Cyclohexene을 첨가한 PIP 공정 사용 Cf/SiC 복합재의 고밀도화

배진철 ( Jin Cheol Bae ),조광연 ( Kwang Youn Cho ),김정일 ( Jun Il Kim ),임동원 ( Dong Won Im ),박종규 ( Jong Kyu Park ),이만영 ( Man Young Lee ),이재열 ( Jae Yeol Lee ) 한국복합재료학회 2013 Composites research Vol.26 No.5

탄소섬유강화 SiC기지상 복합재는 우수한 산화저항성과 우수한 열충격저항성을 가진다. 그리고 이런 특성들은 탄소섬유강화복합재가 고온구조재로서 응용케하였다. 본 연구에서는 Cf/SiC 복합재가 전구체 함침과 액상 함침이 동반된 열분해공정, Cyclohexene을 사용한 화학기상 경화공정을 통해 제조되었다. 최종 제조된 Cf/SiC 복합재는 5회 함침을 통해 0.43 g/cm3 밀도를 갖는 탄소섬유 프리폼에서 1.76 g/cm3의 밀도값을 나타내고 있다. 그리고 산화저항성 특성면에서 Cf/SiC 복합재의 무게가 공기중 1400oC에서 6시간 유지 후에 81%가 남았다. 결과적으로 Cyclohexene을 사용한 화학기상 경화공정은 효과적으로 높은 치밀화와 증가된 산화저항성을 보이고 있다. Carbon fiber-reinforced SiC matrix composites have good oxidation resistance and thermal shock resistance. These properties have allowed the composites to be applied to high-temperature structures. In this study, Cf/SiC composites were fabricated via precursor infiltration and pyrolysis (PIP) process, including liquid phase infiltration and chemical vapor curing using cyclohexene. The final Cf/SiC composites, which have gone through the PIP process five times, showed a density of 1.79 g/cm3, as compared to a density of 0.43 g/cm3 for pre-densified bare carbon fiber preform. As for the oxidation resistance characteristics, the weight of Cf/SiC composite was maintained at 81% at 1400oC in air for 6 hours. Chemical vapor curing (CVC) using cyclohexene has shown to be an effective method to achieve high densification, leading to increased oxidation resistance.

감사시차의 결정요인에 관한 연구

배진철(Bae, Jin-Cheol),첩기룡(Tie, Ji-Long),임충혁(Im, Chung-Hyeok),김명인(Kim, Myung-In) 한국국제회계학회 2018 국제회계연구 Vol.0 No.79

본 연구는 한국채택국제회계기준(K-IFRS) 도입 전후로 감사시차 및 감사시차 결정요인에 유의한 변화를 갖는지 검증하고자 한다. 감사시차는 결산일로부터 감사보고서일까지의 기간으로 측정되며, 감사 효율성을 의미하는 동시에 재무제표의 적시성을 결정하는 중요한 요인이다. 지금까지 감사시차에 영향을 미치는 요인들을 확인하기 위한 많은 선행연구들이 있었다. 이러한 선행연구들에서 파악된 다양한 요인들을 고려하여 K-IFRS 도입 기간인 2011년을 중심으로 전후 각 6년간의 표본을 구성하였다. K-IFRS 도입이 감사시차를 증가 혹은 감소시켰는지, 혹은 감사시차에 아무런 영향을 미치지 않았는지 검증함으로써 K-IFRS 도입 효과를 확인하고, 향후 K-IFRS 제정과 개정에 근거자료가 되고자 하는 데에 본 연구의 의의가 있다. 또한 K-IFRS 도입 전후로 감사시차가 달라졌다면, K-IFRS 도입전후로 감사시차에 영향을 미치는 감사시차 결정요인이 변화하였기 때문일 것이다. 그러므로 K-IFRS 도입 전후로 나누어 감사시차 결정요인이 감사시차에 미치는 영향을 살펴보았다. 실증분석결과는 다음과 같다. 첫째, K-IFRS 도입 이후에 감사시차는 유의하게 증가하였다. 즉 KIFRS의 도입 이후 결산일과 감사보고일 사이의 기간이 증가한 것이다. 둘째, K-IFRS 도입 이전과 이후로 감사시차 결정요인이 감사시차에 미치는 영향은 각각 다르게 작용한다는 것을 알 수 있었다. KIFRS 도입 전 감사시차에 음(-)의 영향을 미치던 기업규모는 K-IFRS 도입 이후 그 크기가 감소했다. 반대로 K-IFRS 도입 전 감사시차에 양(+)의 영향을 미치던 대형회계법인 감사유무와 당기순손실보고 유무는 그 영향이 감소하였다. 부채비율은 감사시차에 미치던 양(+)의 영향이 K-IFRS 도입이후 더 강해졌다. 본 연구는 K-IFRS 도입 이후 감사시차 결정요인들의 변화를 KOSPI와 KOSDAQ시장을 구분하여 검증함으로써 감사효율성과 재무보고 적시성을 중시하는 실무계, 학계, 투자자 및 정책입안자 등에게 유용한 시사점을 제공할 것이다. This paper investigates whether the mandatory adoption of K-IFRS affects the audit report lag and more specifically examines the effect on the determinants of audit report lag. Audit report lag, measured by the period from fiscal year-end date to audit report date, is closely associated with the audit efficiency as well as the timeliness of financial statement. Given that prior studies have shown the determinants affecting audit report lag such as leverage, firm size, auditor size, loss firm, etc., this study focuses on not only how K-IFRS adoption influences the days of audit report lag but also how specifically K-IFRS adoption changes each determinant of audit report lag. We construct our sample with each 6 years before and after K-IFRS adoption in 2011 for the period from 2005 to 2016. We find that the mandatory K-IFRS adoption significantly increases audit report lag, and it also significantly changes the impact of determinants on audit report lag. Specifically, we show that the effects of the determinants including firm size, Big 4 auditor (type of auditor size), loss firm significantly decrease after K-IFRS adoption but the effect of financial leverage significantly increases after K-IFRS adoption. Our results contribute to current literature regarding audit and K-IFRS adoption. First of all, it is the first study to show that K-IFRS adoption increases audit report lag in Korea while European prior studies present a significant decrease in audit report lag after IFRS adoption. Second, we interpret our evidence of higher impact of financial leverage on audit report lag as suggesting that creditors are more concerned about K-IFRS adoption, which delays the submission of audit report. We believe that these findings will provide a useful guideline to auditors, standard setters, government, practitioners and other stakeholders.

건축문화유산 유지관리를 위한 HBIM 구축 프로세스 - 예천 용문사 대장전과 공주 마곡사 영산전을 대상으로 -

배진철(Bae, Jin-Cheol),전한종(Jun, Han-Jong) 대한건축학회 2023 대한건축학회 학술발표대회 논문집 Vol.43 No.1

This study analyzed the problems and improvement methods that occurred during the HBIM construction and modeling process for the advanced shaping of cultural heritage. To address the problems that arose during the modeling process, the study proposed improvement measures such as the development of a shape prediction algorithm, strengthening collaboration between BIM experts and cultural heritage experts, and creating reference drawings. The proposed HBIM construction and modeling process is expected to greatly assist in the preservation and management of architectural cultural heritage. Future research should objectively verify the validity of the modeling process, and evaluate the validity of the modeling through methods such as surveys.

도시개발공사의 회계 기본변수는 정보적 가치가 있는가?

배진철 ( Jin-cheol Bae ),고재민 ( Jai-min Goh ),이아영 ( A-yong Lee ),박상수 ( Sang-su Park ) 한국회계학회 2017 회계저널 Vol.26 No.1

This paper examines whether the fundamental accounting variables of local public construction companies are informative of future profit changes. If the evaluation system for local public construction companies effectively monitors the managers, the quality of their accounting information would be higher than that of private construction firms. On the other hand, if the evaluation system for local public construction companies puts pressure on managers, their quality of accounting information would be lower and the informativeness would be weaker. The results are as follows. First, in case of local public construction companies, most of their fundamental accounting variables are not relevant to their future earnings changes. The private construction firms` aggregate fundamental score effectively explains future profit changes, but that of local public construction companies` does not. Second, we find that the informativeness of the fundamental accounting variables significantly differs between local public construction companies and private construction firms. This is the indirect evidence that the managers of local public construction companies feel pressed for their evaluation system and their pressure deteriorates the informativeness of their accounting information. Therefore, this study suggests that the evaluation system for local public construction companies should also reflect the quality of accounting information to improve the effectiveness.

천정 크레인의 진동 저감을 위한 퍼지제어기 및 제어기 개발용 시뮬레이터 설계에 관한 연구

정경채(Kyung-Chae Jeong),홍진철(Jin-Cheol Hong),배진호(Jin-Ho Bae),이달해(Dal-Hae Lee),이석규(Suck-Gyu Lee),이해영(Hai-Young Lee) 제어로봇시스템학회 1996 제어·로봇·시스템학회 논문지 Vol.2 No.2

지방공기업과 민간기업의 차입원가 자본화 성향 비교 : 도시개발공사를 중심으로

고재민 ( Jai-min Goh ),배진철 ( Jin-cheol Bae ),이아영 ( A-yong Lee ),박상수 ( Sang-su Park ) 한국회계학회 2017 회계저널 Vol.26 No.3

This paper compares the quality of accounting information between local government-owned and private enterprises via differences in their capitalization of borrowing costs. The capitalization of borrowing costs indicates the quality of accounting information as managers can use their accounting discretion when deciding the level of capitalization of borrowing costs. The results are as follows. First, the level of capitalization of borrowing costs in local public construction companies is higher than that of private construction firms. This evidences that local public construction companies take more advantages of accounting discretion in order to inflate business performances in terms of accounting numbers. Second, local public construction companies much highly tend to capitalize borrowing costs than private construction firms when they are in troublesome financial distress in the prior year. An evaluation system measuring financial soundness of the local government-owned enterprises can strengthen the relationship between financial soundness and the level of capitalization of borrowing costs. This study implies that the evaluation system for the local government-owned enterprises impairs the quality of accounting information. It means that this evaluation system causes managers of local government-owned enterprises to feel pressed and to involve in aggressive accounting practices. We, therefore, suggest that the evaluation system for the local government-owned enterprises should not only assess the business performance but also check the quality of accounting information.