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김정재 한국자료분석학회 2016 Journal of the Korean Data Analysis Society Vol.18 No.5
The objective of this study is to examine the impact of price book value ratio (PBR) on the value relevance of depreciation expense. It is hypothesized that increases in intangible intensity proxied by PBR reduce the value relevance of depreciation expense because high PBR firms are likely to have high level intangible assets and the depreciation expenses based on the recognized assets are expected to have less representational faithfulness and value relevance. Moreover, since intangible investments carry higher uncertainty about future revenue and benefits, high PBR firms are more likely to have growth options and display less depreciation expense value relevance. As expected, strong and negative association between PBR and value relevance of depreciation expense has been found. The value relevance of depreciation expense is lower for high PBR firms than for low PBR firms. These results suggest that th 본 연구는 우리나라에서 2011∼2015년의 기간에 주가순자산비율(PBR: price book value ratio)이 감가상각비의 가치관련성에 미치는 영향을 유가증권시장을 대상으로 살펴보았다. 본 논문에서는 PBR의 수준에 따라 감가상각비의 가치관련성에 일정한 차이가 있을 것으로 예상하는데, 그 이유는 PBR이 높을수록 재무상태표에 인식되지 않은 미인식자산의 비중이 크기 때문에 인식 자산을 대상으로 산출된 감가상각비가 미인식자산때문에 나타나는 주가변동을 충실하게 표현할 가능성이 작아지고, PBR이 높을수록 성장모형의 불확실성이 높고 이에 따라 인식자산의 가치감소 및 손익의 변동성도 확대될 것이기 때문이다. 이에 따라 본 논문에서는 PBR이 증가함에 따라 감가상각비의 가치관련성은 작아질 것이라는 연구가설을 설정하고 이를 검증하였다. 본 논문의 분석결과에 따르면 감가상각비의 가치관련성은 PBR이 증가함에 따라 낮아지는 것으로 나타나 본 논문의 연구가설을 지지하고 있다. 그러나 감가상각비 이외의 당기순이익은 PBR의 증가에 따른 가치관련성의 변화가 감가상각비만큼 유의하지 않아 감가상각비와는 대비되는 모습을 보이고 있다. 본 논문의 분석결과에 따르면 기업가치에 궁극적으로 영향을 미치는 현금흐름과 관련이 없기 때문에 감가상각비가 기업가치와 관련성을 보이지 않을 것이라는 추정과 달리 PBR의 수준에 따라 서로 다른 가치관련성을 보이는 것으로 나타났다.
高層아파트 主立面 디자인에 관한 硏究 : 視知覺的 측면을 중심으로
金正在,李光永,姜智秀 경북대학교 산업기술연구소 1991 産業技術硏究誌 Vol.19 No.-
The aim of this study is to search for correlation of visual experience with the design elements of main facade in high-rise apartment house and their formal characteristics. The main interest is to know how visual experience changes in accordance with the variation of formal characteristics and which formal characteristics have great influence on visual experience in high-rise apartment house.
골결손이 동반된 하지손상 환자에서 Ilizarov 골 연장술이 전이된 유리피판에 미치는 영향
박상훈,김한구,한상훈,빈성일,김정재 大韓成形外科學會 1999 Archives of Plastic Surgery Vol.26 No.1
For the reconstruction of the bone and soft tissue defect in the leg, combined free muscle flap and Ilizarov bone distraction method have been described as useful treatment modality. Five patients were treated by delayed Ilizarov method in conjunction with free muscle flap coverage. All flaps survived in spite of distraction of bone, elevation of flap for docking procedure and partial flap revision. There were no anastomotic complications. Tendency of decreased flap dimension and interposition of flap between distracted bone stumps were noted. The mean segmental defects were 8.8 cm and the mean distraction lengths were 9.8cm. The mean periods from free muscle flap coverage to Ilizarov bone distraction were 77 days(the shortest periods were 19 days and the longest periods were 5 months). The follow up interval from the time of free muscle flap coverage ranged from 4 to 35 months. Gradual distraction of a free tissue is a safe procedure and does not compromise the vascular flow to the flap. The position of flap and vascular pedicle should be carefully planned and the onset and the rate of distraction should be individualized.
庶民아파트 居住者의 住居空間 認識態度와 政策的 解決方案에 關한 硏究
金正在,李光永 경북대학교 산업기술연구소 1991 産業技術硏究誌 Vol.19 No.-
The object of this study is that resolve housing problems and physical dwelling space problem that considered income in resident of low-income apartment. First of all, to solve these problems, this paper analyze housing policy of low-income apartment in korea, and make clear solutions of these problems. On the basis of it, this study operate field survey and literature study to make result appropriate house size of low-income resident that considered their income. The conclusions that obtained from this study are as follows: 1) In case we think income of low-income people on physical demension, Appropriate dwelling size for them is approximately 20 pyeung and number of rooms is three. 2) In developing low-income house, A role of the National Housing Corporation and Municipal Development Corporation must be reconsidered and are balanced with private Management Corporation. 3) In physical demension, the residents of low-income apartment classify and evaluate dwelling space to six factors: factor one is related space arrangement, fartor two is related room size, factor three is related equipment and sanitation, factor four is related service space, factor five is related form of inner space, factor six is related housing size. There fore, when architects plan low-income residence space, they should be consider and classify these meaning demensions, and make plan dwelling space that is considered each factor's importance.
選好度 評價에 따른 住居建築 外觀의 體系化에 關한 硏究
金正在 慶北大學校 1988 論文集 Vol.45 No.-
In this studty the main concern is given to the exterior design of the dwellings, a structure of polyhedron. With the facade as the main side, all parts of a house including the roof, the eaves, the walls, the windows or even the stylobate were analyzed in view of their functional, traditional, aesthetic and environmental aspects to form a concrete and logic theory of external shapes. First, seven types of the first floor plan were selected on the basis of nine divisions. Next, The seven types of the second floor plan were obtained from the zone division method of S.A.R. developed by H.J. Habraken and the three-kan division concept of the traditional Korean dwellings. By applying the Muller-Lyer phenomena, seven variations of walls were acquired and another seven types of roofs were recommended among the various types which are most prevalent in modern residences. Thus seven types of each four parts are supposed under the hypothsis to develop 2401 variations in total. In the final stage, questionnaires were sent out to find out preference on the part to the public on the 2401 combinations and the external shapes were resystematised into the preferential factors derived by the preference's vabidity. The overall findings of the survey can be concluded as follows. 1. Even with the same square measure of the elevation great differences were found in the perceptional effects depending upon the shapes of the walls and roofs as well as the design of the lines. 2. The preferable type can be obtained by comparison of the selected seven types of planes and roofs first classified by the individual preference order with the variations of the walls and the second floor plans. 3. The preference survey showed that the determinants of it were in the order of the importance the aesthetic value, the atmosphere, the familiality to the neighborhood and the simplicity.
동영상 데이터 보호를 위한 공유 키 풀 기반의 DRM 시스템
김정재,박재표,전문석,Kim Jung-Jae,Park Jae-Pyo,Jun Moon-Seog 한국정보처리학회 2005 정보처리학회논문지 C : 정보통신,정보보안 Vol.12 No.2
본 논문에서는 동영상 데이터 암호화를 위해 비디오 데이터의 I-프레임 암호화 기법을 제안하고, 시스템 서버에서 암호화된 동영상 데이터를 클라이언트 시스템에서 사용자가 실행할 때 자동으로 사용자 인증과 데이터의 복호화를 수행할 수 있도록 하는 라이선스 에이전트와 동영상 데이터의 실행 시 공유 키 풀(shared key-pool)을 이용한 PKI(Public Key Infrastructure)기반의 사용자 인증과 동영상 데이터의 암호 및 복호화 시스템을 제안한다. 또한 대용량의 동영상 데이터 실행 시 복호화를 수행하면서 발생하는 많은 재생 지연시간을 줄이기 위해 이중 버퍼 제어를 구성하고 효율적인 버퍼 스케줄링을 이용한 실시간 복호화 방식을 제안한다. In this thesis, first, we propose I-frame encryption techniques of video data for video data itself encryption and propose license agent that processing user's certification and decryption in client system automatically when user execute encrypted video data in system server. License agent runs user's certification, encryption and decryption of video data based on PID(Public Key Infrastructure) using shared key-pool when execute of video data. Also, compose duplex buffer control and propose real time decryption method using efficient buffer scheduling to reduce much playing delay times that happen processing decryption when execute of videoa data of high-capacity.