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Two-domain 경계 요소법을 이용한 해양 내부파의 수치적 재현
구원철(Weon-Cheol Koo),김미근(Mi-Geun Kim) 한국해양공학회 2009 韓國海洋工學會誌 Vol.23 No.4
In this study, the internal waves in two-density layered fluids were analyzed using the Numerical Wave Tank (MWT) technique in the frequency domain. The NWT is based on a tux-domain Boundary Element Method with the potential fluids using the whole-domain matrix scheme. From the mathematical solution of the two-domain boundary integral equation, two different wave modes could be classified: a surface wave mode and an internal wave mode, and each mode were shown to have a wave number determined by a respective dispersion relation. The magnitudes of the internal waves against surface waves were investigated for various fluid densities and water depths. The calculated results are compared with available theoretical data.
국제회계기준(IFRS) 도입에 따른 외식기업의 고객충성제도 회계 처리에 관한 연구 : 파리크라상의 사례를 중심으로
구원일(Koo Won-Il) 한국국제회계학회 2011 국제회계연구 Vol.0 No.39
본 연구는 외식기업에서 고객충성도를 높이기 위한 방안으로 활용되는 포인트 제도에 대한 회계처리가 변경됨으로써 발생할 수 있는 재무효과를 파악하고자 하였다. K-IFRS 규정에 따라 포인트에 대한 회계처리를 반영한 결과, 재무상태표의 부채는 현행 GAAP에서는 원가에 의해 충당부채를 설정하고 관리했지만, K-IFRS에서는 공정가치로 평가함에 따라 증가하는 것으로 나타났다. 손익계산서에서도 고객에게 지급이 되어야 하는 포인트를 제외하고 실적을 반영함으로써 매출액뿐만 아니라 매출총이익도 감소하였으며, 고객이 포인트를 행사함에 따라 포인트도 공정가치를 반영하여 영업이익도 큰 폭으로 줄어들었다. 이를 근거로 비율 분석을 한 결과, 자산이익률, 자본이익률, 매출액대비영업이익율은 모두 감소하였지만, 부채비율은 증가한 것으로 나타났다. 즉, 현행 GAAP에서 K-IFRS로 회계처리 방법을 변경함에 따라 기업의 재무구조가 취약해지고, 수익은 감소되는 것으로 분석되었다. 그러므로 각 기업은 K-IFRS 도입에 따른 회계제도 변화 내용을 파악하여 기업경영 반영해야 할 것으로 판단된다. This study focuses on understanding financial effects that can occur through altered accounting regarding point system used as measures to enhance customer loyalty. As results of reflecting accounting regarding mileage according to K-IFRS regulations, it was shown that liability in the financial statement established and managed reserve liability by cost in the current GAAP, but it was presented that it increased as fair value according to evaluation. Reduction in sales and sales profit were shown by reflecting results in income statement, excluding mileages that had to be provided to customers, and operating profit also decreased greatly through reflected fair value according to customers' exertion of mileages. As results of ratio analysis based on the facts above, it was presented that asset profit percentage, capital profit percentage, and operating profit rate to sales had all decreased, while debt ratio had increased. Thus, it was analyzed that financial structure of corporation is weakened according to change of accounting method from current GAPP to K-IFRS, and profit is reduced. Thus, it is judged that each company is required to understand changed content of accounting derived from the introduction of K-IFRS to reflect in corporate management.