• 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.

• 한국병원경영학회지
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• 제10권1호
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• pp.71-92
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• 2005

The purpose of this study is to analyze the efficiency in management of general hospitals and investigate the major factors on efficiency. Specifically, the management of each general hospital is evaluated by using Data Envelopment Analysis(DEA) technique which is a nonparametric statistical method for measurement of efficiency. Then, the influencing factors are investigated through analyses of Decision-Tree Model and Tobit Regression. The target hospitals were general hospitals in which bed sizes are between 200 and 500 among a total of 276 general hospitals. The main data of financial indicators were collected from 48 hospitals, and it was analyzed by using two statistical models. For Model I, three input and two output variables were used for efficiency evaluation. In particular, three input variables were the number of medical doctors, the number of paramedical personnel, and the bed size. And, two output variables were the numbers of inpatients and outpatients per year, adjusted by bed-size. The results of DEA analysis showed that only seven out of 48 hospitals(15%) turned out to be efficient. The decision-tree analysis also showed that there were six significant influencing factors for Model I. Six factors for Model I were Bed Occupancy Rate, Cost per Adjusted Inpatient, New Visit Ratio of Outpatients, Retired Ratio, Net Profit to Gross Revenues, Net Profit to Total Assets. In addition, the management efficiency of hospital is proved to increase as profit and patient-induced indicators increase and cost-related indicators decrease, by the Tobit regression model of independent variables derived from the decision-tree analysis. This study may be contributable to the development of analytic methodology regarding the efficiency of hospital management in that it suggests the synthetic measures by utilizing DEA model instead of suggesting simple ratio-analyzing results.

• 아동학회지
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• 제38권1호
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• pp.153-167
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• 2017

Objective: This study was aimed to examine the mediating effects of mother's marital conflict and satisfaction between father's child-rearing involvement and mother's warmth of parenting style, and the moderating effect of mother's depression and self-esteem. Methods: The analyses involved using cross-sectional weights from the 1,703 samples of the 5th Panel Study on Korean Children to classify them into high and low depression groups, and high and low self-esteem groups. Path analysis and multiple group comparison analysis were conducted, controlled by child sex, mother's age and highest education level, and household financial assets. Results: The results were as follows: First, mother's marital conflict and satisfaction had a mediating effect on the relationship between father's child-rearing involvement and mother's warmth of parenting style. Second, mother's depression and self-esteem levels had a moderating effect the relationship between father's child-rearing involvement and mother's warmth of parenting style. In particular, mother's depression level affected the path between marital conflict and warmth of parenting style, and mother's self-esteem level affected the path between marital satisfaction and warmth of parenting style. Conclusion: Father's child-rearing involvement and mother's psychological level affect mother's marital relations and parenting style. Also, father's parenting involvement and psychological support is needed for a mother to regulate mood disorders, including depression and any self-serving bias.

• 혜화의학회지
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• 제12권2호
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• pp.227-234
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• 2004

The international government committee is progressing their agreements about intellectual property protection of traditional knowledge(TK), gene resource(GR), folklore(FL) in WIPO. It is in the course of selection with precedence of TK, GR, FL in WIPO, focused on discussions about listing of TK documents, standardization of DB construction, sharing and profit distribution of GR. There are disagreements between developed countries and developing countries about intellectual property protection agreements of TK, GR. The developed countries insist on using the existing intellectual property protection, but the developing countries ask new ones on character of TK, GR. It causes intangible assets to be valuable trade properties in future world trade. This research Groped for a summary program about intellectual property protection of traditional knowledge(TK) etc. debating in WIPO. This program confirms that such as TK, GR etc. not only to be the cultural property accumulated in human history, but also to be the original resource may be using at present. Therefore, we suggest that the focus of discussion should transfer to UNESCO instead of WIPO which only deal with the intellectual property protection. Besides, the main body which protecting and supporting TK should become its holding organization so as to achieve more effective management about it. In order to protect and support TK, the government should have firstly the recognition that TK is the property belongs to the country. By this viewpoint, it needs to setup DB through overall excavation of the unofficial knowledges in order to protect and support these TK, GR. Because the positive dealing with those WIPO's discussion means to support our TK, GR, so there should have some reorganization about existing related ones, and also needs systemic supporting policies & management' system.

• 대한영양사협회학술지
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• 제16권4호
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• pp.299-317
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• 2010

The study was conducted in two phase. In phase I, workplace safety accidents were investigated that happened from 2004 to 2008 in 52 medium-sized contract managed foodservice companies located in Seoul. In phase II, a survey was conducted to examine the cuisine employees' awareness of workplace safety. The survey was administered to the same foodservice management companies from April 12 to April 20, 2009. The final response rate was 84% (N=336), and the data were analyzed using SPSS Windows (ver. 12.0). The analysis showed that more accidents occurred in the age groups of 51~60 and 41~50 and among women. Forty-four percents of the accidents were reported by the employees who had been engaged in foodservice for 1~4 years. The majority of the safety accidents occurred in May~June of the year and the injuries were related to the 'hands and arms'. Approximately 38.5% of the injuries happened during 'movement and transportation'. More than half of the accidents were not managed as 'industrial accidents'. By type of injuries, 28.6% of the accidents were 'fractures'. In terms of the companies' actions, 44% of the accidents were dealt by companies' paying medical bills. The results of this study could be useful to develop evaluation indicators for safety education programs, decrease cuisine employees' safety accidents, protect assets, and prevent various worker and industrial accidents to create a pleasant work environment.

• 복식
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• 제56권3호
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• pp.73-80
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• 2006

This study is aimed to produce natural dyeing garments, which contain the sentiments and color sense of Koreans, by using various household supplies, with a view to increase the values added and utilization of natural dyeing. The dyes mainly used for this study are multi-colored ones which are durable after dyeing and can represent various colors. They include Lithodpermum officinale, Caesalpinia sappan, Rubia Cordifolia, Pellodendron Bak, Curcuma Longa L., fallen Ginkgo Biloba, Artemisia Princeps, and Quereus acutissima carr shell. Considering water pollution and other things, aluminum acetate and ferrous chloride were used as mordants. Cheap and practical materials such as cotton cloth and those with traditional patterns and elegance such as silk and ramie fabrics were used to produce baby goods, household supplies, clothes, and accessories. The produced supplies closely contact with our body, so they may have a great effect on human body. The household supplies produced include rug, bedclothes, room bedclothes, curtain, bedding set, cushion, and sunlight blind, in consideration of the functionality or medical actions of the goods which are closely related to the human skin. The infant supplies produced include longcloth for newborn baby, bedding set, gauze handkerchief, and doll. The clothes include night gown, shirt, bath gown, and Korean traditional clothes. The accessories include tablecloth, cup pad, bag, wrapping cloth, mouse and keyboard cushion, and scarf. Nowadays, consumers prefer environment-friendly naturally dyed garments and products. In order to control the naturally dyed garments and products which are traded in the domestic market, it is urgent to introduce such ecological marks as 'Toxproof' and 'Ecoproof.' Currently, many ordinary persons, who are not experts, have interest and participate in natural dyeing, but they simply produce naturally dyed garments, not artistic works or everyday supplies. The present author expects this study will contribute to the production of household goods by such persons. The author also hopes that they will develop and commercialize such designs as suit to modern tastes and senses based on the unique cultural assets of Koreans, so that Korean naturally dyed products may be recognized as reliable commodities equipped with international competitiveness.

• 산업융합연구
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• 제17권4호
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• pp.15-20
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• 2019

증강현실은 카메라에 보인 현재 모습에, 중첩된 대상의 정보를 인지하는 방식으로 문화, 교육, 군사, 의료 등 다양한 분야에서 그 콘텐츠가 활용되고 있다. 특히 전시나 어린이 교육 콘텐츠는 이미 다양한 방식으로 제작되고 있다. 이러한 증강현실을 활용하여 문화재를 가상으로 구현하고 정보를 전달하는 콘텐츠를 개발하였다. '갈기비AR'과 '장영실의 발명품AR'을 통해 접근하기 어려운 문화재를 눈앞 가까이에서 경험 하도록 해준다. '갈기비AR'은 3D 블록 형태로 체험 콘텐츠를 제공함으로서 문화재 구조에 대해 손쉽게 알 수 있도록 한다. '장영실의 발명품AR'은 물체를 확대, 축소, 회전하며 함께 사진을 찍어 문화재를 보다 밀접하게 살펴볼 수 있도록 하였다. 바닥면을 인식하는 ARCore로 '갈기비 AR'는 증강된 화면 속에 비석을 위치하여 블록을 할 수 있게 한다. 측우기, 해시계, 물시계, 앙부일구를 손앞에 바로 보는 것과 같이 구현하여 체험자에게 사실감을 더 주고자 하였다. 문화재를 널리 알리기 위한 콘텐츠이며 문화재의 체험 콘텐츠를 통해 문화유산의 향유를 증대하고자 한다. 문화재 정보가 대중적으로 확산할 수 있도록 하는 데 제작되는 콘텐츠 기획에 도움이 되는 연구 자료이길 기대한다.

• 한국컴퓨터정보학회논문지
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• 제16권6호
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• pp.155-164
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• 2011

스마트폰을 기반으로 한 앱은 병원의 의료 서비스, 은행 및 카드사의 금융서비스, 기업 및 가정의 유비쿼터스 기술 등 다양한 영역에 활용되고 있다. 이러한 서비스 환경에서 외부인에 의한 스마트폰의 불법적인 노출은 공 사적 정보의 유출을 포함한 자산의 손실이 발생한다. 이를 위한 보호 기법으로 비밀키 및 패턴 인식 기술, 정적인 단일 영상인증 기법이 적용되고 있으나 정적인 킷값의 유출 또는사진과같은영상을활용하여접근이가능하다는문제를 가지고 있다. 본 논문에서는 이러한 위험요소 및 문제로부터 스마트폰을 보호하기 위한 기술로 사용자 얼굴 인증 기술을 제안한다. 제안 기술은 사용자의 얼굴 동영상의 키 프레임을 실시간으로 추출하여 사용자를 인증하고 스마트폰의 접근을 제어한다. 인증 정보는 다수의 키 프레임으로 구성되며, 영상의 화소 및 휘도의 DC 값을 활용한 유사도 판별 알고리즘으로 사용자의 접근을 통제한다.

• 한국화재소방학회논문지
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• 제30권5호
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• pp.108-115
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• 2016

화재감지기는 화재를 조기에 감지하여 관계인에 통보함으로써 자산보호 및 인명안전에 중요한 역할을 한다. 따라서 화재를 조기에 탐지할 수 있는 성능과 비화재보를 발생하지 않는 신뢰성이 중요하다. 최근 공동주택 오피스텔 숙박시설 노유자시설 의료시설 등과 같이 취침, 숙박, 입원 등 이와 유사한 용도로 사용되는 거실에는 조기화재 감지를 위한 연기감지기를 설치하도록 국가 화재안전기준이 개정되어 연기감지기의 적용이 증가되고 있다. 반면 현재 비화재보를 예방하기 위한 연구가 부족하다. 본 연구는 아날로그 광전식 연기감지기의 순간적으로 발생되는 먼지 등으로 인해 발생되는 비화재보를 예방하기 위한 알고리즘 개선과 감지기의 자기보상기능을 통해 감지기의 오염과 화재신호를 구분할 수 있도록 개선하였다. 본 연구를 통해 최근 수요가 증가하는 아날로그 광전식 연기감지기의 비화재보 개선으로 제품의 신뢰성을 확보하여 비화재보로 인한 경제적 손실을 예방할 것으로 기대된다.

• 한국정보통신학회논문지
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• 제23권2호
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• pp.215-222
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• 2019

4차 산업에 대한 꾸준한 투자와 기술 개발로 스마트 팩토리 기술이 더욱 안정화되고 3D 프린팅을 포함한 관련 기술개발이 더욱 활발해진다면, 스마트 팩토리 도입비용이 낮아지고 현재의 고가의 상품 제조에 집중되는 현상에서 벗어나 소량 맞춤형 주문 제작을 위한 서비스로 변화 될 것이라고 기대한다. 그러나 소량의 주문제작을 위해 제3자에게 개인정보를 제공해야 하고 복잡한 결제시스템을 거쳐야 한다면 발전되는 기술에 비해 활용도는 그에 미치지 못할 수 있다. 이 논문에서는 기존 사물인터넷의 한계를 극복하고 새로운 패러다임을 가져다 줄 것으로 기대하는 블록체인 기술 융합의 스마트 팩토리 환경에서 프라이버시와 익명성을 제공하는 고객 맞춤형 제문제작을 위한 프로토콜을 제안한다. 제작자의 평판을 반영하여 고객 주문에 활용하고 주문 내용이 제작자 외에는 공개되지 않도록 프라이버시를 제공하는 고객 맞춤형 주문제작 방법을 제안하였다. 또한 제안하는 프로토콜의 요구사항을 검증하였고 관련연구와의 비교를 통하여 독창성을 확인하였다.