企業의 資産再評價 實態와 經濟的 誘引에 관한 硏究

서보욱,박용철 효성여자대학교 산업경영연구소 1998 경영경제 Vol.15 No.-

우리나라의 자산재평가제도는 기업의 고정자산을 시가에 의하여 재평가함으로써 기업자본의 정확을 기함과 더불어 추가적인 감가상각을 통해 자본비용을 감소시키기 위하여 도입되었다. 본 연구는 우선 자산재평가법이 기업에 미치는 영향을 제도적인 측면과 기업회계에 미치는 영향으로 구분하여 파악한다. 우리나라 기업의 자산재평가 실태를 파악하고 기업의 재평가 실시에 대한 경제적 유인을 분석하고자 하였다. 재평가의 경제적 유인을 파악하기 위하여 사용한 변수로는 담세율, 부채비율, 사채비중, 배당가능자원, 재평가 물가상승률, 기업규모를 사용하였다. 재평가를 실시한 실험집단과 재평가를 실시하지 않은 통제집단간에 변수별 차이분석을 실시한 결과 모든 변수에 걸쳐서 재평가기업과 무평가기업간에 통계적으로 유의한 차이가 있는 것으로 나타났다. 다음 단계로 Logit 모형을 사용하여 다변량분석을 실시한 결과 담세율이 높을수록, 부채비율이 높을수록, 사채비중이 높을수록, 직전재평가와의 물가상승률이 크고, 기업규모가 큰 기업일수록 재평가를 실시하는 동기가 큰 것으로 나타났다. 이러한 결과는 기업이 자산재평가를 실시하는 경제적 유인이 적정한 감가상각이 가능하도록 하는 기본적 목적 이외에 재무구조를 개선시켜 추가적인 자금조달여력을 높이기 위한 것으로 보인다. 또한 기업규모가 큰 기업일수록 재평가의 경제적 유인이 큰 것으로 나타나 재평가의 경제적 효과가 기업규모에 따라 달라질 수 있는 것으로 나타났다. Since 1958, Korean firms can revaluate their assets if the increase of the consumer price index accumulates more than, 25%. Since then, many firms revaluate their assets. The sample of this study consists of 140 industrial firms which have undergone asset revaluations at least once during the period from the year 1981 to 1994 and 136 controlled firm. To identify factors that the study estimated the following multiple Logit model: Y = α_0 +β_1 TAXR + β_2 DBTR + β_3 BOND + β_4 DIVD + β_5 INFL + β_6 SIZE 9 The equation was estimated using Logit model. For both of the periods, the results are similar and they are summarized as follows: TAXR has a positive sign as expected. The variables, DBTR, BOND, DIVD exhibit expected signs and are significant. These results are, in general, in conformity with previous results. DIVD has positive reaction, this means that the increase of revaluation reserves by the asset revaluation has bonus shares. The above results suggest that firms revaluate their assets in order to decrease tax burden, to improve financial structure, and to raise fund capability, to issue stocks.

장기적 트립토판 결여식이 생쥐의 유해감각예민도에 미치는 영향

서영대,박제민,김명정,전명호,양구범,장세헌,강철중,김정태,김용식 대한생물치료정신의학회 2000 생물치료정신의학 Vol.6 No.1

The depressive patients can be divided into two subgroups by presence and absence of pain symptoms. Those without pain symptoms have blunted pain sensitivity whereas those with pain have normal range of pain sensitivity, and are clinically characterized by anxiety and irritability. The aim of the study is to test if these clinical profiles of the depressives with pain symptoms are related with reduced level of brain serotonin(5-HT). Forty four mice were randomly divided into two groups : one group to be bred with tryptophan free diet and the other with normal control diet, each for 4 weeks. Before the beginning of the breeding period, measured were locomotor activity by open field test, anxiety by elevated plus maze and nociceptive sensitivity by tail flick test, before and after forced swimming(FS). During each FS, duration of immobilization was also measured. The sable sets of measurements were repeated at the end of the breeding period. The brain 5-HT and 5-hydroxyindoleacetic acid(5-HIAA) were measured by high performance liquid chromatography. The results were as follows 1.Four weeks of tryptophan free diet reduced significantly body weight, brain weight, and levels of 5-HT and 5-HIAA in the whole brain. 2.Tryptophan depletion did not influence basal nociceptive sensitivity as measured by tail flick latency before FS. The normal blunting of the pain sensitivity induced by forced swimming was preserved in the tryptophan depleted group. 3.Tryptophan depletion did not influence general locomotor activity in open field. 4.Tryptophan depletion increased significantly time spent on the open arms at the elevated plus maze test done before FS. This anxiolytic-like effect was reduced by FS. 5.Tryptophan depletion did not influence duration of immobilization during FS. From these results, it is suggested that the genesis of the depression with pain symptoms is not medicated by quantitative reduction of brain serotonin

지리정보시스템을 위한 고속 측지계 변환 모델 연구

서용철 한국지리정보학회 2004 한국지리정보학회지 Vol.7 No.3

본 연구에서는 실시간 측지계 변환 기법을 사용하는 지리정보시스템에 사용될 고속 변환 모델 개발을 수행하였다. 한 측지계에 준거하여 구축된 지리정보데이터를 다른 측지계에 준거하여 표시하는 경우 원 구축데이터의 좌표를 변환시키지 않고, 화면 표시나 출력 직전에 변환하여 표시하는 방법이 사용된다. 본 연구에서는 이러한 실시간 측지계 변환 작업의 속도를 향상시키고 높은 변환정확도를 유지하기 위한 방법으로, 지역 분할 변환 매개변수 계산에 의한 2차원 등각상사변환 모델의 적용 방안을 검토하였다. 연구 결과 일정한 범위 안에서는 비교적 많은 계산 시간을 필요로 하는 3차원 측지계 변환과 2차원 둥각싱사변환이 거의 동일한 변환 정확도를 나타내었으며, 영역분할에 의한 2차원 상사 변환 모델을 적용할 경우 높은 정확도를 유지하고 향상된 변환 속도를 나타내는 실시간 측지계 변환이 가능하다는 결과를 얻게 되었다. This research focuses on the development of a fast datum transformation model to be used in GIS that utilizes real-time data transformation. Instance, when a GIS data constructed according to a datum is conformed to another datum, instead of transforming the axes of the original data, the data is transformed right before the results are reflected on the monitor. In this research, the prospects of calculating transformation parameters for every grid cells on the area based on two-dimensional conformal transformation model in order to decrease real-time datum transformation time while maintaining a high accuracy has been investigated. Research results showed that for a fixed area, the accuracies of the two-dimensional conformal transformation and the three-dimensional datum transformation, which requires more computing time, were almost equal and fast transformation speed, high accuracy real-time datum transformation is made feasible by implementing the grid-divided two-dimensional conformal transformation model.

MIS成果와 組織成果간의 關係에 대한 硏究 : 釜山.慶南企業을 中心으로

박철,이용우,서재희 동서대학교부설연구소 1998 연구소 논문집 Vol.3 No.-

Recently, there has been an increasingly strong trends in enterprises toward information society, So, the role of information in enterprises has been recognized as one of important management resources. Particularly, the construction of information system in enterprises is being estimated as the key to success of business for solving various problems which are the change of management environment, the improvement policy for management systems, the confrontation policy for raising of labor cost, the increasing of distribution cost, and the policy for necessity of competitive information. To solve these problems, we should construct the information systems in enterprises. Therefore, the purpose of this study is to find the concrete factors having effects on information systems and analyze the MIS performance and organizational performance for constructing information systems in enterprises of Pusan and Kyongnam.

동적계획법과 적응 비용 변환을 이용한 영상 모자이크의 seam-line 결정

전재춘,서용철,김형석 한국지리정보학회 2004 한국지리정보학회지 Vol.7 No.2

영상 모자이크 작업에서 두 영상 간의 경계선이 보이지 않는 최적의 seam-line을 구하기 위해 화소값 차이 변환과 동적계획법 이용 알고리즘을 제안하였다. 영상 간의 경계선은 두 영상의 화소값 차이가 적은 화소를 따라 형성되는 것이 시각적 부담이 적다. 이 화소들을 연결하는 것은 최적경로를 찾는 알고리즘을 이용할 수 있다. 최적 경로 결정에 효과적인 동적계획법을 seam-line 결정에 직접 적용하면 화소값의 차이뿐만 아니라, seam-line의 길이에 따라 영향을 받는 거리영향문제가 발생한다. 이 논문에서는 적응적 변환함수를 사용하여 비용 변환을 수행하고, 변환된 비용공간 상에서 동적계획법을 적용하여 거리영향이 억제된 최적 seam-line을 구할 수 있는 알고리즘을 개발하였다. 또한 결정된 seam-line을 평가하기 위해 일정한 개수의 상위 화소값의 차이를 누적한 값(SFBPD)을 척도로 제시하였다. 제안한 seam-line 결정방법을 다양한 종류의 영상에 대해 적용 실험하였으며, 시각적 및 SBPD 값에 의한 수치적 결과를 제시하였다. A seam-line determination algorithm is proposed to determine image border-line in mosaicing using the transformation of gray value differences and dynamic programming. Since visually good border-line is the one along which pixel differences are as small as possible, it can be determined in association with an optimal path finding algorithm. A well-known effective optimal path finding algorithm is the Dynamic Programming (DP) . Direct application of the dynamic programming to the seam-line determination causes the distance effect, in which seam-line is affected by its length as well as the gray value difference. In this paper, an adaptive cost transform algorithm with which the distance effect is suppressed is proposed in order to utilize the dynamic programming on the transformed pixel difference space. Also, a figure of merit which is the summation of fixed number of the biggest pixel difference on the seam-line (SFBPD) is suggested as an evaluation measure of seamlines. The performance of the proposed algorithm has been tested in both quantitively and visually on various kinds of images.

정신분열병에 대한 리스페리돈의 효과 및 안정성

이민수,김용구,김영훈,연병길,오병훈,윤도준,윤진상,이철,정희연,강병조,김광수,김동언,김명정,김상훈,김희철,나철,노승호,민경준,박기창,박두병,백기청,백인호,손봉기,손진욱,양병환,양창국,우행원,이정호,이종범,이홍식,임기영,전태연,정영조,정영철,정인과,정인원,지익성,채정호,한상익,한선호,한진희,서광윤 大韓神經精神醫學會 1998 신경정신의학 Vol.37 No.1

연구목적 : 본 시험의 목적은 임상시험 시작전에 연구자들을 대상으로 PANSS Workshop을 통하여 PANSS, ESRS에 대한 국내에서의 표준화 작업을 구축하고 새로운 정신병 치료제인 리스페리돈의 효과와 안정성을 재확인하여 리스페리돈 사용에 대한 적정화를 이루는데 있다. 연구방법 : 1996년 4월부터 1996년 9월까지 국내 39개 대학병원 정신과에 입원중인 혹은 증상이 악화되어 입원하는 정신분열병 환자 377명을 대상으로 다시설 개방 연구를 시행하였다. 1주일간의 약물 배설기간을 가진후, 리스페리돈을 8주간 투여하였고, 기준점, 1주, 2주, 4주, 그리고 8주후에 평가되었다. 용량은 제1일에는 리스페리돈 1mg씩 1일 2회, 제2일에는 2mg씩 1일 2회, 제3∼7일에는 3mg씩 1일 2회 투여하였다. 이후 환자의 임상상태에 따라 임의로 증량할 수 있으며, 최대 일일 16mg을 초과하지 않도록 하였다. 추체외로 증상을 조절하기 위한 투약을 허용하였다. 임상증상 및 부작용의 평가는 PANSS(Positive and Negative Syndrome Scale), CGI(Clinical Global Impression) 그리고 ESRS(Extrapyramidal Symptom Rating Scale)을 사용하였다. 연구결과 : 377명중 343명(91%)이 8주간의 연구를 완결하였다. 치료 종결시점인 8주후 PANSS 총점수가 20% 이상 호전된 경우를 약물 반응군으로 정의할때, 약물반응군은 81.3%였다. 리스페리돈에 반응하는 예측인자로는 발병연령, 이전의 입원 횟수, 유병기간이 관련 있었다. 리스페리돈은 1주후부터 PANSS양성, 음성, 및 일반정신병리 점수상에 유의한 호전을 보여 효과가 빨랐다. CGI의 경우도 기준점에 비해 1주후부터 유의한 감소를 나타내었다. ESRS의 경우, 파킨슨 평가점수는 기준점과 비교해 투여 1주, 2주, 4주후 유의하게 증가되었다가 8주후 기준점과 차이가 없었다. Dystonia 평가점수는 1주후만 유의한 증가를 보였으며, dyskinesia 평가점수는 유의한 차이가 없었다. 혈압, 맥박수의 생명징후 및 일반 혈액학 검사, 생화학적 검사, 심전도 검사에서 유의한 변화는 없었다. 결 론 : 이상의 다시설 개방 임상 연구를 통해 리스페리돈은 정신분열병 환자에서 양성증상뿐만 아니라 음성증상 및 전반적인 증상에도 효과적인 것으로 사료된다. 보다 명확한 평가를 위해서는 다른 항정신병약물과의 이중맹검 연구가 필요할 것으로 생각되며, 또한 장기적 치료에 대한 평가도 함께 이루어져야 하겠다. Objective : The purpose of this study was to investigate the efficacy and safety of risperidone in the treatment of Korean schizophrenic patients. Method : This multicenter open study included 377 schizophrenic patients drawn from 39 university hospitals. After a wash-out period of 1 week, the schizophrenic patients were treated with risperidone for 8 weeks and evaluated at 5 points ; at baseline, and 1, 2, 4 and 8 weeks of treatment. The dose was increased from 2mg/day(1mg twice daily) to 6mg/day(3mg twice daily) during the first week and adjusted to a maximum of 16mg/day over the next 7 weeks according to the patient's clinical response. Medication to control extrapyramidal symptoms was permitted. The psychiatric and neurological status of the patients was assessed by PANSS, CGI, and ESRS scales. Results : 343(91%) of 377 patients completed the 8-week trial period. Clinical improvement, as defined by a 20% or more reduction in total PANSS score at end point, was shown by 81.3% of patients. The predictors of response to risperidone were associated older age, shorter duration of illness, fewer previous hospitalization. Risperidone had rapid onset of action ; a significant decrease of the total PANSS and three PANSS factor(positive, negative, general), and CGI was already noticed at the end of first week. For the ESRS, parkinsonism rating scores were significantly increased until week 4 comparing with baseline. Dystonia rating scores were significantly increased until week 1, and dyskinesia rating scores were not significantly changed during the study. Laboratory parameters including vital sign, EKG, hematological, and biochemical values showed no significant changes during the trial. Conclusions : This study suggests that risperidone is generally safe and effective against both the positive and negative symptoms in our group of patients.

最近 日本에 있어서의 人文·社會科學의 硏究動向

金光淳,朴龍喆,徐贊基,李中雨 慶北大學校 東洋文化硏究所 1981 東洋文化硏究 Vol.8 No.-

Since Samkook Era in Korean history the cultural exchange between Korea and Japan has been brought closer together, therefore, the cultural innovations or variations of one country cause sensitive responses of the other. Japan's highly economic growth changed not only her economy and society but also the trends in the sciences. It is certain that such recent trends in science would be affect that of Korean sciences. This study is put the purpose to help determining the directions of human and social sciences in Korea by understanding of their recent trends in Japan. But only literature, law and geography (especially economic and population geography) are treated here among many fields of human and social sciences in Japan. The authors had been to Japan from Feb. 15 to 24, 1981 to collect the data from the relevat institutions or individuals in Japan. The findings on the trends are as follows; (1) In general the recent trend of the literature study in Japan is not so different from the past except the more diverse approaches of the modern literature than the classic. It would seem that the trend of modern literature is moving from chronologic approach to spatial approach. The area of modern literature is closely related with comparative literature but it is impossible to clarify effectively the problems of the modern literature by the only literature study, and it is recent trend to introduce medical knowledges such as a case clinical history, clinical psychology and psychopathology. (2) It would be dominant opinions among Japan's social scientist that social science must be the science of comprehensive recognition, an empirical, practical and historical science. And in future it is desirable to study the law concretely and practically based on the epistemology, formal logic and social dialectic. (3) Economic geography (especially agricultural and industrial geography) is traditionally most important position in geography together with geomorphology in Japan, and recently the studies of commercial geography and regional development become active as the newer fields of economic geography. But it would seem that the attempt to construct the general theory of economic geography has not yet been successful. (4) The study of population geography in 1970s is quantitatively increased in Japan. Its main issue in the early half of 1970s is the underpopulation problem in the rural areas; in the latter half the overpopulation in the metropolitan regions and the return flow from there are most interested problems.

Building DSMs generation integrating three line scanner(TLS) and LiDAR

Suh Yong-Cheol,Nakagawa Masafumi 대한원격탐사학회 2005 大韓遠隔探査學會誌 Vol.21 No.3

Photogrammetry is a current method of GIS data acquisition. However, as a matter of fact, a large manpower and expenditure for making detailed 3D spatial information is required especially in urban areas where various buildings exist. There are no photogrammetric systems which can automate a process of spatial information acquisition completely. On the other hand, LiDAR has high potential of automating 3D spatial data acquisition because it can directly measure 3D coordinates of objects, but it is rather difficult to recognize the object with only LiDAR data, for its low resolution at this moment. With this background, we believe that it is very advantageous to integrate LiDAR data and stereo CCD images for more efficient and automated acquisition of the 3D spatial data with higher resolution. In this research, the automatic urban object recognition methodology was proposed by integrating ultra highresolution stereo images and LiDAR data. Moreover, a method to enable more reliable and detailed stereo matching method for CCD images was examined by using LiDAR data as an initial 3D data to determine the search range and to detect possibility of occlusions. Finally, intellectual DSMs, which were identified urban features with high resolution, were generated with high speed processing.

Development of PKNU3: A small-format, multi-spectral, aerial photographic system

Yong Cheol Suh,Eun Khung Lee,Chul Uong Choi 大韓遠隔探査學會 2004 大韓遠隔探査學會誌 Vol.20 No.5

Our laboratory originally developed the compact, multi-spectral, automatic aerial photographic system PKNU3 to allow greater flexibility in geological and environmental data collection. We are currently developing the PKNU 3 system, which consists of a color-infrared spectral camera capable of simultaneous photography in the visible and near-infrared bands; a thermal infrared camera; two computers, each with an 80-gigabyte memory capacity for storing images; an MPEG board that can compress and transfer data to the computers in real-time; and the capability of using a helicopter platform. Before actual aerial photographic testing of the PKNU3, we experimented with each sensor. We analyzed the lens distortion, the sensitivity of the CCD in each band, and the thermal response of the thermal infrared sensor before the aerial photographing. As of September 2004, the PKNU3 development schedule has reached the second phase of testing. As the result of two aerial photographic tests, R, G, Band IR images were taken simultaneously; and images with an overlap rate of 70% using the automatic 1-s interval data recording time could be obtained by PKNU3. Further study is warranted to enhance the system with the addition of gyroscopic and IMU units. We evaluated the PKNU 3 system as a method of environmental remote sensing by comparing each chlorophyll image derived from PKNU 3 photographs. This appraisement was backed up with existing study that resulted in a modest improvement in the linear fit between the measures of chlorophyll and the RVI, NDVI and SAVI images stem from photographs taken by Duncantech MS 3100 which has same spectral configuration with MS 4000 used in PKNU3 system.

Automatic Delineation of Sky View in Urban Canyons by 3-Dimensional GIS

Yong-Cheol Suh 대한토목학회 2004 KSCE journal of civil engineering Vol.8 No.2