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Core in Core 냉각기술을 적용한 플라스틱 사출성형 특성에 관한 연구
최윤서(Yun-Seo Choi),박인승(In-Seung Park),양동호(Dong-Ho Yang),하병철(Byeong-Cheol Ha),허만우(Man-Woo Heo),이종찬(Jong-Chan Lee) 한국기계가공학회 2019 한국기계가공학회지 Vol.18 No.3
Recently, plastic materials have become more diversified, and the development of materials with excellent mechanical properties and plasticity has enabled wider application, miniaturization, and refinement of injection molded products. As a result, the utilization of these products in household goods, electronics, automotive parts, and aircraft parts is increasing in almost all industries. Injection molded parts are often used externally on finished commercial products. This means that the injection mold industry is very important to the value of these products. For this reason, the industry is performing research on the precision and efficiency of the injection molding process. In this study, we investigated the applicability of the core in core cooling method to the problem of product deformation due to temperature variation in existing injection mold designs. We also characterized the cooling performance of an injection mold when using this cooling method.
최윤이(Choi Yun Yee) 한국산업경영학회 2021 경영연구 Vol.36 No.1
본 연구는 산업집중도와 세무위험의 관련성을 살펴보았다. 기존의 산업집중도가 높다는 것은 높은 진입장벽과 안정적인 수익창출이 가능하다는 점과 동종 산업 내에 적은 기업 수로 인해 외부기업지배구조로써의 효과가 발현되지 못하고, 독점적인 산업에서의 불투명한 정보환경이 경영자의 사적이익 추구를 위한 재무보고개입과 조세회피의 유인이 있다는 연구결과를 토대로 기업의 세무위험에 미치는 영향으로 연구를 확대하였다. 이를 위해 2011년부터 2018년까지 유가증권시장을 대상으로 허핀달-허쉬만 지수를 이용하여 산업집중도를 측정하고, 박종일과 전규안(2017)에서 이용한 5년간의 유효세율의 변동성으로 측정한 세무위험을 가지고 분석하였다. 분석결과는 다음과 같다. 첫째, 일정한 변수를 통제한 후에도 산업집중도가 높을수록 세무위험은 감소하는 것으로 나타났다. 즉, 산업 내 기업 간 경쟁정도가 낮을수록 유효세율의 변동성은 작아지는 것으로 관찰되었다. 이러한 관계는 외국인투자자 지분율이 높은 경우, 대주주지분율이 높은 경우에 더 뚜렷하게 관찰되었다. 본 연구는 산업집중도가 기존의 조세회피와의 관련성에 추가하여 세무위험과의 관련성을 살펴보았다는 점에서 유관연구를 확대하였다. 특히, 조세회피와 세무위험이 서로 다른 정보를 가지고 있다는 주장을 산업집중도에 따라 살펴보았다는데 차별점이 존재한다. This study examined the relationship between industrial concentration and tax risk. The high concentration of the existing industry means that high entry barriers and stable profit generation are possible, and the effect of external corporate governance is not manifested due to the small number of companies in the same industry, Based on the findings that the opaque information environment in the monopolistic industry has incentives to intervene in financial reporting and tax avoidance for the pursuit of private interests of managers, the study has been expanded to the impact on corporate tax risk. For this study, the industrial concentration was measured using the Herfindall-Herschmann index and the concentration of the top three companies in the kospi market from 2011 to 2018, The analysis was conducted with the tax risk measured by the volatility of the effective tax rate for five years used in Park Jong-il and Jeon Gyu-an (2017). The analysis results are as follows. First, it was found that even after controlling certain variables, the tax risk decreased as the industrial concentration increased. In other words, it was observed that the lower the degree of competition among companies in the industry, the smaller the volatility of the effective tax rate. This relationship was observed more clearly when the foreign investor s share was high and the largest shareholder s share was high. This study expanded the relevant research in that it examined the relationship with tax risk in addition to the relationship with the tax avoidance. In particular, there is a distinction in that the claim that tax avoidance and tax risk have different information according to industry concentration.
자동차 크랭크샤프트 멀티 연삭시스템의 구조해석에 관한 연구
최윤서(Yun-Seo Choi),이원석(Won-Suk Lee),황인환(In-Hwan Hwang),박휘근(Hwi-Keun Park),조현택(Hyun-Taek Jo),이영식(Young-Sik Lee),김기정(Ki-Jung Kim),송순태(Soon-Tae Song),이종찬(Jong-Chan Lee) 한국기계가공학회 2012 한국기계가공학회지 Vol.11 No.1
A Crankshaft multi grinding machine is developed for manufacturing of high precision crankshaft. The grinding head part of the developed machine should be moved precisely during grinding of work materials. In this paper, structural and modal analysis for the crankshaft multi grinding machine is carried out to check the design criteria of the machine. The analysis is carried out by FEM simulation using the commercial software. The machine is modeled by placing proper shell and solid finite elements. The results of structural and modal analysis confirmed that the structural characteristics of grinding machine and the structural safety are considered secure.
도시주변 능선녹지를 배경으로 하는 아파트 경관의 시각적 영향 - 물리적 경관변수 및 와시점분석에 의한 다각적 접근-
최윤,조동범,Choi, Yun,Cho, Tong-Buhm 한국조경학회 1994 韓國造景學會誌 Vol.22 No.2
In recent years, the visual characteristics of natural open space and greenbelt surrounding the urban landscapes have been changed with sprawling of residential areas and highrised residential buildings. Since these natural areas being the background element of residential areas are topographically sloped mountains in many cities. It is easy to be seen in the distance and it is important to preserve these areas as a visual infrastructure of the urban landscape. The purposes of this study are to extract the factors of landscape impact evaluation for these areas and to clarify the physical landscape variables representing these factors, and to infer the visual-perceptional relationships between image and landscape variables. As results, conceptional three factors were extracted with semantic differential evaluation to classified 18 landscape slide, and three regression models were established with factor score of landscapes and physical variables measured in photographs. On the basis of these relationships, visual-perceptional characteristics were discussed by analyzing the data form eye-movement recording to each of landscapes. The factors of "spatial unfolding of backdropped hilly greenspace", "horizontal quence of residential buildings", and "landscape complexity" prove to be important. And it prove important variables of "skyline of mountainous ridge" and "visual edge of building structure" in regression models and eye fixation movements.
최윤이(Choi, Yun-Yee) 한국경영교육학회 2020 경영교육연구 Vol.35 No.5
[연구목적] 본 연구는 광고선전비와 재무보고의 불투명성의 관련성을 살펴본다. 기업이 광고선전을 늘릴수록 고객은 기업이 저지르는 실수와 부정에 대한 처벌가능성을 높인다. 이는 광고선전이 고객을 통한 기업의 외부지배구조로써 작용하여 경영자의 부정과 불투명한 정보 산출을 감시하는 기능을 수행할 수 있을 것으로 보았다. 따라서 이와 같은 작용이 재무보고의 불투명성을 개선하는지 검증한다. [연구방법] 2011년부터 2018년까지 유가증권시장과 코스닥시장의 8,429개의 기업-연도를 대상으로 분석을 실시하였다. 광고선전비는 개별기업의 광고선전비의 자연로그를 취하여 측정하고 재무보고의 불투명성은 Hutton et al.(2009)과 전규안과 박종일(2017)에서 제시한 3년간의 재량적 발생액의 절대값의 합과 표준편차로 측정하였다. [연구결과] 첫째, 광고선전비가 증가할수록 재무보고의 불투명성이 낮아지는 것으로 확인되었다. 이는 광고선전비의 지출로 인해 증가하는 잠재적 고객과 기업의 인지도는 경영자로 하여금 불투명한 재무보고를 위한 개입을 억제한다고 해석할 수 있다. 둘째, 광고선전비와 재무보고의 불투명성의 음(-)의 관계는 외국인투자자 지분율이 높은 경우, 감사인의 규모가 큰 경우 더 뚜렷한 결과를 보였다. [연구의 시사점] 투자자 측면에서 재무보고의 불투명성을 완화할 수 있는 지표로써 기업의 광고선전비가 갖는 유용성에 대해 살펴본 최초의 연구라는 점에서 시사점이 있으며, 꾸준히 지속되는 재무보고의 불투명성에 관한 연구를 확장하였다는 데 의의가 있다. [Purpose] This study examined the relationship between advertising and financial reporting quality(FRQ). The more companies spend on advertising, the more likely they are to punish customers for mistakes and irregularities they make. It was considered that advertising could serve as an external governance structure of an enterprise, through customers, and could perform the function of monitoring the production of illegal and opaque information by management. Therefore, it is verified that this action improves the opacity of financial reporting. [Methodology] The analysis was conducted on 8,429 firm-year in the KOSPI and KOSDAQ markets from 2011 to 2018. Advertising costs were measured by taking a natural log of the advertising costs, and the FRQ was measured by the sum of the absolute values and the standard deviation of the three-year discretionary accruals presented in Hutton et al. (2009) and Jeon and Park (2017). [Findings] First, we found negative relationship between advertising cost and FRQ. It can be interpreted that the increased awareness of potential customers and businesses due to the expenditure of advertising inhibits opaque financial reporting. Second, the negative relationship between advertising costs and the opacity of financial reporting showed more pronounced in higher foreign investors and big4 auditor. [Implications] This is the first study to examined the usefulness of advertising expenses as an indicator of the opacity of financial reporting in terms of investors.