韓半島 分斷過程에 關한 小考

成基重 慶一大學校 1987 論文集 Vol.3 No.1

The division of Korean Peninsula, which brought a disaster to our nation, was demarcated by the 38th parallel during the arrangement process of post World War Ⅱ lead by the allied nations. Therefore, the reasons and blames of peninsular division could be stated as follows: First, the foremost reason and blame of Korean division was due to the divisional occupation by both America and Russia. This was due to the division olicy of both nations taking the leadership of the arrangement process of post World War Ⅱ, through which they intended to divide the peninsula by the 38th parallel and to let, at least, the which of it be under their powers. Second, they say that the reason and blame of Korean division was due to the seperation of Left and Right during the national independence movement. But it is the result of the heteronomous historical recognition through which they intended and aligned to pass the blame of division lead by both America and Russia to our nation. Third, they sat that the Korean division was due to the military conveniency through which America and Russia intended to disarm the Japanese troops in Korea seperately according to the sudden surrender of Japan. But it is the extreme and superficial observation by which America and Russia intended to pass the reason and blame of Korean division to our nation and then to escape it. In conclusion, the practical process of Korean Peninsular division was concreted by the illicit union of the American and Russian trusteeship after Cairo, Yalta, and Potsdam Conference. Therefore, The Korean Peninsula was divided into North and South not only by the establishment of the division line representing the agreement between America and Russia but also by the intentions through which they intended to occupy at least more than a half of the peninsula without any danger.

國際化와 地方自治團體의 役割

成基重 慶一大學校 1999 論文集 Vol.16 No.4

This paper pursuits the proper roles and functions of the local self-government in globalization by means of right definition of globalization and right policy directions for globalization. One of the goals of local self-government is to improve the well-being of its citizen. And this goal be adjusted in the era of globalization: thus, the local self- government shuuld develop its employees' ability and attiude for carrying out the intermational jobs, and should construct the variety of international corporation ststem. Also the local self-government should establish the local level diplomatic relations for economic and noneconomic levels by positively employing business strategy. And by creating some local events, the local self-government should take positions in the globalized era by charging of local cultural charaqcteristics and opening international events.

中國의 民主化過程에 관한 考察

成基重,徐輔根 慶一大學校 1990 論文集 Vol.6 No.1

This study is to research the process of Democratization in the People's Republic of China. The purpose of the investigation of Democratization in China is to find a model of the democratic campaign in Communist Party States. The early chapters state the historical background of the democratic campaign in China by examining the Ming Fang Campaign in 1957, the Tiananmen Democratic Campaign in April 1976, the Spring of Peiking between 1978 and 1980, the Democratic Campaign between 1985 and 1987, and the 6.4 Tianamen Democratic Campaign. Here we can find that the democratic campaigns were getting serious, at last the 6.4 Tiananmen Democratic Campaign in 1989 was settled with many victims. Part III examines the features of a Socialist Democracy, the differences between a Liberal Democracy and a Socialist Democray, and the relations between a Socialist Democracy and "the Four Modernizations" in China. Part IV researches into the problems of democratization at the people's request in the democratic campaigns and examines Deng, Xiaoping's Policies of "a leftist politics and a rightist economy". Part V seeks for solutions of the democratic campaigns by examining the relations between the Four Modernizations and democratization, and by suggesting political democratization and pluralism for Chinese Democracy. The final part concludes that the problems of the democratic campaign can be solved by political democratization and by "the Four Modernizations" in compliance with the Chinese people's request. This combinnation of political democratization and, "the Four Modernzations" can make the Chinese both more comfortable and more affluent.

법인세액 조정변수와 감사의견에 있어서 ERP 시스템의 영향에 관한 연구

배기수 한국세무회계학회 2004 세무회계연구 Vol.14 No.-

본 연구에서는 실제 ERP 시스템을 도입한 기업을 대상으로 ERP 시스템 도입 기업과 도입하지 않은 기업을 대응하여 법인세액 조정 설명변수로서의 회계조작행위 유형별 재무특성비율로 설정된 재무비율, 감사의견, ERP 시스템 도입 기업에 대한 회계투명성 둥을 분석하여 ERP 시스템의 도입 효과를 검증하였다. ERP시스템을 도입한 기업과 도입하지 않은 기업간 법인세액 조정 설명변수로서 회계조작행위유형별 재무비율간 paired t-검증을 실시한 결과 ERP시스템을 도입한 기업과 도입하지 않은 기업간 회계분식행위 유형별로 선정된 변수에는 이자보상비율에 있어서만 유의적인 차이를 보였다. 감사의 편차이를 분석한 결과 ERP 시스템을 도입한 기업의 적정의견이 도입하지 않은 기업의 적정의견보다 유의적으로 더 높았으며, 국산 ERP 시스템을 이용하여 도입한 기업의 적정의견이도입하지 않은 기업의 적정의견보다 유의적으로 높았다. ERP 시스템 도입으로 인한 회계투명성을 검증하고자 도입기업과 대응기업으로 구분하여 로지스터회귀분석을 한 결과 ERP 시스템 도입 기업의 회계투명성 설명력과 이에 대해 ERP 시스템을 도입하지 않은 기업의 회계투명성 설명력간에는 Z통계치가 11.140으로 유의적인 차이를 보이고 있지 않았다. 본 연구의 결과는 ERP 시스템 도입에 따른 성과 측정 도구들을 조명하고 실증적으로 검증함으로써 궁극적으로 회계정보의 질이 향상될 수 있는지를 보여준다는 데 의의가 있다.

蘇聯 國際關係理論의 變化와 國際機構 : 1985-1990년 유엔外交의 轉換

劉哲鍾,宋基敦 全北大學校 1993 論文集 Vol.35 No.-

This study suggests a theoretical and practical viewpoint for examining and evaluating the Soviet theoretical perspectives on international relations in general and international organizations in particular under Gorbachev's period 1985 - 1990. The analytic focus is on the profound transformations in Soviet international relations scholarship and its attitude toward international organizations, including the United Nations. New Political Thinking, a triumph of knowledge and reason over dogmatic Marx-Leninist ideology in international relations, was linked to the comprehensive system of international security. It included effective resolution of newly emerging global issues, for common interest of the entire world society. Accordingly the Soviets believe in the potential of the U.N. to be ever more effective in achieving international cooperation and reaffirm support for the validity and relevance of the U.N. Charter and urge all states to abide by it. But the question is, even if one assumes a genuine Soviet commitment toward strengthening the U.N., what the extent of that commitment is? In spite of practical outcomes through the Soviet revolutionary turnaround in its U.N. policy, it can be a significant contribution to theoretical development of contemporary IR, particulary to multilateralism and international institutions. It is true, furthermore, of the up-to-date tendency toward the recognition of the U.N. as a political agency to allocate values authoritatively for the international society.

한국에서 자생하는 Saururaceae의 성분에 대한 연구(1) GC 및 GC-MS를 이용한 Houttuynia Cordata의 휘발성 성분

권순자,엄기동,최광훈,장덕상 濟州大學校 基礎科學硏究所 1989 基礎科學硏究 Vol.2 No.1

The volatile constituents from the aerial parts of Houttuynia cordata(Yakmomil) originating in Korea(Ulleung-do) have been isolated by gas chromatography(GC) using two columns (OV-1 and PEG-20M) and identified by the comparison of their gas chromatograms or mass spectra with those of pure authentic compounds. The analysis shows that the volatile constituents of Houttuynia cordata of Korea are α-pinene, β-pinene, p-cymene, camphene, myrcene, limonene, linalool, geraniol, borneol, bornyl acetate, β-caryophyllene, humulene(α-caryophyllene), thymol, octanal, decanal, dodecanal, 2-undecanone, decanoic acid, dodecanoic acid, tetradecanoic acid and hexadecanoic acid.

재무비율을 통한 통신사업자의 경영환경 분석에 관한 연구

김남면,배기수 한국세무회계학회 2002 세무회계연구 Vol.11 No.-

본 논문의 목적은 정보통신기술의 발전에 따른 국내외 통신사업자의 재무구조 및 수익구조변화를 재무비율분석을 통해 국내외 통신사업자의 경영환경변화를 분석하고 이에 대한 대응 방안을 모색하는데 있다. 연구 결과 KT의 건전성 지수는 국외 통신사업자들과 비교해 볼 때 양호한 것으로 나타났으며, 유동성 지수는 대부분 양호하나, 경상수지비율은 최고치 보다 43% 낮게 분석되었다. 수익성 지수는 해외사업자들 보다 대부분 높게 나타났으나 성장성 지수에서는 타 통신사업자들보다 감소 폭이 큰 것으로 나타났다. 마지막으로 활동성 지수는 KT의 총자본회전율은 타 통신사업자들과 비교해 볼 때 보통수준이었으나 자기자본 회전율은 밑돌고 있었다. 본 연구의 결과는 급변하는 통신경영환경에 있어서 국내 통신사업자가 현 위치를 조명하고 적절한 대응책을 마련하는데 이용할 수 있을 것이다.

재무역량 분석을 통한 국내 통신산업 수익원 변화 연구

김남면,이정기,배기수 한국세무회계학회 2003 세무회계연구 Vol.13 No.-

본 논문의 목적은 정보통신기술의 눈부신 발전에 따른 통신사업에서의 수익원의 변화를 재무제표 분석을 통해 살펴봄으로서 객관성과 신뢰성을 확보하여 정보이용자에게 유용한 정보를 제공하는데 있다. 연구 결과 KT를 제외한 타 유선사업자의 건전성은 이통사업자의 건전성보다 저조한 것으로 분석되었으며, KT, SK텔레콤, LG텔레콤의 유동성은 점차 좋아진 반면, 하나로통신의 유동성은 악화도고 있는 것으로 분석되었다. 또한 두루넷의 경우는 호전은 되고 있었지만 타 사업자보다 월등히 저조하게 분석되었다. 수익성 역시 SK텔레콤이 가장 양호한 것으로 분석되었으며, 두루넷·하나로통신이 가장 낮은 것으로 분석되었다. 성장성은 이통사업자와 두루넷이 빠른 속도로 성장하고 있는 것으로 분석되었으며, 활동성은 유선사업자에서는 두루넷, 이통사업자에서는 SK텔레콤의 활동성이 활발한 것으로 분석되었다. 이상과 같은 분석결과를 토대로 유선통신서비스에서 무선통신서비스로의 수익원이 변하고 있음을 알 수가 있다. 급변하는 통신시장에서 수익원의 변화를 신뢰성있는 재무자료를 이용하여 분석한 본 연구결과는 통신사업자 및 정보 이용자들의 경제적 의사결정시 객관적인 자료로 유용하게 이용될 수 있다.

외상성 슬관절 탈구의 임상적 고찰

정영기(Yung Khee Chung),이기병(Khee Byoung Lee),양운경(Woon Kyung Young) 대한정형외과학회 1986 대한정형외과학회지 Vol.21 No.4

만성신부전 환자에서 신이식 전후의 골수소견 및 생체외 CFU - GM 에 관한 연구

김홍기(Hong Khee Kim),방동수(Dong Soo Bang),이기영(Khee Yong Lee),권오선(Oh Sun Kwon),이태원(Tae Won Lee),임천규(Chun Kyu Im),윤휘중(Hwi Joong Yoon),조경삼(Kyung Sam Cho),김명재(Myung Jae Kim) 대한내과학회 1987 대한내과학회지 Vol.33 No.4

N/A We have studied bone marrow finding and inhibitory effect on the CFU-GM culture in 8 patients with chronic renal failure who had been treated with renal transplantation. Tho following results were observed, 1) There was not alteration on neutrophil count in peripheral blood but increased cellularity of bone marrow and decreased M/E ratio were observed after renal transplantation. 2) There was no difference of the CFU-GM colony count of bone marrow cell itself before and after renal transplantation. 3) The effect of serum of the patients on the CFU-GM culture showed no difference before and after renal transplantation, 4) The CFU-GM colony count did not correlate with the duration of renal failure and hemodialysis, level of renal function, or neutrophil count in petipheral blood Therefore, the results suggest that erythropoiesis can be improved, but there is no significant change in effect on the CFU-GM colony count after renal transplantation.