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이우창 군산대학교 지역개발연구소 2000 地域開發硏究 Vol.12 No.-
According to literature review the pros of asset revaluation can be summarized as follows. Asset revaluations reflect management's attempt to comply with the requirement of company law that financial statement present "true and fair view"; asset revaluation lower the debt-to-equity ratio, loosen debt constraints, and enhance financial flexibility; asset revaluations lower the return on assets and hence exposure to labor unions, price control administrators, and authorities. In the other hand, asset revaluation has various practical problems regarding true value of accounting numbers as follow: Accounting numbers can be manipulated by managers. Total is not meaningful. This is because some of the numbers valued current market value but others are not. Revaluation reserve limits dividend policy. In Korea, asset revaluation is articulated in law and firms just follow the law. Therefore, in reality, asset revaluation is not accounting standards. Asset revaluation in Korea originated in 1958 after Korean civil war. The purpose of revaluation regulation was to improve capital structure of Korean corporations. Currently Korean asset revaluation law expires at the end year 2000.
딥러닝 기반 폴리에스터 섬유의 염색색상 결과예측 모형 개발
이우창,손현식,이충권 (사)한국스마트미디어학회 2022 스마트미디어저널 Vol.11 No.3
Due to the unique recipes and processes of each company, not only differences among the results of dyeing textile materials exist but they are also difficult to predict. This study attempted to develop a color prediction model based on deep learning to optimize color realization in the dyeing process. For this purpose, deep learning-based models such as multilayer perceptron, CNN and LSTM models were selected. Three forecasting models were trained by collecting a total of 376 data sets. The three predictive models were compared and analyzed using the cross-validation method. The mean of the CMC (2:1) color difference for the prediction results of the LSTM model was found to be the best. 섬유 소재의 염색은 기업별로 고유의 레시피와 공정으로 인하여 결과물 간의 차이가 존재할 뿐만 아니라 예측하기도 어려운 실정이다. 본 연구는 염색 공정에서의 색상구현 최적화를 위해 딥러닝 기반의 예측 모형을 개발하고자 시도되었다. 이를 위하여 딥러닝 기반 모형인 다층퍼셉트론, CNN 그리고 LSTM 모형을 선정하였다. 총 376건의 데이터 세트를 수집하여 3개의 예측 모형을 학습시켰다. 교차검증 방법을 이용하여 3개의 예측 모형에 대해 비교 및 분석하였다. LSTM 모형의 예측 결과에 대한 CMC(2:1) 색차의 평균이 가장 우수한 것으로 나타났다.
개구가 어려운 소아에서 성인 및 소아용 굴곡성 기관지경 두가지를 이용한 경비 기관내 삽관 : 증례 보고 A case report
이우창,구본녀,김기준,민경태,박윤곤,박형식,유대현 대한마취과학회 2002 Korean Journal of Anesthesiology Vol.43 No.6
We present two pediatric patients, one with Pierre Robin syndrome and one with temporomandibular joint ankylosis with limited mouth opening. They had historical and physical evidence of airway obstruction, difficult feeding, and sleep disturbance. They were scheduled for oromaxillofacial surgery. In each case, two different-sized fiberotic bonchoscopes were used for nasotracheal intubation. After loss of consciousness following an IV injection of ketamine or inhalation of sevoflurane while maintaining spontaneous respiration, 10% lidocaine was sprayed into one nostril. Following insertion of a 60 cm Olympus LF-2 fiberoptic bronchoscope (OD: 3.8 mm) through the same nostril without tube placement, the vocal cords were visualized and topical anesthesia of the larynx was achieved by spraying 2% lidocaine through the biopsy channel. Thirty seconds later, the bronchoscope was passed into the trachea and 2% lidocaine was sprayed intratracheally. Then, the bronchoscope was withdrawn. An endotracheal tube was advanced through the same nostril and positioned in the nasopharunx and the ultrathin fiberoptic bronchoscope (OD: 2.2 mm) was threaded through the tube. There was neither a cough nor laryngeal spasm during advancement of the tube into the trachea. Extubation was performed without compromise in the operating room. The patients were discharged uneventfully. (Korean J Anesthesiol 2002; 43: 759~799)
李禹昌 군산대학교 1993 群山水産專門大學 硏究報告 Vol.27 No.1
The flexible manufacturing system(FMS)is the latest application of computer control to automate batch production manufacturing. It is the newest step in a long line of progressive innovations to raise the productivity parts of industry. A FMS can be defined as a computer-controlled configuration of semi-independent work stations connected by automated material handling systems designed to efficiently manufactured more than one kind of part at low to medium volumes. Manufacturing system is developed rapidly from fixed automation of mass production to flexible automation of cutstom and small batch production is a potent influence at the almost all parts of management. Repeatedly speaking, it influences production management, research and development, managerial accounting and financial management. The characteristic of cost and basic problem of cost accounting in FMS which is accomplished factory automation are studied in this paper.