• 경영과정보연구
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• 제12권
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• pp.137-160
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• 2003

The association between accounting earnings and the stock price of an entity is the subject that has been most heavily researched during the past 25 years in accounting literature. Researcher's common finding is that there are positive relationships between accounting earnings and stock prices. However, the explanatory power of accounting earnings which was measured by $R^2$ of regression functions used was rather low. To be connected with these low results, The prior studies propose that there will be additional information, errors in variables. This study investigates empirically determinants of earnings response coefficients(ERCs), which measure the correlation between earnings and stock prices, using earnings level / change, as the dependent variable in the return/earnings regression. Specifically, the thesis tests whether the factors such as earnings persistence, growth, systematic risk, image, information asymmetry and firm size. specially, the determinable variables of ERC are explained in detail. The image / information asymmetry variables are selected to be connected with additional information stand point, The debt / growth variables are selected to be connected with errors in variables. In this study, The sample of firms, listed in Korean Stock Exchange was drawn from the KIS-DATA and was required to meet the following criteria: (1) Annual accounting earnings were available over the 1986-1999 period on the KIS-FAS to allow computation of variables parameter; (2) sufficient return data for estimation of market model parameters were available on the KIS-SMAT month returns: (3) each firm had a fiscal year ending in December throughout the study period. Implementation of these criteria yielded a sample of 1,141 firm-year observation over the 10-year(1990-1999) period. A conventional regression specification would use stock returns(abnormal returns) as a dependent variable and accounting earnings(unexpected earnings) changes interacted with other factors as independent variables. In this study, I examined the relation between other factors and the RRC by using reverse regression. For an empirical test, eight hypotheses(including six lower-hypotheses) were tested. The results of the performed empirical analysis can be summarized as follows; The first, The relationship between persistence of earnings and ERC have significance of each by itself, this result accord with one of the prior studies. The second, The relationship between growth and ERC have not significance. The third, The relationship between image and ERC have significance of each by itself, but a forecast code doesn't present. This fact shows that image cost does not effect on market management share, is used to prevent market occupancy decrease. The fourth, The relationship between information asymmetry variable and ERC have significance of each by. The fifth, The relationship between systematic risk$(\beta)$ and ERC have not significance. The sixth, The relationship between debt ratio and ERC have significance of each by itself, but a forecast code doesn't present. This fact is judged that it is due to the effect of financial leverage effect and a tendency of interest.

• 만화애니메이션 연구
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• 통권37호
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• pp.143-158
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• 2014

3D 컴퓨터 애니메이션의 모델링 작업과정은 사실적 형태 구현을 위한 최적의 작업조건에 대한 방법들이 진일보되고 있다. 1999년 출시된 모델링 전문 소프트웨어인 ZBrush는 기존과 다른 용이한 제작방식으로 인해, 캐릭터 모델 작업에 있어서 필수요소로 자리 잡고 있다. 이에, 본 논문에서는 보다 최적화된 애니메이션 캐릭터 모델 제작을 위한 방법으로써 두 개의 소프트웨어 (Z-Brush, Maya)의 연계된 제작시스템에 대한 효율성에 대해 고찰하고, 그 시사점을 제시하고자 한다. 이를 위해, 첫째 폴리곤 모델링과 리토폴로지(retopology)에 대한 기술적 특성에 대해 살펴보았으며, 둘째, 이를 바탕으로, 기존의 캐릭터 모델링을 위한 ZBrush와 Maya의 연계적 작업 과정의 문제점을 분석한다. 셋째, 새로운 모델링 작업의 최적화 기법의 효율성을 검증하기 위해, 단편 애니메이션 영화 'Cula & Mina'의 Dumvee 캐릭터의 제작과정을 사례로 하여 그 제작과정을 분석하였다. 본 연구를 통해, 두 개의 소프트웨어를 이용한 모델링 공정 연계 시스템은 보다 효과적으로 하이 폴리곤(high polygon) 모델에 대한 제작의 용이함과 높은 완성도를 구현할 수 있음을 알 수 있었다. 이를 통해, 기존과 다른 효율적 모델링 방식을 고찰함으로써, 모델링 관련 수업이나 관련 산업체의 제작 시스템의 최적화를 위한 참고자료가 되리라 사료된다. 또한, 본 연구는 폴리곤 모델링 제작과정의 개선을 위한 '실용적 대안 제시'를 목적으로 하는 기술제작 사례논문으로 접근하였다.

• 정보교육학회논문지
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• 제19권1호
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• pp.45-56
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• 2015

본 연구는 장기간에 걸친 로봇활용교육이 학생들의 창의성에 어떠한 효과를 미치는지를 밝히는 데 목적이 있다. 이를 위해 2011년부터 2012년까지 로봇활용교육 연구학교로 지정된 초등학교의 237명 학생을 대상으로 2차에 걸친 창의성 검사를 실시하였다. 검사 결과를 바탕으로 얻은 결론은 다음과 같다. 첫째, 장기간 동안 로봇활용교육에 참여한 학생들의 창의성은 유의미하게 향상되었고, 특히 1차 검사 점수와 유의미한 향상이 나타났다. 둘째, 창의성 하위요인 중 유창성과 독창성이 유의미하게 향상되었고, 1차 검사 이전에 유의미한 향상이 나타났다. 셋째, 남학생과 여학생 모두 창의성이 유의미하게 향상되었고, 검사 시기와 성별 간의 상호작용은 유의미하지 않는 것으로 나타났다. 마지막으로 초등학교 저 중 고학년 모두 창의성이 유의미하게 향상되었고, 검사 시기와 학년군 간의 상호작용은 유의미하지 않는 것으로 나타났다. 한편, 학년군에 따른 창의성 향상에 대한 차이를 살펴본 결과, 고학년과 중 저학년 간에는 유의미한 차이가 나타났다.

• 대한치과보철학회지
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• 제43권6호
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• pp.707-716
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• 2005

Statement of problem. Collarless metal ceramic fixed partial dentures(FPDs) had an esthetic problem such as opaque reflection in cervical region. To overcome this, modified coping which removed its facial cervical metal could be used. The marginal quality could be worsen according to the amount of its facial metal reduction. Purpose. The purpose of this study was to evaluate marginal fits of collarless metal ceramic FPDs with retainers of modified copings. Material and method. Dentoform maxillary left central incisor and right lateral incisor were prepared for 3-unit collarless metal ceramic FPD and fixed in yellow stone. This model was duplicated to PBT resin dies via CAD/CAM and injection molding. Four different facial margin design groups were investigated. Group A was a coping with a thin facial metal collar, group B was a collarless coping with its facial metal to the shoulder, group C was a collarless coping with its facial metal 1 mm short of the shoulder, and group D was a collarless coping with its facial metal 2 mm short of the shoulder. Seven collarless metal ceramic FPDs per group were fabricated. They were cemented to PBT resin dies with resin cement. After removal of pontics, each retainers were separated and observed under Accura 2000 optical microscope. Then, retainers were embeded in orthodontic resin and cross sectioned faciopalatally. Internal marginal fits of midfacial porcelain margins were observed under FE-SEM. Result and conclusion. Within the limitations of this in vitro study. The following conclusions were drawn. 1. Mean marginal gaps of collarless FPDs were in the $50-60{\mu}m$ range. 2. In midfacial margin, marginal discrepancies were greater in group A than in the experimental groups(p<0.05). 3. In midpalatal margin, marginal gaps were greater in group C and D than in group A and B(p<0.05). 4. Marginal fits of porcelain margins were better than those of metal margins in collarless metal ceramic FPDs. 5. In both teeth, internal marginal gaps of group C and D were greater than those of group A and B(p<0.05).

• 대한치과보철학회지
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• 제40권5호
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• pp.507-524
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• 2002

Load transfer of implant overdenture varies depending on anchorage systems that are the design of the superstructure and substructure and the choice of attachment. Overload by using improper anchorage system not only will cause fracture of the framework or screw but also may cause failure of osseointegration. Choosing anchorage system in making prosthesis, therefore, can be considered to be one of the most important factors that affect long-term success of implant treatment. In this study, in order to determine the effect of anchorage systems on load transfer in mandibular implant overdenture in which 4 implants were placed in the interforaminal region, patterns of stress distribution in implant supporting bone in case of unilateral vertical loading on mandibular left first molar were compared each other according to various types of anchorage system using three-dimensional photoelastic stress analysis. The five photoelastic overdenture models utilizing Hader bar without cantilever using clips(type 1), cantilevered Hader bar using clips(type 2), cantilevered Hader bar with milled surface using clips(type 3), cantilevered milled-bar using swivel-latchs and frictional pins(type 4), and Hader bar using clip and ERA attachments(type 5), and one cantilevered fixed-detachable prosthesis(type 6) model as control were fabricated. The following conclusions were drawn within the limitations of this study, 1. In all experimental models. the highest stress was concentrated on the most distal implant supporting bone on loaded side. 2. Maximum fringe orders on ipsilateral distal implant supporting bone in a ascending order is as follows: type 5, type 1, type 4, type 2 and type 3, and type 6. 3. Regardless of anchorage systems. more or less stresses were generated on the residual ridge under distal extension base of all overdenture models. To summarize the above mentioned results, in case of the patients with unfavorable biomechanical conditions such as not sufficient number of supporting implants, short length of the implant and unfavorable antero-posterior spread. selecting resilient type attachment or minimizing distal cantilever bar is considered to be appropriate methods to prevent overloading on implants by reducing cantilever effect and gaining more support from the distal residual ridge.

• 한국조리학회지
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• 제18권1호
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• pp.91-103
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• 2012

본 연구는 부산지역의 특급호텔에 근무하고 있는 부장급 이하의 정직원과 계약직 직원을 대상으로 서번트 리더십에 따른 팀웍이 직무태도에 영향을 미치는지 분석하고자 선행연구를 바탕으로 연구모형을 설계하고 가설을 도출하였다. 자료처리는 SPSS WIN Version 15.0 통계패키지 프로그램을 사용하여 빈도분석, 신뢰도분석, 요인분석, 회귀분석을 통하여 가설을 검증하였다. 연구결과 서번트 리더십요인이 팀웍 중 의사소통에 미치는 영향을 검증한 결과 공감대 형성, 공동체 형성, 비전이 의사소통에 유의한 영향을 미치는 것으로 나타났으며, 팀웍중 상호의존에 미치는 영향을 검증한 결과 공동체 형성, 청지기의식, 비전요인이 상호의존에 유의한 영향을 미치는 것으로 나타났다. 팀웍 요인이 직무태도인 조직몰입에 미치는 영향을 검증한 결과 의사소통 및 상호의존은 직무태도인 조직몰입에 유의한 영향을 미치는 것으로 나타났다. 본 연구결과 호텔조직에서 리더는 미래에 대한 명확한 비전을 직원들에게 제시하여 직원들 간에 융화와 협동을 이끌어 내고 조직체계를 구축할 수 있도록 조직 의존성과 참여적 관리를 통한 인력관리의 역할이 필요할 것으로 기대한다.

• 수산경영론집
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• 제29권2호
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• pp.77-96
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• 1998

Fisheries products in Korea generally go through three markets, namely the wholesale market at production site (Market A), the wholesale market at consumption site (Market B), and the retail market (Market C), from producers to end consumers. As the products move from Market A through Market B to Market C, the marginal gap of prices asked in these markets demonstrates an apparent relationship. The producers, middlemen, consumers, and governmental departments concerned may influence the marketing prices of fisheries products. This study employing the cointegration theory tries to investigate whether causality of the price-setting among these markets exists and, if any, what it is. The authors have focused their attention on fisheries markets in Pusan, analyzing the long-run equilibrium relationship and causality between the prices of hairtail and squid among markets at different levels. Data used in this study cover the period f개m August 1984 to December 1997 fer hairtail, and the period from May 1989 to December 1997 for squid. The main findings of the study may be summarized as follows: First, regardless of the price time-series of hairtail and squid in individual market, the first difference is necessary fur satisfying the stationary conditions since each time-series is a first integration. This means homogeneous integration of time-series, which is a requirement of the long-run equilibrium of prices at different markets, is satisfied. Second, the study of the long-run equilibrium relationship between the prices at Market A and Market B shows that a long-run equilibrium relationship does exist for selling prices of the two species at Market A and Market B. Third, the ECM (error correction model ) used here to describe the long- and short-run dynamics of price change demonstrates that, in the case of squid, the price change in Market A will lead to a corresponding price change in Market B in the long-run period. In the short-run, however, the price at Market H is not only influenced by the price change in Market A but influence the price at Market A as well, that is, the Prices between Market A and Market B have a feedback effect. It should be stressed that the limitation in data collection, which cover only two species of hairtail and squid, is likely to cause a sampling bias. Nonetheless, we may conclude that a dynamic relation in the formation of prices does exist in view of the transaction amount of species at different markets. It is believed that the conclusion drawn from this study would not only contribute to a long-lasted debate on the direction of causality of price-setting among academic circle and fishing community, but would provide a useful standard for the policy makers in charge of the price-setting of fisheries products as well.

• Korean Journal of Acupuncture
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• 제29권3호
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• pp.371-384
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• 2012

Objectives : The meridian system is a systematic complex of empirical knowledge, which functions as a basis of acupuncture treatment. In this article, we reviewed the visualization methods of meridian and acupuncture points through the investigation of the characteristics of Diagram of Meridians, Mingtang Diagram, Diagram of Meridians and Collaterals, Bronze Statues and Diagram of Bronze Statue. Methods : We investigated the characteristics of Diagram of Meridians, Mingtang Diagram, Diagram of Meridians and Collaterals, and Bronze Statues. We reviewed the visualization methods of meridian and acupuncture points in those classical Diagrams and analyzed their relationships among them. Results : In order to explain the meridian and acupuncture points easily, ancient people usually used drawings which are named Mingtang Diagram, Diagram of Meridians and Collaterals, by their own characteristics. Owing to their limitations of drawings on the 2 dimensional plane, Chinese people designed the Bronze Statue for Acu-moxibustion and its first invention was invented in Tiansheng age of Song dynasty. For several decades and centuries, these models and drawings were inherited, also reflecting variations of meridian system. As the Bronze Statue has a deficiency in the educational use because of its limitations of mass production, Diagram of Bronze Statue drawn on the 2 dimensional plane was invented. At the beginning of Mingtang Diagram, Diagram of Meridians and Collaterals, Diagram of Bronze Statue and Bronze Statue, their own characteristics were significantly differed with other diagrams and statues. We found that both diagrams and statues were gradually combined with description of the relationship between internal organs and the skeletal structure and the meridian system. Conclusions : Our findings suggest that Diagram of Meridians, Mingtang Diagram, Diagram of Meridians and Collaterals, and Bronze Statues are the basic form of data visualization, one of the infographics. We suggest that ancient Chinese people intend to explain the empirical knowledge using the ancient infographics of meridian system, but have limitations on reflecting theorical or abstractional meaning.

• 수산해양기술연구
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• 제36권3호
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• pp.166-174
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• 2000

멸치초망용 챗대의 유압 권양장치를 개발하기 위하여 모형 챗대와 그물을 실물의 1/5크기로 제작하여 챗대를 권양할 때의 장력을 측정하고, 이를 토대로 권양기 3종을 설계 제작하여 그 성능을 시험한 결과를 요약하면 다음과 같다. 1. 챗대를 건양하는데 가장 큰 장력이 작용할 때는 챗대 끝이 수면 하 4m에 있을 때이었고, 이 때 챗대줄에 작용하는 장력은 187.5kgf이었다. 2. 멸치초망 어업에 적합한 권양기의 조건은 어탐중 챗대가 움직이지 않아야 하며, 그 방법으로 감속기나 전자브레이크를 장치하는 것보다 시간 경과에 따른 누수량이 적은 것을 사용하는 것이 바람직하였다. 3. 시험에 사용된 권양기 중 최적의 권양기에 있어서 압력차 $\Delta$P를 130kgf/$\textrm{cm}^2$으로 고정하였을 때, 권양기에 감겨지는 챗대줄의 권양속도는 2m/sec로서 재래식 방법보다 0.48m/sec 빠르게 나타났으며, 양망당 약 1.6톤의 멸치를 어획할 수 있다. 4. 권양기 2대를 설치함으로써 조업인원 2명을 절감할 수 있었다.

• 한국산림과학회지
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• 제103권2호
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• pp.264-269
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• 2014

본 연구는 아까시나무 군락에 대한 현재 생육지 분포면적의 파악과 임분수확량 및 탄소저장량을 구명하기 위하여 수행되었다. 아까시나무에 대한 분포면적은 1:5,000 임상도를 이용하여 추출하였으며, 임분수확량은 Weibull 직경분포모델을 이용하였고, 탄소저장량 및 흡수량은 임분수확량에 탄소배출계수를 적용하여 산출하였다. 임분수확량을 산출하기 위하여 임분 평균직경, 임분 흉고단면적, 최소 및 최대 직경 등 임분 생장인자에 대한 추정식을 산출하고 정확성을 검증하였다. 이 결과 모든 생장인자의 추정식이 분석에 이용할 수 있는 유의성을 가지고 있는 것으로 나타났다. 또한 임지의 생산력을 판정할 수 있는 지위지수를 도출한 바, 지위지수는 16~22 범위에 있는 것으로 나타났으며, 이들을 종합하여 임분수확표를 만들었다. 우리나라 아까시나무는 경상, 충청 및 경기도의 내륙에 주로 분포하는 것으로 나타났으며, 총 면적은 26,770 ha에 달하는 것으로 나타났다. 이를 탄소저장량으로 전환한 결과 2,517,598 tC 였으며, 연간 3.76 tC/ha를 흡수하는 것으로 계산되었다. 이는 탄소흡수량이 높은 수종으로 알려져 있는 참나무류와 유사하여, 추후 아까시나무가 기후변화 시대에 온실가스를 저장하는 수종으로서의 역할도 충분히 가능할 것이라 판단된다. 또한 본 연구에서 만든 임분수확표는 아까시나무 경영 및 관리정책에 도움을 줄 수 있을 것으로 사료된다.