우리나라 物價變動會計制度의 導入方案에 관한 硏究

朴範鎬,宋在萬,李勉榮,蔡奎學 홍익대학교 경영연구소 1985 경영연구 Vol.9 No.-

As accounting is an outgrowth of society, we can say that the accounting system of each country is derived from its economic situation and from the people's outlook no economic values. Thus when the economic situation of one country is different from that of another country, and the outlook of the people of one country is different from that of another country, they the accounting system for changing prices as well as general accounting systems may be different. Actually accounting systems of different countries are not identical. The writers of this paper try to find an accounting system for changing prices suitable to out country. The writers review various theories on accounting systems for changing prices, survey accounting systems of various countries and basic patterns of such systems, and in vestigate the actual conditions of our country in order to provide accounting information which reflects the effect of changing prices and to give a practicable accounting system. In this paper, the writers state their opinions about accounting systems for changing prices as follows: 1)The demand for the publication of accounting information about the effect of changing prices upon the financial status and operational result of a business is a world-wide trend. Considering that our industries are now aiming at opening a capital market, we should establich an accounting system for changing prices in order to follow the world-wide current. 2) As we intend to follow the world-wide current, to get useful accounting information, and to get a practicable accounting system, the most suitable system for us is the current value accounting system The current value accounting system mentioned here does not provide information supplementary to that of the financial statements based on the historical cost but it provides a substitute of the current value financial statements for those based on the historical cost. Financial statements based on current values are standard statements. 3) In our country, there are no active studies or discussions on the accounting systems for changing prices. We need to set up an organization entirely responsible for the establishment of a desirable accounting system for changing prices, responsible for the establishment of guidelines for putting the system to use, and responsible for the coordination of the interests of those concerned.

구리 이온의 김치산패 억제작용에 관한 연구

채경연,유양자,경규항,박세원,김연순 한국조리과학회 2002 한국식품조리과학회지 Vol.18 No.1

Effect of copper ions (Cu^+ and Cu^2+) on the fermentation of kimchi, especially on their effect on the prevention of over-acidification of kimchi, was investigated. The effect of Cu^2+ ion on the growth of individual lactic acid bacterium originally isolated from kimchi was also investigated. The addition of Cu^+(≥4.0mM) or Cu^2+(≥3.0mM) ions in kimchi effectively inhibited growth of lactic acid bacteria and maintained a titratable acidity of less than 1.0% for a periods of 14 days. Leuconostoc mesenteroides significantly decreased at the 10th day of fermentation in control kimchi, whereas the group with Cu^+ and Cu^2+ showed 10^5-10^6 CFU/㎖ at the 14th day of fermentation. This indicates that the addition of Cu^+ and Cu^2+ inhibited the production of excessive acids by inhibiting lactic acid bacteria, and allowed Leu. mesenteroides stay alive longer. Fe^2+ and SO_4^2- ions did not have any effect on the fermentation of kimchi. Cu^2+ inhibited growth of all lactic acid bacteria tested, such as Leu. mesenteroides 6, Streptococcus faecalis 12, Lactobacillus plantarum 14, Lac. brevis 15, Leu. mesenteroides LA 10, and Lac. plantarum LA 97.

物價水準變動과 外貨換算

朴範鎬,蔡奎學 홍익대학교 경영연구소 1983 경영연구 Vol.7 No.-

우리나라 現行 財務狀態變動表의 有用性에 관한 實證的 檢證

朴範鎬,蔡奎學,孫 敏,李 悠,吳瑗善,全夏成 홍익대학교 경영연구소 1988 경영연구 Vol.12 No.-

光多變色 초파리 迷路集團의 性的 選擇利益에 관한 遺傳的 行動

朴殷圭,金在淳,崔五木 圓光大學校 1992 論文集 Vol.26 No.2

光多變色 迷路集團裝置를 사용하여 4가지 色光에 대한 초파리의 性的 選擇利益에 따른 光鮮好性 差異의 形質을 分析하고자 實驗하였다. 光多變色 迷路集團裝置 속에 野生型 초파리와 突然變異型 黃色體-小翅 초파리를 各各 50쌍씩 즉, 암·수 各各 25%씩을 混入하여 그후 異型接合體 野生型 암컷의 交叉에 의해서 出現된 突然變異型 黃色體 초파리와 小翅 초파리를 同時에 觀察하였던 바, 各 色光 房 초파리 集團마다 差異는 있었으나 모든 경우에서 野生型 초파리의 選擇利益率이 增加하고 突然變異型 초파리의 選擇利益率은 減少하는 傾向이었다. 各 色光 房 野生型 초파리의 +遺傳子를 운반한 染色體의 性的 選擇利益率은 25世代까지 全體 平均 頻度가 黃色光 房에서는 64.20%, 赤色光 房에서는 64.36%, 靑色光 房에서는 65.42%, 暗色光 房에서는 61.74%로 나타났다. 이러한 實驗結果는 陽性 走光性 步行行動을 나타낸 靑色光 房 초파리 集團의 性的 選擇利益率(65.42%)의 效率이 가장 강했음을 보여 주었고 반면에 陰城 走光性 步行行動을 나타낸 暗色光 房의 초파리 集團은 그 效率(61.74%)이 比較的 약한 것으로 觀察되었다. 한편 野生型과 突然變異型 모든 초파리가 各 色光 房의 光鮮好性에 따른 步行行動에 의한 發生率은 各各 25%로 시작했던 實驗이 25世代까지 全體平均 發生率은 黃色光 房, 30.41%; 赤色光 房, 23.24%; 靑色光 房, 41.96%; 暗色光 房과 4.38%로 算定되었다. 이런 實驗結果를 中立値 頻度 25%로 分析하여 보면 黃色光 房과 靑色光 房의 초파리 發生率은 各各 5.41%와 16.96%의 陽性 遺傳率을 보였고 赤色光 房과 暗色光 房에서는 各各 -1.76%와 -11.62%의 陰城 遺傳率로 觀察되었다. 이런 現象은 모든 초파리가 靑色光을 가장 鮮好하고 다음으로 黃色光, 赤色光, 暗色光 순으로 鮮好한다는 것을 보여준 것으로 思料된다. A study on the difference of photo-preference subjected to sexually selective advantage of Drosophila melanogaster in four light chambers was carried out. Each 25% of the wild type and the visible mutants(the yellow bodied-miniature winged) of male and female flies put into the photo-varicolored labyrinth population apparatus. The yellow bodied and the miniature winged mutants were observed by crossing over in the wild type heterozygous female flies. In all cases the selective advantage of the wild type increased and that of the mutants decreased. The sexually selective advantages of +gene bearing chromosome of the wild type in each light chamber were observed as 64. 20% in the yellow light chamber for the whole average frequency through initial to twenty-five generations. as 64.36% in the red light chamber, as 65.42% in the blue light chamber and as 61.74% in the dark light chamber respectively. These results showed that the efficiency of the sexually selective advantage(65.42%) of the blue chamber flies group was appeared high in the walking behavior of the positive phototaxis but to the contrary the flies group in the dark chamber showing negative phototaxis was observed as comparably weak (61.74%). On the other hand, the developmental ratio of all the wild type and the mutants by their walking behavior subjected to photo-preference of each chamber was computed to be of 30.41% in entire average through initial to twenty-five generations in the yellow chamber, 23.24% in the red chamber, 41.96% in the blue chamber, and 4.30% in the dark chamber respectively. As such results were analyzed by the neutral frequency (25%), the developmental ratio of files of the yellow and the blue chambers showed 5.41% and 16.96% respectively as positive realized heritability and in the red and the dark chamber it was observed as -1.76% and -11.62% respectively as negative realized heritability. All these results indicated that all the flies prefered the blue, yellow, red and dark light in order.

光多變色 초파리 迷路集團의 性的 選擇利益에 관한 遺博的 行動

朴殷圭,金在淳,崔五木 원광대학교기초자연과학연구소 1992 基礎科學硏究誌 Vol.11 No.3

光多變色 迷路集團裝置를 사용하여 4가지 色光에 대한 초파리의 性的 選擇利益에 따른 光鮮好性 差異의 形質을 分析하고자 實驗하였다. 光多變色 迷路集團裝置 속에 野生型 초파리와 突然變異型 黃色體-小翅 초파리를 各各 50쌍씩 즉, 암·수 各各 25%씩을 混入하여 그후 異型接合體 野生型 암컷의 交叉에 의해서 出現된 突然變異型 黃色體 초파리와 小翅 초파리를 同時에 觀察하였던 바, 各 色光 房 초파리 集團마다 差異는 있었으나 모든 경우에서 野生型 초파리의 選擇利益率이 增加하고 突然變異型 초파리의 選擇利益率은 減少하는 傾向이었다. 各 色光 房 野生型 초파리의 +遺傳子를 운반한 梁色體의 性的 選擇利益率은 25世代까지 全體 平均 頻度가 黃色光 房에서는 64.20%, 赤色光 房에서는 64.36%, 靑色光 房에서는 65.42 %, 暗色光 房에서는 61.74%로 나타났다. 이러한 實驗結果는 陽性 走光性 步行行動을 나타낸 靑色光 房 초파리 集團의 性的 選擇利益率(65.42%) 의 效率이 가장 강했음을 보여 주었고 반면에 陰城 走光性 步行行動을 나타낸 暗色光 房의 초파리 集團은 그 效率(61.74%) 이 比較的 약한 것으로 觀察되었다. 한편 野生型과 突然變異型 모든 초파리가 各 色光 房의 光鮮好性에 따른 步行行動에 의한 發生率은 各各 25%로 시작했던 實驗이 25世代까지 全體平均 發生率은 黃色光 房, 30.41%; 赤色光 房, 23.24%; 靑色光 房, 41.96%; 暗色光 房, 4.38%로 算定되었다. 이런 實驗結果를 中立値 頻度 25%로 分析하여 보면 黃色光 房과 靑色光 房의 초파리 發生率은 各各 5.41%와 16.96%의 陽性 遺傳率을 보였고 赤色光 房과 暗色光 房에서는 各各 -1.76% 와 -11.62%의 陰城 遺傳率로 觀察되었다. 이런 現象은 모든 초파리가 靑色光을 가장 鮮好하고 다음으로 黃色光, 赤色光, 暗色光 순으로 鮮好한다는 것을 보여준 것으로 思料된다. A study on the difference of photo-preference subjected to sexually selective advantage of Drosophila melanogaster in four light chambers was carried out. Each 25% of the wild type and the visible mutants(the yellow bodied-miniature winged) of male and female flies put into the photo-varicolored labyrinth population apparatus. The yellow bodied and the miniature winged mutants were observed by crossing over in the wild type heterozygous female flies. In all cases the seletive advantage of the wild type increased and that of the mutants decreased. The sexually selective advantages of +gene bearing chromosome of the wild type in each light chamber were observed as 64.20% in the yellow light chamber for the whole average frequency through initial to twenty-five generations, as 64.36% in the red light chamber, as 65.42% in the blue light chamber and as 61.74% in the dark light chamber respectively. These results showed that the efficiency of the sexually selective advantage(65.42%) of the blue chamber flies group was appeared high in the walking behavior of the positive phototaxis but to the contrary the flies group in the dark chamber showing negative phototaxis was observed as comparably weak(61.74%). On the other hand, the developmental ratio of all the wild type and the mutants by their walking behavior subjected to photo-preference of each chamber was computed to be of 30.41% in entire average through initial to twenty-five generations in the yellow chamber, 23.24% in the red chamber, 41.96% in the blue chamber, and 4.30% in the dark chamber respectively. As such results were analyzed by the neutral freuency(25%), the developmental ratio of files of the yellow and the blue chambers showed 5.41% and 16.96% respectively as positive realized heritability and in the red and the dark chamber it was observed as -1.76% and -11.62% respectively as negative realized heritability. All these results indicated that all the flies prefered the blue, yellow, red and dark light in order.

外國籍企業의 會計報告制度에 관한 硏究

朴範鎬,申東洙,蔡奎學,李均,金喆中 弘益大學校 1983 弘大論叢 Vol.15 No.1

In Accounting, a new problematic field has been recognized with the development and changes in industrialized society. An accounting system of a multinational corporation emerged from different accounting environments between one country and another. This environment can be summarized as follows; (1) Accounting measurement that affect financial position and management performance of an accounting entity are made by foreign currency, not by domestic currency or reporting currency of a parent company. (2) The exchange rate is not fixed, but fluctuating. (3) In case the foreign business activity is conducted by the foreign entity, separated from the parent company at home, the enterprise activity is done under entirely different circumstances. Such environmental changes in their fundamental effects upon accounting differentiate the meaning of a accounting measurement. Accounting reports by heterogeneous measurements has diminished in informative worth of accounting measurements because there are not secured comparability. Thus, as far as possible, accounting reports should be integrated to one financial statements, identically combined from different home and foreign accounting measurements. The reason that problems of accounting reports of multinational corporation has emerged into a new problematic field is to develop the theory and method to identify different accounting measurements. This paper is to suggest more reasonable directions of reporting system of accounting for multinational corporation, and to explore theoretical foundations of aaccounting report by clarifying the basic problems and characteristics of accounting standards of some countries and their reporting practices. For this purpose, this paper focuses on the discussion of the main subject as follows; (1) The sources and characters of the problems of accounting reports that emerged by the nature and characteristic activities of multinational corporation. (2) Analysis of some country's current accounting standards and reporting practices of multinational corporation. (3) More reasonable model building for accounting report with a view of external and internal management reports.

비정규직 여성노동자의 고용환경 및 생활만족 변화 연구

박재규 한국사회복지정책학회 2004 사회복지정책 Vol.18 No.-

본 연구는 비정규직 여성노동자의 인적자본과 노동시장 지위, 그리고 고용환경과 생활만족(직장생활, 직장복지, 사회관계, 물질생활, 그리고 지식활용) 변화를 정규직 남녀노동자 및 정규직 전환 남녀노동자와의 비교를 통해 상대적 취약성을 검토하며, 분석결과를 토대로 비정규직 여성노동자의 고용환경 및 생활만족 향상을 위한 대안을 모색하고자 한다. 이러한 목적을 달성하기 위해서 본 연구는 1999년과 2002년 한국노동패널 개인노동자 자료를 이용하였고, 양 자료에 계속해서 응답한 노동자 2,355명을 추출하여 분석하였다. 자료분석에 의하면, 비정규직 여성노동자의 인적자본이 다른 노동자에 비해 매우 취약하며, 노동시장에서 차지하는 지위 또한 매우 열악하였다. 더욱이 비정규직 여성노동자는 정규직 노동자의 법정근로에 해당하는 노동시간에도 불구하고 임금수준은 매우 낮을 뿐만 아니라 사회보험혜택도 제대로 받지 못하고 있었다. 비정규직 여성노동자는 물질생활을 제외한 직장생활과 직장복지, 사회관계, 지식활용 영역 모두에서 지난 3년 동안 악화된 것으로 나타났고, 이들 영역 가운데 직장생활과 사회관계 영역이 가장 심하게 악화되었다. 특히 비정규직으로 전락한 남성노동자의 경우는 물질생활조차 악화된 것으로 나타났으며, 비정규직으로 전락한 여성노동자의 경우는 한편으로 비정규직 여성노동자와 비슷하면서도 다른 한편으로 정규직 전환 노동자와 비슷하여 정규직 노동자와 비정규직 노동자 중간 정도에 위치하였다. 이상과 같이 비정규직 여성노동자의 고용환경과 생활만족 악화는 다른 노동자 집단에 비해 상대적으로 보다 심하였고, 인적자본 및 노동시장 지위 또한 열악하였으며, 현재와 같은 기업환경 하에서 개선될 가능성은 희박하다. 따라서 정부는 비정규직 여성노동자의 고용환경 및 생활만족 수준 향상을 위해서 여성노동자의 능력개발 및 훈련 지원, 사회보험 혜택 지원, 임금차별 및 취업단절 예방을 위한 각종 지원 정책을 체계적으로 점검하고 지원할 필요가 있다. The purposes of this paper are to examine the relative vulnerability of female non-standard workers by comparing their human capital, labor market status, the change of their employment conditions and life satisfaction with those of standard or standardized workers, and to suggest some policies for the improvement of female non-standard workers' employment conditions and life satisfaction. In order to achieve these works, this study used the individual data of KLIPS collected in 1999 and 2002. From data analysis, this study found as the follows; First of all, the female non-standard workers are relatively fragile in human capital and employment status of labor market. Although they are working for long time, their wage is very lower and they are excluded from various social insurances. Moreover, the female non-standard workers experienced the most deterioration in employment conditions, workshop welfare, and social relationship for the last three years(1999~2002). Their workshop welfare and employment conditions seriously became worse. From those findings, this study concludes that the female non-standard workers' employment conditions and life satisfaction have seriously become worse, and that they are considerably rare to be improved under current situation. Therefore, this study emphasizes the state's role to support efficient and effective job training programs for ability development, social insurance, and prevention of wage discrimination and career interruption of female non-standard workers.

속성 퇴비화에 관한 연구

임채규,박경수,김홍섭,노영복 조선대학교 기초과학연구소 1988 自然科學硏究 Vol.11 No.1

This experiment was conducted to fine out the rapid composting method and the effects microorganism agent. The results were summarilized as follows; 1. Each temperatures of every composts highest rised at the 5 days during the experiment composting. 2. Composting temperature of the more 60℃ was killed the harmful lavar and pathogenic microorganisms. 3. The lowest C/N ratio was No.2, among the each treatments. 4. C/N ratio of the each treatments were same results of the general compost C/N ratio. 5. The synthesized of these results were recognized the effects of microorganism agent and the each treatments were showed the more rapid composting then general compost.

ATM망에서 Fair Queueing 알고리즘에 관한 연구

문규춘,김훈,한상엽,박광채 조선대학교 에너지.자원신기술연구소 1999 에너지·자원신기술연구소 논문지 Vol.21 No.2

B-ISDN using ATM should provide QoS of various service and also fair control for each source. In this paper, we suggested the Virtual-Time-based Round Robin(VTRR), fair scheduling algorithm guaranteeing demanded QoS. We searched the characteristic and required points possessing proper fair scheduling algorithm in high speed network. And we analyzed the performance character and simulation. The result is that VTRR is much simpler in algorithm and is better than WFQ or GPS in performance.