우리나라에 있어서 공산주의운동과 현재적 입장

손병기 한국국민윤리학회 1986 倫理硏究 Vol.23 No.2

現代社會原理構成을 위한 社會科學的 役割

孫秉基 牧園大學校 1986 論文集 - 牧園大學校 Vol.10 No.-

交番磁場에서의 Hall素子內의 電位分布

孫炳基 경북대학교 공과대학 1977 工大硏究誌 Vol.6 No.-

For thin p-and n-type Hall generators applied perpendicularly an external time-dependent magnetic field to the surface of sample, a scalar potential function (ø) corresponding to the effective electric field (E_e) was defined as E_e=-▽ø×k. Then the differential equations for ø were derived and the boundary conditions for the solution of ø also were obtained.

長期業積評價尺度의 比較分析

孫炳基 인제대학교 인문사회과학연구소 2001 인문사회과학논총 Vol.8 No.1

We has investigated the empirical cross-sectional relationship between earnings, cash flow, economic value added and market value added for listed firms on the Korea Stock Exchange. We also do examines relationship between the long term performance measures such as a combined variables with research & development(RD), advertisement(AD) expenditures, RD · AD and market value added. According the previous papers, a long-term performance measures have a strong association with market value, in conjunction with RD & AD expenditures and opening and closing book value. As a consequence, the long term element of earning, cash flow, economic value added measures does appear add explanatory power to equation involving merely earnings, cash flow, EVA, RD and AD expenditures. Also We empirically confirmed that the long-term measures of cash flow type have the most and significant impact on MVA. My view, therefore, would be that the evidence presented in the paper provides some support for advocates of the use of cash flow and the long-term measures for planning and control.

對替價格決定에 관한 硏究

孫炳基 인제대학교 1991 仁濟論叢 Vol.7 No.1

Many business organizations have adopted a decentralized structure, in which decision authority is delegated to managers of subordinate activities whose performance is measured in terms of profit earned. Where goods are transferred between profit centers of the same organization, the transfer price represents revenue to the supplying activity and a cost to the receiving activity. A great many transfer pricing methods have been proposed, each with its own advantages and disadvantages. These methods are, for the most part, variations on four basic types : market-based prices, cost-based prices, prices derived from mathmatical programming models, and negotiated transfer prices. Each of the transfer pricing methods described appears to have some disadvantage with respect to one or more of the objectives of decentralization. The sole exception is the use of market prices in a perfect(or nearly perfect) external market, where the supplying division is operating at full capacity and both divisions are free to buy and sell in the external market. Other methods risk sub-optimal decision making, sacrifice managers, actual or perceived autonomy, and/or allocate profits in such a manner as to have a disfunctional motivation for one of the managers. Theoretical researchers have advocated a wide variety of transfer pricing methods. One reason for the diversity of the conclusions reached by theoretical researchers lies in the lack of agreement on the relative priorities of transfer pricing objectives. Survey research has also been inconclusive. Most of the studies are difficult to compare, even in the matter of types of transfer pricing methods employed. Some studies permitted organizations to specify more than one method in use ; others permitted only a single method to be indicated. The types of methods among which subjects could select(or among which subjects' responses were aggregated) were not comparable ; i.e., Some studies list only market, cost and negotiated prices, while others use more detailed breakdowns of the various types. The results of this study are summaried into the following ; 1. This study evaluate the fours types transfer pricing models in viewpoint of the theoretical criterion and previous empirical studies. 2. In the case of a perfect(or nearly perfect) external market, the market-based pries are preferable to the others. 3. Companies in more uncertain situations use cost-plus as a transfer pricing base rather than market-based prices. 4. There is no best transfer pricing technique for every situation, every company is considered to select a transfer pricing system best suitable for it's own environment. 5. The above results, however, are contingent upon the methodology adopted in this research. 6. In order to reverse the present research imbalance in this area, more detailed empirical, rather than theoretical research seems necessary.

統一韓國 憲法理念에 관한 硏究 : 統一은 가까왔는가

孫秉基 牧園大學校 法學硏究所 1993 法學論叢 Vol.1 No.-

醫療顧客別 原價·收益分析模型에 관한 硏究

손병기 인제대학교 인문사회과학연구소 1999 인문사회과학논총 Vol.6 No.1

상장제조기업 재무비율의 분포적 특성에 관한 연구

손병기,정병화 인제대학교 인문사회과학연구소 1998 인문사회과학논총 Vol.5 No.1

This study examines whether the financial ratios are normally distributed or not. When normality is violated, we imposed normality on the data. While Prior studies employed different analysis methods in normal distribution test, this study uses the integrated analysis method. In testing the property of normality, we used studentized range, skewness & kurtosis and Kolmogorov-Smirnov test, Shapiro-Wilk test. For non-normal data, we introduced data transformation and data trimming. The sample consists of 501 manufacturing firms over the period of 1995-1996. The manufacturing firms are classified into 10 industries according to the Korean Standard Industrial Classification. Those are Foods & Beverages, Wearing·Apparel, Pulp·Products & Publishing, Printing and Chemicals & Chemical Products industry among others. First, we examined the financial ratios of 501 firms in Manyfacturing(total) for normality. The results of the analyses reveal that there are no ratios having normal distribution. In general, the financial ratios showed positive skewness and asymmetric distribution. And there were little differences between the results for 1995 and those of 1996. There were no ratios having normal distributions in studentized range, skewness & kurtosis and Kolmogorov-Smirnov test, and Shapiro-Wilk test. In classified industries, there were many cases showing normal distributions in Pulp·Paper Products & Publishing, Non-Metallic Mineral products, followed by Basic Metal Industry. And there were few cases having normal distributions in Fabricated Metal Products, Machinery & Equipment. In general, the ratios often showing normal distribution are in the category of profitability(net worth to total assets, net income to net sales ratio, operating income to net sales ratio, times interest earned), liquidity ratios(current ratio, quick ratio) and few cases having normal distribution in activity ratios(receivables turnover, inventory turnover). After transforming data for manufacturing firms(total), we found that transformed data are closer to normal distribution than raw data. Between the two data transformation methods, square root transformation and logarithmic transformation, the latter was found to have an greater influence on the data transformation. And after data trimming, the latter also was found to have greater influence on data transformation. In summary, we found that financial ratio of the listed firms showed positive skewness and asymmetric distribution. As the result of financial ratio analysis, we can conclude that testing normality assumption of is needed, since the assumption of normality is not satisfied for all industries.

北韓憲法上의 基本權에 관한 硏究 : 北韓의 新憲法을 中心으로

孫秉基,林憲素 牧園大學校 1994 論文集 - 牧園大學校 Vol.25 No.-

原價差異調査모델에 관한 硏究

孫炳基 인제대학교 1987 仁濟論叢 Vol.3 No.1

Many sophisticated models have been developed for assessing the significance of accounting cost variance. Control charts, linear programming, dynamic programming, information theory, and time series analysis are some of the techniques that have been suggested to determine whether a variance is sufficiently large to warrant an investigation. Until recently, advocacy for a particular model has been claimed either on theoretical bases or alleged ease of application. This study critically examines a variety of model relating to the determination of control policies for Investigating cost variance. A cost control model which is aimed at determining the optimal timing of investigation is developed for each of three types of situations: (1) the condition of the process may be classified as either an In-control or an out-of-control state, (2) the condition of the process may be classified as an incontrol or one of various out-of-control states, and (3) the condition of the process may be represented by a single continuous variable. All the papers and models that will be reviewed in this paper can be classified along two dimensions. The first dichotomy is whether the investigation decision is made on the basis of a single observation or whether some past sequence of observations, including the most recent one, is considered in the decision. I refer to this distinction as single-period versus multi-period models. The second dichotomy is whether or not the model explicitly includes the expected costs and benefits of the investigation in determining when to investigate a variance. Thus, we may classify the papers on the variance investigation decision into a 2×2 table as shown below.