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심윤도 尙志大學校 産業經營硏究所 1999 産業經營硏究 Vol.9 No.-
With the trend of internationalize environment, the extension of international trade and the opening of the capital market, it came to need for us tp accept the International Accounting Standards(IAS) in the field of accounting information. At the same time, the deferred tax accounting was adopted in the financial accounting standards in March, 1996, which has been used from the first opening fiscal year since the date of enforcement according to the financial accounting standards which will be amended and put in force on December 12, 1978. For example, it is prescribed that a corporation, settled accounts in December, should adopt this from the fiscal year 1999. I studied how the deferred tax accounting is interpreted by stock forward committee through cases. And the result of this study is as follows: ① When indicating the income tax effects in financial statements, it is reasonable for us to disclosure it according to the purpose of income statement and balance sheet. ② We should try to study this deferred tax accounting in order to find a way to be helpful to the state economy and to apply to the business with ease.
沈潤度 尙志大學校 1995 論文集 Vol.16 No.-
The part of Accounting Princple was rivised in April 30. 1994. This Revision substituted the statement of cash flow for the statement of change i financial position. This study has an object to research the purpose, the usefulness, and major contents of reivsed cash flow statement. Chapter one made an introductory remark. Chapter two examined the purpose and the usefulness of cash flow statement. Chapter three considered the main point of cash flow statement. Chapter four researched the reporting method of cash flow statement. Chapter five reached in the conclusion.
다수의 Flying RISs 지원 시스템에서 보안율 향상을 위한 빔포밍 알고리즘
심윤아,신승석,마진아,김지형,문상미,황인태 대한전자공학회 2023 전자공학회논문지 Vol.60 No.11
무선 신호는 무선 통신 환경의 개방성으로 인해 도청에 취약하다. 이에 본 논문에서는 물리계층 보안 성능을 높이기 위해, 높은 고도와 이동성의 특징을 갖는 UAV (Unmanned Aerial Vehicle)과 높은 효율성 및 저렴한 비용의 특징을 갖는 RIS (Reconfigurable Intelligent Surfaces)를 결합한 다수의 Flying RISs 지원 시스템을 고려한다. 먼저, Flying RIS의 적절한 위치를 결정하기 위해 DNN (Deep Neural Network) 알고리즘을 소개하고, 송신 빔포밍 벡터와 RIS 빔포밍 벡터를 최적화하기 위해 페널티 (penalty) 기반의 SCA (Successive Convex Approximation) 알고리즘과 MM (Minorization-Maximization) 알고리즘을 소개한다. 모의실험 결과 제안 기법이 기존의 기법에 비해 높은 보안 전송률을 가짐을 확인할 수 있다. Wireless signals are vulnerable to eavesdropping due to the openness of wireless communication environments. Therefore, in order to increase the security performance of the physical layer, this paper considers multiple Flying RISs-supported system that combine unmanned aerial vehicle (UAV) with high altitude and mobility characteristics and reconfigurable intelligent surfaces (RIS) with high efficiency and low cost. First, we introduce the Deep Neural Network (DNN) algorithm to determine the appropriate location of multiple Flying RISs, and the penalty-based successive convex approximation (SCA) algorithm and minorization-maximization (MM) algorithm to optimize the transmission beamforming vector and the RIS beamforming vector. As a result of the simulation, it may be confirmed that the proposed technique has a higher secrecy rate than the existing technique.