高麗 太祖의 後百濟 遺民政策과 '訓要 제8조'

신호철 이화사학연구소 2003 梨花史學硏究 Vol.0 No.30

The objective of this article is to answer following question. What did King Wang Kon(founder of Koryo Dynasty) do to carry out the policy about wandering people of post-Paekche Dynasty after he unified the post-Three Kingdoms under his authority? As it is based on the above mentioned fact, I will try to find some meanings of 'Instruction of Ten Rules(訓要十條)', especially the meanings of the Eighth Rule(第八條). Wang Kon carried out three policies to the post-Paekche Dynasty before the unification of Three Kingdoms. Firstly he came into 'a friendly relations' with post-Paekche Dynasty from July 918 to August 924. And then he pursued 'a stick and carrot strategy' from August 924 to April 927. Finally he changed his policy into 'conquest' of post-Paekche Dynasty from April 927 to September 936. The first king of the Koryo Dynasty tried to execute two kinds of wandering people policies. He was helped by cooperators in the course of unification of post-Three Kingdoms. So he took 'a conciliatory and kind treatment policy' to cooperators and common people in the post-Paekche Dynasty. But he employed 'a discriminative treatment and oppression policy' to active resistants and some rulers discontent with the unification war. The founder of Koryo Dynasty gave notice to the next generation that it must be cautious of dissatisfaction to the unification of post-Three Kingdoms. I think that the established theory about Eighth Rule among the 'Instruction of Ten Rules' is mistake. It is caused by misunderstanding Wang Kon's policy about wandering people of post-Baekche Dynasty. For examples, scholars o the established theory assert that the Eighth Rule was a spurious work compiled in the next generation. Because it does not square political situations of those days. In addition to this, as scholars of the established theory assert that discrimination of Honam district comes from the content of Eighth Rule, they commit another mistake. The founder of Koryo Dynasty did not emphasize in the Eighth Rule that particular area should be regarded as rebellion district. I think it is only a warning against a future possibility: if wandering people of post-Paekche Dynasty would take power, they could revolt against Koryo Dynasty. So he said in the Eighth Rule that Koryo Dynasty had to keep guard against wandering people of the post-Paekche Dynasty at all times.

利益變動原因分析의 모델

金喆鎬 弘益大學校 1982 弘大論叢 Vol.14 No.1

This paper provides some tools to analyze variation factors is a firm's normal profit. For the purpose of developing these, this abstract begins with the analysis of variation causes in sales, cost of goods sold, operating expenses and the other revenues. and expenses, and finally concentrates on the correlation analysis of cost-volume-profit. 1. Analysis of variation in sales Increase of market price & decrease of quantity: ΔS_a=(P'-P)Q'+P(Q'-Q)={P(1+r₁)-P}Q'+P{Q(1-r₂)-Q} Decrease of market price & increase of quantity: ΔS_b=(P'-P)Q+P'(Q'-Q)={P(1-r₁)-P}Q+P'{Q(1+r₂)-Q} Increase (or Decrease) of market price & quantity: ΔS_c={(P'-P)Q+½(P'-P)(Q'-Q)}+{P(Q'-Q)+½(P'-P)(Q'-Q)}={[P(l±r₂)-P)Q+½P(1±r₁)-P)][Q(l±r₂)-Q]}+{P[Q(1±r₂)-Q)+½P(1±r₁)-P][Q(l±r₂)-Q]} (S:sales, P:previous market price, P':current market price Q:previous. quantity, Q':current quantity, r₁:rate of variation in price, r₂:rate of variation in quantity) 2. Analysis of variation in CGS. Increase in CGS per unit & decrease in quantity: ΔC_(pa)=(p'-p)Q'+p(Q'-Q) Decrease in CGS per unit & increase in quantity: ΔC_(pb)= (p'-p)Q+p'(Q'-Q) Increase (or Decrease) in CGS per unit & quantity: ΔC_(pa)={(p'-p)Q+½(p'-p)(Q'-Q)}+{p(Q'-Q)+½(p'-p)(Q'-Q)} (p : previous CGS per unit, p' : current CGS per unit) 3. Analysis of variation in operating expenses Increase in the rate of operating variable expenses per unit &decrease in quantity: ΔC_(o₁)=(f_0'-f_0)+(p'·r₄'-p·r₄)Q'+p·r₄(Q'-Q) Decrease in the rate of operating variable expenses per unit & increase in quantity: ΔC_(o₂)=(f_0'-f_0)+(p'·r₄'-p·r₄)Q+p'·r₄'(Q'-Q) Increase (or Decrease) ,in the .rate of operating variable expenses per unit & quantity: ΔC_(o₃)=(f_0'-f_0)+{(p'·r₄'-p·r₄)Q+½p'·r₄'-p·r₄)(Q'-Q)}+{p·r₄(Q'-Q)+½p'·r₄-p·r₄)(Q'-Q)} (f_0 : previous operating fixed expenses, f_0' : current operating fixed expenses, r₄ : previous rate of operating variable expenses, r₄' : current rate of operating variable expenses) 4. Analysis of variation in the other revenues & expenses. Other revenues: ΔN₁=(I₁'-I₁)+(A₁'-A₁)+(M₁'-M₁) Other expenses: ΔN₂=(I₂'-I₂)+(D'-D)+(A₂-A₂)+(M₂'-M₂) (I₁ : receivable interest, I₂ : payable interest, A₁ : valuation income, A₂ : valuation expense, D : depreciation, M₁ : miscellaneous income, M₂ : miscellaneous expenses) :5. Analysis of the correlation of cost-volume-profit. Gross Margin (G₁) : ΔG₁=ΔS-ΔC Operation Margin (G₂) : ΔG₂=ΔS-(ΔC+ΔC_0) Normal profit (Earning before special gains or losses & income taxes)(G₃) : ΔG₃=(ΔS+ΔN₁)-(ΔC+ΔC_0+ΔN₂) (N₁ : non-operating income, N₂:non-operating expenses) 'Since the ultimate purpose of analysis of variation in profit is to provide some informations for management, the further analysis for each product, region & customer in sales has to be included in the study on the variation in margin. Therefore, I think,. a more careful and sufficient study on this field should be forthcoming.

環境破壞와 社會的費用

金浩喆 東國大學校 1976 論文集 Vol.15 No.-

As the environmental disruption is a result of the complex process of the various elements, social and material, no single branch of the traditional learning, including economics, can cope with the problem successfully by itself. However, economics should play the important role in the problem, and thus, we see recent development of the Public Economics. To cope with the problem; ⅰ. we should determine the scope in which the disruption should be allowed and it is desirable if the disruption continues beyond the scope, to decide to limit the production. The limitation of production prevents the waste of resources, which is related to the proper allocation of the resources. ⅱ. for the new investment, there should be a comparision between social facilities (or conveniences) and social costs with such methods as PPBS. ⅲ. the problem of distribution should be examined. The disruption problem could not be solved completedy with those determination and comparison alone, however perfect they may be. The soultion is possible with the cooperation of the individual citizens. While those with the upper income can cope with the problem effectively, those with the lower income have much difficulty in moving to the pollution-free area of installing the facilities for the prevention of pollution. Therefore the relative equality of distribution is necessary to cope with the problem effectively. iiii. international cooperation is required when the disruption is no longer limited within the boundary of a nation.

Marketing Planning의 數理 모델

金喆鎬 弘益大學校 1974 弘大論叢 Vol.6 No.-

The purpose of this paper is to discuss the use of mathematical modes as tools for marketing planning. When the uses or applications of a mathematical-model approach are discussed, some arguments against their use are often offered-for instance, the arguments against the fallacy of model-builder, the disregard for managerial human judgement, the use of technical terms unfamiliar to the average person, or against uncertain forecast by means of past data analysis. Nevertheless, we must recognize worthwhile advantages of mathematical methods, they keeping a well-defined statement of the problem and logical means for utilizing all avalable information to develop more realistic and efficient marketing. In closing, it is sure that mathematical methods and models are effective within the limits as tools for decision-marketing in marketing. The essential formulations in this paper are as follows. 1. t??-t₁=(a-a')+(b-b')t₁……dynamic allowed term of installment sale b' 2. S??=F+r·f ……objective sales amount 1-v-r·u 3. P??=v-a……optimum price 2 2e 4. n=P(1-P)……size of sampling t²δ² 5. P=N(P±t·δ)……examination of probablity for universe 6. X??=S{E(N+1)-Q??}……area sales-quota E(N+1)N

Cordierite 合成에 관한 硏究(I)

楊澈基,金圭鎬 嶺南大學校 工業技術硏究所 1982 연구보고 Vol.10 No.1

In order to obtain the superior refractory mineral having lower thermal expansion, cordierite was synthesized from pure reagents Al₂O₃,MgO, SiO₂. Mixtures were fired between 1,270℃ and 1,320℃ and qualitative determenation of cordierite formation was investigated X-ray diffraction analysis and polarization microscope. For the effects of impurities on the synthesis of cordierite, adding 1.5wt% Fe₂O₃and 0.5wt% K₂O₃, Na₂O to the cordierite formation. Adding 0.5wt% CaO does harmful upon the thermal expansion. In the variation of cordierite composition, Al₂O₃rich bodies approaching the theoretical composition of cordierite is superior to SiO₂MgO rich bodies on the low thermal expansion property. The bodies resintered three times are superior to bodies sintered on the low thermal expansion property.

면포의 효소감량에서의 수산화나트륨, 액체암모니아 전처리의 영향과 역학적 성질에 미치는효과

이문철,김호정,脇田登美司 釜山大學校生産技術硏究所 1998 生産技術硏究所論文集 Vol.54 No.-

면포의 액체암모니아(NH₃) 전처리가 유연한 태의 향상에 유효하다는 것은 잘 알려져 있다. 전보에서 NH₃처리에 의한 현저한 결정화도의 저하에도 불구하고 염색성은 그다지 변하지 않았으나, 수산화나트륨(NaOH) 처리는 NH₃처리에 비해 결정화도의 저하는 작지만 염색성은 현저히 증대함을 보고하였다. 본 연구에서는 NaOH, NH₃ 및 효소(셀룰라아제) 처리한 면포의 역학적 성질을 KES 시험기에 의한 전단, 골곡히스테레시스 곡선으로부터 고찰하였다. NaOH, NH₃, NaOH/NH₃ 및 셀룰라아제 처리한 면직물의 G 및 2HG는 NaOH 처리에 의해 현저히 증대하지만 NH₃나 NaOH/NH₃처리포는 원포보다 현저히 저하하였다. 또한 NH₃전처리후 셀룰라아제로 처리한 면포는 한층 G 및 2HG가 저하하여, 이들 복합처리가 태의 유연성에 극히 유효하다는 것을 알았다. It is well known that liquid ammonia and cellulase treatments are effective to improve the soft hand of cotton fabric. In this study, cotton broad cloth was treated with liquid ammonia, sodium hydroxide/liquid ammonia and subsequently with cellulase. Shearing and bending hysteresis curves were measured using a KES instrument. The shearing G and bending modulus B and the hysteresis widths 2HG and 2HB were calculated on the basis of the curves. G and B or 2HG and 2HB decreased by the the NH₃treatment, especially with NaOH/NH₃Although cellulase treatment alone decreased the parameters and led to the soft hand, combinational treatment with NH₃and cellulase was muchmore effective to improve the soft hand.

법랑질 접착에 대한 습윤 효과

고근호,조영곤,진철희,유상훈,김종욱,박병철,기영재,최희영,김종진 大韓齒科保存學會 2004 Restorative Dentistry & Endodontics Vol.29 No.3

This study evaluated the microleakage and interfacial gap between enamel and composite resin under the dry and wet condition of the enamel surface, V shaped class 5 cavities were prepared on the occlusal portion of extracted human molars. Samples were divided into three groups: D group (air dry for 10-15s), BD group (blot dry with moist cotton pellet), and DR group (air dry for 10-15s and rewet with Aqua-Prep F for 20s). Cavities were filled using Aelitefil composite resin after applied One-Step. Microleakage was tested by 2% methylene blue dye solution and the data were statistically analysed by Kruskal-Wallis test and Mann-Whitney test. Also Enamel-resin interface was observed under SEM. Group BD showed statistically lower microleakage than group D (p〈0.05). but there was no statistically significant difference between group BD and DR (p)0.05). At the enamel-resin interface, group D showed the gap of 2 ㎛ thickness, but group BD and DR showed close adaptation. In conclusion, the use of blot dry and rewetting agent (Aqua-Prep F) resulted in decreased microleakage and improved adhesion between enamel and resin when using One-Step.

큐잉모델과 추계적 페트리 네트를 이용한 핸드오프 호의 채널 할당방식에 대한 성능분석

노철우,국광호 新羅大學校 1995 論文集 Vol.39 No.1

A traffic model and analysis for cellular mobile system with handoff are described. Four channel assignment schems for handoff procedures are considered. In the first scheme, the base station makes no distinction between new call attempts and handoff call attempts. In the second scheme, a fixed number of channels in each cell are reserved exclusively for handoff calls. In the third scheme, queueing is allowed only to handoff calls. The last scheme combines the second and third schemes. We propose to model the channel assignment scheme by both a class of queueing model and Stochastic Petri Nets. The SPN(Stochastic Petri Net) can be solved numerically by SPNP, a software tool for the analysis so SRN(Stochastic Reward Net). Using our model, we compare above four schems and numerical results. These numericall results show blocking probabilities and throughputs.

Salmonella 菌에 依한 骨髓炎 治驗例 : 2例報告

高允杓,申哲也,鄭仁皓 최신의학사 1972 最新醫學 Vol.15 No.3

Salmonella Osteomyelitis has been rare in the published literature of Korea. The authors recently experienced two cases of salmonella osteomyelitis in femur shaft. Salmonella typhi D group was elicited by culture of pus obtained from pathologic lesion by surgical saucerization. Satisfactory result was obtained by radical curettage and antibiotic therapy. Review of literature was done with report of two cases of salmonella osteomyelitis in femur shaft.

各國 會計制度에 관한 比較硏究 : 美國, 西獨, 프랑스, 韓國

李勉榮,金喆鎬,李聖淳,朴範鎬,宋在萬 弘益大學校 1977 弘大論叢 Vol.9 No.-

One of the new trends in today's world economy is the emergence of increasing actviities of multinational corporations throughtout the world. The total number of foreign investors in Korea for the periods between 1962 and 1976 reaches almost one thousand, while their total value during the same period nearly approaches one billion in U.S. dollars. As their business activities extended beyond their national boundaries in various forms of foreign investment, it has become necessary to gather pertinent accounting information from foreign countries and to convey it to them as needed for the successful conduct of their world-wide business activities. The method of accounting has evolved over a long period of time as a practical technique in a specific context based on their own peculiar settings involving language, law, culture, politics, social and economic factors and the like. It is important, therefore, to understand the accounting systems of foreign countries which contain their respective accounting information so that the useful accounting information can be exchanged between these countries. It is with this objec ivetin view that the accounting systems of U.S., West Germany, France and Korea have been studied in this treatise. Chapter Ⅱ examines their legal rules and regulations on accounting, accounting standards, system, accounting theory and special problems arising from its practical applications. The main characteristics of their accounting systems are analysed and compared with one another in Chapter Ⅲ. The accounting system in the United States has developed from the stand point of investors and managers in line with the regulations set by the Security Exchange Commission (SEC) and under the leading opinions of the American Association of Accounting (AAA) and the American Institute of Certified Public Account (AICPA). In France it was developed and understood from the requirments of national economy, while closely regulated by the Law of Corporation and the Plan Comptable. Germany has developed its accounting system under its Law of Commerce which traditionally stresses the protection of an innocent third party. The development of accounting system in Korea has been unique in that its Law of Commerce was heavily influenced by the German Law of Commerce which is a part of the European continental legal system, while its Law of Security Exchange and it's accounting standards which directly affecting the practices of accounting affairs are under the direct influence of the American accounting system. As has been shown above, the accounting systems of these countries have developed in their unique fashion depending upon their own peculiar environments. However, it should be pointed out that it is the result of research conducted by the AAA and AIPCA which exerts the leading influenced upon the accounting practices of the world. In view of the recent move among the countries of the world to unify their accounting systems, it is hoped that this study will help to facilitate the conduct of international business activities throughout the world.