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.

평생건강교실 프로그램이 노년기 여성들의 건강관련체력과 혈중지질에 미치는 영향

장경태,이규성,안종철,김문희,이미화,오재근 韓國體育大學校 1998 論文集 Vol.21 No.-

The purpose of this study were to investigate the effects of participation of health program on health related physical fitness and blood lipids in olderwomen. The subjects participated in this study were 52 older who were participated physical activity program in Korean National University of Physical Education. The analysis of this study utilized one way ANOVA design. The results of the study were as follows : 1. According to taking the treatment periods(0, 6, 12), body composition, hand grip, sit and reach, sit up, and 3200m walking were no significant difference. 3. According to taking the treatment periods(0, 6, 12), TC, TG, LDL-C, HDL-C and VLDL-C were a significant difference in p<.001 levels.

간접접착술식에서 접착제의 종류에 따른 전단결합강도와 파절 양상

장문주,이대희,김현덕,전영미,김정기 大韓齒科器材學會 2001 대한치과재료학회지 Vol.28 No.4

The purpose of this study was to compare the shear bond strength and failure type of various adhesives in indirect bonding technique. Five types of orthodontic bonding adhesives - ES(Excel sealant), EP(Excel paste), EA(sealant and past), T(Transbond XT sealant), L(Light bond sealant) - were used in this study. Metal bars(70×7×7㎜) were milled and sand-blasted with 50㎛ alumina and then coated with resin. resin blocks(3×4×5㎜) were made and bonded to the resin-coated metal bars with various adhesives. Shear bond strengths were measured by an universal testing machine. The film thickness, interface region. Self-curing resin, EX(Excel sealant) showed the greatest shear bond strength(22.82±3.05 ㎫) and self-curing resin, EP(Excel paste) showed the lowest shear bond strength(13.91±2.70 ㎫). The shear bond strength of self-curing resin, EA(sealant and past : 20.94±0.92 ㎫) was similar to those of light-curing resins, T(Transbond XT sealant : 20.90±2.34 ㎫), L(Light bond sealant : 18.12±1.63 ㎫) group. Most of the failure occurred between the resin coated metal bars and sealant regardless of the adhesives.

2급 응급구조사의 성인외상환자에 대한 처치의 적절성 평가

장문수,어은경,김상현,김창섭,송근정,박한규,유지영,최동섭 대한응급의학회 1995 대한응급의학회지 Vol.6 No.2

In Korea, EMT have two classified subgroup of first and second degree : EMT-P, and EMT. For the beginning, authorization of the first EMT was made in this year through the EMT educational program. There are 8 items which EMT can perform the treatment without the supervision by a physician. But there was no previous report of pertinent assesment of treatment performed by the EMT. There upon authors have conducted review of assessment done by the EMT in EC setting, and proposed the following treatment application can be used by EMT at the field of accident. The study materials include adult trauma patient older than 15 years, and sustained trauma within 48 hours before visiting Ewha University DongDaeMoon Hospital Emergency Deparment. The duration of study was from Apr. 1 1995 to Aug. 31 1995. the study was conducted by 5 certified EMT. The EMT's performance was evaluated by the attending Emergency Medicine physician. The result were as followings ; 1. Among the total 5532 ED visiting patients during the study period, 1267 were adult trauma patients who recieved treatment within 48 hours of injury. 2. Among 1222 out of 1267 patients have completed performed survey. 3. Male to female ratio was 2.6 : 1, age distribution was from 15 to 87 years old and mean age was 34.6 years old. 4. The MOI showed : MVA (33.1%), blunt trauma (29.9%), slip down (16.8%), penetrating injury(15.4%), and miscellaneous (5.7 %), burn (3.1%), falling down injury(2.9 %), bite injury(1.1%) in order. 5. There were 437 cases of survey completed by the EMT. For assessment of mental status of 3 different method : AVPU, 5 scale mental status and GCS, were correlated with EM physician with 99.1%, 98.6%, 97.7 %, respectively. 6. For 320 out of 437 cases of survey completed, 319 patients recieved treatment by the EMT within 30 minute and 1 patient between 30 to 60 minute of an ED arrival. 7. For those 437 cases of survey completed, 266 patient (60.9%) had adequate treatment and 54 patients (12.4%) had inadequate treatment. 67 patient (15.3%) did not received treatment but it was adequate inway, and 50 patients (11.9%) did not received treatment even though patient required treatment. In cases of adult trauma patients, EMT's mental status assessment was correlated with EM physician's assessment. But treatment done by EMT without the supervision of EM physician was adequate only in 76.2 %. Therefore, continuous education and assessment of treatment performed by EMT in needed to improve field treatment by EMT future.

부산시 범죄피해조사 1996/97

文章一,金慶和 동아대학교 법학연구소 1997 東亞法學 Vol.- No.23

자기동을 가진 2상 SRM의 설계특성

장문규,오석규 진주산업대학교 산업과학기술연구소 2007 산업과학기술연구소보 Vol.- No.14

SRM drive systems are designed to meet operating standards such as low cost, constant torque independent of rotor position, a desired operating speed range, high efficiency, and high performance. In applications using small motors, low cost and high performance with self-starting capabilities are highly desired. This paper discusses a novel two phase 4/2 SRM that has high performance characteristics with self-starting capability, low manufacturing cost with a two phase inverter and simple magnetic structure, and high efficiency. The principle of operation, analysis, and simulation for design are presented. The machine design is verified using finite element analysis (FEA) software. Analysis and simulation results are given to validate the two phase 4/2 SRM design.

사회범죄현상의 이해를 위한 하나의 보완적 방법으로서 감지된 범죄

문장일 영남대학교 법학연구소 2002 영남법학 Vol.8 No.1-2

3포트 ER 밸브 개발을 위한 분산계 ER유체의 유동특성에 관한 연구

장문제,장성철,염만오,이동극,김기홍 한국공작기계학회 2005 한국공작기계학회 춘계학술대회논문집 Vol.2005 No.-

The purpose of the present study is to examine the flow characteristics of ER fluids between 2 port and 3 port rectangular tube brass electrodes. ER fluid is made silicon oil mixed with 2-3wt% starch having hydrous particles. Flow visualization of the ER fluids were obtained by CCD camera measuring those of the clusters using an image processing technique. This research found the flow rate(Q_(L)) with 0 kV/mm, 0.5kV/mm and 1.0kV/mm for Q_(L) = 0, 0 and 5.73cm³/s. When the strength of the electric field increased, the cluster of ER fluids are clearly strong along the rectangular tube and the flow rate(Q) decreased.

다량의 균일한 액적 제조를 위한 분리막 기반 미세유체 소자 시스템

장문배, 유진오, 염경호 충북대학교 산업과학기술연구소 2013 산업과학기술연구 논문집 Vol.27 No.2

In this study, we designed the microfluidic device system based on the separation membrane for generating monodisperse emulsion droplets with diameters ranging from hundreds of nanometers to several micrometers. To generate fine droplets, T-junction and flow-focusing geometry are integrated into the microfluidic channel. Also put the membrane into the microfluidic device to make droplets effectively. PDMS devices can be easily, quickly, and inexpensively fabricated with superb resolution. However, PDMS devices are swelled other organic solvent. So we could produce droplets using fluorocarbon oil. The droplet size was controlled by adjusting the flow ratio between continuous phase flow and dispersed phase flow and also membrane pore size

서중조건하에서의 콘크리트 충전 강관 기둥의 시공을 위한 실험적 연구

이장환,강용학,정근호,김진호,최문식,정상진 대한건축학회 2003 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.23 No.1(구조계)

The basic Physical properties, Slump, Slump flow, Air content, Bleeding, and Settlement of concrete was investigated to test Characteristic of Setting and to evaluate the relation between Model specimen and Heat of hydration for construction Over the High Temperature(CFT). The objective of this study is to take the partial core after the cementation of Model specimen, test the compression intensity and analyze the relation to Test piece.