대구경북지역의 섬유업체 재무비율을 통한 도산예측에 관한 연구

송승윤,임병진 경남대학교 산업경영연구소 2019 지역산업연구 Vol.42 No.4

The purpose of this study is to minimize the social and economic losses and the ripple effects ofcorporate insolvency by analyzing the causes of bankruptcy of textile corporation and predicting theirinsolvency in advance and this research begins on the assumption that the bankruptcy of textilecorporation is not a result but a process, and the warning signs are reflected in the financialstatements. This study is based on Altman (1968), Deakin (1972). The results of the study aresummarized as follows. In order to develop a prediction model useful for predicting bankruptcy, 16 financial ratios withinthe 1% significance level of T-test results were used for the prediction model, and the classificationaccuracy of this prediction model was tested. Also, a bankruptcy prediction model based on 16 financial ratios was developedZ = -0.118X1 - 0.219X2 - 0.217X3 + 1.016X4 - 1.145X5 + 1.120X6 - 1.090X7 - 0.031X8 +0.090X9 + 0.693X10 + 0.146X11 - 0.155X12 +1.336X13 + 0.527X14 - 0.207X15 +0.358X16. The collective center point is zero. Therefore, if the Z value is greater than 0 in the aboveprediction model, it is a normal corporation. Otherwise, it is identified as a bankrupt corporation. Targeting 40 financially sound corporation and 40 bankrupt corporation which were used for modeldevelopment, the accuracy of bankruptcy prediction was estimated to be 85% for one year beforebankruptcy, 82.5% for bankruptcy two years ago, and 78.8% for bankruptcy three years ago,Compared with the empirical model of the Bank of Korea (1982), the predictive power is on thesimilar level. 본 연구는 섬유업체의 도산원인이 무엇이고 재무자료를 통하여 도산예측을 실증적으로 분석하여, 섬유산업의 도산을 사전에 예방할 수 있도록 참고자료를 제공하는데 연구의 목적이 있다. 또한 국내외 선행연구와 실증분석을 통하여 예측모형을 도출하여 예측력을 검증하고, 대구·경북지역 섬유업체 도산의 원인이 무엇인지 알아보고자 한다. 연구방법으로는 재무비율들을 T-test를 실시하여 유의수준 5%이내의 의미 있는 비율들을 찾아내어 다변량 판별분석과 도산예측모형(유의수준 1%이내)을 개발하여 검증하였다. 중요 연구결과들은 다음과 같다. 모형개발에 활용하였던, 건전기업 40개 기업과 도산기업 40개 기업을 대상으로 도산예측 정확도를 측정한 결과 도산 1년전에 85%, 도산 2년전에는 82.5%, 도산 3년전에는 78.8%의 예측정확도를나타내어 비교적 높은 판별력을 갖는 도산예측모형으로 나타났다. 대구·경북섬유업체들은Global 섬유업종 동향 파악의 부재, 무리한 사업 확장(사업 확장, 공장신축, 설비투자 등에 대한비효율성), 전략적 경영관리의 부재 등으로 1997년 IMF사태, 2007년~2008년 세계금융위기와산업구조의 변화 등 민감한 경제상황에 적응을 못하여 많은 섬유업체들이 도산하게 되었을 것으로 추정된다. 이러한 실증분석결과로부터 기업이 지속적으로 성장하고 생존하기 위해서는 체계적이고 과학적인 경영매뉴얼, 지침서 등에 기초하여 계획-실행- 점검-개선하는 관리 cycle이돌아가야 할 것으로 판단된다.

Powder Bed Fusion 공정으로 제조한 STS 316L의 미세조직과 후속 열처리 특성

송승윤,이동완,Dinh Van Cong,김진우,이성모,주승환,김진천 한국분말재료학회 2022 한국분말재료학회지 (KPMI) Vol.29 No.1

In the powder bed fusion (PBF) process, a 3D shape is formed by the continuous stacking of very fine powder layers using computer-aided design (CAD) modeling data, following which laser irradiation can be used to fuse the layers forming the desired product. In this method, the main process parameters for manufacturing the desired 3D products are laser power, laser speed, powder form, powder size, laminated thickness, and laser diameter. Stainless steel (STS) 316L exhibits excellent strength at high temperatures, and is also corrosion resistant. Due to this, it is widely used in various additive manufacturing processes, and in the production of corrosion-resistant components with complicated shapes. In this study, rectangular specimens have been manufactured using STS 316L powder via the PBF process. Further, the effect of heat treatment at 800 °C on the microstructure and hardness has been investigated.

Apoptotic Effects of Sipimikwanjung-tang of?Sasang Constitutional Medicine in Human Hepatoblastoma Cells

송승윤,배영춘,이상민,김경요,주종천,고기덕,박수정,이경성,최용석,김종열 대한한의학회 2005 대한한의학회지 Vol.26 No.1

Objectives : This study on the antioxidant effect of Sipimikwanjung-tang were undertaken to evaluate the antioxidant capacities and antiperoxidation activities in rat liver tissues. Sipimikwanjung-tang which has been one of the prescription in Sasang constitutional medicine is usually applied for the therapy of various liver diseases. It is elucidated that Sipimikwanjung-tang has the antioxidants on liver tissue of rat and the cytotoxic effects on human hepatoblastoma Hep G2 cells. Methods : Sipimikwanjung-tang extract in antioxidant effects of Hep G2 cells is evalated by MTT assay, DAPI staining, DNA fragmentation assays and FACScan analysis. Results : Sipimikwanjung-tang induced apoptosis in Hep G2 cells, and induced G1 and G2M arrest of the cell cycle as well as a significant increase in PARP and caspase-3 activity. Sipimikwanjung-tang induced an increase in H2O2 generation and the subsequent NF-κB activation and also induced cell apoptosis through the caspase-3-dependent pathways in the low concentration of Sipimikwanjung-tang extracts. However, the high dose of Sipimikwanjung-tang extract in Hep G2 cells inhibits TGF-β1-induced apoptosis via increase in cellular H2O2 formation and NF-κB activation in human hepatoblastoma Hep G2 cells. Conclusions : From this study, The possibility that Sipimikwanjung-tang extracts apply to antioxidentic and apoptotic treatment needed disease is revealed.

Delayed Rebleeding of Cerebral Aneurysm Misdiagnosed as Traumatic Subarachnoid Hemorrhage

송승윤,김대원,박종태,강성돈 대한뇌혈관외과학회 2016 Journal of Cerebrovascular and Endovascular Neuros Vol.18 No.3

An intracranial saccular aneurysm is uncommonly diagnosed in a patient with closed head trauma. We herein present a patient with delayed rebleeding of a cerebral aneurysm misdiagnosed as traumatic subarachnoid hemorrhage (SAH). A 26-year-old female visited our emergency department because of headache after a motorcycle accident. Brain computed tomography (CT) showed a right-side dominant SAH in Sylvian fissure. Although traumatic SAH was strongly suggested because of the history of head trauma, we performed a CT angiogram to exclude any vascular abnormalities. The CT angiogram showed no vascular abnormality. She was discharged after conservative treatment. One day after discharge, she returned to the emergency department because of mental deterioration. Brain CT showed diffuse SAH, which was dominant in the right Sylvian fissure. The CT angiogram revealed a right middle cerebral artery bifurcation aneurysm. During operation, a non-traumatic true saccular aneurysm was found. The patient recovered fully after successful clipping of the aneurysm and was discharged without neurologic deficit. Normal findings on a CT angiogram do not always exclude aneurysmal SAH. Follow-up vascular study should be considered in trauma patients who are highly suspicious of aneurysmal rupture.

감액 특성 향상을 위한 하이브리드(Sb/Ca) 액식 연축전지 개발

송승윤,임태섭,김성준,정연길,양승철,Song, Seung Yun,Lim, Tae Seop,Kim, Sung Jun,Jung, Yeon-Gil,Yang, SeungCheol 한국재료학회 2022 한국재료학회지 Vol.32 No.3

One disadvantage of deep cycle flooded lead-acid batteries is increasing water loss caused by use of (+) Pb-Sb / (-) Pb-Sb alloy grid. Water loss is generated by the emission of hydrogen gas from the (-) electrode during battery charging. In this paper, we maintain cycle life aspect through the development of hybrid flooded lead-acid batteries to which a (+) Pb-Sb / (-) Pb-Ca grid is applied and deal with the improvement of water loss. The amount of water loss compared to that of the (-) Pb-Sb grid decreased when Ca was added to the (-) Pb grid. For the (-) Pb-Ca grid, it was confirmed that the time to reach 0.0 V, at which water decomposition occurs, was increased compared to that of the (-) Pb-Sb grid at the NPV (Negative Potential Voltage). In the cycle life test conducted with the BCI (Battery Council International) standard, compared to the (+) Pb-Ca grid, the (+) Pb-Sb grid increased the life cycle of the batteries and the (+) Pb-Ca grid showed an early end of life due to PbO corrosion layer generation, as determined through SEM / EDS and Tear Down analysis. In conclusion, by addition of Sb to (+) Pb grid and Ca to (-) Pb grid, we developed a hybrid flooded lead-acid battery that meets user requirements to improve water loss characteristics and preserve cycle life characteristics.

근적외선과 전자기 구동에 의한 산화철 담지 약물구조체의 정밀 전달과 능동적 방출

송승윤(S. Y. Song),한지원(J.W. Han),김진(J. ZHEN),고광준(K. J. Ko),고성영(S. Y. Ko),박종오(J. O. Park),박석호(S. Park) 한국정밀공학회 2015 한국정밀공학회 학술발표대회 논문집 Vol.2015 No.12월

GoodO: 멀티 카메라를 활용한 자동 사진 구도 개선 시스템

송승윤(Seungyun Song),조성현(Sunghyun Cho),이승용(Seungyong Lee) 한국HCI학회 2022 한국HCI학회 학술대회 Vol.2022 No.2

사진 구도 개선은 사진 촬영 전 또는 후에 구도를 변경함으로써 사진의 미적 품질을 향상시키는 방법이다. 사진 구도 개선 방법 중 하나인 이미지 크롭핑은 사용자가 사진마다 직접 불필요한 영역을 제거하거나 비율을 변경해주어야 하는 단점이 있다. 이를 해결하고자 우리는 스마트폰으로 촬영한 사진의 구도를 자동으로 개선해주는 GoodO 시스템을 제안한다. GoodO 시스템에서는 구도 개선을 위해 두 가지 기법을 활용한다. 첫째, 트랜스포머 기반의 이미지 크롭핑 네트워크이다. 이 네트워크는 기존 크롭핑 네트워크에서 반드시 필요했던 크롭핑 영역 생성에 대한 사전 정보를 제거하고, 피사체들 간의 관계를 고려하여 관련 있는 피사체들이 함께 크롭핑 되도록 한다. 둘째, 기존 싱글 카메라 촬영 방법에서는 단 한 장의 사진을 촬영하기 때문에 촬영된 사진의 내용에 따라 구도 개선이 제한된다. 이를 개선하기 위해 멀티 카메라로 동시에 여러 화각의 사진을 촬영하여 구도 개선 가능 범위를 넓혔다. 사용자 평가를 위해 20 명의 참가자에게 GoodO 시스템을 배포하였고, 75%의 참가자가 구도 개선 결과와 사용 편의성에 만족하였다.

인체 대장암 세포주에서 방사선 유도 종양유래 단백질의 영향 및 기능 확인

송경희,정승윤,조성준,송지영 대한방사선방어학회 2016 대한방사선방어학회 학술발표회 논문요약집 Vol.2016 No.12

저선량 방사선 피폭 감응 바이오마커 발굴

정승윤,송경희,박정인,정인수,송지영 대한방사선방어학회 2021 대한방사선방어학회 학술발표회 논문요약집 Vol.2021 No.11

장요근을 대상으로 한의학적 치료를 시행한 국내외 임상연구 동향 분석

황보승윤 ( Seung-yoon Hwangbo ),김형석 ( Hyungsuk Kim ),송미연 ( Mi-yeon Song ),정원석 ( Won-seok Chung ),조재흥 ( Jae-heung Cho ) 한방재활의학과학회 2024 한방재활의학과학회지 Vol.34 No.1

Objectives The objective of this study was to investigate clinical the trends of Korean medicine treatments for iliopsoas muscle. Methods 6 Korean and foreign on-line databases were researched for articles discussing Korean medicine treatments for iliopsoas muscle. The included studies were classified according to the published years, study designs, techniques of treatment and evaluation method. Results The total number of studies selected was 12, which included 8 case reports, 2 randomized controlled trials (RCT), and 2 non-RCT. In these studies, acupuncture, pharmacopuncture, Chuna, and herbal medicine were used for treatment. Most studies used visual analogue scale as primary outcome. Conclusions Based on the results of the collected studies, we analyzed the clinical trends of Korean medicine treatments for iliopsoas muscle. The results showed that a variety of Korean medicine treatments can be applied to the iliopsoas muscle and positive effects can be confirmed. (J Korean Med Rehabil 2024;34(1):39-47)