean companies that have entered Vietnam need to obtain appropriate information from the Vietnamese audit system. Vietnam must receive an external audit from all independent accounting firms and submit an audit report after the end of the fiscal year under Article 29, Paragraph 3 of the 2015 Accounting Law(LuậtKếtoán 2015). South Korea has enforced a strict accounting audit system by law, such as the law on external audits of corporations. However, various problems can occur in Vietnam due to differences between Korea and other social cultures. In particular, since many Korean companies have set up in Vietnam, an erroneous accounting audit system can cause corporate losses. When a Korean company has entered Vietnam, when it conducts an audit with a Vietnamese accounting corporation, it needs to move in the right direction in properly displaying the company’s financial condition and management results. When a company that has expanded into Vietnam conducts accounting audit work with a small accounting corporation, it is necessary to request the preparation of internal guidelines so that the effectiveness of quality management supervision can be enhanced. And it is necessary to request the official release of the results of quality control supervision and improvement recommendations. Along with this, it is necessary to violate the provisions of the Audit Law and strengthen the discipline of individuals and organizations. Companies that have entered Vietnam need to correctly judge the phenomenon of reducing audit costs. Accounting work to accurately determine and comply with the standardized audit fee range that takes into account the customer’s asset size, type of industry, and the expertise of the auditors to be announced as announced by the Vietnamese Ministry of Finance (BộTàichính (ViệtNam)) Should be selected. Korea and Vietnam have formed a diplomatic relationship since 1992 and have exchanged in many political, cultural, tourism and economic fields to date. South Korean companies are expanding into Vietnam continuously, and the amount of investment each year is increasing. However, Vietnam has not yet completed the auditing system like Korea. It is assumed that Korean companies that have entered Vietnam need to obtain appropriate information from the Vietnamese audit system. Vietnam must receive an external audit from all independent accounting firms and submit an audit report after the end of the fiscal year under Article 29, Paragraph 3 of the 2015 Accounting Law(LuậtKếtoán 2015). South Korea has enforced a strict accounting audit system by law, such as the law on external audits of corporations. However, various problems can occur in Vietnam due to differences between Korea and other social cultures. In particular, since many Korean companies have set up in Vietnam, an erroneous accounting audit system can cause corporate losses. When a Korean company has entered Vietnam, when it conducts an audit with a Vietnamese accounting corporation, it needs to move in the right direction in properly displaying the company’s financial condition and management results. When a company that has expanded into Vietnam conducts accounting audit work with a small accounting corporation, it is necessary to request the preparation of internal guidelines so that the effectiveness of quality management supervision can be enhanced.And it is necessary to request the official release of the results of quality control supervision and improvement recommendations. Along with this, it is necessary to violate the provisions of the Audit Law and strengthen the discipline of individuals and organizations. Companies that have entered Vietnam need to correctly judge the phenomenon of reducing audit costs. Accounting work to accurately determine and comply with the standardized audit fee range that takes into account the customer’s asset size, type of industry, and the expertise of the auditors to be announced as announced by the Vietnamese Ministry of Finance (BộTàichính (ViệtNam)) Should be selected.
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