標準原價計算制度 導入에 對한 考察 : 大規模企業의 體質改善을 中心으로

朴京洛 慶北專門大學 (영주경상전문대학) 1979 慶北專門大學 論文集 Vol.2 No.-

Today, cost control problems are very important because all the enterprises want to establish the sound management and the sense of responsibility and to contribute to the managemental rationalization and the increase of efficiency. Modern cost control means cost accounting system, I have discussed the various problems of accepting the standard cost accounting system in this thesis. The contents are summerized as follows: 1. I have discussed the problems of standard accounting in the method and the range of research. 2. I have discussed the problems of a condition precedent and the limits which have to be possessed in accepting the standard cost accounting system of a large-scale enterprise in our country. 3. Testing the availuability for the differnces of the prime cost, I have investigated the factors of obstruction accompanied with institutions. When we are trying to accept and apply the standard cost accounting system as the prime cost control, I think, some environmental conditions are asked as follows: First, we must urgently find the estimated cost by the scheduled cost estimated more accurately before we construct the standard cost as the scientifically predetermined costs. Second, we can establish the cost standard comparatively with ease under the given conditions. And as we establish the standard and carry it into effect from the elements of cost or the cost department which we can expect the scientific inclinations to some extent, we must gradually expand the range of standard establishment. Third, the accomodating attitude that the enterprises can accept the standard cost accounting system is of great importance. Fourth, the regulation of condition which can accep tthe standard cost accouning system must be managed imminently. And I insist that the standard cost accounting system can be the means of management, not the purpose itself.

회계정보자원의 전략적 활용에 관한 연구

이경락 慶北大學校出版部 1998 經商論集 Vol.26 No.1

會計原則의 歷史的 考察

朴京洛 慶北專門大學 (영주경상전문대학) 1981 慶北專門大學 論文集 Vol.3 No.-

This thesis is to study on the historical process of the development of accounting principles. (1) The technical method for the grash of numerical value in our economic life was developed after Lucas Pacioli has published the first book on accounting in 1914. (2) The business accouning has more developed in the theoretical side than in the technical side after the ownership and management of business was separated by its enlargement in 1930s. (3) Accounting Research Association (SEC, AICPA, AAA) systematized the accounting principles. (4) There appears a new accounting by the accounting principles of AICPA in 1957. (5) The accounting principles was established as an accounting information system in the late half of 1960s. (6) Since 1970, the organization of FASB is researching the uniform accouning principles. As seen above, the accounting technique and theory has been developed, and. it is the historical product developes under the necessity of economic society. In order to attempt the more development of new accounting, I tried to systematize it and surveyed its historical changing phase.

資産評價에 대한 考察

朴京洛 慶北專門大學 (영주경상전문대학) 1977 慶北專門大學 論文集 Vol.1 No.-

Recently evaluation of assets has played an important role in various aspects of accountancy and it has a profound effect on the measure of expenses. It's because the purpose of evaluation of assets is directly related to that of accountancy, which is to provide accurate data for investers, creditors, administrators, employers, government officials and citizens in general, by grasping an exact status of property at a certain point of time, ad accodnting the effect of management during the given period of time. This paper has examined the evaluation. of assets in various aspects with a view to setting up a proper evaluation of assets appropriate for the changable, complicated socio-economic condition, and to analvsing the rules of accounting, financial statements and the way of evaluation.

다래(Actinidia arguta)의 揷木에 관한 硏究

沈慶久,安永熙,黃重樂 成均館大學校 1982 論文集 Vol.32 No.-

Actinidia arguta PLANCH, native to mountains and wooded areas of Korea, are expected as edible landscape plants. Actinidia arguta are perenial and deciduous climbing plants with flesh leaves and strong vines, and flowered from May to June and matured from September to October. It is recommened that cuttings should be taken from the one-year-old stem after maturation. A percentage of successful propagation by cuttings has not yet studied in detail. This objective of this study was conducted to investigate the potential of Pergola materials of wild Actinidia arguta, and to determine the influence of rooting hormone and H_2SO_4 on the rooting of shoot cuttings and to compare female and male plants in rooting. Only cutting of one-year-old stems were collected for this experiment, Rooting beds in a green house were filled with vermiculite and installed the electric wires for heating under the beds. Rooting beds were closed with polyethylen film to maintain temperature and humidity. The results are summarized as follows. The rooting percentage of male plants are higher than that of female plants. The male plants cuttings tended to have the largest root systems in the colsed bed. The highest rootlet numbers resulted with higher concentration of auxin-treated cuttings. for 30 sec. Cuttings treated with IBA 1000ppm rooted better and had larger root systems than other hormone treatment combinations.

다래 密閉揷木時 發根促進劑 處理와 揷木床 溫度差異가 發根에 미치는 影響

沈慶久,安永熙,黃重樂,李基誼 成均館大學校 科學技術硏究所 1984 論文集 Vol.35 No.1

Bowers(Actinidia arguta planch) grow widely in the mountains of Korea. This deciduous vine is now considered worth while to exploit as an outstanding edible landscape plant. The present study was carried out to find out the suitable propagation method of bowers For this experiment, cuttings were taken from the one-year-old stem. Rooting beds in a green house were filled with vermiculite and installed with the electric wires for heating under the beds. Rooting bed were closed with polyethylene film to maintain temperature and humidity. The results obtained are summarized as follows. The rooting percentage and rootlet number of male plant are higher than that of female plant. The male and female plants cuttings tended to have the largest root system in the 20±2℃ cutting bed. Cuttings treated with IBA 500ppm 30 secdip rooted better and larger root systems than other treatments. The rooting percentage, length of root and rootlet number in the 20±2℃ bed temperature was higher than those in the 15±2℃.

고립골낭에 관한 X선학적 연구

김경락,황의환,이상래 慶熙大學校 齒科大學 1994 慶熙齒大論文集 Vol.16 No.1

The aim of this study was to evaluate the clinical, radiographic and histopathologic features of 23 cases of solitary ?.cone cyst by means of the analysis of radiographs and biopsy specimens in 23 persons visited the Department of Oral and Maxillofacial Radiology, School of Dentistry, Kyung Hee University and Chunbuk National University The obtained results were as follows 1. The incidence of solitary bone cyst was almost equal in males(52.2%) and in females(47.8%) and the prevalent age of the solitary bone cyst were the second decade(47.8%) and the third decade (21.7%). 2 In the signs and symptoms of solitary bone cyst, pain or tenderness revealed in 17`.4%, swelling revealed in 13.0%, pain and swelling revealed in 21.7%, paresthesia revealed in 4.4% and 435% were asymptom and the tooth vitality involved in the solitary bone cyst, 76.5% were positive and 23.5% were either positive or negative. 3. In the location of the solitary bone cyst, 47.8% present posterior region, 21.7% present anterior region, 21.6% present anterior and posterior region, 4.4% present condylar process area. 4. In the hyperostotic border of the solitary bone cyst, 47.8% were seen entirely, 21.8% were seen partialy, and 30.4% were not aeon. 5. In the change of tooth, 59.1% were intact, 18.2% were loss of the alveolar lamina dura, 13.6% were root resorption 4:55% were tooth displacement, 4.55% were root resorption and tooth displacement. 6. In the change of cortical bone of the solitary bone cyst, 39.1% were intact and 60.9% were thinning and expansion of cortical bone. 7. In the histopathologic findings of 9 cases, 33.3% were thin connective tissue wall, 11;1% were thickened myxofibromatous wall, 55.6% were thickened myxofibromatous wall with dysplastic bone formation.

급성염증반응에 대한 Caffeic acid의 작용에 관한 연구

민경락 忠北大學校 1986 論文集 Vol.32 No.-

-본문참고-

Cyclone의 捕集效率에 關하여 第一報

鄭炅樂 全北大學校 1969 論文集 Vol.11 No.-

Dust Collection efficiencies of cyclones were examined with the various types of cyclones at various experimental conditions-changing the angles, such as 15°, 30°and 60°of the conical part keeping the constant effect height of cyclone-(L+hc)=const. It was found as the following; (1) The smaller angle of conical part shows the higher collection efficiency of cyclone. (2) The efficiency of the volute type is generally higher thant hat of the tangential type. (3) Less then 15°, the volute type and the tangential type would show the same results in the collection efficiency. (4) The equationsn(1/σ_c)↑, 1/σ_cαZ, Z=(￠rd/d) √(ViH/a) are valid.

내재적 조세에 관한 개념적 고찰

권순철,이경락 慶北大學校出版部 1998 經商論集 Vol.26 No.2