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      • 의사결정(意思決定)의 조정(調整)과 경영지표회계(經營指標會計)에 관한 연구(硏究)

        박대규,Park, Dae-Kyu 한국산학경영학회 1990 산학경영연구 Vol.3 No.-

        I. Introduction: In management control, business analysis has to do with a performance evaluation and is accounted much of manager's decision making, Business indicator accounting is the vehicle of decision making and also feedback can be accomplished by it. This study is to build up a logic about what capacity for use the business indicator accounting has in making decision. Therefore it is significant to make clear the adjustment of decision and to study the function of business indicator. II. Adjustment of Decision and Accounting Work: Adjustment of decision is connected with accounting now that business indicator accounting has a function of decision making. And it should be tied up with specialization as a structure of system, organization, communication and stage system. III. Adjustment of Decision and Managerial Accounting: Managerial account makes a great contributin to the management in which each adjustment of decision should be accomplished. Let me make mention of how the adjustment of decision is accomplished concretely, and what contribution che managerial accounting makes. In an adjustment of decision, centralization and decentrialization of enterprise are very import and I think the three problems, such as the extent of sphere (procurement, production and maketing), the face of affairs (planning, implementing and controlling), the final surge (decision making and action) can be accomplished by the business indicator accounting. IV. Structure of System and Disciplinary Approach for Decision: Decision can be classified into syncronized decision and continuous decision, and is closely connected with centralization and decentralization. In the course of systematizing, the sort of decision is classified into a man in charge of decision, and object of decision, conditions of decision, and an adjusting of decision. For it's object, it has an analogical thinking and an analytic subdivision about the target area. And it is premised on getting a scientific understanding. I think a disciplinary approach remains in solving these intricate problems. V. Conclusion: In this study I dealt with a specialization as a structure in management system and a theory that adjustment is a necessary process in decision making. For an adjustment of decision, exchanging informations and communication are necessary, and accounting is in charge of the process. And then the centralization and decentralization of decision should be connected in the way of adjustment of decision. In case of decentralization, the adjustment of decision is accomplished by the exchanging informations through feedback, and in case of centralization, by the all-round planning. And also I found that syncronized decision and decentralized decision are linked together. It is natural that the function of business indicator accounting is called for to render more services for it. Therefore, according to the extent of centralization and decentralization accounting to adjust the decision, can be various. Consequently, in relation to the structure of system. I think it is necessary to make a theoretical and empirical study of the business indicator accounting.

      • 朝鮮王朝의 實學的 重商主義思想에 관한 論攷

        朴大圭 상지대학교 산업경영연구소 2001 産業經營硏究 Vol.11 No.-

        The practical science is to overcome the conceptual attitudes of the traditional confucianism and the learning in order to pursue the practicalism and promotion of public welfare The mercantilism is pointed out that a country depends on money, gold and silver within the country. It is focused on mercantilism inside the country and trying to make efforts for national wealth as exports of the domestic products under the national protection. The mercantile thoughts of practical science has a management historical contents that was reined continually by the practical science scholar until second half of the Yi Dynasty of Korea. The scholarly, agricultural, industrial and property mercantile classes in the country, the Republic of Korea is not the grade and ranking order conception but all the people except the king and servants as the equality conception of the operating business of specialization stemming from the thoughts of the four classes. The terminology of the scholarly, agricultural , industrial and property mercantile classes is changed as ranking conception of the prestige and occupation under the colonial rein of Japan, The merchant has been distorted by the recognition that suffered form cold treatment. In view of these points, we can find the principles which consciousness strengthen more and more owing to having a common measurement factors beyond expanded line of consciousness. Accordingly when the common measurement factors of these consciousness maintain certainly. A core and centripetal forces of thoughts is to consolidate the cohesion in the capable man and property of the republic of Korea which is formed and overflowed. I am going to take the side review of the practical science about this dissertation.

      • 鷄胚 發生에 따른 卵黃襄의 Alkaline phosphatase와 Adenosine triphosphatase에 對하여

        朴大圭,尹秉原 慶北大學校 1984 論文集 Vol.38 No.-

        Some properties of alkaline phosphatase and ATPase in yolk sac of the developing chick embryos were investigated with the following results. The specific activity of alkaline phosphatase increased rapidly to reach maximum activity at day-7, decreased extremely from day-11 to 17, and increased again pre-hatching periods. The specific activity of ATPase increased gradually during development up to day-17 and then decreased insignificantly at the post-hatching periods. Alkaline phosphatase has an optimum pH of 10.4, and ATPase of 7.8. Alkaline phosphatase is further activated by Mg^++ but not by Ca^++. ATPase activity showed a requirement for divalent cation, with greater activation by Ca^++ than Mg^++. p-Nitroohenyl phosphate hydrolysis by alkaline phosphatase was enhanced by 0.5mM ATP, but was inhibited by ATP concentraton more 2mM and this inhibition was noncompetitive. Alkaline phosphatase activity is increased with addition of p-nitrophenyl phosphate, and an optimum activity showed at 5mM p-nitrophenyl phosphate.

      • Aminopterin 주입이 바퀴의 난자형성에 미치는 영향에 관한 조직학적 및 조직화학적 연구

        박대규 한국곤충학회 1973 Korean journal of entomology Vol.3 No.1

        The effects of injected aminopterin (0.02mg/female) on oogenesis in cockroach, panoistic ovariole. were studied by histological and histochemical methods. In ovaries fixed one day after injection, the follicle cell and ooplasm of matured oocytes were vacuolated and the nuclei of some of the follicle cells were clumped. In ovaries fixed 6-7 days after injection, prefollicular nucleus and chromatin of follicle cells in unmatured oocyte were also clumped. In matured oocytes, vacuolated cytoplasm and nuclei of follicle cells were degenerated, and the follicle cells surrounding the oocyte was disorganizated. The degenerating oocytes and follicle cells failed to stain with mercury bromphenol blue, therefore, aminopterin may affect the inhibitors for protein synthesis and DNA synthesis in the follicle cell. The degenerating oocytes exhibited a concentration of lipid in the remnant yolk and contained to weak positive granules for PAS reaction.

      • 6-Aminonicotinamide 處理에 依한 鷄胚의 Langerhans섬의 組織形成에 미치는 影響

        朴大圭 慶北大學校 文理科大學 1978 文理學叢 Vol.5 No.-

        A teratogenic dose of 6-Aminonicotinamide (6-AN), an antagonist of nicotinamide, was injected into the yolk mass at 6-day of incubation and the effect of this treatment on the histogenesis of the islets of Langerhans of developing chick embryos was studied with the folowing results. (1) The amount of alpha tissue in the 6-AN-treated pancreas, as compared with that in controls, was decreased to 4% and 7%, on 9 and 11-day of incubation, respectively. However, the alpha islets showed an increase in amount from day 15 and 17 at which time it was similar to that found in the control pancreas. (2) Beta islets in control pancreas appeared from 9th day of incubation followed by progressive increase appeared from 9th day of incubation followed by progressive increase in amount to the prehatching stage. Beta islets in treated pancreas appeared from the 10th day of incubation and also showed a gradual rise in amount to the prehatching stage. From 15-day of incubation the amount of beta tissue in treated pancreas increased slightly higher than that in control. (3) The changes in the relative amount of acinar and connective tissue in control and treated pancreas showed a similar pattern. (4) The staining intensity of the alpha granules of the treated pancreas was similar to that of controls, while the staining intensity of the beta granules was poor until day 15 after which time it was similar to that found in the control pancreas.

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