http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
유가증권시장 상장기업의 선택적 회계처리에 관한 실태 분석
이병화 ( Lee Byung-hwa ),윤우영 ( Yun Woo-young ),정원일 ( Jung Won-il ) 한국세무회계학회 2017 세무회계연구 Vol.0 No.52
본 연구는 한국거래소 유가증권시장에 상장된 기업의 유형자산과 재고자산의 선택적 회계처리에 관한 실태 분석이다. 유형자산의 평가모형 및 감가상각방법 분석결과 유형자산의 평가모형 중 원가모형을 적용하고 있는 회사는 전체 728개 중 659개(90.5%), 64개(8.8%)가 원가모형과 재평가모형을 함께 적용하고 있다. 재평가모형을 적용하는 유형자산은 대부분 토지로 나타나고 있으며, 재평가모형만을 적용하는 회사는 없는 것으로 나타났다. 유형자산의 감가상각방법 중 정액법을 적용하고 있는 회사는 전체 728개 중 709개(97%), 정액법과 정률법을 함께 적용하는 회사는 11개(1.5%), 정액법과 생산량비례법을 함께 적용하는 회사는 2개, 정률법만 적용하는 회사는 1개 회사로 나타났다. 그리고 3개 회사는 유형자산 계정과목이 없으며, 2개 회사는 감가상각방법에 대한 내용이 주석에 공시되지 않고 있다. 재고자산의 수량결정방법과 가격결정방법을 분석한 결과 재고자산의 수량결정방법으로 계속 기록법과 실지재고조사법을 함께 적용하고 있는 회사는 728개 중 68개(9.3%), 실지재고조사법만 적용하는 회사는 3개, 계속기록법만 적용하는 회사는 1개 회사이다. 나머지 548개(75.3%) 회사는 주석에 수량결정방법을 공시하지 않고 있다. 재고자산의 가격결정방법은 회사들이 기업의 환경에 맞게 재고자산의 유형에 따라 다양하게 적용하고 있으며, 업종의 특성에 따라 금융업과 서비스업 중 지주회사에 해당하는 기업에서는 재고자산 계정과목이 재무상태표에 나타나지 않고 있으며, 유통업에서는 소매재고법(매출가격환원법)을 적용하는 회사가 9개 회사로 나타났다. 유형자산의 경우는 업종 특성에 관계없이 대부분의 회사가 평가모형으로 원가모형, 감가상각방법으로 정액법을 사용하고 있으며, 이와 달리 재고자산의 경우는 기업의 상황과 업종 특성을 반영하여 다양한 가격결정방법을 사용하고 있는 것으로 판단된다. This study is an analysis on the realities on the selective accounting of property, plant and equipment and inventories of listed firms in KOSPI. As a result of analyzing the evaluation model and depreciation method of property, plant and equipment, 659 firms(90.5%) out of the total 728 firms that applied cost model. and 64 firms(8.8%) applied cost model and revaluation model. Most of the property, plant and equipment applying the revaluation model are shown as land, and no firm applies the revaluation model. Among depreciation methods of property, plant and equipment, 706 firms(97%) of the total 728 firms that apply the straight-line method, 11 firms(1.5%) to apply the straight-line method and the fixed percentage method. There are two firms that apply the straight-line method and activity method, one firm that applies only the fixed percentage method. The three firms do not have a property, plant and equipment account and the two firms do not disclose depreciation methods in the footnotes. As a result of analyzing the method of determining the quantity of inventories and the method of determining the price, 68 firms(9.3%) of the 728 firms that applied perpetual inventory system and periodic inventory system. There are three firms that applies only periodic inventory system, and one firm that applies only perpetual inventory system. The remaining 548 firms(75.3%) do not disclose how to determine the amount in the financial statements footnotes. The method of determining the price of inventories varies according to the types of inventories according to the firm`s environment. According to the characteristics of the industry, firms in the financial and service industries that are holding companies do not show inventory account in their financial statements. In the retail industry, six firms apply the retail inventory method.
페야쿠르트병을 이용한 오수정화시설의 유기물 처리 특성 및 서식 미생물 분류
전진화,김희숙,허시선,민병윤 경남대학교 환경문제연구소 1995 환경연구 Vol.17 No.-
The average concentration of BOD, SS, TKN and T-P of influent were 94.81, 105.58, 9.72㎎/L, respectively. Also, these average concentration of effluent were 7.94, 2.98, 18.21 and 4.95㎎/L, respectively. The corresponding removal efficiencies were 91.33% in BOD, 97.18% in SS, 67.30% in TKN and 49.0% in T-P. The process of this system was maintained stably because of flowing by gravity. The media used for this study was Yakult filter with specific surface area of 130㎡/㎥ and surface loading rate of 28㎡/㎥. In this system, the removal efficiencies of SS and sludge were higher than those of activated sludge process. Twenty eight senora and sixty eight species of aerobic bacteria were identified from floating water and Yakult filters in the septic tank. Especially, only two strains of the bacteria were found from the effluent. Alcaligenes, Corynebacterium, Flavobacterium, Pseudomonas, and Staphylococcus of the bacteria were found, and they were known as excellent bacteria for the degradation of organic matter. Also, Alcaligenes, Bacillus, Flavobacterium, Micrococcus, Proteus and Pseudomonas, which can denitrification organic matter, were found and phosphorus removal bacteria, Acinetobacter was identified.
창원시의 대기 및 가옥의 실내 공기에 잔류하는 유기인계 농약에 대한 연구
민병윤,위성욱,박용화,김병철,脇本忠明,河野公榮 경남대학교 환경문제연구소 2000 환경연구 Vol.23 No.-
The residue levels of the organophosphorus compounds in the atmospheric and indoor air collected from Changwon city were investigated. Judging from the comparatively high levels of the compounds in the indoor air on the day when the compound was sprayed, it seems that people especially children and seniors must not stay inside the building on that day, although the number of the samples were small. The amount of the pesticide must be limited to control pests, and the development of unharmful pesticides is necessary.
이준화,김영환,박재현,박현민,최병석 明知大學校 産業技術硏究所 1999 産業技術硏究所論文集 Vol.18 No.-
Generally, in a VOD(Video On Demand) systems, batching technique is often used to improve throughput. Since subscribers to VOD services tend to renege their requests as the latency becomes large, an optimal stream allocation scheme should consider not only batching size but also renege rate, service latency and fairness between different programs. In this paper, we propose a new stream allocation scheme, which shows improvement in fairness and reduction in renege rate and service latency compared with other well known schemes. When 2 or more streams are available in the VOD server, each streams are allocated based on different program selection policies. Using this approach effectiveness of stream usage can be improved.
이병화 이화여자대학교 한국여성연구원 1999 여성학논집 Vol.16 No.-
As each nation of the world races an are of internationalization and the range of individuals' activities spreads internationally, a wide variety of law-related issues surface. Those in the area of international-law have a strong tendency to adhere to the characteristics of their own national laws, and great difficulties arise in cases of public/private relations. This paper looks at the international marital property regime. The economic importance arid impact of international marriages, which are ever increasing, centers on the status of wives as developed through the martial property regime of the substantial law and that of the conflict of the law in relation to the equality of women and men. The laws of the marital property regime can be summarized as following: As the status of wives, who were previously not slanted an independent economic role in the conventional and patriarchal family system, has improved, greater equality between women and men has begun to be realized, and a wife s right to property on the basis of the marital property regime in law has expanded. As a result, each nation has come to adopt a legal property regime and the marital property contract system. Today a majority of nations recognize the independent property rights of a wife by adopting husband-wife separate ownership. Judicial precedents and theories interpre the household work of a wife in a broader fashion, recognizing co-ownership. Realistically speaking, there are fed cases where marital property contracts are put to use, and all couples are dependent on the legal property regime based on civil laws. Secondly, I comment on the marital property regime in terms of conflict in tile law. As there is variation in marital property regime as based on laws, the decision of governing law is of paramount significance as far as the international marital property regime is concerned. The legslative principles of each nation are employed to solve problems which are divided into the personal-statue principle, the principle of distinguishing personal estate from real estate and the party autonomy principle, all of which have merits and demerits. Due to tile principle of giving priority to the law of the husband's nation and the principle of not allowing any change in nationality act against the request for woman-man equality and the protection of inland trade. I would like to make the following suggestions as to the revision in Article 17 of the current Private International Law. 「① The governing law as to the validity of marriage status should be applied to the marital property regime. ② The couple should be allowed to make a selection from among each of the following laws in respect to the property-law which will impact on the couple : 1. the national law of one member of the couple, 2. the law of the domicile of one member of the couple, 3. the law of the habitual residence of one member of the couple, 4. the law of the real estate site in respect to the real estate. ③ The marital property regime should not be able to be opposed by a third party in goof faith with regard to the legal action conducted in Korea and if any marital property contract made in a foreign country is not registered in Korea, it should not able to oppose a third party in good faith.」 Revisions to the principle of lex patriae of the husband in Article 16 of the current Private International Law as follows should also be revised. The articles is as follows: 'Marriage's effects shall be governed by the common lex patriae of a married couple. If a married couple's citizenship is different from each other, it shall be governed by the common laws of domicile. If they have no common domicile, it shall be governed by the common laws of habitual residence. If they don't even have a place to dwell together, the law of a place related to them most closely will prevail.'
업종에 따른 연 취급 사업장의 기중 연 농도 및 연 노출 수준 평가
이병국,김용배,리갑수,안현철,김화성,이용진,황규윤,장봉기,이성수,안규동 순천향대학교 산업의학연구소 1999 순천향산업의학 Vol.5 No.1
In order to obtain an useful information for health management and biological monitoring of lead exposed workers, Authors tried to investigate air lead level and the lead exposed level of workers in lead industry according to occupational category. The subjects in our study were 2074 workers in 7 lead-using industries, and study subjects were divided into 4 occupational categories such as storage battery industry (type 1), primary smelting industry (type 2), secondary smelting industry (type 3) and litharge making industry (type 4). Blood zincprotoporphyrin concentration (ZPP), blood lead concentration (PbB) and urinary δ -aminolevulinic acid (ALAU), hemoglobin (Hb), hematocrit (Hct) were selected as the indices of lead exposure. Personal variables such as age, work duration were also collected. The results were as follows. 1. The geometric mean air lead in 9 lead-using industry was 0.1133±4.3120 ㎎/㎥, and that in type 1, 2, 3 and 4 was 0.1038±3.4952 ㎎/㎥, 0.0429±3.4329 ㎎/㎥, 0.1877±2.5123 ㎎/㎥ and 0.9961±5.2910 ㎎/㎥, respectively. 2. The mean ZPP in 9 lead-using industry was 53.1±28.0 ㎍/㎗, and that in type 1, 2, 3 and 4 was 52.0±24.8 ㎍/㎗, 48.0±16.4 ㎍/㎗, 109.8±85.6 ㎍/㎗ and 74.3±37.8 ㎍/㎗, respectively. There was significant difference in ZPP according to occupational category (P<0.01). The percents of lead workers whose ZPP were above 100 ㎍/㎗ in type 1, 2, 3 and 4 were 4.0%, 1.7%, 34.3% and 21.6%, respectively. 3. The mean PbB in lead-using industry was 26.0±11.2 ㎍/㎗, and that in type 1, 2, 3 and 4 was 25.3±11.1 ㎍/㎗, 26.7±8.8 ㎍/㎗, 50.3±15.2 ㎍/㎗ and 36.4±11.0 ㎍/㎗, respectively. There was significant difference in PbB according to occupational category (P<0.01). The percents of lead workers whose PbB were above 40 ㎍/㎗ in type 1, 2, 3 and 4 were 10.4%, 7.7% 71.9% and 43.2%, respectively. 4. While the correlation of Hb corrected PbB with ZPP was higher than non corrected PbB, the correlation of log-transformed ZPP with PbB was higher than non corrected ZPP. 5. Simple linear regressions of PbB and corrected PbB as independent variable with ZPP, log-transformed ZPP and ALAU as dependent variable were statistically significant (P0.01). Coefficient of determination of corrected PbB with other variables was higher than non corrected PbB. As the result of this study, it was suggested that reconsideration of environmental and biological monitoring program was highly recommended for secondary smelting and litharge making industry.
강화정,문병순 한국한의학연구원 1996 한국한의학연구원논문집 Vol.2 No.1
The literatual study on the therapy for cleaning away heat with apoplexy therapy, the result were obstained as follows. 1. In apoplexy therapy, therapy for clearing away heat is used excessive heart - fire by overacting of the five emotions, liver fire, deficiency of kidney - fluid, wind - heat. 2. The fire of aetiology of apoplexy is used therapy for clearing away heat, in aspect of viscera and bowels, divided into heat-fire, liver-fire, deficiency fire of kidney yin, wetness-phlegm of spleen heat. The treatment is clear away heart-fire, clear away liver-fire, clear away spleen-heat and sthenic water. 3. Symptom of excessiveness symptom-complex is used therapy for clearing away heat that are fever, flushed face, halitosis, heart burn, easy anger, apoplestic stroke, unconsciousness, trismus, paratysis, constipation, red tongue with yellow coat, taut-smooth pulse or full rapid pulse and symptom of insufficiency symptom - complex that are dizziness, tinitus, blurring of vision, deficiency sleeping, dreaminess, lassitude of the loins and legs, hemiplegia, red tongue with white coat or thin - yellow coat, taut- therapy-rapid pulse. 4. Therapy for norish vital essence - clearing away heat is availed in excessive fire caused by deficiency of yin of the liver and kidney, therapy for break through phlegm - clearing away heat in stagnant, heat, therapy for waking up a patient from unconsciousness - clearing away heat in stagnant heat, therapy for waking up a patient from unconsciousness - clearing away heat yang type sthenia - syndrom of coma of apoplexy involving viscera and bowels. 5. Commonly used recipes of therapy for clearing away heat are Yang gyoksan(凉膈散), Bang pungtongseongsan(防風通聖散), Sotongseongsan(小桶聖散), Jibodan(至寶丹), Supungsungisan(授風腥氣散), Woowhangchengshimwhan(牛黃淸心丸), Chengungsekgotang(川芎石膏湯), Samwhatang(三化湯) etc in excessiveness symptom - complex, and are Yukmihiwhangweon(六味地黃元), Jiwhangtang(地黃湯), Palmiji whangtang(八味地黃湯) etc in insufficiency sumptom - complex.
류병관,윤상화,진중의,강성철 龍仁大學校 武道硏究所 1997 武道硏究所誌 Vol.8 No.2
Taekwondo became one of worldwide famous sport. There are more than tenmillian people learning Taekwondo all of the world. Nevertheless Taekwondo game is not very much papular in spectator because the simplicity of the game. Taekwondo game consist of three round system and take one point system. Each round take Two to three minute and 30 second to 1 minute break will be taken every game. This situation can blocking the spectator´s instret of the game and also they can be feel the game is so loose because of stopping the contiguous. One point system is led the fixation of the skill. There is only one point exist in the match and it doesn´t make any sense to perform any high skilled techniques. Performing the high skilled techniques is may have chance to get disadvantage in get point because of it´s performance time. Therefor one simple and clear techniques are more useful in the match to get a point than high skilled technic. This is the main reason that spectators do not have any excitement about game. The game can´t be interesting. The result of this study shows that the rules of Taekwondo competition should be changed to more excite and interest way for spectators. The multi point system should be acpected and circle ground will be more valuable for improve the techniques. The results are also amphasized that warning and deduction should be lessened for active and dinamic game for the spetators.