RISS 학술연구정보서비스

검색
다국어 입력

http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.

변환된 중국어를 복사하여 사용하시면 됩니다.

예시)
  • 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
  • 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
닫기
    인기검색어 순위 펼치기

    RISS 인기검색어

      검색결과 좁혀 보기

      선택해제
      • 좁혀본 항목 보기순서

        • 원문유무
        • 음성지원유무
        • 원문제공처
          펼치기
        • 등재정보
          펼치기
        • 학술지명
          펼치기
        • 주제분류
          펼치기
        • 발행연도
          펼치기
        • 작성언어

      오늘 본 자료

      • 오늘 본 자료가 없습니다.
      더보기
      • 무료
      • 기관 내 무료
      • 유료
      • KCI등재

        세무조정과 기업특성 변수의 관련성 연구

        권순창,김형국,채종화 한국세무회계학회 2004 세무회계연구 Vol.14 No.-

        본 연구는 세무조정과 기업특성변수간의 관련성검증을 동해 여러 가지 조세정책의 유효성 및 기업특성변수와 세무조정변수간의 체계적 관련성에 대해 검증하였다. 연구결과 첫째, 기업규모별로 세무조정변수들에 대한 차이를 검증한 분산분석에서는 영구적 차이 차감에 있어 유의한 차이가 있는 것으로 나타났으며 또한 둘째, 영구적 차이 가산에 있어 유의한 차이가 있는 것으로 나타났다. 셋째, 기업의 연구개발투자비율과 차감조정 간에는 유의한 차이가 있는 것으로 나타났다. 넷째, 기업의 이익증가율이 양(+)인 기업과 음(-)인 기업간에는 일시적 차이 가산 및 가산, 일시적 차이에 있어 차이가 있는 것으로 나타났다. 다섯째, 기영의 자본집약도를 기준으로 구분된 기업집단간에는 영구적 차이 가산금액에 있어 유의한 차이가 있는 것으로 나타났다. 따라서 기업의 세무조정과 관련된 기업특성변수는 기업규모, 부채의존도, 연구개발투자비율, 이익증가율, 자본집약도입이 검증되었다. 조세당국이 조세정책을 통해 달성하고자 의도했던 기능을 수행하는 기업의 세무조정이 실제로 다른 기업에 비해 차이가 나는가를 살펴봄으로써 조세정책의 효과가 전반적으로 달성되고 있는지를 계량적으로 판단해 볼 수 있으며 앞으로의 조세정책을 결정하는 데에도 유용하다 할 것이다.

      • 초음파 펄스에코 데이터 기반 3차원 시각화 방법론

        권정현,장홍래,성제중,안형근,장순재,송문호 한국비파괴검사학회 2003 학술대회 논문집 Vol.- No.1

        The nondestructive testing using ultrasonic pulse-echo data is an effective test methodology esperially for metal structure. Typically, the ultrasonic pulse-echo data is processed and the results are shown in A-scan, B-scan or C-scan formats. Upon viewing B-scan and C-scan data the viewer is able to identify the location of faults as well as their rough dimension. In this paper, we evaluate the applicability of various 3-D visualization methods frequently used in medical imaging, namely, surface rendering (SR), volume rendering (VR) and maximum intensity projection (MIP), for nondestructive testing purposes. Such 3-D visualization of ultrasonic pulse-echo data enables easier identification of the location and dimension of faults more accurately.

      • 잡음환경에서의 음성인식을 위한 전처리의 성능비교

        권영옥,김형순 釜山工業大學校 1995 論文集 Vol.37 No.-

        One of the ultimate purpose in speech recognition is to recognize all of the arbitrary natural-sentences spoken by arbitrary speaker under any adverse environments. We review the theoretical and experimental foundations of the method, discuss the relationship with auditory perception, and extend to combination of additive noise and convolutional noise. This paper describes that performance comparision of the preprocessing schemes are applied to speech recognition in the adverse environments. Also some experiments of speech recognition are performed for department name of twenty-two that are pronounced one times by fifty Korean adults. The results show an application of the RASTA technique to speech enhancement.

      • 미소 진폭 파형벽을 가진 유로내에서 凝縮을 수반하는 定常 2次元 超音速 流動

        權純範,金丙知,安亨濬 慶北大學校 1992 論文集 Vol.52 No.-

        The characteristic of the steady two-dimensional supersonic flow with condensation along a wavy wall of small amplitude in channel is investigated through the direct marching method of characteristics. The very complex problem that may appear where the overlapping of the same family charateristics occurs, can be satisfactorily solved by means of the modified method suggested by Zucrow. In the present study for the case of supersonic moist air flow, the dependency of location of formation and reflection of oblique shock wave generated by the wavy wall, and distributions of flow properties, on the relative humidity and temperature at the entrance of wavy wall is clarified by plots of frozen Mach number and iso-flow properties. Also, it is confirmed that the wavy wall plays an important key role in the formation of oblique shock wave, and that the effect of condensation on the flow field appears apparently.

      • 미소 진폭 파형벽을 가진 유로내에서 응축이 수반되는 초음속유동의 Prandtl-Meyer 팽창에 관한 실험적 연구

        권순범,안형준,김병지,선우은 경북대학교 산업기술연구소 1993 産業技術硏究誌 Vol.21 No.-

        The characteristics of the Prandtl-Meyer expansion of supersonic flow with condensation through a channel with a small amplitude wavy wall are investigated experimentally. In the present study, for the case of moist air flow in the type of indraft supersonic wind tunnel, the dependency of formation and reflection locations of the oblique shock wave and the distribution of flow properties are clarified by flow visualization and pressure measurement with the variation of the specific humidity and temperature at the entrance of the wavy wall and the attack angle of the wavy wall to the main stream. Also, we confirm that the wavy wall plays an important key role in the formatio of oblique shock wave, and that the effect of condensation on the flow field appears apparently.

      • KCI등재후보

        산업체에 근무하는 근로자의 일반적 특성과 외식행동과의 관련성 분석

        권순형 동아시아식생활학회 2003 동아시아식생활학회지 Vol.13 No.6

        This study was conducted to investigate the relationship between general characteristics and the eating-out behaviors of 643 male/female industrial workers. The results of the study was summarized as follows. 1. The frequency rate of eating-out was higher for male than female, college graduates than high school graduates, high income earner than low income earner, and unmarried than married(p<0.05). 2. Average cost for eating-out was higher for male than female, for high educated and high income earner than low educated person. Age, married or not, personal health conditions and BMI, however, didn't make any difference in the average cost for eating-out. 3. Reasons for eating-out was very different due to gender, age, degree of education, income rate, married or not, BMI(p<0.05) but basically eating-out was due to get together with friends or colleagues. Also, people who thought they were not in good health answered that they did not eat-out in any conditions. Overweighted people ate out more often than normal or under-weighted people. 4. The method in gathering information about eating-out was different according to the level of education and whether married or not. On the other hand, gender, age, income rate, personal health condition and BMI did not make a big difference in its method. However, most people who participated in the survey gathered information from people around them, such as friends/colleagues. 5. Taste was the most important factor in deciding the actual eating-out restaurant among the respondents and gender, age, level of education, married or not also made significant differences (p<0.05). 6. Besides personal health conditions and BMI, all the general characteristics including age made significant differences in selecting the most frequently visited restaurant . 7. Besides the personal health conditions, the transportation vehicle was different due to gender, age, level of education, income rate, married or not and BMI. As seen from the results, the eating-out behaviors mostly differed due to general characteristics. In order to searching for a new eating-out market, the general characteristics and the trend of the target customers has to be analyzed to activate the eating-out industry. In addition, the need for highly nutritional food with low calorific value has to be emphasized along with the taste.

      • 신원방우황청심원액의 심혈관계에 관한 약효

        조태순,이선미,김낙두,허인회,안형수,권광일,박석기,심상호,신대희,박대규 성균관대학교 약학연구소 1999 成均藥硏論文集 Vol.11 No.-

        Abstract-In order to investigate the pharmacological properties of New Wonbang Woohwangchungsimwon Liquid (NSCL), effects of Wonbang Woohwangchungsimwon Liquid (SCL) and NSCL were compared. In isolated rat aorta, NSCL and SCL showed the relaxation of blood vessels in maximum contractile response to phenylephrine (10^-6 M) regardless to intact endothelium or denuded rings of the rat aorta. Furthermore, the presences of the inhibitor of NO synthase and guanylate cyclase did not affect the relaxing effect of NSCL and SCL. NSCL and SCL inhibited the vascular contractions induced by acetylcholine, prostaglandin endoperoxide or peroxide in a dose-dependent manner. In conscious spontaneously hypertensive rats (SHRs), NSCL and SCL significantly decreased heart rate. NSCL and SCL, at high doses, had a negative inotropic effect that was a decrease of left ventricular developed pressure and (-dp/dt)/(+dp/dt) in the isolated perfused rat hearts, and also decreased the contractile force and heart rate in the isolated rat right atria. In excised guinea-pig papillary muscle, NSCL and SCL had no effects on parameters of action potential such as resting membrane potential, action potential amplitude, APD_90 and V_max at low doses, whereas inhibited the cardiac contractility at high doses. These results suggested that NSCL and SCL have weak cardiovascular effects with relaxation of blood vessels and decrease of heart rate, and that this effect is no significant differences between cardiovascular effects of two preparations.

      • 갱년기 여성의 호르몬 대치 요법에 대한 수용율

        이임순,장진영,이정재,이순곤,이권해,이해혁,김승형 순천향의학연구소 1997 Journal of Soonchunhyang Medical Science Vol.3 No.2

        Purpose: We have evaluated the compliance of hormone replacement therapy. Method: There are 185 climacteric women who are divided into three groups (Group I, Group II, Group III). Group I is given conjugated equine estrogen(CEE, 0.625mg, day 1-30) plus medroxyprogesterone acetate(MPA, 5mg, day 1-12). Group II is given conjugated equine estrogen (CEE, 0.625mg, day 1-30) plus medroxyprogesterone acetate (MPA, 2.5mg, day 1-30), Group III is given only conjugated equine estrogen(CEE, 0.625mg, day 1-30). Results: 1) The compliance rate of hormone replacement therapy during three months is 77.9% including each Group I : 77.7%, Group Ⅱ : 76.1%, Group Ⅲ :80.4%. 2) The compliance rate of hormone replacement therapy during six months is 60.7% including each Group Ⅰ:52.9%, Group Ⅱ: 56.4%, Group Ⅲ: 79.5%. 3) The compliance rate of hormone replacement therapy during nine months is 49.7% including each Group Ⅰ: 45.5%, Group Ⅱ:41.7%, Group Ⅲ: 64.3%. 4) The compliance rate of hormone replacement therapy during a year is 44.4% including each Group Ⅰ: 40.2%, Group Ⅱ:35.3%, Group Ⅲ: 59.5%. Conclusion : It is vital that we maximize compliance if patients are to receive the full benefits from hormone replacement therapy. We think that physicians who prescribe hormone replacement therapy for climacteric women should enough explain the purpose, risks, and side effect of treatment for maximizing compliance of hormone replacement therapy.

      연관 검색어 추천

      이 검색어로 많이 본 자료

      활용도 높은 자료

      해외이동버튼