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尹宗先 서강정보대학 1981 論文集 Vol.2 No.-
Consolidated financial statements are drawn out for reporting the result of operations and the fiancial postion of a parent company and its subsidiaries to their users. The requirements of consolidated financial statements are as follows; (1) They can aquire a vertical accounting information about the parent company and its subsidiaries. (2) They can protect the manipulation occurred by using the internal transaction between the parent company and its subsidiaries. (3) They can be possible for the adaptation of the consolidated income tax return. In the decision of the area of consoldation in consolidated financial statements equity standards and substantial control standards are generally being used. From the theoritical point of view the latter is more appropriate. But actually equity satandards must be applied unless the objective criteria are provided. Among the regulations about the unconsolidated subsidiaries in our own rule of consolidated financial statements foreign subsidiaries, small scale subsidiaries, and business of character different will have to be flexible rather than an uniform rule. In the valuation of the investment accounts, cost method and epuity method are generally applied. In the case of consolidated company, no probleme will occur because of the same results form any methods. But in the case of the unconsolidated company and the associated company, the application of the equity method would be effective.
尹宗先 서강정보대학 1979 論文集 Vol.1 No.-
The increasement of social utilizers on the accounting information has brought about the diversification of the practical application in the accounting information. Accordingly the accounting information came into being as a result of a necessity to be published in the substitutional information, not only in the single information. As a result the only one arithmatic profit measured in the traditional accounting can not be an appropriateness to the practical use or useful information. Particularly the general price level changes may be arised much more changeable in case of the rapid rising in prices as these days. On account of these needs, the presentation of the structure of replacement cost and the practical application and the problems awaiting solution is the major point of this study. But I do not touch the study which the replcement cost accounting must introduce into the practical application of the accounting. In the accounting of the replacement cost, the current operating profit as well as the realizable profit may be a problem, and so is the method of their publication. In this study two types of profit concepts above the current operating profit and the realizable profit were presented by the practical accounting. Also the publication for the information was tried to maintain a strong point in historical cost accounting by using supplementary statements. The practicl applications of the replacement cost accounting may be with in the realm of possibility in maintaining the capital of a business enterprise and offer the useful information in the making-decision of the manager, and also may be obtained preliminary information about the future of the business enterprises by the investor. Although the replacement cost has the practical use like this, the problems awaiting solution of the following may not be realistically used if they are not solved. It must need to have materials to be able to be objective and verifiable when the replacement cost is accounted. Another question is to consider the cost-benefit problem in the accounting option. Consquently the information by the replacement cost accounting is the useful one in various sides, but the objective materials and the theroretical structure may be fixed up in order to apply the practical accounting.
고등학교 지구과학Ⅱ 교과서의 ‘화성암의 조직’에 대한 내용 분석
고정선,윤성효,한종수 부산대학교 과학교육연구소 2007 교사교육연구 Vol.46 No.2
이 연구는 7차 고등학교 공통과학 교과서의 내용 중 화성암 암석의 조직 개념에 대한 본문진술과 제시된 그림 및 도표들을 분석하고 오개념 유발과 관련하여 문제점을 지적하고 그 개선방안을 모색하였다. 과학교과서의 개념진술이 정확하지 않아 학습자들에게 오개념을 유발하거나 재강화할 가능성이 있는 여러 진술문을 발견하였고 학생의 과학적 개념형성에 부적절한 그림이나 도표들도 발견되었다. 이들은 화성암 조직 분류체계의 기준의 혼란에 관련된 것들이다. 이들 개념진술을 대체할 개선방안들을 제시하였다. The purpose of this study is to analyze the seventh curriculum textbooks of high school Earth Science-II courses in relation to the igneous rock texture concept and find incorrect descriptions of that concept and then suggest some improved schemes. Some incorrect descriptions, pictures and tables on the igneous rock texture concept were found in texts. They might contribute to forming and/or reinforcing misconceptions about the confusion of criterion about the igneous rock texture. Therefore some improved schemes were suggested.
권용국,윤선종,김기석 한국수의공중보건학회 2003 예방수의학회지 Vol.27 No.2
The toxicity of organophosphate is due to the disruption of the nervous system of birds through the inhibition of cholinesterase enzymes. Two dead white-napped cranes (Grus vipio) was found at Cholwon which is the most popular wintering site in Korea, and submitted to National Veterinary Research and Quarantine Service for diagnosis. Gross examinations revealed no evidence of any specific disease condition. Histopatholgically, only one bird incidentally had multifocal necrotizing hepatitis with intranuclear inclusion bodies in the liver which was considered to be Inclusion Body Disease of cranes. The contents of gastrointestinal tracts of the birds contained residues of parathion ranged as 67.4 and 42.1 ppm respectively, using by gas chromatography and mass spectrometry. Based on these evidences, parathion was responsible for the cranes mortality.
조수헌,하미나,한상환,주영수,성주헌,강종원,윤덕로,송동빈,이명학,김선태 大韓産業醫學會 1996 대한직업환경의학회지 Vol.8 No.2
To determine the recovery time from noise-induced temporary threshold shift(TTS), a prospective field study was conducted at three worksites where workers are known to be exposed high level of noise. Subjects were selected according to answers on a questionnaire which inquired about otological history and previous noise exposure, including avocational, military and occupational exposures. After excluding employee with past otologic problems, recent exposure to high level noise, and under medications, total 92 employees participated in the study. Among 92 participants, complete consecutive audiometric examinations were carried out at 0∼2 hours, 5∼7 hours, 14∼16 hours after worktime noise exposure on 26 participants wearing hearing protectors and 22 participants wearing no protective devices. The difference between the hearing level 0∼2 hours after noise exposure and 5∼7 hours is statistically significant by paired t-test(p<0.01). The median recovery times calculated from the data of 22 participants wearing no protective hearing devices are 15.6 hours at 4000Hz, and 7.7 hours, 10.3 hours, 8.4 hours at 1000Hz, 2000Hz and 8000Hz respectively. These data suggest that when measuring the pure tone audiometry for noise exposed workers, at least 16 hours noise-free interval is required.
한의진단명과 진단요건의 표준화 연구 III : 3차년도 연구결과 보고
최선미,양기상,최승훈,박경모,박종현,심범상,김성우,노석선,이인선,정진홍,이진용,김달래,임형호,김윤범,박성식,송태원,김종우,이승기,최윤정,신순식 한국한의학연구원 1997 한국한의학연구원논문집 Vol.3 No.1
The diagnostic requirements were suggested and explained regarding the systems of differentiation of symptoms and signs in the third year study of standardization and unification of the terms and conditions used for diagnosis in oriental medicine. The systems were as follows : - analyzing and differentiating of epidemic febrile disease - analyzing and differentiating in accordance with the Sasang constitution medicine based on four-type recognition - differentiation of disease according to pathological changes of Chong and Ren channels - standards for diagnosis of women's disease - standards for diagnosis of children's disease - standards for diagnosis of motor and sensor disturbance (-muscle. born, joint, etc.) - standards for diagnosis of neuropsychiatric disease - standards for diagnosis of five sense organ disease - standards for diagnosis of external disease The indivisual diagnosis pattern was arranged by the diagnostic requirements in the following order : another name, notion of diagnosis pattern, index of differentiation of symptoms and signs, the main point of diagnosis, analysis of diagnosis pattern, discrimination of diagnosis pattern, prognosis, a way of curing a disease, prescription, herbs in common use, disease appearing the diagnosis pattern, documents. The standards for diagnosis of each disease was arranged by the diagnostic requirements in the following order : another name, notion of disease, the main point of diagnosis, analyzing and differentiating of disease, analysis of disease, discrimination of disease, prognosis, a way of curing and prescription of disease, disease in western medicine appearing the disease in oriental medicine, documents.