體育系列 學生들의 特性에 關한 調査硏究 : 體育系列 他系列 中心으로

李면榮 德成女子大學校 1988 德成女大論文集 Vol.17 No.-

해법의 가지가지 : RC 저역 여파기를 예들어

이면영 대한전기학회 1963 전기의 세계 Vol.11 No.-

저항과 용량을 접속한 사단자망(Two-terminal pair netowrk)을 RC 저역노파기(Low-pass filter)라고 통칭하지만 그 응용면에 따라 여러가지로 사용할 것이다. 예컨데 잡음위(Noise level)의 감소를 목적으로 증폭기단간에 압입하는 경우도 있을 것이고, 또 자동제어장치로서 누상보상요소(lag compensation network)로 사용할 수도 있을 것이다. 요컨대 여기서는 그 사용면을 따지는 것보다도 가령 입력신호(Input signal) x(t)가 일정한 진폭을 가진 계단함수(Step function), i.e.x(t)=Eu(t)를 이 노파기에 인가할 때 출력신호(Output signal) y(t)의 결과를 따져보자는 것이다. 물론 이용면의 요구여부에 따라 또 해석자의 지식척도에 따라 여러갈레의 해법이 나올 것이다. 그러므로 이 회로의 해석법을 아는데로 사례해보기로 한다.

體育敎育의 理解에 觀한 調査硏究 : Focusing on the students of girls' high school 女高生 中心으로

李면榮,申光植,安洵換 덕성여자대학교 학생생활연구소 1987 學生生活硏究 Vol.7 No.-

The purpose of this study is to find how the students of girls' high school understand physical education. Conclusions are as follows. 1. Most students understand that physical education is an education for the whole person who is well balanced in a body and mind. And they think that physical education is health education through physical activities. 2. Students recognize that physical education is good for the healthy growth of body and mind. 3. Students show the difference of attitude according to the physical condition and the favorite sport. 4. Students are not concerned about an interest of physical education. 5. Some studnts like the class of physical education because of mental health it brings. But others do not like it because of their physical weakness. 6. In a school life, physical education gives a positive attitude, cooperation, power of conbination and a diversion. And its role is to raise effieiency to other lasses. 7. Students point out that the quality of physical education (the teaching method and contents)should be improved. 8. Students say that the dificiency of equipment checks the efficient physical education. 9. Students say that the possession of equipment does not fulfill. 10. Most students like to have physical education lesson on Saturday, Wednesday and Monday. 11. Students like to have physical education in the afternoon than in the morning. 12. Students want to learn tennis and swimming. But they can't learn it because there is no equipment in the school.

硏究開發費會計基準에 관한 比較硏究 : 美國, 英國, 프랑스, 日本 및 國際會計基準

李勉榮 홍익대학교 경영연구소 1983 경영연구 Vol.7 No.-

철극형 동기발전기의 1상중성점간단락

이면영 대한전기학회 1964 전기의 세계 Vol.13 No.1

철심형 동기발전기를 무부하로 운전하는 중 1상중성점간에 단락사고가 돌발한 경우에 그 단락상의 전기자전류와 계자전류를 표시하는 식을 구하여 본다. 식(12)의 단락전류 을 단수형으로 전개해서 기수배조파와 우수배조파로 분리해서 검토를 하고 계자전류 I는 곧 I=E+2/3( -x') cos .theta.의 관계식에서 일단 단락전류 가 구해졌으므로 단지 대입하므로써 간단히 얻어진다. 식(12)와 (17)을 도시하는데 필요한 동기기정수를 =0.78, =0.48, x'=0.21, r=0.03, =163 및 E=1의 perunit치로 가정한다.it치로 가정한다.

심박수로부터 본 테니스의 운동강도

이면영 한국체육과학회 2004 한국체육과학회지 Vol.13 No.2

HR(Heart Rate) of both expert and novice group on regulation-ball tennis during continuous volley exercise showed that the movement speeds, higher the value. So the exercise impact could be measured through movement, speeds. Average point of ball hit by expert showed higher as the movement speeds got faster up to 22.0m/min and it gradually decreased after that. Novice group also showed identieal lendency and at the movement speed of 15.5m/min, it recorded the highest point. For expert, we found out that both anaerobic ability and technique could be enhanced and technique could not be expects above Ant.

德成女子大學生들의 疲勞에 關한 調査硏究 : 晝ㆍ夜間 學生을 中心으로

李勉榮,金根英 덕성여자대학교 학생생활연구소 1985 學生生活硏究 Vol.5 No.-

This study is related with the symptoms of fatigue perception of the students of D women's college in Seoul. And it is a survey with the comparison and examination of fatigue perception. This survey, in order to get this purpose, is the standardization of fatigue perception of Japan. This survey follows the analysis and examination in effective materials, and gets the result as follows: 1. In accordance with the classification of (fatigue rate of) state the fatigue rate of the physical state is the highest, and the next is metal state and nervous perception. So, you can find out that the physical state is related with the fatigue rate. 2. In accordance with with the classification of fatigue rate of an age bracket, the physical state of 21-year-old, group B is revealed as the highest one, and the second is 21-year-old, 2nd grade. 3. In accordance with with the classification of fatigue rate of highest, the physical state of 145-150cm, 2nd grade (hight) is noticeable, and the nervous perception of 145-150cm, 2nd grade is also high. 4. In accordance with with the classification of weigh, the rate of fatigue appears high degree in physical symptoms in 40-45kg of 2nd grade and also in 56-60kg of 2nd grade. 5. In accordance with with the classification of visual power, the fatigue rate appears high degree in the student with a weak-sight and in 2nd grade (0.0-0.4) of physical symptoms. So we can conceive that the fatigue perception depends on the visual power. 6. In the fatigue perception on the sleeping time, the majority of students spend 6-8 hours for sleep. The physical state of 2nd grade of 4 hours sleeping shows the highest rate of fatigue. And the fatigue rate of group (night), 2nd grade is higher than that of group 1st grade and 2nd grade. 7. In accordance with with the classification of the time required at commutation appears low at the students who spend 65-90min. of it appears the high rate. 8. In accordance with with the classification of the means of transportation of students commutation appears most and high rate at the students who use the bus, and followed by those who walk on foot, those who use subway, and those who use the other transpotation.

韓國과 美國 體育敎育의 比較硏究 : 大學 體育敎育課程을 中心으로

이면영 德成女子大學校 1985 德成女大論文集 Vol.14 No.-

This study is related with the physical education curriculum in Korean and American college. Theoretical subjects and practical subjects are classified into required subjects and elective subjects. After analyzing and contrasting required subjects and elective subjects, the result could be summed up as follows. 1. Theoretical subjects average 63.4 hours and 72.7 grades in Korean college, and they average 48.5 hours and 65.4 grades in American college. 2. Practical subjects average 36.6 hours and 27.3 grades in Korean college, and they average 51.5 hours and 34.6 grades in American college. 3. Theoretical required subjects average 67.9 hours and 76.1 grades in Korean college, and they average 91.5 hours and 95.6 grades in American college. 4. Theoretical elective subjects average 60.7 hours and 70.6 grades in Korean college, and they average 89.3 hours and 94.3 grades in American college. 5. practical required subject average 32.1 hours and 23.9 grades in Korean college, and they average 8.5 hours and 4.4 grades in American college. 6. Practical elective subjects average 39.3 hours and 29.4 grades in Korean college, and they average 10.7 hours and 5.7 grades in American college. 7. Theorectical subjects which are most enforced in Korean college are the psychology of the physical education, the management of the physical education, and the principle of the physical education. In American college, they are kinesilogy, the administrationof the physical education and organization, and the recreation organization. 8. Practical subjects which are most enforced in Korean college are atheletics and swimming. In American college, they are atheletics and basket ball. 9. Theorectical required subject which is most enforced in Korean college is the principles of the physical education, and it is and introduction to the physical education. Practical required subject which is most enforced in Korean college is atheletics, and it is basket ball in American college. 10. Theoretical elective subject which is most enforced in Korean college is the sociology of the physical education, and it is the administration of the physical education or organization in American college. 11. Korean and American college have no clear classification of required and elective subjects, and each college has differences in selection of subjects.

硏究開發費會計의 硏究動向

李勉榮 홍익대학교 경영연구소 1984 경영연구 Vol.8 No.-

Theories and practices of accounting for R&D activities have developed as R&D activities have expanded and grown. This research reviews the studies on accounting for R&D in the U.S.A., where such studies have been made vigorously. Those studies before the 1970's are different from those after the 1970's. The publication of SFAS No. 2 in 1974 made the difference. SFAS No. 2, which mandates expensing all R&D costs when incurred, not only changed the accounting treatments for R&D in the U.S.A., but also, in other countries, led to various studies on accounting R&D. The studies before the publication of SFAS No. 2 were concerned chiefly with whether R&D costs should be expensed when incurred or should be capitalized and later amortized over a period of several years. Since the publicational, a new kind of studies has been added. The new kind of studies tries to find out what impact SFAS No. 2 has had on such matters as income smoothing of business firms, industrial expenditures for R&D, business growth, and the economy as a whole. In fact, before the 1970's too, there had been such studies as tried to search for the impact of a change in accounting treatments. But it was not until the publication of SFAS No. 2 that empirical studies on that impact was possible because SFAS No. 2 by requiring that all R&D costs should be expensed when incurred, gave a chance for empirical studies. The summary of this research is as follows: 1) In the U.S.A. capitalization of R&D costs was prevalent in the 1930's and the early 1940's. But later expensing alternative was adopted by more and more companies, until at last it has been a rule since SFAS No. 2 was made effective. 2) Arguments for expensing depends mainly on the uncertainty of the benefit from R&D expenditures. But the uncertainty is not so high as to suppress capitalization. A report showed that the success rate of an R&D project was 80%. On the portfolio level, however, the risk and uncertainty of R&D projects are much lower than those of other capital expenditures. 3) Selective capitalization can provide useful information for investors when they rate the risk in advance. Expensing alternative mandated by SFAS No. 2 is not so useful for investors when they try to recognize the risk systematically. 4) Managers are concerned more with profits of the current period than with long-term profits. And the determinants of R&D expenditure is not cash flow but net profit. 5) R&D expenditures provide the most available income smoothing means. When artifical smoothing is not possible because expensing is mandated, managers are tempted to practice real smoothing. 6) Actually, in the U.S.A., investment in R&D activities was reduced after the effective date of SFAS No. 2 Seventy-five percent of the companies which had changed their accounting treatments from capitalization to expensing reduced their investments in R&D, and the majority of those companies were small research-intensive firms. 7) Permission of capitalization is more helpful for promoting investment in R&D than financial support or permissive features of tax laws. 8) The majority of scholars favor capitalization or selective capitalization.

外貨表示去來에 있어 換率差損益의 會計方法

李勉榮,蔡奎學 홍익대학교 경영연구소 1983 경영연구 Vol.6 No.-