u-City/도시건설 IT 융합 서비스

김경태,황원주 한국멀티미디어학회 2009 한국멀티미디어학회지 Vol.13 No.2

음성인식 기술 개발에 관한 연구 ( A Study for Speech Recognition Technology )

김경태,이용주,정유현,박찬경,이정철,류준형 한국통신학회 1988 한국통신학회 학술대회논문집 Vol.1 No.1

유전공학과 그 응용 및 전망

김경태 한국외국어대학 학도호국단 1984 외대 Vol.19 No.1

소년경찰의 역할에 관한 연구

김경태 원광대학교 2004 論文集 Vol.32 No.-

통일신라시대 와당을 모티브로 한 주얼리장식용 문양 연구

김경태 국제문화기술진흥원 2023 문화기술의 융합 Vol.9 No.6

This study was conducted on the premise of the development of cultural products using relic assets of traditional culture in a knowledge and information society led by culture and soft power. It was conducted in the context of exploring the possibility of cultural content products of Wa-Dang relics excavated from traditional architecture in the Unified Silla Period and expanding the scalability of commercialization motifs that are highly useful in jewelry design. First, the original form, material, use, size, meaning, and formative aesthetics of Wa-Dang were identified through literature and media research. Among the considered Wa-Dang, 10 types of Wa-Dang which represent the category and have values in modules and patterns were selected, and, then, circular images were extracted and modularized with a "formal simplification technique." Based on the "mathematical symmetry analysis technique," which is a method of systematizing pattern composition arrangement format. we derived a planar formative element that can be used in the development of the cultural content industry and jewelry design. In order to expand its usability in the jewelry industry in the future, it was presented as a 2D digital image. In the future, we hope more studies on the various cultural content industry utilizing the traditional culture will be carried out.

인간복제의 생명윤리

김경태 한국지역사회연구소 2001 지역사회 Vol.38 No.-

대어휘 연속음성인식을 위한 음소인식 기술개발 ( Development of Phoneme-Based Recognition Technology for Large Vocabulary Continuous Speech Recognition )

김경태,강성훈,이용주,정유현,박찬경,이정철,류준형,한희일 한국통신학회 1989 한국통신학회 학술대회논문집 Vol.1 No.1

고령사회에 있어서 생활환경의 변화와 유니버설디자인의 역할

김경태 가야대학교 2007 가야대학교 논문집 Vol.15 No.-

The present study approached conceptually the vanous problems which occurred in the living conditions during the modernization under the rapid growth drive and their solutions. It seems that the basis of the various problems which occurred in the highly informational and aged society lies m the discord of usability m the living conditions including the tools. It can be said that the secured social equity through the usability plays and important role in enhancing the quality of life of the prosumer, especially the elderly, by providing the self-confidence and the pleasure, and helping the smooth formation of the community. The purpose of the present study was to find out the role of the design, as a professional field, on the various social pathological situation and the problems of the living conditions, and, especially, the role of the Universal Design on the desirable reorganization of the living conditions(the change of the living conditions through the community activation) which put the importance on the tool condition.

소유지배괴리도 계층별 회계투명성에 관한 분석

김경태 韓國公認會計士會 2008 회계·세무와 감사 연구 Vol.48 No.-

This study examines the association between the wedge and the accounting transparency among Korean listed firms belongs to Korean business group over the period 2001-2007. A Korean business group is a financial circle consisting of many firms related to various industries, and managed by controlling shareholders who usually possess voting rights in excess of cash flow rights. This difference between voting rights and cash flow rights gives controlling shareholders power to seek private benefits at the cost of outside shareholders. In turn, this incentive of the controlling shareholders may give rise to agency problems between controlling shareholders and outside shareholders. Extant empirical researches use firm-level wedge components and the findings on the effects of firm-level wedge on accounting transparency are mixed. This study furthers the inquiry into whether certain wedge-effects are more likely to impair accounting transparency than others by developing a framework that introduces the group-level wedge components. This study than examines whether the group-level wedge components, as distinct from the firm-level wedge components, impair accounting transparency among Korean business groups. This study uses accounting transparency proxied by conservatism, earnings management, earnings response coefficient and the cost of capital. This study introduces conservatism and earnings management as the proxies for the accounting information. It is expected that high wedge will be associated with low conservatism and high earnings management. The earnings response coefficient and the cost of capital as the proxies for the market response are used. When the external investors perceive that the wedge decrease the accounting transparency, it is expected that high wedge will be associated with low earnings response coefficient and high cost of capital. The regression results show that the effects of firm-level wedge on accounting transparency measures are inconsistent. However, the effects of group-level wedge on accounting transparency measures are consistent. The group-level wedge is positively related to earnings management and the cost of capital, and negatively related to conservatism and earnings response coefficient. In sum, these results show that group-level wedge decreases accounting transparency. Thus, this finding suggests that without properly controlling for group-level wedge, estimating the association between firm-level wedge and accounting transparency can lead to an erroneous inference regarding the effects of wedge on accounting transparency. To check these results for robustness, the association between the wedge and the accounting transparency is tested after controlling for the ownership of the controlling shareholders. The results are robust, which means that group-level wedge has a unique effect on accounting transparency that cannot be substituted by other determinants of accounting transparency such as the ownership of the controlling shareholders. The firm-level and group-level wedge are highly positively associated and it is difficult to separate the effects of each of the two wedge variables on the accounting transparency. This study examines VIF (Variance Inflation Factor) in the regression to investigate a multi-collinearity problem. The VIF in the regression is less than 2. This result suggests that the high correlation between the firm-level and group-level wedge does not necessarily cause a multi-collinearity problem. To mitigate concerns about autocorrelation, heteroscedasticity, and cross-sectional dependencies, this research conducts several sensitivity tests: Newey and West estimator, White's t in the ordinary least square regression, and Fama and Macbeth regression. The results show that unspecified autocorrelation, heteroscedasticity, and cross-sectional dependencies do not affect the main results. This is the first research to verify the association between group-level wedge and the accounting transparency (measured by conservatism, earnings management, earnings response coefficient, and the cost of capital) and the results of this research contribute the regulators, auditors, investors as well as academics. 본 연구는 2001년부터 2007년까지 우리나라 대규모기업집단 소속기업들을 대상으로 소유지배괴리도(Wedge)와 회계투명성 간의 관계를 검증한다. 대다수의 선행연구들은 기업의 소유권과 지배권 간의 차이인 소유지배괴리도와 회계투명성 간의 관계를 검증함에 있어 기업(Firm) 수준의 소유지배괴리도를 적용해 왔으며 검증 결과는 일관적이지 않았다. 이와는 차별적으로 본 연구는 기업집단(Group) 수준의 소유지배괴리도를 모형에 도입해서 회계투명성과의 관계를 검증한다. 기업집단 수준의 소유지배괴리도는 개별 기업 수준의 소유지배괴리도와는 차별적으로 전사 전략 목표 설정, 경영 관리, 임원 인사, 연말 평가 등이 이루어지는 기업집단 수준에서 결정되어지는 소유권과 지배권 간의 차이를 의미한다. 보수주의, 회계적 이익조정, 이익반응계수 및 자본비용을 회계투명성의 대용치로 사용하여 실시한 실증분석 결과, 기업집단 수준의 소유지배괴리도가 회계투명성을 약화시킨다는 일관적인 결과를 나타내었다. 이러한 결과는 기업집단 수준에서 이루어지는 의사결정과 기업집단의 소유지배괴리도 수준이 개별기업의 의사결정에 직접적으로 영향을 미치고 있음을 보여주는 것이다. 본 연구는 기업집단의 중요한 특성인 소유지배괴리도를 개별기업 수준과 기업집단 수준이라는 두 가지 계층으로 나누어 계층별 중요성을 검증한 최초의 연구로서 기업집단 수준의 소유지배괴리도와 회계투명성 간의 관계를 최초로 규명했다는 점에서 시사점을 가진다. 특히, 회계투명성과 관련, 본 연구에서 새롭게 규명한 기업집단 수준의 소유지배괴리도의 영향이, 현재까지 중요하게 다루어져 온 개별기업 수준의 소유지배괴리도의 영향보다 상대적으로 더 명확하고 일관적인 결과를 제시하고 있다. 따라서 본 연구의 결과는 기업집단 수준의 소유지배괴리도가 개별기업 단위의 소유지배괴리도와 함께 향후 정책 입안, 감사인의 기업 감사, 투자 의사결정 및 학문 연구 등의 분야에서 유용한 의사결정 도구로 활용될 수 있다는 점에서 정책적 시사점을 가진다.

Acoustooptic효과를 이용한 시간 적분 상관기에 관한 연구

김경태,박한규 한국통신학회 1986 韓國通信學會論文誌 Vol.11 No.5

두 신호의 상관을 실시간으로 처리하는 AOTIC(Acoustoopic Time Intergrating Correlator) 시스템을 구성하였다. 이 시스템은 AOD(Acoustoopic Device)와 CCD(Charge Coupled Device)를 사용한다. 신호의 상관을 얻는 AO 기술을 다룬다. 상관기의 출력 SNR에 대한 통계적인 해석을 제시하고 AO기술에 의한 실험의 결과를 보여준다. 상관적분이 공간상보다는 시간상으로 되므로 시스템의 SNR을 크게 개선시킬 수 있음을 알 수 있었다. An AO TIC system for performing real-time correlation of two signals is constructed. It uses AOD(Acoustooptic Device) and CCD(Charge Coupled Device). An acoustooptic technique for achieving signal correlation isdescribed. The statistical analysis for correlator's output SNR is presented and experimental procedure for implemention of this technique are result shown. Since the correlation intergration is performed in time rather thatn space, the SNR of this system can be greatly improved.