크론병에 대한 CoPPLX의 방어효과에 대한 연구

이호학,김유림,문창기,이재일,양병윤,김종수,이정민,정재혁,안석진,박상준,김윤권,김소연,김영중,조민구,최영자,장성조 圓光大學校 醫科學硏究所 2005 圓光醫科學 Vol.20 No.1

外部報告를 위한 直接原價計算의 問題點

李正浩 서울大學校商科大學 韓國經濟硏究所 1966 經濟論集 Vol.5 No.1

Introduction Not less than a century has passed since the systematic study of cost accounting had begun. It is generally conceded that accounting originated with the rise of the factory system in the Industrial Revolution in England. Around the turn of the century, most product costs came to include factory overhead to product as well as prime costs. In this early efforts to charge factory overhead to product, historical costs were generally used, based on actual materials and labor as well as actual overhead costs. However this method of costing couldn't meet the increasing problems of cost estimating and compatible pricing Accordingly predetermined overhead rates had finally gained acceptance by 1910. Next development in costing was standard costing which emerged during 1920's. Standard costing devices started from the critical stand of past retrospective post-mortem cost accounting. According to the development of increasing complexity of modern industrial system, cyclic and seasonal business field really needed the predetermined cost accounting. During 1930 to 1950, in accordance with the development of managerial uses of costing, cost accounting came to devote to business as management tools i.e., budgeting, break-even analysis, ratio analysis, profit planning and distribution cost analysis. Looking back to the development of cost accounting, it seems to be a natural step in the evolution of overhead costing. Again early in 1950's direct costing emerged as a new approach to overhead costing. The fundamental ideas of direct costing were first publicized in 1936 by Jonathan H.Harris in an article titled "What Did We Earn Last Month?" Under this method fixed factory overhed is not assigned to product. Direct costing differs from conventional costing, sometimes called absorption costing, because fixed factory overhead is treated as a period (charged against revenue immediately) rather than as a product cost (assigned to units produced). Direct Costing versus Absorption Costing The difference between direct costing ("variable costing" is more appropriate) and traditional absorption costing lies in the elements of varaiable overhead cost that are to be included in the cost of goods sold, and in the final inventories. So the direct costing should be defined as a segregation of manufacturing costs between those which are fixed and those which vary directly with volume. The costs of the product are composed of only variable costs and fixed portion of the costs are directly charged against to the revenue of current period. According to this principle of direct costing, this method of costing is different from abosorption costing in three points; 1. Classification of costs, 2. Order of charging costs to revenues, and 3. Valuing the inventories. The motivation of direct costing stems from the ever incresing mechanization in American industry. With the increase of the scale of business, overhead becomes ever larger element of cost since a substantial portion of this elements largely non-variable in nature, seasonal and cyclic variations in production and sales tend to build up in the inventory, thus reducing the amount of the current period's costs until such time as the inventory is sold. During this period of heavy production, conventional absorption costing may show profits to be high, even though sales are low. During the reverse cycle, the opposite will usually be true. As mentioned above, under direct costing, inventories are to be valued at direct or variable costs, while fixed cost would be charged directly to expense in the current period. The basic difference in profit and loss statement between absorption and direct costing is that, in case of absorption costing fixed costs are included in inventory, and direct costing, which includes only direct or variable costs. Undoubtedly this method of direct costing is generally conceived as an accepted technique of internal reporting to management, especially for the pricing policy. However in the areas of external reports to stockholders, creditors, and other outside interest parties, the controversy is in full bloom. Nowdays the main controversy point is centered to the external reportings only. Direct Costing Controversy Advocates of direct costing maintain the fixed portion of factory as period costs. Opponents maintain that inventories should carry a fixed cost component because both variable and fixed costs are necessary to produce goods; both these costs should be inventoriable regardless of the differences in their behavior patterns. Early arguments of direct costing are focussed on the problems of its managerial utility as well as that of its usefulness for external reporting. However the advocates as well as opponents failed to attack the basic premises underlying the direct and absorption costing techniques. Recently these basic premises have been exposed and subjected to careful scrutiny. One of the most serious arguments over the direct costing can be seen between Horngren and Sorter's advocation of direct costing and Fess and Ferrara's opposition to it. Cost obviate notion proposed by R.P.Marple was developed further in the series of articles by C.T.Horngren and G.H.Sorter. Especially "Direct Costing for External Reporting" published in 1961 was proposed in an attempt to clear up the possibility of some misinterpretation of basic thoughts and ideas underlying accounting principles. It seems that the basic assumption underlying the Horngren and Sorter thesis is that income is earned at the point of sale, and from which their basic assumption flows the concept of asset which is the central feature of the thesis. According to their thesis an asset represents costs with service potential and service potential is the costs ability to have a favorable effect on expected future costs or revenues. In other words, "a cost has service potential, in the traditional accounting sense, if its incurrence now will result in future cost avoidance in the ordinary course of business." The ultimate conclusion of the argument is that, generally speaking, the fixed costs of production are costs without service potential since their incurrence in one period has no effect on whether they will be incurred in the future. Variable production costs on the other hand have service potential since their incurrence today will overcome the need for their incurrence in the future. The essence of argument seems to be contained in the idea that the only costs which will be reduced in the future because they are incurred today are variable costs since the fixed costs will remain the same with or without the production of goods which are included in the inventory. In other words, the value of the inventory is determined only by the extra costs occasioned by producing the inventory. Furthermore, these costs occasioned by the production of inventory are costs which will not have to be incurred in the future since the production of inventory reduces the future need for production and hence the future incurrence of variable production costs. As the alternative to the Horngren and Sorter thesis, Fess and Ferrara state that income is earned (value is added) at each and every stage in the total process of production and distribution, and that the value of an inventory is its net realizable value. Net realizable value represents the utilities acquired through production, sale, and delivery. With this alternative, one considers the costs of producing the net realizable value as used-up service potential; that is, these costs (fixed, variable or otherwise) have no service potential left to them since they have been used up in the production of revenues. The asset inventory has service potential but not in the sense of cost avoidability. The service potential inherent in the inventory valued at net realizable value is that inventory's ability to be converted into cash which can be used again in the acquisition of those resourse necessary for the production of income. If we accept this idea, it is very difficult to make this "value added" concept of income measurement, in most instances and for this reason, it seems appropriate to delay the recognition of earned income until it is more objectively deternimable at the point of sale. Here they emphasized that the point of sale is not regarded as the point at which income is earned, it is regarded as the point at which income already earned is recognized as earned. This distinction is fundamental to the understanding of the difference between Horngren-Sorter thesis and Fess-Ferrara thesis. The Fess-Ferrara thesis recognizes the point of sale as important but only in terms of being able to ascertain more objectively the amount of income which has been earned step by step through the total process of production and distribution. The conclusion of the Fess-Ferrara thesis is that if the recognition of previsouly earned income is delayed, all costs used up or associated with that income must be delayed. They assert that there is no alternative to such a conclusion if one is truly interested in the calculation of income even though the recognition of that income is delayed in the hope of making it more objectively determinable. As already be seen, the costs to be delayed include all costs used up in producing the delayed income whether they are fixed or variable. Furthermore, even though these delayed costs are considered inventory and thus an asset, they have not service potential, for their service potential has already been used up in the production of income, the recognition of which has been delayed. Fundamental Problem of Direct Costing According to the financial statements approach, summarizing the above two theses and other prevailing arguments over direct costing, one can see that the fundamental point of argument is focussed around the categories of income measurement and assets measurement as well. In the income measurement, probably one of the most fundamental point of controversies between direct and full costing is the question of whether fixed manufacuring costs are costs of product produced or of the period in which they are incurred. Traditionally accounting reports have treated them substantially as product costs, direct costing would treat them wholly as period costs. So the period cost concept and product cost concept play an important role in the measurement of income. The period cost concept, in its essence, states that there are certain costs which, by their nature, expire with the passage of time, regardless of production activity. They are incurred for the benefit of operations during a given period of time. The benefit is unchanged by the actual level of operations, if any, during that period, and it expires at the end of the period in any event. The product cost concept states that all manufacturing costs are cost of the product and that there is no such thing as a manufacturing costs the period. According to this concept, logically, all so called fixed production cost should be amortized by a unit-of output method, which would make them variable costs. Time period amortization is acceptable only as a practical convenience, the need for which derives from uncertainty as to future operations. Express another way, a value added approach to revenue recognition accept the deferral of revenue recognition to the point of sale on the grounds that measurement is more objective at that point. Another important core of the direct costing is assets measurement. As to what constiutes the value of an inventory, the concept of an asset plays an important role in the controversy over direct costing. Nowadays assets are expounded "aggregates of service-potentials available for or beneficial to expected operation" or "expected future economic benefit." Then what is the nature of service potential or future benefit? There are generally two kinds of approaches to the nature of service potential or future benefit, the one is cost obviation concept of service potential and the other is that of revenue production concept. According to the cost obviation concept, assets have service potential to the extent that they avery the necessity for incurring costs in the future. In other words, assets are the costs that will be obviated in the future as a result of cost incurrance in the past. However, the past incurrence of fixed production costs does not avoid the reincurred of the same costs in the future. Accordingly, inventories should be included only variable costs. In case of revenue production concept of service potential, the service potential of an asset means that its capacity to contribute to the production of revenue in the future. This revenue production approach distinguishes between unexpired and expired costs respectively, according to whether their incurrence will or will not contribute to the realization of revenue in the future. Under this theory, any costs essential to the production of a product that may reasonably be expected to be sold and, thus, generate revenue is a cost of obtaining such revenue and should be deferred in inventory so that it may be matched with the revenue in the determination of income for the period of sale. Conclusion Recently direct costing has been generally conceded to be useful in reports to management. However whether it is useful to stockholders, creditors, and other outside interest parties is not concluded yet. Accordingly the argument of direct costing is focussed in the area of external reports only. Historically and practically, financial reports are evolved from the practical usefulness. Therefore the standards of financial reporting should be designed to further this objective of usefulness. When the utility of direct costing is conceded as external reports, the time of general usage of direct costing as external reports will come. But as for now it is hard and no time to anticipate.

인공신경망 모델을 이용한 주식시장에서의 투자전략에 관한 연구

서영호,이정호 한국경영과학회 1998 한국경영과학회지 Vol.23 No.4

Since the late 1980s. an increasing number of neural network models have been studied in the areas of financial prediction and analysis. The purpose of this study is to investigate the possibility of building a neural network model that is able to construct a profitable trading strategy in the Korean Stock Market. This study classifies stocks into future market winners and losers from the publicly available accounting information and builds portfolios based on this information. the performances of the winner portfolios and the loser portfolios are compared with each other and against the market index. The empirical result of this research is consistent with the traditional fundamental analysis where it is claimed that the financial statements contain firm values that may not be fully reflected in stock prices without delay. Despite the supporting empirical evidence, it is somewhat inconclusive as to whether or not the abnormal return in excess of market return is the result of the extra knowledge obtained in the neural network models derived from the historical accounting data. This research attempts to open another avenue using neural network models for searching for evidence against market efficiency where statistics and intuition have played a major role.

外部報告를 위한 直接原價計算의 問題點

Jhong-Ho Lee(李正浩) 서울大學校經濟硏究所 1966 經濟論集 Vol.5 No.1

Luca Pacioli 의 생애와 업적

이정호(Jhong - Ho Lee) 한국경영학회 1994 經營學硏究 Vol.23 No.2

25.8㎸급 친환경 고체절연차단기(Solid Insulated Switchgear)에 대한 기계적 신뢰성(수명) 평가

이도훈(Do-Hoon Lee),이석원(Seog-Won Lee),박석원(Seok-Weon Park),김영근(Young-Geun Kim),이종호(Jhong-Ho Lee) 대한전기학회 2010 전기학회논문지 P Vol.59 No.2

In this paper, mechanical reliability(Life-time) estimation method for 25.8kV SIS(Solid Insulated Switchgear) has been studied. Recently enacted KEPCO's standard includes clause that have to submit a warrantable reliability data for life-time(over B10 25 years) of an epoxy-solid insulating material. Accordingly, this research was carried out on the ALT(Accelerated Life Test) and Life-Estimation method for SIS's insulating material. Mechanical life-time estimation for SIS's insulating material is to verify reliability for tensile creep & fatigue stress, which is the major mechanical stress of SIS. This study proved that SIS's reliability for mechanical stress and established that confidence for estimation results in further verification test.

대장내시경검사의 전처치로서 항콜린제 사용에 관한 연구 : 전향적, 이중맹검법으로

박경남,한동수,이민호,최호순,박준용,손주현,이오영,함준수,전용철,송승찬,기춘석,윤병철,이종희 대한소화기내시경학회 1997 Clinical Endoscopy Vol.17 No.3

Background: Use of antispasmodic medication prior to colonoscopy is controversial but someone believes antispasmodic may improve visualization of colonic mucosa and ease colonoscope insertion. So, we designed a study to assess the effect of premedication with the antispasmodic, hyoscine-N-butyl bromide(Buscopan') on the performance of colonoscopy. Methods: This study was prospective, double blinded, randomized, controlled study, One hundred three consecutive patients were randomized to receive intravenous buscopan lml(n=52) or placebo(n=51) combined with our standard initial medication(me- peridine 50 mg and midazolam 2 mg). Insertion of colonoscopy was timed, and 100 mm visual analogue scales (VAS) were used for asscssing difficulty of procedure, colonic motility, frequency of positional change, frequency of external compression, difficulty of assistance and degree of discomfort experienced by the patients. Results: There were no significant differences of intubation time between buscopan group(mean time, 7.23 min., range 2~15) and placebo group(7.07 min., range 3-25), (p=0.83) and withdrawal time between buscopan group (6.46 min., range 2-22) and placebo group(6.76 min., range 2 25), (p=0.69). Also, there was no significant differences in intubation time between males and females(buscopan; males 7.00 min., females 7.60 min., p=0.34, placebo; males 7.0~5 min., females 7.08 min., p 0.44). The VAS scores checked by endoscopist(p=0.29), assistant(p=0.32) and patient (p=0.15) were not significantly different in both groups. There were no significant differences in intubation time, VAS scores nf endoscopist, assistant, and patients. Conclusion: Premedication with intravenous bu.opan has no advantage on colonoscopy procedure. Use of antispasmodic medication prior to colonoscopy was not considered as recommendable agent.

Yield Performance and Nutritional Quality of 'Agakong' Soybean Harvested in Drained-Paddy and Upland Fields

Eun, Jhong-Ho,Rico, Cyren M.,Kim, Man-Keun,Souvandouane, Souliya,Son, Tae-Kwon,Shin, Dong-Il,Chung, Il-Kyung,Lee, Sang-Chul The Plant Resources Society of Korea 2007 한국자원식물학회지 Vol.20 No.3

The study was conducted to evaluate the performance of the popular isoflavone-rich soybean 'agakong' in upland and in drained-paddy fields. Analysis revealed no significant variation in terms of plant height, number of seeds per pod, number of nodes, and 100-seed weight between the two cropping system. Number of pods was significantly higher in paddy field(234.2kg 10a$^{-1}$) compared to those harvested in the upland field, which was later manifested on the yield where paddy soybeans obtained 278.1kg 10a$^{-1}$ whereas upland only obtained 179.3kg 10a$^{-1}$. This observed difference in yield was attributed to the observed higher amount of N in the paddy soil (0.907%) as compared to the upland soil (0.458%). In terms of nutritional content, protein and phytic acid contents were the only parameters that showed significant differences while oil, sugar, reducing power and fatty acids were all comparable in paddy and filed condition. Protein content was higher in upland soil (47.4%) than that of the paddy (44.9%) soil. On the opposite, phytic acid was higher in paddy (2.90%) than in upland (1.09%). This study showed that the yield of soybean is generally a factor of soil N, drained-paddy field production of soybean is comparable to upland-filed production with the benefit of increasing phytic acid content while maintaining its nutritional value.

관계형 데이터 스트림에서 키워드 검색을 위한 질의 최적화

황진호 ( Jin-ho Hwang ),김학수 ( Hak Soo Kim ),김종진 ( Jhong-jin Kim ),이승미 ( Seung Mi Lee ),손진현 ( Jin Hyun Son ) 한국정보처리학회 2008 한국정보처리학회 학술대회논문집 Vol.15 No.2

최근 관계형 데이터 스트림에서 키워드 검색에 관한 연구가 진행되고 있다. 키워드 검색을 통해 사용자는 시스템의 복잡한 내부 데이터 스키마나 질의언어에 대한 지식이 없이도 데이터 스트림에서 정보 검색이 가능하다. 하지만, 빈번하고 동적으로 변화하는 특성을 지닌 데이터 스트림에서 수행되는 연속질의 처리를 위해서 보다 효과적인 질의 최적화 방안이 요구된다. 따라서, 우리는 본 논문을 통해 계층적 클러스터링을 이용하여 중간결과 공유의 최대화를 통한 질의 최적화 방안을 제안한다.

고체절연차단기(Solid Insulated Switchgear)용 PD 센서 선정에 관한 연구

이도훈(Do-Hoon Lee),강원종(Won-Jon Kang),마지훈(Ji-Hoon Ma),박석원(Seok-Weon Park),이종호(Jhong-Ho Lee) 대한전기학회 2010 대한전기학회 학술대회 논문집 Vol.2010 No.7

Defects in the epoxy insulation switchgear can result in failure. Therefore it is important to detect defects, such as void, in time and to determine their risk for a possible breakdown. For high voltage apparatus, the partial discharge (PD) detection technology has proven to be a useful method. This paper describes the application of a PD detection method for the Solid Insulated switchgear(SIS) and its practical application. Experimental studies show that the PD detection of the MV switchgear defects is possible. The practical experiences related to this study provide further insight for applying the PD monitoring technique to the solid insulated switchgears.