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김종규,김명종,황성준 대한산업경영학회 2022 산업융합연구 Vol.20 No.12
This study investigates the sensitivity reflected in the accounting earnings differs according to the difference in the characteristics of accounting information such as profit and loss for the same market information. For this, market information and accounting data were analyzed for 11,462 non-financial listed companies listed on the KOSPI and KOSDAQ markets from 2012 to 2020 by using Basu's measurement of conditional conservatism and Ball and Shivakumar's measurement of conservatism. Accounting earnings sensitivity was analyzed according to the combination of information. As a result of the study, it was confirmed that both earnings and losses corporates recognize losses with delay, while losses are recognized quickly by loss corporates and delayed recognition by earnings companies. It was confirmed that more strict conservatism was applied to the losses corporates compared to the earnings corporates by delaying the recognition of earnings while the early recognition of the losses. It provides empirical data on the causality between the asymmetric timeliness and the combined effect of market information and accounting information by verifying that the losses corporates responds sensitively to market information while the earnings corporates does not react sensitively to the market information.
김종규,김근연,이권희 한국기계가공학회 2015 한국기계가공학회지 Vol.14 No.2
Car manufacturers and part manufacturers each have their own criteria with regard to strength, stiffness and NVH performance levels. Part manufacturers typically investigate such performances according to the part unit. To do this, the part manufacturer receives information from the relevant car maker. However, the information provided by the car maker is limited, making it difficult to develop a part which meets all of the design requirements specified by the car unit overall. To overcome this difficulty, the utilization of a VPG system is recommended for the designer. In this study, the durability performance of an optimized control arm as suggested in a previous study was investigated using the ETA-VPG, LS-dyna and FE/safe software packages. ETA-VPG provides several types of suspension and steering parts. In this study, a complete car is created using the library included in ETA-VPG, with the exception of the control arm. We also conducted a virtual proving ground analysis to predict the life cycle of the control arm.
조리종사자의 손 위생관리에 관한 연구 - 패스트푸드점 및 일반음식점 종사자의 비교 -
김종규,김중순,박정영 한국식품위생안전성학회 2012 한국식품위생안전성학회지 Vol.27 No.3
This study was performed to investigate hygienic behavior of food workers on the awareness of hand-washing, and the microbial load of their hands. This study focused on the comparison of fast food restaurant workers and full-service restaurant workers. A questionnaire survey and microbiological analysis were carried out for thirty fast food restaurant workers and forty full-service restaurant workers. Samples for microbiological analysis were collected through the glove-juice method from the hands of the food workers, and were analyzed for the presence of aerobic plate counts, total coliforms, fecal coliforms, Escherichia coli, Staphylococcus aureus, and Salmonella spp. Microbiological analysis was done according to the Food Code of Korea. In the survey, significant differences (p <0.05) were found between the fast food restaurant workers and full-service restaurant workers in the use of hand washing tools and method of turning off water. More full-service restaurant workers responded to wash their hands after touching face, hair, or clothes; after handling raw food materials, and more fast food restaurant workers periodically (p < 0.05). Aerobic plate counts were higher in fast food restaurant workers while total coliforms were higher in fullservice restaurant workers (p < 0.05). No remarkable difference was found between the two groups in the load of fecal coliforms, E. coli, S. aureus, and Salmonella spp. Poor hand hygiene practices were indicated by the positive results for E. coli, S. aureus, and Salmonella spp. on the hands of some food workers in both groups. The findings of this study emphasize the need for strict adherence to hand hygiene compliance among the food workers.