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제도적 책임성과 보수적 회계선택: 기초지방자치단체 대손충당금 설정을 중심으로
김인태 ( Kim¸ Intae ),이준범 ( Lee¸ Joonbeom ),고영준 ( Ko¸ Yeongjun ) 한국행정학회 2021 韓國行政學報 Vol.55 No.3
본 연구는 제도적 책임성이 보수적 회계선택에 영향을 미칠 수 있으며, 회계과목에 따라 그 양상이 다르다는 점을 경험적으로 규명하였다. 이를 위해 2009~2018회계연도까지 기초지방자치단체 미수세금/미수세외수입금 대손충당비율을 대상으로, 수평적 책임성의 성과정보 제공기제의 영향과 책임과정상의 필수적 요소인 정보공유의 조절효과를 패널 고정효과 모형을 통해 실증 분석하였다. 지방자치단체에 대한 민주적 통제와 관련해 수평적 책임성 기제로서 권익위의 청렴도 측정결과를 성과정보로, 책임추궁 과정에서의 포럼-대리인 간 정보공유는 정보공개율로 측정해 일련의 분석을 진행하였다. 그 결과, 미수세금의 경우 정보공유는 보수적 회계선택에 대한 성과정보의 긍정적인 영향을 약화시키는 반면, 미수세외수입금의 경우 대손충당비율을 낮추는 성과정보의 영향을 약화시켜 더 보수적인 회계선택으로 이끄는 것으로 나타났다. 이러한 내용을 바탕으로 이론적 함의 및 정책적 시사점을 제시하였다. This paper empirically studies how institutional accountability can affect conservative accounting choices, and how it varies among accounts. To analyze the effects of performance information-providing mechanisms as horizontal accountability and the moderate effect of information sharing as an essential factor of the accountability process, the panel fixed effect model was tested using the uncollected tax/nontax revenue allowance rate from FY2009 to FY2018. Regarding democratic control of local governments, the results of the integrity measurement by the Anti-Corruption and Civil Rights Commission were measured as performance information, and the information sharing between forums and agents in the process of accountability was measured as an information disclosure rate. The results show that information sharing weakens the positive impact of performance information on conservative accounting choices for uncollected tax, while in uncollected nontaxable revenue, information sharing weakens the impact of performance information that lowers the allowance rate of doubtful accounts, leading to more conservative accounting choices. Based on this, theoretical and policy implications are presented.
An Efficient Predicate Encryption with Constant Pairing Computations and Minimum Costs
Kim, Intae,Hwang, Seong Oun,Park, Jong Hwan,Park, Chanil IEEE 2016 IEEE TRANSACTIONS ON COMPUTERS - Vol.65 No.10
<P>Predicate encryption is a public-key encryption that supports attribute-hiding as well as payload-hiding and achieves high flexibility in terms of access control. Since Katz, Sahai, and Waters first proposed the predicate encryption scheme in 2008, several predicate encryption schemes have been published. Unfortunately these are impractical as they require O(n) pairing computations for decryption with considerably large sized public parameters, secret key, and ciphertext, where n is the dimension of the attribute/predicate vectors. In this paper, we propose a very efficient predicate encryption scheme that requires only n exponentiation plus three pairing computations for decryption with shorter sized public parameters, secret key, and ciphertext. The proposed scheme is proven selective attribute-secure against chosen-plaintext attacks in the standard model under the Asymmetric Decisional Bilinear Diffie-Hellman assumptions.</P>
Sliding Mode Control for Single-Phase Inverter in DQ Frame
Intae Kim(김인태),Yonghao Gui(계용호),Chunghun Kim(김청훈),Chung Choo Chung(정정주) 대한전기학회 2014 대한전기학회 학술대회 논문집 Vol.2014 No.4
This paper presents the sliding mode control for a single-phase inverter in dq frame. DQ rotating frame control method for single- phase inverter is used to obtain averaged model. The proposed sliding mode controller is designed through simulation in MATLAB/ Simulink. When the load is changed, the simulation results show the fast transient response and a small overshoot compared to the PI controller.
Kim, Jae Hong,Kim, Chunho,Son, Intae,Lee, Byungsun,Yoo, Ji Yong,Lee, Jun Hyup Informa UK (TaylorFrancis) 2017 Molecular Crystals and Liquid Crystals Vol.644 No.1
<P>In this study, the enhanced vertical alignment of liquid crystals (LCs) was achieved by the in situ self-assembly of 4-(4-heptylphenyl) benzoic acid in the LC cell. The self-assembled alignment layer forms via hydrogen bonding between 4-( 4- heptylphenyl) benzoic acid as a functional alignment agent and the conventional polyimide in the LC media. The LC cell fabricated using LC mixture doped with low concentrations of the alignment agent afforded good and uniform vertical alignment of LC molecules. The electro-optical characteristic of the proposed LC cell exhibited better homeotropic alignment than that of LC cell with conventional polyimide layer.</P>
Kim, Jae Hong,Son, Intae,Kim, Chunho,Lee, Byungsun,Yoo, Ji Yong,Lee, Jun Hyup Informa UK (TaylorFrancis) 2017 Molecular Crystals and Liquid Crystals Vol.644 No.1
<P>We used four saturated fatty acids as the simple alignment agent for orienting liquid crystals (LCs) vertically on an indium tin oxide (ITO) substrate without using a conventional polyimide (PI) layer. The carboxylic acid group of fatty acids doped in LC media forms hydrogen bonds with the ITO substrate, leading to the formation of self-assembled molecular layer containing alkyl chains for LC alignment. The proposed method offered uniform vertical alignment of LCs under cross-polarization. Further, the electro-optical characteristic of the proposed LC device showed better performance than that of the LC cell with conventional PI alignment layer.</P>
Kim, Intae,Hahm, Doshik,Park, Keyhong,Lee, Youngju,Choi, Jung-Ok,Zhang, Miming,Chen, Liqi,Kim, Hyun-Cheol,Lee, SangHoon Elsevier 2017 The Science of the total environment Vol.584 No.-
<P><B>Abstract</B></P> <P>We investigated horizontal and vertical distributions of DMS in the upper water column of the Amundsen Sea Polynya and Pine Island Polynya during the austral summer (January–February) of 2016 using a membrane inlet mass spectrometer (MIMS) onboard the Korean icebreaker R/V <I>Araon</I>. The surface water concentrations of DMS varied from <1 to 400nM. The highest DMS (up to 300nM) were observed in sea ice–polynya transition zones and near the Getz ice shelf, where both the first local ice melting and high plankton productivity were observed. In other regions, high DMS concentration was generally accompanied by higher chlorophyll and ΔO<SUB>2</SUB>/Ar. The large spatial variability of DMS and primary productivity in the surface water of the Amundsen Sea seems to be attributed to melting conditions of sea ice, relative dominance of <I>Phaeocystis Antarctica</I> as a DMS producer, and timing differences between bloom and subsequent DMS productions. The depth profiles of DMS and ΔO<SUB>2</SUB>/Ar were consistent with the horizontal surface data, showing noticeable spatial variability. However, despite the large spatial variability, in contrast to the previous results from 2009, DMS concentrations and ΔO<SUB>2</SUB>/Ar in the surface water were indistinct between the two major domains: the sea ice zone and polynya region. The discrepancy may be associated with inter-annual variations of phytoplankton assemblages superimposed on differences in sea-ice conditions, blooming period, and spatial coverage along the vast surface area of the Amundsen Sea.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Recent distributions of DMS were investigated throughout the Amundsen Sea. </LI> <LI> DMS hotspots (>150nM) in the polynya were observed during the austral summer. </LI> <LI> Trends of DMS and ΔO<SUB>2</SUB>/Ar were indistinct between the sea ice zone and polynya. </LI> </UL> </P> <P><B>Graphical abstract</B></P> <P>[DISPLAY OMISSION]</P>