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A study on potential electrolysis of wastewater with pure graphene electrodes
정미화,박수진 한국공업화학회 2014 한국공업화학회 연구논문 초록집 Vol.2014 No.1
Textile wastewater includes a large variety of dyes and chemicals that make the environmental challenge for textile industry not only as liquid waste but also in its chemical composition. Conventional biological treatment is the most efficient and economic way of reducing the environmental impact of the industrial effluents containing organic pollutants, but this technique is time consuming and cannot be employed for textile effluent, as textile effluent is recalcitrant to biodegradation. On the other hand, the physical adsorption is expensive and difficult for adsorbent regeneration. Further, biological and chemical methods generate considerable quantity of sludge, which itself requires treatment. As environmental regulations become stringent, new and novel processes for efficient treatment of various kinds of wastewater at relatively low operating cost are needed. In this context, this study was pure graphene electrode analyzed the possibility of decomposing the artificial dye wastewater.
이익감소회피 이익조정 탐지를 위한 회계이익ㆍ과세소득 차이 변수의 유용성
정미화,이윤원,노현섭 한국회계정보학회 2008 회계정보연구 Vol.26 No.4
Since GAAP provides managers accounting discretion more than tax law does, they have a tendency to increase accounting earnings without influencing taxable income. Due to this type of manager's discretion, the temporary difference between accounting earnings and taxable income(book-tax difference) comes out. In general, temporary difference is mainly the result of managers' discretion to increase earnings and it can be used as a proxy for earning management. Out of temporary differences, deferred tax liability is shown when accounting earnings are greater than taxable income due to temporary difference to be added in future periods and can be used to manage earnings. This study investigates the usefulness of book-tax difference measures on detecting earnings management to avoid an earning decline and their incremental effect in addition to accrual measures. In this paper book-tax difference(BTD), temporary difference(TD), deferred tax liability(DTL), changes in net deferred tax liability(NDTL: changes in deferred tax liability minus changes in deferred tax asset), and deferred tax expense(DTE: changes in deferred tax expense via temporary difference in disclosure) are defined as proxies for earnings management. Earnings management companies are decided by the methodology used in Burgstahler and Dichev(1997). This study analyzes the usefulness of book-tax difference and accrual measures on detecting earnings management by comparing a group of earnings management companies with a control group of companies. The result shows that both accrual measures and book-tax difference measures are useful on detecting earnings management. Additional analysis of a binary logistic regression is processed to check the incremental effect of book-tax difference measures to accrual measures on detecting earnings management. Test result shows that in earnings change dimension DTL, BDT, NDTL, and DTE are significant in the order listed. 일반적으로 인정된 회계원칙은 세법에 비해 경영자가 선택가능한 회계처리의 재량을 더 많이 허용하고 있으므로 경영자는 이를 이용하여 당기 과세소득에 영향을 미치지 않고 회계이익을 증가시키는 이익조정을 하게 된다. 이 경우 회계이익과 과세소득간의 차이가 발생하며, 이러한 차이 중 일시적 차이는 이익을 상향관리하기 위한 경영자의 재량권 행사로 인해 발생되는 경향이 있어 이익조정의 대용치로 사용될 수 있다. 또한, 일시적 차이 중 이연법인세부채는 미래에 가산할 일시적 차이로 회계이익이 과세소득보다 클 때 발생하므로 이익조정의 대용치로 사용될 수 있다. 본 연구의 목적은 회계이익과 과세소득 차이 변수가 이익감소회피 보고목적의 이익조정을 탐지하는데 유용하며, 발생액 관련변수에 대해 추가적인 유용성을 갖는지 여부를 분석하는 것이다. 본 연구에서는 회계이익과 과세소득의 차이, 일시적 차이, 이연법인세부채, 순이연법인세부채의 변동(이연법인세부채 변동에서 이연법인세자산 변동을 차감한 금액), 이연법인세비용(주석에 공시되는 일시적 차이로 인한 이연법인세 변동액)을 이익조정의 대용치로 정의하였다. 분석방법은 Burgstahler and Dichev(1997)의 방법론에 따라 이익조정 여부를 판단하였다. 먼저, 회계이익과 과세소득의 차이 관련변수와 발생액 관련변수가 이익조정탐지에 유용한지 여부를 이익조정기업과 통제기업의 두 집단간 차이분석을 통하여 분석하였다. 분석결과 발생액 관련변수와 회계이익과 과세소득 차이 관련변수가 이익조정을 탐지하는데 있어 유용한 변수로 나타났다. 다음으로 이분형 로지스틱 회귀분석을 통해 회계이익과 과세소득 차이 관련변수가 발생액 관련변수에 대해 증분적인 유용성이 있는지 여부를 분석하였다. 회귀분석 결과 이익변동 변수를 사용한 분석에서는 이연법인세부채, 회계이익과 과세소득의 차이, 순이연법인세부채의 변동, 이연법인세비용의 변동 순으로 유의적이었다.
Electrochemical performance of Ag particles-decorated graphene composites
정미화,박수진 한국공업화학회 2014 한국공업화학회 연구논문 초록집 Vol.2014 No.1
In this work we identified the electrochemical performance after decorating Ag particle on graphene surface. At first, we manufactured graphene oxide using Hummers way. Then, we are producing a paper of graphene oxide by mixing potassium nitrate aqueous solution and graphene oxide. And then, we manufactured graphene through chemical reduction on that graphene oxide. That graphene film introduced Ag particle appeared high electrochemical performance than graphene. To find electrochemical performance, we manufactured half cell of graphene decorating Ag particle which we made and conducted electrochemical performance test such as charge-discharge test, cyclic voltammetry and specific capacitance. As a result, we could find the superiority over twice on electrochemical performance when we decorate Ag particle not graphene.
Electrolysis characteristics system of graphene/TiO2 ectrodestreatment of dye wastewater
정미화,박수진 한국공업화학회 2015 한국공업화학회 연구논문 초록집 Vol.2015 No.0
Coagulation and flocculation are traditional methods for the treatment of polluted water. Electrolysis presents a robust novel and innovative alternative in which a sacrificial metal anode doses water electrochemically. This has the major advantage of providing active cations required for coagulation, without increasing the salinity of the water. However, diluted textile effluent was Recalcitrant material. For this reason, The degradation of diluted textile effluent was studied by electrochemical technique. In this study graphene/TiO2 electrode analyzed the possibility of decomposing the artificial dye wastewater.