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K-IFRS 도입 이후 연결영업이익과 별도 영업이익의 상대적 가치관련성
이동하,정재원 한국산업경영학회 2017 한국산업경영학회 발표논문집 Vol.2017 No.1
The purpose of this study is to verify ① Difference in relevance of operating value between loan-loss reserve adjusted net income of consolidated financial statements and operating profit ② Difference in relevance of operating value between loan-loss reserve adjusted net income of separate financial statements and operating profit after introduction of K-IFRS duty on financial insurance enterprises listed on the stock exchange. In order to verify the purpose of this study, an enlarged and guided verification model of Ohlson(1995)’s equity valuation model was utilized. Difference in explanatory power was verified using Non-nested model of Vuong(1989) and Overlapping model. Estimation of regression model was analyzed on enterprises satisfying the sample selection standards of this study among financial insurance enterprises listed on the stock exchange from Dec 31, 2013 to 2015. The result of analysis is as follows: (1) Loan-loss reserve adjusted net income of consolidated financial statements explains enterprise value better than that operating profit. (2) Difference in relevance of operating value between loan-loss reserve adjusted net income of separate financial statements and operating profit. (1) ‘Both loan-loss reserve adjusted net income of consolidated financial statements and separate financial statements explain enterprise value better than that operating profit’ means that loan-loss reserve adjusted net income is more useful than operating profit when investors, creditors and other interest parties make decision on accounting information. (2) ‘Both loan-loss reserve adjusted net income of consolidated financial statements and separate financial statements explain enterprise value better than that operating profit’ means that International Accounting Standards Board changed accumulation standards for reserve for bad debts from ‘occurring damage cost model’ to ‘expecting damage cost model’, Korea Accounting Standards Board accepted the result and accounting system should be changed by providing rational empirical evidence starting 2018.
고해상도 항공라이다 DEM 해석을 통한 강원도 일원의산사태 예측 가능성 분석
이동하,김영섭,서용철 대한공간정보학회 2009 Spatial Information Research Vol.17 No.3
This study investigates the use of geomorphic analysis results obtained from high-resolution LiDAR-derived DEM. The results of analysis, slope angle and eigenvalue ratio (ER) were derived from the DEM for 3 landslide and 1 non-landslide occurrence area. Results of this study highlighted the importance of geomorphic analysis in characterizing landslide feature as well as the various contents in their future occurrence and activity. The relationship between the results of geomorphic analysis and landslides are well expressed in this paper. 본 연구에서는 항공라이다 측량을 통해 생성된 고해상도 DEM을 산사태 발생 가능성 예측을 위한 객관적인 판단근거로 활용하고자 하였다. 이를 위해 산사태가 발생하지 않은 1개의 사면과 3개의 산사태 발생지역에 대하여 항공레이저 측량데이터에서 얻어진 2m 간격의 DEM을 이용하여 지형해석을 수행하였다. 해석요소에는 경사면 구배와 고유치 비(eigenvalue ratio)를 이용하였으며, 발생한 산사태의 피해현황 파악을 위해 한국도로공사에서 수행한 현장조사 자료를 활용하였다. 고해상도 DEM을 이용한 산사태 발생 가능성 분석 결과, 산사태 발생이 가능한 지형의 특징적인 해석값의 밀도분포가 명확해졌으며, 이러한 밀도분포를 통해 산사태의 발생 예측 및 현재 위험도의 표현이 가능함을 알 수 있었다.
이동하,Lee, Dong-Ha 대한출판문화협회 1998 출판저널 Vol.241 No.-
최성각은 이전 작품에서의 탁월한 기법의 매력이 보이질 않고, 한창훈은 토속적 삶의 실감이 뛰어남에도 잘 만들어진 스케치북 그 이상은 아니며, 송경아의 인간과 세상에 대한 통찰의 깊이는 그리 긍정적이지 않다.
이동하,나윤균 한국산업안전학회 1998 한국안전학회지 Vol.13 No.4
This study investigated human error characteristics of the 42 fatal industrial accidents reported by staff members of Korea Industrial Safety Corporation. Various types of human error were judged to be primary contributing factors in about 74 percent of the cases. Most of human error made by involved industrial operators resulted from two types of mistakes : (1) mistake in judgement of work situation, and (2) omission in daily check. It was concluded that preparation/observance for work procedure manuals, danger predication training and enforcement/education of daily check routine would be effective. preventive tools for these types of human error attributable to fatal industrial accidents.