交換없는 外貨去來의 換算會計

손민,송호달 용인대학교 산업경영연구소 1996 산업경영논총 Vol.1 No.-

The increasing glovalization of business requires firms to take international perspective on their investment financing decisions. The accounting information users need information on the worldwide activities of firm. Yet firms prepare this information without harmonization of procedures and standards. The financial position and result of operations of a firm affects its exposure to foreign currency exchange rate changes. As the exchange rate for foreign currency translation is fluctuate and has some kinds (buying rate and selling rate) at the same time, the items of the won-amount of transactions and gain or loss on translation shall become different according to applied exchange rate. Items translated to Won amount, includes two groups. One is Exchanged-items and the other is Not-exchanged items. As current Korean GAAP and accounting business practice don't divide them, but apply translation method all in accordance with Exchanged-items. Because of inappropriate application to not-exchanged items, the fictious discrepancy between losses and gains on foreign currency translations adjustment are recognized in accounting practice. The purpose of this study is to develope the practical accounting methord for the not-exchanged foreign currency items on the basis of multi-currency accounting methord. The purpose of this study is to develop foreign currency translation methord for Not-exchanged items on the base of multi-currency accounting method. The main contents follow that : it is desirable to ① set up a sub-accounting entity by currency unit for accounting records. ② recognize translation loss or gain only on net difference between foreign currency assets and liabilities and ③ apply average exchange rate of TTB and TTS for translation on not-exchanged items.

부분 슬롯을 가진 다공성 실린더의 내부 유동 가시화

손민,김도헌,구자예,장홍빈,강문중,Son, Min,Kim, Dohun,Koo, Jaye,Chang, Hongbeen,Kang, Moonjung 항공우주시스템공학회 2014 항공우주시스템공학회지 Vol.8 No.3

An inner flow of a porous cylinder with partial slots was visualized to study fluidic phenomena in a solid rocket motor. A high-pressure chamber and an air supply system for high flow rate were used. In order to visualize the inner flow, the smoke generator with a cam-driven pump and heaters and high speed camera were adopted. The results of the cylinder type and the partial slot type were compared. As a result, the injected smoke flow in the partial slot type had circumferential fluctuations unlike the cylinder type. It was found that the circumferential flow induced from the partial slots could be the cause of combustion instability and roll torque.

제1형 당뇨병 아동의 긍정적 심리요인에 대한 탐색적 연구: 주관적 행복감과 삶의 만족감을 중심으로

손민,김의연,이지은,김광희 한국아동간호학회 2015 Child Health Nursing Research Vol.21 No.2

Purpose: The purpose of this study was to describe the subjective happiness and satisfaction with life of children with type 1 diabetes and explore related factors. Methods: A descriptive cross-sectional study design was used and the study was conducted with children at a diabetes camp. Data were collected using a self-report questionnaire to explore positive and negative psychological factors. The questionnaire included Subjective Happiness Scale, Satisfaction with Life Scale, Perceived Stress Scale and the Center for Epidemiological Studies Depression Scale for Children (CES-DC), Multidimensional Scale of Perceived Social Support, and General Self-Efficacy Scale. Results: Data from 15 children were used for data analysis. The correlational analysis results showed that subjective happiness was positively correlated satisfaction with life, social support, and self-efficacy, and was negatively correlated with perceived stress. Satisfaction with life was positively correlated social support, and was negatively correlated with perceived stress. Conclusion: Results indicate that the positive psychology factors were closely related with social support and self-efficacy and may alleviate perceived stress and depressive feelings. Therefore, researchers and clinicians should include positive psychological factors in their health management model for children with chronic illness.

반도체 기업의 경영효율성과 성장가능성을 고려한 포트폴리오 선택 전략

손민 한국경영과학회 2012 한국경영과학회 학술대회논문집 Vol.2012 No.5

Korean college students’ attitudes toward a tobacco-free campus: a cross-sectional descriptive study

손민,Boae Im,Minhee Suh,Hun Jae Lee 한국아동간호학회 2022 Child Health Nursing Research Vol.28 No.2

Purpose: A tobacco-free campus (TFC) is the most advanced tobacco-control policy for college campuses, but it has rarely been explored in Korea. This study aimed to explore Korean college students’ attitudes toward TFC and related factors. Methods: This cross-sectional descriptive study enrolled college students who were taking an elective course on smoking cessation and a healthy lifestyle at a university located in Incheon, Korea. Data were collected from March 1 to December 31, 2019 using a structured questionnaire, and study participants were recruited using convenience sampling. Results: Data on 309 college students were analyzed. Of those participants, 6.1% supported the TFC policy. Multiple logistic regression analysis showed that female gender (adjusted odds ratio [aOR]=5.80, 95% confidence interval [CI]=1.47-22.95), taking the course to quit smoking oneself (aOR=11.03, 95% CI=1.04-117.05), anxiety in the past month (aOR=4.27, 95% CI=1.06-17.31), and being a current smoker (aOR=0.06, 95% CI=0.01-0.70) were statistically significant independent predictors of TFC support. Conclusion: Women, students taking the course to quit smoking themselves, nonsmokers, and students who felt anxious in the past month were more likely to support TFC. Further research with more representative samples is required to examine the characteristics of people who favor TFC.

롤랑 바르트의 기호학을 통한 무대예술영화 'Pina'의 의미와 해석

손민 한국무용학회 2020 한국무용학회지 Vol.20 No.2

이 연구는 롤랑 바르트의 기호학 분석방법을 근거로 영화 ‘Pina’ 속 4작품에 나타난 장면별 무대 내(inside)와 외(outside)의 일차‧이차 예술기호 및 예술신화를 분석하여 예술기호 함의를 도출, 그 의미를 해석하는데 목적 이 있다. 연구결과를 도출하기 위해 첫째, 롤랑 바르트의 기호학 분석방법에 대한 이론적 준거를 확보하였다. 둘째, 무용영화 관련 국내·외 선행연구 및 웹 기반 자료를 토대로 문헌고찰을 실시, 무대예술영화에 대한 개념 을 조작적 정의하였다. 셋째, ‘Pina’를 장면별로 분류, 12개의 분석 장면을 최종 선정하였으며, 온라인 탐색을 통한 부차적 자료를 수집하였다. 넷째, 기호학 분석방법을 근거로 4단계 질적 내용분석을 실시하였다. 다섯째, ‘Pina’에 나타난 예술기호 함의를 도출하였다. 그 결과, 무대예술영화 ‘Pina’에서는 인간의 성, 인간심리와 정서, 인간 사랑의 양상, 인간과 자연의 공생, 인간의 이상으로 총 다섯 가지의 의미로 해석되었다. 이는 기호학 분석 이 무용예술의 가치와 의도를 분명하게 대변할 수 있는 직접 요인으로써 무용학 분석연구의 방향성과 방법론 에 대한 이론적 준거를 마련할 것으로 기대한다. This study thus selected ‘Pina’, a documentary recorded in a new form of art, and applied the semiotic analysis method by Roland Barthes to find the implications of artistic signs in and outside the stage by the scene in the film and interpret their meanings. In order to derive the research results, first, it secured the theoretical reference for Roland Barthes' semiotics analysis method. Secondly, the concept of stage art film was defined operationally by conducting literature review based on previous studies related to dance films, domestic and foreign priorities, and web-based materials. Third, 12 analysis scenes were finally selected by categorizing the stage inside and outside of the stage art film “Pina” and secondary data for the analysis process were collected by searching related literature and online media. Fourth, through the semiotic analysis method, the framework of analysis was divided into four stages, and qualitative contents analysis for in-depth analysis was conducted. Fifth, the implications of the art symbols in the stage art film “Pina” were drawn. The results were as follows: ‘human sex’, ‘human psychology and emotions’, ‘aspects of human love’, ‘symbiosis of man and nature’, ‘human ideal’. It is expected that the semiotics analysis will provide a theoretical basis for the direction and methodology of the analysis of dance studies as a direct factor that can clearly represent the values and intentions of dance art.

혼합효소를 사용한 섬유소 - 가수분해반응의 최적조건

손민일,김태옥 ( Min Il Son,Tae Ok Kim ) 한국화학공학회 1996 화학공학의이론과응용 Vol.2 No.1

The Hydraulic Stability Assessment of Jointed Rock Mass by Analysis of Stress Path due to Underground Excavation

손민,문현구 대한토목학회 2017 KSCE JOURNAL OF CIVIL ENGINEERING Vol.21 No.6

In this study the effects of the stress path on the hydraulic conductivity characteristics during excavation are analyzed using a 2-D discrete element method. The variation of the stress path of the joints at specific locations (the bottom and wall) and around the periphery of an underground opening have been analyzed. The hydraulic stability of the opening is evaluated using the new concept of the trend distance ratio and trend orientation angle. The results from the analysis of the stress path at the bottom and wall of the opening are as follows: Firstly, most of the stress paths of the joints normal to the excavation surface are within the stable zone, and the hydraulic conductivity of the joints is decreased by 21% in average. Secondly, all of the stress paths of the joints parallel to the excavation surface are within the unstable zone, and the hydraulic conductivity is increased to 2.2 times in average. And the variation of the stress path and hydraulic conductivity is further analyzed for those joints having various distances from the opening. The joints parallel to the excavation surface showed the normal stress decreased by 38% and the hydraulic conductivity increased up to 1.9 times in average. This study makes it possible to determine the hydraulic stability of the underground opening excavated in a jointed rock mass.

Optimization of Dextran Production from Leuconostoc mesenteroides CS-5 Isolated from Chonggak Kimchi

손민,권오식 계명대학교 자연과학연구소 2016 Quantitative Bio-Science Vol.35 No.2

The purpose of our study was to optimize the dextran production in Leuconostoc mesenteroides CS-5, which was isolated from Chonggak kimchi. To measure dextran productivity, rheological analysis and the dinitrosalicylic acid method were applied. For optimization of dextran production, 10-30% sucrose (w/v) was added to MRS medium; the highest viscosity value was found after the addition of 30% sucrose (0.153 Pa·sn), which was much higher than that found in the control (0.01 Pa·sn). However, the production of dextran by L. mesenteroides CS-5 was entirely inhibited by the addition of 17% maltose (w/v) to medium containing 30% sucrose. A subsequent test with skim milk revealed that most vigorous dextran production occurred during cultivation at 22°C with 1.5% skim milk - 0.30 Pa·sn (compared to 0.22 Pa·sn at 25°C). L. mesenteroides CS-5 is regarded as a facultative psychrophile (cold-loving bacteria). The addition of CaCl2 increased the viscosity of the medium, owing to the production of dextran, by more than two-fold. The optimum concentration of CaCl2 was determined to be 0.01% (w/v) which resulted in a viscosity value of 1.35 Pa·sn. Comparative analysis was performed using dinitrosalicylic acid tests to measure amounts of dextran according to absorbance (O.D.) at 550 nm. The highest dextran production occurred within 48 hr of incubation when using additions of 1.5% skim milk and 0.01% CaCl2 (113.24±0.80 and 112.13±0.2, respectively). In an attempt to enhance dextran production further, the number of cells inoculated into the optimized medium was increased from 109 to 1010 and 1011 cells per 10 ml. As expected, the concentration of dextran was significantly increased by the inoculation of more cells. For 36-hr incubation, values of O.D. produced by inoculation of 1.0×1011 cells reached 123.75±0.25 (30% sucrose), 121.65±0.38 (1.5% skim milk), and 119.80±0.28 (0.01% CaCl2); compared to 55.40±0.44 (30% sucrose), 76.83±0.06 (1.5% skim milk), and 119.80±0.28 (0.01% CaCl2) when 1010 cells were used. During 48-hr incubation, the highest dextran production was achieved with the addition of 1.5% skim milk and 1.0×1011 cells/10 mL (152.07±0.78), whereas the values resulting from additions of 30% sucrose and 0.01% CaCl2 treatments were 124.33±0.03 and 142.10±0.87, respectively. This implies that those values are the maximum values achievable for dextran production in L. mesenteroides CS-5. Thus, increasing the number of cells inoculated can facilitate optimum dextran production.

1-D 모델링을 통한 터보펌프식 액체로켓 엔진의 동적 특성 해석

손민,구자예,Son, Min,Ku, Ja-Yeo 항공우주시스템공학회 2010 항공우주시스템공학회지 Vol.4 No.1

As the rocket KSLV-1 called NARO was launched lately, development of domestic rocket technology has been accelerated elastically. Since the rocket technology needs a lot of empirical data, a variety of experiments should be done and lots of time have to be spent for accumulating the foundation of technology. However using a computer can be the solution to close a gap of technique because the simulation can be executed in short time against real experiments and calculate a multiplicity of cases easily. In this research, the transient analysis of turbopump-fed liquid rocket system was worked by the one dimensional modeling. The rocket system consists of the modulized components that are engine, turbopump and so on. For 70 ton class system, the rocket transient process of starting was studied and the performance analysis in steady condition was achieved. In addition, the estimation of nozzle internal flow was investigated by using a nozzle coefficient.