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朴範鎬,申東洙,蔡奎學,李均,金喆中 弘益大學校 1983 弘大論叢 Vol.15 No.1
In Accounting, a new problematic field has been recognized with the development and changes in industrialized society. An accounting system of a multinational corporation emerged from different accounting environments between one country and another. This environment can be summarized as follows; (1) Accounting measurement that affect financial position and management performance of an accounting entity are made by foreign currency, not by domestic currency or reporting currency of a parent company. (2) The exchange rate is not fixed, but fluctuating. (3) In case the foreign business activity is conducted by the foreign entity, separated from the parent company at home, the enterprise activity is done under entirely different circumstances. Such environmental changes in their fundamental effects upon accounting differentiate the meaning of a accounting measurement. Accounting reports by heterogeneous measurements has diminished in informative worth of accounting measurements because there are not secured comparability. Thus, as far as possible, accounting reports should be integrated to one financial statements, identically combined from different home and foreign accounting measurements. The reason that problems of accounting reports of multinational corporation has emerged into a new problematic field is to develop the theory and method to identify different accounting measurements. This paper is to suggest more reasonable directions of reporting system of accounting for multinational corporation, and to explore theoretical foundations of aaccounting report by clarifying the basic problems and characteristics of accounting standards of some countries and their reporting practices. For this purpose, this paper focuses on the discussion of the main subject as follows; (1) The sources and characters of the problems of accounting reports that emerged by the nature and characteristic activities of multinational corporation. (2) Analysis of some country's current accounting standards and reporting practices of multinational corporation. (3) More reasonable model building for accounting report with a view of external and internal management reports.
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神經回路網 필터를 利用한 系統周波數 偏移의 推定에 관한 硏究
임영범,김철환 成均館大學校 科學技術硏究所 1995 論文集 Vol.46 No.1
A power system disturbance or operating abnormality, can produce a severe generation and load imbalance, resulting in a rapid frequency decline. Therefore, in order to monitor and control power system effectively, it is imperative to estimate frequency accurately. The DFT filter is effective to estimate power system frequency. This paper presents three type of neural network DFT filter to estimate power system frequency. The proposed NN filters are three layer perceptron model using Back-Propagation voltage signal, the NN filters extract the real and imaginary component of it and then the frequency deviation and the frequency of the power system are calculated. This paper compares the result of recursive DFT filter with that of NN filter in estimation of power system frequency.
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韓·日 少靑年期의 身體發達과 生活習慣에 대한 實態比較硏究
申範澈 韓國體育大學校附屬 體育科學硏究所 1992 韓國體育大學校附屬 體育科學硏究所論文集 Vol.11 No.1
Based upon the research method and design, performed research results were as follows: 1. Physique dimension 1) In the case of men's physique development, the itemized age that the Korea presented predominantly from 7 age to 17 age compared to the Japan was in the whole means from 16 age in she chest. girth and from 7 age in the sitting height. However female demonstrated a little predominant. tendency that the height, was from 15 age, the chest girth was at 16 age, and the sitting height was after 15 age. 2) The peak age of maximum growth and development showed that. male and female of both Korea and Japan were at 15 age and 13 age in height separately. Both the Korean male and the Japanese female were ac 15 age in body weight,. In the chest. girth, male and female were at 15 age in body weight. In the chest, girth, male and female were at. 16 age and 14 age, i respectively. Both male and fernale were at 15 age in the sitting height. 3) The maximum growth amount presented between 2- 3 years of age ago consisted of the peak of growth and development of height, body weight, chest girth, and sitting height. 2. Motor performance dimension By the number fifteen, enacted by the Ministry of Education in 1951, it. was difficult for the Korea to compare differences between Korea and Japan on the motor performance and physical fit.ness of the boy and youth, because of changing of the eleimination and admition of investigation items over several times and the modification of investigation term and evaluation method at management post in 1962, 1971, 1972, 1973, 1974, 1979, 1980, 1983, and 1989 individually, together with beginning the 10 items of school physical investigation. It was also hard for the Korea to consider obtained data as statistical index, expecially because the author can not make international comparison, the author need to acquire the selection of investigation items and the institutional drafting tinged with coherence. 1) In the chinning exercises of the arms' physical strength test, the Korean male predominated from 12 age to 17 age appoximately mean. 5-2 times compared to the Japanese male. The Japan decreased from 1990. The Korean female executed horizontal hold chining, whereas the Japanese female enforced horizontal hold slightly crooked pulling, which consists of time and frequency. Therefore, these data can not, be compared to each other . but it was thought that the Korea presented a rapid increase values at 14 age (17.9 sec), which may be attributed to either the testing point or the miscalculation of data arrangement. 2) In the throwing performance test, the Korea changed items, such as stick throwing (300g), ball throwing (300g), hand hombthrowing (weight, differences among elementary -middle-high school), ba11 throwing (plastic product, of soft ball magnitude). Because there was different magnitude and weight of instrument in both male and female, the author can not make chronological transition and comparison between internations. However in the Korean-Japanese age, development transit,ion from 12 age to 17 age in male was similar to each other, female presented greatly the width of development. amount at 14 age. 3) In run performance, inasmuch as the Korea had the test. results of 50m run and 100m run at 10-11 age and 12-17 age separately, the longitudinal and cross flute comparison can not be made. However in the developmental transition of both Korea and Japan, according to aging in male, the record was gradually reduced, whereas female decreased gradually after she set the most. record. 4) In the long running of endurance test, since there were differences of gender, elementary-middle-high school, and distance, separately in Korea, the cross transverse comparison can not, be performed, whereas because the Japanese male and female was 1500m and 1000m respectively, the only high school period can be compared to each other. The Japanese male and female showed the most. record at 14 age. 5) In the run item of power test, the Korea changed the term running broad jump and standing jump. The Japan executed the running broard jump, whereas the Korea performed the standing broard jjump. the Korean male and female showed in the broard jump the improvement values ranged from mean 10cm to 15cm between each ages at 10-17 age. The Japanese male was mean 20-35cm; female improved at range mean 1O-20cm, especially both male and frmale demonstrated the sudden increase from 10-13 age, they tended to become dull from 14 age. 3. Life habits 1) In exercise hours, the Japanese male and female had lots of exercise hous (p<.001) when they were in the elementary school period compared to the Korean male and female. in middle and high school, the Korea was a litt1e much or similar to each other, male had more exercise hours than female. 2) In studying hours, the male of the Japanese-elementary-middle-high school presented the percentage of lots of hours (P<.001) compared to the Korean male. The Japanese female showed more the percentage of slightly much hours in elementary and high school period than the Korea, the Japanese female showed much more learning hours than the Korea in middle school period (jp(.001). 3) In a campus registration, it was presented that. both male and female of the Korean-elementary-middle-high schools rcgistereed and tooks a course beyond twice more than did japan (p <.001 ). 4) In a sleeping hours, the Korean male and female was apt. to be almost similar to the the Japanese male and female. In an exercise preference degree, the Korean male was slightly higher than or similar to the Japanese maie. The Korean female presented more or less higher proportion than the Japanese female. 5) The Korean male spent. in elementary-middle-high schools more hours of watching T.V than the Japanese male (p<.001). The Korean female was apt to be slightly higher than The Japanese female. 6) In a breakfast, ail of the Korean-Japanese male and female ranked much the same proportion. In a snack, they were much the same, but. the Korean female demonstrated slightly higher percentage than the Japanese female. 7) In confidence regarding physical fitness, the Korean male was lower in middle school period than the Japanese male (p< .001). 8) In perseverance, all the korean male and female were slightly lower in elementary-middle-high schools than the Japanese male and female; japanese female of elementary school was slightly heigher than the Korean female; but the Korean female ranked more or less higher in amiddle and high scnool period than the Japanese female.
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신수범,이철환,김영기 인천교육대학교 초등교육연구소 2001 교육논총 Vol.18 No.-
현재 초등학교 컴퓨터 교육과정에 나타난 내용을 분석하여 보면 일반화 된 컴퓨터와 네트워크의 용도를 효율적으로 재구성하지 못하고 있으며 컴퓨터 교육과정과 그 이외의 교육과정에서 정보를 관리할 수 있는 내용으로 구성되어 있지 않다. 또한 소프트웨어의 기능 습득에 그치고 있으며 컴퓨터와 정보통신기술이 교육적 관점에서 재해석되어 있지 않고 전문적인 개념이 그대로 교육과정에 삽입되어 있는 형편이다. 이러한 점은 컴퓨터 교육의 기반이 되는 학문적 영역에 대한 연구가 새롭게 구성되어야 할 필요성을 제시하고 있다. 따라서 본 연구에서는 이와 같은 문제점을 해결하고, 컴퓨터 교육의 명확한 자리매김을 제공하기 위하여 컴퓨터 교육의 학문적 기반을 분석해 보고자 한다. There are two major curricula concepts of computer education. One is a kind of tool based curriculum that could enhance the quality of instruction and learning, such as, information and communication technology(ICT) in education, computer education as a tool, or computer/web based education. The other is a kind of content based curriculum that could handle what computer is and/ or how computer works. This is so called 'computer science education'. Because information technology has changed very rapidly and the related research is not enough, there have always been some gaps between theory and practice. When we carefully investigate the current curriculum of computer education, professionally organized contents in computer and network theory are used in elementary school. We need to re-organize the contents which is adequate to children. This situation implies it is very necessary to analyze current curriculum and setup a direction of computer education based theoretical approach in information processing area. Therefore, the main purpose of the study was to find out what computer curriculum should be changed and organized for elementary school teachers as well as students in computer education. The concept of computer education was summarized. The study surveyed and analyzed interdisciplinary subject areas related computer education, such as, computer science, information science, and cognitive science, etc.
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