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金東石 호남대학교 1986 호남대학교 학술논문집 Vol.6 No.1
While the traditional recognition method of cost accounting based on the principle of doubleentry book-keeping has many merits, when one tries to use it as a cost accounting information system it has some defects as follows: 1. As it contains the only one aspect which means monetary information and excludes the other which does physical, one can recognize the only one side of two, and this causes one to overlook its total aspects. 2. As both input and output information neighbors too closely, one can not identify the process of the flow of information easily and in detail from inputs to outputs. 3. Traditionally, as one uses the method of first calculating the cost of work in process, ending inventory, then estimating those of units completed for the period; if the former process contains any errors in calculation, then the errors can be easily transferred to the next. This makes one have a possibility to make decisions incorrectly on the cost. As is stated in the above the traditional method comes to lead one not only to recognize the cost information as a part instead of anintegrated information system, but also to understand cost information only in a state of discontinuity. For these reasons, the writer has made efforts to propose a new recognition method of cost accounting by designing logical circuit systems. The new systems make one be able to apply the basic models to all cost accounting information system by designing transformed or enlarged models according to the types of the flow of cost information from inputs to outputs respectively, and the scope of its application can also be enlarged to the other areas which have equal input and output information system.
金東石 水原大學校 1985 論文集 Vol.3 No.-
This paper deals with the system of share dividends in the Korean Commercial Code. The system of share dividends is one of the main legal problems in recent years. Real concern on this problem began to increase since the last year that the Korean Commercial Code was amended. Share dividends, or stock dividends, are distributions to shareholders of additional share of stock of the corporation. This paper consists of: 1. Introduction 2. Nature of share dividends 3. Comparative study on the share dividends 4. Merits and demerits 5. A required condition 6. Procedure of share dividends 7. Effect of share dividends 8. Effect of illegal share dividends 9. Dividends and taxes 10. Conclusion In conclusion, the writer wants to emphasize that 1) the improvement of tax system, 2) the protection for shareholders in dividends, 3) the establishment of disclosure system in stock market, 4) the fairness of business accounting and 5) the legal complement for defects etc.
金東奭 弘益大學校 1973 弘大論叢 Vol.5 No.-
The purpose of this thesis is to observe the theortical nature of the method of sampleg survey which substitutes the method of statistical survey. First of all, the characteristics of the method of statistical survey are discussed and the unit of social composure is being indicated in numerical expression in order to interprete the chaging phenomenon of society with numerical representation. Thus, the contracted explanation of social phenomenon, the representative sample, calls for the employment of external and internal method of sample surveys. The former may be called as random sampling and the latter may be explained as typical sampling (Typishe Einzelbes Bachtung). Initially, the relationship between the theory of sampling derived from the theory of probability and the result of actual survey were compared and analysed. The indispensible relationship between two method of sample survey are studied, and the procedure of gaining qualitative understanding may be made available from quantitative knowledge on social phenomenon acquired from the use of method of sample survey is included in the analysis. Further, in the course of sample survey, the major requirements for each stratification is analysed and compared the method of sample survey with the method of statistical survey searching the possibility of substituting the latter for the former.
金東奭 弘益大學校 1971 弘大論叢 Vol.3 No.-
It was not long before "topology," orignated from the theory by Euler in 1736, set up its intrinsic nature as "Science", but, all down the ages, in fact, the human beings have arrived at the intuitive conceptions concerning "figure" in geometry in the course of their lives. While Mathematics has developed more than two thousand years, mankind has made numerals, and done sums, and, as the results of the discovery of numerals and the systems of calculations, Euclidian geometry, inclusive of "analysis," has come into being. During the nineteenth century of the great reorganization of Mathematics, the set theory was discovered by Cantor. "Construction" in geometry has been created by the set theory which extends to the whole fields of "Science" as well as "figure" and "operation" has been introduced into the theory and led to the algebraic system, so that modern algebra has been completed, and then "topological space" is to be formed by bringing the other new conceptions into the set theory. Our human beings are to observe, through the simple, basic intuition that has been carried with from time immemorial, how the processes of such topological space are being formed. And on the basis of figure and thought to it, we conclude as follows; (A) When any positive number ε is given, there exists the point a that ρ(a, x??), the distance from x?? in A, is smaller than ε. And so x?? to meet (A) is considered to be adhered to A. The conception of connection is that: (B) Even when X is divided into some two subsets A and B and they are not null sets, they are said to stick to each other. (C₁) When any subset A in X and x?? comes into contact with A, f(x??)∈Y is sure to adhere to f(A)⊂Y. (C₂) When any adequate positive number δ is taken towards the positive number ε given at will, ρ(f(x)f(x??))<ε is made toward x∈X, which is ρ(x,x??)<δ. In view of (C₁) and (C₂), the result is that: (Q) When any subset A in X, and A is an infinite set, there exists the point in itself to A in the meeting-point on X. The general idea of limitation and compactness has been introduced from the thought that an infinite number of points are stuck to this. We can, therefore, observe whether the general notion of adhesion can be applied to all the conditions of figure, and give the definition of topological space by thinking that the word 'adhesion' and the intuition of 'figure' are to be linked with each other. Terms of meeting (Aφ), (AI), (AII), (AIII), (BII) are as follows: (Aφ)...There is not a point which sticks to the null-set. (AI)...A point which belongs to A is joined to A. (AII)...In order that X?? may adhere to A∪B, it is necessary that X?? should be put at least on either A or B. (AIII)...When all the points on A₁are on A, the point to A₁belongs to A. (BII)...Toward the two different points a and b on X, there exists such subsets as C and D on X. (i) C∪D=X C∩D=φ (ii) a is not attached to C, nor is b to D. And we have so far taken into intuitive consideration that the topological space can be defined by the fundamental neighbourhood or neighbourhood system.
김동석 호남대학교 2003 호남대학교 학술논문집 Vol.24 No.1
The essentials of information systems based on computer of autocomponent manufactures are in DBMS composed of assembly parts, parts, raw materials, and consuming materials. In most cases, DBMS is divided into various areas and administered manually by several operators. this causes system transformation from manual information systems into automatic information ones to be dificult. Therefore first, for about two or three months both manual and automac information systems should be operate synchronously, then gradually be shifted into automatic information systems. For the success of administrating automatic information systems there should be acquired proper system managers and administers and also it will be inevitably necessary for adaptive training or education process to the new systems. There is such a premise that autocomponent manufacturers adopt EXCEL XP series as a basic software to run the system. For the automatic information systems have been developed using EXCEL VISUAL BASIC as development tool loaded on EXCEL XP. However, because EXCEL XP is interchangeable with the previous versions, such as EXCEL 97 and 2000, there must be no problems if a firm uses these versions. As the core of the automatic information systems is DBMS composed of kinds of autos, name of a part, unique number of a part, name of a material, unique number of a material, name of an assembly part, unique number of an assembly part, and othet cunsuming materials, the reliable results can be derived through only proper management. Especially, as all data are retrieved based on the keyword such as the unique number of a part, assembly part, and material, this requires a premise that those numbers should be managed systematically.
EXCEL 툴을 이용한 自動車部品製造業體의 在庫管理模型에 관한 硏究
金東石 호남대학교 2001 호남대학교 학술논문집 Vol.22 No.1
An issue on invenotory management is closely related with the evaluation of inventories. According to the form of balance sheet, merchandise, finished goods, semi-finished goods, work-in-process, raw materials, and supplies are included in inventories. Cost information on such assets is supplied by a model of inventory management at present of the closing date. Also, according to the form of income statement, cost of sales is calculated as follows ; cost of sales=beginning inventory of merchandise(or finished goods)+purchases during the year(or cost of goods manufactured)-ending inventory of merchandise(or finished goods) Herefrom, the information on beginning inventory and ending inventory of finished goods is applied to the assembly(assy), parts, raw materials all the same. the information on the above assets is supplied by the model of inventory management at the closing date. Therefore, to have a efficient inventory management systems, as an autoparts maker, is absolutely necessary for adequate inventory management along with time for payment management, fund management, and disclosure of adequate financial information. For such reasons, the writer suggests a new model of inventory management systems operating through EXCEL Comparing to the traditional four models, the suggested model requires less numbers of worksheets and columns of a worksheets. this model requires only four following worksheets; First, a worksheet for beginning inventory Second, a worksheet for inputs for current period. Third, a worksheet for outputs for current period. Finally, a worksheet for ending inventory.
김동석,임채경 대구대학교 외국어교육연구소 1993 외국어교육연구 Vol.8 No.-
In second language acquisition, some of the parameterized principles of UG seem to be obstacles rather than aids with the result of may errors in the actual use and interpretation of the target language. The purpose of this study is to suggest some ways to learn and properly use English anaphors and pronominals which are reported to be one of the most difficult categories for Korean students. The results obtained are summarized as follows: 1) The blind application of Binding Principles for English anaphora to Korean anaphoric expressions should be reconsidered. Parametric studies on the governing category for caki and ki should be counted in teaching or interpreting – self and he(she). 2) Honorification in Korean should be taken into consideration. Many Korean anaphoric expressions have no equivalents in English, which has no way to show social difference between speaker and hearer. 3) Ki, which is of relatively recent origin, is not widely accepted as equivalent for he. Some studies even show that ki is not a pronominal, but a deictic expression. From the above results, we can conclude that many errors in learning and using English anaphora can be attributed to the fact that simple translation method has been used in teaching English anaphora without considering the different parametric values between the two languages.
S. cerevisiae와 A. pullulans를 이용한 중금속 제거에 있어 중금속의 선택도에 관한 연구
김동석,서정호,이종헌,송승구 대구효성가톨릭대학교 응용과학연구소 1997 응용과학연구논문집 Vol.6 No.1
폐수중에 함유한 중금속을 처리하기 위하여 미생물을 이용한 중금속 제거공정의 응용가능성을 알아보고자 하였다. Cd, Cr, Ni, Pb을 사용하여 균류인 S. cerevisiae와 A. pullulans의 각 단일 중금속에 대한 제거 선택도와 혼합 중금속의 제거 선택도를 관찰하였고, Pb에 대한 2가지 미생물의 제거특성을 고찰함으로써 각 제거기작에 대한 기초연구를 하였다. 1) S. cerevisiae와 A. pullulans에 대한 단일 중금속(Cd, Cr, Ni, Pb)의 선택도는 다음과 같다 Pb>Cr>Ni>Cd (S. cerevisiae) Pb>Cr>Cd>Ni (A. pullulans) 2) S. cerevisiae와 A. pullulans에 대한 혼합 중금속(Cd, Cr, Ni, Pb)의 선택도는 다음과 같다. Pb>Cr>Ni>Cd (S. cerevisiae) Pb>Cr>Ni>Cd (A. pullulans) 3) 본 실험에서의 선택 순서는 중금속의 원자반경의 크기에 따라 나타났다. 4) S. cerevisiae의 Pb 제거 특성에 있어 초기 PB의 농도가 증가할수록 단위 미생물당 중금속 제거량은 증가하였으며 평형에 도달하는 시간도 증가하는 것으로 나타나, Pb의 세포내 침투가 발생함을 간접적으로 알 수 있었다. 5) A. pullulans는 Pb의 제거에 있어 S. cerevisiae와 마찬가지로 초기 Pb의 농도가 증가할수록 단위 미생물당 중금속 제거량은 증가하였으나, 평형에 도달하는 시간은 초기 Pb의 농도에 거의 무관하였다. 그러므로 A. pullulans의 Ph 제거기작에서는 Pb의 세포내 침투가 발생하지 않음을 간접적으로 알 수 있었다. 6) 2종류 미생물의 PB에 대한 제거능을 비교해보면 초기 Pb의 농도가 96 mg/l 정도인 경우에 A. pullulans에서는 단위 미생물당 흡착량이 120 mg Pb^2+/g로 나타났으나, S. cerevisiae의 경우에서는 70 mg Pb^2+/g로 나타나, 미생물을 이용한 중금속 제거공정을 실용화하고자 할 경우에는 A. pullulans가 보다 유리할 것으로 판단되었다. Waste heavy metals which have a reputation of detrimental effect on the environment through the food chain are generated from mining, dyestuff, material, electric, and petroleum industries. In this study, the feasibility a heavy metal removal process using microorganisms which is an alternative method to remove and recover heavy metals was examined, in order to treat the heavy metal in waste water. The removal selectivity about single and mixed heavy metals(Cd, Cr, Ni, Pb) using Saccharomyces cerevisiae and Aureobasidium pullulans, and the effect of initial heavy metal concentration on the removal of heavy metal were determined. The order of selectivity were Pb〉Cr〉Ni〉Cd(S. cerevisiae) and Pb〉Cr〉Cd〉Ni(A. pullulans) in single metal solution and Pb〉Cr〉Ni〉Cd(S. cerevisiae and A. pullulans) in mixed metal solution. The order of selectivity was mainly depended on the ionic radius. The amounts of heavy metal removal and the time required to the equilibrium state were increased according to the increase of initial heavy metal concentration in S. cerevisiae, but the time to reach equilibrium state was independent of initial concentration in the case of A. pullulans. These facts show that the penetration of heavy metal into the inner cellular part was occured in S. cerevisiae and it cannot be done in A. pullulans.