物價變動會計의 適用에 관한 硏究 : 修正現在原價會計의 內容分析을 中心으로 A content Analysis in Reference to Intergration of Current Cost Accounting and General Prices Level Accounting

梁在東 단국대학교 대학원 1982 學術論叢 Vol.6 No.-

Financial statement drawn up according to the conventional cost accounting has been widely supported by every field in its objectivity and possibility of inspection evidence. But value of monetary under the circumstances those days on which price level is constantly increasing, has been gradually decreased, until purchasing power of monetary has also been decreased, and this results in the loss of the same attribute to values of monetary, and financial statement drawn up by current cost accounting to the user. As an accounting system to cope with inflation, general prices level accounting and current cost accounting has been advocated. In case of general price level accounting a) the comparison of financial ispossible b) the upkeep for real capital is possible c) the profit and loss of purchasing power is recognized, but as to the opinion of a) the choice cf price index. b) the character of the profit and loss for moneterial purchasing power are not agreed on yet. The object of current cost accounting is not transforming the standard value asset (expenses) from that of conventional cost in to that of current cost, and moreover, it seperates profits into operating profit and holding gains, but it becomes difficult to decide what current cost itself is. As the result of this, in holding gains, especially unrealized gains, there are many opinions about how to treat hish problem. For the purpose of aiding the limitation mutually that general price level accounting and current cost accounting are forced to grasp only a partial aspect of current cost, we consider to try the integration of both accounting systems. for which FASB's FAS 33 has been advocated. In this system, integratnio of current cost accounting and general price level accounting has the merits of its own and clarified as followings through the study of research examples: a) existing purchasing power as for unit of measurement b) current cost level as or standard of value c) accounting system adopting the conception of real capital as for the conception of capita. And general price level accounting has objections of a) understanding of profit and loss from purchasing power b) maintaining of real capital and current cost accounting has also been clarified as follows: a) the split-calculation between operating profit and holding gains b) the disclosure of financial condition having been reflected in the specified price as of term-end. A case-study revealed that above-stated two objectives can be realized simultaneously through a single financial statement. As a conclusion of this article, in spite of the consideration of all those aspects, we meet upon present both an applicational point of view and its means of settlement which are now at issue: a) It is more practical to choose indexation through the specified price index as a way of evaluation standard for the asset (expenses) b) It is more reasonable to choose CPI for the general price index to be measurement standard. c) For the supporting of invested monetary capital, it is not only required to support real capita, but also required to exclude (except) holding gains from profit distributable. Accounting system in general is a device of man as well as an outcome of the times, so we believe the application of integration of current cost accounting and general price level accounting can also be made better little by little through the ingenious of devices.

GIS를 이용한 시설물관리시스템 개발에 관한 연구 : 강원대학교를 중심으로

양인태,유영걸,천기선,박재국 강원대학교 산업기술연구소 2003 産業技術硏究 Vol.23 No.A

In university of Korea, the computerization of facility management is lower level than other management areas such as educational matters. administration, library. computing center, teaching assistance, and teaching methodology So we need urgently the blueprint for an information-oriented and integrated facility management system. In this research, It is presented and implemented an FMS(Facility Management System) for efficient management of the ground and underground facilities on a campus. This studies is computerized the drawings, protocols. and ledgers. It is used a GIS(Geographic Information System) to get the geographical information of facilities The data more efficiently could be search and update on this system . The decision making process understanding the present facility condition, and analyzing the condition of location could be performed easily by the GUI(Graphic User Interface) of the system

GIS와 RS를 이용한 전철역의 영향권 분석

양인태,김재철,천기선,박재국 강원대학교 산업기술연구소 2003 産業技術硏究 Vol.23 No.A

Population concentration phenomenon of city needs large-scale nde, and It is important elements that develop the circumference but, it is difficult to evaluate effects that ride gets land utilization change. Therefore, this research evaluates change and effect of land utilization as political to subway station that is main ride of Seoul City, and chose standard and position for night place arrangement of electric railway station. Research contents analyzed subway station effect area interior and external land utilization change taking advantage of GIs's buffer function and RS's classification technique, and decide precedence at subway station establishment and chose position of subway station for effect area outside area.

정상인의 입각기에서 발바닥압력측정시 압력중심점의 위치

허재균,박시복,이상건,이강목,김영호,양길태,장윤희 大韓再活醫學會 1998 Annals of Rehabilitation Medicine Vol.22 No.2

南北韓 精神戰力에 對備한 政治敎育의 比較 : 北韓의 政治敎育과 敎科內容을 中心으로

양재도 평범서당 1995 승공논문집 Vol.2 No.-

安定된 基調에서 發展을 이룩하는 나라를 보면 大體로 政治敎育이 잘 實施되고 있다는 것이다. 自由中國의 경우, 1千 7百萬의 人口로 共産治下 10億人의 本土보다 더 많은 輸出高를 올리고 있을 뿐 아니라 國家安保에도 萬全을 期하고 있다. 西獨과 東獨 사이에서도 西獨의 絶對的優勢를 볼 수 있다. 이는 自由中國과 西獨이 政治敎育으로 自己들의 國力을 伸張시킴과 同時에그것을 잘 保全하기 때문이라고 한다. 自由國家들은 共産國家에 比해서 經濟面에서만 아니라 政治敎育面에서도 優位性을 가지고 있는 것 같다. 反面에 共産國家의 政治思想敎育에는 그 무엇인가 缺陷이 있는 것 같다. 知彼知己면 百戰이 두렵지 않다고 한다. 우선, 北韓의 政治思想 敎育實態를 살펴보고 友邦들의 經驗을 參考로 하여 우리의 政治敎育 實施方案을 생각해 보기로 한다.

담수지에서의 식물성 Plankton 군집의 계절적 변동에 관한 연구 : Study on Phytoplankton Population Dynamics in Two Reservoirs

현재선,양승원 서울대학교농과대학농업개발연구소 1989 서울대농학연구지 Vol.14 No.2

This study was carried out to examine the seasonal changes of abiotic factors and characteristics of phytoplanktonic community to investigate the probable casual relationship between them at two reservoirs near Suweon City during the period from August 1987 to July 1989. 1. Caracteristics of physical and chemical factors. 1-1. The water temperatures were higher at Ilweol reservior than at Uncheon reservoir throughout the year with exception January and February, 1988. 1-2. The dissolved oxygen concentrations (ppm) and its saturations were higher at Ilweol reservoir than Ucheon reservoir in spring and fall, but low in winter. 1-3. The average concentrations of NH₄-N (ppm) were about 2 times higher at Ilweol reservoir, than at Ucheon reservoir and 15 times at the winter peak. 1-4. The concentrations of PO₄-P (ppm) were so as NH₄-N, but its absolute concentrations and variation were lower than NH₄-N. 1-5. The values of pH were slightly higher at Ilweol reservoir than at Ucheon reservoir, low in winter and increased toward summer. 2. Characteristics of phytoplanktonic community. 2-1. The total species identified were 209 species in 84 genera; 149 species in 48 genera at Ilweol reservoir, and 182 species in 66 genera at Ucheon reservoir. Reservoir-specific species were 29 species in 18 genera at Ilweol reservoir, and 59 species in 36 genera at Ucheon reservoir. 2-2. The average densities of the phytoplankton were greater at Ilweol reservoir than at Ucheon reservoir, and so in vaiations. 2-3. In general, the dominant plankton groups were green algae for Ilweol reservoir and diatom for Ucheon reservoir during the study. 2-4. Dominance indicies were greater at Ilweol reservoir than at Ucheon reservoir. While species diversity indicies (Shannon, Evenness, Richness indicies) were greater at Ucheon reservoir than at Ilweol reservoir throughout the year. 2-5. Cyclotella meneghiniana seems to be the common dominant species throughout the year in two reservoirs. The seasonal dominant species showed considerable difference between the two reservoirs, reflecting the difference in the conditions of mineral nutrients at two reservoirs. The relationship between the dominant species and the two mineral nutrientswas examined and found significant for NH₄-N, indicating to be more important than PO₄-P. 2-6. The dominant plankton genera were Oscillatoria, Anabaena, Microcystis, Merismopedia (blue-green algae), Scenedesmus, Micractinium, Ankistodesmus, Golenkinia (green algae), and Cyclotella (diatom) for Ilweol reservoir, while Synedra, Fragilaria, Tabellaria (diatom), Staurastrum, Characium, Pleurotaenium, Astrococcus, Chlorella(green- algae), and Oscillatoria (blue-green algae) for Ucheon reservoir.

雪嶽山 森林植生의 植物現存量과 一次純生産力의 推定

任良宰,金泰旭,白順達 서울大學校 農科大學 1984 서울대농학연구지 Vol.9 No.2

雪嶽山 地域의 植生構造 및 機能을 把握하기 위하여 綠地自然度(degree of green naturalily, DGN), 一次純生産力과 植物現存量을 推定하였다. 綠地自然度는 地形圖(1:50,000)에 362개의 1km×1km의 mesh를 그은 다음 等級을 査定하였다. 總 362 mesh 중 DGN 8이 全體의 63.8%인 231 mesh를 占하였고 이는 自然林에 가까운 二次林이 大部分인 것을 意味한다. DGN 9인 自然林은 溫量指數에 依해 區分한 惡寒帶地域에 分布하였다. 一次純生産力은 麟蹄, 襄陽, 束草의 氣象資料를 反映하여 Miami model (Lieth 1972, 1973)에 의해 推定하였는 바 東(外)雪嶽, 西(外)雪嶽, 西雪嶽의 값은 各各 1,397, 1,541, 1,518 g/㎡/yr이었고 平均値는 1,455 g/㎡/gr이었다. 雪嶽山 全體의 年間 一次純生産量은 504,405,81 ton/yr이었으며 이를 實際面積으로 換算하면 約 55萬ton이 蓄積되어 가는 것이라 할 수 있다. 雪嶽山의 植物現存量은 25,075,974.8㎥이었으며 이는 다시 約 2,300,000 ton으로 推定할 수 있었다. 그러나 葉量이나 根量이 除外되어 있음을 考慮하면 3,000,000 ton 以上이 蓄積되어 있는 것으로 推定되며 이는 素(C)의 平均停滯 約 55年間인 것으로 推定된다. 한편 Choi & Yim (1984)에 依하면 雪嶽山의 5대 優占種의 順位는 신갈나무 소나무 당단풍나무 졸참나무 서어나무 順이었다. To evaluate the functional feature of Mt. Seolag area, the maps of degree of green naturality. (DGN) and net primary productivity and the estimation of total phytomass were made. DGN map was made by scoring the value of DGN rank in topography map (scale 1:25,000) divided into 362 meshes of Km?? size. In the map, the higher values in DGN rank were found at high elevation area, which is the subarctic zone determined by warmth index isopleth. Of total meshes, 231 meshes (63.8%) were the degree 8 in DGN rank which is secondary forest closed to natural forest vegetation. The net primary productivity was calculated by Miami model (Lieth 1972, 1973) using the data measured at Inje, Sogcho and Yangyang meteorological station . The estimated values of eastern, western and southern Seolag were 1,397, 1,451 and 1,518g/m²/yr, respectively, and the mean of them was 1,455/m²/yr. The amount of annual net primary production in the whole Mt. Seolag was 504,405.81tons/yr obtained by multiplication of net primary productivity and practical land area (plane area x mean inclination of 25 degree: 1/cosine20°). The mean 25°was the value obtained by the analysis of topographic map with 5535 meshes of 250m×250m size mesh. The Phytomass of whole Mt, Seolag area, 25,075,974.8m³, was estimated from the data of sample area (30,250m²). The Phytomass will be over 3,000,000 tons if it would be considered the phytomass increased by the increase of area (converted to practical area)and the one of leaf and root system. It means the accumulated amount of C for 55 years. On the other hand, according to choi & Yim (1984), Quercus mongolica, Pinus densiflora, Acer pseudosieboldianum Quercus serrata, Carpinus laxiflora etc. Were found as dominant species in order of species sequence of Mt, Seolag.

裡里市 都心活動의 立體的 立地性向에 관한 硏究

李洋宰 圓光大學校 1990 論文集 Vol.24 No.2

本 硏究의 目的은 裡理市 都心地域內의 各 建物에서 일어나고 있는 各種 活動의 立體的 立地性向을 파악하고자 하는 것이며, 또한 裡里市 都心生活의 立體的 立地性向과 서울시 都心活動의 立體的 立地性向을 比較해 보는 데 있다. 이를 위해 소위 裡里市 中心街라 일컬어 지고 있는 곳(<Fig.1> 참조)에 立地한 모든 建物에서 일어나고 있는 活動의 種類와 그 수를 調査하였으며, 또한 이들 活東은 分析의 效率化를 위해 72個 活動群으로, 그리고 다시 11個 機能群으로 單純化 및 一般化시켰다. 한편 各 活動의 各 層에 대한 立地性向의 强度를 比較分析하기 위해 ‘百分率法’과 ‘立地係數法’의 두가지 방법이 사용되었으며, 이를 통한 分析의 結果는 <Table. 5>, <Fig. 2>, <Table. 6>, <Fig. 3>과 같다. 끝으로 本 硏究結果의 하나로써 都心活動의 立體的 立地性向은 裡里市나 서울市가 커다란 차이를 보이고 있지 않음을 알게 되었다. This study intends to find out the tendency of vertical locational requirement of various activities which are usually found in urban center area of Iri, and to compare the two, the tendency of Iri with that of Seoul. All buildings in so-called downtown area in Iri(see,Fig.1) are surveved in terms of kinds and numbers of occupying activities. These activities are classified into 72 activities which will be the basic elements of this study and further they are also bundled into 11 functional groups. Fied survey for this study was carried out from Oct. 5, 1998 to Nov. 6, 1998. Two methods for a comparative analysis about the degree of strength of the vertical locational requirement of certain activities to a certain floor, are used. One is ‘percentage method’and the other is ‘locational quotient method’. The results are same as T.5, Fig.2, T.6 and Fig.3. Additionally, we could find out that there is little difference between Iri and Seoul in the tendency of vertical locational requirement of activities in downtown area.

Print motor의 特性에 관한 考察

尹良雄,徐在鎬 圓光大學校 1981 論文集 Vol.15 No.1

Print Morer Junior Series is Compact High-quality D. C Motor with uniquue stamped-Conductor disc armatures ideally suited for use in Simple Adjustable speed drives. The armature has insolation placed between armature Conductors stamped from Copper steets, and the ends of the Conductors are to from an armature Circuits. Without iron Core or Commutator Segments, the motor has excellent features of low Commutation reactance good Commutation and no electrical or magnetical unbalance.

PAGE를 사용한 Rotavirus 변이주의 검출

이재석,김경희,조양자 한양대학교 의과대학 1990 한양의대 학술지 Vol.10 No.2

Viral RNA analysis by PAGEM a sensitive and highly specific test for detecting Rv in stool, was used to classify human Group A Rv int subgroups I an II and to find non-group A human Rv. Of 151 fecal samples positive for group A-specific monoclonal antibody (Mab)-based ELISA, 27(18%) belonged to subgroup I (short electropherotype) and 119 (79%) were identified as subgroup II (long electropherotype). Two samples contained mixed infections of the two electropherotypes. One isolate contained atypically migrating RNA with two extra segments between segment 4 and 5. Another isolate belong to neither one of the two electropherotypes, but they did not yield enough viral RNA to allow their classification. It is possible that reassortment viruses have emerged as a result of the patients' being infected simultaneously with belonging to the two electropherotypes. The unusual strains are being adapted to MA 104 cells and cultured for further antigenic analysis. PAGE yielded RNA typical of group A Rv in 5 Mab-based ELISA-negative stools, and thus raised the sensitivity of the ELISA.