패션마케팅 및 의상심리 분과 2 : 초등학생의 교복착용 여부에 따른 피복비 및 피복관리행동 연구

이봉연,류덕환 한국의류학회 2000 한국의류학회 학술대회논문집 Vol.2000 No.-

外貨換算의 會計處理에 관한 硏究

李鳳連 혜전대학 1990 論文集 Vol.8 No.-

펄스형 고전압 전원에 의한 선전리 현상의 관측과 질소레이저의 동작 특성

이봉연,Lee, Bong-Yeon 한국광학회 2006 한국광학회지 Vol.17 No.1

본 논문에서는 I자형과 U자형의 변압기를 각각 사용한 펄스형 고전압 전원에 의해 대기압에서 동작되는 파장 337.1 nm인 질소레이 저의 방전간극과 레이저 관에 각각 광섬유를 설치하고, 이를 통해 나오는 빛을 핀 다이오드를 이용하여 선전리 현상을 직접 관측하고 출력특성을 조사하였다. 레이저 출력이 안정되고 높아질수록 선전리 현상을 뚜렷이 관측할 수 있었고, 레이저 출력은 I자형 변압기보다는 U자형의 변압기를 사용하였을 때 높은 출력과 안정성을 얻었으며, 또한 펄스 방전의 예비동작 시간도 U자형이 1/3 정도 짧았다. U자형의 변압기를 사용하고 출력창의 반사율 $40\%$, 반복율 10 Hz, 레이저 관내에서 질소기체의 유동률이 4 ${\iota}$/min, 방전간극 내에서 질소기체의 유동율이 1500 cc/min, 방전간극 전극 거리 3.0 mm, 레이저 관 내 전극거리 5.0 mm 일 때, 안정성이 $2.7\%$인 $36{\mu}J$의 출력을 얻었다. We constructed a TEA $N_2$ laser which consists of spark gap, pulse type high voltage power supply, Blumlein transmission line circuit, laser tube with Ernst electrode. We observed the self-preionization with an optical fiber in the spark gap and laser tube. The higher voltage power supplied to the Blumlein transmission line circuit, the better preionization was. An U-type transformer yielded better stability and output power than an I-type transformer. The discharge time after triggering a spark gap for the U-type transformer was also short. We obtained the stability of $2.7\%$ and output power of $36{\mu}J$ when the optimum conditions of the laser operation were spark gap distance of 6.0 mm, electrode distance in laser tube of 5.0 mm, $N_2$ gas flow rate in spark gap of 1500 cc/min, $N_2$ gas flow rate in laser tube of 4 ${\iota}$/min, output window reflectivity of $40\%$ and repetition rate of 10 Hz.

환경원가의 배분에 관한 연구

이봉연 혜전대학 2000 論文集 Vol.18 No.-

人的資源의 會計的 測定 方法에 관한 硏究

李鳳連 혜전대학 1984 論文集 Vol.2 No.-

In a business film there are various kind of resources such as human resource, material resource and financial resource. But the traditional business accounting has mainly covered the material resource and the financial resource as an object of business accounting, paying little attention to the human resoure which is essential and important in business today. Recently, however, active researches and studies have been made to account human resource as an asset for a business unit in terms of providing useful accounting information and precise cost allocation. Accordingly The purpose of this study is to examine the possibility of measuring human resource as an asset in terms of attributes and characterishes of asset evaluation by studying 1) How to theorize accounting human resource as an asset 2) How to measure the value of human resource 3) How to report the resource on accounting 4) Any problems when such methods applied. The findings of this study have proved that measuring human resource as an asset is very effective in reaching accounting goal in spite of its problems and limitation for its application. Namely it can be concluded that if human resource could be measured and used more effectively it would be conducive to more rationalizing business management. In the future it is to be expected that objective and applicable study mothodologies and concepts will be developed as a result of aggressive study in accounting science, economics, behavioral science and management science.

物價變動에 따른 會計情報公示에 관한 硏究

李鳳連 혜전대학 1987 論文集 Vol.5 No.-

As the traditional accounting system does not furnish the accounting information Suitable to the purpose, I studied as follows, on the premise that the accounting system of price change must be introduced : 1. The evaluation of the traditional accounting theory 2. The assumption of price change accounting 3. The present situation of each nation's price change accounting 4. The problem of the introduction of price change accounting As a result of this study presented the introductory way of price change system as follows : 1. It is necessary to have a sufficient discussion on the range and method applying price change accounting. 2. There must be the social agreement on the introduction of price change accounting. 3. The experimentary introduction must be in the first place. 4. Finally the accounting information of price change must be applied at will from the large enterprise.

ABC에 의한 마케팅 豫算 시스템에 대한 硏究

李鳳連,柳秀姃 혜전대학 1999 出版文化硏究所論文集 Vol.1 No.-

Many firms use broad strategic approaches for estimating cash flows that are not closely tied to detailed tactical assumptions about future operations. These forecasts may not be very reliable because cash flow projections of new products can have a 30% to 40% margin of errors. Using ABC for marketing budgeting ,which has been definrd as providing economic information for management decision making. ABC model (with benchmarking)forecasted business processes, activities, revenues, operating costs. The ABC analysis provided an understading of projected business processes and activities that allowed senior management to have more confidence in the detailed tactical ABC forecasts, rather than the initial , broad strategic forecasts. ABC system is not only an accounting system but also a management information system that helps manager gain competitive advantage in strategic decision-making process. And through the analysis of company's activities, every employee would understand the company in terms of process. So, reliability of the company's cost information through ABC system enables organization members to focus on the responsibility accounting system. This pro forma ABC approach also is logical next step for companies currently using ABC and benchmarking to understand existing business processes and activities.

法人稅의 其間配分制度에 關한 硏究

李鳳連 혜전대학 1983 論文集 Vol.1 No.-

Since the purposes of measuring accounting and taxable income are not the same, corporate pretax accounting income reported in financial statements and taxable income reported in an income tax return for the same year often diverge significantly. Modern business accounting being based on premises of going-concern postulate, periodic income accounting should be executed by the artificial terms in succession. To make the accounting fair, we use the principles of accrual basis and of matching costs with revenues. Accordingly all the costs and revenues are to be recognized and measured in accordance with those two principles. The purpose of this study is to review the concepts and methods in the interperiod tax allocation and to apply the allocation method developed in the study to corporation in business in Korea. Findings and results of the study were that an income presentation such as the one shown without tax allocation gives an unrealistic view of the Corporation's activities, is misleading to readers, and should be adjusted to relate income tax expense to income before taxes for accounting purposes. The study was organized into five chapters. Chapter 1 : Introduction The fundamental theory on the income tax expenses before net income accounting and the existing accounting method for income tax in Korea a also explained. Chapter 2 : The difference between the business net income and taxable income, in the view of accounting applicable principles and the types of recognization, are analyzed. Chapter 3 : Theory of interperiod corporate income tax allocation. Among the methods of allocation, liability method is regarded as theoretical and balance sheet oriented, and deferred method is regarded as convenient in practical accounting and income statement oriented. Chapter 4 : Some problems in introducing interperiod tax allocation system to Korea. In case of introducing in Korea, deferred method is desirable on account of conveniency in practice and income statement oriented concept, and the realization of loss carryforward had better be postponed until it is realited. Chapter 5 : As the final chapter of this study, it has been found out that net income cannot be reported fairly unless the income tax allocation in adopted.

활동기준 원가회계 제도의 설계에 관한 연구

이봉연 혜전대학 1999 論文集 Vol.17 No.-

극초단 펄스 Cr4+:YAG 레이저의 제작 및 동작 특성

이봉연,이동한,이치원,윤석범,추한태 한국광학회 2004 한국광학회지 Vol.15 No.5

We have developed a mode-locked ultra-short pulse Cr4+:YAG laser, as well as a continuous wave Cr4+:YAG laser. The laser was pumped by a Nd:YAG laser and its characteristics were investigated. In continuous wave mode, we obtained as much as 600 ㎽ at 1.436 ㎛ with pumping power of 6 W, by using an output coupler with a reflectivity of 98%. The power slope efficiency was 10%, when the gain medium was cooled to 19℃. The tuning range was varied from 1.39 ㎛ to 1.55 ㎛ and the maximum power was 400 ㎽ at 1.492 ㎛ with a 3-plate birefringent filter. The Cr4+:YAG laser was mode-locked by a Kerr lens mode locking method. Mode locking at 1.436 ㎛ was initiated by slightly rocking a mirror mount. But the pulses were very unstable because of the strong water absorption at this region. So we shifted the lasing wavelength to 1.492 ㎛ by using a 3-plate birefringent filter. Then we obtained stable state mode-locking with the maximum average power of 280 ㎽ for a pumping power of 6 W. The pulse width of 43 fs was measured using an autocorrelator and the repetition rate was 104.5 ㎒.