經營意思決定을 위한 C.V.P 分析

朴道根 건국대학교 1984 論文集 Vol.19 No.1

Under uncertainty, managers make many decision, by which enterprises grow or destory. Therefore decision makers use many methods of management to make reasonable decisions, One of them, Cost-Volume-Profit Analysis Model is worth considering. C-V-P model in the past mainly dealed with break-even point analysis, which simplifies the theoritical approach to fixing relative variables constant. This model is so wimple that we are in doubt how much confidence this results have. To conquest this doubt to be able to predict precisely and realistically. Some models of which relative variables are mutually mingled under uncertainty begin to make public. For example, R.K. Jaedicke and A.A. Robicheck make public a C-V-P analysis model which uses the probability distribution. If we do not know any probability distribution P. L. Chebyschev's inequality and Uspensky & Hoeffding's inequality are useful. By the way, a probable expression which is induced by using a probability inequality is leas accurate than the method using the normal distribution. This is because we do not know the distribution form about relative variables. Therefore, in case of making decision without a probability distribution. A probability inequality is not proper to use rather than using this form. It is desirable to use decision-making the C-V-P analysis model which uses the normal distribution by means of probability after deciding the adequateness of a seemingly distribution form.

지식경영에 대한 사례연구

김도근,이석주 동명정보대학교 1999 東明情報大學校論文集 Vol.2 No.-

본 연구의 목적은 지식경영에 관한 이론담론의 검토를 통해 지식경영의 성공요인을 도출하고 지식경영의 성공사례를 분석하는 것이다. 사례분석은 해빙-변화-재동결이라는 변화관리 과정의 일반모델을 중심으로 지식경영의 성공요인들을 체계적으로 재분류한 것을 분석틀로 삼았다. 연구결과, 지식경영은 단순히 지식관리시스템의 도입만으로는 온전한 성과를 거둘 수 없으며, 조직구조의 변화, 구성원들의 행동양식과 사고방식의 변화 및 조직문화의 변화가 수반되어야 함을 결론내릴 수 있었다. 또 이러한 요인들의 통합적 인식에 기초한 실천을 위해서는 본 연구의 사례분석틀에서 제시된 변화관리 모델에 입각한 지식경영의 도입이 효과적인 것으로 판단된다.

稅務會計上 準備金의 會計處理에 관한 硏究

朴道根 건국대학교 1983 論文集 Vol.17 No.1

The system of reserves which in accounting period sets up reserve against loss with the expenses appropriated for a special purpose, began to develop at the same tinge that since the world-wide depression of 1920s, economic policies of every country changed for more positive direction and the function of tax was expanded to the measure of nation's economic policy. But Korea induced the system of reserves if 1967 when corporation tax law was revised totally. The purpose of this thesis is to study many kinds of theories about the system of reserves, to give detailed explanations about the kinds of reserves admitted by tax law and its accounting procedures, and to research the problems in its use and the method of its improvement. Nevertheless, indeed there were many difficulties in writing this thesis due to the lack of materials for study on the theories of the system of reserves and on the effectiveness of the use of the system of reserves, which resulted from the short history of the use of the system of reserves in Korea. The author who realized the importance of the system of tax in Korea, arranged various systems of reserves theoretically which seems to be strange when seen through the tax policy and tax accounting, and researched the method of its improvement, summarizes several points of the system of reserves which is to be improved in the future in the aspect of Korea's tax law. Firstly, the current system that reverses the loss of the accounting period into profit after a specified period in the process of accounting procedures of various reserves, relies on financial accounting so much that the results of business is difficult to be made public properly. And in view of profit, there is difference among businesses which have the same outcome, on account of the methods of loss procedures of reserves. Accordingly, in order to abolish these defects, the new system of reserves fund which is to accumulate their profits should be accompanied. Secondly, since the present system of reserves is a special measure which was taken temporarily in accordance with the need of tax policy, there must be a legal reversion which sets up the term of vality of the system of reserve, and admits the vality to be prolonged in case of the necessary use of the system of reserves. Thirdly, because when seen from tax law, the various systems of reserves are rather products of tax policy than those of accounting theory, the results of the policy require further examination and analysis every year, and the purpose of foundation of the system and success or failure of the results of the practice should be examined. Fourthly, since the system of reserves is a measure of tax policy, the system of reserves requires more flexible use with its new foundation and amendment connected with economic conditions and economic policy.

만성 호중구성 백혈병 1례

기장도,박치영,류보열,김태종,모성환,곽재정,문철호,박근홍,박유환,정춘해 朝鮮大學校 附設 醫學硏究所 1996 The Medical Journal of Chosun University Vol.21 No.1

Chronic neutrophilic leukemia is a very rare myeloproliferative disorder which is characterized by severe sustained mature neutrophilic leukocytosis in peripheral blood (PB), hepatosplenomegaly, elevated leukocyte alkaline phosphatase, serum uric acid. serun viatmin B 12 and the bleeding tendency despite normal platelet count and coagulation time, absence of philadelphia chromosome, and the absence of fever or underlying infection or disease sufficient to mimic a leukemoid reaction. We have experienced a 34-years-old male patient with atypical chronic neutrophilic leukemia. On admission, the leukocyte count was 56,860/uL. severe neutrophic leukocytosis with 76% neutrophils and rare immature forms on PB smear. Many neutrophils had toxic granules, and vacuoloes. Leukocyte alkaline phosphatase score was decreased. The cytogenetic study showed Philadelphia chromosome negative with normal karyotype.

무용교육 기대효과에 따른 제요인에 관한 연구

정행도,박근희 명지대학교 예체능연구소 2003 藝體能論集 Vol.14 No.-

The purpose of this study was to identify effects of expectation whose are majonng in dance In order to get data, Self-administrated questionnaire was employed students(total 169 male 93%, female 93%) which major in dance in seoul & kyungki province. All data were analyzed by two-way ANOVA. The results of the research follow. 1. The effects of expectaion of dance education about increased physical fitness were differenciated from each university, The effects of expectation of dance education about increased physical fitness development were high in physical educatuon colleage. because they tried find in physical capacity development of dance education. 2. The effects of expectation about increased were high in art colleage because they tried find in physical capacity development of dance education. Also, the students who major in dance in art colleage focused in increasing quality of art. 3. The increasing of social through dance education were low expected value in university, year and minor major. The results showed the students who irujor in dance in art colleage thought uneffected dance education on increasing quality of social

기업문화전략에 대한 사례연구 : 완성차 조립업체를 중심으로

김도근 동명정보대학교 1998 東明情報大學校論文集 Vol.1 No.-

본글은 기업문화전략의 측면에서 완성차 조립업체 3사의 경영합리화 운동에 관한 사례분석을 연구목적으로 한다. 연구방법으로는 문헌연구, 현장조사, 설문조사방법을 병행하고, 심층연구를 위해 업체의 내부자료와 현장견학, 관련자 면담, 현장노동자 면담을 중요하게 취급했다. 연구의 결과, 기업문화전략은 과거 병영적인 권위주의적 통제방식에 익숙해 있던 작업자들에게 상당한 효과를 나타내고 있는 것으로 보인다. 특히, 노사관계의 주체세력인 노동조합에게는 그들의 활동력이 미치지 못하고 있는 사원가족을 대상으로 하는 회사의 각종 프로그램은 노동조합의 조직력과 단체행동력을 이완시키는 주요한 고민거리로 등장하고 있다. 뿐만 아니라 관리자의 인간관계활동의 강조, 노조를 배제한 커뮤니케이션과 고충처리제도의 활성화 등은 노동조합의 정체성위기를 가속화시키는 요인으로도 작용하고 있다. 그러나 기업문화전략은 실질적 노동조건의 개선과 연동되지 않고 있어, 앞으로의 효과는 불투명한 것으로 내다보인다.

벼 재배기간중 전남동부지역 농촌하천의 수질과 분포초종

이도진,조주식,국용인,안호근 한국환경농학회 2003 한국환경농학회지 Vol.22 No.1

전남 동부권에 위치하는 농경지 주변 4개 하천에 대하여 벼 재배기간을 전후한 시기에 하천수질의 특성과 분포하는 초종을 조사한 결과는 다음과 같다. 하천수질 특성은 다양하였으며 조사기간중 각 하천수의 pH는 6.5~8.3 범위였고, EC는 벌교천(162~4,910 μS/cm)에서 가장 높았으며 보성천(114.7~286.6 μS/cm), 송광천(74.8~147.4 μS/cm), 이사천(61.6~82.1 μS/cm)순이었다. 조사기간중 총질소 함량은 보성천(1.9~7.4 mg/L), 벌교천(2.1~3.9 mg/L), 송광천(2.4~3.4 mg/L), 이사천(1.7~2.6 mg/L)순으로 호소수질 환경기준 1등급(0.2 mg/L)과 농업용수 수질기준(1 mg/L)을 모두 초과하였다. 그 밖의 대부분 조사항목(K, Ca, Mg, Na, Cl^- 등)은 하천에 따른 함유량 고저 차이는 있었으나 모내기를 전후한 시기에 영양염류 함량이 가장 높게 나타나 보성천에서는 5월, 송광천과 이사천에서는 6월이었다. 4개 하천의 조사지점에서 관찰된 초종수는 모두 16과 30종이었으며 송광천, 보성천, 이사천, 벌교천에서 각각 18종, 19종, 15종 및 5종으로서 다년생은 17종, 일년생과 2년생은 13종이 출현하였다. 침수성 초종은 검정말, 말즘, 물수세미, 부유성 초종은 개구리밥과 좀개구리밥, 추수성 초종은 갈대, 고마리, 미나리, 여뀌, 줄 등이 관찰되었다. 물가와 주변에서는 개구리자리, 개피, 달뿌리풀, 돌소리쟁이, 물억새, 미국가막사리, 바늘골, 방동바니대가리, 뱀딸기, 사마귀풀, 삿갓사초, 살갈퀴, 선피막이, 소리쟁이, 쇠방동사니, 여뀌바늘, 큰도꼬마리, 토끼풀, 환삼덩쿨, 황새냉이 등의 20종이 관찰되었으며 그 중 고마리, 소리쟁이, 환삼덩쿨은 하천의 모든 조사지점에 출현하였다. The characteristic of the quality of stream water and the nlparlan vegetation during rice cultivation in the rural area of the eastern Jeonnam province was surveyed from April to November, 2000. The water quality of the streams during rice cultivation was variable. The pH of these water bodies ranged from 6.5~83. Electro conductivity (EC) at each water body ranged from 162~4,910 μS/cm for Beolgyo-cheon, 114.7~286.6 μS/cm for Boseong-cheon, 74.8~147 μS/cm for heon, and 61.6~82.1 μS/cm for Isa-cheon. Total nitrogen and other parameters (K, Ca, Mg, Na, CT, SS) were higher at May (Boseong-cheon) through June (Songgwang-cheon, Isa-cheon) during the transplanting season than these same parameters at August, October and November. Thirty weed species of sixteen families were found in the survey areas of Songgwang-cheon, Boseong-cheon, Isa-cheon and Beolgyo-cheon. Nine annual weeds, four biennial weeds, and seventeen perennial weeds were found, several different life forms were identified. Of those species three were submerged, two were free floating, five were emerged, and twenty were water-side weeds.

淸肺散 煎湯液이 家兎의 腎臟機能에 미치는 影響

張根國,李昊燮,柳道坤 圓光大學校 韓醫學硏究所 1992 원광한의학 Vol.2 No.1

To evalute effect of Chungpyesan(淸肺散) Water Extract on the renal function, blood pressure and heart rate, experiment performed in rabbits. The results obtained were as follows : 1. Intravenous administration of Chungpyesan Water extract at the doses of 0.75㎖/㎏ significantly increased renal plasma flow, glomerular filtration rate, urinary excretion of electrolytes and urinary excretion of free water clearance, in particular, urine volume. 2. Urine volume, glomerular filtration rate and urinary excretion of electrolytes were increased remarkably after intravenous administration of Chungpyesan Water extract at the doses of 1.5㎖/㎏. 3. Intravenous administration of Chungpyesan Water extract at the doses of 0.75㎖/㎏ significantly increased heart rate. 4. Intravenous administration of Chungpyesan Water extract at the doses of 1.5㎖/㎏ significantly decreased blood pressure, whereas heart rate remakably increased. These results suggest that Chungpyesan Water extract has a diuretic effects, which may be caused by urinary excretion of electrolytes, renal hemodynamics.

財務狀態變動表에 관한 硏究

朴道根 건국대학교 1982 論文集 Vol.15 No.1

The interest groups of enterprise have used financial statements as a useable meads of information in effective decision making. But under a past Financial Statements system Profit and Loss Statements and Balance Sheet did not provide direct and accurate information for flow of fund and changes in financial position. Accordingly the interest of Statement of Changes in Financial Position is glowing and the view which it should be included in basic financial statements have been spread. The Statement of Changes in Financial Position are understood cubically the business activity and finance activity of enterprise as indication for a change rotate of all financial resources during the accounting period. That is to say, the objective of Statement of Changes in Financial Position is not simple but plural. If objective of it were different, concept of funds which has used would he different, consequently contents of information gained would be different. Therefore we the user of it, have to be able to provide useable information by useing the concept of funds which was agreeable to their objective of use. And one largely uses T-account approach an? Working Sheet approach in method drawing up Statement of Changes in Financial position. T-Account approach is the logical method which attained by being re-composed wholly transactions that have influence on all the flow of financial resources during one accounting period. This T-Account approach have a merit that one could easily understand it. The Working Sheet approach is the method which one traditionally has uses. It is useful as transactions are complicated and adjustment clauses of transaction are lots. Amendment enterprise accounting principle of our country in 1981 should be to draw up Statement of Changes in Financial Position according to all financial resources concept. It is to indicate non-fund transaction which directly lave not influecen on changes working capital. But this results in clarifying Statement of Changes in Financial Position. The information which be gotten as working capital and all financial resources are mired and used aloes not fit for plural objectives of Statement of Changes in Financial Position. In future through much stuffy the Statement of Changes in Financial Position which one could usefully apply in practical affairs should he presented.

인터넷 비즈니스 성공을 위한 웹사이트 평가모형의 탐색

김도근 동명정보대학교 2000 東明情報大學校論文集 Vol.3 No.-

웹사이트의 평가작업은 결코 쉽지 않은 작업이다. 실무 전문가를 중심으로 많은 사람들이 웹사이트 평가모형에 대한 논의를 지속하고 있으나, 아직 개념체계 조차 검증되지 못하고 있는 실정이다. 이러한 상황 속에서 이 글은 웹사이트 평가모형을 탐색하기 위한 예비과정으로서 웹사이트 평가에 대한 선행연구의 검토를 통하여 평가모형 구축을 위한 주요 개념들을 적출하고, 그러한 개념들을 중심으로 탐색할 수 있는 평가과정의 단계들을 제시하고자 하였다.