교양회계 교과과정 개선에 관한 연구

임영관(Lim, Young-Kwan) 한국경영교육학회 2020 경영교육연구 Vol.35 No.1

[연구목적] 본 연구는 현행 교양회계 교과과정을 교양교육적 측면에서 재검토하고 심층적으로 분석하여 문제점을 발견하고 이를 개선할 수 있는 구체적인 교과과정을 제시하였다. 본 연구의 주요한 목적은 교양회계의 교양교육적 의미를 재검토하고 향후 4차 산업혁명의 흐름에 대학이 능동적으로 대응하기 위한 교양교육을 재정립하는 데 있다. [연구방법] 현행 교양회계 교육과정이 지니는 문제점을 분석하기 위하여 교양회계 교재를 무작위로 선정하고 교재의 구성과 세부 내용을 실용적 측면과 자유교양적 측면에서 검토하였다. 그리고 발견된 문제점을 개선하는 설계원리를 제시하였고, 이에 기초한 개선된 교양회계 교과과정을 설계하는 방향으로 연구를 수행하였다. [연구결과] 연구결과 개선된 교양회계 교과과정은 기존의 회계원리 교재 목차에서 탈피하여 회계핵심원리를 기초로 구성하였다. 그리고 핵심원리에 인성원리를 결합한 교과과정을 설계하였다. [연구의 시사점] 현행 교양회계 교과과정을 구체적으로 분석하여 문제점과 구체적인 개선방안을 시도하였다는데 연구의 시사점이 있다. 특히 기존의 교양회계의 교과 구성에서 과감하게 벗어나 회계핵심원리 중심으로 새롭게 설계한 점은 중요한 의의를 가지는 것으로 판단된다. [Purpose] This study has reviewed the current liberal arts accounting curriculum in terms of liberal arts education and suggested a specific curriculum that can improve the problems found. The main purpose of this study is to rediscover the meaning of liberal arts education in liberal arts accounting and to build a curriculum for the university to actively respond to the 4th industrial revolution. [Methodology] In order to analyze the problems of current liberal arts accounting curriculum, liberal arts accounting materials were randomly selected and the composition and details of the textbooks were examined in terms of useful arts and liberal arts. In addition, we reviewed the design principles that can improve the problems found and presented a new liberal arts accounting curriculum. [Findings] As a result, the curriculum of the liberal arts accounting improved from the contents of the existing accounting principles textbooks and composed based on the key accounting principles. The curriculum combines the principles of personality with the key principles. [Implications] This study is meaningful in that it analyzes the current liberal arts curriculum in detail and finds problems and tries to improve them. In particular, the redesign of the liberal arts accounting process centered on the core principles of accounting seems to have a important significance.

토양 내 복합유종에 의한 오염 해석 연구

임영관,김정민,김종렬,하종한,Lim, Young-Kwan,Kim, Jeong-Min,Kim, Jong-Ryeol,Ha, Jong-Han 한국지하수토양환경학회 2017 지하수토양환경 Vol.22 No.1

Over 30% of domestic soil contamination has occurred via petroleum products and complex oil. Moreover, contamination by complex oil is more intense than it is by a single petroleum product species. In this study, we analyzed sectional TPH (total petroleum hydrocarbon) pattern and sectional ratio of current domestically distributed petroleum products, such as kerosene, diesel, bunker C, and lubricant and complex oils, to determine pollution characteristics of the soil. In the TPH pattern, kerosene, which is a light distillate, had an early retention time, and lubricant oil, which is a heavy distillate, had a late retention time in the gas chromatogram. In addition, we obtained a complexly contaminated soil via diesel and lubricant oil from the Navy and inspected it for its ratio of complex oil species. The inspection results showed that this soil was contaminated with 85% diesel and 15% lubricant oil. The method developed in this study could be used to determine complex petroleum sources and ratios at sites with accidentally contaminated soil.

국내 유통 엔진오일 품질비교 연구

임영관 ( Young Kwan Lim ),정충섭 ( Choong Sub Jeong ),이정민 ( Joung Min Lee ),나병기 ( Byung Ki Na ) 한국공업화학회 2014 공업화학 Vol.25 No.6

Domestic vehicle companies have been selling genuine engine oils with higher price than that of the same grade of regular engine oils. In this study, our group investigated the properties of engine oils for 14 kinds of the genuine and equivalent regular engine oil (KS product) species under a fresh as well as used condition recovered after 10,000 km driving. From analytic results, genuine engine oils had similar physical properties to regular engine oils under the fresh condition. But recovered regular engine oils had better properties in lubricity, kinematic viscosity and acid number change than those of recovered genuine engine oils.

신재생에너지로서 바이오가스 현황

임영관 ( Young Kwan Lim ),이정민 ( Joung Min Lee ),정충섭 ( Choong Sub Jung ) 한국공업화학회 2012 공업화학 Vol.23 No.2

In these days, there has been increased focus on global warming and the exhaustion of resources recently caused by the heavy consumption of fossil resources. In order to resolve these problems, biomass is increasingly gaining international attention as a renewable energy source. Biogas derived from various biomass is environmental friendly alternative fuel for power generation, heating and vehicle fuel. Large amounts of sewage sludge, food waste and manure are generated from human activity, but these organic wastes contain high levels of organic matter and thus they are potential substrates for producing methane of biogas. The biogas contains 60% of highly concentrated methane, which is expected to be used effectively as energy. In this paper, we investigate the status of biogas in Korea as an alternative energy.

바이오디젤 구성분자와 유도세탄가 상관관계 연구

임영관(Young-Kwan Lim),박소라(So-Ra Park),김종렬(Jong-Ryeol Kim),임의순(EuiSoon Yim),정충섭(Choong-Sub Jung) 한국자동차공학회 2011 한국 자동차공학회논문집 Vol.19 No.3

Biodiesel produced from triglyceride which is main component of animal fats and vegetable oils by methanolysis was known for remarkable cetane number. In this study, the derived cetane number of 3 kinds of biodiesel came from vegetable oils such as soybean oil, palm oil, and perilla oil and 2 kind of biodiesel which were produced from beef tallow and pork lard were analyzed using IQT (Ignition quality tester). In IQT test result, the derived cetane number of palm- , beef tallow- and pork lard’s biodiesel were more excellent than other biodiesels. After analysis of biodiesel composed molecular by gas chromatography-mass and determination of the derived cetane number of pure biodiesel components using IQT, we have found that the low olefin contented and long alkyl chained biodiesel have excellent derived cetane number.

비상장기업에서의 특수관계자 거래가 발생액의 품질에 미치는 영향

임영관(Lim, Young-Kwan),김영철(Kim, Young-Chul),강정연(Kang, Jeong-Yeon) 글로벌경영학회 2015 글로벌경영학회지 Vol.12 No.3

This paper examines the effect of related party transactions(RPX, hereafter) on accrual quality(AQ, hereafter) in Korean private firms. This paper also investigates whether this effect differs across two groups of firms: Korean private firms versus Korean public firms. And this paper further studies this effect of RPX on AQ differs according to audit quality as capital market monitoring factor. The main findings of empirical analysis are as follows. First, AQ is negatively associated with RPX in Korean private firms. Namely, AQ decreases as RPX increases. Second, the relation between AQ and RPX is more negative in Korean private firms than in Korean public firms. Third, the relation between AQ and RPX differs according to audit quality. Namely, there exists the statistical positive interaction effect on the relation between AQ and RPX as audit quality increases.

가짜 고급휘발유 판정을 위한 성분 분석

임영관(Young-Kwan Lim),강병석(Byung-Seok Kang),이보오미(Bo-O-Mi Lee),박소휘(So-Hwi Park),박장민(Jang-Min Park),고영훈(Young-Hoon Go),김승태(Seung-Tae Kim),강대혁(Dea-Hyuk Kang) 한국트라이볼로지학회 2021 한국트라이볼로지학회지 (Tribol. Lubr.) Vol.37 No.6

Petroleum is the most consumed energy source in Korea with a usage rate of 38.7% among the available primary energy sources. The price of liquid petroleum products in Korea includes taxes such as transportation·environment·energy tax. Thus, illegal production and distribution of liquid petroleum is widespread because of its huge price difference from that of the normal product and its tax-free nature. Generally, the illegal petroleum product is produced by mixing liquid petroleum with other similar petroleum alternatives. The two kinds of gasoline, common gasoline and premium gasoline, are being distributed in Korea. The premium gasoline is often adulterated with cheaper common gasoline that lowers the octane number of gasoline. It is possible to distinguish them with their color difference, green and yellow for different grade gasoline. However, when small volume of common gasoline is added to premium gasoline, it is difficult to determine whether premium gasoline contained common grade or not. In this study, we inspect gasoline, which is illegally produced by mixing common gasoline to premium gasoline. When the ratio of mixing common gasoline is increased, premium gasoline shows decreasing absorbance at 600 nm and 650 nm under UV-Vis spectrometer. Moreover, the detected intensity (mV·s) of green dye in high performance liquid chromatography (HPLC) was decreased by common gasoline under 0.99 correlation value. The more the common gasoline is mixed, the more olefin and naphthene are detected by gas chromatography. In addition, trimethyl pentane as octane improver, paraffin and toluene are decreased by common gasoline mixing. The findings of this study suggests that illegal petroleum can be identified by analysis of components and simulated samples.

수분오염에 따른 경유의 연료적 특성

임영관(Young-Kwan Lim),원기요(Ki-Yoe Won),강병석(Byung-Seok Kang),박소휘(So-Hwi Park),박장민(Jang-Min Park),강대혁(Dea-Hyuk Kang) 한국트라이볼로지학회 2020 한국트라이볼로지학회지 (Tribol. Lubr.) Vol.36 No.6

It rains heavily, such as long rain and typhoons, during a typical rainy season in Korea. In this season, several fuel contamination accidents by water and vehicular problems caused by water contaminated fuel occur. Many research groups have studied the effects of water contaminated fuel on vehicles and environment. However the characteristics of water contaminated fuel have not been studied. In this study, we prepared diesel samples with a constant ratio of water (0~30 volume %) using an emulsifier. Then, we analyzed these diesel samples for their representative fuel properties. In the analytical results, diesel with 30% water showed an increase in fuel properties such as density (823→883 ㎏/㎥), kinematic viscosity (2.601→6.345 ㎟/s), flash point (47→56℃), pour point (-22→2℃), CFPP (cold filter plugging point) (-17→20℃) and copper corrosion number (1a→2a). The low temperature characteristics, such as low pour point and CFPP, blocks the fuel filter in the cold season. In addition, water contaminated diesel decreases lubricity (190→410 ㎛) under high frequency reciprocating rig (HFRR) and derived cetane number (54.81→34.25). The low lubricity of fuel causes vehicle problem such as pump and injector damage owing to severe friction. In addition, the low cetane diesel fuel increases exhaust gases such as NOx and particulate matters (PM) owing to incomplete combustion. This study can be used to identify the problems caused by water contamination to vehicle and fuel facilities.

폐윤활유 불법혼입 C중유 물성 분석

임영관(Young-Kwan Lim),이재민(Jae-Min Lee),김완식(Wan-Sik Kim),이정민(Jeong-Min Lee) 한국트라이볼로지학회 2018 한국트라이볼로지학회지 (Tribol. Lubr.) Vol.34 No.5

Bunker C is used in heavy-lift ships, furnaces, and boilers for generating heat, and power. Bunker C has only four regulations for quality standards and is rarely inspected in Korea. For these reasons, other oils such as used lubricant oil are commonly blended with Bunker C. This illegal mixture of fuel can damage the boilers, engines and affect the environment adversely. In this study, we investigate the fuel properties and perform atomic analysis of illegal Bunker C blended with used lube oil. The test results show that higher quantities of used lube oil in Bunker C have higher flash points, total acid numbers, copper corruption, solid contamination, and metal components. Further, increasing quantities of used lube oil in Bunker C cause lower viscosity, sulfur, and V content. However, adequate sample (approximately 1 L) is needed to evaluate presence of adulterants in Bunker C, we attempted the SIMDIST analysis. In the SIMDIST chromatogram, the used engine oils are detected for longer retention times than Bunker C owing to the high boiling point. We also quantitatively analyzed the lube oil content using SIMDIST.

경유 혼입에 의한 엔진오일 물성 변화

임영관(Young-Kwan Lim),이종은(Jong-Eun Lee),나용규(Yong-Gyu Na),김종렬(Jong-Ryeol Kim),하종한(Jong-Han Ha) 한국트라이볼로지학회 2017 한국트라이볼로지학회지 (Tribol. Lubr.) Vol.33 No.2

Engine oil is a substance used for the lubrication of internal combustion systems. However, in some case, defects in engine systems may contaminate engine oil with fuel. Contaminated engine oil can cause problems in the normal functioning of a vehicle. In this study, we investigate the functional properties of engine oil contaminated with diesel fuel. The test results indicate that the engine oil contaminated with diesel fuel has low flash point, pour point, density, kinematic viscosity and cold cranking simulator value. The contaminated engine oil which has low plash point can cause fire and explosion accident. Furthermore, a four ball test indicates that the contaminated engine oil increases wear scar to poor lubricity. Moreover, we investigate the GC pattern using SIMDIST (simulated distillation) for determination of diesel in engine oil. The SIMDIST analytic result, diesel was detected at earlier retention time than engine oil in chromatogram. Thus the SIMDIST method can define whether engine oil is contaminated by diesel fuel or not. We can use the SIMDIST method for the diagnosis of oil condition instead of analyzing other physical properties that require many analytic instruments, large volume of oil sample and long analysis time.