건설업의 원가관리 실태와 효율적 방안에 관한 연구

연규홍 한국세무회계학회 2003 세무회계연구 Vol.12 No.-

본 연구는 회계처리 적용에 있어 다양하고 복잡한 건설업체를 기준으로 원가를 효율적으로 관리하기 위한 방안을 모색하기 위한 것이다. 원가계획 요인에는 관련행동이 실행예산서 작성, 실행예산 조기확정, 실행예산 표준사용 등이 중요 변수로 나타났으며 표준단가, 표준내역서 등을 통하여 실행예산서 작성하고 실행예산을 조기 확정하는 것이 필요하다. 원가예측 요인에는 원가예측의 당위성, 주기성, 추정원가법, 실적원가율이 중요 변수로 나타났으며 원가예측은 그 필요성에 의하여 주기적으로 하여야 하고 실적원가율에 의한 단순화된 원가예측시스템을 사용하여 원가예측의 기능을 강화하여야 한다. 원가산정 요인에는 표준품셈 방식, 실적공사비 적산 방식, 현장 연결시스템의 구성, 실작업측정에 의한 기성고 산정, 기성고 산정의 다양성이 중요 변수로 나타났다. 원가산정방식을 실적공사비 적산 방식으로 전환하고 건설 현장과 본사와의 원가 발생시 즉시 산정될 수 있는 시스템을 구성함으로써, 기성고 산정의 다양성을 통하여 원가산정의 노력을 줄여 원가산정의 정확성을 향상시키는 것이 필요하다. 원가 정보관리 요인에는 단계별 통합시스템, 재정과 원가기능을 통합한 원가정보시스템, Net Work Planning 시스템이 중요변수로 나타났고 재정과 원가 기능을 통합하는 Net Work 시스템으로 원가정보를 관리하는 것이 바람직하다. 건설업 원가산정 시 비목 분류 체계를 단일화하고 통일된 건설 원가계산제도를 만드는 것도 효율적인 원가관리 방안의 하나라는 것을 시사하고 있다.

일정부하 강도에 대한 휴식방법이 혈액성분 변화에 미치는 영향

조연철,노석규 啓明大學校 生活科學硏究所 1988 科學論集 Vol.14 No.-

The Effects of Recovery Pattern on Changes of Blood Components. The purpose of the study was to investigate effects of recovery pattern on changes of blood components in endurance running with the same work intensity and 5 different relief levels were used as protochol. Used 10 male endurance runners who belong to H University students as subjects, and the results were summarized as follows; with the same work intensity the increasing ratio of lactic acid concentration in blood was shown significant differences (p<0.01) in accordance with recovery patterns. To improve capacity of tolerence against lactic acid accumalation, jogging with 60% of individual maximal speed was superior to jogging with 90% of individual maximal speed and 2 or 4 minutes of passive recovery between work sets. Lactic acid production was significantly increased in jogging with 60% of individual maximal speed, therefore, to improve anaerobic endurance, 2 minutes of passive recovery was recommended because of more rapid break down of Lactic acid accumulation with 2 minutes, or more passive recovery.

부동산 경매에서 권리분석에 관한 연구

강정규,유연철 동의대학교 경제경영전략연구소 2009 經濟經營硏究 Vol.4 No.2

Court auction of real estate stuff have many rights and the right realationship is complicate twisted so if rights analysis got wrong, no matter how cheap stuff it is you could loss ownership or property rights may be restricted so more professional knowledge about auction rights based on a thorough analysis before the auction bidding is required.

Kiwi fruit(Actinidia Chinensis Planch)의 種子發芽에 미치는 溫度와 床土의 影響

丁蓮圭,陳英旭,梁元模 順天大學校 1983 論文集 Vol.2 No.1

KIWI FRUIT(Chinese gooseberry)의 種子 發芽試驗에 있어서, 溫度別, 床土別試驗結果를 要約하면 다음과 같다. 1. 發芽率은 低溫區(15∼21℃)보다 高溫區(22∼28℃)에서 높았고 床土間에도 有意差가 있었으며 累積發芽率도 서로 다른 樣相을 보였다. 2. 發芽開始所要日數는 高溫區의 9.3日보다 低溫區가 21.7日로서 顯著히 길었으며 床土間에도 有意差가 認定되었다. 3. 高溫區의 第一本葉 出現開始所要日數는 23.7日, 第二本葉은 34.7日, 第三本葉은 모래+腐葉區에서만 40日째에 出現되었고 低溫區에서는 第一本葉이 30.7日이었으며 第二, 第三本葉은 出現되지 않았다. 4. 第一本葉에서 第二本葉 出現까지의 所要日數는 모래區에서 15日, 腐葉區에서 11日, 모래+腐葉區에서 7日이었다. 5. 最終本葉 出現數는 高溫區가 低溫區보다 많았으며 床土別로는 高溫區의 第一本葉및 第二本葉은 모래+腐葉區가 各各 85.3葉, 56葉으로서 가장 많았고 모래區가 各各 49.3葉, 4.7葉으로 가장 적었다. 低溫區의 第一本葉은 모래區가 25.3葉으로 가장 많았고 腐葉區가 8.7葉으로 가장 적었다. This experiment was carried out to investigate the effects of temperature and media on the seed germination of Kiwi Fruit. Germination temperature were controlled into two stages in growth chamber, low temperature (15∼21℃) and high temperature(22∼28℃). Three kinds of germination media that is sand, sand 50%+leafmold 50% and leafmold were used. Seeds of Kiwi Fruit, var "Hayward" were sowed on April, 21 in 1983. The results were summerised as follows: 1. The seed germination rate under high temperature treatment was higher than that of the low temperature, and the germination medias also made significant differences on the germination rate. Also, accumulated seed germination rates differred between the treatments. 2. Required time for the first germinating was 9.3 days in high temperature but 21.7 days in low temperature and the time requirement as to media was shorter in order of mention, leafmold, sand+leafmold and sand soil. 3. In high germination temperature, the first true leaf appeared at 23.7 days after sowing, the second did at 34.7 days and the third did at 40 days only in sand+leafmold germination media, however, in low temperature the first true leaf appeared at 30.7 days, but the second and the third did not appeared. 4. Required days from the first true leaf emergence to the second was shorter in oredr of mention, sand+leafmold, leafmold and sand soil. 5. True leaves finally emerged under high temperature was more than those under low temperature. And as for the variation in numbers among the germination media, the first leaves and the second leaves under high temperature were 85.3 leaves and 56.0 leaves(largest in number) in sand+leafmold media and 49.3 leaves and 4.7 leaves (smallest in number) in sand media. The first leaves under low temperature were 25.3 leaves(largest in number) in sand media and were 8.7 leaves (smallest in number) in leafmold media.

퍼지-신경망 제어기를 이용한 DC Motor의 속도제어에 관한 연구

秋淵圭,卓漢浩 진주산업대학교 1997 論文集 Vol.36 No.-

The construction of rule-base for a nonlinear time-varying system becomes much more complicated because of model uncertainty and parameter variation. Futhermore, fuzzy controller is not able to adjust the rule-base with according to any sudden changes of the control environment. To overcome such problems, an auto-tuning method for fuzzy rule-base is required. In this paper, we design the fuzzy-neural network controller. In order to evaluate the performance of the controller, this system was applied to the speed control of a DC servo motor. The proposed controller shows better performance than the conventional fuzzy controller through the hardware implementation.

2자유도 PID 제어기의 파라미터 α 추종을 이용한 2관성 시스템의 진동억제

추연규,김현덕 진주산업대학교 2004 論文集 Vol.43 No.-

A torque transmission system composed of several gears and couplings is flexible. In order to get an exact response of motor, the torsional vibration due to an unexpected change of motor speed must be suppressed. Therefore, it is very important that motor control suppress vibration. Various methods to control it including dual inertia system are proposed. Specially, the method of vibration suppression is that vibration can be suppressed to feedback the estimated torsion torque via the disturbance observer filter being of normal filter. The suitable Proportional controller and coefficient parameter can be designed using CDM and the torsional vibration also be suppressed, but it has a low degree of adaptability to disturbance. The PID controller can be designed easily, but makes the excessive overshoot and oscillation for system response in the early period. To resolve these problems, simple and practical PID controller with two degree of freedom is proposed recently that it can improve performance of obeying the reference unconcerned in any disturbance by changing the proportional gain by two degree of freedom parameter. But it has also the defect that parameter α must be changed to obtain the ideal Proportional parameter. On this paper, we design the controller which automatically adjusts parameter α using Fuzzy Algorithm to overcome such defects.Also, we compare the proposed method with established one and evaluate them to confirm performance of the designed controller.

인버터 구동 유도전동기의 가창소음 저감을 위한 새로운 펄스폭 변조기법

최규하,신우석,함연창 建國大學校 附設 産業技術硏究所 1992 논문집 Vol.17 No.-

The PWM inverter system are widely used to control the induction motor, and their switching frequency rises to the higher for better performances. But the upper should be limited for safe operation as well as switching loss reduction in the power transistor inverters. This makes the level of the audible noise much increased. In order to overcome such noise problem, a new PWM control technique is proposed in the power transistor inverters, of which carrier frequency is to change a according to the slope of the sine wave reference signal. As a result the frequency spectra are improved and hence the audible noise couble be reduced greatly.

비행 자세제어를 위한 퍼지제어기 설계

추연규,김현덕,박종오 진주산업대학교 산업과학기술연구소 2003 산업과학기술연구소보 Vol.- No.10

The forces and moments at the aircraft c.g. have components due to aerodynamic sffects and to engine thrust. For the flight stability and autopilot systems we present a attitude control method using an intelligent control algorithm Which is based on the control rules from experts knowledge concerning the motion equations and other experiences. Then a robust fuzzy cintroller is developed to control the flight attitude. The controller can deal with multiple inputs and outputs. We have made an aircraft model and the orientation sensor for experimental fights. The control rules based on the flight expert's experience and knowledge can be programmed by fuzzy rules, and determined control rules by experimental flight. We can be stable attiude control by fuzzy controller.

퍼지-신경망을 이용한 유연성 로봇 매니퓰레이터의 위치제어에 관한 연구

추연규,탁한호 진주산업대학교 1999 산업과학기술연구소보 Vol.- No.6

This paper presents position control of flexible single link robot manipulator system by fuzzy neural networks model. After the function of approximation using GMDP(Generalized Multi-Denderite Product) neural networks for defuzzification operation of fuzzy controller, a fuzzy-neural network controller is proposed. Therefore, a dynamic models for a flexible robot manipulator is derived, and then a comparative analysis was made with PD controller through an simulation. The results are presented to illustrate the advantages and improved performance of the proposed controller over the PD controller.

거대 구부요도결석 1례

손형규,하달봉,박동일,오연희,권순훤 동국대학교 경주대학 1996 東國論集 Vol.15 No.-

요도결석은 대개 방광결석에 의해 생기며 드물게 원발성으로 요도에서 발견된다. 원발성 요도결석은 남성에 있어서는 요도협착, 요도게실, 이전의 요도 및 전립선수술과, 여성의 경우 거의 대부분 요도게실과 관계가 있다. 요도결석은 신체검사, 내시경검사 및 방사선학적 검사를 통해 진단하여 치료시 결석의 치료뿐 아니라 기존 질환의 진단 및 치료를 병행하여야 한다. 저자들은 급성 요폐로 내원한 55세 남자환자에서 신체검사 및 요도 내시경검사를 통해 거대 구부요도결석으로 진단한 후 관혈적 요도결석제거술로 치유하였기에 문헌고찰과 함께 보고하는 바이다. Urethral stone may from primarily in the urethra or may migrate from the bladder or upper urinary tract. Primary urethral calculi usually are associated with chronic stasis and infection. Virtually all urethral stone in women have been found in a urethral diveniculum. The diagnosis may be confirmed by palpation, endoscopic visualizatlon, or radiographic study. Treatment should be directed by the underlying cause. Herein, we reported a case of giant bulbous urethral stone in 55-year-old men, with a brief review of literature. Key Words: Stone, Bulbous urethra.