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      • 內部金融에 관한 考察 : 會計學的 實態分析을 中心으로 Emphasized on Analysis of Accounting State

        安昌洙 충남대학교 경영대학원 1978 經營學論文集 Vol.5 No.-

        This thesis is summarized as follows: Chapter I. Interoduction 1. Purpose of Study The purpose of this study is to improve the financial structure of enterprise for business manager (1) without necessity of capital cost, (2) enabling him to use the capital as long-term funds and (3) through recognition of merits interniuam financing free of intervention by funds supplier as well as awakening its importance 2. Method and Scope of Study A theortical study of internal financing based on records and a theory emphasized on analysis of industrial situation of korea for 1976 according to the statistical data were made. The scope of this study involves brief explanation of the contents examined in each chapter. Chapter Ⅱ. Theoretical Review on Internal Financing 1. Significance and Importance of Internal Financing 1) Significance and Importance of Internal Financing I investigated the significance of internal financing and presented the theoretical grounds whether the depreciation cost could be referred to as internal financing, that is, self-financing, and explained it through the statement of internal financing. 2) The importance of internal financing The internal financing having many merits as I described in the puprose of study makes the financial structure of enterprise placed in the developing step like this country healthy. In addition, its importance was studied from the viewpoint of strengthening the international competition in future. 2. Accounting Investigation on the Internal Financing I diagrammatized the fact consisting of internal financing and added brief explanation by each account. 3. The dividend policy and its limitation for internal financing The limitation in capital raising method through internal financing which has many merits was examined in short. (A further examination was made by investigating the interfering factos afterwards) Chapter Ⅲ. Analysis of Internal Financing Situation of Korean Industries 1. Premise and Method of Situation Analysis The data used for this study was originated from the data in the Analysis of Enterprise Management published by Bank of Korea in 1977, and I compared them by drawing chart by myself. Then a total of 1970 enterprises of Korea were divided into ll categories to explain the data. 2. Analysis of Situation The analysis of situation was largely divided as follows: 1) A statement of source of funds was made to investigate the rate of funds raising composition and comparison with industrial and period was followed. Then it was classified into exporting industry, domestic demand industry, heavy chemical industry, light industry, foreign fund enterprise and home fund industry for the comparison. 2) The disposal state of earned surplus statement was investigated through drawing table of undisposed earned surplus by industries as well as years followed by analysis of company retain earning rate by and between industries and by years. 3) A statement of internal financing rate by industries in order to compare rate of composing factor of internal financing, investigating the importance of each composing factor by industries. 4) A statement of profit disposal by nation was drawn to investigate profit disposal through comparison with Korean situation and foreign countries. 5) A statement of depreciation rate by nations was made to compare with foreign countries. Chapter Ⅳ. The obstructive factor of Internal Financing from the Viewpoint of Accunting and Measurement of Its Magnification We can find that we fell behind the advanced nations through comparison by industries and by nations, and it is urgent for us to secure funds and rationalize the financial structure than any other countries. Accordingly, I tried to search out the obstructive factors of internal financing and to seek its improving measurement and magnification method. The obstructive factors largely involves the followngs: 1. The scope of depreciation is small. 2. Contradiction in the asset revaluation tax and system. 3. The tax privilege on the debts. The magnification measurement is as follows: 1. Improvement of depreciation system. 2. Improvement of asset revaluation system. 3. Request for the lowering of bank interest rate. 4. Improving measures on taxation system. Chapter V concluded this thesis.

      • KCI등재후보

        <서동요>로 살펴 본 고전문학 교육의 현황

        안창수 부산대학교 과학교육연구소 2012 교사교육연구 Vol.51 No.3

        This paper was written to search how teach <Seo Dong Yo> at the educational practice through some textbooks. When this writer made a decision, through analysis of the background tale and the compiler’s intention of 『Sam Kuk Yu Sa』, <Seo Dong Yo> is the work which show the miraculous ability of “Seo Dong” and the mysterious power of <Seo Dong Yo>. In a few of textbooks, <Seo Dong Yo> is evaluated by the criteria for ethical judgment. However, this is the erroneous evaluation, because of the lack of understanding the meaning of the work and the intention of compiler. To resolve the matter, it is the best effective means that have to find the meaning of the work in the social-historical background. This let the work to escape from the ethical argument, and protect to be covered with mysticism. Depending on a few of textbooks, it can be seen to interpret the social-historical meaning broadly as reflecting the dream of the people about being upwardly mobile. Even if, it interprets the meaning of the work too broadly, it is hard to get the universal validity. 몇 종의 교과서를 통해 교육 현장에서 <서동요>가 어떻게 가르쳐지고 있는가 하는 것을 살펴보고, 문제점을 찾아 본 다음 그 대안을 제시해 보려 했다. <서동요>의 배경 설화를 분석하고 이 작품이 실려 있는 『삼국유사』의 편찬의도를 고려해 보았을 때, <서동요>는 신이할 정도로 탁월한 서동의 능력을 보여주고 노래의 신비한 힘을 보여주는 작품이라고 할 수 있었다. 그러나 다수의 교과서에서 이 작품은 윤리적 가치에 의해 재단되고 있었다. 그러나 이것은 작품의 의미나 찬술자의 의도를 제대로 이해하지 못한 결과라고 할 수 있었다. 문제에서 벗어나기 위해서는 사회 역사적인 공간에서 작품의 의미를 찾아보는 것이 최선의 방법이었다. 이것은 작품을 윤리적 논쟁에서 벗어나게 해줄 뿐만 아니라, 서동의 신이한 능력과 노래의 신비한 힘의 실체를 현실적인 문맥 속에서 보여줌으로서 작품이 신비주의로 포장되는 것을 막아줄 수도 있었다. 교과서에 따라서는 사회 역사적인 의미를 확대 해석해서 신분의 상승을 꿈꾸는 민중들의 소망이 반영되어있다고 보기도 했다. 그러나 이러한 해석은 일면적 타당성이 인정될 수 있다 하더라도 작품의 의미를 과도하게 확장시킨 것으로 보편적 타당성을 얻기 어렵다고 할 수 있었다.

      • KCI등재
      • KCI등재
      • KCI등재
      • KCI등재
      • KCI등재

        타원응답 개방 루프 공진기 필터의 소형화 및 설계 유연성에 관한 연구

        안창수,김영식 한국전자파학회 2004 한국전자파학회논문지 Vol.15 No.11

        본 논문에서는 개방 루프 공진기로 구현된 타원응답 필터의 소형화 및 결합행렬의 유사변환을 통한 설계의 유연성에 관해 연구하였다. 더불어 제안한 방법에 의하여 보다 큰 비대역폭을 갖는 필터를 제시하였다. 제안한 방법의 유효성을 확인하기 위해 개방 루프 공진기를 이용하여 중심 주파수(f$_{c}$) 2.0 GHz에서 0.04의 비대역폭(FBW)을 가지는 4차 타원응답 대역통과 필터를 설계하였다. 개방 루프 공진기의 혼합결합이 일어나는 부분의 선폭을 좁게 함으로써 구현된 두 개의 필터는 일정한 선폭을 가지는 공진기로 구현된 필터에 비해 각각 13%와 25%의 크기 감소 효과를 나타내었다. 또한, 요구되는 결합량을 만족시키기 위한 공진기 사이의 간격이 실현 불가능할 경우 결합행렬의 유사변환을 통하여 기존 구조와 동일한 특성을 나타내는 두 가지 다른 구조를 제시함으로써 필터 설계의 유연성을 보여주었으며 이로 인해 보다 큰 비대역폭(FBW=0.08)을 갖는 필터 설계가 가능함을 나타내었다. In this paper, miniaturization of an elliptic-response open-loop resonator filter and design flexibility using similarity transformation of the coupling matrix are proposed. Moreover, the filter with wider fractional bandwidth is designed by the proposed method. In order to verify the proposed method, three 4th-order elliptic-response open-loop resonator filters with a relative bandwidth of 4 % at the center frequency of 2.0 GHz are designed. One is realized with constant-width microstrip line resonator and the others are implemented with different-width microstrip line resonator. Compared with the former one, the latter have shown the size reduction of 13 % and 25 %, respectively. Since it may not be possible to implement the resonators with very narrow spacing for the required coupling coefficient filters with two different configurations representing same response characteristic through similarity transformation of the coupling matrix are proposed. From this design flexibility, a filter with a relative bandwidth of 8 % at the center frequency of 2.0 GHz is designed with realizable design parameters.

      • KCI등재

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