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최인환,김옥규 대한건축학회 2003 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.23 No.2
The construction industry is an integrated industry with its unique characteristics of complexity and sophistication which takes a crucial role over other industries in the national economy. As construction business has its own natural characteristics including production based on an order, mobility of job site, etc, there are some particular characteristics in the construction accounting accordingly. The purpose of this study is to suggest a rationalization on how to take the accounting from current Construction Accounting Standards related with the principle to the recognition of revenue and expense in construction contracts, the actual condition of construction accounting through the analysis and adjustment Financial Accounting Standard, Construction Accounting Standard, Tax Law, International Accounting Standard are referenced by this study. Analyzes construction accounting using 50 sample construction companies in Chung-buk, which have a general construction industry license. While, in general the major contents of the construction cost are material cost, labor cost, sub-contract cost, site administration cost and allocation of overheads cost The conclusion of this study can be summarized as follows. First, when the Recognition of construction income, shall be applied by the percentage-of-completion method. in disconnection with long-term-contract or short-term-contract It is the same stipulation in Financial Accounting Standards. Second, it is necessary that appropriate and objective standard related with computation of estimated construction costs.
김옥규,최인환 충북대학교 건설기술연구소 2003 建設技術論文集 Vol.22 No.2
The construction is an integrated industry with its unique characteristics of complexity and sophistication which takes a crucial role over other industries in the national economy. As construction business has its own natural characteristics including production based on an order, mobility of job site, etc, there are some particular characteristics in the construction accounting accordingly. The purpose of the present study is to suggest a rationalization on how to take the accounting from current CAS(Construction Accounting Standard) related with the principle to the recognition of revenue and expense in construction contracts, the actual condition of construction accounting through the analysis and adjustment. FAS(Financial Accounting Standard), CAS, TL(Tax Law), IAS(International Accounting Standard) are referenced by this study Analysis construction accounting using 50 sample construction companies in Chungbuk, which have a general construction industry license. While, in general, the major contents of the construction cost include the costs of material, labor, sub-contract, site administration and allocation of overheads. The conclusion of this study can be summarized as follows, First, when the recognition of construction income, shall be applied by the percentage-of-completion method, in disconnection with long-term-contract or short-term-contract. It is the same stipulation in FAS. Second, it is necessary that appropriate and objective standard should be related with computation of estimated construction costs.
김옥규,최인환 충북대학교 건설기술연구소 1999 建設技術論文集 Vol.18 No.2
The scheduling of apartment framework for construction has been done experientially through the consultation with subcontractor, and the research on the scheduling method also executed in a standard form without considering various factors which affect on formwork method, curing period, weather condition, holiday, cycle-time, crew formation, resource utilization effectiveness etc. The scheduling method for field manager which considers various factors for quality insurance is needed. Thus, the purpose of the present paper is to determine the appropriate starting work days of the frame work of concrete bearing wall type apartments which is influenced by the weather. It also analyzes the influences of weather factors according to work productivity. It was also revealed that major factors which influence on the work are temperature, precipitation, humidity, daylight length, and days per week.
이경혜,강평희,최인환 대한마취과학회 1997 Korean Journal of Anesthesiology Vol.33 No.6
Hypothermia is defined as a core temperature of less than 35oC. Hypothermia changes homeostasis of human body. It includes neurologic, cardiovascular, and metabolic abnormalities. we have anesthetized a woman patient who had intracranial hemorrhage with accidental hypothermia of 27.8oC. We managed for elevation of body temperature with elevation of room temperature(30oC), bladder irrigation with warm saline, application of warming pad and infusion of warming fluid during 4 hours and 20 minutes. At the end of anesthesia, her body temperature was 34.3oC. (Korean J Anesthesiol 1997; 33: 1225∼1228)