기능성 소화불량환자에서 체감각,뇌간청각 및 시각 유발전위

한승엽,임정근,강영우 大韓消化器病學會 1997 大韓消化器病學會誌 Vol.29 No.6

관광동기와 관광지 매력속성과의 관계에 관한 연구

한승엽,박수완(Seung Youb Han and Soo Wan Par) 한국호텔외식관광경영학회 1998 호텔경영학연구 Vol.7 No.2

The purpose of this is to examine the relation between tourist motivation and attribute of attractions closely. The tourist motivationmade a practical application of the functional theory, which is one of the theories explaining an attitude and a change in attitude, and was catagorized. The three distinctive repondence cluster was composed of this tourist motivation, ans each cluster is considered to have the characteristics of many coessential tourist motivation. So we tried to make an analysis to importance of attitude of attraction which each cluster seeks after. The potential tourists, who have the utiliarian motivation, are in pursuit full of the natural attributes, but in the fewest of the cultural attributes. The potential tourists, whe have knowledge motivation, are in full of pursuit of the cultural attributes, but in the fewest pursuit of the attributes of attractions such as low price and convenient transportation.

유기성폐자원을 활용한 바이오메탄 및 수소 생산을 위한 혐기성 소화 플랜트 실증 연구

한승엽,이영훈,강석태 한국막학회 2023 한국막학회 총회 및 학술발표회 Vol.2023 No.11

보컬을 위한 영어강세 연구

한승엽 대중음악콘텐츠학회 2018 대중음악콘텐츠 Vol.2 No.2

Time budget을 이용한 餘暇活動特性에 관한 硏究

韓承燁 尙志大學校産業經營硏究所 1994 産業經營硏究 Vol.3 No.-

탄소나노튜브 중공사막을 이용한 생물 전기화학적 이산화탄소 전환 시스템 개발

한승엽,이미영,박주성,정기철,탁혜련,강석태 한국공업화학회 2018 한국공업화학회 연구논문 초록집 Vol.2018 No.1

An Analysis of 2,862 Percutaneous Renal Biopsies in Adult: A 28-Year Experience

한승엽,곽충환,진규복,성정훈,곽진호,황은아,박성배,김현철 대한신장학회 2006 춘계학술대회 초록집 Vol.25 No.1

RESURE LDMOS의 항복전압에 관한 이론적인 고찰

한승엽,정상구 대한전자공학회 1998 電子工學會論文誌, D Vol.d35 No.8

An analytical model for the surface field distribution of the RESURF (reduced surface field)LD(lateral double-diffused) MOS is presented in terms of the doping concentration, the thickness of the n epi layer, the p substrate concentration, and the epi layer length. The reuslts are used to determine the breakdown voltage due to the surface field as a function of the epi layer length. The maximum breakdown voltage of the device is found to be that of the vertical n$^{+}$n$^{[-10]}$ p$^{[-10]}$ junction. Analytical results of the breakdown voltage vs. the epi layer length agree well with the numerical simulation results using MEDICI.I.

국제회계기준 도입 후 감사환경 변화에 대한 시장참여자의 인식과 시사점

한승엽,안혜진,전규안 한국공인회계사회 2022 회계·세무와 감사 연구 Vol.64 No.4

Korea announced the IFRS adoption roadmap in 2007 and mandated all listed firms and financial companies to f ollow IFRS f rom 20 11. IFRS are k nown t o have a b road impact on m any areas o f the Korean capital market, consistent with its original purposes such as addressing the Korean Discount phenomenon via enhanced accounting transparency and restored credibility of financial reporting. Thus, the impact of IFRS adoption has long been one of major academic interests for many researchers and rigorously examined since its introduction in Korea. However, most studies have partially focused on some specific topics, often leading to inconsistent results. This study, hence, conducts a comprehensive survey on post-IFRS audit environment changes from various market participants and makes practical suggestions to achieve the initial objectives of IFRS adoption such as the improvement of the country’s accounting transparency. The survey consists of 15 questions in total; 4 questions for all five groups (i.e., firms, auditors, regulators, external information users, and academians), 6 questions for firms and auditors, and 5 questions only for auditors. The survey results show that on average, audit quality has improved to some extent, and audit fees and hours are overall in an appropriate level. The results, however, reveal significant discrepancy in perception across interested parties. With significantly increased risks, firms are suffering from generating financial information due to their limited accounting capability and also do not feel the meaningful improvement of audit quality despite greater costs arisign from both audit and non-audit services (e.g., private accountant services to assist firms’ production of financial statements). In addition, the perception is consistently observed from all the five groups that disagreements in interpretation and application of IFRS have significantly increased and, as a result, contribute to higher risks of auditing. Nevertheless, the survey results show that the formal Q&A systems run by the related authorities (e.g., Korean Accounting Standards Board, Financial Supervisory Services) are not properly functioning to address such increased uncertainty and risks in financial reporting. On the other hand, auditors are observed to have more positive perception on the post-IFRS audit environment changes; for example, strengthened internal quality control and more emphasis on research and education within accounting firms. Given the significantly increased difficulty and risk of auditing, however, the survey results imply that auditors still think current audit fees and hours are below an appropriate level and need to further increase, displaying clearly contrasting views to those of firms. In sum, the Korean firms with insufficient financial reporting capabilities seem to have a negative perception on the post-IFRS audit environment changes in that financial reporting costs have significantly increased due to the greater difficulty and risks of producing financial information despite the unclear improvement of financial reporting quality. In contrast, auditors in Korea seem to have an overall positive perception on the post-IFRS audit environment changes given the increased audit quality and accounting firms’ greater emphasis on internal research and education although audit fees are still at an insufficient level. Such opposing perceptions across interested parties, in particular between firms and auditors, indicate the objectives of IFRS adoption is still not being effectively attained as initially expected although 10 years have passed since its adoption. In that sense, we suggest some remedial measures to make IFRS better contribute to improving accounting transparency of the country. For firms, CEOs need to change their recognition on the importance of financial reporting under the IFRS system and strengthen firms’ internal accounting capability via active scouting of relevan... 우리나라가 IFRS를 도입한 후 그간 IFRS 도입 영향을 분석한 연구가 다수 진행되었다. 그러나 대부분의 연구가 특정 분야를 중심으로 부분적으로 이루어졌으며 결과도 일관되지 않은 경우가 많다. 이에 본 연구는 IFRS 도입 10년이 지난 시점에서 다양한 이해관계자를 대상으로 폭넓은 설문조사를 실시함으로써 감사 분야에 나타난 변화를 종합적으로 분석・평가하고, 이를 토대로 회계신인도 제고 등 당초의 도입 취지를 달성하기 위한 개선방안을 제시한다. 설문조사 결과 평균적으로는 IFRS 도입 후 감사품질이 개선되고, 감사시간과 감사보수도 모두 적정한 것으로 나타나나, 그룹별 인식에 상당한 편차가 존재하는 것으로 관측된다. 기업은 IFRS 도입 후 재무제표 작성 난이도와 감사위험이 증가하였으나 제한된 내부 역량으로 인해 외부자문 서비스에 대한 의존도를 증가시키는 등 어려움을 겪고 있었으며, 과도한 재무정보 생산비용(감사보수와 비감사보수)에도 불구하고 실질적인 감사품질 개선을 체감하지 못하고 있었다. 반면 감사인은 회계법인 내 품질관리와 교육・연구 기능이 강화되고 감사품질도 개선되는 등 IFRS 도입 후 감사환경 변화에 대해 보다 긍정적 인식을 지니고 있었다. 다만, IFRS 도입으로 높아진 감사난이도와 감사위험 등을 고려할 때 현재의 감사시간과 감사보수가 여전히 크게 부족한 수준이라고 답해 기업과 대조적인 인식을 보였다. 이러한 이해관계자별 인식 편차는 아직까지도 당초의IFRS 도입 취지가 적정하게 달성되지 못하고 있음을 시사한다는 점에서 본 연구는 기업에 대해서는 회계에 대한 최고경영자의 인식전환을 바탕으로 회계전문인력 확보를 통한 내부 역량 제고와 외부자문서비스 활용을 통한 회계전문성 보완을, 감사인에 대해서는 품질관리 및 교육・연구 기능에 대한 투자강화, 철저한 감사시간 관리, 감사인 간 상호존중 문화 형성 등을 주요 개선방안으로 제안한다.

Guidance Law for Agile Turn of Air-to-Air Missile During Boost Phase

한승엽,배지훈,홍성민,노희건,탁민제,윤중섭,박상혁 한국항공우주학회 2017 International Journal of Aeronautical and Space Sc Vol.18 No.4

This paper proposes the guidance laws for an agile turn of air-to-air missiles during the initial boost phase. Optimal solution for the agile turn is obtained based on the optimal control theory with a simplified missile dynamic model. Angle-of-attack command generating methods for completion of agile turn are then proposed from the optimal solution. Collision triangle condition for non-maneuvering target is reviewed and implemented for update of terminal condition for the agile turn. The performance of the proposed method is compared with an existing homing guidance law and the minimum-time optimal solution through simulations under various initial engagement scenarios. Simulation results verify that transition to homing phase after boost phase with the proposed method is more effective than direct usage of the homing guidance law.