稅務上 支給利子의 損金規制에 관한 考察

李吉永 崇實大學校 1986 論文集 Vol.16 No.3

[지정토론] “2014년 하반기까지 30여 읍·면·동 시범실시”

이길영 한국자치학회 2013 월간 주민자치 Vol.20 No.-

금강하구 해양퇴적에 관한 연구

이길영,지윤식,한천규 대전대학교 산업기술연구소 2000 산업기술연구소 論文集 Vol.11 No.1

In this study, we discussed littroal movement and sedimentation of Keum-river estuary and estmated of deposition capacity. Keum-river estuary sea wall was constructed in 1988 Jan. and the sluice gate was completely closed in 1995 May. At the present, Kun-Jang new port. South and North jetty, Semankume sea wall and Kun-Jang industry estate are developing the Kume-river estuary around. At this developing and construction of Keum-river estaury, in many element of hydrauli - ocean waves, tide, tidal prism and depth of water - have changed. Tide analysis used statistics-analysis and harmonic-analysis from 1984 to 1997. Depth of water analysis used bathymetric chart from 1985 to 1997. Therefore we must correctly decise hydraulic element that is use simulation numerical test and hydraulic model. We analyze ocean waves, tide, tidal prism and depth of water change and modeling bed-load movement simulation; K-Cytengel, suspending-load deposition simulation; DIMOS-IV. Through the K-Cytengel and DIMOS-IV simulation estemated the sedimentation capacity and propose suitable answering such as dredging, water injection and remove of estuary sea wall.

소각 Plant에서의 암모니아 환원제 주입시 SNCR의 최적반응 조건 개발에 관한 연구

이길영,최규관 大田大學校 産業技術硏究所 2003 산업기술연구소 論文集 Vol.14 No.1

A study was conducted for the optimum application of SNCR with ammonia to a municipal solid waste incinerator in Taejon city. The major influential factors are temperature, kinds of reducing agents. NSR(normalized stoichiometric ratio) and the injection point of reducing agents, on the condition that the reducing agent was limited only to ammonia in this study. The result of this study was as follows: Optimum NSR for ammonia is 1.7. Optimum temperature is 1000℃. Middle stage is better than Upper stage for injection point of reducing agents. The most optimum operation condition of SNCR for municipal solid waste incinerator was as follows: Reducing efficiency can be reached to 79%, when we use ammonia as a reducing agent at middle stage injection, NSR is 1.7 and operating temperature is 1000℃. Ammonia slip phenomenon was not founded until NSR is 2.2. When we use 25% ammonia solution at optimum NSR 1.7, the optimum injection quantity is 28ℓ/hr

監査證據에 關한 硏究

李吉永 韓社大學 1978 대학논문집 Vol.8 No.-

The purpose of this study is to understand the historical background and necessity of the evidential matter in auditing. The method taken in this paper is to study various kind of written materials on this subject and AICPA's the standards of auditing. The objective of the ordinary examination of financial statements by the independent auditor is the expression of an opinion on the fairness with which they present financial position, results of operation, and changes in financial position in conformity with generally accepted accounting principles. Evidential matter supporting the financial statements consists of the underlying accounting data and all corroborating information available to the auditor. Audit evidence is gathered in many different ways from many different sources, often more or less simultaneously. Sufficient competent evidential matter must be examined to support the auditor's opinion. Creating doubt or building confidence in an auditor's mind about the quality of his understanding is a cumulative matter, which grows both over time and across the spectrum of his examination. The independent auditor's objective is to obtain sufficient competent evidential matter to provide him with a reasonable basis for forming an opinion under the circumstance. In the great majority of cases, the auditor finds it necessary to rely on evidence that is persuasive rather than convincing, and the auditor must give consideration to relevant evidential matter regardless of whether it appears to support or to contradict the representations made in the financial statements. To the extent the auditor remains in substantial doubt as to any assertion of material significance, he must refrain from formulating an opinion until he has obtained sufficient competent evidential matter to remove such substantial doubt, or he must express a qualified opinion or a disclaimer of opinion. To be competent, evidence must be both valid and relevant. If the possibility of important exceptions is recognized, however, the following presumptions, which are not mutually exclusive, about the validity of evidential matter in auditing have some usefulness; (a) When evidential matter can be obtained from independent sources outside an enterprise, it provide greater assurance of reliability for the purpose of an independent audit than that secured solely within the exterprise. (b) When accounting data and financial statements are developed under satisfactory conditions of internal control, there is more assurance as to their reliability than when they are developed under unsatisfactory conditions of internal control. (c) Direct personal knowledge of the independent auditor obtained through physical examination, observation, computation, and inspection is more persuasive than information obtained indirectly.

도시하천의 환경 친화적 개선방안에 관한 조사연구

이길영,권득용,김영안,한천규 대전대학교 산업기술연구소 1999 산업기술연구소 論文集 Vol.10 No.1

The three main steams flowing through Taejon have some serious problems to be solved or improved. They are : First, the uniform cross section of the rivers should be changed. Second, the extension of the riverside road should be reconsidered. Third. the neighborhood parks on the flood plain should be modified. Fourth, the flood plain parking place must not be constructed. Fifth, the ecosystem will be destroyed by the structure constructed along the rivers. In this study, we suggest that the investment and research on the development of the new technology for the setting the rivers in natural condition should be needed now and the continuous investigation and long-term plan to preserve the ecosystem of the rivers should be required. The environmental conditions of Taejon-stream, Yudung-stream and Kap-stream are indicators of the standard of living of the citizens in Taejon. Now is the time to reconsider the careless construction around the rivers and to prepare the long-term plan for the protection of the ecosystem and natural environment.

事業部制計劃에 關한 硏究(Ⅰ) /

이길영 韓社大學 經商問題硏究所, 1981 경상논집 Vol.1 No.-

홍수재해 예방을 위한 우수저류시설 설계기법 연구

이길영,성도용 대전대학교 산업기술연구소 2001 산업기술연구소 論文集 Vol.12 No.1

Recent development booms in the upper and middle area of urban watersheds have changed the hydrological responses of watershed due to increase of impermeable areas. Urbanization has brought about an increase of peak flood and total discharge volumes greatly compared with pre-urbanization flood. Some of the people living in the lower area of an urban watershed, very often and seriously, have suffered from inundation. A new concept for urban storm water management is reduction of runoff from the sources in site. This concept has been applied in some countries such as Japan and it has turned out to be an effective measure for urban storm water management. The purpose of this study is to suggest the methodology for the design of storm water reduction facilities. And the design of runoff reduction facilities from source areas and guidelines for the formulation of storm water management policy were proposed. The runoff reduction facilities are including on-line type and off-line type ponds.

낙동강(洛東江)의 하천형상(河川形狀)에 對한 硏究

이길영 大田工業高等專門學校 1972 論文集 Vol.9 No.-

하천형상에 대하여 그 방향은 하천지형학(pclamlolocal)적인 부분을 중심으로해서 연구코자하며, 우리 나라 면적의 1/4에 해당하는 낙동강 유역의 지형적인 특성을 현지 답사와 참고문헌과 여러가지 자료를 사용해서 조사·검토하였는데 특히 각 수위표지점 (水位標地點), 합류지점 (合流地點), 수력지점 (水力地點) 및 범람평원 등은 현지답사를 해서 도표작성으로 특성을 구명 (究明)했으며 유로연장, 유역면적은 U. S. A. Army Map Scale 1:50,000에서 축척으로 측정하고 참고자료와 비교해서 얻어진 것으로 하천의 평균폭, 하천형상계수, 하천밀도를 계산했으며 평균고도(平均高度)는 1:50,0)00 지도상에서 얻어서 각 유역의 특성을 나타내었다. 이와 같이 보다 이론 적인 근거하에서 과학적으로 조사·검토한 결과 上流部에는 上流部에는 浸蝕이 甚하며,中,下流部에는 ??積平原과 扇狀地가 많고, 下流部에는 三角州 形成으로 因한 金海의 大平原을 이루고 있다는 것, 上流部 河谷은 V字形이고, 中, 下流部에는 大部分이 矩形과 梯形의 混合形이며 小數의 V字形도 存在한다는 것, 海低浸蝕에서 始作되어 壯年期 河川에 속한다는 것 等을 알았다. 위와 같은 緖果를 洛東江流域開發에 適用하고자 한다. This present writer, I have brought hight to study for river-situation at about potamological chracteristic. As to the topograhical traits of NAK-DONG river basin to be Coresponded with one fourth 1/4 of the whole area of our country, I have studied with the detail investigation through the exploration, reference books site and som other studying materials. As a result of such researches, particularity for the each watergauge, a confluence-hydro-power site and flood plain and etc, I have brought light to study the special quality, with the list of drawing as the result of site exproration with checking of crosscut figure and alluvial cone. For the length of river sod the area river, they have been measured with U. S. A army map scale 1 : 50,000 compared with the soures of conference, the average width of river, the shape factor of river and river density were calculated and the average higher altitude was measured as 1:50,000 on the map, and that the relation between the average altitude and distance has been appeared with river basin traits after there ablaind by the crosscut lines. Beside this, some ofter items of subject has been brought light on a study, making the most of use with known reports and a library books of reference. As of the above descriptions, under more further reasonable and theorectical. babes, this river basin has been reconsidered to study scientifically and its results are as fllow. In the part of upper stream, there is cavered with erosion, and in the middle plain and alluvial cone and in down sid, these is composed with' kim, Hae's great large plain to be consisted of a delta-shaped. The upper stream is formed V letter shaped and the middlledown stream is formed with a conbined shape of a rectangle and trapezoid, I found that there is excisted a few V letter shaped and there is belonged to the prime of life for river's if it were used to begin from the sea-erosion. With the above results, I hereby would like to apply to the development of NAK-DOHG river basin.

사범대학 영어교육과 학생들의 영어교육과 진학 동기 및 입학 후 변화

이길영 한국영어교과교육학회 2018 영어교과교육 Vol.17 No.2

It is important to know the reasons why students at a department of English Education in College of Education chose the department. The reasons should be related with identities as teachers and ways of approaching their students, which have an influence on the students. This study is exploring reasons why students at a department of English Education entered the department and any changes in their motivation after they entered, by examining 122 students at an English Education Department in a metropolitan university. A questionnaire and reports were used to find the results. It was found that sixty nine percent of the students went to the department since English was their favorite subject and they liked teaching. Thirty percent of them started dreaming of becoming a teacher before middle school days. One impressive result was that many of them have been influenced by their teachers in their choosing the department. This shows that they would obtain fundamental motivation and learn value as teachers from their previous teachers rather than theoretical knowledge. In addition, they show ‘crossing phenomenon’ where students who wanted to become teachers when they entered the department are losing their aspiration of teaching and vice versa. Students got to know whether they have an aptitude in teaching or not by their actual teaching. Aspiration of teaching was the highest in the second year and a bit lower in the third year and got higher in the fourth year. It is assumed that seniors are looking to stability in the final year.