< 연구논문 > : 기금의 국가회계 통합 결산재무제표 작성에 관한 연구: 결산시 오류 발생의 문제점과 개선방향을 중심으로

김수성 ( Su Sung Kim ),최원석(교신저자) ( Wonseok Choi ) 한국회계학회 2016 회계저널 Vol.25 No.2

본 연구는 국가회계법 시행에 따른 기금의 국가통합 재무제표의 결산에 관한 전반적인 과정을 살펴보기 위하여 기금의 결산과 국가회계의 결산을 상호 비교함으로써 기금 결산시에 발생하는 다양한 문제점을 살펴보고, 향후 국가회계 결산시 오류를 최소화하기 위한 개선방향을 제시한 것이다. 본 연구는 여러 선행연구에서 연구되어 왔던 국가회계 결산과정의 주요 내용에 대한 언급은 물론 국가회계의 결산과정에서 나타날 수 있는 오류를 최소화하고자 하는 개선방향을 제시하고자 하였다. 2011년부터 적용된 국가회계 적용 기금에 대한 결산과정을 살펴보고 이에 대한 문제점 분석과 오류를 최소화하는 방향을 모색하는 연구로서 국가회계 결산에 관한 시사점을 제공할 수 있을 것으로 기대된다. 본 논문의 주요 내용은 다음과 같다. 첫째, 국가통합 재무제표의 내용과 결산과정에 대하여 살펴보았다. 국가회계실체의 하나로서 연금기금을 예로 들어 결산 재무제표 및 주석사항 등을 참조하여 연금기금의 결산 전반에 관한 과정을 살펴보았다. 둘째, 국가회계와 기금회계의 결산절차의 이해와 국가회계 결산시 나타날 수 있는 문제점 등을 살펴보았다. 셋째, 전반적인 국가회계 결산에 관한 이해를 통해 기금의 국가통합재무제표 작성시 개선방향을 제시하였다. 더불어, 국가회계 결산시 나타나는 오류사례의 분석과 오류를 최소화하기 위한 방안을 언급하였다. 본 연구에서 제시하는 대안은 국가회계법 시행에 따른 결산과정에서 나타날 수 있는 오류를 최소화하여 국가회계기준에 부합한 재무제표를 생성하고 이러한 기금의 재무자료가 국가통합재무자료로 활용될 수 있는 방안을 제시하였다는 데에서 의의가 있다고 본다. Government accounting is composed of many accounting entities having general accounts, special accounts and funds in comparison with private sector`s accounting principles. As the government introduced the accrual basis and double entry book-keeping system, government-wide financial statements should be prepared according to the accrual basis since 2011 accounting period. According to national accounting standards, financial statements(statement of financial position, statement of operation, statement of changes in net position, notes, required supplementary information etc.) should be prepared similar to financial statements prepared by generally accepted accounting principles. The closing process of government accounting is to make one financial statement integrating central government office`s general accounts, special accounts and funds, and so it is a very difficult and bulky work. According to "National Accounting Act" all general accounts, special accounts and funds are included in the scope of government-wide financial statements. This study presents an overall process of government accounting focusing on pension and fund the most recently issued in government accounting. Reviewing preceding researches, various researches are presented according to the introduction of international accounting standards, but there is little researches related to government accounting. In short, this study plays a very important role in the practice of government accounting. Government accounting is to make a government-wide financial statement integrating central government office`s closing originated from fund closing, fund closing carries an important meaning. This study gives one example of public pension and fund as subpart of government accounting and examines problems and issues concretely in the whole fund closing process and transition process to government accounting by digital budget & accounting system. This study examines government-wide closing process focusing on pension and fund closing by new national accounting system, and so this study gives policy implications on the improvement directions of government-wide closing financial statements of fund accounting addressing problems and improvement directions on pension and fund closing process. This study gives an overall understanding of the accounting treatment of government accounting by a S pension and fund case performing generally accepted accounting principles and government accounting closing at the same time. This study is aimed to enhance the understanding of the closing process of government accounting through examining wholly the closing process of government-wide financial statements, the comparison with national budget and actual performance and the mapping corporate accounting title to government accounting title. This study introduces the concept of government accounting closing and examines government accounting in a whole way through comparing with corporate accounting. This study examines the closing process of government-wide financial statements by a S pension and fund case and gives the fundamental understanding of government accounting and is a cornerstone of government accounting research. This study addresses various problems on closing fund accounting and presents the improvement directions on the minimization of errors on closing government accounting through comparing fund closing and government accounting closing in order to examine the whole process of making government-wide closing financial statements of fund accounting. This study presents not only main contents on the closing process of government accounting but also the improvement directions on the minimization of errors on closing government accounting. This study is aimed to provide policy implications through examining the closing process of fund accounting. The main contents of this study is as follows. First, this study presents the contents and closing process of government-wide financial statements. In other words, this study examines the whole process of fund accounting closing through referring to closing financial statements and explanatory notes etc. and citing fund and pension as government accounting entity. Second, this study presents the closing process of government accounting and fund accounting and various problems on government accounting closing. Third, this study presents the improvement directions on making government-wide financial statements of fund accounting through understanding the overall government accounting closing. Also this study presents the analyses of error cases on government accounting closing and the improvement directions on the minimization of errors on government accounting closing.

닭의장풀의 분리표피에서 H_2O_2에 의한 기공 닫힘기작

전방욱,이준상 한국환경과학회 1997 한국환경과학회지 Vol.6 No.2

The mechanism of stomatal closing in response to O_3 was indirectly investigated by using H_2O_2 which is the intermediate product of O_3 metabolites. Stomata in epidermal strips close in response to H_2O_2. The effect of H_2O_2 on stomatal closing was dependent on the concentration of H_2O_2. 10 ppm H_2O_2 showed a clear effect on stomatal closing and 1000 ppm H_2O_2 induced complete stomatal closing after the treatment of 3 hours. Stomatal closing by H_2O_2 in intact leaf was also observed by measuring the diffusion resistance with porometer. It was found that the stomatal closing by H_2O_2 was not mediated by Ca^2+, and that was a different result observed in stomatal closing by water stress. Reversely, Ca^2+, showed a great inhibition on stomatal closing. The leakage of K^+ in epidermal strips was doubled in response to H_2O_2 when it was campared to the control. 10 ppm H_2O_2 decreased photosynthetic activity. Fv/Fm representing the activity of Photosystem Ⅱ was reduced about 4 % in 10 ppm H_20_2 and 8 % in 100 ppm H_2O_2 in the treatment of 1.5 hour. However, stomatal closing by 10 ppm H_2O_2 was reduced about 56 %. Accordingly, it can be suggetsted that stomatal closing by H_2O_2 is related with the decrease of photosynthetic activity, but it was chiefly induced by the change of the membrane permeability.

Anatomical Correlates of the “Closing-In” Phenomenon

권세윤,이익성,홍윤정,임성철,안국진,윤보라,심용수,양동원 대한치매학회 2015 Dementia and Neurocognitive Disorders Vol.14 No.1

Background and PurposeThe “closing-in” phenomenon refers to the tendency to copy near or overlap a model while performing figure-copying tasks. The mechanisms underlying the closing-in phenomenon have not been fully elucidated, and previous studies only investigated the mechanisms through neuropsychological tests. We investigated the neuroanatomical correlates of the closing-in phenomenon using voxel-based morphometry (VBM). MethodsThirty-eight patients diagnosed with probable Alzheimer’s disease (AD) and 21 normal controls were included. All subjects underwent neuropsychological testing to diagnose dementia and magnetization prepared rapid acquisition gradient echo brain magnetic resonance imaging for the voxel-based statistical analysis. The subjects were asked to copy the modified Luria’s alternating squares and triangles to quantify the closing-in phenomenon. We applied SPM8 for the VBM analysis to detect gray matter loss associated with the closing-in phenomenon. ResultsThe patients with probable AD showed a higher closing-in score than that of the normal control subjects (p<0.0001). The VBM analysis revealed more parietal and temporal atrophy in the patients with AD than that in the normal control group. Moreover, atrophy of the orbito-frontal area was associated with the closing-in phenomenon. ConclusionsThe closing-in phenomenon is dysfunction while performing figure-copying tasks and is more common in patients with AD. The analysis of the orbito-frontal area, which is associated with inhibiting primitive reflexes, revealed that the closing-in phenomenon is an imitation behavior commonly observed in patients with frontal lobe damage.

Explicit code 를 이용한 자동차용 도어의 닫힘 성능 평가

문형일(Hyung-il Moon),김헌영(Heon Young Kim),박준철(Joon Chul Park) 대한기계학회 2010 대한기계학회 춘추학술대회 Vol.2010 No.5

A weatherstrip for an automobile door prevents outside dust, water, and noise from entering inside the car, and is an automotive component intimately associated with human sensitivity. The design of the weatherstrip must satisfy both sealing and door-closing criteria. Better sealing performance requires both higher reaction force and wider contact area, while better door-closing performance requires just the opposite. The door-closing performance involves a number of factors including the weatherstrip characteristics. And it has only been evaluated using experimental methods. But the experimental methods make it difficult to determine the main factors of door-closing efforts, and are not particularly useful in the development of optimized seal designs. This paper was introduced a three dimensional door closing analysis using explicit code for more realistic solution. In addition, we predicted the door closing velocity considering the reaction force of seals using the analysis result and the effect of air flow and door geometric at door closing.

The Closing-in Phenomenon in Alzheimer's Disease and Vascular Dementia

Chin, Juhee,Lee, Byung Hwa,Seo, Sang Won,Kim, Eun-Joo,Suh, Mee K.,Kang, Sue J.,Na, Duk L. Korean Neurological Association 2005 Journal of Clinical Neurology Vol.1 No.2

<P><B>Background and Purpose</B></P><P>The closing-in phenomenon is the tendency to draw near or on the target when copying figures, which has been found mostly in patients with Alzheimer's disease (AD). We attempted to quantify the degree of closing-in and to compare it between patients with AD and vascular dementia (VaD).</P><P><B>Methods</B></P><P>The subjects (55 AD, 39 VaD and 38 normal controls) were asked to copy the figure of alternating square and triangle, starting at the designated point and continuing from left to right. The patients with AD and VaD did not differ in age, education, severity of dementia or Rey Complex Figure Test copy score. The proximity (Y-axis) of the subject's drawing to the target was plotted at intervals of 2 mm along the X-axis and the degree of closing-in was computed from the slope of the regression line.</P><P><B>Results</B></P><P>The AD and VaD patients showed a steeper slope than the controls. There was no significant difference, however, in the magnitude of closing-in of the AD and VaD patients. When closing-in was defined as a slope that was greater than the mean+2SD of the slope observed for the controls, 32.7% of the AD and 25.6% of the VaD patients showed closing-in.</P><P><B>Conclusions</B></P><P>Our study, using a new method of measuring the degree of closing-in, suggests that this phenomenon is not specific to AD.</P>

결산 자동화 시스템 사례

권대현 ( Dae-hyun Kwon ),안태식 ( Tae-sik Ahn ),황인이 ( Iny Hwang ),박진하 ( Jin-ha Park ) 한국중소기업학회 2017 기업가정신과 벤처연구 Vol.20 No.1

장부를 마감하고 재무제표를 작성하는 것은 대부분의 기업에 있어서 주요한 과제이다. 본 연구는 결산 자동화 시스템의 도입을 통해 결산과정을 상당부분 개선한 기업의 사례를 조사하고 해당 시스템의 실행과 관련하여 발생한 주요 이슈들에 대해 논의하고자 한다. 이에 본 사례연구에서는 결산 자동화 시스템의 도입목표 및 개선방안, 결산절차, 추진결과와 활용방안 등을 연구하였다. 구체적으로 첫째, 결산 자동화 시스템하의 결산 과정을 상세히 소개하였다. 둘째, 결산 자동화 시스템 도입의 효과를 살펴본 결과 결산 자동화 비율이 극대화 되고, 데이터 검증 작업이 보다 정확하게 이루어짐에 따라 결산 과정에서 발생할 수 있는 오류가 감소한 것으로 나타났다. 또한 결산 순서가 새로이 정의됨에 따라 결산에 소요되는 시간도 감축되었다. 다시 말하면, 결산 자동화 시스템의 도입으로 결산 전반에 대한 속도, 품질, 통제 등이 제고된 것으로 평가되었다. 마지막으로 도입 및 운용 시에 고려해야 할 부분에 대해 제안한다. 본 사례연구가 결산시스템을 개선하고자 하는 기업들에게 구체적인 도입 과정을 예시하고, 또한 운용 시에 고려해야 할 부분에 대한 시사점을 제공할 수 있기를 기대한다. 특히 사례에 포함된 구체적인 예시는 자동화 시스템에 대한 경험이 상대적으로 적은 중소기업에게 도움이 될 수 있을 것이다. Closing the book for the recent accounting period and issuing financial statements is one of the most common challenges for companies. This study examines a case of an automated financial close process and discusses issues related to its implementation. First, the study introduces the closing process of a case company including the purpose, improvement plan, and designing process. Second, the study discusses the impacts of the newly adopted system. Specifically, it reveals that under the new plan, close process automation has been maximized. It also shows that raw data validation has been improved so that past data errors can be categorized by their types and removed before the closing process begins. The order of the process has also been redefined saving closing time. Third and finally, difficulties and considerations for successful use of the system have been discussed. This study aims to provide useful information to companies which consider implementing more organized closing systems. We expect that this study will be helpful to small and medium enterprises which suffer from delayed closing but have little experience with automated BPM system.

Partial port-closing strategy for obtaining high throughput or high purities in a four-zone simulated moving bed chromatography for binary separation

Elsevier 2010 Journal of chromatography Vol.1217 No.42

The ''partial port-closing'' operation strategy for a four-zone simulated moving bed (SMB) chromatographic process for binary separation was developed to improve the SMB performance. This strategy included the partial extract-closing (PEC) and the partial raffinate-closing (PRC) operations. In case of the PEC operation, the extract port is made to be closed during the first-half stage of a switching period. During the latter-half stage, the extract port is made to be open. In case of the PRC operation, the raffinate port is made to be open during the first-half stage of a switching period. During the latter-half stage, the raffinate port is made to be closed. If the operating conditions are chosen properly in each operation using a highly efficient optimization tool, the product stream can be collected during only the period that the product is almost separated from impurity. During the other period that the product is contaminated with impurity, the collection of the product stream can be stopped by closing the product port. The uncollected product stream is then allowed to keep migrating through the adjacent zone within the SMB process. Such a partial port-closing operation including PEC and PRC was found to surpass a conventional SMB operation remarkably in throughput and product purity.

CHANGES OF ABUTMENT SCREW AFTER REPEATED CLOSING AND OPENING

Kim Hee-Jung,Chung Chae-Heon,Oh Sang-Ho,Choi Han-Cheol The Korean Academy of Prosthodonitics 2004 대한치과보철학회지 Vol.42 No.6

Statement of problem. Wear as a result of repeated closing/opening cycles may decrease the friction coefficient of screw head, threads, and other mating components and, consequently, resistance to opening gradually decreases. It may cause screw loosening, which is one of the most common failures in implant prosthesis. Purpose. The purpose of this study is to evaluate the changes on the head and thread surface of the abutment screws after repeated closing and opening through the examination of tested screws in SEM(scanning electron microscope). Materials and methods. Five species of abutments were selected (3i-three, Avana-two) respectively by two pieces. The implant fixtures were perpendicularly mounted in liquid unsaturated polyesther(Epovia, Cray Valley Inc.) with dental surveyor. Each abutment was secured to the implant fixture by each abutment screw with recommended torque value using a digital torque controller. The abutment screws were repeatedly tightened and removed 20 times with a digital controller. FESEM (field emission scanning electron microscope, Netherland, Phillips co., model:XL 30 SFEG) was used to observe changes of each part caused by repeatedly closing/opening expeiment. First, the Photomicrographs of pre-test screws provided by each manufacturer were taken. The changes of each screw were investigated after every fifth closing and opening experiment with FESEM. Scaning electron microscope photomicrographs of each screw were taken four times. Results. As the number of closing and opening was increased, the wear or distortion of hexed or squared slot that contacted with the driver tip was more severely progressed. Wear or distortion of hexed slot was more severe than that of squared slot and it was more remarkable in the titanium screw than in the gold screw. All the tested screws showed that the width in the crest of their screw thread decreased gradually as the test was proceeded. Conclusions. Conclusively, we recommend the clinical use of gold screw, a periodic exchanges of abutment screws and avoiding repeated closing/opening unnecessarily. We also suggest a more careful manipulation of the abutment screw and screw-driver and using of abutment screw with an acute-angled slot design rather than an obtuse-angled one. Finally, it is suggested that the new slot design and the surface treatment for enduring wear or distortion should be devised.

블루베리 재배농가의 폐업지원 결정요인 분석

이현근(Hyun Keun Lee),김태균(Tae Kyun Kim) 한국농식품정책학회 2017 농업경영정책연구 Vol.44 No.3

The compensation program for closing orchards by the domestic measures due to FTA had been implemented. This paper analyzes the determinants of closing the farm. 315 blueberry farmers were sampled and surveyed to examine their decision under the program. Logit model estimation results show that factors influencing the decision to close down were management status, price forecast, age of 50s, age of 60s, career of 1~5 years and area of 5,000~9,999㎡. The more positive the current management status and price prospects, the lower the probability of closing. Age 50s and 60s showed a lower probability of closure than age 70s. Likewise, the first to fifth year of career is lower than the farmer who has higher than 11 years of career. The farming area of 5,000~9,999㎡ farms was higher than that of 0~4,999㎡ farms. The marginal effects are similar to those of the logit model. The result of this paper may provide useful information in order to reform the compensation program for closing orchards.

방화문의 내화성능 향상을 위한 3단 문 결속기 연구개발

임보혁 ( Lim Bo-hyeok ),이주원 ( Lee Joo-won ),조동환 ( Cho Dong-hwan ),이해열 ( Lee Hae-yeol ) 한국건축시공학회 2023 한국건축시공학회 학술발표대회 논문집 Vol.23 No.2

Doors that are opened and closed when entering or exiting a general building are connected to the door frame and open and close. They are equipped with door locking devices of various structures, and are either locked to the door frame for the closing operation or released from the door frame for the opening and closing operation. Here, a single-stage door binding device having a door latch that is independently disposed at the center of one axis of the door is commonly used. On the other hand, if the size of the door is over a certain size or if the door is medium to large, the opening and closing operation may not be performed smoothly with only a single stage binder, or the closing state may not be achieved stably during the closing operation. In particular, in the case of the single-stage binding device provided in medium to large fire doors, the door is fixed to the door frame unstable, causing fatal errors in the fire prevention function of the fire door. Accordingly, in order to fundamentally solve these problems, we researched and developed a three-stage door binding machine that combines a top and bottom fastening structure with a single-stage fastening structure. This 3-stage door binder not only has the fire resistance performance of a fire door, but also has a T-shaped terminal in its fastening method, so if you eliminate the upper and lower fastening, it is a 1-stage binder like a regular product, but if you remove the door latch of the 1st-stage binder, it functions as an upper and lower 2-stage binder and forms a single mold. We researched and developed a three-stage door binder that can manufacture and produce three products at the same time, satisfying both product performance and price.