스마트 컨트랙트 개발자의 주요 실수 패턴, 이로 인한 보안 문제

황성재 한국정보처리학회 2022 한국정보처리학회 학술대회논문집 Vol.29 No.2

경영자교체시점의 건설산업의 Big Bath 사례연구 - 대우건설 회계처리를 중심으로

황성재,최유원,문상혁 단국대학교 미래산업연구소 2020 산업연구 Vol.44 No.2

This study is a case study of Big Bath which focuses on the accounting features of a specific industry group such as Daewoo Engineering & Construction(Daewoo E & C). The results of this study are summarized as follows. The first. As a result of repeatedly changing the history of change of CEO of Daewoo E & C and change of ‘gross profit by fiscal year’ by Big 5 construction company, ‘change in operating profit and loss’ and ‘fluctuation in net income and loss’, we were able to confirm that we implemented Big Bath in 2010 and 2013, 2016. Second. As a result of checking the financial statements of Daewoo E & C during Big Bath, we confirmed that the cost of goods sold and the amount of bad debt expenses fluctuated significantly in 2010, 2013 and 2016. As a result, Daewoo E & C raised the cost of goods sold and bad debt expenses by adjusting items such as ‘estimated total contract cost’, ‘construction loss allowance’. We can see that Big Bath, which reduces profits in 2010, 2013 and 2016, when CEOs are replaced. 건설업의 경우 ‘진행률 기준’이라는 특수한 회계적 특징을 가지고 있다. 이러한 진행률 기준은 해당 기준을 적용하는 과정에서 특정 계정과목들을 중심으로 최고 경영자의 재량적 의사결정이 개입될 가능성이 크다. 이에 본 연구는 2007년부터 2017년까지 대우건설을 위시한 국내 5대 건설사(Big5)들을 대상으로 최고경영자가 교체되는 시점에서의 Big Bath 현상을 살펴보았다. 그 결과, 대우건설이 ‘추정 총계약원가’ 및 ‘공사손실충당부채‘(미청구공사대손충당금), ’미청구공사‘의 항목을 조정하여 매출원가 및 대손상각비를 높임으로써, 최고경영자가 교체되는 2010년과 2013년, 2016년에 이익을 크게 감소시키는 Big Bath를 시행하였음을 확인하였다. 본 연구는 건설업을 영위하는 기업인 대우건설이라는 특정 기업을 대상으로 최고경영자 교체시점에서의 Big Bath 현상과 그 과정에서 나타나는 특정 계정과목들의 특징들을 살펴보았다는 점에서 선행연구와의 차별성을 찾을 수 있다. 아울러 본 연구의 결과는 이익조정의 문제점이 지속적으로 야기되는 건설업에 있어 투자를 고려하고 있는 투자자뿐만 아니라 향후 건설업의 회계투명성 제고를 위한 규제당국의 제도적 보완책 마련에도 도움을 줄 수 있다는 데 공헌점을 가진다.

제7차 교육과정에 입각한 초등학교 교실 공간 구성에 관한 연구

황성재,김종인 대한건축학회 2000 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.20 No.2

Economic growth of Korea, after the 1960th, was tremendous and extremely rapid without the accumulation of technology. Our education had been developed under control of the government and so fast too. but they bore many problems because of the need of duality. Every school was built by the Official Plan and they made our environment in the same vision and educational surroundings. The change was needed in our education and the government made the 7th Educational Curriculum which was the very effort for the solution of educational problem. This study is the preparation of the new facilities for the new curriculum in the specific space and plan.

한국 고령자의 일상생활 중 다양한 높이에서의 STS(sit-to-stand) 시 관절운동 특성 및 근길이 변화 분석

황성재,손종상,김정윤,김현동,임도형,김영호,Hwang, S.J.,Son, J.S.,Kim, J.Y.,Kim, H.D.,Lim, D.H.,Kim, Y.H. 대한의용생체공학회 2008 의공학회지 Vol.29 No.6

Sit to stand(STS) movement is one of the most common activity in daily life. In addition, Korean traditionally stand up from various sitting heights in one's daily life compared to other foreigners. As Korea enter rapidly to the aging society, needs of the elderly's independent life are increasing. Therefore the importance of research about the analysis of elderly's activity in daily life is rapidly increasing. In this study, we analyzed joint movements and changes of muscle length during STS(sit-to-stand) at various sitting heights(table seat, bath seat, bottom) in the Korean elderly's daily life by using the motion analysis and musculoskeletal modeling. Ten Korean elderly and young were participated in this experiment. Three heights of sitting posture which could represent typical sitting in Korean daily life were chosen as table seat(42cm), bath seat(21cm) and bottom(0cm). As the results, the elderly showed both smaller knee/hip flexion and larger trunk flexion relatively in comparison to the young during table seat STS. The elderly also showed larger dorsiflexion and smaller ROM of knee, hip, trunk compared to the young during bath seat STS. Additionally, the elderly showed larger plantarflexion, hip flexion, smaller knee flexion and trunk flexion during the first half of bottom STS and larger knee flexion, hip flexion and trunk flexion during the second half of bottom STS. In addition, we could know contraction and relaxation characters of major muscles in lower limb during various STS through the analysis of changes in muscle length by musculoskeltal modeling.

콘크리트 포장의 두께, 휨강도, 평탄성 그리고 압축강도가 콘크리트 포장의 수명에 미치는 영향 분석

황성재 慶熙大學校 大學院 2010 高凰論集 Vol.46 No.-

This research was conducted to investigate the effects of concrete thickness, flexural strength, surface smoothness and compressive strength. The factors were analyzed using AASHTO equations to evaluate how much those affect the concrete pavement performance. The analysis results showed that concrete thickness, flexural strength, surface smoothness and compressive strength affected significantly the concrete pavement performance and the sensitive ratio among the concrete thickness, flexural strength, surface smoothness and compressive strength was 12 : 6 : 3 : 2. 본 연구는 콘크리트 포장의 수명에 미치는 여러 가지 인자들 중에서 AASHTO 피로 파손 공 식으로 분석 할 수 있는 콘크리트 포장의 두께, 휨강도, 평탄성, 압축강도에 대해 콘크리트 포 장의 각 인자가 콘크리트 포장의 공용성 즉, 각 인자들의 손실이 콘크리트 포장의 설계 수명에 어떠한 영향을 미치는지 분석 하였다. 분석에 의하면 콘크리트 포장의 두께, 휨강도, 평탄생, 압 축강도는 콘크리트 포장의 수명에 지대한 영향을 미치며 각 인자의 초기 손실이 콘크리트 수명 에 미치는 민감도는 두께 : 휨강도 : 평탄성 : 압축강도 = 12 : 6 : 3 : 2로 나타났다.

Treadmill 보행과 평지보행에 대한 지면반발력 및 에너지소모도 비교

황성재,김영호 한국정밀공학회 2003 한국정밀공학회 학술발표대회 논문집 Vol.2003 No.10월

보행 장애인을 위한 능동형 보행훈련 시스템 개발 및 평가

황성재,태기식,강성재,김정윤,황선홍,김한일,박시운,김영호,Hwang, S.J.,Tae, K.S.,Kang, S.J.,Kim, J.Y.,Hwang, S.H.,Kim, H.I.,Park, S.W.,Kim, Y.H. 대한의용생체공학회 2007 의공학회지 Vol.28 No.2

Modem concepts of gait rehabilitation after stroke favor a task-specific repetitive approach. In practice, the required physical effort of the therapists limits the realization of this approach. Therefore, a mechanized gait trainer enabling nonambulatory patients to have the repetitive practice of a gait-like movement without overstraining therapists was constructed. In this study, we developed an active gait training system for patients with gait disorder. This system provides joint movements to patients who cannot carry out an independent gait. It provides a normal stance-swing ratio of 60:40 using an eccentric configuration of two gears. Joint motions of the knee and the ankle were evaluated with using the 3D motion analysis system and compared with the results from the multi-body dynamics simulation. In addition, clinical investigations were also performed for low stroke patients during the 6-week gait training. Results from the dynamics simulation showed that joint movements of the knee and the ankle were affected by the gear size, the step length and the length of the foot plate, except the radius of curvature of the foot guide plate. Also, the 6-week gait training revealed relevant improvements of the gait ability in all low subjects. Functional ambulation category levels of subjects after training were 2 in three patients and 1 in a patient. The developed active gait trainer seems feasible as an adjunctive tool in gait rehabilitation after stroke.

콘크리트 포장의 공용성 기반 지불규정 적용을 위한 콘크리트 휨강도 및 표면 평탄성에 관한 분석

황성재,김성민,이석근 한국도로학회 2009 한국도로학회논문집 Vol.11 No.4

This study was conducted to investigate the effects of concrete flexural strength and surface smoothness, which were pay factors of concrete pavements, on pavement performance, and to develop the methodologies to determine the proper allowable ranges according to the magnitudes of those pay factors. The concrete flexural strength was analyzed using the AASHTO, power, and linear fatigue failure models, and the surface smoothness was analyzed for the roughness indices of PSI, IRI, and PrI using the AASHTO model. The analysis results showed that the allowable range of the flexural strength should be determined using the rate between the deficiency and strength, and the penalty should be linearly proportional to the strength deficiency rate because the linear relationship between the strength deficiency rate and the reduction in pavement life was observed. As the initial surface smoothness became better, the smoothness deficiency rate should be larger. The penalty due to the surface smoothness deficiency should also be linearly proportional to the smoothness deficiency rate. 본 연구는 콘크리트 포장의 지불규정 인자 중 콘크리트 휨강도와 표면 평탄성이 콘크리트 포장 공용성에 미치는 영향에 대하여 분석하고, 이러한 인자에 대한 지불규정을 적용할 때 인자의 크기에 따른 적절한 허용범위를 결정하는 근거를 마련하기 위하여 수행되었다. 콘크리트의 휨강도에 대하여 AASHTO, 지수형, 선형 피로파손 공식 등의 공용성 모델을 이용하여 분석을 수행하였으며, 콘크리트 포장의 표면 평탄성에 대해서는 PSI, IRI, PrI 등의 평탄성 지수와 AASHTO 피로파손 공식을 사용하여 분석을 수행하였다. 연구 결과, 휨강도의 허용 기준은 휨강도 손실률(손실량/휨강도)을 기준으로 하여야 하며, 휨강도 손실률이 증가할수록 설계수명이 선형으로 감소하기 때문에 이에 적절하게 공사비를 차감 지급해야 하는 것을 알 수 있었다. 표면 평탄성은 초기 평탄성이 우수할수록 평탄성 지수의 손실률을 크게 허용해야 하며, 휨강도와 같이 평탄성 지수 손실률과 포장 수명 감소가 선형으로 비례하므로 공사비 차등 적용도 이에 적절하게 하여야 한다는 것을 알 수 있었다.

비용에서 Bcl-xL과 Bax의 발현

황성재,윤희로,조진희,방충일,강준명,박재우,강민곤 대한이비인후과학회 2002 대한이비인후과학회지 두경부외과학 Vol.45 No.12

Background and Objectives:The etiology and the pathophysiology of nasal polyps are still not definitely known and recently, it is suggested that inflammatory responses involving eosinophils may play a major role. The proces of the infiltration of eosinophils in tissues is explained by the increase of the movement of eosinophils to the inflammatory area and the delay of apoptosis which expressed their anti-apoptotic Bcl-xL genes and pro-apoptotic Bax genes when put in a delayed apoptotic condition. The purpose of this study is to investigate Bcl-xL and Bax expresions of eosinophils in nasal polyps and how allergic rhinitis afect their expressions. Materials and Method:Nasal polyps were obtained from patients with chronic paranasal sinusitis (30 cases) and nasal polyps were divided into two groups, one obtained from the patient with allergic rhinitis (15 cases) and the other obtained from the patient without allergic rhinitis (15 cases). The normal control group consisted of 5 cases of normal nasal mucosa in the inferior turbinate. The imunohistochemical stain was used to detect eosinophils and the cels expressing Bcl-xL and Bax. Results:In nasal polyps, a significant statistical corelation betwen eosinophil numbers and Bcl-xL positive cell numbers was detected. But there was no corelation betwen them in the normal control. The Bax positive cell numbers had a corelation to eosinophil numbers in both the normal control and nasal polyps. And allergic rhinitis did not affect the expression of Bcl-xLin nasal polyps. Conclusion:The authors propose that in eosinophils of nasal polyps, Bcl-xL plays an important role in delayed apoptosis and allergic rhinitis has no efect on the expresion of Bcl-xL and Bax. (Korean J Otolaryngol 2002 ;45 :1152-6)

마비 환자의 정상적 보행을 위한 능동형 단하지 보조기 개발

황성재,김정윤,황선홍,박선우,이진복,김영호,Hwang, Sung-Jae,Kim, Jung-Yoon,Hwang, Seon-Hong,Park, Sun-Woo,Yi, Jin-Bock,Kim, Young-Ho 대한인간공학회 2007 大韓人間工學會誌 Vol.26 No.2

In this study, we developed an active ankle-foot orthosis(AAFO) which can control dorsi/ plantar flexion of the ankle joint to prevent foot drop and toe drag during walking. 3D gait analyses were performed on five healthy subjects under three different gait conditions: the normal gait without AFO, the SAFO gait with the conventional plastic AFO, and the AAFO gait with the developed AFO. As a result, the developed AAFO preeminently induced the normal gait compared to the SAFO. Additionally, AAFO prevented foot drop by proper plantarflexion during loading response and provided enough plantarflexion moment as a driving force to walk forward by sufficient push-off during pre-swing. AAFO also could prevent toe drag by proper dorsiflexion during swing phase. These results indicate that the developed AAFO may have more clinical benefits to treat foot drop and toe drag, compared to conventional AFOs, and also may be useful in patients with other orthotic devices.