기업혁신을 위한 EUC의 관리적략

오화중,김동균 한국산업경영시스템학회 1992 한국산업경영시스템학회지 Vol.15 No.25

公認會計士의 業務範圍에 關한 硏究 : Mainly on MAS MAS를 中心으로

吳和重 湖南大學校 1983 호남대학교 학술논문집 Vol.3 No.-

MAS(Management Advisory Service) affairs are recently geltting enlarged by CPA's in the USA and ather countries. It is a function to help organization accomplish its goal by supplying consulting services as professionals which emirove clients' falcuty and the use of resources. Although we can't find out a regulation called MAS, we are acquainted with the same concept in CPA Bulletin Summary (Ⅱ. Taxation affairs, Ⅲ. management diagnosis Ⅳ. other services). Then, why is the concept which is the same as MAS in the USA not actually utilized by KICPA? The reasons are as follows ; 1. The majority of clients seems to regard CPA's as to accomplish auditing only. 2. The scale of our industries is very trivial in comparison with that of developed countries. 3. Most of clients doubts that CPA's are able to accomplish both auditing and MAS affairs. 4. Clients are afraid of disclosing their internal affairs to the outsiders. In the meanwhile, there are two domiant opinions about MAS. The first opinion is that CPA proper affairs are confined to auditing, and MAS affairs are not proper to CPA. The second opinion is that even if MAS is forced to be included in CPA affairs, it has nothing to do with auditing and it does root have to be got to work by CPA's only. KICPA Bulletin and American account ins pact ices say that CPA affairs are not confined to auditing only. Under such circumstances, I made an effort in my papers to make clears, CPA's basic functions with realation to MAS affairs and the development of the faculties of CPA's. They say that MAS by CPA's is an obstacle to auditing. It seems to mean that CPA's have to cocentrate their all energies on auditing and should not disperse them. It appears to be right in the view of CPA's specialization, but 1 doubt whether the evolvement of MAS causes the quality of auditing to decline or not. In such an aspect, I have studied the scope of CPA affairs, and have come to a conclusion as follows; 1. CPA affairs have to ve enlarged from auditing to MAS. 2. Auditing and MAS affairs can be consolidated in CPA affairs. 3. A new device to vitalize MAS affairs in our country has to be designed.

監査人의 獨立性에 關한 硏究 : 監査人과 依賴人間의 理解對立을 中心으로 Centering on conflict between a auditor and a client

吳和重 湖南大學校 1984 호남대학교 학술논문집 Vol.4 No.-

I think that the conflict between a auditor and a client can be arised under the present auditing system. The article 12 of Regulations On Assuming Auditing says that a CPA can make a audit contract within a given range of auditing. Our outside auditing system is not no a satisfactory stage. That is because joint stock corporation which has a given level of capital or assets only has to get outside audit via the law about Outside Audit of Joint Stock Corporation. Therefore, most client on a negative side seem to think that because of CPA's system they stould have a compulsory outside audit rather than a voluntary one. Under such circumstances, limited to a given range through, I can not help being worried about the above regulations which says that audit contracts can be undertaken voluntarily between a auditor regulations which says that audit contracts can be undertaken voluntarily between a auditor and a client. I considered at this point of view, on various sides, where the conflict between a auditor and a client lay. Thus I came to conclusion that unless the conflict between a auditor and a client could be healed at any rate it would be very difficult to solve the problems about independence. That is because the sources of oppression to a auditor are retained by a client via designation and discharge of the auditor. And so, in order to keep objectivity between them I suggest that the rights of designation and discharge of a CPA be delegated to a given organization of groups under a fair position.

리스(Lease)會計制度에 關한 硏究 : Centering on the Capitalization and Disclosure of Lease

吳和重 湖南大學校 1985 호남대학교 학술논문집 Vol.5 No.-

Considering in terms of traditional assets, liabilities, and transaction concept whether or not all economic events due to lease contracts can be capitalized and the disclosure of capitalization of lease on financial statements, the traditional accounting transaction concept should be enlarged and new assets concept should be established; otherwise the concept of capitalization of lease will not only be in conflict with the generally accepted assets and liabilties concept, but also it can not furnish the interested parties of business with useful financial information.

건축재료의 X선 차폐효과

오화중,허준 高麗大學校 倂設 保健大學 保健科學硏究所 1972 保健科學論集 Vol.3 No.1

The experiments were for the observation of the usual building materials: ceramic brick, portland cement brick and portland cement block. The results of this study are as follows: 1) Ceramic brick of above three building materials is very good radiation protective barrier, however portland cement block (4") occupied much more space (walls and column)than portland cement brick has not shielding effects. 2) Using portland cement brick instead of portland cement block(4"), maximum X-ray shielding effects per occupied area will considerally be increased. 3) In case of using portland cement block, radiation protective effects with added building material density are forced to increase by inleting amounts of cement mortar into space occupied.

간주사에 Indium-113m을 이용한 간단한 방법

오화중,이민재 고려대학교 의과대학 1973 고려대 의대 잡지 Vol.10 No.2

Liver and spleen scanning to be reported presently have several methods of Indium chloride; method with citric acid, with sodium phosphate buffer, with citric acid & ferric chloride, with phosphate buffer and PVP, with gelatin and phosphate buffer, with gelatin and phosphate buffer including ferric chloride. with ferric chloride and gelatin. All foregoing methods is relatively caused some decreased activity, side reaction occasionally by complicate procedure and unnecessary consumption of time. As this simple manner with gelatin and phosphate buffer in our laboratory compare with above methods. Following results were obtained; 1. Indium-chloride is prepared in following manner; Ⅰ. Ten ㎖. of phosphate buffer is added directly to 200㎎. of high grade gelatin, and then this mixture is autoclaved for 20 minutes at pressure of 15 PSI. Ⅱ. A commecially available Sn-110 In-113m generator (Abbott Co.) is eluted with 3 to 6 ㎖. of 0.05N HCI, after removing 0.6-1.0㎖. dead volume. 2. The pharmacologic manipulation of this pre-paeparation method is so simple that it may be performed without difficulty equipment or additional high trained personal. 3. This modified per-preparation method is much simpler and can be promptly processed than any other previous method. Shortening of handling time offers another advantage of reducing exposure to the technical personal. 4. High specific activity of Indium-113m can be obtained with preparation of smaller volume of the elated solution by removing dead volume. 5. Our present method has advantages of not only little side reaction but more simplicity while other reporters have complicate procedures and seldom side reaction

간주사에 Indium-113m을 이용한 간단한 방법

오화중 고려대학교 의과대학 1973 고려대학교 의과대학 잡지 Vol.10 No.2

會計原則의 設定方向에 관한 硏究 : 우리나라의 會計原則을 中心으로 Centering on Our Account Principles

吳和重 湖南大學校 1986 호남대학교 학술논문집 Vol.6 No.1

The purpose of the essay centers on the process of the formulation of our accounting principles based chiefly on American Accounting Principles instead of being based one social environments. Therefor, in my opinion, our accounting principles have failed to provide adequate information in time conforming to the change in our society, economy, and culture. For accounting can be said as practical science it has no sense if it is separated from the social background. To confirm this, first I have reviewed the historical process of the formulation of the accounting principles and analyzed their basic characteristics, then compared and analyed the background of the formulation of the principles in both and other countries, especially in the U.S.A. and Japan. As a result, I have come to the following conclusions: In order to conform to our changeable social environments, it is not appropriate to fix accounting principles by prescribing them as governmental regulations. For these reasons, accounting principles fitted our social background have to be studied continuously by various accounting study groups or individuals. If the results come to be generally accepted, they can be our accounting principles appropriate for our society. This will leads us to meet more advanced accounting theory and practices.

인적자원회계정보가 주가예측에 미치는 영향분석

오화중 한국산업경영시스템학회 1995 한국산업경영시스템학회지 Vol.18 No.33

그린라운드와 수요관리 추진방향

오화중 한국전기기술인협회 1995 電力技術人 Vol.156 No.-