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      • KCI등재

        사립대학 외부회계감사 감리제도의 문제와 과제

        장규하,김병주 한국교육재정경제학회 2019 敎育財政 經濟硏究 Vol.28 No.2

        The external accounting supervision system of private universities refers to the supervision on audit certificates and annexes submitted by a certified public accountant or accounting firm that audited the appropriateness of university accounting and corporate accounting. The external accounting surveillance system for private universities, which was first implemented under relevant laws in 2014, has been problematic in that it has fewer target universities and vague selection criteria, that audit-oriented claims are made for most violations pointed out in the calling process, and that administrative sanctions are unclear. This study resulted in the following improvement tasks for the problems raised. First, the introduction of a public supervision system and specific legal basis are needed to pursue fairness in the supervision process. Second, it is necessary to enhance the professionalism of the inspected institutions through the expansion of education for the treasurer and the preparation of incentives for the auditor. Third, it is necessary to strengthen the criteria for administrative sanctions and to seek the effectiveness of the supervision results by announcing them. The conclusions based on suggestions on the task of private university supervision system are as follows. It is more desirable to provide immediate and ongoing consulting to prevent private institutions from deviating from the legal path, rather than auditing and supervision as prescriptions after the accounting process is completed. 사립대학 외부회계감사 감리제도는 학교회계와 법인회계의 적정성을 감사한 공인회계사 또는 회계법인이 제출한 감사증명서 및 부속서류에 대한 감리를 말한다. 2014년 관련 법령에 의거 처음 시행된 사립대학 감리제도는 대상 대학이 적고 선정기준이 모호하다는 점과 행정적 제재 조치가 불분명하는 점에서 문제가 제기되어 왔다. 이에 본 연구는 감리제도가 먼저 도입된 기업회계나 외국사례의 시사점을 살펴보고 회계감리 위탁기관인 한국사학진흥재단의 감리결과 자료를 검토하여 제기된 문제점에 대한 개선과제를 다음과 같이 4가지로 도출하였다. 첫째, 감리과정의 공정성 추구를 위해 공적감리제도 도입과 구체적 법령 마련이 필요하다. 둘째, 위반과 소명이 많다는 점에서 회계담당자 교육확대와 감사인에 대한 장려책 마련을 통한 피감기관의 전문성 제고가 필요하다. 셋째, 행정제재 기준을 강화하고 감리결과를 발표하는 등 감리결과의 실효성을 강구할 필요가 있다. 마지막으로 회계절차가 끝난 후 이를 감독하기 위한 사립대학 외부회계감사와 감리제도보다는 회계기간 동안 사학기관에 대한 상시 컨설팅을 제공하는 등의 적극적 정책마련이 우선되어야 할 것이다.

      • KCI등재

        대학 구조개혁 및 재정지원 정책에 대한 신문보도 분석

        장규하,김병주 한국교육행정학회 2017 敎育行政學硏究 Vol.35 No.5

        이 연구의 목적은 대학 구조개혁 및 재정지원 정책에 대해 언론은 어떠한 보도형태를 보이며, 보도태도는 어떠한 차이가 있는지를 분석하는 데 있다. 이를 위해 대학생수에 비례하여 권역별로 1~3개사씩 총 16개의 신문사를 선정하였다. 보수정부와 진보정부의 보도태도를 분석하기 위해 분석기간은 국민의 정부와 참여정부, 이명박 정부와 박근혜 정부 등 4개 정부로 정하고, 정책의제설정-정책결정-정책집행-정책평가의 4단계 과정으로 구분하였다. 본 연구의 주요 분석 결과와 결론은 다음과 같다. 첫째, 대학구조개혁에 관한 직접적인 의견기사보다는 간접광고나 내용기사가 주를 이루었다. 둘째, 중앙지와 지역언론간에 대학구조개혁 관련 보도의 비중에 있어서 차이를 보였다. 셋째, 정권과 정책에 따라 언론사의 보도형태와 보도태도가 다름을 확인할 수 있었다. 앞으로 대학 구조개혁 및 재정지원 정책에 있어 지역신문은 정책참여자이자 감시자로서의 역할을 강화해야 한다. The purpose of this study is to analyze what kind of reports the media has about the university reform and financial support policies and what the difference of the attitude of the report. For this purpose, total 16 newspapers were selected, ranging from 1 to 3 in each region in proportion to the number of university students. The articles were mainly searched using the bi-gram and morphological analysis functions at the Korea Press Foundation's site(www.bigkinds.or.kr). In order to analyze the attitude of the reports during the reigns of the conservative and progressive governments, the analysis period was selected by four governments: the government of the people, the participatory government, the Lee Myung Bak government and the Park Geun Hye government. In order to compare the number of reports by policy process, they were classified into 4 steps: policy setting, policy making, policy enforcement, and policy evaluation. The main results and conclusions of this study are as follows. First, there were many indirect advertisements and contents articles rather than direct opinions on university reforms. It is difficult to see the media playing a role as a policy participant in that it did not produce more news stories or opinional articles that could directly affect each university 's structural reform and financial support policy. Second, there was a difference in the proportion of reports related to the university restructuring between the central press and the local press. Third, there were many differences in the attitude and frequency of reports depending on government and policy.

      • Ion transmission probability through a quadrupole mass filter depending on initial ion condition and rod misalignment

        Kyu-Ha Jang(장규하),Sangyoon Bae,Young Uk Jeong,Ju Woo,Sung-won Kang,Nam-seok Lee 한국분석과학회 2021 학술대회논문집 Vol.2021 No.11

        A quadrupole mass filter consisting of four parallel rods spaced equidistantly is a principal component of recent mass spectrometers due to the simple schematic and high capability to resolve the mass-to-charge ratio of ionized atoms or other charged particles. In spite of its simple physical geometry and obvious operating principle, ions behavior in the device is very complex to analyze. But it is still necessary to examine the possible degree of deviation from perfect operating conditions in the practical point of view. In this conference, ions transmission probabilities through a quadrupole mass filter will be presented. The probability are calculated with computer simulation at various initial ion conditions such as ion position, ion injection angle, ion velocity distribution and quadrupole mechanical misalignment. These calculated results on tolerance of each parameter will be helpful to improve the performance of quadrupole mass spectrometers.

      • KCI등재

        Performance of an Indium-sealed S-band RF Photoelectron Gun for Time-resolved Electron Diffraction Experiments

        김현우,장규하,백인형,이기태,정영욱,남진희,채문식,김미혜,김영찬,왕기영,박선정,한장희,Nikolay A. Vinokurov 한국물리학회 2019 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.74 No.1

        We have developed a one-and-half -cell S-band radio-frequency (RF) photoelectron gun (pho- togun) fed by a coaxial coupler. The RF photogun is dedicated to ultrafast-electron-diraction experiments by generating electron bunches of 3-MeV energy and a-few-pC charge, which is not strict condition compared to those for X-ray free-electron lasers. Brazing of RF cavities is well- developed process for making RF guns or RF accelerators. Sometimes, however, a failure occurs in the brazing process, causing the entire electron gun or accelerating cavity to spoil. Axial-symmetric design of the RF photogun permits indium sealing for cavity cells, a photocathode plate, and a coupling RF part. We rstly report that the indium-sealed RF photogun successfully meets the required performance and long-term stability for ultrafast electron diraction experiments. We have stably operated the RF photogun for more than three years with the electron beam conditions of 3-MeV energy, up-to-10-pC charge, and a repetition rate of 50 Hz. The quantum eciency of the copper photocathode had improved from 106 to 105 depending on vacuum condition from 108 to 5 1010 Torr, respectively. Measured emittance and energy spread of the generated electron beam showed 0.3 mm-mrad and less than 0.25%, respectively, for a bunch charge of 2 pC, which agree well with those obtained by ASTRA simulation.

      • KCI등재후보

        질량 분석기의 원형 모델 개발

        이진근,이남석,강성원,김선태,장규하,이유,홍익선,최정림,민경욱,정종일,Jingeun Rhee,Nam-Seok Lee,Sung Won Kang,Seontae Kim,Kyu-Ha Jang,Yu Yi,Ik-Seon Hong,Cheong Rim Choi,Kyoung Wook Min,Jongil Jung 한국우주과학회 2023 우주기술과 응용 Vol.3 No.1

        The mass spectrometer, being an essential scientific instrument for uncovering the origin of the solar system and life, has been used since the early 1970s on board spacecraft to obtain information of neutral and ionized elements in the atmosphere and surface of the moon, planets, asteroids, and comets. According to the 4th Basic Plan for the Promotion of Space Development (2023-2027), Korea plans to conduct lunar landing in 2032 and Mars landing in 2045 as the core goals of the plan and focuses on developing the technologies required for unmanned robotic exploration missions. In this regard, it is crucial to develop the technology of a mass spectrometer, which is the most fundamental payload for space exploration for maximized scientific achievements, however never tried before in any domestic space missions. We describe in this paper the principle of a domestically developed quadrupole mass spectrometer, its prototype model, and the test results of its performance. We conclude this paper with intended future improvements.

      • KCI등재

        Simulation on a Photocathode-based Microtron Using a 3D PIC Code

        박선정,정영욱,박성희,장규하,Nikolay A. Vinokurov,김은산 한국물리학회 2015 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.66 No.3

        The Korea Atomic Energy Research Institute (KAERI) has used a microtron accelerator basedon a thermionic cathode for operating a compact terahertz (THz) FEL, where the electrons areemitted and accelerated automatically during the radio-frequency (RF) macro-pulse over thresholdpower for their emission. Usually a thermionic cathode is embedded inside the microtron cavity forelectron-beam emission, and at the same time acceleration is due to the input RF source. In thiscase, the accelerator scheme is simple, but just a fraction of the emitted electrons are accelerated,and the electron bunch length is uncontrollable due to the RF phase condition for acceleration. In this paper, a photocathode-based microtron which is able to produce high peak (∼100 A) andultrashort (∼1 ps) electron bunch is studied to adapt it for an electron injector of a THz generator. Especially, we analyzed the electron beam dynamics along the accelerating trajectory with a 3DPIC-code to find the optimized RF phase and laser input time.

      • KCI등재후보

        우주탐사용 질량분석기들의 과학적 성과와 기술 동향

        홍익선,이유,이진근,이남석,강성원,김선태,장규하,최정림,민경욱,정종일,Ik-Seon Hong,Yu Yi,Jingeun Rhee,Nam-Seok Lee,Sung Won Kang,Seontae Kim,Kyu-Ha Jang,Cheong Rim Choi,Kyoung Wook Min,Jongil Jung 한국우주과학회 2023 우주기술과 응용 Vol.3 No.1

        우리나라의 첫 달 탐사선 다누리호가 달 궤도에 진입을 성공하면서 이후 화성 탐사와 같은 우리나라의 새로운 우주탐사 계획을 기대할 수 있게 되었다. 우리나라의 우주탐사 탑재체는 한정적인 분야에서만 개발되어 새로운 우주탐사 탑재체를 개발할 필요성이 있다. 국외에서는 우주탐사에 거의 기본적으로 탑재되는 장비로 질량분석기가 있으며, 탐사 대상의 대기와 휘발성 물질 관측과 더불어 유기물 분석을 통한 생명체 탐사까지 아우르는 매우 유용한 탑재체이다. 하지만 우리나라에선 우주탐사용으로 질량분석기 탑재체를 개발한 전적이 없으므로 앞으로의 우주탐사를 대비해 기술을 확보해야 할 필요가 있다. 그에 앞서 국외의 우주탐사용 질량분석기 탑재체의 과학적 성과를 살펴보고 동향을 파악해본다.

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