기업의 연구개발비 결정 요인

황재식 우석대학교 인문사회과학연구소 1998 인문사회과학논총 Vol.1 No.1

企業社會會計의 測定에 관한 硏究

黃在植 又石大學校 1983 論文集 Vol.5 No.-

We are in the midst of a social and economic revolution. The large business firm, once looked upon as the exclusive concern of its owners, is coming to be viewed as an instrument of society. Managers are discovering that maximization of return to stockholders is not a sufficient goal; society is demanding more, and making its demands stick through legislation, litigation, and public pressure. Because the scope of social accounting is too broad, in this study, primarily corporate social accounting will be emphasized. Over recent years there have been mounting social political and economic pressures on corporate managements to pay greater attention to the wider social and environmental consequences of corporate activities in the decision-making process. The purpose of social accounting is to help evaluate how well a firm is fulfilling its social contract. Definition of social accounting is, the process of selecting firm-level social performance variables, measure, and measurement procedures, systematically developing information useful for evaluating the firm's social performance; and communicating such information to concerned social groups, both within and outside the firm. The primary goal of this study is to provide a useful information to interest groups. Especially speaking about pollution, pollution is a direct or indirect, financial or nonfinancial loss with regard to the life and health environment of the general public caused by the business activities. In order to increase the usefulness of accounting information, the corporate and the accountants should recognize social responsibility of pollution. In this thesis, social measurement techniques are surrogate valuation, survey technique restoration or avoidance cost, appraisals, court decisions, analysis and outlay cost. The issue is whether one can device better measures that will prove effective in protecting environmental quality and whether these are, in fact, likely to be adopted. Finally, this study refers to the problems and the suggestion of corporate social accounting including pollution: 1. about conceptual problems 2. about measurement problems. 3. about reporting problems. In order to resolve these problems more deeper study about corporate social accounting(pollution accounting) is required.

수용액중에서 아세틸피리딘류의 해리에 미치는 온도와 압력의 영향

黃正儀,鄭在元,鄭載植 慶北大學校 1990 論文集 Vol.49 No.-

The dissociation constants of 2-, 3- and 4-acetylpyridine were measured by conductometric method in the temperature range from 15 to 40℃ and pressure up to 2,500bar. The dissociation constants of these substituted pyridines were increased as the temperature increase but decrease as the pressure. From the data thermodynamic properties were calculated and the Hammett plat were obtained. From these properties the characteristic properties of the dissociation reaction were discussed.

利益測定에 관한 硏究

黃在植 又石大學校 1985 論文集 Vol.7 No.-

Accounting is concerned with the measurement and communication of the results of business activities. How do accountants decide which activities are pertinent and which measurements valid? Unless clearly identifiable objectives exist, the recognition and classification of data and the preparation of financial accounting reports tend to become futile efforts. Today income measurement has become the central theme of financial accounting. Because of its paramount importance, it must be assumed that income has been the principal determinant of "Generally accepted accounting principles." Certainly, the matching concept, periodicity, comparability, consistency, materiality and adequate disclosure can be directly identified with the measurement of income. Traditional accounting System for income has regarded income as the excess of revenue over costs incurred in earning the revenues during the given accounting period. This is a general concept of income. In this study, the usefulness of income concept is introduced and the approach to income measurement is as below: ⅰ) Capital maintenance concept of income measurement ⅱ) Transaction approach to income measurement ⅲ) Activities approach to income measurement The concept of capital maintenance implies an overall view of the capital invested in the firm. The transaction approach to income measurement is the more conventional approach use by accountants. It involves the recording of changes in asset and liability valuations only as these are the result of transactions. The transaction approach to income measurement is similar to the activities approach. But the activties approach differs from the transaction approach in that it focuses on a description of the activities of a firm rather than on the reporting of transaction. That is, income is assumed to arise when certain activities or events take place, rather than only as a result of specific transactions. The primary objective of income reporting, of course, is to provide useful information to those who are most interested in financial reports. But more specific objectives must be spelled out in order to obtain a clearer understanding of income reporting. More specific objectives include the use of income as a guide to investment policy, as a measurement of the efficiency of management, the use of historical income figures to aid in predicting the future course of the business of future dividened distributions, and the use of income as a measurement of accomplishment and as a guide future mangerial decision.

人的資源會計의 測定에 관한 理論的 硏究

黃在植 又石大學校 1984 論文集 Vol.6 No.-

A large difference usually exists between the "book value" of a firm's recorded assets and other valuations placed upon it by potential purchasers, individual investors or creditors. This difference reflects the value of the firm's unmeasured, unrecorded intangible asset as well as changes in values of measured, recorded asset. Economists, accountants and other members of the financial world are becoming increasingly aware that a large portion of these unmeasured assets may represent the substantial value of human resources. But today, human assets are not recorded in the books and reported in the financial statements because of difficulties in measuring human resources. Human resources accounting is broadly defined as the process of identifying, measuring, and communicating information about human resources. Human resources are assets. But in order to be classified as an asset, a resource must have service potentials for more than one period. Considering in use human resource accounting is intended as a managerial too. It is designed to satisfy information needs presently faced by operating management. It aims to provide management with relevant, timely, quantifiable, and verifiable information about human resources to encourage informed judgement and decisions. Since human resource accounting is intended as a managerial tool, it need not be constrained by accounting conventions, legal restrictions, or tax laws. Human resource measurement has been dealt with in this study with a focus on fundamental problems and on principal measurement methods. The conceptual arguments for human resource accounting are strong, but practical measurement problems are formidable. The accounting information system should be designed to provide relevant user data. At the same time, the limitations of such data must be understood by both the data provider and user.

서울 강서지역 1개 대학병원에서 성인 급성 신우신염의 원인균과 항생제 감수성

황병연,이재갑,박대원,이연주,김성범,엄중식,손장욱,정희진,김우주,김민자,박승철 대한감염학회 2003 감염과 화학요법 Vol.35 No.5

목적 : 3년간 서울시 강서지역의 1개 대학병원에서 입원치료를 받은 성인 급성 신우신염 환자를 대상으로 원인균과 항생제 감수성을 조사하고, 향후 급성 신우신염의 초기 경험적 치료 항생제를 제안하고자 하였다. 방법 : 1999년 1월부터 2001년 12월까지 3년간 고려대학교 의과대학 구로병원에 상부요로감염으로 내원한 16세 이상 환자 229명의 의무 기록을 검토를 통하여, 인구학적 특성, 원인균, 항생제 감수성, 초기 항생제 사용 양상과 입원기간을 조사하였다. 결과 : 연구에 포함된 229명을 118명의 단순 신우신염군과 111명의 복잡 신우신염군으로 구분 하였다. 단수 신우신염의 평균 발생 연령은 38.2세와 복잡 신우신염 56.1세로 복잡 신우신염 환자의 연령이 유의하게 높았다(P<0.001). 양군 모두에서 원인균 중 E. coli의 분리율이 가장 높았으며 항생제 감수성 결과 ampicillin, trimethoprim-sulfame-thoxazole에는 높은 내성률을 보였고, ciprofloxacin, gentamicin, cefotaxime에 대한 감수성은 비교적 높았으나 복잡 신우신염의 경우 단순 신우신염에 비하여 ciprofloxacin, gentamicin에 대한 감수성이 다소 낮은 것을 확인할 수 있었다. 평균 입원 기간, 항생제 투여 기간에 있어서도 복잡 신우신염군에서 유의하게 길었다. 결과 : 본 연구의 결과 서울의 강서 지역에서 대학병원급에 치료 의뢰되는 단순 급성 신우신염의 치료에 있어 1차 항생제로 3세대 cephalosporin, aminoglycoside, quinolone 중 한가지를 초기 경험적 치료제로 사용을 고려하여야 할 것으로 사료된다. Background : The purpose of this study is to recommend the initial therapeutic regimen for adult patients with acute pyelonephritis (APN) according to the changes of antimicrobial susceptibility patterns of causative microorganisms isolated from patients with APN. Methods : We reviewed medical charts of 229 APN patients, who had been treated at Korea University Guro Hospital from 1st of January. 1999 to 31st of December, 2001. We investigated the demographic data, clinical findings, durations of hospital treatment, antimicrobial susceptibility patterns of the causative microorganisms and initial antibiotic regimens in patients with APN. Results : In this study, 229 adult patients with APN were classified into simple APN patients (118 patients, 51.5%) and complicated APN patients (111 patients, 48.4%). Mean age of patients with simple APN was 38.2±14.1 years old and that of patients with complicated APN was 56.1±14.9 years old. Mean age of patients with complicated APN was significantly higher than that of simple APN patients (P<0.0001). Escherichia coli was the most common microorganism both in simple APN (96.7%) group and in complicated APN (90.6%) group. Antimicrobial susceptibility of E. coli was at the low level of ampicillin (31%/20%) and trimethoprim-sulfamethoxazole (42.6%/34.2%) in each group. In contrast, ciprofloxacin (11.5%/22.7%), gentamicin (16.4%/22%) and cefotaxime (0%/8.2%) resistance remained at relatively lower level. In comparison of simple APN with complicated APN, ciprofloxacin and gentamicin resistances were higher in complicted APN group. Average duration of hospitalization (5.9±2.3 days/8.2±4.6 days) and duration of antibiotic use (12.1±3.9 days/15.3±10.0 days) were significantly longer in complicated APN. Conclusions: The results of this study suggests that 3rd cephalosporin, aminoglycoside or quinolone antibiotic would considered as one of the initial therapeutic regimen for patients with simple APN in southwestern Seoul.

ZVS를 이용한 풀 브릿지 단일 전력단 고주파 공진 AC-DC 컨버터의 특성해석

남승식,황계호,오경섭,원재선,조규판,김동희 嶺南大學校 工業技術硏究所 2003 工業技術硏究所論文集 Vol.31 No.2

This paper proposes a single-stage high frequency resonant AC-DC converter using zero voltage switching with high input power factor. The proposed high frequency resonant converter ingegrates a half bridge boost rectifier as power factor corrector(PFC) and half resonant converter into a single stage. The input stage of the half bridge boost converter is working in discontinuous conduction mode(DCM) with constant duty cycle and variable switching frequency. Therefore, high power factor is achieved naturally. The results of simulation using the Pspice have demonstrated the feasibility of the proposed AC-DC converter. The proposed converter will be able to be practically used as power supply.

순차적 크리깅기법을 이용한 미소혼합기의 최적화

박재용,유진식,황승민,임민규,오영규,김용대,한석영,맹주성 한국공작기계학회 2008 한국공작기계학회 추계학술대회논문집 Vol.2008 No.-

An active micro-mixer, which is composed of an oscillating micro-stirrer in the micro-channel to provide effective mixing was optimized. The effects of molecular diffusion and disturbance by the stirrer were considered with regard to two types of mixer models: the simple straight micro-channel and micro-channel with an oscillating stirrer. Two types of mixer models were studied by analyzing mixing behaviors such as their interaction after the stirrer. The mixing was calculated by Lattice Boltzmann methods using the D2Q9 model. In this study, the time-averaged mixing index formula was used to estimate the mixing performance of time-dependent flow. The mixing indices of the two models were compared. From the results, it was found that the mixer with an oscillating stirrer was much more enhanced' and stabilized. Therefore, an approximate optimization of an active micro-mixer with an oscillating stirrer was performed using Kriging method with OLHD (Optimal Latin Hypercube Design) in order to determine the optimal design variables. The design parameters were established as the frequency, the length and the angle of the stirrer. The optimal values were obtained as 1.5754, 0.803D and ±45°, respectively. It was found that the mixing index of the optimal design increased by 83.36% compared with that of the original design.

智異山 山林鳥類의 捿息實態에 關한 硏究

咸奎晃,白雲起,兪在平,崔在植 경남대학교 환경문제연구소 1992 환경연구 Vol.14 No.-

For the purpose of contribution to wild birds protection, distribution characteristics and ecological breeding habits were surveyed in Mt. Chiri from October 1989 to October 1991 by the use of the nestboxes installed in four study sites by the altitude. 1. The census of birds of 80 species, 27 family, 9 order of birds recorded in Mt. Chiri. 2. In the inhabitation structure of birds by altitude, Fringilla montifringilla were the dominance (18.29%) among the survey area. 3. The nestboxes(66.5%) were mainly used by the smal birds, Parus sp. and sitta europαea. 4. The utilization rate of tile nestboxes were showed 64% at 500m, 78% at 900m, 76% at 1,450m, 48% at 1,750m above the altitude, respectively. 5. The breeding rates of birds in the nestboxes were showed from 6% to 46% by altitude. Parus varius were the highest breeding species in the surveyed area. 6. Food items of the chicks of the 5 species collected by the coiler method were animal matters : 91.3% of the food were forest insects such as Phalera asiimilis and Pleuroptya batteata except 8.7% of spiders.

여호와의 증인 환자에서 산과적 출혈 후 무수혈 치료 2예

김재령,여소진,이해혁,김정식,김태희,남계현,이권해,이임순,박진화,황경호 순천향의학연구소 2004 Journal of Soonchunhyang Medical Science Vol.10 No.2

Jehovah's Witness comprise a unique obstetric population. Their refusal of blood stems from an interpretation of a literal translation of the Bible, and it is this belief that puts them at an increased risk of morbidity and mortality if hemorrhage occurs. We report two cases of a Jehovah's Witness who bled massively due to obstetric hemorrhage, refused blood transfusion and had profound anemia. The patients were treated with recombinant human erythropoietin, parenteral iron and oxygen. And they were treated on an intensive care unit with intermittent positive pressure ventilation. We reviewed with literature considering the therapy for acutely anemic patients who refuse transfusion to decrease the duration of the most severe anemia.