재무정보의 유용성 추세에 관한 사례연구

이장순(Jang-Soon Lee),문태형(Tae-Hyoung Mun) 한국무역연구원 2022 무역연구 Vol.18 No.6

Purpose – This study compares the financial statements of major Korean and US companies in order to solve the limitations of drawing conclusions only through inferences through statistical analysis without drawing conclusions from previous studies by Mun Tae-hyoung and Lee Jang-soon (2018). Design/Methodology/Approach – For companies listed on the Korean stock market, in order to confirm the correlation between net income, net asset value, and the market capitalization of financial statements, first, the growth rate of the Korean KOSPI and the US DJGI was compared, and then similar indicators of representative companies are compared. Findings – As a result of comparison, the profitability of similar companies in the US was higher than that of Korean companies, and it was possible to verify that this was caused by the fact that US companies had higher profitability than Korean companies in previous studies. However, in the comparison of total capital and tangible and intangible assets, some obtained the same results as the inferences of previous studies, but some showed results that did not match such inferences. Research Implications – Lev & Gu (2016), in their book “The End of Accounting and the Path Forward for Investors and Managers”, suggest that intangible assets, the most important assets in modern companies, are not shown in financial statements as one of the reasons for the end of accounting. This study confirms the claim that it is not. To this end, it is thought that the meaning of this study can be given by examining the differences in the accounting methods between Korea and the United States.

일 간호대학의 간호환경시스템 통합실습방안 적용 : 간호관리학과 지역사회간호학의 통합

김광숙,이경자,김의숙,이정렬,김인숙,이태화,조윤희,정제인,이현정,배선형,김은현 대한간호학회 간호행정학회 2008 간호행정학회지 Vol.14 No.1

Purpose: Integrated curriculum has been considered as a desirable method in health related school course. The present study was conducted to develop practice curriculum which integrates nursing management and community health nursing and measure the education effect. Method: Literature review and scores of professional meeting were carried out to generate main educational goals, contents, operating principle, and evaluation item. Student evaluation was done by survey and in-dept interview in right after practicum and three months respectively. Results: Six concepts were derived as main component of the integrated curriculum. From 2 to 3 sub-categories were matched to each main component as well. Subsequently, practice contents were suggested on the basis of sub-categories. Attainment of practicum goal scores ranged from 2.82 to 3.54 in four points index. Students expressed that they found nursing manager's role in the community setting. Conclusion: This new approach encouraged students to ascertain relationship between hospital oriented and community based practice. Additionally, they can be prepared to comprehend diverse health care environment.

운동거리이상의 정량적 평가

이경무,김재욱,이태수,김헌,황준,이주연 大韓再活醫學會 1998 Annals of Rehabilitation Medicine Vol.22 No.2

Benedict-Webb-Rubin-Starling 상태방정식 Generalized Parameters의 Halocarbons 물성 예측에 미치는 영향

이태종,이형용 경북대학교 산업기술연구소 1990 産業技術硏究誌 Vol.18 No.-

The purpose of this work is to investigate the effect of the generalized parameters of Benedict-Webb-Rubin-Starling (BWRS) equation of state on predicted thermodynamic properties of four halocarbons (R-11, R-12, R-13, R-14). The generalized parameters were modified by means of multiproperty regression analysis to obtain an optimum set for each halocarbons. The overall average absolute deviation of predicted properties for those halocarbons using the individual optimum 23-parameters with use of either acentric factor or optimum orientation parameters are 0.27% for density, 0.22 BTU/LB for enthalpy and 0.29% for vapor pressure. These results show a remarkable improvement on predicted properties for all four components.

한국 내륙지방 충주ㆍ중원지역 학동의 치아우식발생빈도에 관한 통계학적 연구

이종갑,정태형 大韓小兒齒科學會 1984 大韓小兒齒科學會誌 Vol.11 No.1

1,840 school children aged 6 to 13 years who live in inland area in CHOONG CHUNG BUKDO were surveyed epidemiologically on the dental caries prevalence. The results were as follows; 1. The prevalence of dental carries was 76.35 percentage in male, 76.15 percentage in female, and 76.25 percentage in both sexes. 2. d.m.f rate was 77.72 percentage in male, 80.07 percentage in female, and 78.86 percentage in both sexes. D.M.F rate was 30.73 percentage in male, 38.52 percentage in female, and 34.51 percentage in both sexes. 3. d.m.f.t. rate and index was 27.94 percentage, 2.55T, and d.m.f.s. rate & index was 13.62 percentage, 6.22T. 4. D.M.F.T rate & index in permanent teeth was 4.86 percentage, 0.72T, and D.M.F.S rate & index was 1.20 percentage, 0.89T. 5. The filling rate was 3.90 percentage in decidious teeth, 2.00 percentage in permanent teeth.

인력선 수중익 주위의 점성유동 계산

이평국,김형태 충남대학교 산업기술연구소 2004 산업기술연구논문집 Vol.19 No.1

For the design of a human powered hydrofoil boat, the hydrodynamic performance of the hydrofoil is important to determine the speed and the stability of the boat. in this paper viscous flow calculations are carried out for NACA 6415 and NACA 4412 foils. the calculated lift and drag characteristics of the two foils are compared and evaluated to choose the better hydrofoil. it is found that the NACA 4412 foil shows the better lift and drag characteristeristics than the NACA 6415 foil for the hydrofoil of the Episode 2002, a human powered hydrofoil boat designed by chungnam National University.

Compocasting 법에 의한 AZ91D/SiC_pMMCs(metal matrix composites)제조

이경태,김세광,구형찬,김달식,김영직 成均館大學校 科學技術硏究所 1994 論文集 Vol.45 No.2

Metal matrix composites have toughness, machinability and heat conductivity, which can be obtained in metals, as well as hardness, high temperature stability, which can be obtained in ceramics. The purpose of this study is to find the optimum production condition of a compocasting method which is composed of stirring SiC particles inside a matrix which is presented as a solid or liquid state. During the compocasting method. SiC particles are mechanically incorporated into the matrix. From this study, sound AZ91D/SiC_p composites were obtained when stirring the matrix for 60minutes between 583-588℃.

중·고등학생들의 운동실태와 사회적 적응과의 관계 분석

이세형,황태문 濟州大學敎 體育科學硏究所 1998 체육과학연구 Vol.4 No.-

The purpose of this research was to investigate the correlations between the physical activity attitude - social experience, health and fitness, pursuit of vertigo. aesthetic pursuit, catharsis and ascetic, and social adjustments-home, school, and society phenomena. The results of this study are as follows: 1. Physical activity attitde 1) In regard to social experience and catharsis, male students was more affirmative than female students, and high school students was more affrmative than middle school students. 2) In health and fitness and pursuit of vertigo, male students was more positive than female students, but there was no significant difference between middle school students and high school students. 3) In aesthetic there was no difference between not only gender but also school class. 4) In ascetic male students were more positive than female students and middle school students were more positive than high school students in the case of school class. 2. Social adjustment 1) In home environment adjustment, female students fit better than male students, but there was no difference in the case of the school class. 2) In school environment adjustment, there was much difference in school class and reciprocal action, but there was no difference in gender. So in thes study, the reciprocal action was analyzed excepting the efficacy of school class. the results were that middle school students fitted better than high school students among male students, but among female students, there was not much difference. 3) In social environment adjustment, there was not much difference in gender and school class, but in reciprocal action. So the analysis of reciprocal action was that middle school students fitted into social environment better than hegh school students. but among female students. there was not much difference. 3. The relation between physical activity attitude and social adjustment In the relation between physical activity attitude and social adjustment, it is shown that only the factor of pursuit of vertigo is connected with social adjustment [home(Beta = 103). school(Beta = .115), society(Beta = .137)1. This means that as someone has higher score of vertigo, one of physical activity attitude facts, he or she fits into social environment better.

다단계 반응 및 단일 화염 표면모델을 이용한 석탄입자의 연소특성에 관한 수치적 연구

이창형,박원희,민동호,김태국 중앙대학교 기술과학연구소 2000 기술과학연구소 논문집 Vol.30 No.-

석탄 연소장치의 설계나 석탄 연소의 최적 조업조건 등을 추정하기 위하여 석찬 연소에 관한 많은 연구가 진행되어 왔지만 석탄 자체의 특성인 휘발분, char 그리고 회분 등의 분율과 성분에 따른 복잡성 때문에 일반적인 석탄의 연속특성을 규명하기란 쉬운 일이 아니다. 본 연구에서는 석탄의 수분 증발, 휘발, char 연소 등으로 진행되는 연소과정을 수치해석적으로 Modeling 함으로써 고체연료의 연소 특성을 파악하였다. 석찬의 종류, 크기, 주변기체의 온도, 유속, 방사율, 그리고 이산화탄소와 산소의 질량분율에 따른 연소특성을 파악한 결과 입자의 크기가 클수록, 주변기체의 유속이 빠를수록 연소가 빨리 진행되며, 주변기체의 온도와 방사율, 그리고 이산화탄소와 산소의 질량분율이 클수록 연소 진행이 빨라짐을 알 수 있다. 그러나 이산화탄소와 산소의 질량분율은 휘발분의 휘발에 거의 영향을 미치지 않음을 알 수 있다. 따라서 본 논문에서 고려한 인자들은 고체연료를 사용하는 연소시스템의 설계에 중요한 영향을 미치는 인자임을 알 수 있다. A systematic study on coal combustion is needed to design the coal combustion systems and to search for the best operating condition. In this study, we studied the coal particle combustion by considering the evaporation of moisture, two-reaction model of daf coal and heterogeneous carbon reaction of char which could be observed during the coal combustion. To study on the characteristics of the coal combustion, types and sizes of coal, temperatures and velocities of gas around the coal particle, emmisivities and concentrations of CO_2 and O_2 were considered for the parametric study. The rate of combustion is observed to be faster for smaller particle sizes and for faster gas velocities. As the temperature, emissivity and concentrations of CO_2 and O_2 of the environment become higher, the coal combustion rate becomes faster. However, the concentrations of CO_2 and O_2 didn't appreciably affect the devolatilization of the daf coal. From the result of this study, the parameters considered in this study can be important for the design of various coal combustion systems.

산재지정병원 이용 후 산재요양환자에 대한 만족도 조사

이화평,임형준,주영수,권영준,강희태,김정민,조성식,이태경,윤종완 대한산업의학회 2007 대한직업환경의학회지 Vol.19 No.3