企業의 內部統制 制度에 對한 硏究

李敬燮 서강정보대학 1981 論文集 Vol.2 No.-

An internal control is that according to the highest policy of business, the top management draws up plans for the excutive operation, controls its enforcement, and evaluates its accomplishment by the systematically calculative control process system in the whole cooperative situation for the purpose of improvement in the business efficiency, accuracy of accounting data, confidence security, and the protect of the business assets. According to the extension of economic structure the requirements for automatic, synthetical management have been increased and the effective control by the calculation or reporting have been needed. What is more, it is very significant to require a complete equipment of management system for performing social responsibilities due to the social and public increasement of the enterprise. Accordingly by way of internal control the systematic theoretical situation can be regarded as 1) internal adudit system 2) internal check system 3) internal report system 4) managenment information system, and the managerial accounting theoretical situation can be classified as 1) budgetary control 2) standard cost accounting 3) business analysis and comparisons 4) profit planning. In enforcing the internal control the controller is said to be a representative for its whole enforcing organization, and it anyalizes and interprets the informations or data needed by control, and then supplies them to the general management so that the internal control must be reasonable. In order to perform this part the system which is isolated from the exclusive responsibility post is called controllership and the responsible person for it controller. Generally the controller takes charge of performing the function of accounting, budget, auditing and statistic. Basically it plays an important part to give a good advices to each line and to management as a staff component in the enforcement of the internal control. As a result the internal control in modern enterprises do not fulfil its function as a control alone by a simple accounting data, but recognizes its importance to a great extent as a method of integreted management for the efficiency. Accordingly the charging affair scope of the controller component is expanding over the whole area of the enterprise activties for the development and the expansion of its function.

Die-upset Nd_(15)Fe_(77)B_8 자석의 자기적 특성에 미치는 제조조건 및 Ga 첨가의 영향

이경섭,김용성,박현순,서수정 成均館大學校 科學技術硏究所 1995 論文集 Vol.46 No.1

The effects of process parameters and Ga addition on the magnetic properties of die-upset Nd_15Fe_77B_6 magnets were studied. The intrinsic coercivity (_iH_C) was decreased because of grain coarsening by die-upset process. The Remanence (4πM_r) was varied by the extend of crystalline anisotropy. The alignment of c axis depend on the temperature and speed of die-upset process. The coercivity loss by die upsetting was reduced with Ga addition.

高血壓의 診療

이경섭 대한한방성인병학회 1997 韓方成人病學會誌 Vol.3 No.1

탄소당량과 흑연형상에 따른 주철과 ADI 의 기계적 성질에 미치는 수소의 영향

이경섭,조용기 한국부식학회 1989 Corrosion Science and Technology Vol.18 No.1

The effect of hydrogen on the mechanical properties of cast irons, flake, CV graphite cast iron ductile iron and ADI have been investigated. The effects of various carbon equivalent, graphite morphology and matrix have been analyzed to determine the predominant factor which influences on the hydrogen embrittlement. The effect of various carbon equivalent on the embrittlement was little in the similar graphite morphology. The embrittlement of ferrite matrix changed by heat treatment was less than that of pearlite matrix. In the case of ADI, the tendency of hydrogen embrittlement of lower bainite matrix was less remarkable than that of upper banite matrix. As the result of hydrogen charging, the tendency of interface decohesion between matrix-graphite was increased in flake G.C.L, and the trend from ductile fracture mode to brittle fracture mode was observed in CV G.C.I and ductile iron. Lower bainite in ADI showed the ductile fracture mode. Hydrogen solubility of lower bainite was higher than that of upper bainite.

手拈散이 再灌流裝置下의 흰쥐 摘出 心臟에 미치는 影響

高成奎,高昌男,金城煥,金永錫,文祥官,裵亨燮,曺基湖,李京燮 慶熙大學校韓醫科大學韓醫學硏究所 1997 慶熙韓醫大論文集 Vol.20 No.2

Background : The stenosis of the coronary artery may result in a decrease in the myocardial oxygen supply, ischemia and ??. Soojeomsan as a drug of analgesics is generally regarded to have the effect of vitalizing blood and ?? blood stasis(活血祛瘀). Methods : The purpose of this experimental study is to md whether Soojeomsan is effective or not in reperfusing ischemia in ?? heart of rats under the Langendorff apparatus. Ischemia was induced in isolated hearts of Sprague-Dawley ?? by ceasing the perfusion for 20 minutes. The experiments were divided into a normal saline orally administered group(control group), a Soojeomsan orally 120mg administered group(sample A) and a Soojeomsan orally 240mg administered group(sample B). The heart rates, developed left ventricular pressure, myocardial dilatation/contraction, cardiac blood flow and cardiac enzyme(Lactic Dehydrogenase) of the three group were measured and compared in order to assess the influence of Soojeomsan on isolated rat heart's recovering ability from ischemia. Results : 1. Heart rates were significantly increased in Soojeomsan orally 120mg administered group in comparison with control group on perfusion (P<0.05), and Soojeomsan orally 120mg administered group and Soojeomsan orally 240mg administered group in comparison with control group on ischemia-reperfusion(P<0.001). 2. Left ventricular pressure were significantly increased in Soojeomsan orally 120mg administered group and 240mg administered group in comparison with control group on perfusion(P<0.01), But there were no significant effects on ischemia-reperfusion. 3. There were no significant effects of the ability of left ventricle contraction on perfusion, But the ability of left ventricle contraction was significantly promoted in Soojeomsan orally 120mg administered group in comparison with control group on ischemia-reperfusion(P<0.05). 4. There were no significant effects of the ability of left ventricle dilatation on perfusion, But the ability of left ventricle dilatation was significantly promoted in Soojeomsan orally 120mg administered group in comparison with control group on ischemia-reperfusion(P<0.05). 5. No significant effects were observed in the Coronary perfusion flow on perfusion and ischemia-reperfusion in comparison with control group. 6. There were no significant effects of reducing of Lactic Dehydrogenase on perfusion, But Lactic Dehydrogenase was significantly reduced in Soojeomsan orally 120mg administered group in comparison with control group on ischemia-reperfusion(P<0.01). Conclusion : Soojeomsan have effects to protect of myocardial work and to recover ischemia in the isolated rat hearts. Especially. the effect of Soojeomsan orally 120mg administered group is greater than of Soojeomsan orally 240mg administered group and control group on perfusion and ischemia-reperfusion.

효과적인 재활을 위한 다목적 견관절 재활 로봇 개발

이경섭,박정호,박형순 대한기계학회 2015 대한기계학회 춘추학술대회 Vol.바이오공학 No.-

부정당업자 제재제도의 최근이슈와 개선방안(하)

이경섭 한국지방계약학회 2015 지방계약연구 Vol.6 No.2

공공부문 수입의존 기업들에게 부정당업자 입찰참가를 1년 이상 제한하게 되면 그 기업은 도산하게 되고 6월 이상인 경우에도 거의 도산 직전에 이르게 된다. 이는 개인의 경우 사형이나 무기징역에 이르는 매우 가혹하 고 잔혹한 제재이다. 이 제도가 갖는 가혹성 때문에 우리나라 top 10에 드는 대형건설기업 모두와 상위랭킹 수십 개 업체가 1년 이상 입찰제한 사유에 해당되어도 실제 한 회사도 제대로 집행하여 도산시키지 않았다. 반면 소송비용을 부담할 수 없는 중소형 기업들은 제재 후 도산 당 하였다. 이는 법적용을 차등으로 하고 유전무죄, 무전유죄의 대표적인 형태로 도저히 있 어서는 안 될 제도이다. 제재를 받아도 사면으로 피해갈 수 있고 과징금이나 소송비용 등 을 내고도 남는 장사여서 대형건설사이면서 단합하지 않으면 바보 경영인이 된다. 일본 같은 나라는 이러한 제도 없이도 정부계약을 운영하고 있고 영국이나 미국 등 다른 나라들은 범죄형 위 반에 대해 제재는 엄하지만 예외 없이 집행정지 없이 모두 적용하기 때문에 예방적 효과는 있다. 업계나 학계, 연구기관 등에서 그 동안 이러한 문제점을 지적하여 왔고 2013년 이후 입찰참가제한에 갈음하는 과징금 제도를 도입하였으나 형식적이고 헌법에 위배하여 방위산업 등 특수한 경우 에 만 적용하도록 하여 실효성이 없고 자치단체의 경우 한건도 적용실적이 없다. 실제 헬기추락이나 원전가동 중지의 원인이 되는 계약관련 범죄에 대하여는 재산상으로 가혹하게 처벌하여야 할 부문은 제도가 마련되지 않은 채 계약질서를 문란히 한 일반기업들에게는 쉽게 도산으로 몰고 가는 잘못된 제도를 운영하고 있다. 이제 이 제도는 폐지하든지 전면 개선하여야 할 시점에 왔다. It has been almost 50 years since Debarment system on the unfair contract partners introduced in Korea public sector procurement system. However, Debarment system in Korea has been severe, unreasonable and discriminative to unfair contract partners especially, small tenders. Candidates or tenderers listed by Debarment system shall be excluded from participation in a public contract from 1 month up to 2 years. Tenderers depended on most of their revenues form public sector could be bankrupt with more than 6 months. debarment. There is no countries adopted Debarment system applicate to all public sector( central government, local government, and other public enterprises and organizations). Suspension of execution can not be allowed other countries, such as USA, UK, France, Germany and Canada. Big companies can get rid of the penalty by using of suspension of execution with jurisdiction and grant amnesty. It is hard to small companies to support the cost of jurisdiction. This paper attempts to find ways to improve the system.

Fe-Si-Al 합금 분말 · 고무 복합 자성체의 전파 흡수 특성

이경섭,윤여춘,최광보,김성수,이준영,Lee Kyung-Sub,Yoon Yeo-Choon,Choi Gwang-Bo,Kim Sung-Soo,Lee Jun-Young 한국전자파학회 2005 한국전자파학회논문지 Vol.16 No.2

준 마이크로파 대역용 전자파 노이즈의 흡수체로서 자성 복합 시트를 개발하였다. Fe-Si-Al 자성 분말을 attrition mill을 이용해 편상화한 후 이것을 polymer와 혼합 분산시켜 전자파의 입사 방향에 수직한 방향으로 배향된 자성 복합 시트를 제조하였다. Attrition milling 시간이 긴 편상 분말일수록 제조된 자성 복합체의 유전율은 증가하나 투자율은 다소 감소하는 경향을 보인다. 또한 오랜 시간 milling한 편상 분말일수록 임피던스 정합 주파수는 저주파 쪽으로 이동하나 정합 주파수에서의 전자파 흡수율은 감소한다. 이러한 결과들로부터 복합 자성체의 유전율과 투자율의 주파수 특성을 제어하여 1.4 GHz에서 -8.2 dB의 반사 손실 특성을 갖는 두께 1.0 mm의 노이즈 흡수 시트를 개발하였다. A magnetic composite as noise absorber of quasi-microwave band was developed. The Fe-Si-Al alloy powder were forged by attrition mill to get flaky shape. The magnetic composite sheet was fabricated in which powders are dispersed in polymer and aligned in the direction perpendicular to electromagnetic wave propagation. The permittivity of magnetic composite is increased as forging time increasing, while the permeability is decreased slightly. The maximum attenuation peak of reflection loss is shifted to lower fiequency range as milling time increasing, and the value of maximum attenuation peak is to get smaller gradually. From these result, we could designed a noise absorber sheet (t=1.0 mm) for quasi-microwave band, which is impedance matched at 1.4 GHz with respect to -8.2 dB reflection 1055.

배전선로 원격 진단을 위한 ZigBee 무선통신 시스템 개발

이경섭,정동현,Lee, Kyeong-Seob,Chung, Dong-Hyun 한국전기전자재료학회 2015 전기전자재료학회논문지 Vol.28 No.9

This paper presents a ZigBee wireless communication system for remote diagnosis in overhead distribution power lines. The system is divided in three parts in the functional aspect - a host computer module, a remote controller module and a diagnostic system module. The host computer module designed as USB interface transmits control signals and receive data measured by sensor. The remote controller module operates the diagnostic system. Diagnostic system module communicates with internal main controller and host computer USB. Multiple communication channel is adopted for simultaneous operations of several diagnostic system. Dedicated protocol for each module is developed. The system is designed with a focus on low cost and small size suitable for lightweight and small diagnostic system.

敎科의 特性과 그 內容의 選定

李慶燮 경북대학교 과학교육연구소 1983 科學敎育硏究誌 Vol.7 No.-

This paper was attempted as a part of study of discipline-centered curriculum. The summary of this paper are follows : 1. The main factors determining the nature of subjects are the unique nature of discipline, developmental stage of learner, and aims of school. And the function of each subject and relationship among subjects are revealed by classification of knowledge. 2. The content of subjects consists of knowledge or experiences. And these knowledge or esperiences are organized into a hierachical system; knowledge, concept, law or principle, thought system. 3. Criteria for selectng the content of subjects are relatedness with educational goal, balance of width and depth, relevance on learner, and social utility.