어업권 회계에 관한 연구

김태용,정준수 한국수산경영학회 1980 수산경영론집 Vol.11 No.1

Nowadays managers of fisheries enterprises and users of accounting information have a considerable interest in the fishery right. The fishery right, which is given by administrative quarters, is referred to exclusive fishing right in a certain coastal fishing ground, and it has been one of the property rights since the turn of the century. The main purpose of this study is to provide an improved accounting method of the fishery right from the side of accounting. To achieve this purpose, legal nature of the fishery right should be understood in the first place, for the fishery right, an intangible asset, is a sort of property right guaranteed by the fisheries laws. According to the basic law in the fisheries "Fisheries Law," the fishery right is broken down largely into three categories; culture fishing right, set fishing right and common fishing right. The legal characteristics of these fishery rights are as followings: 1. The fishery right is a private right. 2. The fishery right is a property right. 3. The fishery right is a right in rem, and legal provisions pertaining to land are applied to the fishery right with necessary modifications. In addition to the above fishery rights, the Fisheries Law provides some provisions on the so-called entrance right, and those who obtained the right are authorized to access to a certain common fishing right fishing ground where they have been traditionally fishing. In the inland fisheries, the fishery right system similar to that of the coastal fisheries discussed above is adopted in conformity with the Inland Fisheries Developing and Expediting Law. Viewing from an angle of accounting, there are two kinds of additional fishing rights which are dealt as assets. These fishery rights dealt as asset include the license of entry in the so-called permitted fishing which is also called as fishery right in plain language, and the entrance right obtained abroad. Although these two kinds of rights are not the fishery right from a viewpoint of law, they are regarded as fishing rights in accounting which intends to provide a useful economic information. In accounting, therefore, a certain standard of cognizance should be established to sum up the expenditures on acquiring various fishery rights as intangible assets. In this study, the author attempts to establish some standards. They are as follows: 1. The fishery right should be limmitted to the fisheries. 2. There must exist some prospective benefits or service potentials on acquiring the fishery right. 3. Prospective benefits of the fishery right must be extended to a long period. 4. The fishery right must accrue to a specific individual or firm. 5. There must be a legally enforceable claim for losing the fishery right. 6. The amount of the expenditures on acquiring the fishery right must be important, or the fishery right must be a transferable right. If these standards are adopted, the fishing right created in the permitted fishing will be one of the intangible assets. In choosing this right as an account title, however, there are two theories run counter to each other; one theory insists that the right should be reported as "fishery right," and the other one insists that it should be reported as "goodwill. " Although these controversies may still be open to dispute, the author supports the latter on the ground of following reasons: 1. The right is not a legal right expressly provided for in the law, but an economic right based on the economic activities. 2. Since the value of the right is totally created from profitability, there is no essential difference between the right and the goodwill. 3. It is useful in providing the users of financial statements with the accounting information to make a sharp distinction between the economic right and the legal right. The evaluation of the fishery right is needed in case of transferring the right. As regards the evaluating method, Applicability of the evaluating methods of the goodwill to those of the fishery right is examined, and it is found that two of them, namely the method of years' purchase of average excess earnings and the capitalization method, may be applicable. Since, however, it seems to the author that the value of the fishery right is combined one of the legal value and the value of profitability, the author suggests that a compromised method of the two methods, that is, evaluating the legal value on the cost basis and evaluating the value of profitability by the capitalization method, is a rational method. In amortizing the fishery right, it should be amortized by the fixed installment method during the available period of the fishery right provided in the fisheries laws, and the value of amortization should be reported by the direct method, for the fishery right is a limitted asset because of its limitted terms of validity. Finally, in reporting the fishery right on the financial statements, classification of fisheries(e. g., "Set fishing right") shold be shown when the amount of aquiring value is of significant importance, because it is helpful for the users of financial statements to identify the complicated various kinds of fisheries.

3차원 정보로부터 Z축의 기울기를 이용한 물체의 조형 ( Object Modeling form Depth Information Using Z-gradient )

김태용,조동욱,최병욱 대한전자공학회 1987 대한전자공학회 학술대회 Vol.1987 No.7

영상 변환 부호와 방식에서 화면 활동도에 근거한 버퍼제어 ( A Buffer Control Based on Scene Activity in Image Transform Coding )

김태용,안재형,김재균 대한전자공학회 1986 대한전자공학회 학술대회 Vol.1986 No.1

기업에서의 폐자원 재활용 및 재생 활동 - 삼성 그룹의 사례 -

김태용 한국환경교육학회 1998 환경교육 Vol.11 No.1

Degradation Behavior of 850 nm AlGaAs/GaAs Oxide VCSELs Suffered from Electrostatic Discharge

김태용,Taeki Kim,Sangin Kim,Sang-Bae Kim 한국전자통신연구원 2008 ETRI Journal Vol.30 No.6

The effect of forward and reverse electrostatic discharge (ESD) on the electro-optical characteristics of oxide vertical-cavity surface-emitting lasers is investigated using a human body model for the purpose of understanding degradation behavior. Forward ESD-induced degradation is complicated, showing three degradation phases depending on ESD voltage, while reverse ESD-induced degradation is relatively simple, exhibiting two phases of degradation divided by a sudden distinctive change in electro-optical characteristics. We demonstrate that the increase in the threshold current is mainly due to the increase in leakage current, nonradiative recombination current, and optical loss. The decrease in the slope efficiency is mainly due to the increase in optical loss.

분산된 자극물에 대한 감상자의 본능적 시선움직임 연구

김태용 한국기초조형학회 2006 기초조형학연구 Vol.7 No.1

인간의 시야 중앙에는 ‘중심와시각(fovea)’이라고 불리는 반경 1도의 작은 영역이 있으며, 글씨를 읽는 정도의 정교한 정보처리는 이 영역을 벗어나서는 이루어지지 못한다. 그 사실은 결국 인간이 글을 읽거나 그림을 감상하기 위해서는 끊임 없이 눈동자를 움직여야 함을 의미하며, 역으로 인간의 눈동자 움직임을 관찰하면 그가 당시에 이미지의 어느 부분을 응시하고 있는가를 유추할 수 있음을 의미한다. 이것을 가능케 한 것이 아이트래커라고 하는 관찰장비이다. 아이트래커를 사용한 시선추적 연구는 과거에도 다수 있었으나, 대부분이 글로 쓰여진 문장, 그림, TV 및 인쇄광고, 웹사이트 등을 대상으로 한 것이었다. 이러한 영상물 내에 위치한 개체들에는 위치, 크기, 색상, 움직임 등의 요인들이 다중으로 조합되어 있기 때문에, 인간의 주의를 유인함에 있어 그 중 한 요인의 순수한 영향이 무엇인가를 밝혀내는 것은 어려운 일이었다. 본 연구는 자체개발한 아이크래커를 이용해 개체의 위치가 갖는 시선유인력을 다른 요인들의 영향력으로부터 자유로운 상태에서 독립적으로 검증한 것이다. 조사 결과, 인간은 다른 조건이 동일할 때 개체가 나타나는 수직적 위치에 무관히 좌측에 위치한 개체를 먼저 응시하는 경향이 있으며, 또 그것이 나타나는 수평적 위치에 무관히 상측에 위치한 개체를 먼저 응시하는 경향이 있음이 확인되었다. 4개, 8개, 또는 그 이상의 개체를 2x2, 3x3(중앙제외), 마름모형으로 배치해 제시했을 때의 시선움직임도 그 패턴을 크게 벗어나지 않는 수준에서 관찰되었다. 본 연구는 인간의 근본적인 습성을 탐구한 것이며, 따라서 그 결과는 영상의 구성요소들을 전략적으로 배치(placement)하는 것에 관련된 다양한 레이아웃 의사결정 과정에 폭넓게 활용될 수 있을 것이다.1. 문제제기 The visual field of human is oval in shape(180°-130°) and contains at the center a tiny(1° in radius) area called "fovea," where he/she can process visual information in greatest detail. This implies that a perceiver must move his/her pupils to scan an image that is larger than the size of fovea to understand its meaning. This also signifies that we can figure out which part of an image a perceiver is staring at a given time, if we can track his/her moving pupils. Eye-tracker is the system developed for this purpose. In fact, there were many studies in the past that attempted to track perceivers' eye movements and discovered human instincts and/or strategies, however the stimuli used were mostly natural but compoud materials such as written sentences, newspapers, TV/print advertisements, and websites, and therefore it was impractical to segregate the attention-drawing effect of one formative factor from those of others. The present study concentrated on only one of the most basic formative issues, that is, the location of an object, while operationally nullifying the effects of others. Results revealed that perceivers tend to move their gazes to the object on their left (regardless of its vertical position) and the one at the top (regardless of its horizontal position). No significant differences were found when the objects were laid out in the forms of 2x2, 3x3, diamond, etc. The value of the present study is in that it confirmed our old beliefs with objective and self-explaining data and its may be directly applied to various decision-making situations dealing with placement issues.

회화 감상자들의 시선이동 탐구

김태용 한국기초조형학회 2008 기초조형학연구 Vol.9 No.3

The present study is an attempt to explore how non-expert people visually process a series of paintings including Mona Lisa by Leonardo Da Vinci, The Gleaners and the Angelus by Jean Francois Millet and 15 other paintings. A total of 26 non-expert adults, 12 males and 14 females, participated in the present study. A total of 18 paintings were consecutively presented through an LCD monitor for 4 seconds each, and each participant viewed them while wearing an eye-tracker. The results indicate that non-expert adults tend to concentrate their attention on human models, especially the faces of them, and the location, the absolute magnitude, brightness also have effects on the likelihood of a human face to draw the participants' attention. In case that the painting contains female nudity, both male and female participants tend to stay for a considerable amount of time at the models' pubic and breast areas. The eye-tracking technique is regarded as a useful technique in investigating human instincts in perceiving visual stimuli regardless of their types. Future studies using paintings as the stimuli may consider the effects of difference in reality, difference in expertise, and repetition as core research questions.

Karhunen-loeve 변환과 분류 벡터 양자화에 의한 효율적인 영상 부호화

김태용,최흥문 대한전자공학회 1996 전자공학회논문지B Vol.33 No.11B

This paper proposes a KLT-CVQ scheme using PCNN to improbe the quality of the reconstructed images at a given bit rate. By using the PCNN and classified vector quantization, we exploit the high energy compaction and compelte decorrelation capbilities of the KLT, and the pdf (probability density function) shape and space-filling advantages of the vQ to improve the performance of the proposed hybrid coding technique. In order to preserve the preceptual fetures such as the edge components in the reconstructed images, we classified the input image blocks according to the texture energy measures of the local statistics and vector-coded them adaptively, and thereby reduces the possible edge degradation in the reconstructed images. The results of the computer simulations show that the performance of the proposed KLT-CVQ is higher than that of the KLT-CSQ or the DCT-CVQ in the quality of the reconstructed images at a given bit rate.

News on International Conference

김태용 대한토목학회 2024 대한토목학회지 Vol.72 No.9

간혈부족(肝血不足)으로 변증한 진전(振顫)환자 치험(治驗) 1례(例)

김태용,박준범,오민규,신현수,Kim, Tae-Yong,Park, Jun-Beom,Oh, Min-Kyu,Shin, Hyeon-Su 대한한방내과학회 2006 대한한방내과학회지 Vol.27 No.3

Tremor is a rhythmic and involuntary muscular contraction characterized by oscillations of a part of the body. The most common of all involuntary movements, tremor can affect various body parts such as hands, head, facial structures, vocal cords, trunk, and legs; most tremors, however, occur in the hands. Clinically, tremor is classified into postural tremor, resting tremor, action tremor, and other kinds of tremor, and treated according to the causes. The author reports the improvement of the patient, hospitalized at Dong Seo Medical Center, whose tremor was not classified specifically in western medicine but was diagnosed as Ganhyeolbujok (肝血不足) by Korean medicine.