어업권 회계에 관한 연구

김태용,정준수 한국수산경영학회 1980 수산경영론집 Vol.11 No.1

Nowadays managers of fisheries enterprises and users of accounting information have a considerable interest in the fishery right. The fishery right, which is given by administrative quarters, is referred to exclusive fishing right in a certain coastal fishing ground, and it has been one of the property rights since the turn of the century. The main purpose of this study is to provide an improved accounting method of the fishery right from the side of accounting. To achieve this purpose, legal nature of the fishery right should be understood in the first place, for the fishery right, an intangible asset, is a sort of property right guaranteed by the fisheries laws. According to the basic law in the fisheries "Fisheries Law," the fishery right is broken down largely into three categories; culture fishing right, set fishing right and common fishing right. The legal characteristics of these fishery rights are as followings: 1. The fishery right is a private right. 2. The fishery right is a property right. 3. The fishery right is a right in rem, and legal provisions pertaining to land are applied to the fishery right with necessary modifications. In addition to the above fishery rights, the Fisheries Law provides some provisions on the so-called entrance right, and those who obtained the right are authorized to access to a certain common fishing right fishing ground where they have been traditionally fishing. In the inland fisheries, the fishery right system similar to that of the coastal fisheries discussed above is adopted in conformity with the Inland Fisheries Developing and Expediting Law. Viewing from an angle of accounting, there are two kinds of additional fishing rights which are dealt as assets. These fishery rights dealt as asset include the license of entry in the so-called permitted fishing which is also called as fishery right in plain language, and the entrance right obtained abroad. Although these two kinds of rights are not the fishery right from a viewpoint of law, they are regarded as fishing rights in accounting which intends to provide a useful economic information. In accounting, therefore, a certain standard of cognizance should be established to sum up the expenditures on acquiring various fishery rights as intangible assets. In this study, the author attempts to establish some standards. They are as follows: 1. The fishery right should be limmitted to the fisheries. 2. There must exist some prospective benefits or service potentials on acquiring the fishery right. 3. Prospective benefits of the fishery right must be extended to a long period. 4. The fishery right must accrue to a specific individual or firm. 5. There must be a legally enforceable claim for losing the fishery right. 6. The amount of the expenditures on acquiring the fishery right must be important, or the fishery right must be a transferable right. If these standards are adopted, the fishing right created in the permitted fishing will be one of the intangible assets. In choosing this right as an account title, however, there are two theories run counter to each other; one theory insists that the right should be reported as "fishery right," and the other one insists that it should be reported as "goodwill. " Although these controversies may still be open to dispute, the author supports the latter on the ground of following reasons: 1. The right is not a legal right expressly provided for in the law, but an economic right based on the economic activities. 2. Since the value of the right is totally created from profitability, there is no essential difference between the right and the goodwill. 3. It is useful in providing the users of financial statements with the accounting information to make a sharp distinction between the economic right and the legal right. The evaluation of the fishery right is needed in case of transferring the right. As regards the evaluating method, Applicability of the evaluating methods of the goodwill to those of the fishery right is examined, and it is found that two of them, namely the method of years' purchase of average excess earnings and the capitalization method, may be applicable. Since, however, it seems to the author that the value of the fishery right is combined one of the legal value and the value of profitability, the author suggests that a compromised method of the two methods, that is, evaluating the legal value on the cost basis and evaluating the value of profitability by the capitalization method, is a rational method. In amortizing the fishery right, it should be amortized by the fixed installment method during the available period of the fishery right provided in the fisheries laws, and the value of amortization should be reported by the direct method, for the fishery right is a limitted asset because of its limitted terms of validity. Finally, in reporting the fishery right on the financial statements, classification of fisheries(e. g., "Set fishing right") shold be shown when the amount of aquiring value is of significant importance, because it is helpful for the users of financial statements to identify the complicated various kinds of fisheries.

2p-508 수열합성법을 이용한 NH₃-SCR용 V₂O₅/RGO-TiO₂ 저온촉매 개발연구

김태용,정해영,구윤장,임은미,권세훈,임동하 한국공업화학회 2017 한국공업화학회 연구논문 초록집 Vol.2017 No.0

[EMC 관련 최근 기술 동향] 정보통신기기 지정시험기관 숙력도시험 프로그램의 도입에 관한 연구

김태용,배장근,박태식,허봉재,서동환,조규보,윤경효 한국전자파학회 2004 전자파기술 Vol.15 No.2

신문 만평을 읽는 독자의 시선 움직임과 해독에 관한 연구

김태용 한국언론학회 2005 한국언론학회 학술대회 발표논문집 Vol.2005 No.-

지난 2년간 성과물 및 합의사항 재검토

김태용 한국언론학회 2003 한국언론학회 심포지움 및 세미나 Vol.2003 No.-

[공연발제]〈13월의 길목〉을 보고

김태용 공연과이론을위한모임 2013 공연과 이론 Vol.- No.50

내과적 질병으로 진단된 환자에서 응급의학과 입원 결정권이 응급실 재실시간과

김태용,강구현,장용수,김원희,최현영,김재국,이윤재,송형우 대한응급의학회 2021 대한응급의학회지 Vol.32 No.2

Objective: Overcrowded emergency departments (ED) are a worldwide problem, which could cause treatment delays and increased mortality of patients. This study aimed at evaluating the effect of admission decisions by emergency physicians without consultation of an internal medicine doctor on the emergency department length of stay (ED LOS) and survival rate of patients diagnosed with medical disease. Methods: The study was a retrospective observational study comparing the ED LOS of patients admitted to the internal medicine (IM) department before and after the policy change regarding admission decisions, implemented in July 2017. During and after the policy change, emergency physicians took decisions on the arrangements and treatment for patients by processing their admission and providing follow-up care without further specialist consultations. The ED LOS and rate of admission to the IM department were compared between the study period (October 2017 to October 2018) and the control period (June 2016 to June 2017). Results: The median ED LOS of patients admitted to the IM department decreased from 164.0 minutes (interquartile range [IQR], 118.0-234.0) in the control period to 114.0 minutes (IQR, 104.0-208.0) in the study period. After propensity score matching, the median ED LOS of patients admitted to the IM department decreased from 187.0 minutes (IQR, 136.0-253.0) in the control period to 144.0 minutes (IQR, 104.0-208.0) in the study period. Conclusion: The admission decisions made by emergency physicians reduced the ED and hospital LOS of patients visiting the ED and diagnosed with medical disease.

[병영일기] 세상에서 가장 밝은 불빛

김태용 샘터사 1999 월간 샘터 Vol.30 No.6

수동형 RFID 태그의 물리적 순차 추정 기법

김태용,권오흠,송하주 한국정보과학회 2011 데이타베이스 연구 Vol.27 No.3

The applications of RFID technology are expanding from identification of the tagged objects to localization of real world objects. While previous RFID based localization techniques mainly deal with estimating locations of tags in 1 or 2 dimensions, they do not discuss about estimating sequence among tags. For this purpose, we propose an estimation scheme that utilizes the movement of a RFID reader to find out physical sequence of passive tags. Proposed scheme estimates the sequence among tags based on the changes of tag sets read for each read cycles introduced by a movement of the RFID reader. Proposed scheme can be applied to various applications that utilize physical sequence of tagged objects. Typical applications of proposed scheme can be the automatic verification of tagged objects sequence and the user interface which shows detailed information on tagged objects on a screen according to their physical sequence. RFID(Radio Frequence Identification) 기술은 사물에 대한 단순 식별에서 물체의 위치 인식에 이르기까지 다양한 분야에 응용이 확대되고 있다. RFID를 이용한 위치 인식과 관련한 기존 연구는 주로 1차원 또는 2차원에서 태그의 물리적인 위치를 추정하는 기법이 주를 이루고 있는 반면, 태그의 물리적인 순차(sequence)에대한 연구는 부족한 상황이다. 이를 위해 본 논문에서는 리더의 움직임을 통해 수동형 태그들의 순차를 추정하는 기법을 제안한다. 리더의 움직임은 매 읽기 주기에 읽혀진 태그 집합에 변화를 가져오고 이것을 이용하여 태그들 간의 순차를 추정하는 것이다. 제안하는 기법은 태그가 부착된 물품의 순차를 이용하는 다양한 응용에 적용될 수 있는데, 태그가 부착된 물품의 배치 순서를 자동으로 검증하거나, 물품에 대한 정보를 실제 물리적인 순서와 동일하게 화면에 표현하는 유저인터페이스(user-interface) 등이 가능하다.

A New Isolated Mediastinal Lymph Node or Small Pulmonary Nodule Arising during Breast Cancer Surveillance Following Curative Surgery: Clinical Factors That Differentiate Malignant from Benign Lesions

김태용,이경훈,한세원,오도연,임석아,김태유,한원식,김규보,지의규,박인애,김영태,노동영,하성환,방영주 대한암학회 2014 Cancer Research and Treatment Vol.46 No.3

PurposeA newly isolated mediastinal lymph node (LN) or a small pulmonary nodule, which appearsduring breast cancer surveillance, may pose a diagnostic dilemma with regard to malignancy. We conducted this study to determine which clinical factors were useful for thedifferentiation of malignant lesions from benign lesions under these circumstances. Materials and MethodsWe enrolled breast cancer patients who were presented with a new isolated mediastinalLN or small pulmonary nodule that arose during surveillance, and whose lesions were pathologicallyconfirmed. Tissue diagnosis was made by mediastinoscopy, video-assisted thoracicsurgery or thoracotomy. ResultsA total of 43 patients were enrolled (mediastinal LN, 13 patients; pulmonary nodule, 30patients). Eighteen patients (41.9%) were pathologically confirmed to have a benign lesion(benign group), and 25 patients (58.1%) were confirmed to have malignant lesion (malignantgroup). Between the two groups, the initial tumor size (p=0.096) and N stage (p=0.749)were similar. Hormone receptor negativity was more prevalent in the malignant group(59.1% vs. 40.9%, p=0.048). The mean lesion size was larger in the malignant group thanin the benign group (20.8 mm vs. 14.4 mm, p=0.024). Metastatic lesions had a significantlyhigher value of maximal standardized uptake (mSUV) than that of benign lesions (6.4 vs. 3.4, p=0.021). ConclusionHormone receptor status, lesion size, and mSUV on positron emission tomography are helpfulin the differentiation of malignant lesions from benign lesions in breast cancer patientswho were presented with a new isolated mediastinal LN or small pulmonary nodule duringsurveillance.