http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
서수덕 경성대학교 2000 論文集 Vol.21 No.1
While prior research has been shown that there are different patterns of accounting and that the development of national systems of corporate financial reporting is related to environmental factors, identification of patterns and the influential factors involved remains controversial. The significance of cultural factors is far from clear and has been a relatively neglected issue in the development of ideas about international classification. In this paper, a theoretical framework for analysing the impact of culture on accounting practices has been proposed. Value dimensions comprising the accounting subculture have been identified, i.e. professionalism, uniformity, conservatism, and secrecy. These have been related to societal values with the result that relevant country groupings by culture area have been identified as a basis for testing the relationship between culture and practices. Empirical research will now be needed to assess the extent to which there is a match between the proposed groupings, based on cultural influences, and the groupings derived from an analysis of accounting practices. At the same time, any mis-match will need to be explained bearing in mind the possibility of external influences arising from colonization, war and foreign investment. Any limitation as a result of a mis-specification of the cultural dimension involved and/or the measurement of accounting practices will also need to be carefully evaluated.
서수덕,김동현,양두영 濟州大學校 産業技術硏究所 1997 산업기술연구소논문집 Vol.8 No.2
In this paper, we present a polarizer that consists of three step rotary detents which can selectively convert linear polarization into circular polarization and vice versa. For the design of the polarizer. the transmission line theory is applied to design the waveguide mode transducer for the modes to be smoothly converted between rectangular and circular waveguide. A dielectric plate is inserted i n circular waveguide for the conversion of a polarized wave with the angle of an inserted dielectric plate. Also. we simulated to obtain the optimum values of the transmission and the reflection coefficient characteristics at input and output port.
서수덕,김진석,강현범,이진우,이승진,김건우,김범준 한국고분자학회 2021 한국고분자학회 학술대회 연구논문 초록집 Vol.46 No.1
In this work, the impact of temperature-dependent aggregation (TDA) behaviors in benzodithiophene (BDT)-based polymer donors (PDs) on the electrical, morphological and photovoltaic performances of all-polymer solar cells (all-PSCs) is investigated. In contrast to PBDB-T, PBDB-Bz with bulkier side chains exhibits strong aggregation behavior in solution independent of temperatures between 20 and 100 ℃. Notably, PBDB-Bz-based all-PSCs show a power conversion efficiency (PCE) of over 9% without any solvent additives (SA) or thermal annealing (TA). Furthermore, high PCEs for the PBDB-Bz-based devices are maintained irrespective of their processing temperatures (T<sub>proc</sub>). However, the PCEs of PBDB-T-based devices are strongly dependent on their SA, TA and T<sub>proc</sub> conditions. Thus, the development of PDs with temperature-insensitive, strong aggregation behavior is crucial in producing reproducible, T<sub>proc</sub>-tolerant and additive-free high-performance all-PSC devices.