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김범준,차용훈,임재형,박광호,허종기,Kim, Bum-Joon,Cha, Yong-Hoon,Lim, Jae-Hyung,Park, Kwang-Ho,Huh, Jong-Ki 대한악안면성형재건외과학회 2010 Maxillofacial Plastic Reconstructive Surgery Vol.32 No.6
Purpose: Anatomical reduction of the fractured condylar process is an important prerequisite for re-establishing function. The authors reported about effectiveness of transoral approach for mandibular subcondyle fracture using trochar device in cases that the fracture line is below the reference line, the perpendicular line of the longitudinal axis of condylar process passing the lowest point of sigmoid notch. As a serial study, we report the open reduction via preauricular approach for mandibular condyle fracture, in cases that the fracture line is above the reference line. Patients and Methods: Sixteen condylar fractures of 15 adult patients were divided two groups and treated by open reduction via preauricular approach (8 cases) or by closed reduction (8 cases). The degree of maximal mouth opening, occlusion, anatomical reduction, condylar resorption and complications were assessed and evaluated for the two groups. Results: The open reduction of condyle via preauricular approach leads to good results without permanent complications. Anatomical reduction of open reduction group and maximal mouth opening range of the closed reduction group is significantly better than the other group. No significant differences were found in the condylar resorption and the occlusion. Conclusion: The preauricular approach was useful to reduce and fix the condylar fragment, in cases that the fracture line is above the reference line.
사례논문 : 회계저널; 사내독립기업제도를 위한 책임회계시스템 구축 - 글로벌 텔레콤 사례
김범준 ( Bum Joon Kim ),신재용 ( Jae Yong Shin ) 한국회계학회 2013 회계저널 Vol.22 No.4
국내 유무선 통신서비스를 제공하는 글로벌 텔레콤은 현장중심, 효율위주, 자율기반의 경영활동을 수행하기 위하여 고객별 사내독립기업제도(Company-in-Company; 이하 CIC)를 도입하였으며, 이러한 조직구조에서 효율적인 경영관리활동을 수행하기 위하여 책임회계시스템을 구축하였다. 글로벌 텔레콤은 조직별 역할과 책임에 따른 자원의 통제가능성과 회계정보의 구분가능성을 기준으로 투자중심점, 이익중심점, 비용중심점의 3가지 유형의 책임중심점을 설정하였다. 또한, 투자(이익)중심점간 서비스 제공관계를 성과평가에 반영하기 위하여 8개 사내거래 유형을 정의하였으며, 지원부서에서 발생한 원가는 인과관계를 고려한 3단계 원가배부를 통하여 최종적으로 고객별 CIC조직에 배부하였다. 특히, 사내거래에서 거래단가는 계획기준으로 설정하여 경영활동의 예측가능성을 높이는 반면 거래물량은 실적기준을 적용하여 자원의 효율적 배분을 유도 하도록 하였다. 또한, 조직별 경영자의 성과평가기준으로는 사내거래 성과 및 원가배부를 반영한 조직별 영업이익을 선택하였다. 본 사례는 성공적으로 책임회계시스템을 도입하기 위하여 첫째, 전략, 조직 및 운영 프로세스 간 연계, 둘째, 조직별 역할과 책임 정립, 셋째, 성과평가결과의 보상과의 연계, 넷째, 사내거래의 단순화를 제시하였으며, 마지막으로 최고경영자의 지속적인 지원이 중요하다는 점을 시사하고 있다. Global Telecom, an incumbent mobile and fixed line telecommunication service provider in Korea, introduced a Company-in-Company organizational structure to perform with a customer focus, efficiency and autonomy. In doing so, it established a responsibility accounting system to support efficient day-to-day and long-term management. Global Telecom sets up three type of responsibility center, including investment center, profit center and cost center according to a unit`s controllability. To evaluate divisional performance, eight type of internal transactions are defined and the costs of supporting divisions incurred are traced to customer-oriented CIC using three-stage cost allocation method. Especially, transfer price is set by budget to improve predictability and the quantity of internal transactions is determined on actual basis to promote efficient resource allocation. Divisional managers are evaluated by operating profit reflecting performance after internal transaction and cost allocation. This case study provides five key success factors regarding the introduction of responsibility accounting system as follows. First, a better alignment among strategy, organizational structure, and operation process. Second, a clearly defined organizational role and responsibility. Third, a pay-for-performance system, Fourth, simplified internal transactions. Final, continuous and strong CEO sponsorship.
김범준 ( Bum-joon Kim ),박진하 ( Jin-ha Park ),현지원 ( Jiwon Hyeon ) 한국회계학회 2018 회계저널 Vol.27 No.2
본 연구에서는 경영자 능력에 따라 감사인 선택이 차별적으로 이루어지는지 여부를 분석하였다. 선행연구에 따르면, 유능한 경영자는 사업에 대한 이해가 높을 뿐만 아니라 자신의 높은 명성을 유지하기 위하여 기회주의적인 사적이익 추구 동기가 낮으며, 재무보고의 질이 높아 경영자와 주주간 대리인 비용이 낮다. 따라서 첫 번째 가설에서는 경영자의 능력이 높은 기업일수록 프리미엄 감사인인 산업전문감사인을 선임할 가능성이 낮을 것으로 예상하고 분석을 수행하였다. 다음으로 두 번째 가설에서는 경영자의 능력과 산업전문감사인 선임 간의 관계에 이사회의 독립성이 어떤 영향을 미치는지 분석하였다. 실증분석결과, 경영자의 능력과 산업전문감사인 선임 간의 유의한 음(-)의 관련성이 존재하였다. 또한, 경영자의 능력이 낮은 경우에만 감사인 선임과정에 영향력을 행사할 수 있는 이사회의 독립성이 높을수록 산업전문감사인을 선임한다는 결과를 일부 모형에서 부분적으로 발견하였다. 이러한 연구결과는 감사인 선임에 영향을 미치는 요인으로 기존의 기업수준(firm level)의 특성을 확장하여 경영자 특성을 분석함으로써, 감사인 선임 결정요인과 관련된 선행연구를 확장하였다는 점에서 공헌점이 있다, 또한, 독립적인 이사회의 역할이 감사인 선임에 있어서 중요한 요인이라는 선행연구결과와 일관된 실증결과를 제시함으로써 감사인 선임과정과 관련된 메커니즘을 이해하는데 기여한다. In this study, we investigate whether auditor selection is differentiated according to manager's ability. According to previous studies, able managers not only have a good understanding of their business but also have less incentive to pursue opportunistic proprietary interests due to their high reputation. Thus, high managerial ability will decrease the agency problem between manager and shareholders. Based on this theory, we first predict that the higher the managerial ability, the less likely it is to appoint a premium industry specialist auditor(ISA). Moreover, prior study shows that independent board has incentive to approve the industry specialist auditor to decrease agency problem in auditor selection process. Thus, we also investigate whether the relationship between the managerial ability and the auditor selection differed according to the board independence. The empirical results show that there exits a significantly negative relationship between the managerial ability and the possibility of appointing the industry specialist auditor. Next, when managerial ability is low, the higher the independence of the board, the more likely appointing ISA. However, this result is partially supported. Thus, this study contributes to extend the prior auditor selection literature by analyzing the effects of managerial characteristics on the selection of external auditors and by showing the importance of independent board.
교번스퍼터링법에 의해 다양한 기지상 재료위에 형성된 Au 나노입자의 성장거동에 대한 전기, 광학적 분석
김범준 ( Bum-joon Kim ),김현철 ( Hyun Chul Kim ),박종건 ( Jong-geon Park ),이경석 ( Kyeong-seok Lee ) 대한금속ㆍ재료학회 2017 대한금속·재료학회지 Vol.55 No.10
Nanocomposite films, which are comprised of metal nanoparticles dispersed in a matrix layer, have attracted great interest due to their unique electrical and optical properties, which are mainly due to the excitation of localized surface plasmons. In this study, we employed an alternating sputtering method to fabricate such nanocomposite films. We then systematically investigated the effect of SiO<sub>2</sub>, (Ba,Sr)TiO<sub>2</sub>, and Si matrix materials on the growth behavior of Au nanoparticles and their geometric distribution, which strongly affects their plasmonic properties, using both electrical and optical means. From the results, we suggest an effective way of monitoring the growth stages of Au nanoparticles and adjusting their geometric distribution to a desired form, by properly selecting the combination of materials and process controls. (Received May 16, 2017; Accepted June 17, 2017)
논문 : AISI 316L스테인리스강의 소형펀치 크리프 거동에 미치는 마찰계수의 영향
김범준 ( Bum Joon Kim ),조남혁 ( Nam Hyuck Cho ),김문기 ( Moon K. Kim ),임병수 ( Byeong Soo Lim ) 대한금속재료학회(구 대한금속학회) 2011 대한금속·재료학회지 Vol.49 No.7
Small punch creep testing has received attention due to the convenience of using smaller specimens than those of conventional uniaxial creep tests, which enables creep testing on developing or currently operational components. However, precedent studies have shown that it is necessary to consider friction between the punch and specimen when computing uniaxial equivalent stress from a finite element model. In this study, small punch creep behaviors of AISI 316L stainless steel, which is widely used in high temperature-high pressure machineries, have been compared for the two different ceramic balls such as Si3N4 and Al2O3. The optimal range of the friction coefficient is 0.4~0.5 at 650℃ for the best fit between experimental and simulation data of AISI 316 L stainless steel. The higher the friction coefficient, the longer the creep rupture time is. Therefore, the type of ceramic ball used must be specified for standardization of small punch creep testing.
P122강 열화재의 소형펀치 크리프 평가 및 미세조직 분석
김범준 ( Bum Joon Kim ),김문기 ( Moon K Kim ),임병수 ( Byeong Soo Lim ),Hoang Tien Dung 대한금속·재료학회 2010 대한금속·재료학회지 Vol.48 No.1
This paper investigates the influence of aging time on creep properties via a small punch creep test and evaluates the microstructural change of P122 steel at 600℃. The area fraction of precipitates was quantitatively analyzed to identify the relationship between the creep rupture life and precipitates. The coarsening behavior of precipitates along the grain boundaries was also investigated for various aging times. It is found that this coarsening behavior led to a loss of solution hardening and resulted in a hardness drop and a reduction of creep life.