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일정 열속으로 하부면이 가열되는 수평 유체층에서 열적 불안정성 해석
이종대,최창균,신치범 한국화학공학회 1988 Korean Chemical Engineering Research(HWAHAK KONGHA Vol.26 No.3
초기에 정지되어 있는 수평 유체층의 하부면을 일정한 열속으로 가열할 때 자연대류의 유발시점을, 전파이론을 근거로, 해석하였다. Deep-pool계에 대하여 기본온도분포를 적분방법에 의하여 모사하고 새로운 안정성 방정식을 유도하였다. Prandtl수가 매우 큰 경우, 임계조건들을 구하여 아래와 같은 상관식을 얻었다. τ_c = 4.57 Ra^½ 이는 기존실험치들과 Ra>10⁴인 범위에서 잘 일치함을 보여 주었다. 또한 발생되는 자연대류는 4τ_c에 감지될 정도로 증폭되는 것으로 나타났다. When an initially quiescent, horizontal fluid layer is heated uniformly from below, the critical time of the onset of natural convection is analysed by employing the propagation theory. For deep-pool systems the basic temperature profile is approximated by using the integral method and a new stability equation is generated. The critical conditions are found to have following relation: τ_c = 4.57 Ra^(-½) for Pr →∞ This relation agrees well with experimental data in the range of Ra >10⁴. Also, it is seen that the initiated convection is amplified to observable magnitude at the time 4 τ_c.
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이종대 전남대학교기업경영연구소 1991 經營情報 Vol.2 No.1
이상에서 살펴 본 바와 같이 우리나라 수출은 연평균 30%이상 증가하여 고도성장의 견인차역할을 담당하여 왔다. 그러나 ‘89년 이후 수출부진의 지속으로 지난해에는 무역수지가 다시 적자로 반전되었으며, 이러한 추세는 당분간 계속될 것으로 예상된다. 수출의존도가 30%를 웃도는 우리 경제에서 수출부진의 지속은 국제수지의 구괄적인 적자화 이외에도 성장둔화, 제조업발전 저해, 고용의 약화 등은 물론 증시침체, 북방교역추진의 어려움 등 국민경제전반에 걸쳐 나쁜 영향을 미치게 된다.
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李鍾大 세종대학교 1982 세종대학 논문집 Vol.9 No.-
Human Resource Accounting (HRA) is defined as “the process of identifying and measuring data about human resources and communicating this information to interested parties”. The purpose of HRA is essentially to improve the quality of financial decisions made both internally and externally concerning an organization. The study on HRA was originated from Rensis Likert, who had been former director of Institute for Social Research. During the early and mid 1960's shortly after the economists became interested in human capital, some accountants centering on R. Likert were concerned with the shortcomings of conventional financial controls and went on to suggest that the employee service resources be reported as an asset in external financial statements. Human Resources are assets. A resource can be classified as an asset when it has future service potential for more than one period. Accordingly the essential criterion for determining whether a particular resource should be capitalized or expensed depends upon its future service potential. Based on this criterion, it can be said that employee service resources which have potential to provide economic benefits to the firm for more than one period justifiably be treated as assets. Valuation of Human Resources The methods for measuring the value of human resources to organizations are classified into three categories in a broad sense as follows; 1.Cost Approach Human resources are valued on the basis of the amount invested in them for acquisition by at least one firm. This approach is easily recognizable by members of management and by accountants, and can be relatively objectively applied to the costs to be capitalized. Historical Cost, Replacement Cost and Opportunity Cost Methods belong to this category. 2.Value (Future Benefits) Approach Human resourcesare valued in terms of economic value which is defined as discounted present value of the expected future earnings attributable to them. Economic Value Method, Discounted Future Salaries Method and Goodwill Method stay within this category. 3.Behavioral Approach Behavioral approach has its origins in the work of Rensis Likert. It is based on the premise that behavioral variables such as motivation, group cohesion and morale determine the productive capacity of human resources and consequently their value to the firm. E.G. Flammboltz had made a great contribution in constructing behavioral valuation models on human resource in organization. He introduced the concept of individual value in valuation of human resources whereas R. Likert introduced the concept of group value. In addition to them, several authors including Wayne J. Morse and Pekin Ogan have also proposed procedures for developing explicit values for human resources within the firm. But they mostly focused on improving the valuation theories mentioned above. There is nothing in particular. HRA should be applied in making decisions, man-power planning and control as managerial tool in all firms. But it is unlikely that HRA will be recognized by the accounting profession as having legitimate value in external accounting reporting in near future. Therefore, empirical study is prerequisite in implementing HRA system for external users.
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