Nanoindentation 분석을 통한 W-C-N 박막의 열적 안정성 연구

김수인,최성호,김주영,이창우 한국진공학회 2010 한국진공학회 학술발표회초록집 Vol.38 No.-

協同精神의 思想的 根源에 의한 日本의 코푸方式에 대해서 : 都市 集合住宅의 새로운 集落化에 관한 硏究(1) About Co-Operative Method based ideally on a Co-operative spirit in Japan

金秀璘,李晴雄,朴剛澈 조선대학교 국토개발연구소 1992 국토개발연구 Vol.12 No.1

This study is a part of plan study on new villagization in urban by the formation method of Co-Operative house. This series are going to classify into the four steps, and the first step is considered as three representative men of cooperative thought in Japan. For the poor relief, it is belived that the democratic method of co-operative association are chosen.

GAAP 유효세율의 유연화와 이익지속성 및 기업가치의 관계

김수인,박종일 한국세무학회 2021 세무학 연구 Vol.38 No.2

This paper examine whether the relation between smoothing of GAAP effective tax rates (ETRs) and earnings persistence, and also investigate whether the relation between GAAP ETR smoothing and firm value. Prior research document that GAAP ETR smoothing through tax accruals are negatively associated with the likelihood of financial restatement and tax-related restatement (Demere et al., 2019). Thus, Demere et al. (2019) argue that GAAP ETR smoothing are incrementally informative about future Cash ETRs and this study suggests that firms are committed to smoothing GAAP ETRs is associated with higher financial reporting quality. In addition, evidence in prior study show that the market response to the GAAP ETR smoothing have a positive effect (Park and Shin, 2019;Park, 2020;Lee, 2020), and a negative effect or where there is no relation (Shin and Park, 2020). However, prior research did not systematically examine the relation between GAAP ETR smoothing and earnings persistence, and examine the relation between GAAP ETR smoothing and firm value. An open question as to whether GAAP ETR smoothing activities is associated with higher or lower financial reporting quality. Therefore, providing additional evidence on the link between GAAP ETR smoothing and financial reporting quality, we extends this line of the previous research to empirical examine whether the association between smoothing of GAAP ETRs and earnings persistence, and also examine whether the association between smoothing of GAAP ETRs and firm value (Tobin’s Q). For analysis, we use pre-tax income or after-tax income as measures of earnings persistence and firm value was measured using Tobin’s Q for the current or next year. Following Demere et al. (2019), our measure GAAP ETR smoothing (hereafter GSM), as subtract the volatility (i.e., standard deviation) of the GAAP ETRs and the volatility of Cash ETRs over the current year and the prior two years (t-2,t) and multiply this measure by negative one. This study covers KOSPI and KOSDAQ listed firms based on the variable of interest (dependent variable) from 2004 to 2018 (2005-2019) period. Our results are as follows. First, we find that GSM is negatively associated with earnings persistence. In other words, this results indicate that if firms are committed to smoothing GAAP ETRs exhibit less persistent earnings. This finding is inconsistent with prior research (Demere et al., 2019), which is GAAP ETR smoothing being associated with higher financial reporting quality. Furthermore, we also distinguish between GSM driven by economic fundamentals (innate GSM) versus management choices (discretionary GSM), we find that only my estimated discretionary GSM is negatively associated with earnings persistence. Thus, the preceding result is driven by manager’s discretionary reporting choices. Second, after controlling for various variables as well as earnings smoothing and tax avoidance that affect the dependent variable, we find a negative and significant association between GSM and firm value (i.e., Tobin’s Q) in year t and t+1. Our results are quantitatively similar if this paper use a five-year (t-4,t) in computing GSM instead of three-years data, and when we also divided the full sample into KOSPI and KOSDAQ samples, the previous results are quantitatively similar. Therefore, this results suggests that GAAP ETR smoothing is associated with a negative firm value effect. In contrast, our findings is inconsistent with previous studies (e.g., Park and Shin, 2019;Park, 2020;Lee, 2020 etc.) focused on the market response to GAAP ETR smoothing. In addition, this study also decompose GSM into its components (i.e., innate GSM vs. discretionary GSM), we find that both innate GSM and discretionary GSM are negatively associated with firm value. Thus, the preceding result are driven by economic fundamentals and manager’s discretionary reporting choices in all cases. Finally, when we perform a addition... 최근 선행연구는 세율유연화 정도가 클수록 재무제표 재작성의 가능성이 낮아 세율유연화를 하는 기업이 재무보고의 질이 높다고 주장한다(Demere et al., 2019). 따라서 본 연구는 선행연구의 범위를 확장하여 세율유연화에 대한 이익지속성 또는 기업가치와의 관계를 통해 새로운 증거를 제공하고자 한다. 이를 위해 본 연구는 이익지속성을 세전이익으로 측정하고, 기업가치는 당기 또는 차기의 Tobin’s Q를 이용하였으며, 세율유연화를 Demere et al.(2019)의 방법에 따라 과거 3년간 자료로 계산되는 GAAP ETR의 변동성에서 Cash ETR의 변동성을 차감한 후 (-1)을 곱해 측정하였다. 분석기간은 관심변수(종속변수)를 기준으로 할 때 2004년부터 2018년까지(2005년부터 2019년까지)이며, 분석대상은 유가증권기업과 코스닥기업이다. 실증결과는 첫째, 세율유연화 정도가 높은 기업일수록 이익지속성이 더 낮았다. 이 결과는 Demere et al.(2019)의 주장과 상반된 증거이다. 또한 세율유연화를 본질적 또는 재량적 요인으로 구분하여 분석하면 앞서의 결과는 주로 재량적 요인에 기인한 것으로 나타났다. 둘째, 세율유연화는 당기 또는 차기의 기업가치(Tobin’s Q)와 유의하게 음(-)의 관계로 나타났다. 또한 본질적 요인과 재량적 요인으로 나누어 분석하면 앞서의 결과는 이들 모두에 기인한 것으로 나타났다. 마지막으로, 추가분석에 따르면 세율유연화는 차기의 기업성과와도 음(-)의 관계로 나타났다. 이상을 요약하면, 본 연구는 선행연구를 확장시켜 세율유연화와 이익지속성 또는 기업가치와의 관계를 처음 살펴본 연구라는 점에서 의의가 있다. 특히 본 연구결과는 세율유연화를 수행하는 기업의 이익지속성이 낮고, 당기와 차기의 기업가치 역시 낮은 것으로 나타나 선행연구의 주장과는 상반된 증거를 보여주고 있다는 데 의미가 있다. 이러한 본 연구의 발견은 관련연구에도 새로운 증거를 제공한다.

게임기반학습에 기초한 디자인 수업이 중학교 1학년의 학습 몰입도에 미치는 영향 - 마인크래프트 활용을 중심으로 -

김수인,김효정 한국초등미술교육학회 2021 미술교육연구논총 Vol.64 No.-

The purpose of this study is to find out how the design class using GBL(game-based learning) affects the learning flow of first-year middle school students. For this research, explore the concepts and characteristics of the Learning Flow, GBL, and eco-friendly design theories by researching precedented studies. Then plan a design class based on Minecraft education edition and conduct on a single group of students in the art club. The subjects of the study were selected as a single group of 24 first-year art club students from H Middle School located in Namyangju, Gyeonggi Province. The theme of the class is ‘Let’s Create an Eco-friendly School’ and execute 6 lessons. When the course is over, First, look at how game-based learning design class affect on the learning flow of 1st graders in middle school. Second, look at how game-based learning design class affect on the sub-factors of learning flow of 1st graders in middle school. The study select learning flow scale for middle school students developed by Kim Hee-jung(2012) as an inspection tool to conduct pre- and post-inspection tests and statistically compare and analyze by using SPSS(statistical Package for Social Science) ver 21.0. In addition, the study comprehensively analyse student's outcomes and satisfaction level to derive effects in learning flow. Summing up these findings, it can be concluded that design classes based on game-based learning have a positive impact on improving learning flow of first grade middle school students. Class satisfaction analysis also confirm that not only learning flow but also students’ interest and motivation for learning increase together. 본 연구의 목적은 게임기반학습을 활용한 디자인 수업이 중학교 1학년의 학습몰입도에 어떠한 영향을 미치는지 알아보는 데에 있다. 이를 위해 몰입이론과 게임기반학습, 친환경 디자인의 선행연구를 고찰한 후 게임기반학습을 활용한 디자인 수업을 설계하고 미술동아리 학생들을 대상으로 양적 연구를 진행하였다. 연구대상은 경기도 남양주시 소재 H 중학교의 1학년 미술동아리 24명의 단일 집단으로 선정하였다. 학습주제는 ‘마인크래프트를 활용한 친환경 학교 디자인’으로 총 6차시의 수업을 진행하고, 1차적으로 게임기반학습을 활용한 디자인수업이 중학교 1학년의 학습몰입도에 어떠한 영향을 미치는지, 2차적으로 게임기반학습을 활용한 디자인 수업이 중학교 1학년의 학습몰입도 의 하위요인에 어떠한 영향을 미치는지 알아보았다. 연구 결과는 김희정(2012)이 개발 한 중학생 대상 학습몰입척도를 검사 도구로 선정하여 사전·사후 검사를 실시하고 SPSS(statistical Package for Social Science) Ver 21.0 통계 프로그램을 사용하여 통계적으로 비교 분석하였다. 또한, 학습자의 작품 결과물과 만족도를 종합적으로 분석 하여 학습자들의 학습 몰입 변화를 도출하였다. 결론적으로 본 연구에서는 게임기반학습에 기초한 디자인수업이 중학교 1학년의 학습몰입도에 유의미한 영향을 미치는 것으로 확인되었다. 또한, 수업 만족도 분석을 통해 학습몰입도 뿐만 아니라 학생들의 흥미와 학습 동기 또한 함께 증가하는 것을 확인할 수 있다.

老齡化 人口現象과 老人福祉難 : 광주광역시 사례 조사 연구 Case Study of Kwangju City

김수인,최상훈 조선대학교 국토개발연구소 1996 국토개발연구 Vol.16 No.1

This study investigates the actual conditions of Kwangju city in the age of localization with the issues of the aged problem in facilities, population, management and social awareness of the aging society. It is started with the title of difficulty in old people's welfare with the subject of the change of population and the provision of facilities according to the increase of the aged population. Consequently, it finds eight rhenomena and problems.

유상증자와 대주주 거래 연구

김수인,변진호 한국재무학회 2016 財務硏究 Vol.29 No.1

소나무類 觀賞樹用 變品種 開發

金守仁 建國大學校 附設 農業資源開發硏究所 1999 農資源開發論集 Vol.21 No.-

ABSTRACTPinus species are appreciated as native ornamental trees of high quality and the people like the trees deeply. Recently, the value of the trees is increased as the ornamental trees and the simple materials planted on graden. Among the species survived for a few thousands years in nature, however, there are many variants. The reasons that the trees have variation in tree form and the colour of leaves are expected due to being hybridized in nature and mutation in species. The characteristics of varinats are very valuable to develop the variants as the ornament trees. On the small hill of Kyngsangnambuk-do, Kangwn-do, Kynggi-do, 8 variants which were expected to be valuable in ornament were collected and identified. The result of the taxa were as the follow : 1. Pinus thunbergii var.compacta, 2. Pinus densi-thunbergii Uyeki var., 3. Pinus densiflora var. oval, 4. Pinus densiflora var. aurea, 5. Pinus thunbergii var. aurea, 6. Pinus densiflora var. aurescens, 7. Pinus thunbergii var. aurescens, 8. Pinus densiflora var. In order to develop the collected trees collected as ornament trees, scion collected from the stock were grafted to Pinus thunbergii Parl grown for 2 years as rootstock. The ratio of rooting was examined and replanted to field. The results of percent grafting propagation were as the follow ; 1. Pinus thunbergii var. compacta : 70%, 2. Pinus densi-thunbergii Uyeki var. : 44%, 3. Pinus densiflora var.oval 62%, 4. Pinus densiflora var. aurea : 30%, 5. Pinus thunbergii var.aurea : 46%, 6. Pinus densiflora var. aurescens : 40%, 7. Pinus thungergii var. aurescens : 55%, 8. Pinus densiflora var. : 40%

도시집합주택의 새로운 집락화에 관한 연구(Ⅱ) : 커뮤니티를 생성하는 코-오퍼레이티브 하우징에 대해서

김수인 조선대학교 국토개발연구소 1993 국토개발연구 Vol.13 No.1

This study is the second phase to consider the realities of the urban housing in the construction method. This study is that ; the realities of life space in various urban village is changed in the basic of consciousness and idea by realities of management operation before or after moving into the housing, the level and the defect problem in the quality of the institution and the manual troubles of the residents in the public life. This study is researched into the side of culture antropology.

針葉水 二個樹種의 核型分析에 關한 硏究

金守仁 建國大學校 附設 農業資原開發硏究所 1991 農資源開發論集 Vol.16 No.-

韓國産 소나무科의 젓나무와 주목科의 비자나무 染色體 核의 구조를 밝히기 위해서 核型分析을 실시하였다. 種子를 發芽시킨 根端을 試科로 하여 前處理, 固定, 解離, feulgen 染色, squash, preparate 製作, 顯微鏡 檢鏡, 寫眞撮影, 各種 特性 測定 및 觀察調査 等의 科程을 거쳐서 綜合分析하여 核型式 核型圖를 作成하였다. 젓나무는 染色體 基本數가 2n=24, 7쌍이 m型, 4쌍이 sm型, 1쌍이 st型이고 세 번째 染色體 短胞에, 네 번째 염색체 長胞에 각각 二次挾作이 있다. 染色體의 相對的 길이는 13.61-8.2㎛(平均 11.96㎛) 이다. ?? 비자나무는 染色體 基本數가 2n=22, 10쌍이 m型, 1쌍이 sm型인데 特異하게도 마지막 11번째의 短胞에 附屬體가 달려있다. 1번 染色體의 短胞와 3번 염색체의 長胞에 各各 뚜렷한 二次挾作이 있다. 染色體의 相對的 길이는 10.50-16.59㎛(平均 14.19㎛)이다. ?? The karyotype analysis was done on the dividing cells of the Root-Tip of two species, of which they are native in Korea. The cytological difference and the characteristics of chromosome in the two species are discussed as follows. The basic chromosome number of Abies hololphuylla is 2n=24, of which the 7 chromosomes are the M-type showing similar L/S ratio, the other 4 chromosomes were the submetacentric SM-type and the subtelocentric ST-type. There are two secondary constriction at short-arm of third chromosome and long-arm of fourth chromosome. ?? The basic chromosome number of Torreya nucifera is 2n=22, of which the ten chromosome were M-type and other short chromosome is SM-type. Secondary constriction is on short-arm of first chromosome and long-arm of third chromosome specially there is satellite at last short chromosome. ?? The Idiogram of two species was obtained from the length of short and long arm, the ration of S/L length, and the position of the secondary constriction.

우리 나라 國會議員選擧에 있어서의 政黨別得票數와 획득議席數間의 比較關係

金壽仁 慶北大學校 政治外交學會 1969 政治外交學報 Vol.1 No.-