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

스티렌 현탁 중합반응에서 폭주반응 해석

박형일,신석주,이헌창,장서일,김태옥 한국산업안전학회 2002 한국안전학회지 Vol.17 No.3

The runaway reaction was analyzed experimently and theoretically at the batch styrene suspension polymerization process. In the experiments, the reaction temperature with time was measured at various experimental conditions. According to the experimental results, the risk of the runaway reaction was increased with increasing the ratio of the monomer(styrene, M) to the dispersion medium(water, W), the concentration of the initiator(BPO), and the monomer mass, respectively. And simulation results showed that the runaway reaction was significantly affected by the reaction rate constant of the propagation and that the phenomena of the runaway reaction occurred at about 70% conversion. Also, we found that the runaway reaction did not occur under the operation condition of below 0.5 for M/W, approximate 3 wt% BPO, and below 75℃ for the cooling temperature.

토착형 P. vivax에 의한 Malaria 4례

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

탄소강의 부식억제제로서 Amine Alcohol의 치환기에 의한 흡착 특성의 영향에 관한 연구

孫太源,閔丙喆,權東赫,金亨培 弘益大學校 科學技術硏究所 1991 科學技術硏究論文集 Vol.1 No.-

The inhibitive effect of monethanolamine, N-methylethanolamine and on carbon steel S.S.41 in the 3.5% NaCl solution has been studied using polarization test method. A significant retardation of corrosion rate was observed in the 3.5% NaCl solution containing the inhibitors. The adsorption characteristic of inhibitor was studied and the adsorption heat(???)was calculated by molecular interaction value f. The results obtained from polarization test method revealed that the efficiency of corrosion inhibition was effected by molecular interactions of adsorption complex on metal surface. Using Frumkin adsorption isotherm, which was most favorable isotherm to the experimental data, molecular interaction of adsorption(f) for MEA, and NMEA on carbon steel surface were calculated to be -8.77, and -8.25 Kcal/mole, respectively. From these results, the heat of adsorption were estimated to be 16.77 and 12.18Kcal/mole, respectively. From the activation energy values, it was known that mechanism of corrosion had been changed by the addition of corrosion inhibitors.

원발성 하지정맥류에 대한 임상적 고찰

김형태,조원현,박흥수,이상목,정기용,김유사 大韓脈管外科學會 1995 大韓脈管外科學會誌 Vol.11 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.

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.

초음파영상을 이용한 정상 교근의 평가

황형주,김규태,최용석,황의환 대한구강악안면방사선학회 2008 Imaging Science in Dentistry Vol.38 No.2

Purpose : To assess the internal echo intensity and morphological variability of masseter muscles on ultrasonography and to establish diagnostic criterion of estimation. Materials and Methods : Participants consisted of 50 young adults (male 25, female 25) without pathologic conditions and with full natural dentitions. Sonographic examinations were done with real time ultrasound equipment as Logiq 500 (GE Medical Systems, Seoul, Korea) at 3 parts according to lines paralleling with ala-tragus line as reference line. The thickness and area of masseter muscles according to reference line in cross-sectional images were measured at rest and at maximum contraction. The visibility and width of the internal echogenic intensity of the masseter muscles were also assessed and the muscle appearance was classified into 4 types. Data were statistically analyzed by paired t-test and x²-test. Results : 1. When comparing the thickness and area of masseter muscles concerning with gender, there was few significant difference between right and left sides, however, there were significant differences between males and females except for the greatest thickness of left side. 2. The changes of the greatest thickness and the area between rest and maximum contraction showed that the part of the least thickness manifested more increase at maximum contraction. 3. Each part the manifestations of the internal echogenic intensity of the masseter muscles were different depending on the locations. But there was no statistically significance. Conclusion : Changes of muscles thickness with contraction and internal echogenic intensity with locations showed great disparity within the masseter muscles, which will be diagnostic criteria for pathophysiologic and anatomic changes of masseter muscles.

금속 결합제를 사용한 Nd-Fe-B 영구자석에 관한 연구

金炯太,金學信 全北大學校 1994 論文集 Vol.38 No.-

Recently there has been a great deal of interests Nd-Fe-B permanent magnet materials because of the broad availability, the low cost of constituents and impressive magnetic properties. Powder metallurgical method is mostly used for fabrication of Nd-Fe-B hard magnets. Nd-Fe-B plastic magnets are fabricated by mixing melt spun magnetic powders with resin. In this study metal powders as a binder are used. MQ powder and Nd-Fe-B alloy powder by mechanical grinding compacted, heat-treated and hot-pressed with additive Zn, Ag-Zn, Al-Cu binders and the magnetic properties on two kinds of permanent magnets were investigated with DC-fluxmeter, SEM and AES. The results obtained in this experiment are as follows; 1. Nd-Fe-B isotropic magnets with mechanical grinding and additive Zn, Ag-Zn, Al-Cu were fabricated, but obtained not above B_r 4.5kG because of no densitification. 2. Nd-Fe-B isotropic magnet which used MQ powder with additive 6wt% Zn and heat-treated at 650℃ for 1 hour is increased to _iH_c 2.7kOe, while Nd-Fe-B magnet with additive 6wt% Ag-Zn at 700℃ for 1 hour is increased _iH_c 5.5kOe. 3. Nd_16Fe_78B_6 isotropic permanent magnet which added Al-Cu 3wt% and hot-pressed at 700℃ is obtained B_r 6.7kG, _iH_c 18.4kOe.