특별초청강의 : 맞춤형 시력교정 연구(Customized Vision Correction)

박성종 한국안광학회 2007 논문집 Vol.2007 No.2

공조 소음기의 공명기에 관한 연구

박성종,이희성,양유성 대한기계학회 2022 大韓機械學會論文集A Vol.46 No.12

Large axial fans mounted on ships to supply air to the engine combustion chamber and to prevent gas explosion in the engine room produce high levels of noise. In particular, the blade passing frequency (BPF) noise due to the rotation speed of the fan blade is dominant. However, this low-frequency noise is difficult to control using sound-absorbing materials that are generally used in a silencer. Therefore, a hybrid silencer with appropriate arrangement of resonators and sound-absorbing materials is used. However, for the optimal design of the silencer, side-branch resonators are applied horizontally rather than perpendicularly to the direction of the sound wave and are installed in various ways with soundabsorbing materials and a pressure loss-improving device. This study classified design factors that affect the resonant frequency when a side-branch resonator is applied to a HVAC silencer. The change in the resonant frequency was observed and a database was built by producing a resonator model and an experimental facility that can control each design factor.

COVID-19이 화장품산업의 실제이익조정에 미치는 영향

박성종 한국미용예술경영학회 2024 미용예술경영연구 Vol.18 No.7

본 연구는 2015년부터 2022년까지 한국 화장품 산업의 성과를 회계정보를 통해 분석하고 COVID-19 기간동안의 위기를 극복하기 위한 전략으로 실제이익조정을 수행하였는지 실증 분석하였다. 화장품 산업의 회계정보를 이용해 매출액, 매출원가, 판매관리비 등을 분석한 결과, 화장품 산업은 2015년과 2016년까지 최고 매출을 기록한 이후 점차 감소세로 전환되었다. 특히 2020년 COVID-19 팬데믹이 시작된 후 매출 감소가 크게 두드러졌다. 이는 전 세계적인 경제 침체와 소비자 행동의 변화, 시장의 불확실성 증가가 영향을 미친 것으로 판단된다. 반면, 화장품 산업의 원가행태를 분석한 결과, 매출원가는 매출 감소에도 불구하고 지속적으로 증가하는 추세를 보였다. 매출원가의 경우 매출이 감소하더라도 경영자의 재량에 따라 탄력적으로 조정할 수 없으며, 물가상승률, 인건비 등의 증가로 인해 기업의 실적을 더욱 감소시키는 요인이 되었다. 이에 화상품 산업의 기업들은 재량적으로 조정할 여력이 있는 연구개발비, 복리후생비, 광고비 등과 같은 판매관리비를 감소시켜 비용 구조를 최적화하는 등의 의사결정을 수행하고자 하였다. 그러나 이러한 노력에도 불구하고 화장품 산업은 COVID-19 기간 동안 매출 감소를 완전히 상쇄하지 못하였고, 재무 성과는 기대에 미치지 못하였다. 이에 본 연구는 화장품 산업 내 코스피, 코스닥 상장 기업을 대상으로 COVID-19 기간 동안의 경영자의 이익조정 행태를 실제이익조정을 통해 이익을 상향조정하는지 살펴보고자 하였다. 분석 결과 실제이익조정 중 영업활동 현금흐름을 이용한 실제이익조정을 제외하고는 비정상 재량적 비용과 비정상 생산원가에서 통계적으로 유의한 결과를 나타내었다. 추가적으로 재량적 발생액과 COVID-19 기간의 관련성을 분석한 결과에서는 유의미한 결과를 보이지 않았다. 즉, 화장품 산업의 기업은 펜데믹 기간 동안 재량적 발생액 이익조정보다는 실제이익조정을 통해 이익을 상향조정하려는 유인이 높았음을 나타낸다. 따라서 국내 화장품 산업은 불확실한 시장 환경에 능동적으로 대응하고, 비용 구조의 최적화와 효율적인 자원 배분에 중점을 둔 경영 전략을 추구해야 함을 시사한다. This study conducted an empirical analysis of the performance of the Korean cosmetics industry from 2015 to 2022, using accounting information, with a special focus on the real earnings management strategies employed to overcome the crisis during the COVID-19 pandemic. Analyzing accounting variables such as sales, cost of goods sold, and SG&A expenses, we discovered that the cosmetics industry peaked in sales during 2015 and 2016, followed by a gradual decline. This descent became particularly severe after the onset of the COVID-19 pandemic in 2020. The global economic downturn, changes in consumer behavior, and increased market uncertainty are likely contributors to this trend. Simultaneously, despite the decrease in sales, we found a consistent increase in the cost of goods sold within the cosmetics industry. This can be attributed to factors that are beyond managerial discretion, such as inflation and labor costs. To counteract this, companies within the cosmetics industry have attempted to optimize their cost structures by reducing discretionary SG&A expenses, including R&D, welfare, and advertising expenses. However, these efforts have not been sufficient to completely offset the decline in sales amid the COVID-19 pandemic, leading to financial performance not meeting expectations. Hence, this study examined the real earnings management behavior of managers during the COVID-19 period within the cosmetics industry, specifically focusing on companies listed on the KOSPI and KOSDAQ. Our analysis found that, apart from cash flows from operating activities, real earnings management using abnormal discretionary expenses and abnormal production costs showed statistically significant results. These findings suggest that during the pandemic, companies in the cosmetics industry were more inclined to adjust profits upward through real earnings management rather than through discretionary accruals. Our study underscores the need for the domestic cosmetics industry to proactively respond to the uncertain market environment and emphasizes the importance of management strategies that focus on optimizing cost structures and efficient resource allocation.

太上感應篇 및 그 圖說類 이본에 대한 管見

박성종 영남대학교 민족문화연구소 2012 민족문화논총 Vol.51 No.-

Tai Shang Gan Ying Pian is one of the famous sacred scriptures in Taoism. When it is used as a title of a book, one sometimes cannot find out what it is. So, in this paper, all the books titled Tai Shang Gan Ying Pian or related to it are grouped together according to their contents - ① ones which only contain scripture itself, ② ones which contain scripture and its annotations, ③ ones which contain illustrations for understanding the persons or the anecdotes concerned. One volume titled Gan Ying Pian, which is preserved in Simak(心岳) collection of Seoul National University library, belongs to the first group. It is thought to have been produced by Choi Seong Hwan(崔瑆煥) in 1848. Many Chinese books pertaining to the second group are being preserved at various libraries and institutes of Korea. The most typical book representing the third group made in Korea is Tai Shang Gan Ying Pian Tu Shuo by Choi Seong Hwan. It was published as a series composed of five volumes in 1852. It contains not only Chinese texts but also Korean translation. And it seems to have spreaded all over the country. There are some handwriting copies which cover either the whole contents or only the part of it. There have been two other Korean translations, one of which became widely known by the presence of the manuscript titled Tai Shang Gan Ying Pian. It is preserved as a 10-volume series at Changseogak(藏書閣). It was translated from a Chinese 8-volume series titled Tai Shang Gan Ying Pian Tu Shuo, which was edited by Xu Zan Ceng(許纘曾) and published in 1656. 太上感應篇은 도교의 경전으로서 感應篇으로 줄여 부르기도 하는데, 이들이 冊名으로 사용되었을 경우 그것만으로는 책의 체재 및 성격을 파악하기 어려운 면이 많다. 이 글은 경전의 原文 즉 大文의 내용을 간략히 소개하고, 大文만을 수록한 책과 大文에 대한 주석과 풀이를 한 책 그리고 삽화를 곁들이고 관련 인물들의 일화를 기술한 책의 세 갈래- 大文本, 註解書, 圖說類 -로 그 종류를 나눈 후 한국에서 간행되었거나 소장하고 있는 책들에 관해 종류별로 몇 점을 일별해 보았다. 大文本의 대표적인 예로서는 서울대학교 중앙도서관 心岳文庫에 소장된 「感應篇」이 있다. 이 책은 崔瑆煥이 1848년에 간행한 것으로 추정된다. 註解書 중에는 惠棟의 注를 수록한 1833년 간본을 비롯하여 「感應篇引經箋注」 및 「感應篇直講」을 예시하였다. 圖說類로서는 許纘曾이 편찬하여 1656년에 간행한 8권 8책의 중국 목판본, 그리고 이와 유사한 성격의 다른 판본과 黃正元의 圖說本을 예시하였는데 이들은 모두 註解와 圖說을 겸한 책들이다. 圖說類로서 한국에서 간행된 대표적인 책은 崔瑆煥이 1852년에 간행한 5권 5책 목판본 「太上感應篇圖說」이다. 이것은 註解 없는 본격적인 圖說本으로서, 만주어 번역본 「善惡所報圖說」을 토대로 滿文을 國文으로 대체하여 간행하였으며, 1880년에 復刊되었다. 1852년본의 예로서 성균관대학교 尊經閣과 영남대학교 東濱文庫에 소장된 것을 간략히 소개하였다. 韓相奉氏 소장 한글 필사본은 崔瑆煥의 圖說本 중 國文 번역 즉 諺解文만을 전재한 것이며, 언해문 중 일부를 전재 수록하여 합편 간행한 1915년 鉛活字本, 그리고 漢文만을 옮겨 적은 1855년 필사본도 존재하고 있음을 밝혔다. 한국학중앙연구원 藏書閣 소장의 10권 10책 한글 필사본과 尊經閣 소장의 55장 1책 한글 필사본은 모두 諺解 자료이다. 이 중 전자는 許纘曾의 1656년 8권 8책 중국 목판본을 저본으로 언해한 것이다.

외상 후 스트레스 장애 동반 여부에 따른 정신분열병 환자의 임상증상과 치료효과의 비교 : 1년간의 전향적 추적연구

박성종,김남희,정재열,이선이,Park, Sung-Jong,Kim, Nam Hee,Jeong, Jae-Yeol,Lee, Sunny 대한생물정신의학회 2009 생물정신의학 Vol.16 No.4

Objectives : The aims of this study were to assess a) the prevalence of trauma and posttraumatic stress disorder(PTSD) in schizophrenic patients and b) the differences in symptomatology and outcome after 1year treatment between those with and without PTSD. Methods : Twenty eight schizophrenia and schizoaffective disorder patients completed the Positive and Negative Syndrome Scale(PANSS), Life Stressor Checklist-Revised(LSCL-R), Clinician-Administered PTSD Scale(CAPS), Dissociative Experiences Scale(DES), Hamilton Psychiatry Rating Scale for Depression(HAM-D), and Rosenberg Self-Esteem Scale(RSE). Results : Twenty six patients(92.9%) had at least one trauma in their life time. Eleven patients(39.3%) were diagnosed with PTSD. PTSD group had significantly higher scores on HAM-D and DES but lower scores on RSE. PTSD group also had significantly lower score in the baseline PANSS Negative score. Higher CAPS scores were significantly correlated with lower baseline PANSS Negative score and greater change after 1year of PANSS Negative score. Conclusion : These results showed that the prevalences of trauma and PTSD are high in schizophrenic patients and suggested that PTSD and trauma-related symptoms affected the symptomatology and treatment outcome. More research is warranted to better understand the effects of PTSD in schizophrenic patients.

광원 및 디스플레이 기기의 색특성 측정의 불확도 평가

박성종,이동훈,김용완,박승남,Park, Seong-Chong,Lee, Dong-Hoon,Kim, Yong-Wan,Park, Seung-Nam 한국광학회 2009 한국광학회지 Vol.20 No.2

This work introduces the uncertainty evaluation formulation on color measurement of light sources and display devices, such as CIE 1931 (x, y) chromaticity, CIE 1960 (u, v) chromaticity, correlated color temperature, and distribution temperature. All the mentioned quantities are reduced from spectral data in the visible range, for which uncertainties are strongly correlated between different wavelengths. Using matrix algebra we have formulated the uncertainty propagation from the SI- traceable spectral irradiance standard to the individual color related measurement quantities taking the correlation between wavelengths into account. As a result, we have demonstrated uncertainty evaluation examples of 3 types of light sources: CIE illuminant A, LED white light, and LCD white light. This method can be applied to any other quantities based on spectral measurement such as solar irradiance, material color measurement, etc.

MOT에서 좌표의존 비대칭 광압에 의한 루비듐 원자의 운동과 원자 구름 분포

박성종 한국광학회 2000 한국광학회지 Vol.11 No.4

We observed the spatial distributions of atom in a magneto-optical trap. These distributions include sphere, stick, ring, ring with core, sphere-sphere, sphere-ring etc. Coordinate-dependent asymmetry radiation force (CDARF) that arises due to laser beams misalignment and transverse profile of the laser beams is exerted on atoms, and the shape of trapped cloud is changed with the misalignment parameter. We use equations of motion that takes into account the Zeeman sublevels of the 87Rb atom, magnitude and direction of magnetic field, polarization of trapping lasers, and transverse profile of the laser beams. A theoretical analysis of the equation of motion for the trapped atom explained all the experimental observations.

Shaded apodizer가 광학 디스크 시스템의 wotodf 신호에 미치는 영향

박성종,심상현 한국광학회 1999 한국광학회지 Vol.10 No.6

To investigate the effect of a shaded apodizer on the read-out signal in an optical disc system, we consider the is apodizer in which the amplitude transmittance decreases gradually from the center of pupil toward its edge and the iH apodizer in which the amplitude transmittance increases gradually from the center of pupil toward its edge, using the scalar diffraction theory. We also consider the bump shapes which are a cylindric, a semi-conic, and a conic bump, and bump height which is given by $\lambda/4$ and occurs to the phase change $(\pi)$). The read-out signal of is apodizer increases from S = 0 upto maximum value, and then decreases for increasingly larger values of bOo While the iH apodizer has two maximum values. When an optical disc system has a spherical aberration $(W_{40}=0.5\lambda)$, the maximum read-OUt signal of is apodizer is higher than that of iv apodizer which has no apodizer.odizer.

속도군 선택 광펌핑 분광학

박성종,조혁,이호성,Park, Sung-Jong,Cho, Hyuck,Lee, Ho-Seong 한국광학회 1997 한국광학회지 Vol.8 No.5

We performed the velocity selective optical pumping(VSOP) spectroscopy using the rubidium atomic vapor in the room temperature. This spectroscopic technique removes the Doppler broadening by both optical pumping effect and the selection of atoms with a particular velocity. In this experiment, we used two independent lasers; one was a locked laser whose frequency was fixed and the other was a sweep laser whose frequency was tunable. The two beams were passing through the sample in the same direction unlike the conventional VSOP spectroscopy using two counter-propagating beams. We could make the velocity selective range of atoms much wider with this method than the old one.

기상관측용 투과형 시정계의 국제단위계에 소급하는 교정

박성종,이동훈,김용규,Park, Seongchong,Lee, Dong-Hoon,Kim, Yong-Gyoo 한국광학회 2015 한국광학회지 Vol.26 No.2

This work demonstrates the indoor SI-traceable calibration of a transmissometer with a 75-m baseline for the measurement of visibility in MOR (Meteorological Optical Range). The calibration is performed using a set of neutral density (ND) filters (OD 0.1-2.5) and a set of high-transmission quartz glass plates (a bare quartz glass plate and antireflective-coated quartz glass plates), the collection consisting of 20 artifacts in total. The luminous transmittance values of the reference artifacts had been calibrated traceable to the KRISS spectral transmittance scale, which ranges from 0.2 % to 99.5 %. The transmissometer to be calibrated typically consists of a loosely collimated light source based on a white LED (CCT ~5000 K) and a luminous intensity detector with a CIE 1924 V(${\lambda}$) spectral response. As a result of calibration, we obtained the MOR error and its uncertainty for the transmissometer in 20 m - 40 km of MOR. Based on the results, we investigated the applicability of the calibration method and the conformity of the transmissometer to the ICAO's (International Civil Aviation Organization) accuracy requirement for meteorological visibility measurement. We expect that this work will establish the standard procedure for the SI-traceable calibration of a transmissometer.