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急激한 時代的 變動에 따라 생기는 宗敎的 文學的 詩船 問題를 分析하여 19世紀 영국 中産階級을 代表하여 많은 사람들에게 감명을 주었든 詩人 “알프레트 테니슨”은 그의 詩를 通하여 고찰할 때 開放的일 뿐만 아니라 庶民的이 였다. 豊富한 想像力을 지니고 자연에 대한 銳利한 觀察力과 理想的인 美의 追求는 마침내 靈魂의 不滅과 一致하여 生의 無限한 기쁨은 信仰에서 뿐만 아니라 生 그自體에서도 찾을수가 있다 죽엄에 對한 엄숙하고도 哀傷인 詩도 經驗을 通하여 이루어 질수 있는 ??望과 平和로운 歡喜속에 思索되고있다. 또한 그의 詩는 平易하고 理解하기 쉬운것이며 우리 人間生活속에 內在하고 있는 問題와 運結되고 있다. 詩的 素質 ? 詩人으로서의 명상的 態度는 이미 그의 靑壯年期에 確固히 이루어졌으며 特히 여婦人視, 結婚視도 그의 素朴하고 단순한 時속에서 찾을수가 있다. 男女는 各各 그 活動方面이 다르다고 할수 있지만 아름다운 抒情時를 갖이고 美妙한 音樂과도 같은 音調와 調和를 이루고 있다. 宗敎的 或은 ??학적 考察을 通하여 “빅토리아” 時代의 思想과 感情을 묘사하는데 주저 하지 않었으며 시대적 思想의 代表者로 大衆을 爲한 時를 썼으며 그의 詩的 素材는 이常 自然과 靈魂의 一關性 또는 生과 죽엄(死)의 運繼等 甘味롭고 抒情적인 時體로 構成 되어있다. 自己 아내와 子息들을 사랑하고 아끼는 나머지 自己를 희생하여 사랑과 信仰의 깃빨을 들고 유유히 사라지는 詩人의 애처로운 心情이야 말로 그의 人生觀의 긍지를 말하여 주고 있다고 해도 과언은 아닐 것이며 또한, 우리들은 그의 서정을 엿 볼 수 있다.
Recently, inflation seems not to be a deceasing fashion but to be a world-wide phenomenon. However in spite of the fact that the inflation has become deep-seated in many countries, numberial values derived from past cost-historical cost are used until now, in preparing for the financial statement. Inflation accounting, therefore, comes out in order to represent correct financial reporting, and financial position and results of operations in companies by using the shifted measure in accordant with changing price. So it is understood that this accounting system is one of greatest revolutions in recent years. Morever, it is a future prospect to spread out to the entire area of financial reporting. But a number of problems from contradictory arguements prevent the accounting method from having a firm stability. Accordingly, the purpose of this study is as follows: (1) General content of inflation accounting (2) Analysis of" difference between historical cost and inflation accounting (3) To find out the possibility to adopt the disclosure of financial information by introducing the method to disclose F A S B statement No. 33 in U.S.A. (4) To represent the problems in inflation accounting and the way to solve them. This accounting is in the stage to apply its theory to the practice of accounting. It is, therefore, proper to add foot-not or schedules of the financial statements to the supplement statements. In Korea, it is in urgent need to have a great concern for inflation accounting and steady research by accounting expert.
The chlorophyll-a and chlorophyll-b have been separated from the spinach leaves through the sugar-packed column by using of the mixed solvents of petroleum ether, dioxane and n-propyl alcohol. The energy quenching constants of chlorophyll-a and chlorophyll-b by carbontetrabromide as a quencher were measured in the solvent of diethl ether by spectrofluorometry, and its constants of chlorophyll-a and chlorophyll-b were 3.2 and 0.75 respecturely.
To clarify the systematics of the primary fresh-water fishes in Korea, the author has drawn up a list and key of the Siluriniformes (Bagridae and Siluridae) fishes in Korea. For the purpose of clarifying their distributional characteristics and ditributional districts, the author has surveyed the micro-distribution of Siluriniformes fishes in South Korea from Feb., 1980 to Nov., 1983. And the results are as follows: 1. It was confirmed 2 famiries, 6 genera and 10 species of Siluriniformes fishes in Korea. 2. A key was established for a total of 10 species of Siluriniformes fishes in Korea. 3. Examining the distributional characteristics of Siluriniformes fishes in Korea, all of them belong to the lndo, Indo-China peninsula origin. It was possible to ascertain their geohistorical distribution in Coreobagrus brevicorpus and Liobagrus mediadiposalis, and ecological distribution in Pelteobagrus nitidus, Pseudobagrus ussuriensis and Leiocassis longirostris. 4. Five of the 10 species of Bagrid and Silurid fishes (50%) are known as endemic species. They are Pseudobagrus Sp., Coreobagrus brevicorpus, Liobagrus andersoni, Liobagrus mediadiposalis and Silurus microdorsalis. 5. During this survey, the author figured out the unknown inhabitance of Pelteobagrus fulvidraco (Hongcho￣n of South-Han river), Pelteobagrus nitidus (Pongwha of Naktong river), Pseudobagrus sp. (Hongchon of South-Han river and Kwangyang-Tong river), Coreobagrus brevicorpus (Pongwha of Naktong river), Liobagrus mediadiposalis (Kwangyang-Tong river), Silurus asotus (Yo￣ngam river, Kwangyang-Tong river and Taewha river) and Silurus microdorsalis (Hatong and Kurye of So￣mchin river). 6. The distributional districts of Siluriniformes fishes in Korea is as follows: East Korea Subdistrict - The rivers flow into the East Sea, north of the Kangnung-Nam-tae river. South Korea Subdistrict - The rivers flow into the East Sea and South Sea, from Yo￣ng-san river to Jusu river. West Korea Subdistrict - The river flow into the Yellow Sea, north of the Incho￣n river. The above results are not in accord with the studies of distributional districts of Korean frsh-water fishes by Mori (1936a; 1936c), Choi, (1973) and the author (1980) but they approximatly agreed with the distributional districts of Korean Cobitidid fishes by the author (1983). Therefore, more studies and examinations of the distributional districts of Korean fresh-water fishes should be undertaken.
The flnorescent of Anthracene is sensitized by the donor molecules of 1-Naphthol and 2-Naphthol in ethanolic solution. The obtained selfquenching constant K_6τ_D, energy transfer coefficient K_1τ_D and energy transfer parameter is the same as following table. ◁표 삽입▷ (원문을 참조하세요)
The dancing that is taught in schools should be creative and original Creative dance should be formed through the everyday life experiences of the students, and should in the true sense of the world become a creative learning activity. Creative dance should also awaken the learner's inborn talent, and finally lead them to display their originality and skills. The elements of creative dance consist of body, time and energy, space and relationship. The contents of yh-learning procedure should be designed to develop step by step all the basic elements of dance to a point where the students progress to high level of skill. Furthermore, the students should be able to perform creative works thereby promoting a greater degree of scientific movement education. In the realization of learning, it goes without saying that the teacher's role is fundamentally the most important. In order to achieve all the learning goals, the teacher should make continuous observations such as by seeing, by analyzing,by feeling, and by knowing all activities dealing with learning activities. The success or failure regarding the realization of the learning goals depends on the teacher.
With the purpose to obtain Γ-MnO_2, by transforming Β-MnO_2. Β-MnO_2 was calcined at various temperature for 2 hours and then treated with differently diluted HNO_3 solutions. The results obtained were as follows : Β-MnO_2, was transformed into Mn_2O_3 when it is calcined at 540-840℃ for 2 hours. Β-MnO_2 was transformed into Mn_3O_4 when it is calcined at 850-1000℃ for 2 hours. When Mn_2O_3 and Mn_3O_4 obtained by the calcination of Β-MnO_2 were treated with 1~60% HNO_3 solution, Γ-MnO_2 were obtained.
In this report is made the delineation on spatial variation about objective and subjective well-being on the islanders living in Pukdo Islands, Ongchin Gun(County), Kyonggi-Do (Province). And the aim of the research is to provide the frame of reference for the social development in this region. Pukdo Islands, located 12㎞ from the Korean mainland, on Yellow Sea, are composed of four islands, Sindo, Sido(Salsom), Modo, and Changbongdo; and ten villages. Two thousand and six islanders live at 517 houses, on 17.07 square kilometers area, and the two-thirds of them engage in agriculture and fishery industries. The Islands, being located far from the urban centre, are characteristic of isolation on geo-temporal dimension. In short, the Islands are the marginal region in Korea. Owing to the isolation and the unperiodical connection with the mainland, it is laid on the bad condition of the regional economy. In dimension of objective level of social well-being or living environment, the Islanders are lower than the Korean mainlanders as the other islanders. Therefore I might consider that most of the Islanders will take their priority on the communicational needs among the several life domains comparing with the mainlanders. Turning to the result of subjective indicators servey, it appears that the average level of importance of priority attached to each well-being domain does vary considerably in the individual view. Health emerges as he most important domain followed, some way behind by occupation and hen marriage. The importance of religion is rated at only 3.63, and the least important domain among ten domains is leisure, with a mean score of 3.51(the greatest possible score is 5.00). In the view of regional dimension or transcendental approach, the hightest mean rating is shown communication, with a mean score of 4.35. It is slightly differ from the other areas in Korea. The sequent priorty among seven life-domains is ordered to educational facilities, medical facilities, economic situation, housing and environmental facilities, financial situation, and leosure and cultural provisions. In a word, the Islanders give more important rating on all domains of life than the other Korean, living the mainland, generally, and are oriented to the lower social needs comparatively. According to the results on satisfaction survey of life-domain, the Islanders are not satisfied their life domains than the Korean mainlander or the people of the advanced sountries. Child and marriage life are the most satisfied domain similar to the mainlander and the people of the advanced countries including the Englanders. The satisfaction rating on the health is the high mean score with 3.77 following the marriage. Leisure and financial situation are oriented towards to dissatisfaction. The private life, as neighbourhood, health and childcare, is more satisfied than the public life. Relative deprivation, the gap between important rating and level of satisfaction on the life domain in this survey, is marked high degree in the occupation, health, house and leisure activities comparatively. The result suggests that the social development in Pukdo Islands is focused in transpotation improvement and in the above life-domains, especially on the dimension of taking growth on inhabitants income for some time.
Ⅰ. Introduction Every national economy of today's world suffers economic difficulties due to worldwide chronically inflationary phenomena. In the case of Korea also, inflation has been continuously accelerated through the general election in 1988 and the presidential election in 1987 since the oil shocks in 1970's. It is verified in this study that the traditional historical cost accounting information that has been effective only based upon the postulate of a stable monetary unit can not provide any useful accounting information which is the major function of accounting purpose under such an economic environment as continuous inflation has been chronically taking place throughout the world. The aim of this study, therefore, is to make a theoretical inquiry into inflation accounting information by reflecting inflation effect, to demonstrate a verification that inflation accounting information is empirically more useful even in Korean economic environment than the historical cost accounting information to induce an inflation accounting system suitable for the actual conditions of Korea industries for applications to the financial accounting standards of Korea as soon as possible. Ⅱ. Results From Empirical Approach. Verification of usefulness of Inflation Accounting Information. (Hypothesis Ⅰ) Inflation accounting information has more information power than historical cost accounting information. (Hypothesis Ⅱ) Those information users who have more accounting knowledge have more useful prediction. power than those who have less accounting knowledge. A verification of the abovementioned hypothesis was made through a laboratory experiment. Such financial data as financial statements and financial ratios all prepared by 12 enterprises consisting of 6 non-successful enterprises and 6 successful enterprises respectively selected from the publicly traded companies in accordance with their historical cost accounting information and inflation accounting information were supplied to 90 subjects from 3 groups of university course students, graduate school course students and CPAs accountants for making a prediction of failure in enterprise. (Hypothesis Ⅰ) The average value of information power of inflation accounting information is 3.67 nd that of historical cost accounting information is 4.15. There is a difference of 0.48(where t=2.83, the significant level is good as 1%) (HypothesisⅡ) The prediction power of the public accountant group is outstandingly higher by 1.711 than those of the other two groups(where F=96.78, and the significant level is good as 0.1%) Ⅲ. CONCLUSION It is verified that inflation accounting information is more useful even in Korean economic environment than historical cost accounting information. It is required to induce an inflation accounting information system suitable for the actual conditions of Korea enterprises for application to Korean Financial Accounting Standards as soon as possible. The inducement and application of inflation accounting information will give a lot of benefits to accounting information users.