자산재평가 제도에 관한 고찰

이우창 군산대학교 지역개발연구소 2000 地域開發硏究 Vol.12 No.-

According to literature review the pros of asset revaluation can be summarized as follows. Asset revaluations reflect management's attempt to comply with the requirement of company law that financial statement present "true and fair view"; asset revaluation lower the debt-to-equity ratio, loosen debt constraints, and enhance financial flexibility; asset revaluations lower the return on assets and hence exposure to labor unions, price control administrators, and authorities. In the other hand, asset revaluation has various practical problems regarding true value of accounting numbers as follow: Accounting numbers can be manipulated by managers. Total is not meaningful. This is because some of the numbers valued current market value but others are not. Revaluation reserve limits dividend policy. In Korea, asset revaluation is articulated in law and firms just follow the law. Therefore, in reality, asset revaluation is not accounting standards. Asset revaluation in Korea originated in 1958 after Korean civil war. The purpose of revaluation regulation was to improve capital structure of Korean corporations. Currently Korean asset revaluation law expires at the end year 2000.

개구가 어려운 소아에서 성인 및 소아용 굴곡성 기관지경 두가지를 이용한 경비 기관내 삽관 : 증례 보고 A case report

이우창,구본녀,김기준,민경태,박윤곤,박형식,유대현 대한마취과학회 2002 Korean Journal of Anesthesiology Vol.43 No.6

We present two pediatric patients, one with Pierre Robin syndrome and one with temporomandibular joint ankylosis with limited mouth opening. They had historical and physical evidence of airway obstruction, difficult feeding, and sleep disturbance. They were scheduled for oromaxillofacial surgery. In each case, two different-sized fiberotic bonchoscopes were used for nasotracheal intubation. After loss of consciousness following an IV injection of ketamine or inhalation of sevoflurane while maintaining spontaneous respiration, 10% lidocaine was sprayed into one nostril. Following insertion of a 60 cm Olympus LF-2 fiberoptic bronchoscope (OD: 3.8 mm) through the same nostril without tube placement, the vocal cords were visualized and topical anesthesia of the larynx was achieved by spraying 2% lidocaine through the biopsy channel. Thirty seconds later, the bronchoscope was passed into the trachea and 2% lidocaine was sprayed intratracheally. Then, the bronchoscope was withdrawn. An endotracheal tube was advanced through the same nostril and positioned in the nasopharunx and the ultrathin fiberoptic bronchoscope (OD: 2.2 mm) was threaded through the tube. There was neither a cough nor laryngeal spasm during advancement of the tube into the trachea. Extubation was performed without compromise in the operating room. The patients were discharged uneventfully. (Korean J Anesthesiol 2002; 43: 759~799)

페미니스트 서사의 확장과 80년대적인 것: 영화 〈벌새〉와 90년대의 재현

이우창 비판사회학회 2020 비판사회학회 학술대회 자료집 Vol.2020 No.10

FMS에 있어서 원가의 특질과 원가계산

李禹昌 군산대학교 1993 群山水産專門大學 硏究報告 Vol.27 No.1

The flexible manufacturing system(FMS)is the latest application of computer control to automate batch production manufacturing. It is the newest step in a long line of progressive innovations to raise the productivity parts of industry. A FMS can be defined as a computer-controlled configuration of semi-independent work stations connected by automated material handling systems designed to efficiently manufactured more than one kind of part at low to medium volumes. Manufacturing system is developed rapidly from fixed automation of mass production to flexible automation of cutstom and small batch production is a potent influence at the almost all parts of management. Repeatedly speaking, it influences production management, research and development, managerial accounting and financial management. The characteristic of cost and basic problem of cost accounting in FMS which is accomplished factory automation are studied in this paper.

딥러닝 기반 폴리에스터 섬유의 염색색상 결과예측 모형 개발

이우창,손현식,이충권 (사)한국스마트미디어학회 2022 스마트미디어저널 Vol.11 No.3

Due to the unique recipes and processes of each company, not only differences among the results of dyeing textile materials exist but they are also difficult to predict. This study attempted to develop a color prediction model based on deep learning to optimize color realization in the dyeing process. For this purpose, deep learning-based models such as multilayer perceptron, CNN and LSTM models were selected. Three forecasting models were trained by collecting a total of 376 data sets. The three predictive models were compared and analyzed using the cross-validation method. The mean of the CMC (2:1) color difference for the prediction results of the LSTM model was found to be the best. 섬유 소재의 염색은 기업별로 고유의 레시피와 공정으로 인하여 결과물 간의 차이가 존재할 뿐만 아니라 예측하기도 어려운 실정이다. 본 연구는 염색 공정에서의 색상구현 최적화를 위해 딥러닝 기반의 예측 모형을 개발하고자 시도되었다. 이를 위하여 딥러닝 기반 모형인 다층퍼셉트론, CNN 그리고 LSTM 모형을 선정하였다. 총 376건의 데이터 세트를 수집하여 3개의 예측 모형을 학습시켰다. 교차검증 방법을 이용하여 3개의 예측 모형에 대해 비교 및 분석하였다. LSTM 모형의 예측 결과에 대한 CMC(2:1) 색차의 평균이 가장 우수한 것으로 나타났다.

信賴性과 品質保證에 關한考察 : 輸出商品을 中心으로 with special reference to exporting goods

李禹昌 圓光大學校 經營學會 1983 經營論叢 Vol.7 No.-

신발類 製造業의 工程管理에 관한 實證的 硏究 : 특히 K신발 工場을 中心으로

李禹昌 圓光大學校大學院 1982 學位論叢 Vol.8-3 No.-

The international economy is obscure, and looking at the economic situation in Korea which resources are lack and domestic market is narrow, it is inevitable to set up self-growth economy through the export. And the short-cut of export growth is the strengthening of international competitive power and the development of new products. Reviewing Korea export amount in 1980, whole export amount is 17.5 billion dollars. Among the amount, shose amount was marked 870 million dollars, 5% of the whole. According to the continuous export to the developed country, shoes manufacturing has been enlarged toward international enterprise. This study attempts to research the actual state of production control in shoes manufacturing, and to improve it. To do this purpose, I directly had practical expierence for about one month at the factory which established at first in Korea and have 1,500 employees. In the factory, I interviewed experienced persons of production department and collected a number of data. Using them, I studied production control with emphasis on the case, and attempted to rationalize business management. Production control is the process which plan, determine the work-flow from materials to complete products, and assign, urge the each work. It is well known that production control is important in business management. Because production control includes planning, research, examine, purchase, order outward, transportation, warehousing, and control is whole productive parts. The 1st chapter of this paper consists of the purpose, bounds,' methcd of this study. 2nd chapter, general approach of production control 3rd chapter, current situation of shoes manufacturing and production control 4th chapter, improvement course about pruduction control shoes manufacturing. 5th chapter, conclusion. Main products of our nation are nylon jogging shoes, canvas shoes, sports shoes and rubber shoes. And these materials are mostly imported from Indonesia and Malaysia. In this factory, it is difficult to practise inventory management reasonably because of various color and size. Production style is multiple item and low volume. Assembly part have conveyor system. Because time study and motion study are lack, processing stop, low products and bad quality are happened frequently. The balance of worker's skill and placement are not doing reasonably. To improve these trouble, production style must exchange from multiple item andIow volume, into few item and high volume. If it is done, the kind of materials will simplicate and have the efficiency of the inventory control. Through the analysis of process, each process must keep balance, quality and productivity must be improved. Using the merit of conveyor system in assembly part, the balance of worker's skill and placement must be realized. Standard work method which reducts work time must be instituted. And employees must understand, train, practise it. To improve production control, modern production planning system and production control system (production control function) must be introduced to shoes manufacturing. And more rationalized management techniques must be .required and developed continuously to shoes manufacturing which occupies important position among the industry of our nation.

환경회계의 도입방향에 관한 연구

이우창 群山大學校 1997 論文集 Vol.25 No.-

When an environmental accounting have much influenced to success or failure of enterprise plans, considering the reality, to approach substitute proposal should be suggested to strategy of three directions. First, it is defensive strategy that most of present companies have adopted to method of supporting the existing business and maintaining the maximum level of environmental control the sort of following rule. Second, it is offensive strategy that the most of companies dig up the new business opportunity of partly renouncing the existing business. Third, it is the future-design strategy that they want to change thorough reforming structure of business according to analysis continuous future.

水産業의 推定損益計算書에 관한 硏究 : Spread - Sheet를 利用하여

李愚昌 군산대학교 1991 群山水産專門大學 硏究報告 Vol.25 No.2

Spread-sheet is a tool which builds model, is most usable in programming and is used generally. Spread-sheet program makes good use of personal computer, for the most part. Spread-sheet was picked up to make out estimated income statement in this paper because it is generally usable and powerful. It is lotus 1-2-3 R.2 that program to introduce in this paper. First of all, this paper performed theoretical consideration of fisheries accounting because of the subject of fisheries, in the next place, and built estimated income statement.

附加價値稅의 課稅特例制度에 관한 硏究

李禹昌 군산대학교 1985 群山水産專門大學 硏究報告 Vol.19 No.1

The value added tax is a leading tax in Korea. The fundamental problems in the existing tax system have something to do with this tax directly and indirectly. Then what is the mane problem in this value added tax? The estimated 78.2% of all people who get to pay this tax is identified as preferential taxpayer. While trying to improve all problems of this tax, the taxpayer will not suggest any opposition against his tax like his weight. It will be necessary to think the more reasonable method for taxpayers to pay the value added tax by preferential tax system, however this is not important in terms of weight in tax. Therefore this paper dealt with preferential tax system, one of the most difficult problems to the foundation of this value added tax. First of all, I did outling the existing preferential tax system and dealt with the methods to improve our existing preferential tax system in our country, in comparison with foreign examples. Following the methods to improve. 1.Methods to tax ; balancing the money which sales amount makes tax rate and the money which made by fixed rate by the government. 2.Range and tax rate ; the range of preferential taxpayer is below 24million won of the sales amount but it wall be desirous to be within 10% like the tax rate of general taxpayer. 3.Minimum limit of paying tax and limit exemption ; abandoning the existing system not to pay small money and exempting preferential taxpayer who is below standard level to sell yearly, once again considering introduction of limit exemption system with deducing method until any money.