UWB 시스템에서 변형된 전송구조와 PRAKE를 이용한 간섭 제거 기법

한승엽,우중재,이재구,홍대식,Han Seung-youp,Woo Choong-chae,Lee Jae-gu,Hong Dae-sik 한국통신학회 2006 韓國通信學會論文誌 Vol.31 No.1c

본 논문에서는 UWB(Ultra Wide Band) 다중 경로 채널에서 PRAKE(Partial RAKE) 기법을 이용한 시간 도약 다원 접속 시스템의 간섭 제거 기법을 제안한다. 제안된 간섭 제거 기법은 다중 사용자 간섭(MAI)의 효율적인 추정을 위하여 매 프레임마다 보호 구간을 적용하는 기존의 전송 방식과 달리 슬롯 단위의 보호 구간을 적용한 전송 모델을 사용한다. 일반적인 UWB 시스템이 다중 경로 채널 환경에서 심볼 간 간섭(ISI)과 다중 사용자 간섭에 의하여 사용자의 수에 따라 심각한 성능의 저하를 가져오는 반면, 제안된 간섭 제거 기법을 적용한 UWB 시스템은 사용자 수에 관계없이 일정한 성능을 보인다. 또한 시스템의 복잡도를 줄이기 위하여 본 논문에서는 간섭을 제거한 신호에 대한 PRAKE 결합 기법과 부분 사용자 간섭 제거를 이용한 저 복잡도 간섭 제거 기법을 제안한다. In this paper, we propose an interference cancellation(IC) scheme using a partial Rake(PRAKE) combining in ultra-wideband(UWB) multipath fading channels. In this IC scheme, differently from the conventional transmitter model, which employs a guard interval between each frame, the guard interval is employed between each slot for estimating the multiple access interference(MAI). The UWB systems using the proposed IC scheme have little performance degradation without regard to the number of user, while the conventional UWB systems have a significant performance degradation according to the number of user. In order to reduce the receiver complexity, the PRAKE combining of post-canceled signal and the partial user IC scheme are also proposed.

Resort Hotel 경영전략 평가에 관한 소고

한승엽,Han, Seung-Youb 한국산학경영학회 1990 산학경영연구 Vol.3 No.-

The objective of this study is on evaluation process of resort hotel management strategy. Therefore, in this study, we find try to a successful implemantation of resort hotel feasibility study and management strategy by systematizing and materialinzing the theory of resort hotel. And we have also investigated and analyzed the real status of resort hotel and then worked out the problem, and estabilished a plan for feasibility determination of resort hotel, he results of this study are as follow: 1) We need to characterize, matenance, develop the benefits of resort hotel. 2) We need to know how to establish model and facilities of resort hotel. 3) We have to inclease quality and quantity of employee's service. 4) We need to effort to satisfy customer's needs and wants through improvising and enlarging facilities of resort hotel. 5) We need to specialize the quality of F & B division. 6) We need to improve the hotel image, promote sales through promotion tools like avertisement, publicity, personel selling, sales promotion.

보일러 시스템의 유체 순환부 동적 모사

한승엽,이태용 ( Seung Youp Han,Tai Young Lee ) 한국화학공학회 1995 화학공학의이론과응용 Vol.1 No.2

관광동기와 관광지 매력속성과의 관계에 관한 연구

한승엽,박수완(Seung Youb Han and Soo Wan Par) 한국호텔외식관광경영학회 1998 호텔경영학연구 Vol.7 No.2

The purpose of this is to examine the relation between tourist motivation and attribute of attractions closely. The tourist motivationmade a practical application of the functional theory, which is one of the theories explaining an attitude and a change in attitude, and was catagorized. The three distinctive repondence cluster was composed of this tourist motivation, ans each cluster is considered to have the characteristics of many coessential tourist motivation. So we tried to make an analysis to importance of attitude of attraction which each cluster seeks after. The potential tourists, who have the utiliarian motivation, are in pursuit full of the natural attributes, but in the fewest of the cultural attributes. The potential tourists, whe have knowledge motivation, are in full of pursuit of the cultural attributes, but in the fewest pursuit of the attributes of attractions such as low price and convenient transportation.

1996년도 제35차 대한소화기학회 추계학술대회 / 일반연제 : 위장관 ; 기능성 소화불량환자에서 체감각 , 뇌간청각 및 시각 유발전위에 관한 연구

한승엽,임정근,강영우 ( Seung Yeup Han,Jeong Geun Lim,Young Woo Kang ) 대한소화기학회 1996 대한소화기학회지 Vol.28 No.1

금융자산의 인식과 제거에 대한 비대칭적 회계처리 : 총수익스왑을 활용한 지분증권 거래에 관한 사례 연구

한승엽 ( Seung-youb Han ),김영준 ( Young Jun Kim ),백복현 ( Bok Baik ) 한국회계학회 2018 회계저널 Vol.27 No.4

총수익스왑(Total Return Swap, 이하 ‘TRS’)은 소유권과 의결권을 분리시키는 고유의 디커플링 기능과 함께 목적에 따라 다양한 변형이 가능해 경영권 방어, 기업인수 등 활용범위를 넓혀가며 새로운 금융기법으로 주목받고 있다. 그러나 TRS에 대한 기존 연구는 주로 법률적 관점에서 이루어져 왔다. 이에 본 연구는 경제적 실질은 유사하나 회계처리가 상이한 아시아나항공㈜과 ㈜호텔롯데의 두 TRS 사례를 분석함으로써 TRS와 관련한 두 가지 회계 이슈를 논의한다. 먼저 금융자산 제거 기준과 인식 기준의 비대칭성으로 인해 TRS의 기초자산 제거와 인식에 대한 회계처리가 일관되지 않을 수 있음을 보인다. 현행 금융자산 제거 기준은 ‘위험과 보상의 이전’이라는 경제적 실질에 기초한 반면, 금융자산 인식 기준은 ‘계약당사자(양수자)’라는 법적 외형을 우선시한다. 그 결과 TRS가 기존 주식의 매각을 목적으로 하는 경우 경제적 실질(주식 담보 차입)에 따라 기초자산의 제거가 금지되나, 신규 주식 취득을 목적으로 하는 경우에는 기업이 계약당사자로 등장하지 않는 법적 외형에 따라 기초자산의 인식이 불허(부외부채 효과 발생)되는 비대칭적 회계처리가 나타난다. TRS가 본래 외형과 실질을 분리할 목적으로 고안된 금융상품인 만큼 실질보다 형식을 우선시하는 현행 금융자산 인식 기준을 보완하거나 관련 공시를 강화할 필요가 있다. 다음으로 TRS 기초자산 매각에 대한 법과 회계의 판단이 불일치할 수 있음을 보인다. 법원과 공정거래위원회는 소유권과 의결권을 함께 이전하는 ‘숨은 의결권’ 유형 TRS의 기초자산 매각 거래에 대해 주요 법적 권한이 이전되었다는 이유로 진성 매각으로 판단한 반면, 금융감독원은 차액 정산 조건으로 인해 시장위험이 이전되지 않았다는 점을 근거로 이를 부인하였다. 기업이 법과 회계의 간극을 활용해 규제차익을 추구할 유인이 있는 만큼 TRS에 대한 감독당국과 투자자의 깊은 이해와 주의가 요구된다. Total return swap (hereinafter ‘TRS’) is a generic term for all types of financial transactions in which a TRS payer who possesses legal ownership of a reference asset transfers specified rewards and/or risks arising from the asset to a TRS receiver in return for receiving promised fees. This financial innovation provides firms with two unique advantages: i) decoupling effects that separate legal ownership and voting right of a stock and ii) flexibility that allows diverse structural designs satisfying various objectives. Prior literature, however, has studied TRS from a legal perspective, focusing on the potential risk of decoupling effects that violate the one-share-one-vote principle, one of the most important bases of the modern Company Act. In this paper, we discuss two accounting issues surrounding TRS by analyzing two cases - TRS of Asiana Airlines Inc. (hereinafter ‘Asiana case’) and TRS of Hotel Lotte Co., Ltd. (hereinafter ‘Lotte case’) - of which accounting treatments are different despite their similar economic substances. We first examine asymmetric accounting treatments in relation to recognition and derecognition of financial assets when TRS is involved in the transaction. The current derecognition standards of financial assets do not regard a TRS-based equity disposal as a true sale because cash settlement conditions in ordinary TRS structures retransfer market risk to a seller. As shown in the Asiana case in which reference assets are currently-possessed equity securities, firms who are in a seller position are not allowed to derecognize the financial assets as long as cash settlement condition exists regardless of legal ownership transfer. On the other hand, the recognition standards of financial assets require firms to directly represent as contractual parties of financial transactions to recognize underlying assets, consequently placing legal form before economic substance. As in the Lotte case whose objective is to purchase new equity securities, firms who are neither direct buyers nor sellers are prohibited from recognizing newly acquired financial assets, although firms de facto own the assets from an economic perspective. As a consequence, different accounting treatments are applied to economically identical transactions, depending on the characteristics of TRS reference assets, that is, whether the assets are currently-possessed versus newly-acquired. Since firms have stronger control over reference assets in a purchasing-purpose TRS than in a selling-purpose TRS, the current recognition standards of financial assets that prioritize legal form need to be revisited for the consistency with the derecognition standards which prioritize economic substance. At minimum, more transparent disclosure is necessary to help investors better understand the nature of transactions. Secondly, we discuss the discrepancy between law and accounting in regards to TRS equity disposal. The law which puts more weight on contractual appearance of duty and right relations considers TRS equity disposal as a true sale only if major legal rights, such as ownership and voting rights, are transferred. Consistently, the court and the Fair Trade Commission consider Asiana’s TRS-based equity securities disposal as a true sale. In contrast, the accounting which stands on the substance-over-form principle does not affirm it as a true sale unless most financial rewards and risks are actually transferred regardless of legal ownership. The Financial Supervisory Service’s opinion about Asiana’s TRS accounting treatment resonates the accounting viewpoint. This inconsistency between the law and accounting cannot easily be reconciled due to the contrasting objectives and approaches between the two. Since firms may have incentives to pursue regulatory arbitrage and in turn exploit the inconsistency, caution needs to be exercised for investors to have a deeper understanding of firms’ TRS transactions.

UWB 다중 경로 채널에서 PRAKE 를 이용한 간섭 제거 기법

한승엽(Seungyeop Han),우중재(Chungche Woo),고균병(Kyunbyoung Ko),Changeun Kang,홍대식(Daesik Hong) 한국통신학회 2003 한국통신학회 학술대회논문집 Vol.2003 No.11

투사체 운동의 해석해를 이용한 종말 연착륙 유도 법칙

한승엽(Seungyeop Han),안재명(Jaemyung Ahn),이병윤(Byung-Yoon Lee),탁민제(Min-Jea Tahk) 한국항공우주학회 2017 한국항공우주학회 학술발표회 논문집 Vol.2017 No.4

On the Minimun Epi Layer Length of RESURF Diodes

韓承燁(Seung-Youp Han),羅鐘民(Jong-Min Na),愼鎭哲(Jin-Cheol Shin),崔然益(Yearn-Ik Choi),鄭相九(Sang-Koo Chung) 대한전기학회 1996 전기학회논문지 Vol.45 No.1

국가 연구 개발 프로젝트 실시간 자금 관리 시스템 개발에 관한 연구

한승엽(Seung youp Han),이혜정(Hye jung Lee),이정우(Jung woo Lee) 한국IT서비스학회 2014 한국IT서비스학회지 Vol.13 No.3

As science and technology infiltrates every aspects of modern society in terms of economic and social growth and development, funding for research and development (R&D) is growing rapidly. Republic of Korea is not an exception in this trend and the R&D funding in Korea has been grown about 10% every year, recently. However, as the scope and size of funding grows exponentially, need for monitoring and managing these R&D projects becoming more and more imminent. Though different types of project management systems were developed by a variety of agencies and departments and used in monitoring and managing, these systems were developed as standalone silo type systems. These systems are not connected to each other while the same researchers may involved in different projects across agencies and department. Also, these management systems are not linked to the banking systems in which real transactions of funding occurs, such as cost reimbursement and financial audit of each R&D accounts. Historically, a few fraud and malappropriation cases were found and indicted. However, as the number of these incidents grows along with the growth of R&D funding, a large scale integration/linking of project management systems and banking ystems. Realizing the importance of systems integration among agencies as well as with the banking systems, situational requirements analyses were conducted concerning the current state of R&D management system. As a results, a Real-time Case Management System (RCMS) was proposed as a solution to current problems. In this paper, the collected systems requirements were documents with analyses of the situation, the architecture of the integrated systems with more user-friendly technological alternatives. This large scale linkage requires interface standardization as well as modularization of interfaces. Proposed systems architecture is introduced here with technical details of Jex Framework used,, followed by resulting technical and economic performance of the Realtime Cashflow Management System (RCMS).