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김인겸 建國大學校 經濟經營硏究所 1998 商經硏究 Vol.23 No.2
Ⅰ. INTRODUCTION The Objective of this paper is to investigate the effectiveness of the cooperate environmental reports in order to cope with the global environmental regulations and national concern in the increasing environmental problem. Ⅱ. SUBJECT The Contents of this paper are as follows 1. Increasing environmental problem in the industrial coperation. 2. Conceptual framework of the cooperate environmental report. 3. Worldwide movement of environmental report. 4. Environmental policy of the united nations. 5. Proposal in relational to the environmental report. 6. Present status of the environmental reports in united stats of America. 7. Present status of the environmental reports in Canada and British. 8. The actual situation of the environmental report in korea. Ⅲ. Conclusion The effectual plan for the environmental report in korea
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金仁謙 建國大學校 經濟經營硏究所 1990 商經硏究 Vol.15 No.1
The balance sheet presents the status of the assets and equities as of a specific data; the income statement presents a summary of the nature and results of transactions affecting net income. The statement of retained earnings provides an analysis of changes in retained earnings. These statements present to a limited extent and in a fragmented manner information about the financial activities of an enterprise during the period. Comparative balance sheets help to show what new assets have been acquired or disposed of and what liabilities have been incureed or liquidated. The income statement provides information as to resources provided by operations. The statement of retained earnings provides information as to the resources used to pay dividends. None of these statements, however, presents a detailed summary of all the resources provided during the period and the uses to which they were put. Evolution A statement specifically designed to furnish this information is now issued by all major business enterprises as one of the primary financial statements. this statement, the Statement of Changes in Financial Position, is designed to present in formation on the financing and investing activities of a business enterprise. The evolution of this statement provides an interesting example of how the needs of financial statement users are meet. The statement originated in a simple analysis called the "Where-Got and Where-Gone Statement" that consisted of nothing more than a listing of the increases or decreases in the company's balance sheet items. After some years, the title of this statement was changed to "the funds statement". In 1961, the AICPA, recognizing the significance of this statement, sponsored research in this area that resulted in the publication of Accounting Research Study No. 2, "'Cash Flow' Analysis and the Funds Statement," This study recommended that the funds statement be included in all annual reports to the stockholders and that it be covered by the auditor's opinion. In 1963, APB Opinion No. 3 was issued to provide some standards for the preparation and presentation of such statements. The Board recommended that the name be changed to "Statement of Source and application of Funds" and said "that a statement of source and application of funds should be presented as supplementary information in financial reports. The inclusion of such information is not mandatory, and it is optional as to whether it should be covered in the report of the independent accountant". After the issuance of APB opinion no.3, support by the business community, the stock exchanges, and the SFC resulted in a substantial increase in the number of companies that presented statement of source and applications of funds. The value of and demand for this type of information resulted in the issuance in 1971 of APB Opinion no. 19, which made it mandatory that a "statement of changes in financial position" by presented as an integral part of the financial statements and that it be covered by auditor's opinion. The Board concluded …the information concerning the financing and investing activities of a business cnterprise and the changes in its financial position for a period is essential for financial statement users, particularly owners and creditors, in making economic decisions. When financial statements purporting to present both financial position (balance sheet) and results of operations(statement of income and retained earnings) are issued, a statement summarizing changes in financial position should also be presented as a basic financial statement for each for which an income statement is presented. These conclusions apply to all profit-oriented business entities. whether or not the reporting entity normally classifies its assets and liabilities as current and noncurrent. The board recommended that the new title be "Statement of Changes in Financial Position", a title that rapidly gained popularity and that now is used exclusively. The FASB has issued SFAS 95 entitled, "Statement of Cash Flows." This Statement supersedes APB 19 and establishes standards for cash flow reporting effective for year ending after July 15, 1988. The statement replaces the Statement of Changes in Financial Position(SCFP) with a Statement of Cash Flows(SCF) as a required financial statement. The Statement of Cash Flows is similar to the SCFP prepared with cash equivalents as the definition of funds and classified by operating activities, financing activities, and investing activities, and investing activities. The primary purpose of the Statement of Cash Flows is to provide information about he cash receipts and cash payments of an entity during a period. A secondary purpose is to provide information about the investing and tinancing activities fo the entity during the period. Specifically, the SCF should help investors and creditors assess 1. Ability to generate future positive cash flows. 2. Ability to meet obligations and pay dividends. 3. Reasons for differences between income and cash receipts and payments. 4. Both cash and non-cash aspects of entities' investing and financing transactions. The FASB's Conceptual Framework Project, in particular SFAC 1, states that "financial reporting should provide information that is useful to present and potential investors, creditors, and other users for making rational investment and credit decisions." Since the ultimate objective of investment and credit decisions is the maximization of net cash inflows, information for assessing the amounts, timing, and uncertainty of prospective enterprise cash flows is needed. SFAC 5 gives particular attention to the statements of earnings and comprehensive income. It also addresses the question of which financial statements should be presented and the contribution of each statement to financial reporting, SFAC 5 concludes that financial statements must show cash flows during the period in order to be complete. APB 19, Reporting Changes in Financial Position, allowed for flexibility in the form, content, and terminology used in preparing and presenting the SCFP. Although the APB concluded that the statement should encompass a broad concept of funds(all financial resources concept), the APB did not mandate a specific format. Therefore, funds could bee defined as working capital, cash, cash and short-term investments, or net monetary assets. the result of the Board's flexibility was a lack of comparability among different firms' SCFPs. Under the new SFAS, the ambiguity of the term "funds" and the resulting lack of comparability will be eliminated. Cash Basis The Statement of Cash Flows shall include only inflows and outflows of cash and cash equivalents. Cash equivalents include any short-term highly liquid investments(see definition for criteria) used as a temporary investment of idle cash, The SCF shall exclude all transactions that do not directly affect cash receipts and payments. However, the effects of transactions not resulting in receipts or payments of cash shall be reported in a separate schedule. Under the all financial resources concept of APB 19, it was acceptable to include these items in the body of the SCFP. The reasoning for not including noncash items in the Statement of Cash Flows and placing them ina separate schedule is that it preserves the statement's primary focus on cas flows from operating, investing, and financing activities. Classification The Statement of Cash Flows requires classification into these three categories. Investing activities include the acquisition and dispostition of long-term productive assets or securities that are not considered cash equivalents. Investing activities also include the lending of money and collection on loans. Finuncing activities include obtaining resources form and returning resources to owners. Also included is obtaining resources from creditors and repaying the amount borrowed. Operating activities include all transactions that are not investing and financing activities. Operating activities include delivering or producing goods for sale and providing services. the following are examples fo the Statement of Cash Flows classification. Operating Investing Financing Cash Inflows ·Receipts from sale of ·Principal collections ·Proceeds from goods or services from loans issuing stock ·Returns on loans ·Sale of long-term ·Proceeds from (interest) debt or equity issuing debt securities (short-term or long-term) ·Returns on equity ·Sale of plat & securities(dividends) equipment Cash Outflows ·Payments for ·Loans made ·Payment of inventory dividends ·Payments to ·Purchase of ·Repurchase of employess equity entity's stock long-term debt or securities ·Payments of taxes ·Purchase of plant ·Repayment of & equipment debt principal ·Payments of interest ·Payments to suppliers
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金仁謙,延順熙 건국대학교 1977 學術誌 Vol.21 No.1
In these days, the Direct Costing (Direct Cost Accounting, Marginal Costing, Variable Costing, Proportionalkostenrechung) is still in its process of formation. At the same time, it is not well organized in theoretic respect. So it is formed of a transition with a variety of the terminology in its expression. Otherwise the Direct Costing itself is fit for the original purpose of Costing Accounting and is completely applicable to the demand of modern management. Morever, the Direct Costing asia means of management has directly devoted itself to both profit planning and pricing regarded as the ones of importance in modern enterprise, to be an significant appreance. On the other hand, it is a problem how the Direct Costing is applicable to the purpose of Cost Accounting. In this connection, there are three sorts of general purpose of Cost Accounting : the first purpose of control of the management branched due to the introduction to prime cost management, second purpose of pricing or policy branched to the introduction to prime cost compensation, and third purpose to be a supplementary task of period profit and cost by expenditure computation on the theory of value sacrifice. As for trios three purposes, the Direct Costing has its first purpose devoted to the aim of profit planning by the Cost-Volume-Profit Relationship, and its second purpose easily dedicated as marginal profit, period profit and net profit are shown in the process of computation. And its thire purpose completely devoted as it has same end substancial to the Direct Costing. As a result, the Direct Costing itself will be firmly stand in its theory and the system in near future. At the same time will be greatly devoted itself to the demand of management of modern enterprise in a way of rationality.
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金仁謙 建國大學校 經濟經營硏究所 1988 商經硏究 Vol.13 No.1
Korean capital market has increased in share in the financial market in alignment with the recent world-wide tendency and the domestic capital market has been also opened to the foreign investors helped by the policy of capital liberalization. Economic strategy of Korea have point drive to stability growth and activate the function of civilian policy in 1981, the government has announced a far-sighted policy to ficilitate access by Korean entities to foreign capital markets and particulary the equity market, on a gradual basis to foreign portfolio investors. Therefore interest of the liberalization of capital movement and internationalization of securities market have been increased very largely. Now effective instrument of liberalization of capital movement in Korean is as follow. Securities market scale have to enlargement and make better the creditibility and improvement personal resources. Along with the enlargement of securities market through the activation of enterprise opening and the increasing the number of the stock, investing population, the function of institutional investors have to expanded in order to safety growth of securities market and secure for investors and that the long-term capital procurement of corporation have to the secured. There must be studied for the opening to foreign investors so to cope with changing environment.
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김인겸,박세규 한국공업화학회 2016 한국공업화학회 연구논문 초록집 Vol.2016 No.1
가역연료전지에서 산소전극촉매는 전지성능을 좌우하는 중요한 요소이며, 산소전극을 중심으로 다양한 촉매가 개발되어 오고 있다. 본 연구에서는 초음파 분무열분해법을 통해 가역연료전지용 산소전극 촉매를 제조하였다. Reduced Grapene Oxide(RGO)를 지지체로 사용하여 백금과 이리듐을 나노 입자로 형성시켰으며(이하 Pt-Ir/RGO), 다양한 온도에서 추가적으로 열처리를 하였다. 합성한 촉매는 XRD, XPS, TEM 기기로 특성 분석을 실시하였다. 촉매의 전기화학적 활성과 안정성을 분석하기 위해 CV, LSV와 내구성 시험을 진행하였고, 600 ℃에서 열처리 한 Pt-Ir/RGO가 산소환원 및 산소발생반응에서 가장 우수한 활성을 보였다. 또한 Pt-Ir/RGO 촉매는 IrO<sub>2</sub> 상용촉매 보다 더 나은 활성과 우수한 안정성을 보여주었다.
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김인겸,Kim, In-Kyeom 한국정보기술전략혁신학회 2003 情報學硏究 Vol.6 No.1
In this paper, it is presented the efficient system for data recognition using the proposed binary code images. The proposed algorithm finds the position of binary image. Through the process of the block region classification, it is classified each block with the edge region using the value of gray level only. Each block region is divided horizontal and vertical edge region. If horizontal edge region blocks are classified over six blocks in any region, the proposed algorithm should search the vertical edge region in the start point of the horizontal edge region. If vertical edge region blocks were found over ten blocks in vertical region, the code image would found. Practical code region is acquired from the rate of the total edge region that is computed from the binary image that is processed with the average value. In case of the wrong rate, it is restarted the code search in the point after start point and the total process is followed. It has a short time than the before process time because it had classified block information. The block processing is faster thant the total process. The proposed system acquires the image from the digital camera and makes binary image from the acquired image. Finally, the proposed system extracts various characters from the binary image.
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