우리나라에 있어서 공산주의운동과 현재적 입장

손병기 한국국민윤리학회 1986 倫理硏究 Vol.23 No.2

學問의 自由에 관한 考察 : 大學의 自律性 중심으로

孫秉基 牧園大學校 1990 論文集 - 牧園大學校 Vol.17 No.-

Ag_2CdI_4 thermistor의 製造 및 그 電氣的 特性

孫炳基,李德東 경북대학교 공과대학 1975 工大硏究誌 Vol.4 No.-

The Ag_2CdI_4 thermistors were fabricated by sintering the mixture of AgI and CdI_2, varying the firing temperature and the sintering time. Their resistance versus temperature and current versus applied voltage characteristics were obtained. The optimum sintering temperature-time combination was inbetween 240℃-90 min and 250℃-80 min, fixing the temperature elevating rate of 20℃/min and the cooling rate of 25℃/min. The thermistor constant, temperature coefficient, heat dissipating coefficient, and thermal time constant for the sample fired at 240℃ for 60 minutes were 6.45×10 exp (3)˚K, 7.0%/deg, about 33 mW/deg, and about 7 sec respectively. The high reproducibility at the easy handling temperature and good electical properties of the Ag_2CdI_4 thermistor suggested the mass production.

Bi를 첨가한 BaTiO_3 자기반도체

孫炳基,丁潤夏,李萬浩 慶北大學校 1976 論文集 Vol.21 No.-

The (Ba_(1-x)Bi_x) TiO_3 (0.05≤x≤5a/0) has been prepared by sintering the mixture of BaTiO_3 and Bi_2O_3. The measuremnts of the capacitance and resistance showed that the optimum doping level of Bi was 0.1≤x≤0.5a/0. Typically, for the sample of x=0.5a/0, thearea capacitance was 3.5nF/㎠ which gave the effective dielectric constant of 3.4×10^4. The change in capacitance and loss tangent were 0.4∼-26% in the temperature range of -50∼85℃ and 5∼-7% in the temperature range of -50∼150℃ relative to room temperature capacitance and loss tangent, respectively. The frequency characteristics of the capacitance and loss tangent for the sample of 0.5a/0 showed that this sample was suitable for a capacitor in the higher frequency region than 1 kHz. Although the loss tangent(0.1) and the insulation registance (0.02MΩ·μF) are lower than JIS values, the semiconductors in the optimum doping range are valuable to be used as a high dielectric capacitor. The x=0.5a/0 sample had shown a PTC thermistor characteristics by having the resistance anomaly index ψ=2.5 and the room temperature resistivity ρ=10^4Ω·㎝.

無形資産과 業績評價尺度에 관한 硏究

손병기 인제대학교 2002 仁濟論叢 Vol.17 No.1

This paper examines the empirical cross-sectional relationship between cash flow, earnings and market value added for listed firms on the Korea Stock Exchange. It does so because of recent claims that cash flow is a better measures for use by firms in internal planning and control activities than, say earnings. If such is the case then, presumably, we would expect that cash flow has a stronger association with market value than, for example, earnings. We conclude that the relationship between cash flow and market value is by no means perfect. Nonetheless, cash flow has a strong association with market value, in conjunction with RD expenditures and opening and closing book value. Also We empirically confirmed that the long-term measures such as the long-term earnings &ash flow types, have a significant impact on MVA. As a consequence, the long-term element of cash flow, earning measures does appear to add explanatory power to equation involving merely earnings, cash flow, RD expenditures and advertisement expenditures. My view, therefore, would be that the evidence presented in the paper provides some support for advocates of the use of cash flow and the long-term measures for planning and control.

공시의 효과 및 적절성

손병기,윤성준,공문수 인제대학교 1998 仁濟論叢 Vol.14 No.1

北韓의 對南赤化戰略 變化에 관한 硏究 : 특히 勞動黨大會 演設文 등에 나타난 것을 中心으로

孫秉基,安聖化 목원대학교 현대사상연구소 1988 現代思想硏究 Vol.5 No.-

The north Korea's red propaganda tactics toward south Korea may be summarized as a methodology of "People's Democratic Revolution Theory" which north Korea has long advocated and perisited. Kim Il sung of north Korea has never discarded his ambition of unification of Korea through Bolshevization of south Korea. Unless he abandons his cherished ambition, the tension pending Korean peninsula will not be mitigated. Although north Korea recently shows some changes in red propaganda tactics out of its necessity to preserve and strengthen Kim's regime, we should not make a hasty conclusion that north Korea has given up its long grudge. Therefore, our attitute toward it is how we should have a correct understanding of the reality of the red propaganda tactics and what we should take measures toward it. That is to say, the most important thing is how we should move against its internal problems that north Korea has been suffering from relationship with Soviet and China. Under these circumstances, we are now at a loss to judge whether it will still stick to isolation policy or turn to open-door policy. In view, of the fact that our government is taking such a policy as to unavoidably recognize north Korea as a due party concerned in the international relation, we sould bear in mind that we may meet a lot of its obstructive tactics and that there will surely be a transformation of its propaganda tactics behind the scene of its political proposals in the international society.

原價差異調査모델에 관한 硏究

孫炳基 인제대학교 1987 仁濟論叢 Vol.3 No.1

Many sophisticated models have been developed for assessing the significance of accounting cost variance. Control charts, linear programming, dynamic programming, information theory, and time series analysis are some of the techniques that have been suggested to determine whether a variance is sufficiently large to warrant an investigation. Until recently, advocacy for a particular model has been claimed either on theoretical bases or alleged ease of application. This study critically examines a variety of model relating to the determination of control policies for Investigating cost variance. A cost control model which is aimed at determining the optimal timing of investigation is developed for each of three types of situations: (1) the condition of the process may be classified as either an In-control or an out-of-control state, (2) the condition of the process may be classified as an incontrol or one of various out-of-control states, and (3) the condition of the process may be represented by a single continuous variable. All the papers and models that will be reviewed in this paper can be classified along two dimensions. The first dichotomy is whether the investigation decision is made on the basis of a single observation or whether some past sequence of observations, including the most recent one, is considered in the decision. I refer to this distinction as single-period versus multi-period models. The second dichotomy is whether or not the model explicitly includes the expected costs and benefits of the investigation in determining when to investigate a variance. Thus, we may classify the papers on the variance investigation decision into a 2×2 table as shown below.

北韓憲法上의 基本權에 관한 硏究 : 北韓의 新憲法을 中心으로

孫秉基,林憲素 牧園大學校 1994 論文集 - 牧園大學校 Vol.25 No.-

상장제조기업 재무비율의 분포적 특성에 관한 연구

손병기,정병화 인제대학교 인문사회과학연구소 1998 인문사회과학논총 Vol.5 No.1

This study examines whether the financial ratios are normally distributed or not. When normality is violated, we imposed normality on the data. While Prior studies employed different analysis methods in normal distribution test, this study uses the integrated analysis method. In testing the property of normality, we used studentized range, skewness & kurtosis and Kolmogorov-Smirnov test, Shapiro-Wilk test. For non-normal data, we introduced data transformation and data trimming. The sample consists of 501 manufacturing firms over the period of 1995-1996. The manufacturing firms are classified into 10 industries according to the Korean Standard Industrial Classification. Those are Foods & Beverages, Wearing·Apparel, Pulp·Products & Publishing, Printing and Chemicals & Chemical Products industry among others. First, we examined the financial ratios of 501 firms in Manyfacturing(total) for normality. The results of the analyses reveal that there are no ratios having normal distribution. In general, the financial ratios showed positive skewness and asymmetric distribution. And there were little differences between the results for 1995 and those of 1996. There were no ratios having normal distributions in studentized range, skewness & kurtosis and Kolmogorov-Smirnov test, and Shapiro-Wilk test. In classified industries, there were many cases showing normal distributions in Pulp·Paper Products & Publishing, Non-Metallic Mineral products, followed by Basic Metal Industry. And there were few cases having normal distributions in Fabricated Metal Products, Machinery & Equipment. In general, the ratios often showing normal distribution are in the category of profitability(net worth to total assets, net income to net sales ratio, operating income to net sales ratio, times interest earned), liquidity ratios(current ratio, quick ratio) and few cases having normal distribution in activity ratios(receivables turnover, inventory turnover). After transforming data for manufacturing firms(total), we found that transformed data are closer to normal distribution than raw data. Between the two data transformation methods, square root transformation and logarithmic transformation, the latter was found to have an greater influence on the data transformation. And after data trimming, the latter also was found to have greater influence on data transformation. In summary, we found that financial ratio of the listed firms showed positive skewness and asymmetric distribution. As the result of financial ratio analysis, we can conclude that testing normality assumption of is needed, since the assumption of normality is not satisfied for all industries.