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.

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.

資本費用의 測定과 處理에 關한 硏究

吳元均 順天大學校 1983 論文集 人文社會科學篇 Vol.2 No.-

This paper attempts to indicate the problems of measurement and accounting for the cost of capital and to grope for a developmental course. The cost of capital is a critically important topic for three reasons. First, capital buddgeting decisions have a major impact on the firm and proper capital budgeting requires on estimate of the cost of capital. Second, financial structure can affect both the size and riskiness of the firm's earning stream and hence the value of the firm. A knowledge of the cost of capital and how it is influenced by financial leverage is useful in making capital structure decisions. Finally, a number of other decisions - including those related to leasing, to bond refunding and to working capital policy - require estimates of the cost of capital. In section Ⅱ, the notion of cost of capital is summerized and the role is depicted. Section Ⅲ first considers the cost of the individual components of the capital structure-equity, internal reserves, prefered stock and debt. Because investors perceive different classes of securities as having different degrees of risk, there are variations in cost of the different tipes of securities. Second, it establishes that the cost of capital, calculated as a weighted averages, is the rate of return which must be earned so that the value of the firm and the market price of its common stook does not decline and it brings the individual component costs together to form a weighed cost of capital. Third, it illustrates the problems of the measuring cost of capital. Section Ⅳ deal with the problems of accounting for the cost of capital, exisiting provisions and Anthony's proposal. In conventional financial accounting, interest, which refers only to the cost of using debt capital, is accounted for as a period cost, and no charge is recognized for the use of equity capital. Under Anthony's proposal, interest refers to both the cost of debt and the cost of equity is accounted for as others costs. As a conclusion, present accounting for the cost of capital has many problems and some limitations also may be associated with Anthony's proposal. In that sence, this paper stresses the need of deep study which is studied the view point of financial management and managerial accounting

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.

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.

순천지역경제에 있어서 순천대학교의 역할에 관한 조사연구

오원균 순천대학교 1992 大學發展硏究論文集 Vol.1 No.-

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.

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.

年金原價의 理論的構造와 公市에 關한 硏究

吳元均 順天大學校 1986 論文集 人文社會科學篇 Vol.5 No.-

Pension plans are long-ferm obligaations to pay employees a determinable future amount during the years of their retirements. Generally, financial statement users who are interested in a firm's future prospects may use information provided by financial reporting to assess the recent decades, the substantial groth of these plans, both in numbers of employees covered and in amounts of retirement benefits, has inereased the significance of pension cost in relation to the financial position and the results of operations of many companies. Pension Accounting represents, however, one of the least appreciated and most misunderstood in financial accounting. In order to increase the comparability and usefulness of financial statements, retirement benefit accounting information should be disclosed more than current disclosure requirements in business accounting standards. This paper reviews these fields and attempts to integrate them to provide a consistent set of theoretical and operational accounting methods based upon a complete Theoretical framework. Finally, future research may give insight relating to the theoretical framework. theoretical accounting measurement method and the operational accounting method suggested in this paper.

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