어업권 회계에 관한 연구

김태용,정준수 한국수산경영학회 1980 수산경영론집 Vol.11 No.1

Nowadays managers of fisheries enterprises and users of accounting information have a considerable interest in the fishery right. The fishery right, which is given by administrative quarters, is referred to exclusive fishing right in a certain coastal fishing ground, and it has been one of the property rights since the turn of the century. The main purpose of this study is to provide an improved accounting method of the fishery right from the side of accounting. To achieve this purpose, legal nature of the fishery right should be understood in the first place, for the fishery right, an intangible asset, is a sort of property right guaranteed by the fisheries laws. According to the basic law in the fisheries "Fisheries Law," the fishery right is broken down largely into three categories; culture fishing right, set fishing right and common fishing right. The legal characteristics of these fishery rights are as followings: 1. The fishery right is a private right. 2. The fishery right is a property right. 3. The fishery right is a right in rem, and legal provisions pertaining to land are applied to the fishery right with necessary modifications. In addition to the above fishery rights, the Fisheries Law provides some provisions on the so-called entrance right, and those who obtained the right are authorized to access to a certain common fishing right fishing ground where they have been traditionally fishing. In the inland fisheries, the fishery right system similar to that of the coastal fisheries discussed above is adopted in conformity with the Inland Fisheries Developing and Expediting Law. Viewing from an angle of accounting, there are two kinds of additional fishing rights which are dealt as assets. These fishery rights dealt as asset include the license of entry in the so-called permitted fishing which is also called as fishery right in plain language, and the entrance right obtained abroad. Although these two kinds of rights are not the fishery right from a viewpoint of law, they are regarded as fishing rights in accounting which intends to provide a useful economic information. In accounting, therefore, a certain standard of cognizance should be established to sum up the expenditures on acquiring various fishery rights as intangible assets. In this study, the author attempts to establish some standards. They are as follows: 1. The fishery right should be limmitted to the fisheries. 2. There must exist some prospective benefits or service potentials on acquiring the fishery right. 3. Prospective benefits of the fishery right must be extended to a long period. 4. The fishery right must accrue to a specific individual or firm. 5. There must be a legally enforceable claim for losing the fishery right. 6. The amount of the expenditures on acquiring the fishery right must be important, or the fishery right must be a transferable right. If these standards are adopted, the fishing right created in the permitted fishing will be one of the intangible assets. In choosing this right as an account title, however, there are two theories run counter to each other; one theory insists that the right should be reported as "fishery right," and the other one insists that it should be reported as "goodwill. " Although these controversies may still be open to dispute, the author supports the latter on the ground of following reasons: 1. The right is not a legal right expressly provided for in the law, but an economic right based on the economic activities. 2. Since the value of the right is totally created from profitability, there is no essential difference between the right and the goodwill. 3. It is useful in providing the users of financial statements with the accounting information to make a sharp distinction between the economic right and the legal right. The evaluation of the fishery right is needed in case of transferring the right. As regards the evaluating method, Applicability of the evaluating methods of the goodwill to those of the fishery right is examined, and it is found that two of them, namely the method of years' purchase of average excess earnings and the capitalization method, may be applicable. Since, however, it seems to the author that the value of the fishery right is combined one of the legal value and the value of profitability, the author suggests that a compromised method of the two methods, that is, evaluating the legal value on the cost basis and evaluating the value of profitability by the capitalization method, is a rational method. In amortizing the fishery right, it should be amortized by the fixed installment method during the available period of the fishery right provided in the fisheries laws, and the value of amortization should be reported by the direct method, for the fishery right is a limitted asset because of its limitted terms of validity. Finally, in reporting the fishery right on the financial statements, classification of fisheries(e. g., "Set fishing right") shold be shown when the amount of aquiring value is of significant importance, because it is helpful for the users of financial statements to identify the complicated various kinds of fisheries.

연근해주요어업의 성장성분석(2)

김태용 한국수산경영학회 1982 수산경영론집 Vol.13 No.1

This study is an analysis of the growing trend from 1971 to 1980 on the four major fisheries in Korea: large powered purse seine, anchovy drag net, two boats large trawl and one boat large trawl. The main purpose of this study is to find some solutions against the problems which these fisheries are faced with, through the analysis of the growing trend of income, capital structure and main ratios of finance. According to the result of the analysis, the problems are as followings: ① Revenues per vessel was decreased when catches per vessel was decreased in 1979, 1980. therefore the increase ratio of the revenues per vessel was weakened from 1979. ② Catches per vessel was decreased from 1979 in spite of the increase of gross cathes in its field. ③ Production costs in fishing, such as the cost of wages, fuels and repairs, was steadily up year by year. ④ Profitability was deteriorated from 1978. ⑤ Productivity was lower from 1978. ⑥ Stability was lower from 1978. The solutions out of the above problems are as follows: ① Fisheries resources must be fostered. ② The numbers of vessels should be reduced according to the fisheries resources. ③ The precise amount of resources should be dynamically estimated. ④ The fishermen must be educated to reduce fishing cost such as the cost of fuels and repairs, etc. ⑤ The old vessels should be replaced. ⑥ The production efficiency should be promoted. ⑦ The rate of interest should be cut down to reduce financial cost.

등산복 브랜드 이미지 분석에 따른 포지셔닝 전략

김태용,장정훈,김차용 한국자료분석학회 2015 Journal of the Korean Data Analysis Society Vol.17 No.1

This study examines consumers' perceptions of outdoor brands images to investigate competitive advantages and to provide a basis for differentiated marketing strategies. For this purpose, the paper analyzes, from 418 outdoor consumers who live in metropolitan regions, specifications of purchasing behavior of this paper are as follows: first, there were significant difference between brands in terms of familiarity only. In case of re-purchase, the primary images were price, functionality, symbolism, familiarity, and differentiation. The consumers showed different tendency in case of purchase, and there were significant difference between brands in terms of price. In specifications of image gap, consumers had higher expectations for the ideal brand images then the brand images when purchasing. In particular, there were more gaps in terms of price and differentiation. second, the influence of brand image to the satisfaction of purchase were from functionality, symbolism, familiarity, and differentiation. third, the images of outdoor brands could be categorized by 5 groups regarding familiarity, functionality, differentiation, symbolism, and price. In sum, the positioning strategy of outdoor brands are seemed effective when the strategy reflects the image gap of current and ideal, and preference and importance of attributes. 본 연구는 브랜드 이미지 속성에 대한 선호도와 속성의 중요도를 동시에 반영할 수 있는 포지셔닝(positioning) 맵(map)을 통해 우위와 비우위의 경쟁관계 브랜드를 규명하고자 하였다. 조사는 서울, 경기도 내 주요 산의 등산객을 대상으로 선정하여 조사를 실시하였고, 조사한 500부 중 불성실하게 응답한 자료와 조사내용의 일부가 누락된 자료로 판단된 82명의 설문지를 제외한 총 418명의 자료를 분석에 이용하였다. 자료처리는 Window SPSS 20.0을 이용하여 조사도구의 타당성 및 신뢰도 분석, 대응표본 t-검정, 일원배치분산분석, 다중회귀분석, 다차원 척도법을 실시하였다. 분석결과 첫째, 구매 시 이미지 속성의 경우, 친숙성 요인에서 구매브랜드 간 유의한 차이가 있는 것으로 나타났다. 재구매시 이미지 속성의 경우, 가격성 요인에서 브랜드 간 유의한 차이가 있는 것으로 나타났다. 이미지 갭 속성에서는 모든 요인에서 구매 시 이미지보다 이상적 이미지에 대한 기대가 높았고, 특히 가격과 차별성에서 차이가 더 크게 나타났다. 모든 요인에서 구매 브랜드 간 유의한 차이가 있는 것으로 나타냈다. 둘째, 브랜드 이미지 속성은 구매만족도에 기능성, 상징성, 친숙성, 차별성 순으로 유의한 영향을 미치는 것으로 나타났다. 셋째, 브랜드 이미지 속성에 따라 크게 5개의 차별적 브랜드 집단으로 지각하고 있는 것으로 나타났다.

내과적 질병으로 진단된 환자에서 응급의학과 입원 결정권이 응급실 재실시간과

김태용,강구현,장용수,김원희,최현영,김재국,이윤재,송형우 대한응급의학회 2021 대한응급의학회지 Vol.32 No.2

Objective: Overcrowded emergency departments (ED) are a worldwide problem, which could cause treatment delays and increased mortality of patients. This study aimed at evaluating the effect of admission decisions by emergency physicians without consultation of an internal medicine doctor on the emergency department length of stay (ED LOS) and survival rate of patients diagnosed with medical disease. Methods: The study was a retrospective observational study comparing the ED LOS of patients admitted to the internal medicine (IM) department before and after the policy change regarding admission decisions, implemented in July 2017. During and after the policy change, emergency physicians took decisions on the arrangements and treatment for patients by processing their admission and providing follow-up care without further specialist consultations. The ED LOS and rate of admission to the IM department were compared between the study period (October 2017 to October 2018) and the control period (June 2016 to June 2017). Results: The median ED LOS of patients admitted to the IM department decreased from 164.0 minutes (interquartile range [IQR], 118.0-234.0) in the control period to 114.0 minutes (IQR, 104.0-208.0) in the study period. After propensity score matching, the median ED LOS of patients admitted to the IM department decreased from 187.0 minutes (IQR, 136.0-253.0) in the control period to 144.0 minutes (IQR, 104.0-208.0) in the study period. Conclusion: The admission decisions made by emergency physicians reduced the ED and hospital LOS of patients visiting the ED and diagnosed with medical disease.

연근해주요어업의 성장성분석

김태용 한국수산경영학회 1981 수산경영론집 Vol.12 No.2

정치인 어휘의 개인 차이와 시기별 추이 조사 방법: 기사 내 인용문 스크래핑을 통한 워드 클라우드와 어휘 상관성 분석

김태용,김민경,황승수 한국정치커뮤니케이션학회 2019 정치커뮤니케이션 연구 Vol.0 No.55

If the goal of politics is to persuade people and gain power, language should be a crucial means to achieve the goal. The present study is an exploration of the on-line source of the news articles(i.e., bigkinds.or.kr) containing politicians’ quotations, the process of refining the raw materials, the ways of visualizing and indexing the refined data, and the process of interpreting the results and drawing conclusions based on them. The news articles extracted from the database were those containing the direct quotations of the four key politicians during the nationwide confrontation following the President Moon’s designation of Professor Cho as the Minister of Justice of Korea. The visualization of the refined data was done through so-called ‘word cloud’ method and the quantitative indexing process, performed to verify the interpretations of the word clouds, was done by a statistical correlation analysis with the four politicians’ number of using shared vocabularies during their speeches and interviews. The Python commands, compiled and packaged by the present researchers, can be readily used for future studies and have flexibility sufficient to deal with any changes in the data source. Moreover, the package can be applied to study other figures than politicians and be tailored for specific purposes of the studies by controlling the contents of the ‘stopword’ and the ‘user-appended’ dictionaries. 대중을 설득하여 권력을 얻는 것이 정치의 목표라면, 말(言)은 그 목표를 달성하기위한 가장 강력한 수단이다. 본 연구는 정치인의 말을 연구하는 데 필요한 원천자료의 출처, 그 자료를 연구에 사용할 수 있는 형태로 정제하는 데 필요한 후속 절차, 정제된 자료에서 도출된 결과를 시각화하고 지표화하는 방법, 그리고 그것을 해석하여 함의를 끌어내는 과정을 최근 가장 관심이 집중되었던 조국 교수의 장관지명/임명의 맥락에서 소개하고자 실시된 방법론적 제언이다. 한국언론재단의 ‘빅카인즈(bigkinds.or.kr)’의 인용문 검색 결과가 원천자료로 사용되었으며, 중복제거 작업과 자연어 처리, 그리고 불용어와 사용자추가 사전들의 투입을 거쳐 정제된 자료는 워드클라우드 방식으로 시각화되었다. 계량적 지표화는 4명의 정치인들이 공통적으로 사용한 단어들의 출현빈도를 따로 집계하여 상관분석을 실시하는 방법으로 진행되었으며, 워드 클라우드 해석의 타당성을 객관적 수치로 확인해주는 증거들을 추가할 수있었다. 본 연구자들이 제작한 파이썬 명령어들은 하나의 패키지로 구성되어 향후에있을 후속연구에 활용될 수 있으며, 원천자료에 구조적 변화가 있을 경우 그에 맞춰자유롭게 변경될 수 있는 유연성을 갖고 있다. 또한 이 패키지의 활용은 정치인들에만 국한되지 않을 것이며, 불용어 사전과 사용자추가 사전들의 교체를 통해 특정 연구목적에 부합되는 맞춤형 결과를 도출하는 것 역시 가능할 것이다.

Paper-Based Radial Flow Assay Integrated to Portable Isothermal Amplification Chip Platform for Colorimetric Detection of Target DNA

김태용,Kim Sanha,Jung Jae Hwan,우민아 한국바이오칩학회 2023 BioChip Journal Vol.17 No.2

A novel integrated detection system that introduces a paper-chip-based molecular detection strategy into a polydimethylsiloxane (PDMS) microchip and temperature control system was developed for on-site colorimetric detection of DNA. For the paper chip-based detection strategy, a padlock probe DNA (PLP)-mediated rolling circle amplification (RCA) reaction for signal amplification and a radial flow assay according to the Au-probe labeling strategy for visualization were optimized and applied for DNA detection. In the PDMS chip, the reactions for ligation of target-dependent PLP, RCA, and labeling were performed one-step under isothermal temperature in a single chamber, and one drop of the final reaction solution was loaded onto the paper chip to form a radial colorimetric signal. To create an optimal analysis environment, not only the optimization of molecular reactions for DNA detection but also the chamber shape of the PDMS chip and temperature control system were successfully verified. Our results indicate that a detection limit of 14.7 nM of DNA was achieved, and non-specified DNAs with a single-base mismatch at the target DNA were selectively discriminated. This integrated detection system can be applied not only for single nucleotide polymorphism identification, but also for pathogen gene detection. The adoption of inexpensive paper and PDMS chips allows the fabrication of cost-effective detection systems. Moreover, it is very suitable for operation in various resource-limited locations by adopting a highly portable and user-friendly detection method that minimizes the use of large and expensive equipment.

물류시스템에서 공급망 관리를 위한 push, pull 통제 전략의 비교

김태용,박재현,강경식 대한안전경영과학회 2005 대한안전경영과학회 학술대회논문집 Vol.2005 No.05

「해로」·「유로」의 한비자 법치사상 연구

김태용 한국철학사연구회 2019 한국 철학논집 Vol.0 No.63

이 글은 『한비자』의 「해로」와 「유로」를, 한비자의 발전적 역사관, 성악설, 법, 세, 술 등 법치사상의 관점에서 고찰한다. 「해로」와 「유로」에서 한비자는 노자와 마찬가지로 ‘도’가 만물의 존재와 본질의 근거라고 생각한다. 그리고 한비자는 노자의 ‘도’가 갖는 ‘유약’과 ‘주행’하는 성질에 기초하여 ‘도’의 가변성을 강조한다. 이는 시대에 따른 통치방식의 변화를 강조한 한비자 변법사상의 이론적 근거가 된다. 한비자는 재화의 원인이 인간의 ‘욕심냄’과 ‘만족을 모름’이라는 노자의 ‘인욕설’을 기초로, 인간이 다른 종에 비해 열등한 생존능력을 갖고 태어나기 때문에 필연적으로 생존을 위한 이기적 욕망을 갖게 된다고 생각한다. 그러나 그는 사회혼란을 방지하기 위해, 군주가 외재수단으로 그들의 욕망을 억제해야 한다고 주장한다. 이는 성악설에 기초를 둔 상벌 중심의 한비자 법치사상의 이론적 근거가 된다. 한비자는 노자가 말하는 ‘도’의 편재성에 기초하여 만사만물에 서로 다르고 상호불가침한 ‘리’(이치, 규율)가 있음을 주장한다. 그리고 그는 ‘리’의 준수 여부가 일의 성패를 결정하고, 위법행위도 ‘리’를 따르지 않는 것에서 기인한다고 생각한다. 이는 자연과 인류의 ‘리’에 기초하여 ‘법’을 제정해야 한다는 한비자 입법원칙의 이론적 근거가 된다. 한비자는 노자가 강조한 예와 충신의 상대성에 기초하여, 음과 양이 서로 소장하고 지위를 바꾸는 것처럼 상반된 두 사물은 동시에 세력이 왕성할 수 없다는 것을 강조한다. 그는 이를 기초로 군주의 지위와 권력을 신하에게 양도할 수도 없고 그들과 나누어 가질 수도 없다는 것을 주장한다. 한비자는 최고의 군주는 노자가 말한 ‘도’를 깨달은 사람이라고 생각한다. 그는 ‘도’를 깨달은 자가 허정무위하는 것처럼, 최고의 군주도 허정무위의 방법으로 국가를 다스려야 한다고 말한다. 「해로」와 「유로」가 한비자의 법치사상체계를 완전하게 구현하고 있다고 말할 수는 없다. 그러나 「해로」와 「유로」에서 한비자는 자신의 법치사상의 단면을 보여주고 있고, 동시에 자신의 법치사상에 이론적 근거를 제시하고 있다.

Pseudomonas fluorescens에 대한 furfural의 독성효과에 관하여

김태용,하영칠,홍순우 한국미생물학회 1983 미생물학회지 Vol.21 No.3

Furfural을 유일한 탄소원으로 이용하지 뭇하는 것으로 알려졌던 Pseudomonas jlµorescens가 호조건하에서 저농도의 furfural은 이용가능함을 밝혔다. 이 균주가 고농도의 furfural은 잘 이용하지 못하는 것은 furfural이 균주에 대해 다음과 같은 독성효과를 나타내기 때문이다. 1. 0.01% 정도의 furfural에 의해서 잠재기가 연장되었고 특히 생장초기의 균체에 더 큰 억제효과가 나타나 잠재기의 연장과 동시에 균체수율도 감소하였다. 2. 0.1% 이상의 furfural은 치사효과를 나타냈으며 대사활성도가 클수록 치사율이 높았고 치사율에 차이가 나타나 생장초기의 균체가 더 큰 치사율을 나타냈다. 3. Furfural이 호흡률에 대해서는 별다른 영향을 나타내지 않았다. Pseudomonas fluorescens, which had been known to be unable to degrade furfural, could utilize 0.03% of furfural as a sole carbon source in a culture with forced aeration. Lag period of this strain was lengthened by low concentration of furfural and growth yield reduced. High concentration of furfural over 0.1% showed killing effect on this strain. Cells of higher metabolic activity and of earlier growth stage were affected more seriously. The fact that even 0.05% of furfural showed no inhibition on respiration of this strain was confirmed with data on respiration rate in Warburg manometr. From these results, it was suggested that furfural show no inhibitory effect on external respination activities of P.fluorescens.