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저감속 회수장비 시험조건에 따른 초음속 시험탄 감속특성에 대한 수치해석적 연구
송민섭,김재훈,Song, Minsup,Kim, Jaehoon 한국군사과학기술학회 2020 한국군사과학기술학회지 Vol.23 No.5
Numerical analyses were performed using a one-dimensional Euler equation and Godunov Harten-Lax-Van Leer(HLL) Riemann solver in order to study the deceleration characteristics of a 155 mm projectile in a soft recovery system. The soft recovery system consisting of a series of pressure tubes is a system that decelerates the test projectile fired at supersonic speed using a high-pressure gas and filled water inside. Therefore, depending on the gas pressure and the amount of water filling, the deceleration and the exit velocity of the test projectile inside the pressure tube are determined. In this paper, the deceleration characteristics of the test projectile were analyzed according to the gas pressure and water mass filled.
송민섭(Min-sup Song),강선예(Sun-ye Kang),박준수(June-soo Park),손갑헌(Gap-heon Sohn) 대한기계학회 2008 대한기계학회 춘추학술대회 Vol.2008 No.11
DMWs are common feature of the PWR in the welded connections between carbon steel and stainless steel piping. The nickel-based weld metal, Alloy 82/182, is used for welding the dissimilar metals and is known to be susceptible to PWSCC. A round-robin program has been implemented to benchmark the numerical simulation of the transient temperature and weld residual stresses in the DMWs. To solve the round-robin problem related to Pressurizer Safety & Relief nozzle, the thermal elasto-plastic analysis is performed in the DMW by using the FEM. The welding includes both the DMW of the nozzle to safe-end and the SMW of the safe-end and piping. Major results of the analyses are discussed: The axial and circumferential residual stresses are found to be -88㎫(225㎫) and -38㎫(293㎫) on the inner surface of the DMW; where the values in parenthesis are the residual stresses after the DMW. Thermo-mechanical interaction by the SMW has a significant effect on the residual stress fields in the DMW.
증예(症例) : 항결핵제 투여후 발생한 전격성 간염 1예
송민섭 ( Min Seop Song ),황민호 ( Min Ho Hwang ),윤찬호 ( Chan Ho Yun ),김용문 ( Yong Mun Kim ),김정화 ( Jeoung Hwa Kim ),조덕수 ( Deok Su Cho ),김귀완 ( Kwi Wan Kim ) 전북대학교 의과학연구소 2001 全北醫大論文集 Vol.25 No.1
항결핵제는 황달을 포함한 전격성 간염에 이르기까지 다양한 정도의 간기능 이상을 초래할 수 있는데 INH, PZA에서 비교적 흔하고 INH와 RFP을 동시에 투여할 때 간독성의 상승효과가 있다. 저자등은 바이러스성 및 자가면역성 간질환이 배제되었고, 다른 독성 물질에 노출된 적이 없었던 4제 병용 투여환자에서 발생한 전격성 간염 1 예를 경험하였기에 문헌고찰과 함께 이를 보고하는 바이다. Idiosyncratic drug reactions may cause fulminant hepatic failure. The most frequent culprits are anaesthetic agents, non-steroidal anti-inflammatory drugs and isoniazid given with rifampicin. In approximately 10 percent of adults treated with the antituberculous drug isoniazid, elevated serum aminotransferase levels develop during the first few weeks of therapy. We report a twenty six year-old male patient with fulminant hepatitis due to antituberculous drugs (isoniazid, rifampicin, ethambutol, pyrazinamide), He, previously having been well, typically develops non-specific symptoms-nausea, malaise and showed jaundice. He suffered from uncontrolled ascites and pleural effusion. Viral hepatitis and alcoholic hepatitis were excluded from his history and serological study data. After changing of antituberculous drugs and with conservative care, he was discharged with improved clinical condition.
송민섭 ( Minsup Song ),한종수 ( Jongsoo Han ) 한국회계학회 2022 회계저널 Vol.31 No.2
재고자산은 취득원가와 순실현가능가치 중 낮은 금액으로 측정하여 보고하는 저가법을 적용한다. 저가법은 재고자산의 판매로부터 실현될 수 있는 금액이 장부금액보다 작은 경우 재고자산의 장부금액을 감소시킨다는 측면에서 ‘손상’과 밀접한 관련성을 가질 수밖에 없다. 손상과 관련하여 K-IFRS 제1036호 ‘자산손상’과 K-IFRS 제1109호 ‘금융상품’에서 대표적으로 기준을 제시하고 있는데 이 두 기준서는 손상과 관련하여 조금 다른 접근법을 택하고 있다. 손상에 대한 다른 접근법은 재고자산의 저가법 적용에 있어 예상치 못한 혼란을 발생시키고 있다. 본 연구는 K-IFRS 제1002호 ‘재고자산’의 저가법 적용과 관련하여 두 개의 사례를 소개하고, 이들 사례를 통해 저가법적용 과정에서 발생할 수 있는 회계적 문제점을 제기한다. 첫번째 사례는 국제회계기준 해석위원회(IFRS Interpretations Committee)에서 논의되었던 사안으로 순실현가능가치의 결정에 있어 고려해야하는 판매 원가에 모든 판매원가를 포함할 지 아니면 증분원가만을 포함할지에 대한 것이다. 두번째 사례는 재고자산 소진에 장기간의 기간이 소요되는 산업에서 순실현가능가치를 측정할 때 고려되어야 하는 재고자산의 판매 기간에 대한 논의이다. 본 연구는 각 사례별로 사용가능한 회계처리 방법을 제시하고 각 방법별로 제기될 수 있는 문제점을 제시하였다. 본 연구는 기준서에 기반한 올바른 저가법 적용 방법을 제시하기 보다는 현재 회계기준이 가지고 있는 문제점을 드러내는 데 중점을 둔다. K-IFRS 제1002호는 비교적 단순한 회계기준만을 제시하고 있으며 순실현가능가치의 측정과 관련하여 구체적인 치침을 제공하지 않고 있다. 본 연구의 논의를 고려한다면 제시된 방법 중 특정 방법이 회계기준을 위반했는 지 명확하지 않으며, 각 방법 별로 다양한 회계 문제가 발생할 수 있다. 이러한 문제점은 제시된 회계 처리 방법의 문제라기 보다는 재고자산의 순실현가능가치 측정과 관련한 회계기준의 문제점에서 기인하며 재고자산의 손상과 관련한 회계기준의 명확화가 필요하다. Inventories are assets that are held for sale in the ordinary course of business or in the process of production for such sale (IAS 2). IAS 2 requires inventories to be measured at lower value of either historical cost or net realisable value (lower of cost or NRV). NRV is measured as the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. The lower of cost or NRV aims to prevent overstatement of inventories by writing inventories down below cost to NRV (Paragraph 28, IAS 2), which is consistent with the view that assets should not be carried in excess of amounts expected to be realised from their sale or use. We introduce two cases related to measuring NRV. The first case is from the inquiry submitted to the IFRS Interpretations Committee (IFRS IC) in 2021. It asks about which costs should be considered in measuring NRV. IAS 2 requires entity to consider the estimated costs necessary to make the sale in measuring NRV. The case questions whether estimated costs include only ‘incremental’ costs or ‘all related’ costs to make sales of inventory. Lower of cost or NRV is similar to asset impairment. IAS 36 ‘Impairment of Assets’ requires entity to consider incremental cost of sale to estimate recoverable amount of assets. However, the IFRS IC concludes that an entity should consider all costs related to sales in estimating NRV. The second case is about the estimation of NRV for inventories that are expected to be sold for more than one year in fashion industry. An entity computes NRV for inventories unsold in a target season as those inventories are likely to be obsolete. The case asks whether the entity should consider ‘all future years’ or just ‘the target (one) year’ to estimate NRV. Considering all events of future sales is similar to the approach for financial asset impairment prescribed in IFRS 9 ‘Financial Instruments.’ IFRS 9 revised in 2018 introduces the new approach of financial asset impairment that requires an entity to estimate likelihood of all potential future credit losses even though there is no objective impairment indication(s). On the other hand, IAS 36, the standard for non-financial asset impairment, requires an entity to recognize impairments only when objective indication(s) of impairment is observed. We raise controversial accounting issues in measuring NRV while discussing these two cases. For example, including all costs in estimating NRV may need an entity to allocate future overhead costs such as marketing expenses to each items of inventories in the computation of NRV, which is one of the most difficult accounting issues in the practice. Because writing inventories down to NRV needs to expense all future costs at the current period, timings of recognizing expenses may differ as inventory is measured as NRV or historical costs. Moreover, considering all potential future sales events could allow more management’s discretion, which increases the risk of management opportunistic behavior. The paper discusses plausible alternative accounting methods for each case. However, it is not clear whether each one of them is consistent with the IFRS standards. This is because the IFRS standards, especially IAS 2, does not provide enough guidance on NRV. We raise several questions about IAS 2. First, it is not clear whether the purpose of the lower of cost or NRV is for recognizing inventory impairment or for measuring the value of inventory. Second, if the lower of cost or NRV is to account for inventory impairment, IAS 2 needs to make it clear which approach of IAS 36 or IFRS 9 should be applied to inventories. We believe that the approach of IAS 36 is more appropriate because inventory is a non-financial assets and there is no reason not to apply it to inventory. Third, if the lower of cost or NRV is to measure the value of inventory, then IAS 2 needs to explain why only inventory needs such a specific accounting standard. IAS 2 also needs to provide more specific guidelines on NRV.