사회복지법인의 회계처리의 문제점과 개선방안

송석명 대구보건대학 2009 대구보건대학 論文集 Vol.29 No.-

The accounting processing ofsocialwelfare incorporations as non-profit institution is done notby generally accepted accounting principles butby various laws and regulations.The financial reporting is made much of reporting of carrying out the stewardship for mainly administrative institutions than reporting of providing useful information to the direct interest group.Therefore this paper is accomplished by means of books, scientific journals, administrative data and positive research through the interview with accountants of the social welfare incorporations which providedmewithfinancialstatementsandauditingreport.Astheresultsthe problems and theirimproving methods in the accounting processing ofthe socialwelfareincorporationsareasfollows: First,itshould be regulated thatthe accounting is processed by accrual basis. Second,the accounting should be processed by duality book keeping for thepurposeofefficientmanagingofassets,promoting effectivelyestablishing objectandprovidingofusefulaccountinginformation. Third,the budgetshould be is made up and evaluated in the long-term pointofview Fourth,thetangibleassetsshould becapitalized to heighten thereliability ofaccountinginformation. Fifth,generalprinciples,procedures and method ofaccounting processing shouldbeprescribedatleastinFinancialAccountingRegulations. Sixth,the auditing fordivision ofoperation should be carried outby an administrative authority and should be carried outby a certificated public accountantsocalledexternalauditingsystem.

외국인 직접투자 유치의 문제점과 그 대책

송석명 대구보건전문대학 2007 대구보건대학 論文集 Vol.27 No.-

In the process of solving the shortage of foreign currency we have recognized that the inflow of foreign currency through inducement of overseas capital and foreign direct investment was very important. Therefore this study surveyed the problems of foreign direct investment and their solutions as follows. First, we should try to induce foreign direct investment through improving the investment environment like the relation between users and employees, heightening of the softness in labor markets and the restructuring of tax system and incentive system. Second, we should not only enlarge the amounts but also improve the qualities for the purpose of stabilizing the wages, the rates of interest, the smooth supply of industrial sites and the rental supply of industrial sites and contributing the foreign direct investment to enforcing the national competitiveness. Third, we should induce the foreign direct investment positively which is to be used for the part of capital intensive industry and we should invest continuously and resolutely on cultivating the technical experts and improving and advancing the basic science skill within the country. Fourth, we should promote the improvement of systems and statutes for the purpose of making the investment environment enhanced so that the foreigners' direct investments may increase.

학회지의 게재논문으로 본 우리나라 회계학연구의 발전 방향

송석명 대구보건대학 2001 대구보건대학 論文集 Vol.21 No.-

There have been much changes in the university education these days. We will forecast that there are much changes in the field of study and interest, in the methodology of study and in the number of study members in the field of Accounting. It is the purpose of this paper to review the direction of development in Accounting Study and to present the methodology of Accounting. In doing so, the preceding studies and articles reported in accounting institutes are reviewed. Following this, the direction of development in Accounting Study is presented.

진로성향에 따른 신입생 유치전략 : 대구지역의 상업고등학생을 중심으로 Focusing on the Students of Commercial High Schools in Daegu Metropolitan City

송석명 한국세무회계학회 2003 세무회계연구 Vol.13 No.-

2003학년도부터 약 8만명의 대학정원이 초과하였으며, 2004학년도부터는 실업계고교 출신자의 경우 동일계 모집단위 진학시 대학별 입학 총 정원의 3%를 정원외 입학을 허용하였다. 또 실업고출신자에게 지속적인 교육기회를 부여하고 우수 신입생을 유치하기 위하여 2005학년도부터 수능시험에 직업탐구 영역을 신설하였다. 이로 인하여 전문대학은 갈수록 신입생 모집에 어려움을 겪을 것으로 예상된다. 따라서 본 연구는 대구지역의 상업계고등학생의 진로성향과 학습성향을 분석을 통한 신입생 유치전략을 수립하는데 그 목적이 있으며, 본 논문의 연구 목적을 위해 616명에 대하여 설문조사를 실시한 결과 416명의 유효 설문지를 얻었다. 이를 근거로 통계 분석한 자료를 바탕으로 다음과 같은 신입생 유치전략을 수립하여 제안한다. 첫째, 2004학년도 신입생 유치를 위해 학과 홈페이지를 업그레이드하여 지원자들의 의사결정에 유용한 정보를 제공하여야 한다. 둘째, 제7차 교육과정의 시행에 따른 실업계고교생들이 대학 진학 기회 증가로 유용한 학습정보를 제공하여야 한다. 셋째, 실업계 전문교과 교사들과 협력체제를 구축함으로 연구풍토 조성과 직업교육 공조체제를 구축하여야 한다. 넷째, 취업경쟁력 확보를 통한 내실화와 고객 행복을 창출하여야 한다. 끝으로 인문고교생을 대상으로 한 입학자원 확보와 홍보기회를 확대하여야 한다.

주당40시간제 도입에 따른 경영효율성 제고 방안

송석명 대구보건대학 2005 대구보건대학 論文集 Vol.25 No.-

According to the introduction of 40 hours' works a week, there are many conflicts between the managements and the employees. Also there are many different opinions and arguments for and against the introduction of 40 hours' works a week. And some people need more income, some people can get increase of leasure time. Therefore this thesis is a study of suggestions to increase the efficiency of management according to the introduction of 40 hours' works a week. This thesis analyzed advantage effects and disadvantage effects of introduction of 40 hours' works a week. This thesis segmented the sampling as managements and employees of the enterprises in the 3rd industrial complex, West Daegu industrial complex and Sungsuh industrial complex located Daegu metropolitan city through interviewed them directly.

가계재무상태 분석을 통한 고객재무관리 전략

송석명 대구보건전문대학교 2006 대구보건대학 論文集 Vol.26 No.-

This study attempts to analyze the household financial position by family life cycle. The specific objectives of the study are; 1) to analyze significant differences and their financial characteristics in household financial position according to socio- demographic variables, 2) to analyze the most influential variables which influenced on the household financial position, 3) to establish the strategy of financial marketing and customers' financial management. Data used in this study were collected through the questionnaire to which respondents were 226 households in Daegu Metropolitan City. The major findings were summarized as follows; First. it is measured that the most influential variables exception of educational career among socio-demographic variables which influenced on the household financial position turned out to be significant to the monthly income, the monthly consumption and expenditure and the monthly savings. Second, more increased did the average monthly income, the monthly consumption and expenditure and the monthly savings increased. Furthermore the monthly debts were decreased and the net assets were increased. Third, more increased did the number of family members, the number of resources of income increased. And herein the monthly income, the monthly consumption and expenditure and the monthly savings increased, too. Fourth, using above results, I proposed five strategies of customers' financial management which a financial institution can use for financial marketing.

ABC기법을 이용한 대학교육원가정보 산출

송석명 대구보건대학 2000 대구보건대학 論文集 Vol.20 No.-

Almost previous studies on the education costing for university have some difficulty problems of the education costing and limitations on the reporting of non-financial information about the activity in need of university management. Therefore the purpose of this study is to show the education costing for university and how to apply the activity-based costing to improving cost management which is strategic management technique.

반도체를 이용한 물의 광분해 : 콜로이드성 반도체촉매 ZnxCd₁-xS의 광활성

한명남,최석호,차민환 서울市立大學校 1997 論文集 Vol.31 No.-

Photosplitting of water based on the photocatalytic chemical reaction using ZnxCd1-xS, where x is 1, 0.5 and 0, was studied. DHP(dihexadecylphosphate)vesicle, HMP(hexametaphosphate)vesicle as stabilizer and benzyl alcohol as a donor were used respectively. The hydrogen volume generated on the several conditions by CdS was highest and decreased with x value. The rate of hydrogen generation increased with benzyl alcohol addition. Hydrogen generation experiment showed DHP is the better stabilizer than HMP and xenon lamp is the better light source than sun.

해녀콩(Canavalia lineata)자엽에서 Canavalin의 일부 특성과 변화

권영명,황인두,고석찬 濟州大學校 基礎科學硏究所 1992 基礎科學硏究 Vol.5 No.1

해녀콩(Canavalia lineata)의 자엽에서 canavalin을 분리하여 그 특성을 알아보고 발아와 유식물 생장시 자엽에서 canavalin의 변화를 조사하였다. Sephacryl S-300 컬럼 크로마토그래피와 SDS-전기영동으로 canavalin과 그 subunit의 분자량이 각각 165kD와 49kD로 canavalin은 3량체임을 알았다. 그리고 등전점 전기영동으로 canavalin subunit의 등전점이 5.5이고 trypsin에 의하여 27kD와 25kD의 분해산물을 생성함을 알았다. 한편, 건조한 종자에는 canavalin과 그 subunit 그리고 25kD와 24kD의 작은 폴리펩티드가 존재하나 canavalin subunit는 점차 분해되고 25kD의 폴리펩티드는 4∼6일 이후에 모두 분해되지만 24kD의 폴리펩티드는 8일까지도 비교적 다량존재하였다. The properties and fate of canavalin were investigated in the cotyledons during germination and growth of Canavalia lineata. The molecular weights of canavalin and its subunit were determined by Sephacryl S-300 column chromatography and SDS-PAGE, leading to the inference that canavalin is consistent with the trimer structure consisting of 49kD subunit. The canavalin subunit had an apparent isoelectric point of approximately 5.5 based on denaturing IEF and was hydrolyzed by trypsin into two fragments of 27kD and 25kD representing cleavage at one vulnerable point in the polypeptide chain for trypsin. The canavalin subunit and its cleavaged products react with the antiserum to the canavalin subunit and the canavalin subunit and 25kD polypeptide degraded during germination and growth of seedlings, but 24kD polypeptide remained until the 8th day sowing.

WWW에서 프록시 서버의 효율성 분석에 대한 연구

정영석,장우석,류명춘 경운대학교 산업기술연구소 2001 産業技術硏究論文誌 Vol.3 No.2(A)

As the user of web glow rapidly, technologies to reduce web latency become important. Proxy caching is one of the most effective and widely implemented mechanism by prefetching documents on the proxy server, better cache hit rate can be achieved and the clients feel faster response time. In this paper, we proposes a model for evaluating the performance of proxy server in WWW.