http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : 崔友根 (검색결과 47 건)
- 무료
- 기관 내 무료
- 유료
-
-
-
崔友根 西原大學校 1988 西原大學 論文集 Vol.22 No.-
Consolidated financial statements were introduced in Korea in 1976. But consolidated financial statements have not been settled until now. It leaves much desired to meet the need from the change of environments, social and economic. The purpose of this study is to find out ways for enhancing usefulness of consolidated accounting information. To this end I studied and analyzed the actual practice of consolidated financial statements in order to know if the companies adhere to consolidated accounting standard and present fairly the results of operations and the financial positions of group, and I made a empirical study of whether the information was useful to the user or not. I used annual reports of the Listed Companies Association to analyze the accounting practice of the companies which prepared consolidated financial statements out of those listed for 6 years (from 1981 to 1986),and the consolidated financial statements of 334 companies so as to understand whether they adhered to standard and presented them fairly. The relationship between consolidated income numbers(EPS) and stock price (monthly returns data) was analyzed in order to make an emprical study of usefulness of consolidated financial information. In spite of the increase of the companies which prepare consolidated financial statements, the qualitative improvement is not found. It is necessary to provide group company with a little more information, audited consolidated financial statements for enhancing usefulness of consolidated accounting information. Co-operation of the companies is needed for usefulness of consolidated financial statements and the person in charge of the statements have to try more than ever.
-
최우근 西原大學校 1983 西原大學 論文集 Vol.12 No.-
Three kinds of attribute sampling models were introduced in this paper. These models are aseful in performing compliance testing or performing special studies. Stop-or-go sampling with variable sample sizes will perhaps become the most widely used attribute sampling model for audit comliance testing. Attribute sampling with a fixed sample size is used if the auditor wishes to profect the sample occurrence rate as the population occurrence rate. Discovery sampling, on the other hand, is a special type of attribute sampling that is utilized in special studies or where the occurrence is extremely critical to audit scope. Fixed-sample-sze, stop-or-go, and discovery sampling may be summarized by typical application characteristics as follows: Attribute Sampling Model Application Characteristic Fixed-sample-size Stop-or-go Discovery 1.Typical sample size Medium Low High 2.Types of testing Compliance Compliance Special studies and substantive test 3.Expected compliance Low Zero or very low Zero or near zero It is difficult to make money conclusions when using any of the attribute sampling models(fixed-sample-size, stop-or-go, or discovery). Another major limitation of attribute sampling is that the complement of the achieved upper precision limit, 100%-5%, is no: internal control effectiveness(95% effectiveness). The key role played by audit judgement in an attribute sampling application is emphasized throughout this paper. I also stress methods that the auditor can use to reduce judgemental failures that could weaken the effectiveness of attribute sampling. In fact, judgemental error analysis is presented as being more important than its undelying statistical evauation.
-
-
최우근,윤종경,문성채,최하진 인제대학교 1982 仁濟醫學 Vol.3 No.3
위장관 증상으로 내원하여 연중독증으로 확진된 1예를 보고한다. A case of the lead poisoning associated with gastrointestinal symptoms in a 37 year old employee is reported. The patient had a history of exposure to storage bettery-▲ works for 2 years and was admitted to this hospital because of abdominal pain and distention for 3 days. The initial studies were performed. On peripheral blood, anemia, reticulocytosis and basophilic stippling of the red cells were observed. Mild erythroid hyperplasia and prominent basophilic stippling of the red cells were recognized on the bone marrow aspiration. The lead concentration in serum and urine were 88mg/dl and 250mg/l, respectively. Symptomatic therapy was done.
-
崔友根 西原大學校 1985 西原大學 論文集 Vol.16 No.-
I introduced a variety of techniques for estimating the fixed and variable components of total costs. The Engineering Method is the most direct way to obtain cost estimates by observing the physical process. But this method is difficult to measures indirect cost. The simplest procedure classifies each account as being either fixed or variable. But this procedure depends heavily upon the accuracy of the account -classification process and unless observations are available at different activity levels, does not properly classify accounts that are partially fixed and partially variable. The high -low method is more objective then the account classification method but not representative of all the data point. The Regression analysis can be used to provide statistical estimates of fixed and variable costs based on data from previous periods. Besides obtaining these coefficient estimates, the regression analysis provides estimates of the standard de-viation if the coefficient estimates. These estimated standard deviations can be used to test whether the coefficients are significantly different from zero. The usefulness of cost behavior analysis for decisions of costs can be appreciated best when the essential nature of the technique is understand.
-
-
-
DBpia연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
