企業年金會計에 관한 硏究

李喜均 울산대학교 1988 연구논문집 Vol.19 No.2

선진국에서는 勤勞者의 退職金支給保?制度로서 企業年金制度가 보편적으로 실시되고 있으며 또한 退職金制度가 年金制度로 전환되는 추세도 증가하고 있다. 年金制度를 채용한 기업에서는 退職勤勞者에게 未來에 지급할 給付金이 기업의 財務狀態와 經營成科에 중대한 영향을 미치기 때문에 給付金支給에 충당할 基金積立額을 조달하기 위한 年金原價의 測定과 年金關聯情報의 公示가 중효한 會計問題로 제기된다. 그리고 企業年金會計는 年金制度의 관련법규와 기업의 年金財政 그리고 年金原價를 산출하는데 필요한 保險數假定등의 영향으로 복잡한 문제를 가지고 있다. 따라서 본 연구는 미국의 企業年金制度를 중심으로 발전한 年金會計基準의 변천과정, 年金原價의 認識과 測定, 年金資産과 負債의 測定 그리고 公示에 관한 主要會計方法을 理論的, 體系的으로 分析하여 한국에서도 1988년부터 시행되고 있는 現幸年金制度에 적합한 年金會計基準을 제정하기 위한 방향을 제시하는데 그 목적이 있다. The guarantee system for employee's retirement benefits has pervasively been changed fro mretirement benefit system to employee pension plans in developed countries. As the benefit has a significant influence on the firm's financial position and business performance, the measurement of pension cost and the disclosure of pension-related information become important issues. These are more complicated by the following problems, the legislation of the plan, firm's pension fienace, and actuarial assumptions on pension cost. In this paper, we review theoretically and systematically the history of accounting standard for pensions, the recognition and measurement of pension cost, the measurement of pension assets and liabilities, and the important accounting methods of disclosure in America. On the basis of the review, we suggest the direction of the establishment of accounting standard for pension in Korea.

財務比率情報의 經營成果豫測値와의 關聯性

이균봉,지희숙 부산대학교 경영경제연구소 2004 經營 經濟 硏究 Vol.23 No.1

본 연구는 재무비율과 경영성과지표의 관련성을 연구함으로서 재무비율이 경영성과에 미치는 영향을 분석하고자 한다. 경영성과지표는 ROE와 EVA를 선택하여 종속변수로 사용하였고 독립변수인 재무비율로는 유동비율, 부채비율, 총자산회전율, 매출액영업이익율, 매출액증가율을, 기업규모를 통제변수로 사용하여 기업전체와 산업별로 구분하여 회귀분석을 실시하였다. 분석결과 부채비율과 수익성비율은 경영성과와 유의적인 관계가 있는 것으로 나타났으며, 총자산회전율은 EVA와는 유의적이나 ROE와는 관계가 없는 것으로, 성장성비율에서는 총자산회전율과는 반대의 결과로 나타났다. 또한 재무비율은 ROE보다 EVA를 더 잘 설명해주는 것으로 나타났다. 산업별 분석결과는 각 산업마다 유의적인 영향을 미치는 변수가 다르게 나타났는데 이는 우리나라 산업별로 재무구조의 특성이 다르다는 것을 제시한다. The purpose of this study is to investigate the impact of the traditional financial ratios on the business performance measures such as EVA and ROE. Where, the cost of capital is to be deducted in the EVA calculation process, on the other hand, not in the ROE. Specifically this thesis is to test whether the typical financial ratios are the better relationship with the EVA and ROE than the other traditional performances or not. The firms meeting the sampling criteria among firms listed in the Korea Stock Exchange were 352 as of December 31, 2001. The regression analysis was performed to test the following hypotheses. H1: There is a negative relationship between the current ratio and business performance(ROE, EVA). H2: There is a negative relationship between the debt ratio and business performance(ROE, EVA). H3: There is a positive relationship between the asset turnover ratio and business performance(ROE, EVA). H4: There is a positive relationship between the operating margin on sales and business performance(ROE, EVA). H5: There is a positive relationship between the sales growth and business performance(ROE, EVA). The results of testing were as follows; First, the relationship of the current ratio with business performance are not to be significant. Second, there is a negative relationship between the debt ratio and business performance. Therefore, the way of capital funding seems to be significant with business performance. Third, the very significant relationship between the asset turnover ratio and EVA was found, but the relationship between the asset turnover ratio and ROE was not. Fourth, the relationships between the operating margin on sales and business performance as ROE and EVA are positively to be significant. The profitability ratio make a great impact on the decision making process. Fifth, ROE was affected by the sales growth at the significance level of 1 percent. Lastly, it was found that each industry has its own significant variables. The financial ratios impacting on business performance as EVA and ROE make a difference among each industry. On conclusion, the specific industries have different financial structure. And the adjusted R2 in EVA is significantly larger than that of ROE in individual analysis.

[논문]ZCS를 이용한 간단한 long pulse CO2 레이저 전원

김태균,이임근,김희제 釜山大學校生産技術硏究所 2004 生産技術硏究所論文集 Vol.63 No.-

30Torr 이하 저압 공진기에서 ms order의 long pulse duration을 가진 간단한 펄스 CO2 레이저를 구현하였다. 레이저 시스템의 새로운 전원은 직접 상용전원을 스위칭한다. 이 새로운 전원의 방전 회로에는 정류기, 축전용 커패시터, 또는 전류 제한용 저항이 필요하지 않다. 레이저 출력을 제어하기 위해 펄스 반복률을 최대 60Hz까지 조절했고,SCR의 스위칭각은 30°에서 150°까지 변화시켰다. ZCS circuit과 PIC one-chip microprocessor는 SCR 게이트 신호를 제어하기 위해서 사용되었다. 18 Torr 압력,60Hz 의 펄스 반복률,SCR 스위칭각 90°에서 최대 레이저 출력 35 W를 얻었다. 또한 다른 CO2 레이저와 비교해서 long 펄스를 얻을 수 있었고 이는 대략 3ms(FWHM) 였다.

LUC 구조를 이용한 윌킨슨 전력분배기 설계

이원균,황희용 강원대학교 정보통신연구소 2008 정보통신논문지 Vol.12 No.-

In this paper, the exact analysis of the LUC(Lowpass filter Unit Cell) and application to Wilkinson power divider are presented. The Z-parameter of LUC is derived. The structure of LUC shows wide stop band and sharp skirt characteristics. Using the characteristics we designed a miniaturized Wilkinson power divider with wide harmonic-suppressed band. The size of the proposed Wilkinson power divider is 10% smaller then the conventional Wilkinson power divider. The frequency response is the same with that of the conventional ones on near 2.45 GHz center frequency. Including the fifth harmonics, up to 13 GHz spurious responses are suppressed below to -18 dB.

기상 에탄올 측정을 위한 후막형 전기화학식 바이오센서

이희진,박제균,김성태 경북대학교 센서기술연구소 1994 센서技術學術大會論文集 Vol.5 No.1

An amperometric biosensor has several advantages such as, among others, low production cost, simple measurement scheme over other types of biosensor. Up until now, research activities in amperometric biosensors have mainly been focused on the liquid-phase analysis. However, efforts are required to be directed towards newly developing the capability of analyzing gas-phase samples for wide and extensive applications of amperometric biosensors. In this work, we have successfully fabricated a thick-film amperometric biosensor with the capability of effectively and sensitively sensing ethanol vapor, demonstrating that even gas-phase sample can be effectively detected using a simple amperometric biosensor.

구내신연장치를 이용한 치조골증대술 후 임프란트 매식 : 치험 5예 REPORT OF 5 CASES

이용욱,박충열,송종운,박홍주,김영운,오희균,유선열 대한악안면성형재건외과학회 2002 Maxillofacial Plastic Reconstructive Surgery Vol.24 No.2

Successful alveolar ridge augmentation by distraction osteogenesis method has been reported previously. There are several types of devices for alveolar ridge augmentation. In this paper, a new intraoral distraction device was used on the severe atrophic mandible in order to distract an alveolar ridge vertically in 5 patients. Mean amount of distracted alveolar ridge was 7.4㎜ (5∼9.5㎜). Dental implants were placed in the distracted alveolar bone and good osseointegration was obtained in all patients. Mean follow up period is 2years 6months (7months∼4years 9months). No complications, such as infection or resorption was observed in all patients. Alveolar ridge augmentation by gradual distraction seems to be a safe, simple and reliable procedure.

이개강 전위피판을 이용한 외이도 입구 확장술

이호기,김희남,문성균,김은서,박남성 釜算慶南耳鼻咽喉科學會 1994 임상이비인후과 Vol.5 No.2

연삭기용 직각 전자척의 자력특성에 관한 연구

이우균,이용구,맹희영 서울산업대학교 산업대학원 2000 大學院論文集 Vol.7 No.-

The new efficient square electro-magnetic chuck, which is using for the clamping devices of grinding machine, is developed in this study to improve the convenience of grinding work and to give the workpiece high parallelism and flatness without scratch or deformation. The recommended structure of magnetic cells are updated to find the most superior magnetic characteristics by using the finite element analysis and sample prototyping, The analyzed results are retrofitted to solve the drawbacks of previous models step by step by considering the characteristics such as magnetic fields, strength, distribution, and thermal deformations of magnetic chuck. Finally the most recommended models is designed to satisfy the KS specifications with commercial magnetic chuck, and the prototype chuck with this dimensions and structures is manufactured, it is also analyzed the overall characteristics of magnetic chuck and is performed the experimental investigations whether the KS specifications are satisfied.

개방 스터브를 갖는 평행결합선로의 해석과 응용

이원균,이홍섭,황희용 江原大學校 産業技術硏究所 2007 産業技術硏究 Vol.27 No.B

In this paper, the exact analysis of the parallel coupled line with open stub is presented. This structure shows LPF characteristics with broad stopband and sharp skirt characteristics. We derived the exact Z-matrix expression of the structure. In order to show the validation of the expression we designed 3^(th) order Chebyshev LPF using the structure. The simulated data excellently agreed with the predicted values by the calculation using the derived expression.

Romey의 方法에 따른 高等學校 地球科學 敎科書의 分析

禹榮均,李義雨,金熙洙 공주대학교 사범대학 과학교육연구소 1993 과학교육연구 Vol.24 No.1

Science Ⅰ(2) and Earth Science, the high school textbooks by the 5th curriculu, were analyzed by Romey`s method and analytic results were compard. The results of Science Ⅰ(2) textbooks are as follows: In the contents, the index of students involvement ranges from 0.16 to 0.02. The average indices in each chapter of 8 different textbooks are 0.08, 0.10, 0.09, 0.08 and 0.05. The maximum index is in chapter Ⅱ and the maximum index chapter Ⅴ. In the figures and tables, the index of students involvement ranges from 1.00 to 0.00. The average indices in each chapter of 8 different textbooks are 0.29, 0.25, 0.21, 0.25 and 0.14. The maximum index is in chapter Ⅰ and the minimum index in chapterⅤ. In the exrecises, the index of student involvement ranges from 1.50 to 0.00. The average indices in each chapter of 8 different textbooks are 0.45, 0.23, 0.33, 0.25 and 0.31. The maximum index is in chapter Ⅰ and the minimum index in chapterⅡ. The results of Earth Science textbooks are as follows: In the contents, the index of student involvement ranges from 0.15 to 0.00. The average indices in each chapter of 7 different textbooks are 0.07, 0.06, 0.04 and 0.04. The maximum index is in chapter Ⅰ and the minimum index in chapter Ⅲ and Ⅵ. In the figures and tables, the index of student involvement ranges from 0.67 to 0.00. The average in each chapter of 7 different textbooks are 0.17, 0.21, 0.15 and 0.04. The maximum index is in chapter Ⅱ and the minimum index in chapter Ⅵ. In the exercises, the index of student ranges from 1.00 to 0.00. The average indices in each chapter of 7 different textbooks are 0.23, 0.32, 0.40 and 0.35. The maximum index is in chapter Ⅲ and the minimum index in chapter Ⅰ. The suitable involvement index for inquiry learning should be over 0.40(Romey, 1968), but the indices shown above are below 0.40. Therefore, as a whole, it is considered that Science Ⅰ(2) and Earth Science textbooks by the 5th curriculum are not suitable for inquiry learning. But, partly, ordering contents, figures and tables, and exercises index of student involvement is seen the progressive tendency to 0.40. Therefore, figures and tables than contents, and exercises than figures and tables, and Science Ⅰ(2) than Earth Science are more inquiring. And, according to the textbooks, or chapters, or contents, figures and tables, exercises, index of student involvement are partly higher than 0.40. There would be the possibility of raising the index value of the textbooks if the writer would pay more times, attentions and endeavors in editing new textbooks.