재무정보의 유용성 추세에 관한 사례연구

이장순(Jang-Soon Lee),문태형(Tae-Hyoung Mun) 한국무역연구원 2022 무역연구 Vol.18 No.6

Purpose – This study compares the financial statements of major Korean and US companies in order to solve the limitations of drawing conclusions only through inferences through statistical analysis without drawing conclusions from previous studies by Mun Tae-hyoung and Lee Jang-soon (2018). Design/Methodology/Approach – For companies listed on the Korean stock market, in order to confirm the correlation between net income, net asset value, and the market capitalization of financial statements, first, the growth rate of the Korean KOSPI and the US DJGI was compared, and then similar indicators of representative companies are compared. Findings – As a result of comparison, the profitability of similar companies in the US was higher than that of Korean companies, and it was possible to verify that this was caused by the fact that US companies had higher profitability than Korean companies in previous studies. However, in the comparison of total capital and tangible and intangible assets, some obtained the same results as the inferences of previous studies, but some showed results that did not match such inferences. Research Implications – Lev & Gu (2016), in their book “The End of Accounting and the Path Forward for Investors and Managers”, suggest that intangible assets, the most important assets in modern companies, are not shown in financial statements as one of the reasons for the end of accounting. This study confirms the claim that it is not. To this end, it is thought that the meaning of this study can be given by examining the differences in the accounting methods between Korea and the United States.

운동거리이상의 정량적 평가

이경무,김재욱,이태수,김헌,황준,이주연 大韓再活醫學會 1998 Annals of Rehabilitation Medicine Vol.22 No.2

에어로빅스 하이킥시 운동화 중저의 경도에 따른 지면반력의 변화 및 발의 안정성에 관한 연구

김태형,이기청 한국운동역학회 1996 한국운동역학회지 Vol.6 No.1

본 연구는 에어로빅스 운동 중 하이 킥 동작시 운동화 중저의 경도 변화에 따른 바른 안정성과 지면반력의 변화를 연구함으로써 적당한 운동화의 경도를 연구하는 데 있다. 피험자는 에어로빅스 운동을 하는 20대 여성 7명을 대상으로 하였으며, 운동화는 경도를 40(연질), 50(중질), 60(경질)으로 분류하였다. 지면반력과 3차원 영상분석을 통해 운동학적, 운동역학적 변인들의 측정치를 비교 분석한 결과는 다음과 같다. 첫재, 중저의 경도는 제 1 이지시 아킬레스 건각과 후족각에는 영향을 미치나 그 밖의 각도 변인에는 영향을 미치지 않았다. 그리고 경도가 작을수록 회내 운동이 크게 나타나서 후족의 안정성에는 부정적인 영향을 미쳤다. 둘재, 중저의 경도는 최대 충격력, 최대 수직 지면반력, 최대 수직 지면반력 도달 시간, 충격량, 착지 속도에는 크게 영향을 미치지 않는 것으로 나타났는데, 이러한 변인들은 단지 동작의 변화에 따라서 크게 영향을 받는 것으로 사료된다. 즉, 본 연구 결과 중저의 경도가 증가함에 따라서 발이 안정되는 경향을 나타내지만 지면반력에는 큰 영향을 미치지 않는 것으로 나타났다. This study was performed to investigate the influence of midsole hardness of aerobic shoes on motion and attenuation during high kick in order to find out the optimal midsole hardness of aerobic shoes suitable for young females. The subjects on this study were 7 young females who had experienced in aerobics. Three types of aerobic shoes with the midsole hardness of 40, 50, 60 durometers were selected. The lower leg motion during the high kick were measured using a force platform and two 16mm high speed camera. The findings of the study were as follows : 1. The midsole hardness influenced on the initial achilles tendon and rear foot pronation angles, but did not influence the the others angles. As the midsole hardness decreased, the pronation was increased. It brought the nagative effect on the rearfoot stability. 2. The midsole hardness did not influnce on maximal vertical ground reaction force and time to maximal vertical ground reaction force, impluse, take off velocity.

다양한 절삭이송속도로 가공한 A1 7075-T6 소재의 쇼트피닝 전후 피로수명에 관한 연구

김형태,이재헌,신기훈,노승남,서성원 서울産業大學校 2005 논문집 Vol.54 No.1

Aluminum alloy 7075-T6 is ideally used for highly stressed parts such as aircraft components because of its excellent strength to weight ratio. This paper presents a study on the effect of feedrate changes on the fatigue life of A1 7075-T6 specimens before and after shotpeening. For this purpose, five groups of specimens, each of which consists of eight specimens, were first machined at five different feedrates (0.05, 0.10, 0.15, 0.20 0.25mm/rev). Half of eight specimens in each group were then peened and the others remained un-peened. Finally, the fatigue life of each specimen was measured by using 4-point rotatry bending machine. In this paper, comparison of fatigue life among ten sets of specimens is presented. One observation is that the fatigue life of unpeened specimens are inversely proportional to the feedrates. On the other hand, the fatigue life of peened specimens are similarly improved regardless of feedrates except 0.05. Based on the results, it is concluded that shotpeening may improve the fatigue life of Aluminium alloy regardless of feedrates. Therefore, machining productivity may also be increased by choosing higher feedrates for structural conponents that need to be strain-hardened by shotpeening after machining

원격탐사를 위한 병렬계산 기법

김형중,장태정,김희원,김형수,이정문,장순자 강원대학교 석재복합신소재제품연구센터 1996 석재연 논문집 Vol.1 No.-

원격탐사에 사용되는 편미분방정식을 고속으로 풀기 위한 기법을 프로그래밍하고 성능을 향상시킬 수 있는 방법을 제시했다. 미지수가 30만개 이상되는 복소수(non-Hermitian) 행렬의 해를 구하는 프로그램을 작성했다. 이 프로그램은 C와 PVM에 기반을 두고 있다. 수렴속도를 향상시키기 위해 대각 스케일링을 이용했다. 통신속도의 개선을 위해 데이터 압축 기법을 이용했다. 수렴속도를 측정 제시함으로써 실제 문제 적용에 참고할 수 있다. Network-based computing with cluster of personal computers or workstations recently has become an important and successful technique. Network-based computing enables fast computation and resolves short of storage with computers on the desks. Cluster of inexpensive computers offers them aggregated computing power and storage to challenge very large-scale problems. Iterative solvers are used for the large sparse linear systems. Preconditioners accelerate the rate of convergence of the iterative solvers. However, parallelization accelerate the rate of convergence of the iterative solvers. However, parallelization of preconditioners is far from satisfaction so far. Thus, the simplest diagonal scaling is a good alternative for improved convergence and easy parallelization. In order to reduce communication overhead, a data compression technique is considered. Data communication time can be reduced at the cost of convergence rate. MATLAB simulation result is given in this paper. This method is effective to cluster of computers connected through slow networks.

토착형 P. vivax에 의한 Malaria 4례

박형렬,이성원,이경미,김태겸,한진영,손춘희,정원태,김성은,김종성 동아대학교의과대학 1997 동아의대학술지 Vol.9 No.2

중·고등학생들의 운동실태와 사회적 적응과의 관계 분석

이세형,황태문 濟州大學敎 體育科學硏究所 1998 체육과학연구 Vol.4 No.-

The purpose of this research was to investigate the correlations between the physical activity attitude - social experience, health and fitness, pursuit of vertigo. aesthetic pursuit, catharsis and ascetic, and social adjustments-home, school, and society phenomena. The results of this study are as follows: 1. Physical activity attitde 1) In regard to social experience and catharsis, male students was more affirmative than female students, and high school students was more affrmative than middle school students. 2) In health and fitness and pursuit of vertigo, male students was more positive than female students, but there was no significant difference between middle school students and high school students. 3) In aesthetic there was no difference between not only gender but also school class. 4) In ascetic male students were more positive than female students and middle school students were more positive than high school students in the case of school class. 2. Social adjustment 1) In home environment adjustment, female students fit better than male students, but there was no difference in the case of the school class. 2) In school environment adjustment, there was much difference in school class and reciprocal action, but there was no difference in gender. So in thes study, the reciprocal action was analyzed excepting the efficacy of school class. the results were that middle school students fitted better than high school students among male students, but among female students, there was not much difference. 3) In social environment adjustment, there was not much difference in gender and school class, but in reciprocal action. So the analysis of reciprocal action was that middle school students fitted into social environment better than hegh school students. but among female students. there was not much difference. 3. The relation between physical activity attitude and social adjustment In the relation between physical activity attitude and social adjustment, it is shown that only the factor of pursuit of vertigo is connected with social adjustment [home(Beta = 103). school(Beta = .115), society(Beta = .137)1. This means that as someone has higher score of vertigo, one of physical activity attitude facts, he or she fits into social environment better.

누룩으로부터 분리한 Rhizopus sp.이 생산하는 α-amylase의 특성에 관한 연구

김대현,김정,정소형 東國專門大學 1997 金龜論叢 Vol.4 No.1

누룩으로부터 분리한 Rhizopus sp.이 생산하는 α-amylase의 배양조건을 약간 규명하고 효소의 활성에 미치는 영향을 검토하였다. 본 효소의 생산에 미치는 최적 pH는 5.0이었으며 대수증식기 말기인 48시간부터 원활한 효소생산을 하였으며, 정지기인 배양 72시간으로 효소생성은 최대값에 도달했다. 효소활성은 각각의 금속이온에 대해 대부분 같은 성질을 나타내었으나 Ca^(++)에 의해 활성이 증가하였으며, 열에 대하여서는 매우 불안정함을 알 수 있었다.

유체로 연성된 직사각평판의 거리 변화에 따른 고유진동 해석

유계형,이명규,권대규,이성철 전북대학교 공학연구원 ( 구 전북대학교 공업기술연구소 ) 2002 工學硏究 Vol.33 No.-

This study dealt with the experimental modal analysis of the perforated rectangular plate coupled with fluid. The natural frequencies of the perforated plate and solid plate in air were obtained by the analytical method based on the relation between the reference kinetic and maximum potential energy and compared with the experimental results. Good agreement between the results was found for the natural frequencies of the perforated plate in air. It was empirically found the natural frequencies of the perforated plate coupled with fluid. The transverse vibration modes, in-phase and out-of-phase, were observed alternately in the fluid-coupled system. Additionally, the effect of distance between perforated plate and solid plate on the fluid-coupled natural frequency was investigated.

다단계 반응 및 단일 화염 표면모델을 이용한 석탄입자의 연소특성에 관한 수치적 연구

이창형,박원희,민동호,김태국 중앙대학교 기술과학연구소 2000 기술과학연구소 논문집 Vol.30 No.-

석탄 연소장치의 설계나 석탄 연소의 최적 조업조건 등을 추정하기 위하여 석찬 연소에 관한 많은 연구가 진행되어 왔지만 석탄 자체의 특성인 휘발분, char 그리고 회분 등의 분율과 성분에 따른 복잡성 때문에 일반적인 석탄의 연속특성을 규명하기란 쉬운 일이 아니다. 본 연구에서는 석탄의 수분 증발, 휘발, char 연소 등으로 진행되는 연소과정을 수치해석적으로 Modeling 함으로써 고체연료의 연소 특성을 파악하였다. 석찬의 종류, 크기, 주변기체의 온도, 유속, 방사율, 그리고 이산화탄소와 산소의 질량분율에 따른 연소특성을 파악한 결과 입자의 크기가 클수록, 주변기체의 유속이 빠를수록 연소가 빨리 진행되며, 주변기체의 온도와 방사율, 그리고 이산화탄소와 산소의 질량분율이 클수록 연소 진행이 빨라짐을 알 수 있다. 그러나 이산화탄소와 산소의 질량분율은 휘발분의 휘발에 거의 영향을 미치지 않음을 알 수 있다. 따라서 본 논문에서 고려한 인자들은 고체연료를 사용하는 연소시스템의 설계에 중요한 영향을 미치는 인자임을 알 수 있다. A systematic study on coal combustion is needed to design the coal combustion systems and to search for the best operating condition. In this study, we studied the coal particle combustion by considering the evaporation of moisture, two-reaction model of daf coal and heterogeneous carbon reaction of char which could be observed during the coal combustion. To study on the characteristics of the coal combustion, types and sizes of coal, temperatures and velocities of gas around the coal particle, emmisivities and concentrations of CO_2 and O_2 were considered for the parametric study. The rate of combustion is observed to be faster for smaller particle sizes and for faster gas velocities. As the temperature, emissivity and concentrations of CO_2 and O_2 of the environment become higher, the coal combustion rate becomes faster. However, the concentrations of CO_2 and O_2 didn't appreciably affect the devolatilization of the daf coal. From the result of this study, the parameters considered in this study can be important for the design of various coal combustion systems.