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비드와 원공을 갖는 복합재 평판의 전단 좌굴 실험에 관한 연구
임효식,김주언,황정선 한국군사과학기술학회 2000 한국군사과학기술학회지 Vol.3 No.1
Buckling behavior was studied for the square plate with bead and hole under shear load. Plates were made to examine the effect of bead and hole to the material, aluminum and composite, the effect of flange angle, bead height and bead radius of curvature. There was little difference between buckling loads obtained by the experiment and Rayleigh-Ritz method to the plate. Buckling load could be increased highly when stress concentration to the hole was dispersed effectively using flange. A well-designed plate using bead and flange showed 3 times as much as stiffness to the plate without bead and flange.
物價變動會計의 管理會計的 利用 : 최근의 美國企業의 動向을 中心으로 With Reference to Recent American Trend
林孝植 啓明大學校 産業經營硏究所 1982 經營經濟 Vol.14 No.1
This paper is to study internal uses of inflation-adjusted accounting and explored the effects of FAS NO.33 on infernal systems. After the issuance of FAS NO.33, a strong resistance against SEC's ASR NO.190 appears to be fading. It seems that FAS NO.33 has greatly affected the implementation of inflation-adjusted accountng system. In a recently completed survey of Fortune 500 companies, it was found that 45% of the 252 respondents are now providing management with accounting data that are adjusted for inflation and another 9% are considering such a system. This major change in internal financial reporting appears to be a response to a mumber of significant, related factors. These include the facts that most managers no longer see inflation as temporary, predictable and immaterial; that the FASB and SEC require large companies to disclose their financial results on inflation-adjusted basis and that respected commentators on internal financial measurement practices continue to exhort managers to "think real" and to "inflation proof" their organizations. Hoverer, most of all, it seems that the implementatin of inflation-adjusted accounti ng as a system would much be depend upon further. effects on inflation. Therefore, in order to dev elop and fix inflatin-adjusted accounting as a system, there remained still much problems to be solved even in U.S companies. anything else, a transition from a strictly historical cost-basis reporting system to Inflation Accounting would be a great question, But according to the findings in this paper, 1 dare say .that those changes would proceed in a piecemal fashion. On the viewpoint of managerial accounting,I believe that the following three conditions must be satisfied to achieve the maximum benefit from inflation-adjusted accounting and to implement as an internal reporting system. 1. Management should clarify and expand its discussion in annual reports of how much it relies on and uses inflation-adjusted data, because so far, most companies have given only token-attention to this matter. 2. Managers can bath use and discuss inflation-adjusted data ably only if they understand the methods, implications, and limitations of such a system. For this purpose, an education program must be followed by any form of seminars that focuses on the aspects of inflation accounting relevant to the company 3. Perhaps most important most companies will have to modify their compensation systems to allow for the change in the value of nthe measuring unit. Managers can't realistically be expected to support Inflation accounting when those systems will in effect cut their compensation. Ultimatedly one objective of internal inflation accounting systems is to improve the overall performance of the US economy. The likelihood of this increases if such systems and the real information they generate succeed in focusing manager's attention on the long-term consequences of their decisions and productivity rises as a result.