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한국(韓國)의 종합재무제표(結合財務諸表)에 관한 연구(硏究)
심윤도(Shim,Yun-Do) 한국경영교육학회 2004 경영교육연구 Vol.35 No.-
1900년대 중반 들어서 계열사의 도산이 타계열사 연쇄도산으로 이어지고 결국 기업집단 전체의 부실을 초래하게 되어 1999년 1월 1일 이후 최초로 개시하는 회계연도부터 30대 기업의 기업집단에 대하여 결합재무제표를 작성공표 하도록 하였다. 그후 외감법 시행령을 개정하여 기업집단에 소속된 국내회사의 직전사업연도말 자산총액의 합계액이 2조원이상인 기업집단으로 하였다. 결합대상계열회사 중 하나의 회사가 작성하는 연결재무제표에 포함되는 회사의 회사별자 산총액의 합계액이 당해 결합대상계열회사의 회사별 자산총액의 합계액에서 차지하는 비율이 100분의 80이상인 기업집단은 결합재무제표작성을 면제할 수 있다. 그러므로 매년 10여개 기업집단만 결합재무제표를 작성하였다. 결합재무제표는 공정거래법의 개정으로 계열회사간 상호 채무보증이 금지되어 기업집단의 의미가 사라졌고, 연쇄도산 할 가능성이 희박해진 만큼 작성대상을 확대할 이유가 없다고 본다. 그리고 기업의 지배구조 개선 및 경영투명성제고를 위한 각종제도가 도입되면서 결합재무제표의 필요성이 더욱 약화 되었다. 앞으로는 결합재무제표 대선 연결재무제표를 주재무제표로 공시하는 체제로 전환을 검토해 볼 시기가 되었다고 생각한다. Since the mid-l990s in Korea, the bankruptcies of some affiliated companies in the business group have continued a chain bankruptcy of other affiliated company and have produced insolvency of all companies in the business group. Consequently, the need of financial information and the combined financial statements about the business group was increased. The revised Act on External Audit of Corporations on January, 1998 enacted the combined financial statements and constituted this statements. The Accounting Standards for Combined Financial Statements shall be applied the business groups of 30 large companies from the first fiscal year beginning on or after January 1, 1999.Subsequently, With the revision of the Act on Monopoly Regulation and Fair Trade on January 26, 2002, the large-scale business group preferred new systemA1so, The revised Act on External Audit of Corporations on June 19, 2002 determined the scope of a business group making out the combined financial statements, and this scope prescribed 2 trillion won in terms of total assets at the end of the immediate preceding fiscal year of Korea corporation in the business group. The expected effects by introducing the combined financial statements are summarized as follows: First, the combined financial statements provide the financial information concerning the an entire business group in economic unit. Therefore, the combined financial statements provide an early diagnosis of the real operation, dishonor and bankruptcy’ of the business group. Second, by the elimination of intercompany transactions among affiliated companies, the combined financial statements prevent effectively accounting fraud of an exaggerated sales and fabrications of net income among affiliated companies. Third, by the disclosure of major intercompany transactions among affiliated companies, the combined financial statements provide the predictable information about the transfer of an affiliated company’s risk and the possibility of chain reaction bankruptcies. Fourth, by the elimination of intercompany transactions among affiliated companies, the combined financial statements can improve the type of borrowing management, and can curb the deteriorating debt ratio and the department-store-like co-operations expansion. However, since the consolidated financial statement prohibit a cross guarantees of debts among affiliated companies by the revised Fair Trade Act, there is no reason to expand applicable companies of the consolidated financial statement because of no possibility of chain reaction bankruptcies among affiliated companies in the same business group. In accordance with a large change of the business group to separate from affiliated companies and sales of asset, the meaning of comparison through the consolidated financial statement shall be reduced the usefulness.
최병학(B.G Choe),민두식(D.S Min),심윤임(Y.I Shim),최송천(S.C Choi),이장우(J.W Lee),김우식(W.S Kim) 대한기계학회 2010 대한기계학회 춘추학술대회 Vol.2010 No.11
1. 고온, Hydrogen Attack, 펄라이트 분해(메탄반응) 2. 저온, Hydrogen Embrittlement, Delayed 균열 3. 응력/부식, Hydrogen Stress Corrosion, S/CI 집적동반 수소취성을 대하며 첫 번째 결정은 이것을 손상분류체계 중 어디에 속하게 할 것인가 이었는데, 비교적 큰 갈등 없이 사용상>피로/부식/고온 분류 중 부식에 넣는다. 고전적인 부식은 틈새/갈바닉/응력-부식/입계예민화/피트/마식/염기성부식의 7개 분야로 나눌 수 있는데, 여기에 특별히 “수소취성” 부식을 여덟 번째로 더하는 것이다. 아주 잦지는 않지만 그래도 종종 손상진단 사건들에서 수소취성 관련 의심 증거들이 나타난다. 그런데 사실 손상진단 현장에서 자신 있게 수소취성을 원인으로 내세우는 것은 실험적인 증거가 미약하여 쉽지 않다. 이것은 원자번호 1번인 작은 수소(분자 또는 이온형태)가 금속과 어떤 작용을 하는 가에 대한 분석이 어렵기 때문이다. 본 연구는 수소취성을 종합 정리해 보고자한 것이다. 우선 온도에 따른 반응기구별 분류를 하였는데, 잘 밝혀보지 않은 것은 부식관련 기구로 마지막 분류체계에 넣었다. 이와 같은 분류체계가 수소취성의 “The best”일지는 확신할 수 없다. 하지만 현장에서 종종 의심되는 수소취성의 손상사건들을 인단 정형화된 분류 틀에 넣어 진단 논리를 단순화할 필요가 크다.
파력발전 터빈블레이드 316L의 부방식 방안 : 316L의 피트 부식 시작과 전파 기구
최병학(Byung Hak Choe),이영진(Young Jin Lee),심윤임(Yun Im Shim),정효태(Hyo Tae Jeong),김상호(Sang Ho Kim),홍기용(Gi Yong Hong) 대한조선학회 2011 대한조선학회 학술대회자료집 Vol.2011 No.6
Pit corrosion of 316L chemical pipeline was studied about microstructural phenomena of grain boundary, twin boundary and metal flow. All the initiation of pits usually was occurred at grain and/or twin boundaries as like wedge type crack. On the other hand, surface pores might be occurred along metal flow of the typical microstructure of extruded 316L pipeline, which be progressed into inside of the pipeline with step by step. Pit holes were formed into both of grain boundary & metal flow line corroded surface. And all the pit deposits were composed of Al & Cl accumulation, which were also the chemical composition.
최병학 ( Byung Hak Choe ),김문규 ( Moon Kyu Kim ),김승언 ( Seong Eun Kim ),심윤임 ( Yoon Im Shim ),이영진 ( Young Jin Lee ),정효태 ( Hyo Tae Jeong ),최원열 ( Won Yeol Choi ) 대한금속재료학회(구 대한금속학회) 2011 대한금속·재료학회지 Vol.49 No.12
Failure analyses of the screws in spinal fixation devices were carried out. The fractured screws were retrieved from a patient who had spinal surgery in the thoracic vertebrae from number 10 to 15. The failure occurred one month after the removal of the braces. Microstructures and fracture surfaces were examined by optical and scanning electron microscopy. The microstructures of the screws corresponded to annealed Ti-6Al-4V bar. However, in the vicinity of the screw surface, there was an insufficient number of fine precipitates. Fracture surfaces showed typical fatigue failure modes. Regarding the fact that no machining defects were detected, fatigue crack initiation might have been caused by the lack of precipitates near the screw surfaces. Only the fourth of five fixed screws was severely stress-concentrated by the action of the spinal bones, while the stress of the 4th screw was decreased to half of its acceptable level when the screw was supplemented by one more, which might have been fixed in the 6th vertebra under the 5th position by the switching of its position. The stress simulation was conducted by ANSYS with 3D CAD of PRO/E in order to understand the stress concentration behavior and to provide an effective spinal surgery guide.
고형순 ( Hyeong Sun Go ),한민수 ( Min Su Han ),최병학 ( Byung Hak Choe ),민두식 ( Doo Sik Min ),심윤임 ( Yun Im Shim ),정효태 ( Hyo Tae Jeong ),조남철 ( Nam Chul Cho ) 대한금속재료학회 ( 구 대한금속학회 ) 2012 대한금속·재료학회지 Vol.50 No.4
The microstructural changes of three pieces from an ancient iron pot were studied in order to identify present the material degradation due to repeated heating for one-thousand years. The microstructures of the pieces were divided into the areas of ferrite/graphite, ferrite/pearlite, and corroded oxidation. The area of ferrite/graphite was undergone by severe Galvanic corrosion, but that of ferrite/pearlite was not even during a thousand years` using . The shape of the graphites was coexisted with types of A, B, and C of as modern graphite classification. In the ferrite/pearlite area, abnormal acicula precipitates with a high aspect ratio of 0.2㎛thickness and several hundreds ㎛length were presented. They might be a kind of carbide in the ferrite matrix with its special precipitate plane.