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본 연구는 기업의 연구개발(R&D)지출과 이익변동성 간의 관계를 실증 분석하며, 연구개발지출을 자본화하는 정도가 이익변동성에 미치는 영향을 분석한다. 연구개발활동은 성공 여부가 불확실하고 지출 시기와 규모를 일정하게 유지하기 어려운 관계로 손익변동성을 증가시킬 것으로 예상된다. 또한 연구개발지출을 당기 비용이 아니라 무형자산으로 인식하는 비중이 늘어날수록 향후 매출발생과의 수익비용 대응 정도가 증가하여 손익변동성을 낮출 것으로 예상된다. 이와 더불어 연구개발지출과 이익변동성 간의 관계가 정보통신산업에서 더욱 두드러지는지 여부를 분석한다. 실증분석 결과, 연구개발지출 수준이 높을수록 이익변동성이 증가하는 관계가 유의하게 나타나며, 이는 특히 정보통신산업에서 더욱 크게 나타난다. 또한 연구개발지출을 자본화하는 비중이 증가할수록 이익변동성은 상대적으로 낮게 나타난다. 이는 연구개발활동에 수반되는 불확실성으로 인해 기업이익의 변동성이 증가하고 특히 정보통신산업에서와 같이 연구개발활동 수준이 높은 기업일수록 이익변동성에 미치는 영향이 크다는 점을 뒷받침한다. 본 연구는 연구개발지출이 재무이익의 변동성을 증가시킨다는 실증결과를 제시함으로써 기업의 경영계획 수립 시 연구개발활동에 따른 재무위험을 충분히 고려할 필요가 있음을 시사한다. 또한 본 연구는 이익변동성이 연구개발비에 대한 회계처리 및 해당 산업의 특징에 따라 다르게 나타날 수 있다는 증거를 제시함으로써 이익속성에 대한 선행연구를 확장한다. This study examines the relationship between the research and development(“R&D”) spending and the earnings volatility, and the impact of accounting choice for capitalizing the R&D spending on the earnings volatility, focusing on the information and communication technology(“ICT”) industry. The empirical test results show that the earnings volatility increases in the growth of R&D spending, which is more pronounced in the ICT industry. This supports the hypothesis that the uncertainty embedded in R&D activities, especially in the ICT industry, contributes to increasing the accounting volatility. In addition, the R&D capitalization tendency is negatively associated with the earnings volatility, which appears relatively weaker in the ICT industry than the other industries. This study provides empirical evidence that R&D spending contributes to increasing the volatility of financial information, and accordingly suggests the practical implication that firm managers should pay intensive attention to the risk factors in R&D activities as well as the profitability therefrom, in R&D related decision making. Further, this study contributes to the literature by providing evidence that the industry characteristics can have substantial impact on the earnings attributes related to R&D spendings.
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Purpose: To compare the results of two different incision methods: scleral tunnel vs clear cornea in cases phacoemulsification and posterior chamber intraocular lens implantation combined with pars plana vitrectomy. Methods: Between August 2003 and August 2005, 61 eyes with cataract and vitreoretinal diseases were treated by phacoemulsification combined with pars plana vitrectomy and PC-IOL implantation. Preoperative demographic data and postoperative best-corrected visual acuity (BCVA), astigmatism change, and complications were analyzed. Results: The mean age of patients in the scleral tunnel incision (Group 1) and clear corneal incision (Group 2) was 57.09±13.72 and 58.83±11.83 years respectively. Diabetes mellitus was the most common underlying disease resulting in vitreous opacity. Vision improved in 82% of Group 1 and 78% of Group 2. There was a significant difference in the postoperative astigmatic changes between Group 1 and 2 (1.37±1.13D vs 0.78±0.67D). No discernible differences such as recurrent vitreous hemorrhage, inflammation in anterior chamber, increased intraocular pressure or iris changes were noted between the two groups. Conclusions: Although there was no difference in the postoperative BCVA, two different incision methods yielded significant different postoperative astigmatic changes.
This paper describes a green stripping process to effectively strip the remaining DFR layer on a non-alkali-based ITO glass surface after an etching process. A stripper, water-soluble amine compound, is used to investigate the characteristics of stripping ability and to suggest a valid method for the green process. Increasing the composition (5-30% concentration) of the ethanol amine-based stripper was found to greatly reduce the stripping time applied in the dipping method. The composition (30%) achieved an excellent stripping effect and free-residue impurities. Additionally, it was possible to obtain the effect of stripping in a way to sustain the release before generating DFR sludge from the ITO glass surface by using dipping condition (stripping time) in the composition. An Additional stripping process (buffering) out of dipping can realize productivity improvement and cost reduction because of the higher proportion of re-use of the stripping solution used in the DFR removal step.
This study investigated spraying factors applicable to stripper usage. Cyclodextrine, as environment-friendly material, was included in the stripper composition. An efficient spray technology was applied for the Photoresist strip. For industrial applications, stripping requires a temperature below 50℃, a strip time within 50 s, and chemically stable activation. Spraying factors were organized considering many conditions-orifice diameter, working pressure (inlet speed), spray distance, and spray angle. For commercial practicability, the flow rate was limited to 3 L/min. The nozzle parameters were nozzle orifice diameter of 1.8-2.2 mm, spray distance of 40-60 mm, and injection speed of 0.7-1.2 m/s. Through the thermal spray movement of the fluid, the thermal boundary layer for a chemical reaction just above the ITO-glass surface and momentum region for sufficient agitation (above 4 m/s) was achieved.
Agitation is a secondary process used to increase the PR stripping force on an ITO-glass surface; it is an efficient approach to stripping during production. It activates the stripper to chemically penetrate the PR layer and assists by breaking down the physical bonding forces at the surface. In this study, different stripping tests were conducted by varying the dipping time, the composition, the strip temperature, and the stripper concentration. Optimal PR strip conditions were estimated by using comparative visual inspection of stripped sample surfaces. The stripping process was affected by changes in the moving speeds and the sample positions. It was confirmed that the stripping capability improved at a dilute stripper ratio of 20-40% and a strip temperature of 30-40°C and within 60 s of strip time.
Herein, we reviewed satellite applications for the film heater with a silver-paste heating element fabricated by screen printing. Moreover, identical results were obtained by comparing the prototype heater and Engineering Model class calculationcharacteristics. For Flying Model class application, it was possible to maintain the temperature above 200℃, which can be shielded by PI using a silver element of thickness 6.26 μm, width of 2 mm, bus-voltage of 28 V, and electrical resistance of 25.8 Ω. If the maximum temperature does not exceed 200 ℃, a suitable heater for the sink temperature is used, and the maximum allowable power density is lowered to less than half of the European Space Components Coordination regulation (0.54 W/㎠). The calculated results showed an error when with the measured temperature in the test mode attaching a heater to the CFRP plate due to the high thermal resistance of film and adhesive layers.