EDP내부통제평가를 위한 전문가시스템의 구축

오원균,김광혁 순천대학교 지역개발연구소 1998 地域開發硏究 Vol.9 No.-

Expert system has been one of the important subjects in accounting information systems research for recent years. There are two considerable reasons in this change. First, the current study should be considered within entire stream to provide a better understanding of its contribution. Second, a discussion of the overall area will provide insights that can be applied to future decision aids derived from new technologies. In this streams, this study constructs an Expert-System for EDP internal control evaluation. The ES was developed with the rule-based ES shell "1st Class". The rules were based on protocol analysis of EDP internal control evaluation provided by an expert having over 10 years of experience in EDP internal control auditing.

非製造原價 會計方法에 관한 考察

吳元均 順天大學校 1996 論文集 人文社會科學篇 Vol.15 No.-

This paper emphasized the importance of nonmanufacturing cost accounting and tried to combine cost accounting method with nonmanufacturing cost analysis. The first stage in nonmanufacturing cost analysis is to measure or estimate the costs of individual functions. Measuring segmental performance is the most important managerial use of nonmanufacturing cost analysis. Whether a full cost approach, contribution margin approach, or attributable cost approach is used, the purpose of the analysis is to evaluate the person responsible for the segment performance, as well as to judge the contribution of segment to the business. Assigning costs to functions is to the first phase ; reassigning them to segments is second, this second phase consists of four stages ; (1)Identify the marketing segments to be studied. (2)Identify any functional costs traceable to individual segments. (3)Identify any other costs of responsive function that are attributable to individual segments. (4)Identify any costs of programmed functions that are attributable to individual segments.

原價-操業度-利益分析에 關한 硏究

吳元均 順天大學校 1985 論文集 人文社會科學篇 Vol.4 No.-

Cost-Volume-Profit analysis is concerned with the optimal level and mix of output to be produced with available resources, namely, the firm's short-run put decisions. That is, C-V-P analysis was frequently used by management as a basis for choosing among alternatives such decision as the sales volume required to attain a given level of profit and the most profitable combination of products to produce and sell. But all tranditional C-V-P models were deterministic, assuming demand and cost structures to be known with certainty. Certainty models probably represent the exterm level of simplication, since they assume that future values of decision relevant variables are perfectly predictable. This fact limits its usefulnee,just the because it fails to reflect the uncertainty features of firm's operation. During the past 20 years accountants have attemped to resolve this problem by use of stochastic analysis. The way of considering risk or uncertainly features, the atatistical probibity concept is widly used. In conclusion, in the application of statisticlal models the limitations accompanied by assumptions of model itself should be fully recognized so that decisions through C.V.P analysis may not be misled. So, the economic study of acquiring additional information is recommended for the complement of C-V-P analysis under uncertainty.

農家의 借入金 償還實態分析 : 特히 全南地域을 中心으로 With an Emphasis on Chonnam Province

吳元均,李基雄,李建烈 순천대학교 사회과학연구소 1990 社會科學硏究 Vol.3 No.-

These days the existence of farm-debt has been seriously recognized as insolvency of indivudual farm household or crisis of farm house economy in Korea. Accordingly they say that farm-debt reduction measures must be broadly executed, it must be wirtten off in full, the scale of agricultural credit has to be enlarged, or interest rate should be lowered according to their counter-measures as well as theoretical background to fundamental solutions of farm-debt problem have their limit. Therefore farm-credit should be perceived not as burden that leads individual farmhous hold to destruction but genertive power that can repay principal and interest and give farms profit. And if capital is indispensable condition in all industries to pursue normal growth and development as a industry under capitalistic economic strusture, fund support to individual farm house and the whole field of agriculture must be broadly and continuously maintain. Consequently farm -debt problem in Korea lies in not its amount but lack or difference of its understanding. Accordingly we intented to measure repayment capacity of individual farm house by using various indicators. Secondly we analyzed what degree their repayment performance capacity is. Thirdly we did what financial resources it repays. The major results of this study could be summarized as follows; 1. Repayment performance capacity by long-term indicator that is leverage ratio was turned out 10.7% stretching over all farmhouses. This means that repayment capacity of Korean farm-house is satisfactory compared with the standard level of general enterprises 100% and American by intermediate indicator was 1492.8%. This ratio is much higher than standard level 200%. This result is exernally very stable and satisfactory. There are two reasons here. the one is the case that intermediate debt is less than intermediate asset while the other that intermediate asset is much more than intermediate debt, but Korean case comes within the purview of the former. By short-term indicator such as current ratio and quick ratio, current ratio was 101.4%(standard level 200%), quick ratio was 44.%(standard level 100%). Ratios of these two indicators were very un-satisfactory and low level. 2. Amount of repayment requirement to amount of average outstanding debt per farm during the survey year was 2,498 thousand Won and proportion was 73.8%, rate of repayment performance to repayment requirement was 58.6%. The component ratio of financial resources for repayment was 58.3% by sale of farm products, 18.3% by borrowing for old debt, 54% non-farm income, 3.7% by rimittance and sale of asset.

Diacylglycerol Acyltransferase-Inhibitory Compounds from Erythrina senegalensis

오원균,이철호,서지희,정미연,Long Cui,Tanee Fomum,강종석 대한약학회 2009 Archives of Pharmacal Research Vol.32 No.2

情報化社會와 監査커뮤니케이션에 關한 一般論的 考察

吳元均,宋泰成 순천대학 중소기업경영연구소 1991 기업경영연구 Vol.- No.2

The purpose of this paper is to examine of improving method of audit communication by general consideration in the current in to rmation society. The results suggest that communication gap occur between the intormation users and the information senders because the information senders because the senders can't follow the into rmation users needs. In order to make narrow the gap, this paper implies that commonality of experience should be en larged by he two parties and users' education should be enforced by accounting profession. Messages (audit reports) should be written from the stand point of sophisicated intornation users for the purpose of improving communication. And enlarged, flexible message format may be effective in current in formation society.

전도성 다이아몬드 전극을 이용한 오존발생기의 성능향상에 관한 연구

오원균,( Yasuaki Einaga ),( Akira Fujishima ),박수길 한국공업화학회 2001 한국공업화학회 연구논문 초록집 Vol.2001 No.-

최근 들어 수처리 및 펄프, 식품, 반도체 산업 및 의료산업에서 강력한 산화력을 가진 오존의 이용이 증가하고 있는 추세이다. 본 연구에서는 오존을 발생시킴에 있어서, 전기화학적인 방법을 이용한 전기분해식 오존발생기에 대하여 연구하였다. 오존발생기에서 가장 중요한 부분이라고 할 수 있는 Anode를 기존의 전극보다 내구성이 탁월한 전도성 다이아몬드로 대치하여 연구를 진행하였다. 특히 황산전해질만을 사용하였던 기존의 방법에서 벗어나 오존의 발생을 촉진시킬 수 있는 여러 화합물이 첨가된 전해질을 제조하여 실험을 진행하였으며, 전극의 내구성 평가를 위한 장시간 실험에서도 오존의 발생량이 거의 일정한 것을 관찰하였다. 반응 후에 전극표면의 SEM 측정을 통해 표면이 PbO₂전극과는 달리 크게 변하지 않음을 관찰할 수 있었고, 오존의 발생량은 약 9000ppm으로 매우 높은 농도의 오존가스를 발생시킬 수 있었다.

인문계 고등학교 직업반 실기지도의 능률 향상을 위한 분석적 연구 (1978 . 2) - 공업교육중 기계공업교육을 중심으로 -

오원균 대한공업교육학회 1988 대한공업교육학회지 Vol.13 No.2

이 연구는 인문계 고등학교 직업반 교육 중에서 기계공업교육 실기학습지도의 실제적 운영 및 실태를 파악하고 인문계 고등학교 직업반 교육과정상 시간배당 기준에 명시된 단위수를 분석고찰하여 효율적인 직업반 실기지도 방안을 모색해 본 것이다. 공업경제의 발달로 기능공의 공급을 충족하기 위해서도 효율적인 직업반 실기지도가 꼭 필요하다고 보았다. 인문계 고등학교 직업반의 자격을 갖춘 교사는 거의 없고 실습시간도 대단히 부족하므로 실업계 고등학교에 준하게 늘이는 것이 요망되었다. 직업반원의 구성도 대부분 성적이나 지능지수가 보통 이하가 많아 직업반원 선택에서 적성문제 가정, 경제 사정 문제, 성적 문제 등을 고려하여 모집할 필요성이 요청되었다. 시설면에서도 최저로 기능사 시험에 대비할 수 있는 시설의 확보가 되어야만 하였다. 현재의 교육과정에서 합리적이면서 효율적으로 직업반 운영을 위하여 세부적 계획을 세우며 실시할 수 있는 직업반 실기 지도 교사의 자질 향상 방안이 특히 요망되었다.

순천대학교 인문사회과학대학 학부제 도입 및 특성화 방안 연구

오원균,박철우 순천대학교 1996 大學發展硏究論文集 Vol.2 No.-

This paper examines the propriety of adopting the faculty systems within the college of humanities and social sciences at Sunchon National University. It also proposes the strategies for the development of the college. Several empiracal evidences were gathered and examined from the other universities which had been running the faculty systems. The prospects of the 21st century´s Kwangyang Bay and the ideas for the college development were reflected in this paper. The results of this paper are summarized as follows ; ㆍBecause of the changes in the educational environment, there are so many kinds of threat which impair current status of Sunchon National University. ㆍAmong other factors which affect the development of college, the most important factors is the constituents´ attitude of mind toward college development. ㆍThere is no need of faculty systems to integrate the departments within the college. Because each department has its´ own characteristic, and it is difficult to find the similarities between departments in terms of curriculum. ㆍThe specialization strategies to support a specific department is not desirable. Because of short history relatively, there isn´t any department which has its´own competitive power. Instead of those strategies, each department should be treated equally until it begins to have its´ own competitive power. ㆍTo enhance a balanced development in the area of humanities, the college should have the departments such as Korean language and literature, English language and literature. ㆍIn order to ensure the high-quality education, the coollege should have several supporting systems that every student will finish with a good command of English and adaptability to field work.

3차원 직선핀의 과도응답 및 성능

오원균,조진호,서정일,조종철 대한기계학회 1989 대한기계학회논문집 Vol.13 No.4

본 연구에서는 대류열전달계수값들이 모두 서로 다르게 주어지는 직선핀 에서의 3차원 과도열전도문제를 변수분리법과 Laplace 변환법을 사용하여 해석함 으로써 핀내부에서의 과도온도분포 및 핀베이스를 통한 과도열유동량에 대한 정확 해를 구하고 직선핀의 과도응답특성에 미치는 관련 매개변수들의 효과와 정상 상태 조건하에서 각종 기하학적 및 열적 매개변수들이 핀성능에 미치는 영향을 조사하였다. The transient response of a three-dimensional straight fin of constant cross sectional area and perimeter with unequal top, bottom, left, right and tip surface convection coefficients is analyzed using separation variables and Laplace transforms when the fin base is subjected to a step change in temperature. The three-dimensional effects of fin dimensions and unequal fin surface convection coefficients on the fin performance which is expressed in terms of the heat flowrates through the fin base are investigated, and errors in one-dimensions and unequal fin surface coefficients. Typical results are represented in tabular and graphical forms.