초·중 고등학교 검도선수들의 검도 머리치기 동작의 비교

최송열 한국스포츠리서치 2007 한국 스포츠 리서치 Vol.18 No.6

This study compares and analyzes the Head-Thrust movement in Kumdo on elementary school players, middle school players, high school players to enable the efficientin struction or training for the leaders or players through the basic data. The 3-dimensional motion analysis system is used to compare and analyze the motion time, angle change of joint, speed change of joint, stance and location of foot in impact and others. The conclusions drawn through this study are as follows. 1. For motion performance time, the entire performance time is shown longer as the school year is higher, for each group, all groups with the exception of elementary school students showed in the order of phase 1 phase 2 and phase 3. In addition, as the school level is higher, the required time for phase 2 is shown to be short. 2. For the change of angle, the angles of wrist and elbow are shown to make changes with similar tendencies. The wrist angle showed the greatest when impacting, and the elbow angle that was made in the phase address that becomes smaller in the phase back swing top that becomes larger in the phase impact and that becomes smaller in the phase right foot land. 3. In the speed change in the hand, front shoulder and upper shoulder, the elementary school student group showed that it gets larger for phase 1 to phase 3, while other groups showed the tendency of showing a great speed in phase 2 but to have reduce of speed gradually. The high speed is shown greatly as the school level gets higher. 4. For the change of speed in bamboo sword, all groups showed the highest speed immediately before impact, and when impacting, it showed the tendency of making rapid decline of speed. 5. The stance of feet at the time of impact showed longer as the school level is higher, and the position of the feet showed in high position, as the school level is higher.

勤勞者 賃金實態와 支援政策에 關한 硏究 : 所得稅制 支援面을 中心으로

崔松烈 단국대학교 대학원 1981 學術論叢 Vol.5 No.-

Wages are a form of managerial expenditure but, on the other hand, they are another form workmen’s incomes. The subject as to how such two sideness should be reasonably handled and managed may be an important matter of reasonalization of enterprises. Though there is no denying that the relative height of actual wages is generally decided by the power reations between labor and capital, its top limit is eventually determined by the solvency of the enterprise, while the lowest limit is settled by the workmen’s living expenses under varied circumstances. First of all, to make economic development of which we are hopeful today, rationalization and modernization of business management are strongly reqired, which should be urgently realized by virture of desirable wage control, that is, the higher wages the more production. Cosequently, a concrete method of wage control by radical reform of wages and modernization of wage systems must by presented as radical wage system is crucial in the management. The enterprise may not be rationalized without overhauling wage system, and also without business rationalization we will expect nether industrial modernization nor rapid growth nor the welfare society which a government pushes forward. The rationalization of wage control is determined by the propriety of wage level as well as wage division plan. In this sense, for the rationalization of wage systems the main points may be presented as follows: First, criteria of the employment of wage system ought to be clear and definite; though common to any system, the system as to how to employ must by fully equipped. Thus, when it is not completely and vaguely provided or ignored, wage control cannot be preserved. Therefore, when such a system lacks, it is necessary that the criteria to which both sides sides of labor and capital agree should be prepared. Second, basic wages should not be decided in accordance with one’s school career or sex; the fact that basic wages have been called personal servitude wages reveals that the basic wages was the ones decided on the ground of age, continuence in office, school career, sex and the like. By the way, such wage systems have lessened the stimulas in wage by making much of age and continuence in office, which also impeded the will of the uneducated and women. When the basic wages are decided from now on, school career and sex should not be taken into consideration and then age and continuence in office should be less influenced little by little. Third, a service worker’s capacity must be gradually introduced and reflected; age and continuence in office should be refelected but there in a growing tendency that determining wages depends mainly on one’s ability he displays. Accordingly, to take advantage of wages based on duty and job evaluation in order to give a concrete form to wage control must be premised on employes’ understanding and acceptability. After much considering not only wage determing ways and customs which have been unilaterally used until now, but also their levels of wages and consciousness, both sides of labor and capital should set up a consultive meeting and then be put in force.

수영장 안전사고의 분석과 대책

최송열,김현준,신준용,이송우 한국스포츠리서치 2006 한국 스포츠 리서치 Vol.17 No.4

土地去來規制에 관한 硏究

崔松烈 啓明大學校 産業經營硏究所 1993 經營經濟 Vol.26 No.2

As a part of nature, the land is the base of human living. It is an important goods indispensible to human living. However, it is the limited goods which is impossible to increase the mechanical absolute quantity as one pleases. Therefore, its supply is fundamentally limited, but its various demands are on the increase owing to progress of industrialization and supply brought about the rising price of land continuously. By rising the price of housing, it led to the housing shortage of urban people, weakening of international competitive power through cost-push of enterprises, withering of public works due to the increased purchase price of public land and a rise in prices through the rising production cost and to hinder sound development of national economy and stability of national beings. As a result, the problem of land became the kernel of population and housing problem in contemporary country. In addition, it appeared as an important political task. So this dissertation reviews and analyzes centering around the current land taxation system as an effective means of land policy to slove such the land problem, and suggests its problems and improvements. By doing so, it contributes to the establishment of rational and long-term land policy. Today, the land problems is derived from the contradiction happening between the personal and exclusive character of land ownership and the social and public character of land, and becomes serious together with the high level of Capitalism. In order to slove these land problems, the government concerned restricts the land business and them protects that land becomes the target of speculation. Therfore, it is the reasonable obligations of nation to plan the balanced development of nation as the land of limited resources is reasonably used and properly dealt with. It is the important restriction on the free business of land to execute the land-business permission system in our country, which secures the private-property system systematically and searches for the economical order of Capitalism, and moreover, it limits the freedom of the job selection and of residence moving, and therefore becomes the infringement important on the guarantee of fundamental rights

土地去來 許可制度에 관한 硏究

崔松烈 啓明大學校 會計情報硏究所 1997 會計情報리뷰 Vol.- No.2

토지거래를 규제하는 토지거래 허가제는 토지가 투기의 대상이 되는 것을 방지하고 유한한 자원인 토지가 합리적으로 이용되고 적정하게 거래되도록 함으로써 국토의 균형있는 발전을 도모함과 동시에 모든 국민의 복리증진에 이바지한다는 국토 이용의 기본이념에 그 바탕을 두고 있다는 것은 공지의 사실이다. 최근 우리나라 토지거래의 실상을 살펴볼 때 실수요 중심의 건전한 토지거래보다는 투기 목적의 거래가 성행해 왔고, 그로 인해서 지역의 지가의 급격한 상승을 초래해서 심각한 경제발전의 장애요인으로 작용할 뿐 아니라 토지의 균등소유라는 사회정의 실현의 측면에서도 어두운 그림자를 던져 주고 있는 것이다. 이러한 현실에 비추어 국가가 국토의 효율적이고 균형있는 이용·개발과 보전을 위해서 종합적인 국토이용 계획을 입안·결정하여 토지이용을 조정하는 데 본 논문의 전체적 줄거리다.

유아들의 성별에 따른 기초 체력 특성에 관한 분석 연구

최송열,임규홍 한국초등체육학회 1997 한국초등체육학회지 Vol.2 No.-

구한말 택견에 대한 고찰

최송열 한국레저스포츠학회 2002 한국레저스포츠학회지 Vol.5 No.-

근력 훈련이 태권도 앞 돌려차기 시 스피드에 미치는 영향

최송열,신준용,김희철 한국스포츠리서치 2005 한국 스포츠 리서치 Vol.16 No.4

物價變動下에 있어서의 企業會計에 關한 實證的 硏究

崔松烈 啓明大學校 産業經營硏究所 1984 經營經濟 Vol.17 No.1

One of the primary purposes of financial statements is to provide information for decision making. Decision makers such as investors, creditors, and management realise that financial statements prepared under generally accepted accounting principles nay not reflect current economic realities. As a result, it has been suggested that financial statements would be more useful if historical costs were adjusted for the changing vague of the dollar, or if historical costs were abandoned entirely and replaced with current fair values or with current costs. In this chapter we describe some conceptual issues that are faced by accountants and users of financial statements when changes in the general price level or changes in the current costs of assets are incorporate? into the accounting model. The final section of this chapter includes a discussion of FASB Statement No.33, "Financial Reporting and Changing Prides", which requires disclosure of constant dollar and current-cost information by some large publicly owned corporations. Use of current fair values in the preparation of financial statements Proposals to incorporate current fair values in accounting measurements are not entirely of recent origin. For example, fair values are used in the application of the lower-of·cost-or-market rule to the valuation of inventories and marketable securities, and assets may be written down to current fair value in a quasi-reorganization. In such cases the use of current fair values in a reduction in the carrying amounts of assets below cost(or carrying amount in historical cost). However, current fair values also are used when such values exceed historical cost. For example, marketable securities held by mutual funds and inventories of certain metals and agricultural products freqently are reported at current fair(or market) value. Estimates of current fair value Thus far, we have mentioned the possibility of replacing historical costs of assets with current fair values without specifying how these values might be determined. The concept of current fair value most widely referred to in legal proceedings is "an exchange price that a willing and well-informed buyer and an equally willing and well-informed seller would reach through negotiation". This should not be confused with market value, which is the price obtainable currently for and asset. No single method of estimating current fair value is entirely satisfactory: therefore, in order to be able to evaluate intelligently the arguments fur and against fair-value accounting, it may be helpful to identify some of the methods used to estimate current fair value. Capitalization of net cash inflows in theory, the ideal way to estimate the current fair value or economic value of an asset is to compute the present discounted amount of the probable future net cash inflows expected to result from the use of the asset, This is known as direct valuation. Alimitation of the direct valuation approach is that estima- tes of future net cash inflows are likely to be highly subjective. More importantly the earnings and cash inflows of a business enterprise are a joint product of all its resources, and it is virtually impossible to identity clearly the contribution to earnings and cash inflows of a particular asset. The concept of direct valuation, although somewhat impractical for the valuation of specific assets, is useful for appraising the merits of two indirect valuation methods discussed below, Exit Values The current exit value of an asset is the amount that could he realized from its current sale: the expected exit value of an asset is the nondiscounted amount of cash to which the asset is expected to be converted in the course of operations. Exit values may be viewed as fair values only for assets that are in fact offered for as minimum values for assets that are continued in use. However, in many cases the fair values of assets may be materially above exit values. Exit values are related to, but are not identical to, market values because exit values may imply an urgent need tn sell. Although reasonable estimates of exit values can he made for retrain assets such as investments in marketable securities and inventories, estimates of exit values for spcial-purpose equipment and intangible asserts, for example, may be quite difficult to obtain. Current Cost The current cost of an asset is the estimated cost of acquiring a new and substantially equivalent asset at current prices, adjusted for estimated depreciation and for any opera- ting advantages or disadvantages of the asset. Current cost can be approximated by applying an appropriate speciffic-price index to the historical cost of assets, particularly plant assets. Specific-price indexes are availab1e for broad categories of plant assets. Inflation and Depreciation. In summarizing the problems of depreciation-accounts in the period of inflation. it is not until we change purchasing cost into the expenses corresponding to the practical profit in the period of inflation that we can succeed in keeping the business funds and that we can, also in a profit & loss accounts, wearing an aspect of certainty, escape making mistakes of appropriating the fanciful profit. Revaluation of Assets. As I have pointed out above, we can mobilize all the non-government funds efficiently and reform the establishments by excluding the nominal income followed by a rise in price and by revaluating assets so as to make business assets of enterprises be suited to reality of our national economy. I have studied the aspect of financial management in practical examining closely the essence of depreciation and above all, I think, the urgent problem of depreciation-accounts in the period of inflation is that the methods of revaluating assets and of depreciation should be reconsidered in view of the real situation of our economy.

所得稅 適正負擔에 關한 硏究 : 人的 控制制度를 中心으로

崔松烈 慶北專門大學 (영주경상전문대학) 1979 慶北專門大學 論文集 Vol.2 No.-

Accordingly the effecuation of the revised enforcement tax regulations in 1979 made a definite decision, it takes a growing interest in income tax. The recent one, the aim of the revised income tax institution was laid the living stability of the middle class and way earning class and bringing up medium industry. On the contrary, during the third five years economic development plans, Korea needed enormous domestic capital than foreign capital, however our government faced to the difficulties because of its decrease of the aid capital and the unfavorable balance of payments. Therefore our government faced the necessary of the satisfation of two problems. Income tax is the main points in modern society which express the power of the tax burden and it agree with the principle of fairness burden, but among the tax institution requires consideration from the various angles. In order to effect of rational tax government, it must to be improved the following problems. First; to inquiry the personal exemption of the income tax. Under the new system, the following personal exemption allow Monthly(Won) Annual(Won) 1) Basic exemption 20,000 240,000 2) Exemption a. Spouse 25,000(20,000) 300,000(240,000) b. Dependent(Each) 15,000(10,000) 180,000(120,000) For 3 person 45,000(30,000) 540,000(360,000) c. Handicaped 10,000 120,000 3) Special education for wage and salary income. 40,000(30,000) 480,000(360,000) 4) Total for a family of 5 persons(including handicaped). 130,000 1,560,000 "140,000" "1,680,000" (110,000) (1,320,000) The terms "dependent" is defined as a lineral relative, brother or sister who is under 20 or over 60 years old and is supported by a taxpayer is the same household. It leaves much room for improvement, as the above mentioned deduction range is very scanty. The living costs of city household announced 1979 by Korea Labour Union is W160,000 in a month. This fact points to the Controdiction between minimum line of living costs and tax exemption. So the level of tax exemption at least must to be the same line of house hold-economy. Second; the present exemption system was adopted the method of a fixed amounts, but this system can be changed into a fixed rate rationally. Third; giving effect to the income tax system, as the personal exemption which is basic and compulsory condition was adopted, this selected heads are very discrepant to the reality and is an affair disregarding the fundamental purport. For the rational personal exemption, a new items must to be readjusted gradually. Fourth; a new year, tax system should be carried out the total system including income tax because the practical result of global income tax should be re-corrected and make up a deficiency. Finally; the government authorities say that the revised system can be strengthern the total tax system for the sake of the financial self-support independency. But in order to redistribute income, the spreading of the personal exemption is inevitable circumstances beyond control and the tax supporting to a low earning class have to devise a scheme in multilateral policy. As the ultimate course of the Korean economy lies in industrialization, capital formation to meet investment requirements was an important problem to solve. The goverment, therefore, exerted utmost efforts to increase domestic savings, this mean that it is an indissoluble connection between income and income tax. The goal of economic growth is to enhance the welfare of members of society. The welfare society will be achieved when we have fewer poor people and a social security system that benefits all the people. Social security is the goal of Korea's economic growth, but achieving this goal will take time. Social security in the form of public support of relief was never feasible. The social security system began to improve with the increase of employment and income in the course of industrialization after the economic development plans. The gradual introduction of personal exemption is very essential to the social security.