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나영,장효재 한국경영교육학회 2015 경영교육연구 Vol.30 No.4
The business environment of our country has rapidly changed since the World Trade Organization (WTO) officially commenced in 1995. The establishment of WTO blurred the boundaries of exports and imports of all the countries of the world in many ways. Accordingly, the enterprises of our country have been establishing global diversification strategies to cope with the changes of the world economy. In other words, the importance of global diversification is being on the rise. While, however, the importance of global diversification is growing bigger, researches on the characteristics of global diversification enterprises are relatively insufficient. Accordingly, this research examines whether or not there are some differences in the effects of global diversification enterprises’ making losses on Income smoothing which is earnings management method of enterprises, and attempts to analyze the following specifically in order to help the information users make right decisions on global diversification enterprises. The results of this research are summarized as follows: First, global diversification enterprises were found to do earnings management through income smoothing to make the prediction of future profits with ease. Second, loss-making global diversification enterprises tried to perform income smoothing to reduce the earnings volatility, yet the factors can not be controlled international diversification and the income smoothing was found to be failed. Third, it was found that there were differences in the effects of global diversification on income smoothing depending on whether or not global diversification enterprises make a loss. This research has a significance in that it analyzed empirically the relationship between global diversification enterprises’ making losses and income smoothing. Particularly, the empirical verification that loss-making global diversification enterprises perform income smoothing and that there are differences in the effects of global diversification on income smoothing depending on whether or not global diversification enterprises making losses support the validity of this research that expanded the scope of preceding other researches. 우리나라의 경영환경은 1995년 세계무역기구의 출범으로 인해 급격히 변화하였다. 세계무역기구의 출범으로 세계 각국의 수출입 경계는 많은 부분에 있어 현저히 흐려졌다. 이에 국제다각화의 중요성이 대두되었고 국내 기업들은 세계의 경제변화에 대응하기 위해 국제다각화 전략을 수립해 왔다. 그러나 국제다각화의 중요성이 커지고 있는 반면 국제다각화와 관련된 연구는 비교적 미흡한 실정이다. 따라서 본 연구에서는 국제다각화 기업의 손실발생 여부가 기업의 이익관리의 한 방법인 이익유연화에 미치는 영향에 대한 차이가 존재하는지를 검증하여 정보이용자가 국제다각화 기업에 대한 올바른 의사결정을 할 수 있도록 현실적인 접근을 시도하였다. 본 연구의 결과를 요약하면 다음과 같다. 첫째, 국제다각화 기업들은 미래이익의 예측을 용이하게 하기위해 이익유연화를 통하여 이익관리를 하는 것으로 나타났다. 둘째 국제다각화 손실기업은 이익의 변동성을 줄이기 위해 이익유연화를 시도하지만 국제다각화의 통제할 수 없는 요인으로 인해 이익유연화에는 실패하는 것으로 나타났다. 셋째 국제다각화 기업의 손실발생 여부에 따라 국제다각화가 이익유연화에 미치는 영향에 차이가 존재하는 것으로 나타났다. 본 연구는 국제다각화 기업의 손실여부에 따라 이익유연화와의 관련성을 실증적으로 분석했다는 점에서 의의가 있다. 특히 국제다각화 손실기업이 이익유연화를 시도한다는 점과 국제다각화 기업의 손실발생 유무에 따라 국제다각화가 이익유연화에 미치는 영향에 차이가 있다는 것은 선행연구의 범위를 확장한 본 연구의 타당성을 뒷받침하고 있다.
Measurement Error Effects of Beam Parameters Determined by Beam Profiles
장지호,장효재,전동오 한국물리학회 2015 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.67 No.8
A conventional method to determine beam parameters is to use the profile measurements to determine the values of twiss parameters and beam emittance at a specified position. The beam information can be used to improve transverse beam matching between two different beam lines or accelerating structures. This work addresses the effects of the measurement errors on the beam parameters and the optimal number of profile monitors in the section between the MEBT (mediumenergy beam transport) section and the QWR (quarter-wave resonator) of the RAON linear accelerator.
Superconducting Linac for the Rare Isotope Science Project
김형진,정허춘,장효재,김영권,박건태,차혁진,이민기 한국물리학회 2015 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.66 No.3
The Rare Isotope Science Project (RISP) has been proposed as a multi-purpose accelerator facilityfor providing beams of exotic rare isotopes of various energies. The RISP driver linac, which is usedto accelerate the beam, for example, uranium ions from 0.5 MeV/u to 200 MeV/u, consists ofsuperconducting RF cavities and warm quadrupole magnets for focusing heavy-ion beams. Therequirements for the linac design are especially high for acceleration of multiple charge beams. Inthis paper, we present the RISP linac’s design, the superconducting cavity, the cryomodule system,and the requirements in the dynamic errors to minimize the beam centroid’s oscillation.
고속철도(KTX)용 제동디스크의 국산화 개발을 위한 항복비의 특성 평가
하도현(Do-Hyun Ha),김효진(Hyo-Jin Kim),조준영(Joon-Young Jo),장효재(Hyo-Jae Jang),이태영(Tae-Young Lee),김용신(Yong-Shin Kim),김선진(Seon-Jin Kim) 대한기계학회 2021 대한기계학회 춘추학술대회 Vol.2021 No.11
The role of the brake system is important for the safe operation of high-speed rail. Currently, the brake disc, which is an important part of the brake system, is entirely dependent on imported products, and it is necessary to secure the design and manufacturing technology of the brake disc. In railway vehicles, the maximum temperature of the brake disc surface can reach 600°C, which can lead to a potential hazard accompanied by thermal fatigue. Therefore, high fatigue resistance and LCF behavior of the brake disc are very important. In this study, as a series of processes for localization development of brake disks, before LCF testing of brake disk materials, the effects of the mechanical properties and characteristics of the yield ratio on temperature are evaluated. As a result of the tensile test, it was shown that the mechanical properties according to the temperature were superior to those of other materials.
카오틱 맵을 이용한 위상 최적화 알고리즘의 수렴속도 향상
김용호(Yong-Ho Kim),김기철(Gi-Chul Kim),이재환(Jae-Hwan Lee),장효재(Hyo-Jae Jang),한석영(Seog-Young Han) 한국생산제조학회 2014 한국생산제조학회지 Vol.23 No.3
Recently, a topology algorithm based on the artificial bee colony algorithm (ABCA) has been proposed for static and dynamic topology optimization. From the results, the convergence rate of the algorithm was determined to be slightly slow. Therefore, we propose a new search method to improve the convergence rate of the algorithm using a chaotic map. We investigate the effect of the chaotic map on the convergence rate of the algorithm in static and dynamic topology optimization. The chaotic map has been applied to three cases, namely, employ bee search, onlooker bee search, and both employ bee as well as onlooker bee search steps. It is verified that the case in which the logistic function of the chaotic map is applied to both employ bee as well as onlooker bee search steps shows the best dynamic topology optimization, improved by 5.89% compared to ABCA. Therefore, it is expected that the proposed algorithm can effectively be applied to dynamic topology optimization to improve the convergence rate.