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      • 금융보험업의 당기순이익과 대손 준비금조정후이익의 기업가치 관련성

        박기수,정재원 한국산업경영학회 2017 한국산업경영학회 발표논문집 Vol.2017 No.1

        This study is intended to empirically verify the relative corporate value relevance between the profits for accounting(net income) and the profits for supervision (loan loss reserve adjusted income) and to verify whether the corporate value relevance gets different or not depending on the types of reporting on the loan loss reserve adjusted income while comparing mutually after dividing the corporate value relevance of the net income and the loan loss reserve adjusted income into the corporate value relevances in the consolidated and separate financial statements. The major verified results are as follows: First, in case of using the information on the consolidated and separate financial statements, it was found that the corporate value relevance with the loan loss reserve adjusted income is higher than that with the net income. Second, it was found that there is no difference between the corporate values in the consolidated and separate financial statements in case of using the information on the net income and the loan loss reserve adjusted income. Third, in case of using the information on the consolidated and separate financial statements, it was found that the corporate value relevance of the company reporting by entering the loan loss reserve adjusted income in the income statement than the company reporting by entering it into a note. Fourth, in case of a financial holding company, it was found that the corporate value relevance with the accounting information on the Financial Holding Company is higher than that on the major companies. The implications of the results from this Study are as follows: First, as the study results that the corporate value relevance with the loan loss reserve adjusted income is higher than that with the net income in both of the consolidated and separate financial statements, it is implicated that the loan loss reserve adjusted income is more useful than the net income when making a decision by using the accounting information of investors, creditors and other stakeholder, etc. Second, with the empirical evidence that there is a difference between the corporate value relevance between the posting of the loan loss reserve adjusted income in the Income Statement and the posting of that in a note in a Financial Statement in both cases of the consolidated and separate financial statements, it is implicated that the position of the information user must be considered enough when new accounting standards are introduced.

      • KCI등재

        PSD를 이용한 광학적 자동 촛점장치

        박기수 한국광학회 1993 한국광학회지 Vol.4 No.2

        PSD(Position Sensitive Detector)를 위치센서로 사용하여 광학적 자동촛점 장치를 구성하여 그 특성을 조사하였다. 본 연구는 광 리소그라피 장비인 KrF 엑사이머 레이저 스템퍼를 모델로 개발 하였다. 광원으로 780nm인 반도체 레이저를 사용하였으며, 시준기, 반사경, 렌즈 등을 사용한 광학계를 구성하여 위치신호(position error signal)를 측정 하였으며, 분해능은 $0.03{\mu}m$이었다. An optical autofocus system for a DUV KrF excimer laser wafer stepper was developed by using the PSD (Position Sensitive Detector) as the position sensor. The laser beam was incident on the surface of wafer and the reflected beam was magnified optically by a lens. And the beam was directed onto the surface of PSD by a mirror system. The spatial resolution of the autofocus system was found to be $0.03{\mu}m$.

      • KCI등재

        The effect of Korean Red Ginseng on full-thickness skin wound healing in rats

        박기수,박대환 고려인삼학회 2019 Journal of Ginseng Research Vol.43 No.2

        Background: Panax ginseng is regarded as one of the best compounds for promoting health, and it has been used traditionally as a medicinal herb. Recently, Korean Red Ginseng (RG) has been shown to protect skin from aging and wrinkling; it can also relieve atopic dermatitis and allergy symptoms. This study aimed to evaluate RG’s effects on the regeneration of the full-thickness skin wounds in rat. Methods: Full-thickness skin wounds were generated in rats, and then RG was administered either orally or topically. The wound-healing effects of RG were investigated by assessing wound size, mRNA expression patterns of genes related to wound healing, histological staining, and measurements of lipid, moisture, and elasticity in skin tissues. Results: The wound size was smaller, and tissue regeneration rate was faster in the RG-treated group than that in the control group on days 15 and 20 after initiating treatment. On postoperative day 20, skin lipid and moisture content had increased significantly in the RG-treated group. Significant increases in the gene expression levels of transforming growth factor-b1 and vascular endothelial growth factor were found in the RG group during the early stages of wound healing. Matrix metalloproteinase-1 and matrix metalloproteinase-9 showed significant increases in gene expression levels on day 20. Conclusion: The results suggested that RG may promote healing of full-thickness skin wounds in rats. They also provided basic insights into the effects of RG on skin regeneration, supporting its use as a dressing material for wound treatment and its development as a functional food.

      • KCI등재

        응집제에 따른 합성섬유 여재를 충진한 고속필터의 여과특성에 관한 연구

        박기수,김영철 대한상하수도학회 2017 상하수도학회지 Vol.31 No.2

        In this paper, the performance of a synthetic fiber filter aimed at high-speed operation and dosed with different coagulants or filter aids was investigated. Without a coagulant, the filter efficiency was about 62% which was greatly enhanced when three types of coagulants namely PAC, Alum, and FeCl3 were used. Among the coagulants tested, PAC was the most effective, giving 91% filter efficiency, followed by Alum with 90%, and FeCl3 with 78%. PAC worked effectively at a very small range of dose, but Alum was relatively effective in a wide range of concentration. Compared with PAC and Alum, FeCl3 provided more or less contant efficiency regardless of its dose but gave the poorest filter efficiency. Moreover, as the inflow turbidity increased, headloss increased and the efficiency decreased at any dose and type of coagulant. The headloss recorded in this particular synthetic fiber filter is not significant as compared to that observed in typical granular filters. The recovery of solids estimated after filter cleaning was about 80% for both PAC and Alum, but poorer at 72% in the case of FeCl3 due to the heavy and large floc characteristics. The recurrence of filter efficiency verified through repetitive filter runs was found to be satisfactory.

      • 금박막의 전기저항특성

        박기수,정기형 대한전자공학회 1971 전자공학회지 Vol.8 No.2

        금박막의 저항을 두께와 온도(300。∼420。k)의 함수로써 측정하였다. 본논문에서는 상기의 측정결과를 Sondheimer와 Neugebauer가 제시한 이론에 따라 해석하였으며 금박막의 두께가 약 45Å일때 저항온도계수가 영이 되며 그 임계두께가 약 60Å됨을 밝혔다. The resistances of gold thin film are measured as a function of thickness and temperature(300$^{\circ}$k~420$^{\circ}$k). In this paper, the experimental results are analysed using the theory which had been proposed by Sondheimer and Neugebauer and it is shown that the temperature coefficient of resistance of gold thin film become meatily zero at the value of thickness of about 45$\AA$ and its critical thickness is about 60$\AA$.

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