代替原價會計報告書의 有用性 增大에 관한 一考 : 所有主持分과 純利益의 公示方法을 中心으로

田雄秀 啓明大學校 産業經營硏究所 1980 經營經濟 Vol.12 No.1

Traditionally, postulates of stabilized monetary unit and historical cost concept have been accepted as the basic assumptions in accounting. However, after the World War Ⅱ, these assumptions tureed out unrealistic. Inflation accounting is a set of concepts and techniques suggested for improving these unrealistic shortcomings of traditional accounting assumptions and producing more useful information to users. General Price Lavel Accounting(GPLA) and Replacement Cost Accounting(RCA) are the most typical techniques among many inflation accounting techniques. GPLA is a good technique in practice because of its practicability but this is criticized by many accountants as it is an only Adjusted Historical Cost that cannot reflect the current value of assets. In these days RCA, which can reflect the current value of the asset appropriatly than GPLA, is supported by many academicians as a superior concept. But there are also some problems in Basic Replacement Cost Accounting(BRCA). The purchasing component of holding gain(loss) is regarded as income (loss) whole(loss) of monetary item is excluded from income in BRCA. AS a result, income is represented in the excessive or underrated figures on the income statement and equity also demonstrated on the balance sheet inappropriately. Price Level Adjusted Relplacement Cost Accounting(PLARCA) was suggested to overcome such problems of BRCA as mentioned above. In PLARCA, net income is composed by real component of holding gain(loss) and purchasing gain(loss) of monetary items and equity change is reflected by three separate components while the BRCA reflects the equity change in terms of a single component. And these PLARCA finanical statements can be obtained only by adding two washy entries(Exibit 5) to BRCA data, But it is difficult to view the PLARCA as an alternative accounting model. From a classification perspective, the PLARCE statements explain the change in owner's equity in a different and more detailed manner than theBRCA statements. In conclusion, PLARCE can be thought of as an extension of BRCA with the following merits contained in its statements unlike BRCA. 1. These data may be deemed relevent for internal and/or external decision making(e.g. management dividend policy, investment analysis, etc,). The more detailed disclosures may generate income numbers better suited to the decision activities of statement users. 2. It is not pertinent in this case the more detailed disclosures inject additional complexity into accounting reports and may thereby influence the nature and efficiency of individual's information processing because these data are much simpler than multi-culumn reports which are suggested by many academicians. 3. The extra cost in preparing these data is not so expensive because these can be obtained simply by adding two washy entries to the BRCA data.

非營利組織의 會計制度에 관한 考察 : 企業會計制度의 導入을 중심으로

田雄秀 단국대학교 산업연구소 1985 산업연구 Vol.8 No.-

尿에 依한 完全混合 및 接觸安定 活性슬러지 工法의 比較 硏究

韓雄傳,朴東根,林哉明 釜山水産大學校 1982 釜山水産大學 硏究報告 Vol.22 No.1

Nightsoil as a major water pollution in Korea has been treated by the municipal nightsoil treatment plants. It necessary to segregate feces and urine from nightsoil collected in a privy for reducing the organic loading and making easy treatment of nightsoil in future. However, little studies have been provided for the evaluation of the kinetic coefficients when the only urine is treated. This study was, therefore, design to compare the complete mixing activated sludge (CMAS) process with the contact stabilization activated sludge (CSAS) process by the kinetic coefficients and the organics removal characteristics. Two processes were operated at continuous bench scale units by using urine as the substrate. In addition, aeration only CMAS process was operated to investigate the transition of nitrogen compounds in urine. The results obtained were as follows; 1. Kinetic coefficients of two processes CMAS CSAS Yield coefficient(Y) 0.53 0.44 Endogenous respiration coefficient(??), ???? 0.005 0.020 Saturation constant (Ks), ???? 86 86 Max. substrate utilization rate (R), ???? 1.22 1.22 2. ICOD to MLVSS were 1.48, 1.75 and 1.55 at aeration tank, contact tank and stabilization tank, respectively. 3. BOD and COD removal efficiencies were 90.5% and 45.6% at CMAS process and thoe were 87.5% and 54.4% at CSAS sprocess. 4. The amount of wasted sludge to removed BOD by two processes of CMAS and CSAS were 0.51 and 0.35. 5. Effluent water qualities of CMAS process were superior to those of CSAS process at the same influent BOD loadings. 6. MOST TKN in urine were released into the air and a little was transformed to microorganism, NO₂-N ,and NO₃-N. 7. When aeration time was 5 hours or more, the pH of the aeration tank was constant.

보리등겨로 제조한 간장의 향기성분

권오준,이은정,최웅규,손동화,이석일,정연건,지원대 한국위생과학회 2002 한국위생과학회지 Vol.8 No.2

새로운 장류제품으로서 보리등겨의 이용방안을 모색하기 위하여 간장을 만들어 연구하였다. 보리로 제조한 간장의 갈색화는 점차적으로 증가 하였으며 완만한 변화를 보였다. 향기성분으로는 4-vinyl-2-methoxy-phenol, benzeneacetaldehyde, palmitic acid, 2-furancatboxaldehyde, methyl-9, 12-octadecadienoate, di-(2-ethylhexyl)phthalate, diethyl phtalate, dibytyl-1,2-benzenedicatboxylate, 5-methyl-2-furancarboxaldehyde, 3,4-dimethyl-1h-pyrazole, phenylethyl alcohol, dioctyl-hexanedioate, dimethyl-1,2-benzenedicatboxylate, benzaldehyde, methional, 2-methoxy-phenol, n-furfurylidene-3-methylbutyl amine, 1-furfuryl-2-formyl pyrrole, tetradrcanoic acid, 5-methyl-pyrimidine, 4-methyl-5-hydroxymethyl-imidazole, maltol, 5-(5-methyl-2-furanyl)methyl-2-furancarboxaldehyde 순으로 높은 함량을 차지 하였다. For investigation of new utilization as jang-products, kanjang was prepared using barely bran. This study was conducted to investigate flavor components of kanjang during fermentation time. The optical density was gradually increased. Among the flavor components identified in kanjang made with barley bran, the contents of 4-viny1-2-methoxy-phenol was the most in quantity followed by benzeneacetaldehyde, palmitic acid, 2-furancarboxaldehyde, methyl-9,12-octadecadienoate, di-(2-ethylhexyl)phthalate, diethyl phtalate, dibutyl-1,2-benzendicarboxylate, 5-methyl-2-furancarboxaldehyde, 3,4-dimethyl-1h-pyrazole, phenylethyl alcohol, dioctyl-hexanedioate, dimethyl-1,2-benzenedicarboxylate, benzaldehyde, methional, 2-methoxy-phenol, n-furfurylidene-3-methylbutyl amine, 1-furfuryl-2-formyl pyrrole, tetradecanoic acid, 5-methyl-pyrimidine, 4-methyl-5-hydroxymethyl-imidazole, maltol and 5-(5-methyl-2-furanyl)methyl-2-furancarboxaldegyde.

웹 질의 기반의 동적 웹 에디터 시스템의 설계 및 구현

조준호,임종수,김응모 成均館大學校 科學技術硏究所 2000 論文集 Vol.51 No.1

As web environment and technology improve rapidly these days, many users get desirable information by means of web, and represent the information that they have through web pages construction. Therefore, importance and application of web editor for easy and convenient homepage making have increased. In this paper, we propose a web query system based on dynamic web editor. The editor makes it possible for users to conveniently make homepages by improving limit of client based web editor or template web page service supplied by hosting site. And users search for desirable information through web pages on the huge web, so they can add this information for users web page or create new web page. Through this web editor which implements server based on the web, users can make web page flexiblely and can make polished web page which increases reading and comprehensiveness to access information easily.

海水를 含有한 廢水의 微生物 轉煥에 關한 硏究

韓雄傳,朴淸吉 釜山水産大學校 1980 釜山水産大學 硏究報告 Vol.20 No.2

Effects of chloride on the biological treatment process of wastewater containing seawater was studied. The dextrose-synthesized wastewater and the synthesized waste-waters containing different chloride concentrations of 2,760, 8,460 and 16,690 ppm, which were adjusted by adding seawater to the dextrose-synthesized wastewater, were treated, respectively, by the aeration-only complete mixing activated sludge(CMAS) process to evaluate the chloride effects on the values of the kinetic constants, organic substrate removal rate and the effluent quality. The fish-processing wastewater whose T-BOD and chloride concentration were 1,551 and 4,450㎎/ℓrespectively was also treated by the complete mixing activated sludge process with return sludge to estimate the kinetic constant values, organic substrate removal rate and effluent quality. The units of the aeration-only CMAS process were operated with the hydraulic detention time variations of from 0.133 to 0.58 day while that of CMAS process with return sludge was operated with the hydraulic detention time variations of from 0.18 to 9.42 day and cell residence time variations of from 1.10 to 2.5 day. The kinetic constant values of k, Y, ??, for the synthesized wastewater were estimated to be ??, 0.69 and ?? respectively. These values were not changed by the increases in chloride concentration in the synthesized wastewater. However, the Ks value only varied from 83.3 to 139.5㎎/ℓas the chloride concentrations in the wastewater increased. The kinetic constant values of Ks, k, Y and ?? for the fish-processing wastewater were found to be 257㎎/ℓ, ??, 0.54 and ??, respectively. And the oxygen requirement per biomass for endogeneous respiration(b´) were estimated to be 0.25 and ?? respectively. The value of BOD coefficient(Kb) in the waste-water containing seawater were 0.72, which is slightly lower than that of the synthesized wastewater. It was suggested that design parameters for treating the high chloride ion-containing wastewater be evaluated based on the MLVSS rather than MLSS from the fact that the ratio of MLVSS and MLVSS and MLSS was only 0.49. In treating the fish-processing wastewater by CMAS process with MLVSS concentration of 4,000 ㎎/ℓ, it was found that the hydraulic detention time and cell residence time should be greater than 6.2 hours and 1.5 days to meet the effluent quality, respectively.

강박증 환자에서의 인격장애 공존병리에 관한 연구

이동우,강웅구,류인균,정도언,조맹제,우종인,김용식,권준수 大韓神經精神醫學會 2001 신경정신의학 Vol.40 No.3

연구목적 : 강박증의 동반인격장애에 관한 연구들은 기존의 개념과 달리 강박성 인격장애와 강박증 간에는 특이적인 관계가 없으며, 강박증 환자들은 다양한 인격장애를 동반한다는 결과를 보여주었다. 그러나 이러한 연구들은 동반 인격장애에 관한 기술적인 분석에 그쳤고, 강박증 환자군의 임상 증상과 동반 인격장애 양상간의 연관성에 관한 분석을 시행하지 않았다. 본 연구의 목적은 강박증 환자군에서의 동반 인격장애를 평가하고 강박증 환자의 다양한 증상과 동반 인격특성 간의 연관성에 대해 연구하는 것이다. 방 법 : DSM-IV의 강박증의 진단기준을 만족하는 59명의 환자군과 32명의 정상대조군을 대상으로 인격장애 질문지를 적용한 후 4∼6점의 절단점을 기준으로 인격장애의 진단이 내려졌다. 먼저 환자군과 정상대조군 간의 특정 인격장애 빈도의 차이를 알아보기 위하여 Fisher's exact test를 시행한 후, 두집단 간에 유의한 차이가 있는 것으로 밝혀진 인격장애 척도 점수에 미치는 Y-BOCS,BDI,BAI점수의 영향을 알아보기 위하여 다중선형회귀 분석을 시행하였다. 결 과 : 1) Fisher's exact test 결과 강박증 환자군은 정상 대조군에 비해 경계성 인격장애(18.6%vs 0%, p=0.007). 회피성 인격장애(55.9% vs 18.8%, p=0.001), 우울성 인격장애(40.7% vs 0%, p=0.000)의 비율이 유의하게 높았다. 2) 다중선형회귀분석 결과 Y-BOCS 점수 (t=2.10, p=0.043)와 BAI점수(t=2.60, p=0.014)는 경계성 인격장애 점수에 유의한 영향을 주는 것으로 나타났다. 또한 BAI점수(t=3.23, p<0.003)는 회피성 인격장애 저수에, BDI점수 (t=3.08, p=0.004)는 우울성 인격장애 점수에 유의한 영향을 주는 것으로 나타났다. 결 론 : 강박증 환자군은 정상 대조군에 비해 회피성 인격장애, 우울성 인격장애, 경계성 인격장애의 동반율이 높고, 강박증이 경계성 인격장애의 심각도에 유의한 영향을 미치는 것으로 사료된다. The purpose of this study was to assess the comorbid axis-Ⅱ disorders of obsessive compulsive disorder(OCD) patients and to investigate the relationship between symptoms of OCD and the comorbid personality traits. The subjects were 59 patients who met DSM-IV criteria for obsessive-compulsive disorder and 32 normal controls. All subjects completed personality Disorder Questionnaire-IV(PDQ-IV). The patients completed Beck Depression Inventory(BDI) and Beck Anxiety Inventory(BAI), and were rated with Yale-Brown Obsessive Compulsive Scale(YBOCS). The results were as follows. 1) The OCD patients showed significantly higher prevalence of avoidant, depresssive and borderline personality disorder(p<0.01) compared to controls. 2) The BAI score had significant effect on the avoidant personality score(t=3,23, p<0.003). The BDI score had significant effect on the depressive personality score(t=3.08, p=0.004). The YBOCS(t=2.10, p=0.043) and BAI(t=2.60, p=0.014) scores had significant effects on the borderline personality score. We found that OCD patients had higher prevalence of avoidant, depressive, and borderline personality disorders. We also found that obsessive-compulsive symptoms have significant effect on the severity of borderline personalty traits. We suggest that it would be very helpful to consider Axis-Ⅱ disorders for managing patients with obsessive-compulsive disorder.

둥시 장아찌 제조 과정 중 이화학적 특성 변화

차원섭,백신경,나경민,박준희,오상룡,이원영,천성숙,최웅규,조영제 한국응용생명화학회 2003 Applied Biological Chemistry (Appl Biol Chem) Vol.46 No.4

떫은감 품종의 하나인 등시를 이용하여 감장아찌 제조 중 과육의 이화학적 변화를 조사한 결과, 염도 변화는 저농도 간장 및 된장 침지의 경우 다소 완만한 증가를 보였고, 고농도의 간장 및 된장 침지의 경우 침지 기간내내 증가하는 것으로 나타났다. 간장 침지액 감장아찌의 경도는 간장 및 된장 모두 20-80% 농도에서는 침지 초기에는 증가하다가 침지 기간이 경과할수록 감소하는 경향을 나타내었다. 간장 침지 감장아찌의 색도 변화는 저장기간이 경과할수록 명도가 낮아지는 경향이었고, 적색도와 황색도는 침지액 농도를 달리하였을 경우 농도가 낮을수록, 침지 기간이 길어질수록 높았으며, 침지액 농도에 따른 차이는 크지 않았다. 침지액의 간장 및 된장의 농도를 달리하였을 때 감장아찌 중의 탄닌함량의 변화는 모든 침지액 농도에서 침지 기간이 지속될수록 탄닌의 함량은 저장 초기에 서서히 감소되다가 침지 기간이 길어질수록 급격히 감소하였으며, 첨가량에 따른 탄닌함량의 변화폭은 크지 않았다. 침지액의 간장 및 된장의 농도를 달리하였을 때 감과육에 존재하는 연화효소인 polygalacturonase와 pectinesterase 활성 변화는 간장침지 및 된장침지 모두 침지 초기부터 효소활성이 증가하기 시작하였으며 침지 기간이 경화할수록 효소활성은 더욱 높아지는 것을 알 수 있었고, 침지액의 농도가 높아질수록 효소활성이 억제되었다. Changes of physicochemical properties during the preparation of persimmon pickles were investigated. The salinity in persimmon pickles increased during storage time (0~50 days) with soy sauce and soy paste. When the fermented soy sauce and soy paste was added to the soaking solution with 80~100%, the salinity increased more rapidly. The hardness of persimmon pickles with soy sauce and soy paste was slightly increased up to the 20 or 30th day of storage and then decreased. L value of persimmon pickles was gradually decreased, but a and b value were slightly increased. The concentration of soluble tannin in persimmon pickles was slightly decreased down to the 20th day of storage and then decreased rapidly. The activities of polygalacturonase and pectinesterase as softening enzyme in persimmon pickles with soy sauce and soy paste increased during storage time (0-50 days) and enzyme activity was inhibited by high concentration of soaking solution.

Comparative Analysis of Risk Factors on Korea National Park Trails - Focusing on Bukhansan and Seoraksan National Park -

Jun Hyo Park,Ju Ung Yun,Jong Sun Kim,Kye Won Jun 위기관리 이론과 실천 2022 Crisisonomy Vol.18 No.3

국립공원은 대부분 산지에 위치하는 지리적 특성상 자연재해 위험요인들이 산재되어 있고, 각종 안전사고로 인한 인명 및 재산피해가 지속적으로 발생되고 있다. 본 연구는 선행연구를 통해 수집된 탐방로 안전성 평가 자료를 기반으로 유사한 특성을 보이는 북한산국립공원과 설악산국립공원의 위험요인 분포 및 특성을 비교 분석하여 효율적인 탐방로 안전관리 방안을 제시하고자 하였다. 북한 산국립공원은 추락, 미끄러짐 등 안전사고로 인한 위험요인이 매우 높게 분포하는 반면, 설악산국립 공원은 안전사고보다 낙석 위험요인의 분포가 높은 것으로 나타났다. 이러한 결과는 기존의 탐방로 안전관리의 획일적 정책방향을 개선하고 유사환경의 국립공원이라도 지질, 지형, 탐방객 특성 등 환경적 요인에 따라 세분화된 기준 수립의 필요성을 도출하였다. 본 연구는 향후 탐방로 안전관리 기술 고도화와 전문성 향상, 체계적인 안전관리로 인한 인명 및 재산피해 예방에 기여할 것으로 기대된다. National parks are geographically located in mountain areas, and natural disaster of risk factors are scattered, and damage to human life and property is continuously occurring due to various safety accidents. This study tried to suggest an efficient trail safety management plan by comparing and analyzing the distribution and characteristics of risk factors in Bukhansan and Seoraksan National Park, which show similar characteristics, based on the trail safety evaluation data collected from the previous studies. In Bukhansan National Park, risk factors due to safety accidents such as fall and slipping are very high, whereas in Seoraksan National Park, the distribution of risk factors for falling rocks is higher than safety accidents. These results improved the existing standardized policy direction for trail safety management and derived the necessity of establishing subdivided standards according to environmental factors such as geology, topography, and visitor characteristics, even in national parks with similar environments. This study is expected to contribute to the improvement of trail safety management technology, enhancement of expertise, and prevention of damage to human life and property due to systematic safety management.

Optimization of Extraction Conditions for the Antibacterial Activity by Clove against Streptococcus mutans Using Evolutionary Operation-Factorial Design Technique

Ung-Kyu Choi,Mi Hyang Kim,Dae-Jun Kwon,O-Jun Kwon,Nan-Hee Lee 한국식품과학회 2008 Food Science and Biotechnology Vol.17 No.5

This study was conducted in order to elucidate the optimum conditions for the extraction of clove that can be used to elicit antibacterial activity against Streptococcus mutans using the evolutionary operation (EVOP)-factorial design technique. Higher antibacterial activity was achieved in a higher extraction temperature of 80℃ (r=0.7983^**) and in a longer extraction time of 26 hr (r=0.6867^*). Antibacterial activity was not effected by differentiation of ethanol concentration in the extraction solvent (r= ?.0.0683). The maximum antibacterial activity of clove against S. mutans as determined by the EVOP-factorial design technique was obtained at an extraction temperature of 80oC, an extraction time of 26 hr and a 50% ethanol concentration. Furthermore, the population of S. mutans decreased from an initial concentration of 6.850 to 4.195 log CFU/mL in the third set that is more than 2.6 log cycles by EVOP-factorial design technique.