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      • KCI등재

        연결회계정보와 기업 신용등급의 관련성

        권영도 한국경영교육학회 2012 경영교육연구 Vol.27 No.1

        이 연구는 우리나라에서 지분법 적용 개별재무제표에 기초한 기업의 신용등급 예측모형을 연결재무제표에 적용할 수 있는지를 분석함으로서 연결회계정보와 신용등급의 관련성에 대한 실증적 증거를 얻는 데 연구목적이 있다. 분석에 사용한 신용등급 예측모형에는 선행연구에 기초하여 순운전자본, 이익잉여금, 이자와 법인세비용 차감 전 순이익, 부채비율, 비유동자산회전율, 기업규모 등 6개의 변수를 포함하였다. 모형의 종속변수는 무보증 회사채 신용등급에 등간격 점수를 부여한 신용등급 점수를 사용하였다. 분석결과, 개별재무제표와 연결재무제표 모두 신용등급에 영향을 미치는 주요변수는 이익잉여금비율, 규모, 부채비율로 동일하고, 회귀모형의 수정도 유사하였다. 그러나 회귀모형에서 개별변수가 신용등급에 미치는 영향의 정도는 재무제표 유형에 따라 달랐다. 특히, 신용등급을 예측할 때는 개별재무제표보다 연결재무제표를 통해 산정한 부채비율이 더 목적 적합하였다. 즉, 개별재무제표에서 신용등급에 미치는 영향은 규모가 가장 크고, 유보이익비율과 부채비율의 순이지만, 연결재무제표에서 신용등급에 미치는 영향은 규모가 가장 크고, 부채비율과 유보이익비율의 순이다. This study examines the relevance of consolidated accounting information to credit rating. In order to find the evidence of the relevance, this study examines whether the credit rating model based on individual financial statements could be applied to consolidated financial statements. This study uses six variables to measure credit-rating-score-related factors; working capital, retained earnings, earnings before interest and taxes, total liabilities/total assets, sales/non-current assets, and size. This study found that the major variables of the two type's credit rating models were same; retained earings, size, and debt ratio. And the adjusted of the model based on individual financial statements was also similar to the one of the model based on consolidated financial statements. But the effect of the three variables were different according to the types of financial statements. The result of the empirical test shows that debt ratio may be more important in consolidated financial statements analysis to expect credit rating score.

      • 분산 객체 미들웨어 기반의 경영정보시스템 개발

        권영도,조유섭,Gwon, Yeong-Do,Jo, Yu-Seop 한국기계연구원 1998 硏究論文集 Vol.28 No.-

        Today’s information technology departments face a dilemma to create a competitive advantage for the organization by developing. deploying, and managing distributed applications that scale across the LAN, WAN, and Internet, while preserving investments in systems. Applications, information. IT organizations are today being asked to build the future, without breaking systems that maintain the current business. A possible answer to this dilemma is the implementation of a multi-tier distributed computing architecture. Multi-tier architecture has the potential to provide better, more timely information across the enterprise at a lower cost than the current combination of PC LAN, two-tier client/server, or mainframe applications that have been developed in most organizations. In this paper, we implement management information system based on distributed object middleware using multi-tier distributed computing architecture. This system uses Microsoft's implementation of DCOM/ActiveX and provides easily accessible web interface to the system users.

      • 지능형차량 개발과 안전운전지원 시스템

        권영도 대한전자공학회 2001 전자공학회지 Vol.28 No.5

        In this paper, we introduc current research and development trend of intelligent vehicls and its application to driving suport system. We introduce some core technology required for developing thee systems and explain how it works. Moreover, some items related with ehicle information system and the intelligent vehicles will be introduced. Since the vehicle is very complex system, there are many problems in developing these systems, especially in developing intelligent vehicle. The main purpose of this is to dscuss these problems and find good solution.

      • KCI등재

        Practical Synthesis of 1-(2-Nitro-1H-imidazol-1-yl)-3-(tosyloxy)propan-2-yl acetate for the Radiosynthesis of [18F]-FMISO

        권영도,설은택,임석태,손명희,김희,정용주,Seung Jae Lee 대한화학회 2015 Bulletin of the Korean Chemical Society Vol.36 No.2

        Hypoxia is related with many tumors due to a decreased oxygen condition. Novel synthesis for 1-(2-nitro-1H-imidazol-1-yl)-3-(tosyloxy)propan-2-yl acetate for the radiosynthesis of the [18F]-Flouromisonidazole ([ 18F]-FMISO), a hypoxia imaging marker used in positron emission tomography, from the readily available starting material is described. In this approach, one-pot two-step syntheses were used for the preparation of the [ 18F]-FMISO precursors that contain acetyl group. The mild reaction conditions and easy treatments are attractive features in this synthesis. This new synthetic route provides alternative choices for the preparation of hypoxia imaging marker.

      • 제품 실명제를 위한 POP/MES 시스템의 개발

        권영도,조충래,전형덕,Gwon, Yeong-Do,Jo, Chung-Rae,Jeon, Hyeong-Deok 한국기계연구원 1997 硏究論文集 Vol.27 No.-

        Point of Production/Manufacturing Execution Systems are an essential component of operations in today's competitive business environments, which require greater production efficiency and effectiveness. POP/MES focuses on the valuing-adding processes, helping to reduce manufacturing cycle time, improve product quality, reduce WIP, reduce or eliminate paperwork between shifts, reduce lead time and empowering plant operations staff. In this paper, we implement POP/MES to manage real-time plant floor data which is gathered by I/O server into database management system. I/O server is a software allows data exchange between factory real-time database and several hardware devices such as PLC, DCS, robot and sensor through ethernet TCP/IP protocol.

      • KCI등재

        사회불안장애의 QT Dispersion 연구

        권영도,임세원,오강섭,Kwon, Young-Do,Lim, Se-Won,Oh, Kang-Seob 대한생물정신의학회 2010 생물정신의학 Vol.17 No.1

        Objectives : Social phobia is frequently accompanied with autonomic nerve system symptoms. QT dispersion(QTd) is the maximum inter-lead difference in QT interval, an indicator of the autonomic nerve system(ANS) disparity of the heart itself. The objective of this study is to investigate the ANS disparity, which is measured by QTd, is associated with pathophysiology of social phobia. Methods : This research have compared QT dispersion of 25 physically healthy social phobia outpatients(16 men, 9 women, the average age $35.5{\pm}12.9$) and age and sex matched control group of mentally and physically healthy 25 volunteers(16 men, 9 women, the average age $34.83{\pm}12.7$). QTd was measured by previously described method. Results : QTd and rate-corrected QTd were significantly higher on the patient group than the control group[QTd(patients vs. controls : $52.60{\pm}27.63ms$ vs. $27.53{\pm}14.29ms$, p<0.0001), QTd(patients vs. controls : $55.79{\pm}27.98ms$ vs. $29.10{\pm}14.24ms$, p<0.0001)]. Conclusion : Our study showed that the patients with social phobia have higher QTd than the normal controls. These results suggest that the ANS disparity, which is measured by QTd, is associated with pathophysiology of social phobia.

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