各國 會計制度에 관한 比較硏究 : 美國, 西獨, 프랑스, 韓國

李勉榮,金喆鎬,李聖淳,朴範鎬,宋在萬 弘益大學校 1977 弘大論叢 Vol.9 No.-

One of the new trends in today's world economy is the emergence of increasing actviities of multinational corporations throughtout the world. The total number of foreign investors in Korea for the periods between 1962 and 1976 reaches almost one thousand, while their total value during the same period nearly approaches one billion in U.S. dollars. As their business activities extended beyond their national boundaries in various forms of foreign investment, it has become necessary to gather pertinent accounting information from foreign countries and to convey it to them as needed for the successful conduct of their world-wide business activities. The method of accounting has evolved over a long period of time as a practical technique in a specific context based on their own peculiar settings involving language, law, culture, politics, social and economic factors and the like. It is important, therefore, to understand the accounting systems of foreign countries which contain their respective accounting information so that the useful accounting information can be exchanged between these countries. It is with this objec ivetin view that the accounting systems of U.S., West Germany, France and Korea have been studied in this treatise. Chapter Ⅱ examines their legal rules and regulations on accounting, accounting standards, system, accounting theory and special problems arising from its practical applications. The main characteristics of their accounting systems are analysed and compared with one another in Chapter Ⅲ. The accounting system in the United States has developed from the stand point of investors and managers in line with the regulations set by the Security Exchange Commission (SEC) and under the leading opinions of the American Association of Accounting (AAA) and the American Institute of Certified Public Account (AICPA). In France it was developed and understood from the requirments of national economy, while closely regulated by the Law of Corporation and the Plan Comptable. Germany has developed its accounting system under its Law of Commerce which traditionally stresses the protection of an innocent third party. The development of accounting system in Korea has been unique in that its Law of Commerce was heavily influenced by the German Law of Commerce which is a part of the European continental legal system, while its Law of Security Exchange and it's accounting standards which directly affecting the practices of accounting affairs are under the direct influence of the American accounting system. As has been shown above, the accounting systems of these countries have developed in their unique fashion depending upon their own peculiar environments. However, it should be pointed out that it is the result of research conducted by the AAA and AIPCA which exerts the leading influenced upon the accounting practices of the world. In view of the recent move among the countries of the world to unify their accounting systems, it is hoped that this study will help to facilitate the conduct of international business activities throughout the world.

우리나라 物價變動會計制度의 導入方案에 관한 硏究

朴範鎬,宋在萬,李勉榮,蔡奎學 홍익대학교 경영연구소 1985 경영연구 Vol.9 No.-

As accounting is an outgrowth of society, we can say that the accounting system of each country is derived from its economic situation and from the people's outlook no economic values. Thus when the economic situation of one country is different from that of another country, and the outlook of the people of one country is different from that of another country, they the accounting system for changing prices as well as general accounting systems may be different. Actually accounting systems of different countries are not identical. The writers of this paper try to find an accounting system for changing prices suitable to out country. The writers review various theories on accounting systems for changing prices, survey accounting systems of various countries and basic patterns of such systems, and in vestigate the actual conditions of our country in order to provide accounting information which reflects the effect of changing prices and to give a practicable accounting system. In this paper, the writers state their opinions about accounting systems for changing prices as follows: 1)The demand for the publication of accounting information about the effect of changing prices upon the financial status and operational result of a business is a world-wide trend. Considering that our industries are now aiming at opening a capital market, we should establich an accounting system for changing prices in order to follow the world-wide current. 2) As we intend to follow the world-wide current, to get useful accounting information, and to get a practicable accounting system, the most suitable system for us is the current value accounting system The current value accounting system mentioned here does not provide information supplementary to that of the financial statements based on the historical cost but it provides a substitute of the current value financial statements for those based on the historical cost. Financial statements based on current values are standard statements. 3) In our country, there are no active studies or discussions on the accounting systems for changing prices. We need to set up an organization entirely responsible for the establishment of a desirable accounting system for changing prices, responsible for the establishment of guidelines for putting the system to use, and responsible for the coordination of the interests of those concerned.

전력계통 송배전선로 2회선 1선지락사고 고장거리 검출 알고리즘

이한웅,최면송,이승재,강상희 明知大學校 産業技術硏究所 2003 産業技術硏究所論文集 Vol.22 No.-

Abstract - This paper presents a fault location algorithm when there are parallel circuits in power system networks. In transmission networks, a fault location method using the distribution factor of fault currents is introduced and in distribution networks a method using direct 3-phase circuit analysis is developed, because the distribution networks are unbalanced. The effect of parallel circuits in fault location is studied in this paper. The effect is important for the range of protecting zones of distance relay in transmission networks and fault location in distribution networks. The result of developed fault location algorithm shows high accuracy in the simulation that using the EMTP.

보호계전기 정정을 위한 Open Interface 개념의 사용자 환경 설계

吳成民,崔勉松,李承宰 明知大學校 産業技術硏究所 2004 産業技術硏究所論文集 Vol.23 No.-

KEPCO is using power system protection business developing PROSET2000 to computerize synthesis. This system is database and synthesis computing program that have correction automation program etc., for protective relaying business. PROSET2000's Human Machine Interface(HMT) that is designed by GOMS could not reflect justly user's requirement. Studied new design method of HMI for fast penumbra of user's requirement. Apply and designs Open Interface technique in view of software methodology to solve problem of performance of existent PROSET2000 system. System developer can receive optimum service by offering interface(Meta Interface) that user can exhibit on outside, and change achievement strategy etc., that must select according to circumstance among embodiment contents in case apply Open Interface technique. Could reflect requirement of PROSET2000 development time shortening and user fast by developing HMI to Open Interface concept. Can improve PROSET2000 performance by selecting Open Interface concept.

UML을 이용한 송전선로 보호계전기 정정프로그램 분석/설계

吳泰旭,崔勉松,李承宰 明知大學校 産業技術硏究所 2004 産業技術硏究所論文集 Vol.23 No.-

PROSET2000 that is integrated protective management system had developed and used in order to automate the setting process of protective relays in transmission system protection. PROSET2000 have database for relay setting and automated for relay setting program within. This paper proposed PCM current differential relay setting program point of Object Oriented Programming paradigm using Unified Modeling Language about additional relay in PROSET2000. Nevertheless each relay uses same current differential but setting method is different. This paper discribed different thing about setting method of each relay and evaluated more effective and corrective relay setting program using UML.

계통변화를 고려한 자율 적응형 과전류 계전기

尹晙碩,崔勉松,李承宰,玄升鎬 明知大學校 産業技術硏究所 2004 産業技術硏究所論文集 Vol.23 No.-

In this paper present Autonomous Adaptive Digital Over Current Relay for distribution networks which acts autonomous setting using the short circuit impedance measured by relay of power systems. Automation of relay setting is one of the basic requirements for distribution automation, although manual relay setting is used at present. The short circuit impedance from a power source in distribution networks essential for the Autonomous Relay Setting changes frequently in distribution networks. In this paper the short circuit impedance is calculated with voltage and current measured in real time operation of digital relay using the Recursive Least Squares. A new method of digital relay setting in introduced using the the short circuit impedance and load current.

Multi-Agent System을 이용한 배전계통 자율 적응 최적 보호 시스템

鄭廣鎬,崔勉松,李承宰 明知大學校 産業技術硏究所 2004 産業技術硏究所論文集 Vol.23 No.-

The topology of the power distribution network with protection scheme using over current relay is changed frequently because of load change, maintenance, mending and so on, but the setting values of protective devices are maximum values to ignore load and topology changes of the distribution network. Therefore the protection system can't isolate the light fault from distribution system. Currently, multi-agent system is focused one's attention on the world. And also the protective device is made by digital component and it has communication ability through the influence of communication technology. Because of these reasons, "an adaptive optimal protection of a distribution system network using multi-agent system" is proposed to apply multi agent system for automatic operation of protective system in this paper. The characteristic of multi-agent system has autonomy that is self-start ability and intelligence, with own knowledge, reasoning and judging ability. The agent works together to achieve a global goal, in which case each agent does the given job only. A protective agent of the proposed system has two autonomous functions with basic the protective function. One is the detecting function of network change. The other is the resetting function for optimal protection of a distribution system by coordinating with neighbor agents. When the fault is detected on network, agents isolate fault from network, then it sets parameters to new operation conditions by collaborating with other device agents. This system has adaptive protection with optimization "Protectability" applying protection. It is the "Protectability" concept for evaluation of protection system to describe how the system is well protection by an index numerical value. This system can operate optimal protection, because it detects adequate parameter by optimal method based on collaboration with neighbor agent. The purpose of proposed paper is development of system which has automatic detection of network change and rapidly automatic adaptation against network change with optimal method to set adequate parameter for complete protection.

병행 2회선 송전선로 고장점 표정 알고리즘

안용진,강상희,최면송,이승재 明知大學校 産業技術硏究所 2000 産業技術硏究所論文集 Vol.19 No.-

This paper describes a fault location algorithms that achieve a high accuracy almost not influenced by the variations of the source impedance, load current and fault impedance. The proposed algorithms use post-fault voltage and current taken at only one-terminal and does not require the zero sequence current of the adjacent parallel line. The fault location algorithms have been developed through the following steps: establishing two KVL equations around the parallel line loops, the distribution factors for positive sequence and zero sequence current components are obtained. They are utilized for estimating the fault current and zero sequence current of the adjacent parallel line. Applying these to the voltage equation at the measuring point (or relaying point) and separating the real and imaginary parts, the fault resistance can be eliminated and final equation which is a function of only a fault location variable can be obtained.

분포정수 회로해석과 고장 조건을 이용한 지중 케이블 시스템 고장점 표정 알고리즘

李德洙,楊霞,崔勉松 明知大學校 産業技術硏究所 2005 産業技術硏究所論文集 Vol.24 No.-

본 논문은 분포정수회로 해석 방법에 기초한 새로운 지중 케이블 고장점 표정 알고리즘을 제안한다. 제안한 방법은 장거리 가공선로 해석에 적용되는 분포정수회로 해석 방법인 쌍곡선 함수 해석 방법을 케이블 시스템에 응용하여 코어와 시스에 관한 전압, 전류 방정식을 세우고, 각 고장에 대한 전체 회로를 분석하여 각 고장조건을 만들고 그것을 이용하여 고장거리에 관한 방정식을 수립한다. 마지막으로 저력계통 과도현상 해석 프로그램으로부터 측정한 케이블의 전압, 전류 데이터를 입력하고, 뉴튼-랩슨 반복법을 이용하여 고장거리를 추정한다. PSCAD/EMTDC를 이용하여 케이블의 다양한 고장을 모의하였으며, 제안한 알고리즘을 검증하였다.

송전선로 보호계전기 정정값 진단 시스템

이승재,김국진,최면송,강상희 明知大學校 産業技術硏究所 2000 産業技術硏究所論文集 Vol.19 No.-

In the point of view a protective relay, the selectivity and sensitivity is very important in its performance. The correct setting of the relay parameter is required. The verification of accurate setting for the protective relay is very difficult before a actual fault occur. In this paper, we proposed the diagnosis expert system as a method to verify the correctness of the relay setting. The developed system proved effectiveness through the tests on the real systems.