고 Mn-Cr 강의 조사손상에 미치는 전자선 조사 온도의 영향

배동수,정호신,강창용,남승훈,이해무 대한금속재료학회 2004 대한금속·재료학회지 Vol.42 No.3

The effect of electron-beam irradiation temperature on irradiation damage of 12%Cr-15%Mn austenitic steel for structural material of nuclear and/or fusion reactors from the point of view of the reduced activation was investigated by using the 1,250 keV HVEM and an energy dispersed X-ray analyzer(EDX) in a 200 keV FE-TEM with beam diameter of about 0.5 nm. Void formation was not observed in irradiated specimen. The dislocation loop growth was observed and the density and size of dislocation loop were increased with irradiation dose. Irradiation-induced segregations of Cr and Mn at grain boundary were also observed by electron-beam irradiation condition. The amount of Mn segregation was increased with irradiation temperature, however, segregation phenomenon was disappeared in the case of Cr.

STS 304 강의 용접부에 미치는 전자선 조사의 영향

裵東樹,鄭鎬信,姜昌龍 대한금속재료학회 2002 대한금속·재료학회지 Vol.40 No.4

The heat affected zone(HAZ) and matrix of a welded STS 304 steel have been irradiated in an 1250 keV high voltage electron microscope at 673 K and up to 5.4 dpa(displacements per atom) to study the effect of electronbeam irradiation on the microstructure. In-situ observation showed that the voids formed by electron-beam irradiation coalescenced and grew to larger void with irradiation dose. Values of void size, void number density and void swelling percentage in HAZ were greater than those of matrix, and these were increased and then saturated gradually with irradiation dose. Non-equilibrium segregation phenomena such as Cr depletion and Ni enrichment were also observed in both the HAZ and matrix of welded STS304 steel at the grain boundary.

K-IFRS도입과 이익조정에 관한 연구

배동수,최수미 한국회계정책학회 2013 회계와 정책연구 Vol.18 No.2

The global adoption of the IFRS is under way to enhance the comparability and transparency of accounting information. Some Korean firms have begun to adopt the IFRS from year 2009 before the mandatory IFRS adoption in 2011. This study examines changes in earnings management after the mandatory IFRS adoption period. I test that earnings levels can affect the direction of earnings management. Empirical results show that after the mandatory IFRS adoption, firms manage earnings through abnormal operating cash flow and abnormal production costs. Analyses of earnings management directions indicate that firms whose earnings are just below zero tend to manage their earnings upwards. In contrast, firms whose earnings are well above zero manage their earnings downwards. These results suggest that there are incentives to manage earnings upwards or downwards depending on earnings levels under IFRS. 국제사회에서 국가간 회계정보의 비교가능성 증대와 투명성 향상을 위하여 국제회계기준의 도입이 점차 증가하고 있다. 우리나라는 2011년부터 한국채택국제회계기준의 도입을 의무적으로 규정함으로써 2009년부터 일부 기업에서는 조기에 K-IFRS를 도입하고 있는 추세이다. 본 연구는 우리나라의 국제회계기준 도입 시점에 맞추어 도입전후의 이익조정이 어떻게 변하는지를 살펴보았으며, 국제회계기준 도입 전 이익 수준에 따라 이익조정 방향성의 차이를 실증 분석하였다. 실증 분석 결과 우리나라의 경우 오히려 국제회계기준 도입 후에 비정상영업활동현금과 비정상제조원가를 통하여 이익조정이 증가하는 것으로 나타났다. 또한 이익수준별 이익조정 방향성을 통해 도입시점에서의 이익 상향조정 현상은 이익의 수준이 0에 약간 미달하는 기업에서 큰 것으로 나타났다. 이익이 0보다 매우 컸던 기업은 이익을 하향조정하는 것으로 나타났다. 즉, 국제회계기준 도입이 이익의 수준에 따라 다른 방향으로 이익조정을 할 유인을 준다는 것을 확인하였다. 본 연구를 통하여 우리나라 국제회계기준 도입에 따른 이익조정의 현상을 실증적으로 분석 할 수 있었으며, 기업의 이익수준별로 이익조정을 다르게 나타날 수 있음을 발견하였다.

공항서비스품질이 항공사 이미지와브랜드 충성도에 미치는 영향

배동수,이소영,차현수 한국컨벤션학회 2014 MICE관광연구 Vol.14 No.S1

With a growth of the number of passengers, an increase in the number of domestic airlines and foreign airlines lets customers have more choices in the wider range of options in price and quality than before. Therefore, it is necessary to understand the various elements of the product provided by the airlines, especially the quality of airport services for their customers, to configure the start and the end of travel. It is also important to research how customers recognize the quality of airport service and how important the criteria, such as loyalty and the airlines brand image, is. The purpose of this study of airline airport service quality, brand image, and loyalty is to identify factors in detailed configuration. For the second purpose, I would like to discuss about how the airline's airport customer service quality affects the brand image. Identifying the relationship between the impact on the brand’s image and loyalty and the quality of the airline’s airport service would be the third purpose. Overall, I would like to propose an ongoing discriminatory strategic plan for improving the quality of the airline's airport service.

조선 세종의 북방정책

배동수 한국북방학회 2001 韓國北方學會論集 Vol.8 No.-

STS304 강의 용접 열영향부의 조사 손상에 미치는 전자선 조사의 영향

배동수,정호신,목하박사,고교평칠랑 대한금속재료학회(대한금속학회) 2001 대한금속·재료학회지 Vol.39 No.2

The heat affected zone of a welded STS304 steel has been irradiated in an 1300 keV high voltage electron microscope at 673K and up to 5.4 dpa (displacements per atom) to study the effect of electron-beam irradiation on irradiation damage microstructure. The dislocation loop density of initial irradiation state was increased with electron-beam irradiation. Void size, void number density and void swelling percentage were increased and then saturated gradually with irradiation dose. The depletion of Cr and the enrichment of Ni were also recognized in HAZ part of welded STS304 steel at the grain boundary by EDS analysis, as reported already the same tendency for matrix material.

국제회계기준 도입전후 기업특성별 이익조정

배동수,최수미 한국회계정보학회 2015 회계정보연구 Vol.33 No.2

The global adoption of the IFRS is under way to enhance the comparability and transparency of accounting information. Some Korean firms have begun adopting the IFRS from year 2009 before the full adoption of the IFRS in 2011. Since Korea's mandatory adoption of IFRS, much academic attention has focused on the effects of IFRS adoption on accounting among Korean researchers. However, little research has been conducted on the effects of IFRS adoption on the firms with different firm characteristics. This study analyzes the relationship between the IFRS adoption and earnings management by firm characteristic. Firm characteristics of interest in this study include, and are not limited to, market type, export volume, foreign ownership, and changes in PPE depreciation and bad debt. Results show that in overall the magnitude of earnings management has been reduced since IFRS adoption, but it varies with firm characteristics. Also, this study finds that practices of real earnings management (REM) have been more frequent under the IFRS regime. It is widely known that REM are harder to detect than are discretionary accruals. The findings indicate that under the IFRS regime investors should pay more attention to firms' earnings management practices, especially with respect to firm characteristics. In addition, accounting standard setters will be able to maximize the positive effects of the IFRS adoption by considering firm characteristics when making revisions to accounting rules and regulations in the future. 국제회계기준 도입효과에 관한 해외 선행연구에서는 IFRS 도입효과가 국가의 기존회계기준과 기업이 처한 환경 등에 따라 다르게 나타나고 있는 것으로 나타나고 있다. 국내에서도 2011년 K-IFRS 도입 후 국내에서 도입효과에 대한 연구가 활발히 이루어지고 있으나 기업들의 특성을 반영하여 도입효과를 분석한 연구는 아직 부족한 실정이다. 이에 본 연구는 기업의 시장유형, 수풀비중, 외국인 지분율에 따라 K-IFRS 도입효과가 다르게 나타나는 지를 이익조정을 통하여 실증분석 하였다. 분석은 2009년에서 2012년까지 도입 전 후 4년을 기준으로 하였으며, 산업별 도입효과를 보기 위하여 추가적으로 제조업과 비제조업으로 구분하여 분석하였다. 분석결과를 요약하면 다음과 같다. 첫째로 K-IFRS 도입 전 이익조정이 컸던 코스닥 시장의 경우 도입 후 이익조정이 유의하게 감소하는 것으로 나타나 기업이 속한 시장에 따라서 K-IFRS 도입효과가 다르게 나타남을 확인하였다. 이는 선행연구와 일치한 결과로 IFRS 도입에 따른 회계처리방법의 규제와 공시의 강화 등의 효과로 보인다. 둘째로 기업의 수출비중에 따라 K-IFRS 도입 후 이익조정이 다르게 나타났다. 비제조업의 경우 수출비중이 큰 기업의 경우 도입 전 이익조정은 작은 반면 도입 후 이익조정이 오히려 늘어나는 것을 확인하였다. 이는 K-IFRS 도입이 수출기업들의 회계투명성을 계선할 것이라는 예측과는 달리 오히려 국제회계기준 도입이 경영자들에게 이익조정을 행할 유인을 주는 것으로, IFRS 도입 후 해외의 거래 파트너 기업들에게 기업의 성과를 좋게 보이려는 의도로 판단된다. 본 논문에서는 기업의 특성에 따라 IFRS의 도입 효과를 고려할 필요가 있음을 보여주며, 향후 회계기준 개정 시 기업의 특성을 고려한 개정이 이루어진다면 IFRS 도입취지를 더욱 극대화할 수 있을 것이다.

선박 엔진룸의 소화용 분무노즐의 재료특성 및 유동해석

배동수,이진경 한국산업융합학회 2019 한국산업융합학회 논문집 Vol.22 No.5

Various types of nozzles have been used to cope with fire in ships. However, in Korea, precise nozzles that perform fine spraying function are required for fire fighting in case of fire in a ship, and most of these nozzles depend on imports. Therefore, in this study, we developed various types of nozzles to develop the water spray nozzle for evolving fire in the engine room of the ship, and developed an optimal nozzle through flow analysis and fire test. For this purpose, we selected the materials that can satisfy the characteristics of existing nozzle materials and developed the design technology and processing technology in the nozzle considering fluid flow to achieve optimal water spraying performance. In order to develop an optimal nozzle, the flow through the finite element analysis was first analyzed and the nozzle was manufactured. As a result of flow analysis of the developed nozzle, the maximum velocity at the outlets of four holes at 0.3 MPa was about 3m/s and about 0.15 MPa. In addition, when the pressure at the inlet was 1.8 MPa, it showed the outlet speed of about 18m/s and a pressure of 1.2 MPa.

가연성 냉매의 외부 응축 열전달에 관한 연구

배동수,하종철,유길상,정동수 대한설비공학회 2004 설비공학 논문집 Vol.16 No.6

In this study, external condensation heat transfer coefficients (HTCs) of flammable refrigerants of propylene, propane, isobutane, butane, DME, and HFC32 were measured on a horizontal plain tube, 26 fpi low fin tube, and Turbo-C tube. All data were taken at the temperature of 39℃ with a wall subcooling of 3∼8℃. Test results showed a typical trend that condensation HTCs of flammable refrigerants decrease with increasing wall subcooling. HFC32 had the highest HTCs among the tested refrigerants showing 44% higher HTCs than those of HCFC22 while DME showed 28% higher HTCs than those of HCFC22. HTCs of propylene and butane were similar to those of HCFC22 while those of propane and isobutane were similar to those of HFC134a. Based upon the tested data, Nusselt's equation is modified to predict the plain tube data within a deviation of 3%. For 26 fpi low fin tube, Beatty and Katz equation predicted the data within a deviation of 7.3% for all flammable refrigerants tested. The heat transfer enhancement factors for the 26 fpi low fin and Turbo-C tubes were 4.6∼5.7 and 4.7∼6.9 respectively for the refrigerants tested indicating that the performance of Turbo-C tube is the best among the tubes tested.

Evaluation on Hydrogen Embrittlement of Material using Nondestructive Test

배동수,이진경,이상필,손인수,백운봉,남승훈,이준현 한국정밀공학회 2014 International Journal of Precision Engineering and Vol. No.

The objective of this research is to study the effect of various hydrogen charging quantities in austenitic stainless steel usingnondestructive technique. The hydrogen charging equipment was designed to make charging the steel, and the specimens werecharged for 2, 4, 10 and 24 hours in the equipment. An acoustic emission (AE) technique, nondestructive test, was used to evaluatethe dynamic behavior of the hydrogen charged austenitic stainless steel specimen. The tensile load was applied the charged specimenwith the attached AE sensor, and elastic waves caused plastic deformation and cracking in the specimen by external tensile loadingwere caught at the AE sensor and analyzed by the AE parameters such as count, energy, duration time, event and amplitude. Inaddition, ultrasonic wave was also used to evaluate the degree of hydrogen charging. The velocity and the attenuation ratio of theultrasonic wave on the specimen with different hydrogen charging conditions were measured. The velocity was not changed but theattenuation ratio was linearly increased with the hydrogen charging time. The relationship between the results of nondestructive testincluding AE test and ultrasonic test and fractographic analysis by using SEM was discussed.