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John J. Cheh,Il-woon Kim,Chris Moon 한국관리회계학회 2009 관리회계연구 Vol.9 No.1
미국에서 Sarbanes-Oxley 법이 2002년에 통과되어서 시행된지 7년이 지난 결과 기업회계의 신뢰도와 투명성이 많이 진작되어진 것으로 보고되고 있다. 그러나 이 법으로 인해서 기업의 감사비용 증가에 대한 불만이 많은 것도 사실이다. 본 논문은 data mining기법을 이용해서 회계내부관리제도가 취약한 기업을 미리 가려낼 수 있음을 보여주고 있다. 회계감사시에 이 기법을 적용하면 회계감사 시간의 단축과 감사비용 절감에 기여할 수 있으리라 생각된다. The Sarbanes-Oxley Act of 2002 requires management of publicly traded companies to assess their company’s internal control material weakness (MW) and to provide an internal control report as part of their periodic report to stockholders and regulators. The Public Company Accounting Oversight Board Auditing Standard 2 requires external auditors to issue an opinion on the effectiveness of their clients’ internal control. Even though the Act helped improve the quality and transparency of financial reports, a major concern has been expressed by many publicly traded companies about the increasing audit fees charged by external auditors. In this paper, we provide evidence that data mining can be used as a powerful tool to recognize and profile companies with material weaknesses in internal control. The decision tree model, in particular, reveals decision rules that can be used for auditors to assess whether a company under audi t i s more l i kel y to fall i nto the cl ass of MW compani es or the class of non-MW companies. This type of information will help auditors not only enhance the effectiveness the audit but also reduce the cost of the audit.
Low Pressure Turbine의 最終段에 일어나는 Moisture Erosion의 原因에 關한 考察
蔡元錫 군산대학교 1979 群山水産專門大學 硏究報告 Vol.13 No.3
Recently marine engine or steam power station is turning to a large size. A steam turbine consists of a main part of this prime mover. In the low pressure turbine, a leading edge of the last moving blade takes place a moisture erosion and it has been used with stellite shield for this section. But this stellite shield occasionally fails to hold for several months. Now the cause of a moisture erosion is to be examined closely. The main cause is considered as a water droplet in the turbine. The moisture erosion comes to happen by the mutual relation between steam and water droplet relation velocity at steam path of just befor last moving blade Therefor the fundamental problem on the factor is beyond our research but we want to invest the cause so for as we can, which has been brought about on the structure and operation.
채원석 군산대학교 1974 群山水産專門大學 硏究報告 Vol.8 No.1
Nowadays, according to the tendency to the large size and the high speed of a ship, a main engine wants speeding up and raising power. On the contrary, various Diesel Engines adopted in recent days cause the increase of cylinder numbers and the complex mechanism of the system of an intake and exhaust valve and a high compressin ratio. Accordingly the principle and the structure are attended with lots of problems in simplification of a reciprocating piston engine and in increasing of rapid progressing R. P. M. At this point, we have to avoid the above difficult problems in an internal combustion engine in future and getting rid of a reciprocating motion mechanism to bring about vibration, I wall state on the historical consideration and the principle of a N. S. U -Wankel Rotary Engine which is excellent in getting power by rotating directly the rotor coresponding to a piston.
실습전 옥산호 주기관에 저질 연료유 사용에 대한 고찰 (1)
채원석 군산대학교 1969 群山水産專門大學 硏究報告 Vol.3 No.2
As the most suitable quality Bunker-A (JIS K-2205) has closely approximation for the main diesel engine (6MA-HTY) in the training, Og-San. But it is so expensive for daily use that we can find the poor economy. Here we cannot too strongly advise the necessity of any substitution. The author has got how to make use of the Light Residual Fuel Oil which is lower both in quality and price than Bunker-A mentioned above. For the useful management, two heater tanks and one oil purifier which are the minimum increase are fitted to the existing facilities in the engine room of Og-San.
내연기관용 윤활유 성상의 간이한 시험방법에 관한 소고 : 실습선 옥산호의 주기관용을 중심으로
채원석 군산대학교 1971 群山水産專門大學 硏究報告 Vol.5 No.1
The lubricating oil supplied for engines frictional parts is very important for the improved efficiency and longevity of engines. Due to the fact there is no specific testing equipments to determine quality and nature of the lubricating oil presently used for engines and purchaised in the common market, it is possible that great adverse effect could be caused to efficiency and longevity of engines. A Simple testing method of color, smell, water quotient, specific gravity and chemical reaction was effected, utilizing handy tools and the lubricating oil being used in training ship 'OG-SAN'. I hope this method not only improved efficiency of engines but also render help to engineers.
Hoon Soo Kim,Gene Cheh,이상호,June Ho Lee 대한신경외과학회 2010 Journal of Korean neurosurgical society Vol.48 No.11
Vertebral artery loop formation causing encroachment on cervical neural foramen and canal is a rare cause of cervical radiculopathy. We report a case of 61-year-old woman with vertebral artery loop formation who presented with right shoulder pain radiating to her arm for 2 years. Plain radiograph and computed tomography scan revealed widening of the right intervertebral foramen at the C5-6 level. Magnetic resonance imaging and angiogram confirmed the vertebral artery loop formation compressing the right C6 nerve root. We had considered microdecompressive surgery,but the patient’s symptoms resolved after conservative management. Clinician should keep in mind that vertebral artery loop formation is one of important causes of cervical radiculopathy. Vertebral artery should be visualized using magnetic resonance angiography in suspected case.