한ㆍ중 회계기준의 차이가 회계정보이용자의 의사결정에 미치는 영향

홍정화,황재복 대한경영학회 2003 大韓經營學會誌 Vol.16 No.7

Since the 1992 memorandum of Korea and China, Korea investment toward China has been greatly increasing and due to the economic, politic and culture interchange, numbers of Korean companies have been struggling with the difference of financial accounting standard system. This study is dealing with developing processing of two countries financial accounting standards, main differences and through actual comparison of two countries financial statement. Also, this case has been effectively done with the comparison of the actual financial statement users loan manager of bank and investment counselor of security corporation. Main results of this study is as follows; First, regarding the loan managers of banks, Koreans are more positive and better on reliability about the confirmed loan out and financial statement. Secondly, Korean investment counselors from security corporation are more positive and superior on investment decision making reliability than China. Thirdly, the most considerable factor that loan manager and investment counselor have are companies financial statement reliability. This is because accounting information users are evaluating reliability and loan managers are evaluating balance sheet & statement of income and investment counselors are considering the most about balance sheet and statement of appropriations of retained earnings. This study bas a purpose to understand Chinese financial accounting standards in China to Korean accountants by comparing both Korean financial accounting standards and Chinese financial accounting standards and moreover, to contribute to understand how Chinese financial accounting standards works and keep up. According to that reasons, this research carefully indicates following expectation. First, with expectation of research, we can assume that Chinas rapid development of her economy in accounting prospective and also, the difference between Koreans and Chinese accounting system by logical comparison and actual examples. Secondly, with expectation of actual job process, it is expected that more understanding between both countries financial accounting standards will rise.

두피에 발생한 악성림프종 1례

정화영,송홍석,정강호 啓明大學校 醫科大學 1993 계명의대학술지 Vol.12 No.3

A case of primary non-Hodgkin's lymphoma of scalp is presented. The patient is 16-year-old male who has develped 10×15cm huse scalp tumor on left frontal head with both cervical lymph node enlagement. The CT presentation of slightly isodense soft tissue mass lesion without rim enhancement on left scalp was found. Magnetic resonance imaging of head showed that tumors invaded outer table of the skull focally. There were no other extra cutaneous manifestations. Biopsy of tumor revealed diffuse poorly differentiated lymphocytic type of malignant lymphoma. The patient was treated with six cycles of COPBLAM-V chemotherapy that resulted in complete remission. Four months after the completion of chemotherapy, the left preauricular lymph node was enlarged. Biopsy revealed same pathology with that of scalp. Again he obtained a complete response with combination chemotherapy.

Bacillus subtilis SS103으로 제조한 된장의 품질 특성 및 Angiotensin 전환효소 저해 활성

홍지수,박정륭,전정례,차명화,김진,김정희 동아시아식생활학회 2004 동아시아식생활학회지 Vol.14 No.4

Three different doengjang(fermented soybean paste) were prepared by using B. subtilis SS103 with high angiotensin converting enzyme(ACE) inhibitory activity, Asp. oryzae and mixed culture of two organisms, respectively. Quality characteristics and the inhibitory activity were compared. β-Amylase activity rapidly increased during 30 days of fermentation, but lower activity was found in doenjang prepared with B. subtilis. However, α-Galactosidase activity decreased for 15 days of fermentation and little activity was observed after that fermentation period. Protease production tended to increase during the fermentation. High protease activity was found only in doengjang prepared with Asp. oryzae, but the doengjang prepared with B. subtilis SS103 showed very low activity. Total isoflavone content at 90 day fermentation was the highest in doengjang prepared with mixture of Asp. oryzae and B. subtilis. ACE inhibitory activity increased during the fermentation period. The highest activity was found in doengjang made with mixture of Asp. oryzae and B. subtilis. Sensory evaluation on doengjang itself and its soup indicated that doengjang made with mixture of Asp. oryzae and B. subtilis showed higher acceptability on taste, flavor and color than those prepared with only Asp. oryzae or B. subtilis, respectively.

적응관측기를 이용한 SPMSM의 속도 및 위치 센서리스 제어

정택기,이정철,이홍균,정동화 국립7개대학공동논문집간행위원회 2003 공업기술연구 Vol.3 No.-

This paper is proposed to position and speed control of a surface permanent magnet synchronous motor(SPMSM) drive without mechanical sensor. An adaptive state observer is used for the mechanical state estimation of the motor. The observer is developed based on a nonlinear model of the SPMSM, that employs a d-q rotating reference frame attached to the rotor. A adaptive observer is implemented to compute the speed and position feedback signal. The validity of the proposed sensorless scheme is confirmed by various response characteristics.

Multinational Lodging Firms’ Foreign Market Development Strategy

Hong,Jung-Hwa 한국문화관광학회 2009 문화관광연구 Vol.11 No.2

The purpose of this study is to investigate the determinants which influence the development strategy of multinational lodging firm. Once identified, an attempt was made to determine if there was any relationship which existed between these factors and development strategy choices. This effort was initially influenced by the transaction cost analysis(TCA) which insists firm chooses development strategy which minimize the all costs associated with its integration. Certain unique characteristics of multinational hotel business have been considered when selecting the variables for the empirical research. The empirical framework with eight variables was established and 130 multinational hotel developments were included in the sample and ordered logit model was used to analyzed the sample. The findings from the research included eight hypotheses that explain the relationships among the influential factors and development strategies in the multinational hotels. Although numerous factors appear to influence a company’s particular choice of development strategy in a given situation, uncertainty factors show the most significance.

학교 주5일제에 관한 학생과 교사의 의식 분석

홍광식,최영자,이연화,정정임,장남덕 한국초등교육학회 2002 초등교육연구 Vol.15 No.1

본 연구는 학교 주5일제에 관한 학생과 교사의 의식을 조사분석하여 학교 주5일제 실시에 대응하고자 하였다. 조사 대상자는 초·중·고 학생 1558명과 교사 1077명이었다. 연구결과, 학생들은 현재 학교생활에서 공부하는 즐거움을 알지 못하고 친구들과의 교제에서 즐거움을 찾고 있는 것으로 나타났다. 학교 주5일제 관해서는 학생과 교사 대부분이 찬성하고 있으며, 찬성 이유는 여유있는 하루, 가족과 접촉시간을 갖고 취미활동을 하며 친구와 놀 수 있기 때문이라고 하였다. 교사들은 학교 주5일제로 인한 수업시수의 문제를 감축해도 상관이 없다는 반응이 많았고, 현재의 수업시수를 확보해야 한다는 의견은 적었다. 학생과 교사 대부분은 학교 주5일제는 학생들이 다양한 체험을 할 수 있는 기회를 제공하는 체제로 인식, 긍정적인 반응을 보였다. The purpose of this study is twofold: (ⅰ) to analyze students and teachers' consciousness on the proposed Five-day-work-week School System(FSS) plan; and (ⅱ) to propose a desirable direction of school management including curriculum compatible with the (FSS) plan. This study developed as follows. For the theoretical background of this study, previous research was reviewed. For the items of the questionnaire, the Japanese Ministry of Education Survey on the FSS at school was referred to. The Subjects sampled were 1558 students and 1077 teachers, The data collected from the at elementary, secondary and high school of students and teachers were statistically analyzed by using the SPSS WIN 7.5. The following are the results of the survey. First, in order to adopt the FSS plan, schools have to develop new programs connecting home and school. It is required that school develop special programs that the local community can participate in and cooperate with. Second, most of the respondents support the FSS plan because students can have more chances to be with their family, to become familiar with nature, and to attend various activities sponsored by the local organizations. Third, to argue that it is desirable to adopt the FSS plan even though school has to reduce the minimum class hours. The reason they are against the no-school-on-saturday plan is that there are many families who cannot take care of their children on Saturdays; thus, special programs for them should be prepared before the plan is put into practice. It is also required that we develop various sports or culture events for young adolescents and make up more organizations for youth. We should have school or community facilities open to young adolescents and children whose parents are unavailable to care for them. The latter should have an easy access to those facilities. From these observations, we can conclude that it is imminent to develop various programs before we put the FSS plan into practice. Schools should cooperate fully with homes and the community.

수술실 손 소독제의 종류에 따른 균주 수의 변화

홍성윤,김정민,김소영,이수정,오은실,양서인,김화실,김남초 병원간호사회 2006 임상간호연구 Vol.11 No.2

Purpose: The present study purposed to compare the hand washing effect of 7.5% powidone-iodine, which is used in the operation room of C university hospital in Seoul, with that of Ethyl alcohol-CHG mixture recommended by the US Association of Operating Room Nurses (2002) and to adopt a more effective hand disinfectant. Method: In a quasi-experimental design, 48 medical staff who participated in operations during the period from November 2004 to February 2005 had hand washing using the two kinds of hand disinfectants: 7.5% povidone-iodine and the ethyl alcohol-CHG mixture. Their palms were swabbed and cultured just after hand washing and again after taking dff sterile gloves after the operation. The number of colonies from the two occasions were counted and compared. Result: The number of general bacillus increased significantly in the group using 7.5% povidone-iodine compared to that in the group using the ethyl alcohol-CHG mixture. The number of general bacillus increased signficantly in doctors compared to that in nurses. The factors affecting the increase of the number of general bacillus were disinfectants and medical personnel. The number of general bacillus was expected to increase 9.41 times with 7.5% povidone-iodine than with the ethyl alcohol-CHG mixture and 14.87 times in doctors than in nurses. Conclusion: This study shows that the ethyl alcogol-CHG mixture has a stronger hand disinfection effect than 7.5% povidone iodine. Thus we need to change the hand disinfectant used in operating rooms as soon as possible in order to minimize the infection of wounds resulting from operations.

컨버터로 제어되는 유도전동기 드라이브 시스템의 손실 모델링

정동화,이정철,박기태,이홍균 순천대학교 1999 순천대학교 자연과학논문집 Vol.18 No.2

An accurate loss model of induction motor drive controlled by the converter is proposed. Steady state fundamental and hamonics loss characteristics, besides the dynamics of the machine are analyzed and incorporated in the model, resulting in a new synchronous frame dynamics d-q equivalent circuit. The converter system has been modeled accurately for condition and switching losses.

유도전동기의 고성능 제어를 위한 퍼지-뉴로 제어기

정동화,이정철,이홍균 국립7개대학공동논문집간행위원회 2004 공업기술연구 Vol.4 No.-

This paper proposes a fuzzy neural network controller based on the vector controlled induction motor drive system. The hybrid combination of fuzzy control and neural network will produce a powerful representation flexibility and numerical processing capability. Also, this paper is proposed estimation and control of speed of induction motor using ANN Controller. The back propagation neural network technique is used to provide a real time adaptive estimation of the motor speed. The error between the desired state variable and the actual one is back-propagated to adjust the rotor speed, so that the actual state variable will coincide with the desired one. The back propagation mechanism is easy to derive and the estimated speed tracks precisely the actual motor speed. This paper is proposed the theoretical analysis as well as the simulation results to verify the effectiveness of the new method.

HAI를 이용한 IPMSM의 속도 추정 및 제어

정동화,이정철,이홍균 국립7개대학공동논문집간행위원회 2004 공업기술연구 Vol.4 No.-

This paper presents hybrid artificial intelligent(HAI) controller based on the vector controlled IPMSM drive system. And it is based on artificial technologies that adaptive neural network fuzzy(A-NNF) is to speed control and artificial neural network(ANN) is to speed estimation. The salient feature of this technique is the HAI controller. The hybrid action tolerates any inaccuracies in the fuzzy logic assignment rules or in the neural network stationary weights. Speed estimators using feedforward multilayer and artificial neural network(ANN) are compared. The back-propagation algorithm is easy to derived the estimated speed tracks precisely the actual motor speed. This paper presents the theoretical analysis as well as the simulation results to verify the effectiveness of the new hybrid intelligent control