임도 절토비탈면의 식생천이 -충청도를 중심으로-

이미정 ( Lee Mi Jeong ),송호경 ( Song Ho Gyeong ),이준우 ( Lee Jun U ),전권석 ( Jeon Gwon Seog ),김효정 ( Kim Hyo Jeong ),정도현 ( Jeong Do Hyeon ) 한국산림과학회 2003 한국산림과학회지 Vol.92 No.4

This study was carried out to select proper species for early stage replantation in forest road cut-slope. From one to fifteen year elapsed forest roads in four regional areas of Chungchung-do, sample plots were selected, and their vegetations and environmental factors were investigated. Invaded species with high frequency ordered Lespedeza bicolor, Rubus crataegifolius, Pueraria thunbergiana, Lysimachia clethroides, Pinus densiflora, Youngia denticulata, Patrinia villosa, and Spodiopogon sibiricus. North cut-slope have the highest value of invaded species number and plant coverage, and so, north aspect cuould be best for plant invasion. According to ordination, distribution of species was influenced by elapsed year and cut-slope aspect. Dactylis glomerata, Eragrostis curvula, Lespedeza bicolor, Lespedeza cuneate, Amorpha fruticosa, Patrinia scabiosaefolia, Artemisia princeps var. orienfalis, Miscanthus sinensis, and Pinus densiflora were considered as proper species for replantation at south slope. Lolium perenne, Dactylis glomerata, Eragrostis curvula, Lespedeza bicolor, Lespedeza cuneata, Amorpha fruticosa, Pueraria thunbergiana, Carex humitis, Patrinia scabiosaefolia, Artemisia princeps var. orientalis, Artemisia keiskeana, Clematis apiifolia, Zanthoxylum schinifolium, Rhus chinensis, Rubus crataegifolius, Rhododendron mucronulatum, Weigela subsessilis, and Pinus densiflora were considered as proper species for replantation at north slope. Sowing herbs(Eragrostis curvula, Lolium perenne, Dactylis glomerata) that were seeded in early stage have changed into invasive herbs, parachute shrubs, and gravitative trees. Naturalized plants(Eragrostis curvula, Dactylis glomerata) that were seeded excessively in early stage have disturbed ecological succession in forest road cut-slope.

임도사면의 생태적 녹화를 위한 자생식물 선정 - 강원도지역 임도를 중심으로 -

이미정 ( Lee Mi Jeong ),이준우 ( Lee Jun U ),전권석 ( Jeon Gwon Seog ),김효정 ( Kim Hyo Jeong ),최윤호 ( Choe Yun Ho ),정도현 ( Jeong Do Hyeon ),송호경 ( Song Ho Gyeong ) 한국환경복원기술학회 2003 한국환경복원기술학회지 Vol.6 No.4

변형적 Carpentier 방법에 의한 Ebstein 기형의 수술적 교정 -1 례 보고-

이건,김웅한,이창하,나찬영,정윤섭,정도현,김수철,이영탁,김종환,홍승록,박영관,Lee, Gun,Kim, Woong-Han,Lee, Chang-Ha,Na, Chan-Young,Jeong, Yoon-Seop,Jeong, Do-Hyun,Kim, Soo-Cheol,Lee, Young-Tak,Kim, Chong-Whan,Kim, Sung-Nok,Park, Young- 대한흉부심장혈관외과학회 1998 Journal of Chest Surgery (J Chest Surg) Vol.31 No.2

Ebstein 기형은 복잡 심기형중 하나로 치료 또한 비정상적인 삼첨판막의 교정 또는 판막치환 등으로 방법이 다양하다. 이질환의 병리소견은 삼첨판의 중격엽과 후엽이 하방전위되어서 심방화된 심실을 형성하는 것으로 수술적 목표는 삼첨판의 기능이상을 교정하고 심방화된 우심실을 주름성형하는 것이다. 본원에서는 매우 심한 삼첨판막 폐쇄 부전증이 동반된 Carpentier type A의 Ebstein기형으로 진단된 12개월된 여아에 대해 심방화된 우심실을 수직방향으로 주름성형하고 판막을 새로이 형성된 판륜에 재부착시키는 이른바 변형적 Carpentier방법으로 성공적으로 수술하였다. 수술후 환아는 심장의 크기가 매우 줄어들었고 심초음파상 미미한 정도의 삼첨판 폐쇄부전증만 남아 술후 14일째 퇴원하였다. Ebstein's anomaly is a complex malformation that can be treated by various surgical techniques, either repair or replacement of the abnormal tricuspid valve, with variable results. The essence of the malformation is the downward displacement of the septal and posterior leaflets into the ventricle, resulting in the formation of an atrialized portion of the right ventricle. The aim of surgical repair is to correct the tricuspid valve dysfunction and to plicate the atrialized portion of the right ventricle A 12-months old female was admitted with the diagnosis of Carpentier type A of Ebstein's anomaly with severe tricuspid regurgitation. She successfully underwent operation with vertical plication of right ventricle and reimplantation of tricuspid leaflets. Postoperatively cardiac size was significantly reduced and tricuspid regurgitation was trivial in echocardiography. She was diacharged the 14th postoperative day.

확률조건의 근사화를 통한 효율적인 강건 최적설계 기법의 개발

정도현,이병채,Jeong, Do-Hyeon,Lee, Byeong-Chae 대한기계학회 2000 大韓機械學會論文集A Vol.24 No.12

Alternative formulation is presented for robust optimization problems and an efficient computational scheme for reliability estimation is proposed. Both design variables and design parameters considered as random variables about their nominal values. To ensure the robustness of objective performance a new cost function bounding the performance and a new constraint limiting the performance variation are introduced. The constraint variations are regulated by considering the probability of feasibility. Each probability constraint is transformed into a sub-optimization problem and then is resolved with the modified advanced first order second moment(AFOSM) method for computational efficiency. The proposed robust optimization method has advantages that the mean value and the variation of the performance function are controlled simultaneously and the second order sensitivity information is not required even in case of gradient based optimization. The suggested method is examined by solving three examples and the results are compared with those for deterministic case and those available in literature.

기계 구조의 강건 설계를 위한 최적화 기법의 개발

정도현,이병채,Jeong, Do-Hyeon,Lee, Byeong-Chae 대한기계학회 2000 大韓機械學會論文集A Vol.24 No.1

In order to reduce the variation effects of uncertainties in the engineering environments, new robust optimization method, which considers the uncertainties in design process, is proposed. Both design variables and system parameters are considered as random variables about their nominal values. To ensure the robustness of performance function, a new objective is set to minimize the variance of that function. Constraint variations are handled by introducing probability constraints. Probability constraints are solved by the advanced first order second moment (AFOSM) method based on the reliability theory. The proposed robust optimization method has an advantage that the second derivatives of the constraints are not required. The suggested method is examined by solving three examples and the results are compared with those for deterministic case and those available in literature.

수종 생약에 의한 Lens Aldose Reductase의 억제

정도래,박웅양,이승호,이경순,노재섭,Jeong, Do-Rae,Park, Woong-Yang,Lee, Seung-Ho,Lee, Kyong-Soon,Ro, Jai-Seup 한국생약학회 1993 생약학회지 Vol.24 No.1

To search for inhibitory activities for lens aldose reductase, twenty two medicinal plants were tested by the method of bovine lens aldose reductase inhibition test. In this test Rubia akane(68%), Artemisia selengensis(61%), Lespedeza cuneata (58%), Ligustrum lucidum(58%), Viola patrinii(58%) extracts were shown to have aldose reductase inhibitory activity. From the radix of Rubia akane, $2-methyl-1,\;3,\;6-trihydroxy-9,\;10-anthraquinone-3-O-(6'-O-acetyl)-{\alpha}-rhamnosyl-(1{\rightarrow}2)-{\beta}-D-glucoside$ was isolated and the $IC_{50}$ of this compound in the aldose reductase inhibition test was about $1.2{\times}10^{-6}M$.

부 최적화 문제의 근사적인 계산을 통한 신뢰도 최적설계 방범의 효율개선

정도현,이병채,Jeong, Do-Hyeon,Lee, Byeong-Chae 대한기계학회 2001 大韓機械學會論文集A Vol.25 No.10

Alternative computational scheme is presented fur reliability based optimal design using a modified advanced first order second moment (AFOSH) method. Both design variables and design parameters are considered as random variables about their nominal values. Each probability constraint is transformed into a sub -optimization problem and then is resolved with the modified Hasofer- Lind-Rackwitz-Fiessler (HL-RF) method for computational efficiency and convergence. A method of design sensitivity analysis for probability constraint is presented and tested through simple examples. The suggested method is examined by solving several examples and the results are compared with those of other methods.

Development of filler metal and Joining technology for Power Module joining using electroplating

Jeong-Hyun Lee(이정현),Do-Hyun Jung(정도현),Sri Harini Rajendran(스리 하리니 라젠드란),Yeong-Ju Jang(장영주),Seung-Jin Oh(오승진),Jae-Pil Jung(정재필) 대한용접·접합학회 2018 대한용접학회 특별강연 및 학술발표대회 개요집 Vol.2018 No.4

비정상외환손익으로 측정한 외환위험통제 취약성과 회계품질의 관련성

정도삼 ( Do Sam Jeong ),이재은 ( Jae Eun Lee ) 한국회계학회 2015 회계학연구 Vol.40 No.5

과거 회계감사 문헌은 내부통제를 “회계통제”와 “관리통제” 측면으로 구분하였다. 이 구분은 COSO(The Committee of Sponsoring Organizations of the Treadway Commission) 개념체계의 재무보고목적 통제와 운영ㆍ준수목적 통제로 각각 이어지고 있다. 이 중 재무보고목적 통제는 그동안 국내외 학술연구와 회계 및 감사 실무의 주된 관심분야가 되어 왔다. 선행연구(Ashbaugh-Skaife et al. 2008; Bedard et al. 2012; Doyle et al. 2007b 등)는 내부통제가 취약한 기업일수록 회계품질이 더 낮다고 보고하였는데, 이들이 설명한 내부통제는 주로 재무보고목적 통제에 초점을 맞춘 것이다. 그런데 최근 COSO개념체계의 개정 과정에서 운영ㆍ준수목적 통제 분야에 대한 관심이 부각되면서 재무보고목적 뿐만 아니라 운영ㆍ준수목적 측면의 내부통제도 더 주목을 끌고 있다. 본 연구는 이러한 변화를 고려하여, 관리통제(또는 운영통제) 목적 측면을 많이 갖고 있는 외환위험 관련 통제절차(이하, “외환위험통제” 또는 “외환위험 관련 운영통제”라고 표현함)의 통제취약성이 갖는 회계품질에 대한 관련성을 조사한다. 정상적 상황에서 기업은 합리적 수준의 외환위험관리를 수행하므로(Allayannis and Ofek 2001), 대규모 외환위험이익과 손실 발생 모두가 외환위험 관련 운영통제에 실패한 것으로 볼 수 있다. 또한 대규모 외환손실 기업들의 분식회계 의혹(김동하 2008 등)도 제기된 바 있다. 이처럼 외환위험통제는 재무보고목적 측면과 운영목적 측면을 모두 갖고 특히 운영목적 측면을 더 많이 갖고 있지만, 일부 재무보고목적과도 관련이 있다. 실험변수 측정을 위해서는, 외환손익규모가 클수록 외환위험통제가 더 취약할 것으로 예상한다. 연구모형에서는, 외환손익의 발생이 기업특성과 관련될 수 있음을 고려하여 1단계로 외환손익추정 모형을 이용하여 산업ㆍ연도별 정상외환손익금액을 추정하고, 1단계 모형 추정잔차(비정상외환손익금액)의 절댓값을 2단계 추정모형에서 외환위험통제 취약성의 대용치로 사용하였다. 회계품질의 대용치로는 재량발생액(절댓값)을 사용하였다. 연구 결과, 비정상외환손익 규모가 클수록 대체로 재량발생액이 유의하게 증가하였다. 선행연구에서 확인한 재무보고통제(내부회계관리제도) 취약기업의 이러한 관련성의 증분차이도 유의하게 나타났다. 또한 상ㆍ하위 비정상외환손익 규모를 더미변수로 적용하는 등 몇 가지 강건성 분석에서도 이와 유사한 결과를 나타냈다. 종합적으로, 위 실증결과들은 대체로 외환위험통제 취약기업의 경우 회계품질이 더 낮을 것이라는 예상과 일치한다. 비정상외환손익 규모로 측정한 외환위험통제 취약성은 재무보고목적 측면뿐만 아니라 운영목적의 내부통제 측면까지포함한다는 점에서, 본 연구의 가장 큰 공헌점은 내부통제 연구를 재무보고통제(회계통제) 뿐만 아니라 운영통제(관리통제) 측면까지로 확장한 점이다. Conceptual framework for internal controls, the Internal Control-Integrated Framework (COSO 1992), which is established by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), specifies three internal control objectives: operating, financial reporting, and compliance objectives. The updated COSO frameworks of 2013 (COSO 2013) expands scope of reporting objectives to cover both operational and financial reporting objectives. Audit risk model in the generally accepted auditing standards defines audit risks by combining inherent risks (IR), control risks (CR), and detection risks (DR). “Risk of material misstatements (RoMM)” is also expressed as a combination of the IR and the CR. As far as internal controls are concerned, operating and compliance objective controls are primarily corresponding to the IR while the major scopes of the ICFRs (i.e. financial reporting objectives) are related with the CR. Auditor’s input increases for higher audit risk, however, cannot fully eliminate all audit risks due to limitation of audits (e.g. in the case of management’s intentional frauds) as we see that costs of the auditor’s residual audit risk are transferred to the clients by increasing hourly rates (i.e. charging premium billing rates) (Hoitash et al. 2008). Accordingly, we can estimate that, to the certain extents, both operating purpose controls as well as financial reporting purpose controls are associated with risk of material misstatements (RoMM) or financial reporting quality. Since the Sarbanes-Oxley Acts established in 2002, internal controls for financial reporting (ICFR) (or the internal accounting control systems [IACS] in Korea) have been primary concerns among the financial reporting stakeholders so far. Many previous studies (Ashbaugh-Skaife et al. 2008; Bedard et al. 2012; Doyle et al. 2007b, etc.) reported that internal control weakness firms have lower financial reporting quality proxied by discretionary accruals, which are under ICFR perspectives. However, recently operating controls become to get more attentions by COSO framework revisions in 2013, while financial reporting controls remains still primary concerns of corporate stakeholders. Based on these changes in internal controls environments, we investigate whether there is any systematic difference in financial reporting quality proxied by absolute discretionary accruals for the operating control weakness firms. As the financial reporting quality is corresponding to the RoMM in the audit risk model, we consider both of the IR- and CR-related factors are affecting financial reporting quality. i.e. we estimate that both operating and financial reporting purpose controls are affecting RoMM (or accounting quality). For this purpose, we identified firms with weakness in foreign exchange controls by the magnitude of absolute abnormal foreign exchange gain or losses, which would primarily represent operating control weaknesses. We assume that huge magnitude of abnormal foreign exchange gain or losses indicate that the companies have not properly managed foreign exchange risks. For this purpose, we used two-stage models by which self-selection bias effects of corporate characteristics are eliminated in the first stage estimations. Since reasonable levels of foreign exchange risk controls is a normal operating procedures (Allayannis and Ofek 2001), we assume failure in the foreign exchange controls indicates operating purpose control weakness where risk assessment procedure is one of five internal control components in the COSO framework, and foreign exchange risk is also a representative risk control area. In fact, serious KIKO transaction losses mostly came from over-hedge of foreign exchange derivatives (FSC 2008a; 2008b; 2010), which implies operating control failures in excess of their own risk management capacity. Moreover, such huge exchange loss firms are suspected for accounting frauds (Kim 2008; Ahn 2009). Considering these, we assume that huge abnormal foreign exchange gain or losses would indicate increase of inherent risks, thereby decreasing financial reporting quality. For our study, we assume that both of abnormally huge foreign exchange gains and losses are indicating failure of foreign exchange risk controls, and experimental variable is constructed by absolute value of abnormal foreign exchange gains and losses. Results of our investigation indicate that the larger absolute value of abnormal foreign exchange gains and losses, the larger absolute discretionary accruals. According to the previous studies, financial reporting control (or ICFR) weakness firms have lower financial reporting quality. Therefore, we examine whether the first result changes when ICFR weakness firm effects are controlled in the regression models, and find that it does not change the results. In the robustness tests using top and bottom 25% or 10% sample dummies for experimental variables, the results also remain consistent with the above. The additional examination using subsequently reported restatements for the financial reporting quality proxies show similar results. Overall, these results support our estimations that the larger absolute value of abnormal foreign exchange gains and losses, the lower financial reporting quality. Primary contribution of this study is to empirically find effects of both ICFR and operating purpose controls on financial reporting quality.

차광정도와 접종목 흔용이 천마의 수량에 미치는 영향

권용환(Yong Hwan Kwon),이정동(Jeong Dong Lee),정도철(Do Chul Jung),윤세진(Se Jin Yoon),황영현(Young Hyun Hwang) 한국자원식물학회 2005 한국자원식물학회지 Vol.18 No.3

천마 재배에서 차광방법 개발과 접종목 재활용의 가능성을 검정하여 저 비용, 고 생산의 재배법을 확립하기 위한 실험을 수행하였다. 비가림을 하지 않은 노지재배에서는 종마의 수량이 성마의 수량 보다 높았다. 차광 방법에 따른 천마의 수량은 95% 차광망 1겹, 2겹 및 무차광순 이었으며, 접종목 혼용에 따른 천마의 수량은 생목만 사용하였을 경우에 가장 높았고, 다음으로는 생목과 재활용목을 2:1로 및 1:1 혼용처리 처리 순이었다. 접종목 혼용에 따른 수익성 비교에서 95% 차광막 1겹 처리시 생목과 재생목을 2:1로 혼용한 경우는 생목만 사용한 경우 수익의 81%이었다. 재배법 개선을 통해 수량성을 높일 수 있다면 생목과 재생목을 적당한 비율로 섞어 재배할 경우 비용 절감과 환경보호 차원에서 유용한 방법으로 사료된다. To establish the economical cultivation method of Gastrodia elata Blume by controlling the shading rate and the mixing ratio of recycling spawn bed logs, a serial experiment was carried out. When G. elata was grown in the field with no shading, the yield of spawn tuber was higher than that of tuber of G. elata. The yield of G. elata was high in the rainproof green house covered with one layer of 95% shading net, in the rainproof green house covered with two layers of 95% shading net, and in the field with no shading, in that order. In the case of mixing ratio of recycling spawn bed logs, the yield was high in the fresh logs, in the mixing ratio of 2:1, and the ratio of 1:1, in that order. The income of the rainproof green house covered with one layer of 95% shading net which brought the best yield was 81% in the mixing ratio of 2:1 over the fresh logs.