EDP會計監査에 關한 硏究 : EDP회계감사에 관한 연구

김동율 釜山大學校 商科大學 1983 釜山商大論集 Vol.46 No.-

인터넷 전자상거래에 있어 소비자들의 Equity 평가에 관한 연구

김동율 昌原大學校 産業經濟硏究所 2000 産經硏究 Vol.17 No.-

회계자료(會計資料) 모델에 관(關)한 연구(硏究)

김동율,최상문 한국회계학회 1982 會計學硏究 Vol.4 No.1

쇼(G.B.Shaw)의 『무기와 인간』(Arms and the Man)에 나타난 희극성

김동율 동아대학교 인문과학대학 영어영문학과 1997 동아영어영문학 Vol.13 No.-

The purpose in this paper is to show that the comic aspects give the dramatic unity in Arm and the Man. Many critics have argued that this play is not a comedy but an extravaganza, because parts of this play are widely unconnected, and doubled that Shaw conceives himself to have written a serious comedy. Shaw, however, insisted in the preface of this play that he intended the dramatic effect through the conflicts between romantic idealism and realism. These conflicts make this play comic and serious, and this serio-comicness is the characteristic of Shavian comedy. In this play are two romances between Sergius and Louka, Raina and Bluntschli, which produce conflicts in many aspects. First, the comic conflicts between idealistic romanticism and realism in Sergius and Raina work as the kind of background of this play. Second, the conflicts between Sergius and Louka, Raina and Bluntschli give the clues to solve the conflicts between idealistic romanticism and realism in Sergius and Raina. Last, all the conflicts act as revelation of both the ignorance and the knowledge for 'real love'. In the course of Raina's and Sergius's transformation from romantic to realist, they face realistic Bluntschli and Louka and reveal their incipient elements of realism. These realistic-romantic dualities bear the comic-serious conflicts and solutions. Conclusively Shaw makes the most of the comic aspects in order to break from the break from the convention of the fictitious idealism. Though Shaw wants to treat 'war and love', it is not that he wants to abolish war, but that he wants to abolish the idealization of war, not that he wishes to abolish love, but unrealistic views of love This achievement through the conflict between romanticism and realism contributes to promote the development from conventional romantic comedy to modern realistic play.

중소제조업의 산업 인력난

김동율 경영행정대학원 1995 최고경영자과정 논문집 Vol.4 No.-

버나드 쇼의 『악마의 제자』(The Devil's Disciple)에 나타난 입센의 영향

김동율 신한영미어문학회 1997 새한영어영문학 Vol.38 No.-

In the Devil's disciple Shaw deals with the religious reality which was denied at English society in the late 1990's. Although this play followed some melodramatic principles of the well-made play in order to win the audience's interest, this play was based fore upon realism. Nineteenth-century dramatic realism covered real people and actual events and had a kind of verisimilitude which m망 us to think that we are actually watching a real event. But Ibsen wrote his plays more complicatedly and paradoxically ; externally congruous but internally incongruous, which was a structural principle in Ibsen's drama. In other words, thee in not congruity between content and form, the inner and the outer kinds of realism with Ibsen. This sturdy seeks to the influence of the Ibsen's realism on Shaw's The Devil's Disciple and how Ibsen's duality and ambiguity applied to this play. Shaw's main theme in most of all his dramas is iconoclasm, This theme needs imaginative effort from the audience, which is unrealistic compared to the favorite melodramatic plays of those days. So Shaw used the technique of Ibsen's realism to dramatize his iconoclasm realistically. In this play he meant to destroy the rigidly formal and distorted Puritanism in those days. Shaw rejected Puritanism forcefully, considering this religion as the object of his iconoclasm. Shaw devised his own dual plots for his purpose ; main plot and sub plot. In the main plot, Shaw developed the serious religious problem, while he dealt with love affairs among Richard, Judith and Anderson. In other words, Show tried to interweave religious matters with melodramatic love affairs, the main plot with the sub plot, and thus endows ambiguity and amusement, to this play. Although there are romantic, melodramatic elements in this play, through the elements Shaw's true intention is to build" the religion for human beings" instead of "the religion for religion". In conclusion Shaw adds attractive beauty to this play with Ibsen's realistic characteristics such as duality and ambiguity.

現行原價·不變購賣力會計情報의 經濟的 設明力에 관한 硏究

金東律 부산 외국어 대학교 1988 外大論叢 Vol.6 No.1

Price change have long been recognized in both accounting and economic literature as being a serious problem. Under the inflationary conditions, there are some of problems in regarding the conventional historical cost accounting. First, the postulation of stability in monetary value turns to be found unrealistic, and therefore the accounting data on the traditional financial statement has become useless. Second, the income measured in terms of historical cost is consisted of current oprating income and earning by price level changing but it can't measure and communicate them separately. It is very difficult to maintain physical capital because the period income determined by maching historical cost and current revenue causes unadequate income tax and divident. This fact comes bring self-liquidation. As a result, some actions for developing an alternative accounting system to reflect the impact of inflation on the financial statements reported by business entities are required. Two basic approaches for inflation-adjusted accounting system to reflect the impact of inflation on the financial statements reported by business entities are required. Two basic approaches for inflation-adjusted accounting system are suggested; one is the current purchasing power accounting(CPP) which use the general price index numbers to reflect the change of purchashing power of money according to the impact of inflation, the other is current cost accounting(CCA) which use current cost instead of historical cost to assess the value of resources. In the early 1970s most of official recommendations were concerned with general purchasing power accounting, and in 1975 it seemed probable that the accountancy bodies in several countries would be recommending the publication of supplementary CPP accounting information in the late 1970's. In September 1975, however, the UK Sandilands Committee recommended a system of current value accounting and since that time there has been a gradual movement away from CPP accounting towards current cost accounting. In th America the lengthy struggle to development an accounting standard on a controversial topic finally reached a milestone in september 1070, when the Financial Accounting Standard Board issued Stratement No. 33, Financial Reporting and Changing Prices. In the United Kingdom a government sponsored committee (Sandilands Committee) recommended that all companies should as soon as practicable adopt an accounting system to be known as current cost accounting. ICAEW(institute of Chartered accountants in England and Wales) isued in March 1980 SSAP 16 (Statement of Standard Accounting Practices No. 16) to apply to accounting periods staring on or after 1 January 1980. There have been many debate over how best to reflect the impact of changing prices concerns the extent to which general veersus specific price change should be incorporated in to the supplementary disclosures. Proponents of historial cost/constant dollar (HC/C$) method argue that inflation is the problem; an adequate solution, therefore, is the adjustment of historical cost amounts using an index incorporating a broad range of price changes, either the Consumer Price Index(CPI) or the Cross National Product Imlicit Price Deflator. Proponents of current cost/constant dollar(CC/C$) method argue that the decusuib usefulness of historial cost data declines, even if there is no general inflation, when prices change in the specific goods and services purchased by a company. An unprecedented research program has beren implemented by the FASB. The board has issued Statement No. 70. Finacical Reporting the Changing Prices: Foreign Currency Translation, which rescinds the requirement that companies with significant foreign operations disclse historcal cost/constan dollar(HC/C$) data. And on December 27, 1983, the FASB issued the Invitation to Comment(IC) Supplementary Disclosures about the Effects of Changing Prices, which discusses potential idcourse corrections in Statement No. 33 and related pronouncement. In December 1986, the Board issued a Statement of Financial Accounting Standards No 89. Financial Reporting and Changing Prices, that woul have combined with out Significant changes all existing FASB pronouncements relating to reporting supplementary information on the effects of changing prices, Thus, it would have countinued the disclosure of current cost information expressed in terms of constant monetary units, According to Statement No.89, a business enterprise that prepares its financial statements in U.S dollars and in accordance with U.S generally accepted accounting principles is encouraged, but not required, to disclose supplementary information on the effects of changing prices. Certain disclosures related to mineral resource assets also would have been continued. Althought the requirements for historical cost constant purchasing power information were previously eliminated, such information could have been substituted for current cost costant purching power informations in certain circumstances. That proposed Statement would have differed from existing requirements in two respects The five-year summary of selected finan data would have been stated in average-for-the-current-year units of purchasing power. The option in Statement 33 to use base-year dollars the end for or the end-of-the-current-year U.S. Consumer Price Index would have been elminated. In addition, a gain or loss on disposal or write-down of inventory or property, plant, and equipment thatwas includid in income from continuing operations in a current cost basis. In an inflation condition capital maintenance concept is very important. An enterprise receives a return only after its capital has been maintained or recovered. The concept of capital maintenance, therefore, is critical in distinguishing an enterprises return on investment from return of its investment. The financial (money) amount of an enterprise's net assets at the end of a period exceeds the financial amount of net assets ant the beginning of the period after excluding the effects of transactions with owners. In contrast, a return on physical capital results only if the physical productive capacity of the enterprise at the end of the period exceeds the physical productive capacity at the beginning of the period, also after excluding the effects of thransactions whth owners. The physical capital maintenance concept can be implemented only if inventories and property, plant, and equipment are measured by thier current costs, while the financial capital maintenace concept does not require maintenance concept does not require maintenace concepts incolves the effects of price changes during a period on assets while held and liabilities while owed. Under the financial capital concept, if the effets of those price changes are recognized, they are conceptually holding gains and losses and are included in the return on capital. Under the physical capital concept, those changes would be recognized but concepyally would be capital be includid directly in equity and not includid in return on capital. The reader is free to cpmbine some, all, or none of the various holding gains(shuch ans the Increase or Decrease in Current Cost and the Gain or Loss in Monetary Items) with Income from Continuting Operations. As a result, several different income numbers can result. These income numbers can be characterized according to the nature and treatment of the various holding gains in a given income measure generally implies a capital maintenance comcept. In this paper, various capital maintenance concepts are examined which are inplicit in the assorted incom figure choices available form various accounting model, and the extent to which they are physical or financial or, in some cases, uniterpretable is analyzed. Next, some, conceptual issues related to holding gains and current cost measurements are addressed. Then some major inplementation prolems involved in calculating current costs are discussed. Finally, the need for and the possibility of introduction of CCa to Korean economy are discussed, and the proposals for CCA acceptance are offered as a final comment.

경종(景宗)의 병력(病歷)에 대한 연구 I - 『승정원일기(承政院日記)』 약방(藥房) 기록을 중심으로 -

김동율,김태우,차웅석,Kim, Dong-Ryul,Kim, Tae-Woo,Cha, Wung-Seok 한국의사학회 2012 한국의사학회지 Vol.25 No.1

This study is about King Kyung-jong's medical history written on "The Daily Records of Royal Secretariat of Chosun Dynasty". Kyung-jong, the 20th King of Chosun was born in 1688 as a prince and passed away in 1725. When he was prince, his main diseases were some infectious things; for example, smallpox, measles, a sort of malaria, a sort of mumps etc. But the time he was king, his main diseases were related unenergetic(虛證). According to "The Daily Records of Royal Secretariat of Chosun Dynasty" yak-bang(藥房) records, some informations about his health are different from general knowledges. At first, His father's dead is more related his health than his mother's dead. Second, he was fat, not thin(or desiccate). Third, his infertility was not caused his mother when she died. Fourth, he was regarded as one of psychological healthy person. And not exactly related Kyung-jong's health, in "The Daily Records of Royal Secretariat of Chosun Dynasty" at Kyung=jong's era, there are some meaningful informations at medical history. One is a doctor who was smallpox specialist. His name is Yoo-Sang, he treated three of Chosun's King very perfectly and his family worked for the royal family's health for 150 years, especially treating smallpox. the other is prescription Gamijojungtang(加味調中湯), Kyung-jong's favorite prescription. This prescription is considered royal special prescription at Chosun.

위상최적설계를 활용한 압출기의 플라텐 경량화 설계

김동율,김지욱,이정인,조아라,이성윤,정명식,고대철,장진석 한국소성∙가공학회 2022 소성가공 : 한국소성가공학회지 Vol.31 No.5

In this study, the weight of the platen was reduced using the structural strength analysis and topology optimization design of the extruder by finite element analysis. The main components of the extruder such as the stem and billet, were modeled, and the maximum stress and safety factor were verified through structural strength analysis. Based on the results of the structural strength analysis, the optimal phase that satisfies the limitation given to the design area of the structure and maximizes or minimizes the objective function was obtained through a numerical method. The platen was redesigned with a phase-optimal shape, the weight was reduced by 40% (from the initial weight of 11.1 tons to 6.6 tons), and the maximum stress was 147.49 MPa safety factor of 1.86.

일반도로와 자전거도로에서의 카고바이크 화물 적재함 진동 특성 비교

김동율,유명국,이행석,김상민 한국포장학회 2023 한국포장학회지 Vol.29 No.3

This paper analyzes the vibration characteristics within the cargo compartment of a three-wheeled cargo bike when used on both regular roads and dedicated bicycle lanes. When cargo is loaded into the cargo compartment of a cargo bike and driven on the road, the shocks and vibrations transmitted from the ground can potentially affect the transported goods and even lead to product damage. As the vibration characteristics applied to the cargo compartment may vary depending on the condition of the road, vibration sensors were attached to the cargo bike's cargo compartment for data collection during operation on different road types. According to KS T ISO 13355 standards, the cargo bike can withstand vibrations within the range of 10 Hz to 60 Hz when operating on both bicycle lanes and regular roads. However, it is observed that there are peaks exceeding the profile in the frequency range of 3–6 Hz. In the 70-200 Hz range, the profile is exceeded on both regular roads and bicycle lanes, with a tendency for higher exceedance on bicycle lanes. The Grms value within the frequency range of KS T ISO 13355 is 5.926 m/s² (0.604 Grms). When operating on bicycle lanes with cargo, the Peak envelope optimization PSD value is 6.553 Grms, while on bicycle lanes, it is 7.708 Grms, indicating a difference of at least tenfold.