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- 저자 : 李?燮 (검색결과 992 건)
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證券 去來法(1962)以後 韓國 證券市場의 制度史的 考察
李性燮 忠南大學校 1974 論文集 Vol.13 No.1
Professor Hugh T. Patrick classified the character of the financial market as demand-following type and supply-leading type. In the demand-following financial market, the degree of its development and the structure of it are determined by the demand of depositors and the supply of the investor in real economy. In the past, the theory of financing was of the demand-following type. But the financial market which was efficiently utilized in them modernization process of Japan and the successful examples of Brazilean capital market lay the questions on the theory of demand-following financing. The market structure made by successful economic policies in Japan and Brazil created the demand of the depositors in real economy for financial portfolios and urged the supply of good financial assets to the investors in-real economy. They are of the supply-leading types. Since the promulgation of Law of Security Transaction(1962), Korean government authority of financing has established the financial infrastructures like Korea Stock Exchange, Korea Investment Corporation, and other financial institutions related to the issuing and exchanging of securities, and many rules for the issuing and buying and selling of financial assets. And also Korean government authority of financing (Ministry of Finance)has propelled the policies for the upbringing of Korean security market. So it enacted the Law for the Upbringing of Korean security Market and the Law for the Quickening of making Public of Enterpries, and announced the 6·3 Emergency Decree and the 8·3 Presidential Emergency Decree. But the Establishment of financial infrastructure and rule for issuing and buying and selling of securities is the necessary condition, not the sufficient condition. In order to develop Korean security market as professor Hugh T. Patrick suggested it, government authority should make institutional sufficient conditions step by step.
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酸處理에 따른 象牙質에 대한 Glassionomer Cement의 接着强度에 關한 實驗的 硏究
李源燮,閔丙淳,崔浩永,朴尙進 大韓齒科保存學會 1988 Restorative Dentistry & Endodontics Vol.13 No.1
The purpose of this study was to evaluate the bond strength of glassionomer cement against cut dentin surface which was treated with various surface cleaning agents. 48 freshly extracted human 3rd molars were ground flat through the enamel into the dentin using 600 grit silicone carbide paper under a flow of water. The were divided into four groups by the following cleaning procedure on cutdentin surface; Group Ⅰ:No surface treatment after grinding with 600 grit silicone carbide paper as control group. Group Ⅱ:Surface treatment with 50% citric acid for 30 seconds. Group Ⅲ:Surface treatment with 37% phosphoric acid for 30 seconds. Group Ⅳ:Surface treatment with 10% polyacrylic acid for 30 seconds. The specimens in 4 groups were immersed in distilled water at 37℃ for 24 hours before testing after cleanising with water-spray and drying with air. Bond strength was measured with Instron Universal Testing Machine(Autograph S-100, Shimadzu, Kyoto, JAPAN). The results were as follows: 1. The bond stregths of group Ⅱ, Ⅲ & Ⅳ were not seemed to be shown more significant improvement than a group Ⅰ. 2. The bond strengths in groups which were treated with 50% citric acid, 37% phosphoric acid and 10% polycrylic acid, were ranked 24.70kg/㎠, 22.02kg/㎠ and 31.13kg/㎠, but its difference was not significant, statistically.
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李敬燮 서강정보대학 1995 論文集 Vol.14 No.-
Research and Development is the most important factor among the various management strategies for business companies to develope themselves steadily in the face of intensive competition. So it is important how to account Research and Development cost which determines the possibility of innovation and technology. The R & D cost occurs extraordinary for new product and new technology research. Its benefit is expected in the future and the cost is depreciated within five years. In this paper, we compare our standards with developed country's. We find out some problems and give some solutions. First, we are to arrange the standard for R & D cost. Second, we are to complement its standard and regulate it in detail. Third, we are to complement depreciation method of R & D cost and to allocate its cost properly. We should account its' cost to ordinary cost and embody its' condition so that R & D cost should be operated restrictedly.
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李敬燮 서강정보대학 1996 論文集 Vol.15 No.-
The balance sheet is one of financial statements that presents fairly all assets, liabilities, and stockholders' equity in order to report clearly the financial position of the enterprise. There are standards for preparation of the balance sheet. They are a classification. standard, gross amount standard, etc. Asset and liabilities shall generally be presented in the balance sheet in the order of the liquidity. The financial statements are prepared in report formats, which may be in either standard or short form type. However, the balance sheet may be prepared in a "T-account" format. The financial statements include sufficient footpotes or parenthetical disclosure providing information on significant accounting policies and other necessary financial information. Though revised financial accounting standard was to be international and to raise understandings, We have to review some issues. First, We have to introduce a supplementary financial statement in order to complement some limitations. Second, we have to change certain terms, in order to understand easily by users. For example, from balance sheet to statement of financial position, from allowance for doubtful account to estimation for doubtful account. Third, in article 93, there are special provisions. The recognition of accounting is judged by the materiality. So it is not good that a nation has two more divers standards. Fourth, we have to revise 「Industry specific accounting standard」, 「Research and development costs accounting」, 「a standing rule of merger and acquisition accounting」 in order to raise application in practice.
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