우리나라 영업보고서와 미국의 연간보고서에 관한 비교 조사 연구

박창길 국민대학교 경영연구소 1996 북악경영연구 Vol.2 No.1

多變量分析에 의한 會計情報 豫測能力 評價

朴昌吉 國民大學 經濟硏究所 1985 經濟論叢 Vol.7 No.1

財務諸表의 豫測能力에 관한 硏究-單一變量判別分析을 中心으로

朴昌吉 國民大學 經濟硏究所 1984 經濟論叢 Vol.6 No.1

英國의 인플레이션 會計에 관한 硏究

朴昌吉 國民大學 經濟硏究所 1983 經濟論叢 Vol.5 No.1

외환위기 하에서의 기업실패 예측모델

박창길 국민대학교 경영연구소 2003 북악경영연구 Vol.- No.9

본 논문은 외환위기 하에서의 기업실패 예측모델을 구축하여 외환 위기 시 기업이 갖추어야할 재무구조를 제시하여 기업실패를 사전에 예방하는데 도움을 주는데 있다. The purpose of this study was to make the predictive model of corporate failure by analysis. Forty firms failed during IMF period were selected and matched with forty non-failed firms. Predictive model of corporate failure during IMF period was as follows. Z_(1R) = 0.0346 R04 + 0.1638 R05 + 0.5350 R06 + 0.5534 R07 + 0.0383 R12 + 0.2397 R16 - 0.1888 R19 + 0.0268 R22 + 0.7018 R23 R04: long-term liabilities / stockholders' equity R05: current assets / current liabilities R06: quick assets / current liabilities R07: fixed assets / stockholders' equtiy R12: net income / capital R16: net income / sales R19: sales / stockholder's equity R22: sales / trade accounts payable R23: sales / current assets Discriminant function classified firms into failed and non-failed groups with 88.75% accuracy as follows. ◁표삽입▷(원문을참조하세요)

黃酸溶液中의 炭素鋼의 腐蝕擧動에 관한 硏究

朴昌吉,具天龍,崔康熙 全北大學校 學徒護國團 1977 全國大學生學術硏究發表論文集 Vol.1 No.-

The water quality of Nakdong River was studied at 10 stations from May to October, 1977. Water samples were collected every time of 12 hours on smapling day in spring tide. 1. The range and mean values of chemical constituents were as follows: pH 7.0∼9.3, 8.0 ; conductivity 0.100∼9.988 m mho/cm, 0.368 m mho/cm ; chloride 5.75∼3,580 ppm, 62.22 ppm ; sulfate 5.52∼441.2 ppm, 24.29 ppm ; fluoride 0∼0.20 ppm, 0.09 ppm ; potassium 1.2∼60 ppm, 3.2 ppm ; sodium 7∼1,500 pm, 30.24 ppm ; calcium 6∼88 pm, 19.10 ppm ; magnesium 20∼246 ppm, j8.66 ppm ; aluminum 39.3∼2,525 ppb, 382.1 ppb ; manganese 1.03∼149.4 ppb, 61.5 ppb ; iron 6∼620.4 ppb, 86.60 ppb ; copper 0∼9.15 ppb, 1.86 ppb ; zinc 0∼14.4 ppb, 0.38 ppb ; lead 0∼29.87 ppb, 0.62 ppb ; cadmium 0∼0.97 ppb, 0.10 ppb ; mercury 0∼0.37 ppb, 0.03 ppb respectively. 2. The concentrations of each parameter varied widely with month but it was generally shown that the concentrations of sulfate, chloride, calcium, sodium and magnesium were lower during May and June than that of August and October, and the concentrations of fluoride, manganese, aluminum, copper, iron, zinc, lead, cadmium and mercury were higher during May and June than that of August and October. 3. The concentration profile of chemical constituents were shown the highest value at station 1 in downstream of Nakdong River while the concentrations was low and varied little at the other stations. Considering the typical correlation between the chloride and sulfate or calcium ion contents, this might be caused by inflow of seawater up to station 1 from estuary. In accordance with the development of industries there are many plants dealing with sulphuric acid solutions, and the consumption of low quality heavy oil which causes low temperature corrosion is suddenly increased. The materials which are endurable in sulphuric acid are rubber, glass lead, carbon steel, and special alloied-steel, etc, and the carbon steel's mechanical intensity is very high, while its price is cheap. But there have been few studies of the corrosion behaviours of carbon steel in sulphuric acid solutions, and above all these processes of corrosion, the period of test and the measuring time are not clearly mentioned and some of the results are different. Therefore, we studied and observed the reactions of the carbon steel in sulphuric acid solution to find out the change of the carbon steel's penetration rate according to measuring time of test and sulphuric acid density, the change of the amounts of total corrosion loss during the testing hour, and what type of the corrosion is progressed, ect., by means of the immersion test and potentiostatic polarization method. These studies are very useful when the carbon steel is used on vessels or pipes dealing with sulphuric acid. 1. The amounts of total corrosion loss are increased according to sulphuric acid density, approximately such as following laws; 0% H_2SO_4 : linear law, 20% H_2SO_4 : log. -linear law(boundary point : one week), 40% H_2SO_4 : log -inverse log. law(boundary point : one week), 60% H_2SO_4 : inverse log. law, 80% H_2SO_4 : log. law 2. The change of penetration rates in the midst of 0%, 20%, and 80% sulphuric acid solution to the period of immersion gradually decrease from the initial high value, and finally converges a fixed value, but that in the midst of 40% and 60% sulphuric acid solution sharply decreases within two weeks and after that it increases again. 3. The reaction on the carbon steel in sulphuric acid solution is occurred according to it's density, and produces mainly following materials; 0% H_2SO_4 : Fe_3O_3, ; 20% H_2SO_4 : FeSO_4, 40% H_2SO_4 : Fe_2(SO_4)_3, 60% H_2SO_4 : Fe_2(SO_4)_3, 80% H_2SO_4 : Fe_2O_3 4. The concentration polarization is added to activative polarization on the carbon steel in 0% and 20% sulphruic acid solution but the cause of polarization is activation control in general in all density, and the initial corrosion is processed with mixed control, and the carbon steel is passivated in sulphuric acid solution except 0% of its density. 5. When the carbon steel is used in sulphuric acid solution for long time the ranges of sulphuric acid solution's density to maintain under about 1.0mm/y(anti-corrosion) as penetration rate are under about 5% or over about 70%.

척추 수술시 시행된 저혈압 마취에 의한 수술중 및 후의 출혈량의 비교 및 저혈압 마취시 Furosemide투여가 요량에 미치는 영향

박창길 대한마취과학회 1998 Korean Journal of Anesthesiology Vol.35 No.6

Background : The induced hypotensive anesthesia may produce serious complications related to central nervous system, heart, liver, kidney and eyes. In this study, the blood loss during and after operation were compared to evaluate the delayed effect of hypotension on postoperative bleeding and also, the urine output was measured in control group and furosemide treated group, to investigate the effect of furosemide on the protection of kidney function. Methods : Forty patients undergoing spinal surgery were evaluated and the hypotension was induced by the combination of hydralazine, esmolol and propranolol under enflurane anesthesia. During hypotensive anesthesia, the systolic arterial blood pressure was maintained between 65 to 75 mmHg. I compared the arterial blood gas analysis, plasma protein, albumin and calcium level, blood urea nitrogen (BUN), creatinine and complete blood count (CBC) before, durng and after hypotensive anesthesia. And also, the volume of blood loss and the units of transfused blood were measured intraoperatively and postoperatively. To investigate the effect of furosemide on the protection of kidney function, patients were randomly divided to contol group (n=20) and furosemide group (n=20). In furosemide goup, 0.1 mg/kg was administered intravenously and the urine output was measured during and after hypotensive anesthesia in both groups. Results : The systolic arterial blood pressure during hypotensive anesthesia was maintained between 65 to 75 mmHg as planned in all forty patients. The average blood loss during and after operation were 769±541 and 786±397 ml, respectively and the average total blood loss was 1555±784 ml. The average units of transfused packed red cell during and after operation were 2.6±0.8 and 1.9±0.4 units, respectively, and the average total transfused units were 2.3±0.8 units. In both control and furosemide treated groups, all forty patients showed oliguria during first two hours after starting hypotensive anesthesia but urine outputs were recovered after the end of hypotensive anesthesia in both groups. During and after hypotensive anesthesia, pH was slightly but significantly decreased. Plasma protein, albumin, calcium and BUN were decreased during and after hypotensive anesthesia compared with before hypotensive anesthesia values. During and after hypotensive anesthesia, platelet count was decreased significantly but white cell count was increased. Severe oliguria was noted during hypotensive anesthesia in both groups and no serious complication related to hypotensive anesthesia was found. Conclusions : In this study, the volume of blood loss after anesthesia was almost same as that during anesthesia. And the administration of furosemide 0.1 mg/kg did not prevent oliguria during hypotensive anesthesia. (Korean J Anesthesiol 1998; 35: 1105∼1112)

英美 인플레이션會計에 관한 比較硏究

朴昌吉 國民大學校 經濟經營硏究所 1988 經商論叢 Vol.10 No.1

회계정보의 분배와 규제에 관한 연구

박창길 國民大學校 經濟經營硏究所 1992 經商論叢 Vol.14 No.1

기업실패 예측모델에 대한 평가

박창길 국민대학교 경영연구소 2001 북악경영연구 Vol.7 No.-