차량 탑승객의 성별에 따른 온열쾌적감 비교

곽지영(Jiyoung Kwak),윤서연(Seoyeon Yun),전정윤(Chungyoon Chun),최희원(Heewon Choi),박준석(J.S. Park),서석원(Seokwon Seo),권춘규(Chunkyu Kwon) 한국자동차공학회 2019 한국자동차공학회 부문종합 학술대회 Vol.2019 No.5

With the recent development of self-driving cars, vehicles are not just a means of transportation but becomes a living space. Thus, it is important to provide a comfortable indoor environment to passengers in the vehicle. To achieve this, HMC Comfort Model ver.1, which predicts the thermal comfort of passengers, was developed in 2017. However, since this model was developed for Korean males in their 2-30s, it is difficult to apply it to females where different physiological and psychological responses are shown. Therefore, in this study, the data to develop comfort model specialized for gender were obtained and analyzed. Experiments were conducted on Korean females in their 2-30s in actual vehicles located in climate chambers with hot and cold conditions. During the experiment, skin temperature was measured and thermal comfort of subjects was evaluated. The results were compared with previous results of Korean males and necessity of specialized comfort model for women was confirmed through differences between two results.

초급 학습자를 위한 한국어 이해 교재 개발의 실제 - ‘새 연세한국어 듣기와 읽기 2’를 중심으로

곽지영 ( Kwak Ji Young ),이수민 ( Lee Sumin ),최유경 ( Choi Yookyung ),성미현 ( Sung Mihyun ),이지영 ( Lee Jiyoung ),이혜림 ( Lee Hyerim ) 연세대학교 언어연구교육원 한국어학당 2019 외국어로서의 한국어교육 Vol.52 No.-

The purpose of this study is to examine the process of developing a Korean comprehension skill-based textbook for elementary-level learners - ‘New Yonsei Korean Listening and Reading 2’ as well as its lesson and unit structure1). ‘New Yonsei Korean Listening and Reading 2’ has been developed to be used along with ‘New Yonsei Korean Vocabulary and Grammar 2’ and ‘New Yonsei Korean Speaking and Writing 2’. This paper reviews the principles that ‘New Yonsei Korean Listening and Reading 2’ is based on, the development process, and examples of each section of unit. Each unit of ‘New Yonsei Korean Listening and Reading 2’ consists of the following sections: ‘Title and Lesson Objective’, ‘Let’s Prepare’, ‘Let’s Listen’, ‘Let’s Read’, ‘Let’s Repeat’, and ‘Let’s Summarize’. ‘New Yonsei Korean Listening and Reading 2’ is a topic-based textbook, and is intended to enhance the learners’ comprehension ability and develop the learners’ communicative competence.

냉복사패널을 이용한 차량 실내 냉방시 성별 및 연령에 따른 냉방효과 비교

유지원(Jiwon You),곽지영(Jiyoung Kwak),전정윤(Chungyoon Chun) 한국자동차공학회 2022 한국자동차공학회 부문종합 학술대회 Vol.2022 No.6

입자농도 영향을 고려한 사이클론 최적화 설계에 관한 연구

오세한(SeHan Oh),곽지영(JiYoung Kwak),이열(Yeol Lee) 한국추진공학회 2013 한국추진공학회 학술대회논문집 Vol.2013 No.5

고온 고압조건에 적용할 수 있는 사이클론 성능관계식과 수치해석방법을 이용하여 알루미늄 연소입자를 집진할 수 있는 Lapple 사이클론에 관한 연구가 진행되었다. 자세한 설계 흐름도 및 그 설계결과가 제시되었으며, 예상되는 집진성능이 평가되었다. 연소가스 내에 있는 알루미늄의 입자농도의 영향성이 다양한 운용조건에 대하여 비교되었으며, 입자농도가 커지면 사이클론 내부에서의 압력강하 크기 또한 증가하였으나 그 변화량은 크지 않음이 관찰되었다. A Lapple cyclone is designed to collect alumina particles in high-temperature and high-pressure conditions by utilizing both numerical simulations and theoretical correlation equations. Detailed flow chart for the cyclone design procedure and its results are shown, and the expected performances of the cyclone are also presented. Effects of the dust loading of the alumina particles are observed for various operation conditions, and it is found that the total pressure drop inside the cyclone is slightly increased for higher dust loadings, however, the change is not that strong.

남성골퍼의 골프참여활동에 대한 주관성 연구

김민철 ( Kim Minchul ),곽지영 ( Kwak Jiyoung ) 인천대학교 스포츠과학연구소 2019 스포츠科學硏究誌 Vol.32 No.0

본 연구는 남성골퍼들의 골프 활동에 대한 주관적 인식을 분석하는데 그 목적이 있다. 골프에 정기적으로 참여하고 있는 남성골퍼들이 골프를 단순운동경기로 인식하지 아니하고 복합적 신체문화 활동으로 인식하고 있음에 기반하여 그 구체적인 내용을 파악하기 위하여 Q방법론을 통해 고찰해 보았다. 남성골퍼 16명을 P표본으로 선정하였으며, Q방법의 사용은 남성골퍼들이 골프 종목에 참여함으로써 어떠한 주관적 인식체계유형을 보이는가를 파악하기 위하여 진술문형태의 설문지 방법으로 이루어졌다. 또한 심층면담을 통하여 36개의 Q-population을 추출하여 이러한 자료를 PC용 QUANL 프로그램을 이용하여 분석한 결과 취향과 인식유형 3가지로 분류 되었다. 1유형 고비용의 위험스포츠, 2유형 스트레스해소용 평생스포츠, 3유형 성취감 높은 기술스포츠로 명명하였다. The purpose of this study is to analyze subjective perception of golf activity of male golfers. In order to grasp the concrete contents of male golfers participating in golf regularly based on their recognition of golf as a complex physical culture activity without recognizing golf as a simple sporting event, we examined through Q methodology. Sixteen male golfers were selected as P specimens. The use of Q method was done by questionnaire method of statement type in order to understand what type of subjective recognition system the male golfers participated in golf events. In addition, 36 Q-populations were extracted through in-depth interviews, and these data were classified into three types of taste and recognition types when analyzed using QUANL program for PC. 1 type of high cost danger sports, 2 types of stressful life skills, 3 types of high sense of accomplishment.

측판이 있는 코안다 플랩에 의한 추력편향 특성에 관한 연구

박상훈(Sanghoon Park),곽지영(Jiyoung Kwak),이현재(Hyunjae Lee),이열(Yeol Lee) 한국추진공학회 2015 한국추진공학회 학술대회논문집 Vol.2015 No.5

측판이 설치된 코안다 플랩을 이용한 음속제트의 추력편향특성에 대한 실험적 연구가 진행되었다. 고정확도 추력편향 시험장치와 쉴러린 유동가시화 기법이 연구에 응용되었다. 측판의 설치로 인하여 코안다 플랩 하류에서의 제트유동 박리가 지연되었고, 약한 이력현상을 동반한 67도에 가까운 높은 추력편향각이 관찰되었다. An experimental study for characteristics of the thrust vectoring of a sonic jet utilizing the coanda flap with side plates was performed. A multi-component force measurement system of a high accuracy and Schlieren flow visualization were employed for the study. The jet flow separation at the downstream of the coanda surface was delayed by installation of the side plates, and high deflection angle of the jet flow up to 67° accompanying a weak hysteresis phenomenon was observed.

쾌적성 정량화 기술 신뢰도 확보를 위한 차량용 독자 쾌적모델 개발

윤서연(Seoyeon Yun),곽지영(Jiyoung Kwak),전정윤(Chungyoon Chun),염혜원(Hyewon Yeom),박준석(J. S. Park),서석원(Seokwon Seo),김상훈(Sanghun Kim),권춘규(Chunkyu Kwon) 한국자동차공학회 2018 한국자동차공학회 부문종합 학술대회 Vol.2018 No.6

In recent years, with the increase in the number of vehicles, interests in autonomous car have increased and research on the thermal comfort of the passengers inside the vehicle has also become active. Indoor environment of vehicle, represented as a non-uniform thermal environment, is totally different from that of general building. It can be also affected by various environmental factors, changing every moment. Specifically, the uneven thermal environment in vehicle, which is caused by solar radiation, makes it more difficult to predict thermal comfort of the passenger. UC Berkeley comfort model by Zhang Hui is based on a laboratory experiment and has been widely used as a representative model for predicting passengers’ thermal comfort in transient state. However, since the developed coefficients of the UCB comfort model are all based on the voting of Western people, not Korean, it is difficult to use them directly into our new model. In this study, we conducted several comfort evaluations using Korean male subjects in the wind tunnel under the two conditions (hot/cold). Field experiments were also conducted in this study. Based on the actual data, we newly constructed the HMC comfort model which predicts thermal comfort not only in the steady state but also in the transient state. Moreover, validation test was conducted to evaluate predictability of the developed model under two conditions (hot and cold condition). From the results, the model predicted OTS(Overall Thermal sensation) of real subjects within ±0.5 TSV scales under both conditions and predicted OTC(Overall Thermal comfort) better than previous UCB comfort model did.

사례논문 : IFRS 도입이 관리회계 시스템에 미치는 영향: HM은행의 사례연구

이경태(제1저자) ( Kyungtae Lee ),신일항(교신저자) ( Ilhang Shin ),곽지영(공동저자) ( Jiyoung Kwak ) 한국회계학회 2015 회계저널 Vol.24 No.3

2011년부터 상장사에 의무적으로 국제회계기준이 도입되었는데, 특히 은행업의 경우 국제회계기준이 금융상품의 공정가치 회계를 확대 적용하므로 재무회계 전반에 큰 변화를 가져오게 되었다. 은행 관리회계 정보는 재무회계 손익 정보를 기반으로 조직·상품·업무·고객 등 다양한 전략 구사 단위별로 수익과 비용을 귀속/배부해서 산출하게 되므로, 재무회계 정보는 은행 관리회계 정보 산출의 중요한 원천 데이터가 된다. 따라서 은행의 경영진은 국제회계기준의 도입에 따른 재무회계의 변화가 관리회계 정보 산출에 어떠한 영향을 주는지 면밀하게 분석할 필요를 느끼게 되었다. 이를 위해 HM은행의 경영진은 IFRS 도입을 위한 Task Force Team 과는 별도로 관리회계 영향도 분석을 위한 Task Force Team (이하 관리회계 TFT로 약칭함)를 구성하게 되었다. 재무회계 정보의 경우 외부 정보이용자들을 위한 것이므로 회계정보의 질적 특성으로 볼 수 있는 신뢰성, 목적적합성, 비교가능성 등이 균형있게 고려되는 반면에 내부의사결정을 지원하는 관리회계 정보의 경우 무엇보다 내부의사결정에 목적적합한 회계정보를 산출하는 것이 중요한 과제이다. 따라서, HM은행의 관리회계 TFT는``1단계: 회계기준 차이 분석``, ``2단계: 관리회계 관점의 주요 IFRS topic 도출``, ``3단계: 관리회계 이슈 도출``, ``4단계: 관리회계 이슈별 의사결정``의 4단계에 걸친 단계적 방법론을 적용하여, IFRS 변경 사항 중 은행 관리회계 정보 산출에 큰 영향을 줄 것으로 판단되는 대손충당금 영역(발생손실 개념의 대손비용 반영 여부, 현재가치할인차금 상각효과(Unwinding Effect) 반영 여부), 연체채권 미수이자 영역, 신종자본증권 영역 등에 대한 관리회계 반영 방안을 도출하였다. 본 사례연구는 HM 은행이 수행한 위와 같은 ``IFRS 도입이 은행 관리회계 시스템에 미치는 영향도 분석``사례를 체계적으로 정리함으로써, IFRS 도입을 통한 재무회계 상의 변경사 항이 기업 내부 경영자의 의사결정을 지원하는 목적적합한 회계정보를 산출하는 것이 목적인 관리회계 정보 산출 프로세스에 어떻게 영향을 미치는지에 대해 심도있게 분석하였다. 본 사례연구를 통해 비금융권 관리회계 영역에 비해서 연구가 다소 미흡했던 금융권 관리 회계 영역에 대한 이해도를 높임으로써 향후 관리회계 연구영역을 확대하는데 기여할 수있을 것으로 기대한다. 또한, 재무회계 영역의 변화 내용을 내부의사결정을 지원하기 위한 관리회계 시스템에 어떻게 반영해야 하는지와 관련하여 구체적인 의사결정 접근법 및 사례를 제시함으로써, 실무적인 측면에서도 재무회계의 변화에 대응하여 기업 의사결정 지원정보를 산출하는 관리회계 정보 산출의 변경을 고려하는 기업들에게 큰 도움이 될 수 있을것으로 기대한다. Banks are required to adopt Korean International Financial Reporting Standards (K-IFRS) in 2011. This adoption has caused a considerable change in financial accounting in the banking industry because K-IFRS requires the banks to adopt fair value accounting for the financial instruments, if possible. This change of financial accounting has brought a critical impact on management accounting because financial accounting information is the major source data in generating management accounting information. The management of the banks depends on its management accounting system in formulating strategy and organizing resources to achieve its goals and objectives in an efficient and effective manner, Therefore the adoption of IFRS has forced the management of the banks to make strategic decisions in designing its management accounting system, especially performance measurement system. HM bank, a leading local bank, has adopted K-IFRS in 2001. Financial accounting and management accounting are two major accounting system in HM bank. Two systems share an identical purpose which is to provide useful information in decision-making. However, they are aimed to serve different audiences, which distinguish them from each other. The purpose of management accounting in the bank is to support manegerial decision making by collecting, processing, and communicating information that helps management to plan, control, and evaluate business processes and bank``s strategy while financial accounting is to prepare the general-purpose financial statements used by various external users. With the adpotion of K-IFRS, HM bank management has organized an independent management accounting task force team (MATFT). MATFT is responsible to study the effects of K-IFRS on its management accounting system. MATFT has analyzed the effects using the following 4 steps approach. Step 1: List up the difference in accounting standards between K-GAAP and K-IFRS. Step 2: Identify IFRS topics which have considerable impact on management accounting information. Step 3: Finalize the management accounting topics to be changed. Step 4: Study on how theses changes to be reflected in the managementaccounting system, especially performance measurement system. As the results of the analysis, MATFT identified the following three topics to be changed in the management accounting system: (1) recognition of provision for credit losses, (2) recognition of interest receivable from overdue loans and (3) valuation of hybrid financial instruments. In other words, from MATFT ``s view, these three IFRS topics are considered as major issues which should be revised in the process of generating management accounting information. One of the most important elements of management accounting system in HM bank is performance measurement system of each branch. These three topics are chosen because performance measures (mainly profit measures) of the branches are heavily dependent on how these three topics are applied in calculating each branch``s profit. This case systematically describes HM bank``s process in identifying and reflecting the necessary changes of the management accounting system following the adoption of K-IFRS. As a management of HM Bank, how do you reflect these effects in designing management accounting system This case is aimed to analyze the effect of IFRS adoption on the design ofmanagement accounting system, especially performance measurement.