목표원가계산에 관한 연구

許益九,洪孝錫 진주산업대학교 1997 論文集 Vol.36 No.-

The purpose of this study is to investigate the conceptual structure of target costing and target costing process. Traditional cost analysis has focused on the role of cost information in setting prices. Traditional cost analysis has also focused almost exclusively on the production stage in the mistaken assumption that since many costs occur in production, the costs must also be determined in production. Traditional cost analysis can thus be misleading for several reasons. ⑴ Most production costs are determined before production. Therefore, cost reduction activities at the production stage are misguided. ⑵ Many product prices are market determined and not cost determined. Therefore, to focus on cost as a determinant of product price is to risk bringing a product to market that is not price competitive or that returns an unacceptably low profit. ⑶ The absence of cost as a design specification may lead to inefficient product design. ⑷ The changing business environment has caused more and more costs to be determined in the product planning and product designing stages. Target costing links strategic and profit planning to product cost by determining target costs only after target prices and profits have been calculated. Target costing should acquire greater importance as companies become more automated, as costs are determined earlier in the product life cycle, and as competition becomes more intense. Target Costing is much more than a simple techique of setting cost targets: it is an integrative mchanism of linking the various functional areas of business into a coherent system. The target costing process is closely tied to the strategic planning process because target costing encompasses a broad range of both upstream and downstream costs from manufacturing. At the implementation level, target costing systems are linked to nearer-term operations by drawing on the medium-term profit plan for the profit targets used in the target cost computation.

波浪에 의한 海底地盤의 變動間隙水壓

李益孝 麗水水産大學校 産業技術硏究所 1993 産業基術硏究所 論文集 Vol.2 No.-

파랑에 의해 해저지반에 발생되는 액상화 mechanism은 변동간극수압과 잔유간극수압의 두가지로 설명할 수 있다. 본 연구에서는 해저지반 투수층에 발생되는 변동간수압에 관하여, 필자등이 제안한 기초방정식의 타당성을 검증하기 위해 실제해역에서 현장관측을 실시 하였으며, 현장관측결과와 이론해석결과를 비교 검토한 결과 양자가 잘 일치함을 알 수 있었다. 이는 필자 등이 제안한 기초방정식이 쇄파대 내의 불규칙파에 대해서도 타당성이 있다는 것을 검증한 것이다.

진주산업대학교 교육원가 분석에 관한 연구

허익구,홍효석,김동훈,박용철 진주산업대학교 2000 論文集 Vol.39 No.-

Currently the need of educational service is being increased. An effort is needed to cope with dynamic environment. But It is not easy for the national university to assist the finance. The purpose of this study analyze to educational cost for the Chinju national university in 1999. The result supplies an useful information of the decision making of management in chinju national university. The range of our study is limited in calculating and analyzing the educational cost except for the post-graduate course and consignment.

共通費配賦의 妥當性에 관한 實證的 硏究

許益九,洪孝錫 진주산업대학교 1995 論文集 Vol.34 No.-

The purpose of this paper is to investigate the practical on the allocation of central costs of Korea's listed companies and to analyze empirically the effects of the allocation of central costs on the submits in decentralized companies. Our purpose in this paper is two-fold : First, we would like to make theoretical explanations of the allocation of central costs alternative used or not used in practice. Next, we will search for some of the environmental factors such as the firm size, the number of submits, the scale of central costs, and the relationships, to find out correlation between the allocation of central costs actually used and those factors. The survey method used was to collect field data. Statistical analysis methods such as t-test and Mann-Whitney were employed to find out if there is any statistically significant results. The findings of this empirical study can be summarized as follows. Among the contingency-factors related hypotheses, only the scale of central costs is confirmed to be related to the allocation of central costs. And only the number of submits is confirmed to be related to the allocation of central costs actually used in companies.

限定意見의 公示와 株價의 反應에 관한 實證硏究 : 標本및 公示日 選定에 대한 再檢討

李孝翊 成均館大學校 韓國産業硏究所 1991 韓國經濟 Vol.18 No.1

3차식 상태방정식을 이용한 고압기액평형의 계산 : Maximum Likelihood 의 원리에 의한 Parameter 의 결정과 일반화 Determination and Generalization of Parameters by Principle of Maximum Likelihood

배효광,정해익 嶺南大學校 工業技術硏究所 1990 연구보고 Vol.18 No.1

The vapor-liquid equilibria at high pressure are predicted by using Peng-Robinson's equation of state. The interaction and size parameters included in the equation of state are obtained by optimization based on the principle of maximum likelihood. The optimal size parameter ηij is nearly equal to unity for 100 binary systems composed of carbon dioxide-hydrocarbon, methane-hydrocarbon and hydrocarbon-hydrocarbon, which are extremely unsymmetric systems. This fact means that it is not necessary to introduce the size parameter(ηij) into the equation of state. The interaction parameter ηij depends irregularly on temperature for all the binary systems and it is more sensible to the error of experimental variables than the temperature of system. More accurate observed date are, therefore, needed to investigate the temperature dependence on the interaction parameter.

새로운 양성자-펌프 저해제의 합성(2) 및 생리활성 연구

김효정,권태익,박일현 충남대학교 기초과학연구소 1997 忠南科學硏究誌 Vol.24 No.1

For development new anti-ulcer agents, we synthesize proton-pump (H/K-ATPase) inhibitors which inhibit gastric acid secretion at the last step in the parietal cell. These are omeprazole analogues, in which pyridine group replaced by pyrazole moiety, to increase pharmacological activity and to decrease side effects, and we also synthesize substituted benzimidazole rings. The structure of the compounds was identified with ^1H-NMR, M.S. and I.R. The compounds which have 5-substituted benzimidazole show good activity in the following order MeO > Cl > H, and also, 1-benzyl group of pyrazole substituted compounds has inhanced activity.

海底地盤의 波浪에 의한 動的擧動

李益孝 여수대학교 1990 論文集 Vol.4 No.-

The mechanism of wave-induced liquefaction and densification in a permeable seabed is theoretically investigated. The governing equation on the fluctuating pore-pressure in the seabed is derived by coupling Biot's consolidation equation with the change of the effective overburden pressure.

대학 유도선수의 체급별 득점기술 분석

윤익선,이효신 龍仁大學校 武道硏究所 2004 武道硏究所誌 Vol.15 No.1

This study is designed to make an analysis of the differences of excellent female and male athletes and non-excellent female and male university Judo athletes per weight. The researcher identified the valid scoring skills of each athlete on the basis of the event record papers of 2003 Spring and Fall University Judo Federation Match in Korea and 2004 Spring University Juder Federation Match in Korea, dividing the atheltes into two groups: one is composed of the excellent athletes who won the first, second and third prizes; and the other is made up of the non-excellent athletes who didn't. Based on the records, the researcher used SPSS PC+Ver 10.0, depending on x² test and frequency analysis(%) so as to analyze the frequency of using skills in case of male and female athletes and the skills used per weight and sex and the skills per match in case of the athletes as a whole. This study is mainly designed to make an analysis of the skills used by the excellent and non-excellent athletes and the differences of their skills per weight. The following are the results. First, the survey on valid scoring skills per weight indicates that 30.7 percent of the male subjects made use of hand skills and that 25.2 percent of them made the most frequent use of foot skills. Second, the survey on the scoring skills per contest shows that the male subjects used hand skills frequently in case of the first, second, third, fourth and fifth contest and that the female subjects made the most frequent use of foot skills in case of the first, second, third and fourth contest. Third, the subjects weighing -60, -66, -90, and -100kg made the most use of hand skills, and the subjects with -73kg turned out to made the most frequent use of foot skills. The female subjects weighing -48, -52, -70, -78, and +78kg made the most use of foot skills and the subjects weighting -57 and -63kg turned out to win due to their opponents' withdrawal. Fourth, the excellent male subjects made the most frequent use of hand skills (34.3%) and the non-excellent male subjects made high use of hand skills(29.3%). The female excellent athletes turned out to make high use of the pressing skill(27.3%) and the non-excellent athletes used hand skills(30%). Fifth, in terms of the excellent athletes scoring skills per weight, the male subjects used hand skills most frequently in case of their weighing -60, -81 -90, and -100kg and those who weigh 66, and -73kg made frequent use of foot skills. The non-excellent male subject used frequent use of hand skills in case of their weighing -60, -66, -73, -81, and -100kg and the female subjects made the most use of foot skills in case of -48, -52 -57, -70 and +78kg, and hand skills in case of those with -63kg, and subjects with -78kg used waist skills. The nonexcellent subjects used foot skills in case of their weighing -48, -52, -57, and +78kg and hand skills in case of -63, and -70kg, and wining the matches from the opponents' withdrawal. On the basis of the data above, the research would like to suggest that the following things should be further investigated. First, the research has it that male subjects made the most use of hand skills but that female subjects used foot skills more frequently. Coaches should keep this in mind and look for measures. It is also necessary to make a more specific analysis of ramified skills per skill. Second, this study is limited by the number of the subjects and future studies should deal with more subjects and coaches should work on skill training methods. Third, future studies should focus on the variables of time, or the winning points of valid scoring points and all the subjects in terns of the use of skills.

老人의 食生活 行動에 관한 硏究

조종익,이효지 漢陽大學校 韓國生活科學硏究所 1994 韓國 生活 科學 硏究 Vol.- No.12

As people getting older, they get to have an irregular diet under the physical changes and the social and psychological influences. Thus in order to stay in healthy, elderly people require to have the more regular and well-balanced diet. The purpose of this study was to investigate the eating behavior of the 342 elderly living in Seoul area by mean of questionaire and interview. The results from the survey are summarized as follows : 1.The age group in the range of 60 to 69 years old was 59.5%, and the average number of family was 4.2. The 24.6% of the elderly were elementary school graduates. The pocket money of 24.3% elderly was 40,00 to 50,000won for a month. The 40.9% of the elderly were participating in intimate meeting, and the private hobby in mountain climbly was 14.3%. 2.The everage weight. weight, and physical index of the elderly were 166.6cmㆍ64.3kg and 2.65 in male, 156.8cm · 55.8kg and 2.27 in female, respectively. In the degree of self-conciousness for health, percentage distribution of very healthy and healthy was 23.3% to 34.0%. The 69.3% the elderly were be in disease. 3.The happiness level was significant relating to these factors : the condition of health, the presence of disease, the way of keeping health and the level of health concern. Taking medicine didn't show a significant difference concerning the happiness level. 4. This study revealed that the knowledge of nutrition the people was relatively high (mean = 8.04) The knowledge of nutrition was significantly relate to these following; age, sex, education, the number of family, the supporter of the cost of living, spending money, the participation in community activity, and hobby. 5.Men showed a more interest in health and nutrition than women. They got the information of health and nutrition from T.V Radio and applied their knowledge to their actual life. They showed a tendency to think that maintaining in good health depends on eating meal. They usually have regular meals about 20 minutes three times a day with their family. They changed sour taste, and they liked sweet taste the most. Also they liked hot food and watery rice and they must have soup in breakfast. They liked well-done meat, roast fish and the mixed vegetable with condiments. They eat out 2-3times a month, mainly on wedding or special ceremony. They choose their dishes depending on taste and most of them prefer Korean dishes. They showed a tendency of having an unblanced diet on meat without any special reasons. They eat snack once a day and the most favorite one was fruit. 6.The most favorite items at each type of food were as follows: Bab(boiled rice) in cereals, Beef in meats, a Chicken Egg in egg, Galchi in fresh fishy, Laver in seaweeds, Oyster in shellfish, Baechu(a chinese Cabbage) in green and yellow color vegetables, Doraji in light color vegetables, Yohgurt in dairy products, Coffee in beverage, Honey in sugars. The most favorite items at each type of eating material were as follows: Kongbob(soybean rice) in boiled rice, Kalguksou in noodles, Meat soup in soups, Toenjangjjigae(a pot stew with toenjang) in pot stews, Sengsunjorim(hard-boiled fresh fish) in hard -boildes, Galbijjim(beef rib meat) in steameds, Seaoutuiygim(deep frid shrimps) in deep fried, Beendeadok(a mung-bean pancake) in juns. Sannamool(wild edible greens ) in seasons, Baechukimchi(a chiness cabbage Kimchi) in Kimchis, Geatnipjangajji(a sesame leaf angajji) in Jangajjis, Myungranjert (myungran tiny salt) in tiny salteds, Injulmi in Korean rice cake. Yackwa in Hankwas(Korean cookies). 7.Having an interest in the nutrition knowledge and nutrition or health, the diet influence the health, the nutrition or health knowledge or the reflection of the information in their actual life, the nutrition knowledge and the health condition shows that they are related each other.