群山地域의 産業開發에 관한 硏究 : 外貨換算會計에 관한 實態分析 An Analytical Study on the Accounting for Foreign Currencies

崔圭相 군산대학교 산업개발연구소 1986 産業開發硏究 Vol.5 No.-

AT-cut 수정 진동자의 압전공명 신호의 DC-전기장 변화 특성

최규상 순천대학교 기초과학연구소 1995 基礎科學硏究誌 Vol.6 No.-

압전 소자로 광범위하게 사용되고 있는 AT-cut 수정 진동자를 상온에서부터 상전이 온도 이상까지 가열한 뒤 다시 냉각시켜서 전기적 쌍정을 형성시켰다. 유도적 펄스 공명법으로 신호를 검출할 때에는 시료의 전극과 분광기 사이에 직접적인 접촉이 필요하지 않기 때문에 공명신호를 검출하는 동시에 시료의 전극 양단에 DC 전기장을 가해줄 수 있는 장점이 있다. 이를 이용하여 온도를 변화시키면서 시료에 DC 전기장을 가하여 공명신호의 변화를 관찰하였다. 시료에 전기적 쌍정이 형성되면 공명주파수가 증가하고, 감쇠시간상수가 매우 감소하게 된다. 상전이 온도 근처의 온도에서 장시간 강한 DC-전기장을 가하면서 poling을 하여, 공명주파수와 감쇠시간상수가 원래의 값으로 환원함을 관찰함으로써 전기적 쌍정을 제거하는 효과를 확인할 수 있었다. The electrical twinning of commonly used At-cut quartz resonators has been made by heating from room temperatue to above critical temperature and cooling down to room temperature again. Since inductive pulse method doesn't need to contact samples with spectrometer, it has the advantage of applying the DC-field on the sample simultaneously in detecting the piezoelectric resonance signals. Using this fact the piezoelectic resonance signals are detected by applying DC-field varying the temperature. In case of quartz which is electrically twinned, the resonance frequency is increased and the decay time constant becomes very small. By poling applying strong DC-field at temperature just below Tc, we could remove some of the electrical twinning, which was observed via the reduction of resonace frequency and decay time constant to the original values.

TINA 기반 원격교육 서비스를 위한 사용자 단말 객체의 설계 및 구현 ( The Design and Implementation of Terminal Objects of the TINA-based Distance Learning System )

최규상,이청원,진성일 한국통신학회 1997 통신소프트웨어 학술대회 Vol.2 No.1

개방형 정보통신망 구조규격에 따른 가상대학 서비스 시스템 사용자 단말측 객체의 설계 및 구현 ( The Design and Implementation of the UAP at the Virtual University Service System Based on TINA )

최규상,김동희,신영석,진성일 한국통신학회 1997 통신소프트웨어 학술대회 Vol.1 No.1

聯結財務諸表의 作成과 問題点 : 聯結의 判定基準을 中心으로

崔圭相 군산대학교 1979 論文集 Vol.1 No.1

As the phenomenon, lining up or grouping of enterprises is realized, the reserch on a consolidated financial statement connecting a financial statement is made activealy to offer accounting informations exactly to the interested party. According to this claim of the times. I am going to try to make a study of this filed. As the phenomenon of grouping enterprises is brought about, a consolidated financial statement must be studied accounting to the demand that the interested party of an business entity must be able to judge the contents of management exactly by accounting informations measured by a systematic method with credit and truth. Of course, this opinion is placed in the situation of business protection or the completion of social responsibility of an enterprise. And in drawing up a consolidated financial statement, is the limits of consolidation reasonable with exceeding 50 percent? What subsdiary company should by excluded in consolidation? How should the public anouncement be made if there is a subsidiary company excluded from consolidation? In case the closing day of a subsidiary company is not accord with that of consoldated company, how should it be settled? Like above mentions, there are many problems faced us now. It is hopeful that we make a study of this filed sincerely and continuously. And so this thesis is based on solving these problems and I put my heart into it. But I am going to deal with consolidated category area in this study.

充當金 設定에 關한 硏究 : 實務的測面에서

崔圭相 군산대학교 1980 論文集 Vol.1 No.-

According to the enlargement of the size of business and diversification of managemetal forms owing to the development of the economic society, rationalization of management is much required. For the realization of rationalization of rationalizalion of management, establishment of a real accounting system which can be adapted to the real society is required.With this, our country has had much change and development in theories and practical affairs on accounts of business in the 70's. Moderate expression about assets of sitiuation of business and outcome of management at a definite time is very important not only to financial accounting but also to managerial accounting. For transmission of accurate accounting imformation to interest groups, proper practical affairs of accounting must be accomplished and title of accounting may be regarded as elemental unit of practical affairs of accounting. At such a point I would like to arrange with synthesis and study various problems on setting allowance. Allowance is a kind of arrangement-account which indicate reservation to assets of uncertain form a specific sum of money that, not to be paid for a spectfic purpose, is based on a definite standard as a preperation that may be a burden in pertinent year for a certain purpose. Conditions that can be an account are like following.First, a cause of expense should happen in pertinent year and a need that it be calculated as an expense in pertinent year should be acknowledged for a proper imformation of profit and loss.Second, it should not be paied in a pertinent year.Third expense will surely be expected in pertinent year. Valuation reserve means a allowance account having some qualities of valuation and allowance for depricition and allowance for bad debt are representive account and it is also be maid as cancelling account or balance account. Because it is impossible that a certain sum of money is directly subtracted from a certain account, it is a peculiar account of an art of calculation that is setting up with contrast arid with indirect subtraction form from a certain account, so.on a balance street, it shall be expressed as a form of indirect subtraction from a assets account. Liability reserve is, to have a surely expense, being the cause of happening in calculation year, an accumulation as preperation on unpaied case. In the future the happening of definite expenditure is surely expected and the cause of expenditure is already existed in a pertinent year and the sum of money of expenditure can be rationally calculated.We can appropriate as liability reserve the sum of money of expenditure that is burdened on profit and loss in that year after above lines are sufficiently satisfied .Allowance for repairs, reserve for retirement allowance are representative. Special allowance is with price fluctuation reserve and reserve for insurance, desired event being happened, the property is decreased as much or debts being happened, supplemented for the money for preperation.When it is not happened, this account moved into splus.That is to say, this account has the middle obsecure quality between surplus and liability. Reflected on policy of taxation business a series of measure like tee obtaining of foreigncurrency, reclamation of overseas markets, advancement of export, reserve of reclamation of overseas markets that is reconized as a loss are special allowance.

主要諸國의 外貨換算會計에 관한 比較 硏究

崔圭相 圓光大學校大學院 1985 學位論叢 Vol.14-3 No.-

In accordance with the internationalization of enterprise management a new research problem of accounting for foreign currencies has been brought about in the field of accounting to measure and communicate the economic phenomena concerning the enterprise activity. This study aims at finding out a direction to proper accounting for foreign currencies necessary to our situation through comparing and analyzing the translation system of accounting for foreign currencies in the main countries and examining their characteristics and Korean accounting standards. This is based on the reserch bulletin, statements, exposure drafts, reporting, opinions, memorandum, and the other main documents issued in the International Accouting Standard Committee and the authorities concerned in the main countries. In Korea the continued promotion of economic rapid growth and industrial policy for international market resulted in the increase of national economic overseas dependancy and escalating internationalization of enterprise activity. Therefore, the theoretical readjustment on accounting for foreign currencies is necessarily asked for in order to measure and communicate the accounting information adaptable to this new accounting environments. The accounting for foreign currencies is a process to designate the title of accounts denominated and measured in foreign currencies in domestic currencies using the exchange rate. This currency translation can be divided into the translation of foreign currency transactions and of foreign currency financial statements according to the translation demands. The translation of foreign currency transactions is to sum up the assets and liabilities denomiated into Korean Won using the fair exchange rate on the financial statements designated in domestic currency. And the translation of foreign currency financial statement is to count the financial statement of foreign entity by foreign currency translated into reporting currency on the consolidated financial statement of reporting enterprise. As for the accounting for foreign currencies of America, "Foreign Exchange Losses" was officially proclaimed in the Bulletin of the Amenican Institute of Accountants, No. 92 for the first time in 1931 and recommended the current- non- current method. And then "Foreign Operation and Foreign Exchange" of ARB, No. 43 in 1953 and "Reporting Foreign Operation" by S. R. Hepworth in Michigan University suggested the monetary-non-monetary method. In 1972 Leonard Lorenson recommended the temporal method in ARS No. 12, which had been applied in FASB statement No.8 proclaimed in 1975 and kept as the standard of accounting for foreign currency until 1981 in America Finally the alternative FASB statement No. 52 in 1981 to No.8. prepared for supplement, translated using the current rate method. In Japan the generally accepted accounting principles of accounting standards of foreign currency transaction was proclaimed in 1979. the characteristic of which was to choose and apply one among the various methods of translation. In England the Institute of Chartered Accountants in England and Wales established the Accounting Standard Committee and proclaimed the Exposure Drafts and kept it as a practice index. According to SSAP No. 20 in 1983 the temporal method and the currents rate were used together. IASC proclaimed Exposure Draft No. 11 and SSAP No. 21 in relation to accounting for foreign currency. Exposure Draft No. 11 recommended the temporal method and the currents rate at the same time to be applied at will but SSAP No. 21 only the current rate method. In Canada Australia. West Germany. Netherland and the other countries they regulate the translation method to be applied at will. but it is common that they lack the grounds of argument and system on accounting for foreign currency and have no legislative restriction for the observation of standards. In Korea domestic enterprise environment has been changed from 1970's in proportion to the developement of international relations. We, however, have not prepared any appropriate standards to meet such a situation. Accordingly the systematic and effective standards should be arranged. In conclusion. the field of accounting for foreign currencies should be separated into the translation of foreign currency transactions and the translation of foreign currency financial statement respectively in regulating the standards, and it is reasonable the temporal method as well as the current rate method should be applied together.

The Method Effects of Negative Affectivity on the Association between Task Conflict and Relationship Conflict: Using Latent-Variable Models

최규상 한국자료분석학회 2012 Journal of the Korean Data Analysis Society Vol.14 No.1

This study investigated whether negative affectivity (NA) causes bias in self-report measures of task conflict and relationship conflict or whether NA has a real, non-artifactual association with task and relationship conflict. The method effects of NA were examined using latent-variable models, with data collected from 64 project teams comprising a total of 313 undergraduate students. The results of this study indicated that NA had biasing effects on the measurement models for both conflict types. However, the biasing effects of NA were minimal. That is, although NA was significantly related to both task conflict and relationship conflict, NA did not account for much of the variance shared by task conflict and relationship conflict.

The Effects of Emergent Leader on Team Cognitive Complexity and Team Performance

최규상 한국자료분석학회 2018 Journal of the Korean Data Analysis Society Vol.20 No.6

From a cognitive perspective, this study investigates the role of emergent leaders in developing team cognition and affecting team performance. With application of the cognitive complexity theory, this study hypothesizes that emergent leaders’ cognitive complexity will be positively associated with team cognitive complexity, and that team cognitive complexity will be positively associated with team performance. In addition, team cognitive complexity is hypothesized to mediate the effect of the cognitive complexity of emergent leaders on team performance. To test the research hypotheses, data were obtained from 100 teams comprising a total of 339 undergraduate students who participated in a business simulation game. The findings of this study suggests that the cognitive complexity of emergent leaders is a significant predictor of team cognitive complexity, and that team cognitive complexity is positively related to team performance. Moreover, team cognitive complexity significantly mediates the effect of emergent leaders’ cognitive complexity and team performance.

비선형광학적 이차조화파발생을 이용한 8CB 액정 단층의 표면분포 조사

최규상 순천대학교 기초과학연구소 1998 基礎科學硏究誌 Vol.9 No.-

Optical second harmonic generation (SHG) or sum frequency generation (SFG) is a powerful and versatile technique for studying many kinds of surfaces and interfaces. This article introduces briefly the basic theory of SHG and shows how it can be applied to the determination of the orientation distribution function of the liquid crystal monolayer adsorbed on the polymer surface with great success.