• Title/Summary/Keyword: book value

검색결과 337건 처리시간 0.026초

Historical solar eclipses and practical observation area in Goguryeo

  • Yang, Hong-Jin
    • 천문학회보
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    • 제43권1호
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    • pp.49.5-50
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    • 2018
  • Korean chronicles have a large amount of observational records over two thousand years. Many historical astronomical records are useful in modern times. In this study, we examined solar eclipses in Goguryeo-bongi(高句麗本紀) by using the modified(newest) nutation value and reviewed the observation area through eclipsing map. There are 11 solar eclipse records in the book. We calculated intersectional visible area with 0.6 eclipsing magnitude using the records of AD116, 124, 149, 158 and 219 and found the observational area of $N40-43^{\circ}$ and $E123-127^{\circ}$, which corresponds to the Liaodong(遼東). We also examined historical Chinese solar eclipse records and compared them with Korean eclipses.

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장경악(張景岳) 의학사상(醫學思想)의 형성(形成) - 전충록(傳忠錄)을 중심(中心)으로 - (The Formation of Jang Gyung Ak's Medical Concept - Focusing JunChoongrok -)

  • 오중완;김남일
    • 한국의사학회지
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    • 제15권1호
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    • pp.183-198
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    • 2002
  • Jang Gyung Ak thought the Yang Gi was the basis of life. This is why he said doctors should emphasize on preserving Yang Gi. Before his emphasis on Yang Gi he had to study and criticize the medical concept of HaGan, DanGye and DongWon. By criticizing and overcoming their medical concept's fallacy and limitations, he made his own medicine. JangGyungAk found the importance of YangGi in the theory of changes. In the "the Book of Changes" it is said the rising movement of YangGi is expressed by recipricals and propels heaven and earth, yin and yang to change. The phenomenon of life is also a reciprocal and is lead by YangGi, and so medicine should value Yang Gi. Because the phenomenon of life is lead by this Yang Gi, it is right to base changes of diseases and organize pattern identification. The pattern identification JangGyungAk presented as two Gang six Byun sets its base on YangGi.

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3축 CNC 교육용 공작기계 개발 (Developed 3-axis Educational CNC Machine Tool)

  • 장성욱
    • 한국산업융합학회 논문집
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    • 제22권6호
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    • pp.627-635
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    • 2019
  • In this study, we developed for processing complex features using CAM software that satisfies precision for example practice and related qualification tests suiTable for CNC training purposes. In addition, functions such as location control, speed control, and processing path generation, which are the main functions of CNC machining machines, were constructed using small equipment parts, servo motors, inverters, general purpose PCs, and commercial NC software and researched with the goal of developing low-cost education equipment. In the static accuracy inspection, the degree of machine when measuring the parallelism of the X, Y and Z axes and the vibration of the main shaft did not reach the allowable value. However, we have obtained a finished product that satisfies the CNC machine book sample shape machining, detailed functions of the position control function of the CNC machine tool, linear interpolation function, circular interpolation function, and tool offset function. In the qualification test shape processing, a shape with a degree of 1/100 mm was processed to obtain position accuracy that satisfied the tolerance.

근대 건축의 사고체계: 장-니콜라-루이 뒤랑과 국제 양식 (Systems of thought in Modern Architecture: Jean-Nicolas-Louis Durand and International style)

  • 신건수
    • 건축역사연구
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    • 제28권5호
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    • pp.71-82
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    • 2019
  • The purpose of this study is to establish the relationship between Durand's architectural theory which provided reasonable architectural logic in the early 19th century, and architectural logic of the Modern Movement of Architecture led by avant-garde architects in the 1920's. The system of thought in architecture proposed by Durand which clarified a architectural design method(composition) is very similar to the one of the International Style(Book), which summarizes commonalities in the flow of modern architecture. This approach has something in common from the perspective of the systems of thought, despite differences in external forms and time gaps. Therefore, this study intends to examine the systems of thought in three ways. It is to examine how the two systems of thought define architecture, what is the logic of building production, and finally the value of architecture (including aesthetic values) while eliminating classical aesthetics.

대학도서관 전자책 서비스에 있어서 지각된 가치와 지각된 위험이 수용의도에 미치는 영향 (Understanding Perceived Value, Perceived Risk, and Intention to Use e-Book Services in University Libraries.)

  • 홍석형;남영준
    • 한국정보관리학회:학술대회논문집
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    • 한국정보관리학회 2015년도 제22회 학술대회 논문집
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    • pp.53-58
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    • 2015
  • 최근 스마트폰, 태블릿PC 등 스마트 단말기의 보급 확대로 전자책 시장이 국내외에 지속적으로 성장하고 있지만, 실상은 생각보다 더디게 진행되고 있다. 2015년 전자책 독서실태 결과 지난 1년간 전자책 독서량은 지난번 조사에 비해 0.2권 감소한 1.4권에 그쳤으며 전자책 구독층이 가장 많은 10~20대의 전자책 이용 비중도 줄었다. 이에 본 연구는 대학도서관의 전자책 서비스에 있어서 지각된 가치와 지각된 위험을 기술수용모델(TAM)에 추가하여 서비스 이용자의 수용 후 지속적 사용의도를 실증적으로 분석하고자 한다. 이를 통해 향후 대학도서관 전자책 서비스, 더 나아가 정보서비스의 개발과 보급에 있어 유용한 시사점을 제고하고자 한다.

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의료관련 산업의 연구개발비와 광고선전비 지출이 기업가치에 미치는 영향 (의료정밀과 의약품 산업을 중심으로) (Value-Relevance of R&D and Ad expenditures in the Medical Industry : Medical Precision and Medicine Industry Case)

  • 조덕영;최수형
    • 한국병원경영학회지
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    • 제11권3호
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    • pp.1-18
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    • 2006
  • The purpose of this study is to analyze the relationship between intangible asset items and company value by empirical research in the medical industry, which may enhance usefulness of the results of other empirical research on intangible asset and company value. In order to attain the purpose of this study, the stock price is taken as the independent variable and all of intangible asset items reported to a balance sheet except the development expenditures and other development expenditures, and advertisement expenses, ordinary research & development expenditures reported on the income statement are taken as the dependent variables. In the following, I carried out four meaningful results from the analysis. First, research hypothesis 1; Book value of intangible asset reported in balance sheet bears positive relationship with company value shows that development expenditures 1 variable gives positive association in a significant level while a group of \10,000-above-company shows no relationship with company value, the other group of below-\10,000-company supports a consistently significant association. All this considering, we have to keep in mind that lack of prudence may leads to wrong results when we try to analyze. Second, research hypothesis 2; Intangible asset and other intangible asset expenditures reported on the income statement gives positive effect on company value shows that R&D accounts variables give insignificance in a statistical level to all company, including entire group, \10,000-above and below consistently. These results testify that current accounting system is valid. Third, in the case of other intangible asset, it requires further examination of current KAS because statistical results show negatively significant value or insignificant value in a statistical level. That means the more intangible assets, the less company value or nothing. Last, in the case of advertisement expenditure variables of above-\10,000 and entire company shows insignificances in a statistical level consistently while below-\10,000-company shows significant result coherently. We should regard accounting information on the advertisement expenditures of \10,000-below-company with caution. The results of this study provide controversial points whether intangible asset items reported on B/S, excluding development expenditures, should be regarded as asset. To facilitate the utility of accounting information on intangible asset, it seems necessary to regard advertisement expenditures reported on I/S as asset accounts. There are further arguments on the way of dealing with intangible asset under KAS that might be considered.

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주장훈련과 가치명료화훈련이 간호사의 갈등정도와 갈등관리 양식에 미치는 효과 (The Effects of Assertiveness Traning and Value Clarification Training on Nurse's Conflict and Conflict Management Mode)

  • 박상연
    • 근관절건강학회지
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    • 제2권1호
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    • pp.41-72
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    • 1995
  • The purpose of this study is to examine the effects of assertiveness training and value clarification training on nurse's conflict and conflict management mode. Fifty seven registered nurses participated in the study ; they were employed by three general hospital located in Daegu, Korea. The study employs two treatment groups. The assertiveness training group consisted of subjects who participated in 90-120 minutes sessions of assertiveness training nine times over five weeks. The other treatment group, was adiministed nine, 90-120 minutes sessions of value clarification during the same period. For the control group, nursing subjects were appointed the training after five weeks. Pre-test evaluation were administered to all subjects in three groups prior to one week of the treatment. Role conflict Inventory-general(RCI-G) and Communication Conflict Inventory-general (CCI-G) measure nurse's conflict management mode. Post-test evaluation were administered to all subjects in three groups two weeks after the last session by Role Conflict Inventory-Specific(RCI-S), Communication Conflict Inventory-Specific (CCI-S), Management Model-Specific(CMMI-S). The analysis of variance(ANOVA) and covariance(ANCOVA) on gain scores were running the SPSS program. In order to test statistical differences among mean scores of the scales obtained after treatment, multiple comparisons were carried out by Turkey method. Conclusions obtained from the results are as follows. 1. The assertiveness training and the value clarification training were effective in decreasing the nurse's role conflict. The value clarification was more effective than the assertiveness training in decreasing the nurse's role conflict. 2. Both assertiveness training and value clarification training were effective in decreasing nurse's communication conflict. There was, however, no differences between assertiveness training and value clarification training in decreasing the nurse's communication conflict. 3. The assertiveness training and the value clarification training were quite effective in compromizing and collaborating conflict management mode, to reducing the withdrawl and accomodate, force and accomodate conflict management mode to conflict. There was no difference in the effectiveness of assertiveness training and value clarification. In assessing the effects of the treatments, this study employed different measurements. It is unclear whether the measurement affected the test results. It is worth conducting a further test using the same measurements. The results of future studies can be compared with those of this study. The homogeneity of the control group and treatment group is questionable. Futher studies may employ homogeneous sample group to evaluate whether the sample characteristics bias the test results. Assertiveness training or value clarification training for nurses can be utilized in nursing intervention.

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19세기 안의삼동(安義三洞) 동천(洞天)의 경관구조 해석 (An Analysis on the Landscape Structure of Anuisamdong-Dongcheon in the 19th Century)

  • 김동현;이원호
    • 한국콘텐츠학회논문지
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    • 제16권11호
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    • pp.742-753
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    • 2016
  • 안의삼동은 19세기 영남 지방 최고의 명승으로 각광받던 곳이었으나 오늘날에는 각 경관요소가 산재되어 전해오고 있다. 본 연구는 안의삼동의 경관구조 재현 및 명승적 가치 제고를 위해 관찬지리지에 수록된 주요지점을 추출하고 경관구조를 살펴본 결과 다음과 같은 결론을 도출하였다. 관찬지리지에 나타나는 안의삼동의 명승적 가치를 지닌 주요지점을 추출한 결과 화림동은 6개소, 심진동은 9개소, 원학동은 25개소로 확인되었다. 화림동은 누정과 형승이 각각 3개소로 나타났으며, 심진동의 주요지점은 모두 형승에 해당하는 자연물에 해당하였다. 원학동은 안의삼동 동천 중 가장 많은 요소들이 수록되었다. 화림동은 정자 중심의 경구집합형, 심진동은 계곡을 따라 분포하는 경점연속형, 원학동은 경구집합형과 경점연속형이 동시에 나타나는 복합형의 개별 분포 구조를 지니고 있었으며 각 동천의 집합적 의미구조를 살펴본 결과 지형에 따라 시각적 거리적 격리를 통해 주변과의 영역성을 달리하고 있으며, 좁은 입구와 위요된 지형은 동천이 무릉도원의 공간으로 인식되는 구조를 지니고 있었다. 또한 19세기 유람문화의 성행과 함께 효율적인 경로 모색에 의한 각 주요지점의 연계는 이전시기 개별 동천으로 인식되던 경관구조가 통합된 하나의 동천으로 확대되었으며, 이는 동일한 시점과 종점, 유람경로를 지니는 일반적인 동천의 경관전개와는 차별성을 지닌다.

시장이상현상과 기술적 분석을 이용한 거래전략에 관한 연구 (An Empirical Study of the Trading Rules on the basis of Market Anomalies and Technical Analysis)

  • 옥기율;이민규
    • 경영과정보연구
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    • 제37권1호
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    • pp.41-53
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    • 2018
  • 본 연구는 국내 주식시장을 대상으로 시장이상현상과 기술적 분석을 이용한 거래전략에 대해 검증하였다. 분석을 위하여 주식수익률의 특정경향이 분명하게 나타나는 기업특성 변수인 기업규모, 장부가/시가, 발생액 기준으로 10분위 포트폴리오를 구성하였다. 그리고 이 포트폴리오를 이용하여 이동평균 거래전략 포트폴리오를 형성하고 이에 대해 샤프지수를 사용하여 성과평가를 실시하였다. 또한 무비용 포트폴리오를 만들어 이동평균 거래전략의 수익성과 성공률을 확인하였다. 마지막으로 다양한 시차의 이동평균 거래전략 포트폴리오에 대한 소르티노지수를 계산하여 성과평가에 대한 강건성을 높이고자 하였다. 주요한 검증결과는 다음과 같다. 첫째, 기업규모가 작을수록, 장부가/시가가 높을수록, 발생액이 낮을수록 평균수익률이 높게 나타났다. 둘째, 이동평균 거래전략의 위험조정 성과는 기업규모, 장부가/시가, 발생액 포트폴리오 순으로 높게 나타났다. 셋째, 무비용 포트폴리오의 수익률은 모두 양의 값을 나타내고 성공률은 전반적으로 68.8%를 상회하여 이동평균 거래전략이 성공적이라는 것을 보여주었다. 넷째, 다양한 성과평가를 실시한 결과, 시장이상현상과 기술적 분석을 이용한 거래전략에는 경제적 유용성이 있는 것으로 나타났다.

명승 제60호 봉화 청암정과 석천계곡의 식재 원형 및 식생 관리 방안에 관한 연구 (A Study on the Original Planting Form and Management of Vegetation of the Scenic site Nr. 60 Chungam Pavilion and Seokchun Valley in Bonghwa)

  • 이선
    • 한국전통조경학회지
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    • 제32권4호
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    • pp.73-84
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    • 2014
  • 본 연구는 봉화 청암정과 석천계곡 주변을 대상으로 사료 분석과 현지 조사를 실시하고 그 결과를 토대로 과거의 식재 원형과 식생 관리방안은 도출하였다. 본 연구의 결과를 요약하면 다음과 같다. 첫째, "석천지(石泉誌)"에 의하면 청암정 주변에는 소나무, 잣나무, 느티나무, 단풍나무 등의 교목류와 모란, 작약, 철쭉, 장미, 국화, 연꼿 등의 화목류가 심겨져 있었으며, 석천정사 주변에는 회양목, 대나무, 단풍나무, 복숭아나무, 다래, 작약이 식재되어 있었다. 이를 통해 청암정과 석천정사 주변은 사시가경(四時佳景)을 즐기는 완상의 목적 뿐 아니라 다양한 상징성과 의미를 가지는 식재 경관을 연출하였음을 알 수 있었다. 이들 사료에 나타난 당시의 식재 현황은 차후 청암정과 석천정사와 주변 계곡의 식생 정비와 관리시 매우 유용한 준거(準據)가 될 뿐만 아니라 더 나아가서 조선 후기의 식재 양상을 파악해 볼 수 있는 중요한 가치가 있다. 둘째, 청암정과 석천정사 주변은 "석천지"에 묘사된 대로 식재 경관을 유지해야 할 것이며, 석천계곡의 소나무 군락은 점차 축소되고 있는 실정이므로 소나무군락을 유지시키기 위해서는 외래수종과 낙엽활엽수를 제거하는 등 지속적인 관리방안이 필요할 것으로 판단된다.