EDP會計監査에 關한 硏究 : EDP회계감사에 관한 연구

김동율 釜山大學校 商科大學 1983 釜山商大論集 Vol.46 No.-

회계자료(會計資料) 모델에 관(關)한 연구(硏究)

김동율,최상문 한국회계학회 1982 會計學硏究 Vol.4 No.1

쇼(G.B.Shaw)의 『무기와 인간』(Arms and the Man)에 나타난 희극성

김동율 동아대학교 인문과학대학 영어영문학과 1997 동아영어영문학 Vol.13 No.-

The purpose in this paper is to show that the comic aspects give the dramatic unity in Arm and the Man. Many critics have argued that this play is not a comedy but an extravaganza, because parts of this play are widely unconnected, and doubled that Shaw conceives himself to have written a serious comedy. Shaw, however, insisted in the preface of this play that he intended the dramatic effect through the conflicts between romantic idealism and realism. These conflicts make this play comic and serious, and this serio-comicness is the characteristic of Shavian comedy. In this play are two romances between Sergius and Louka, Raina and Bluntschli, which produce conflicts in many aspects. First, the comic conflicts between idealistic romanticism and realism in Sergius and Raina work as the kind of background of this play. Second, the conflicts between Sergius and Louka, Raina and Bluntschli give the clues to solve the conflicts between idealistic romanticism and realism in Sergius and Raina. Last, all the conflicts act as revelation of both the ignorance and the knowledge for 'real love'. In the course of Raina's and Sergius's transformation from romantic to realist, they face realistic Bluntschli and Louka and reveal their incipient elements of realism. These realistic-romantic dualities bear the comic-serious conflicts and solutions. Conclusively Shaw makes the most of the comic aspects in order to break from the break from the convention of the fictitious idealism. Though Shaw wants to treat 'war and love', it is not that he wants to abolish war, but that he wants to abolish the idealization of war, not that he wishes to abolish love, but unrealistic views of love This achievement through the conflict between romanticism and realism contributes to promote the development from conventional romantic comedy to modern realistic play.

중소제조업의 산업 인력난

김동율 경영행정대학원 1995 최고경영자과정 논문집 Vol.4 No.-

現行原價·不變購賣力會計情報의 經濟的 設明力에 관한 硏究

金東律 부산 외국어 대학교 1988 外大論叢 Vol.6 No.1

Price change have long been recognized in both accounting and economic literature as being a serious problem. Under the inflationary conditions, there are some of problems in regarding the conventional historical cost accounting. First, the postulation of stability in monetary value turns to be found unrealistic, and therefore the accounting data on the traditional financial statement has become useless. Second, the income measured in terms of historical cost is consisted of current oprating income and earning by price level changing but it can't measure and communicate them separately. It is very difficult to maintain physical capital because the period income determined by maching historical cost and current revenue causes unadequate income tax and divident. This fact comes bring self-liquidation. As a result, some actions for developing an alternative accounting system to reflect the impact of inflation on the financial statements reported by business entities are required. Two basic approaches for inflation-adjusted accounting system to reflect the impact of inflation on the financial statements reported by business entities are required. Two basic approaches for inflation-adjusted accounting system are suggested; one is the current purchasing power accounting(CPP) which use the general price index numbers to reflect the change of purchashing power of money according to the impact of inflation, the other is current cost accounting(CCA) which use current cost instead of historical cost to assess the value of resources. In the early 1970s most of official recommendations were concerned with general purchasing power accounting, and in 1975 it seemed probable that the accountancy bodies in several countries would be recommending the publication of supplementary CPP accounting information in the late 1970's. In September 1975, however, the UK Sandilands Committee recommended a system of current value accounting and since that time there has been a gradual movement away from CPP accounting towards current cost accounting. In th America the lengthy struggle to development an accounting standard on a controversial topic finally reached a milestone in september 1070, when the Financial Accounting Standard Board issued Stratement No. 33, Financial Reporting and Changing Prices. In the United Kingdom a government sponsored committee (Sandilands Committee) recommended that all companies should as soon as practicable adopt an accounting system to be known as current cost accounting. ICAEW(institute of Chartered accountants in England and Wales) isued in March 1980 SSAP 16 (Statement of Standard Accounting Practices No. 16) to apply to accounting periods staring on or after 1 January 1980. There have been many debate over how best to reflect the impact of changing prices concerns the extent to which general veersus specific price change should be incorporated in to the supplementary disclosures. Proponents of historial cost/constant dollar (HC/C$) method argue that inflation is the problem; an adequate solution, therefore, is the adjustment of historical cost amounts using an index incorporating a broad range of price changes, either the Consumer Price Index(CPI) or the Cross National Product Imlicit Price Deflator. Proponents of current cost/constant dollar(CC/C$) method argue that the decusuib usefulness of historial cost data declines, even if there is no general inflation, when prices change in the specific goods and services purchased by a company. An unprecedented research program has beren implemented by the FASB. The board has issued Statement No. 70. Finacical Reporting the Changing Prices: Foreign Currency Translation, which rescinds the requirement that companies with significant foreign operations disclse historcal cost/constan dollar(HC/C$) data. And on December 27, 1983, the FASB issued the Invitation to Comment(IC) Supplementary Disclosures about the Effects of Changing Prices, which discusses potential idcourse corrections in Statement No. 33 and related pronouncement. In December 1986, the Board issued a Statement of Financial Accounting Standards No 89. Financial Reporting and Changing Prices, that woul have combined with out Significant changes all existing FASB pronouncements relating to reporting supplementary information on the effects of changing prices, Thus, it would have countinued the disclosure of current cost information expressed in terms of constant monetary units, According to Statement No.89, a business enterprise that prepares its financial statements in U.S dollars and in accordance with U.S generally accepted accounting principles is encouraged, but not required, to disclose supplementary information on the effects of changing prices. Certain disclosures related to mineral resource assets also would have been continued. Althought the requirements for historical cost constant purchasing power information were previously eliminated, such information could have been substituted for current cost costant purching power informations in certain circumstances. That proposed Statement would have differed from existing requirements in two respects The five-year summary of selected finan data would have been stated in average-for-the-current-year units of purchasing power. The option in Statement 33 to use base-year dollars the end for or the end-of-the-current-year U.S. Consumer Price Index would have been elminated. In addition, a gain or loss on disposal or write-down of inventory or property, plant, and equipment thatwas includid in income from continuing operations in a current cost basis. In an inflation condition capital maintenance concept is very important. An enterprise receives a return only after its capital has been maintained or recovered. The concept of capital maintenance, therefore, is critical in distinguishing an enterprises return on investment from return of its investment. The financial (money) amount of an enterprise's net assets at the end of a period exceeds the financial amount of net assets ant the beginning of the period after excluding the effects of transactions with owners. In contrast, a return on physical capital results only if the physical productive capacity of the enterprise at the end of the period exceeds the physical productive capacity at the beginning of the period, also after excluding the effects of thransactions whth owners. The physical capital maintenance concept can be implemented only if inventories and property, plant, and equipment are measured by thier current costs, while the financial capital maintenace concept does not require maintenance concept does not require maintenace concepts incolves the effects of price changes during a period on assets while held and liabilities while owed. Under the financial capital concept, if the effets of those price changes are recognized, they are conceptually holding gains and losses and are included in the return on capital. Under the physical capital concept, those changes would be recognized but concepyally would be capital be includid directly in equity and not includid in return on capital. The reader is free to cpmbine some, all, or none of the various holding gains(shuch ans the Increase or Decrease in Current Cost and the Gain or Loss in Monetary Items) with Income from Continuting Operations. As a result, several different income numbers can result. These income numbers can be characterized according to the nature and treatment of the various holding gains in a given income measure generally implies a capital maintenance comcept. In this paper, various capital maintenance concepts are examined which are inplicit in the assorted incom figure choices available form various accounting model, and the extent to which they are physical or financial or, in some cases, uniterpretable is analyzed. Next, some, conceptual issues related to holding gains and current cost measurements are addressed. Then some major inplementation prolems involved in calculating current costs are discussed. Finally, the need for and the possibility of introduction of CCa to Korean economy are discussed, and the proposals for CCA acceptance are offered as a final comment.

청강 김영훈의 거서화중탕 임상 활용에 대한 연구 - 1915~1924 김영훈 진료기록을 중심으로 -

김동율,정지훈,차웅석 한국의사학회 2015 한국의사학회지 Vol.28 No.1

The purpose of this study is to examine the prescription of Geoseohwajung-tang which often appears in Kim Yeoung-hun’s medical records and how he employed this prescription. Geoseohwajung-tang is a prescription that can be found in no books of medicine in East Asia other than Kim Yeoung-hun’s medical records, his posthumous work, Cheongganguigam, and Seungjeongwon Ilki, the diaries of royal secretariat of the Joseon dynasty. It was mostly used for digestive problems resulted from eating wrong food in summer and diversely applied by changing the composition of the medicinal ingredients according to the patient’s symptoms. To see how Geoseohwajung-tang was used clinically, the researcher analyzed Kim Yeoung-hun’s medical records written in 1915~1924. Among his total 21,369 medical records, 549 ones included Geoseohwajung-tang, and all of them were in July to September, so we can see that it was a prescription for the summer season. The use of the prescription was not highly related with the patient’s gender, occupation, or age. The names of the diseases are mostly diarrhea, dysentery, acute vomiting with diarrhea, and all of them are highly related with diarrhea. The causes of them are mostly summer-heat, dampness, and food poison. 이 논문은 청강 김영훈의 진료기록에 자주 등장하는 거서화중탕이라는 처방이 무엇이며, 또 그가 이 처방을 어떻게 활용하였는지 연구한 것이다. 거서화중탕은 동아시아의 여타 의학 서적에서 보이지 않는 처방으로, 오직 청강 김영훈의 진료기록과 그의 유작인 『청강의감』, 그리고 조선 왕실기록인 『승정원일기』에만 등장한다. 주로 여름철 음식을 잘 못 먹어 생긴 소화기문제에 사용하였으며, 환자의 나이, 증상 등에 따라 약재 구성에 변화를 주어 활용되었다. 거서화중탕의 임상활용에 대해 알아보기 위하여 청강 김영훈이 1915년부터 1924년까지 진료한 기록을 통계적으로 분석해보았다. 총 21369건의 진료기록 중 거서화중탕은 547건 활용되었으며, 모두 7월~9월에만 사용되어 여름철에 사용한 처방임을 알 수 있었다. 성별, 직업, 연령 등과 처방의 활용도에는 큰 관련이 없었다. 주요 병명은 설사, 장벽, 곽란 등으로 대부분 설사와 관련된 병들이며, 병인은 서사, 습사, 음식 등이 주를 이루었다.

경종(景宗)의 병력(病歷)에 대한 연구 I - 『승정원일기(承政院日記)』 약방(藥房) 기록을 중심으로 -

김동율,김태우,차웅석,Kim, Dong-Ryul,Kim, Tae-Woo,Cha, Wung-Seok 한국의사학회 2012 한국의사학회지 Vol.25 No.1

This study is about King Kyung-jong's medical history written on "The Daily Records of Royal Secretariat of Chosun Dynasty". Kyung-jong, the 20th King of Chosun was born in 1688 as a prince and passed away in 1725. When he was prince, his main diseases were some infectious things; for example, smallpox, measles, a sort of malaria, a sort of mumps etc. But the time he was king, his main diseases were related unenergetic(虛證). According to "The Daily Records of Royal Secretariat of Chosun Dynasty" yak-bang(藥房) records, some informations about his health are different from general knowledges. At first, His father's dead is more related his health than his mother's dead. Second, he was fat, not thin(or desiccate). Third, his infertility was not caused his mother when she died. Fourth, he was regarded as one of psychological healthy person. And not exactly related Kyung-jong's health, in "The Daily Records of Royal Secretariat of Chosun Dynasty" at Kyung=jong's era, there are some meaningful informations at medical history. One is a doctor who was smallpox specialist. His name is Yoo-Sang, he treated three of Chosun's King very perfectly and his family worked for the royal family's health for 150 years, especially treating smallpox. the other is prescription Gamijojungtang(加味調中湯), Kyung-jong's favorite prescription. This prescription is considered royal special prescription at Chosun.

위상최적설계를 활용한 압출기의 플라텐 경량화 설계

김동율,김지욱,이정인,조아라,이성윤,정명식,고대철,장진석 한국소성∙가공학회 2022 소성가공 : 한국소성가공학회지 Vol.31 No.5

In this study, the weight of the platen was reduced using the structural strength analysis and topology optimization design of the extruder by finite element analysis. The main components of the extruder such as the stem and billet, were modeled, and the maximum stress and safety factor were verified through structural strength analysis. Based on the results of the structural strength analysis, the optimal phase that satisfies the limitation given to the design area of the structure and maximizes or minimizes the objective function was obtained through a numerical method. The platen was redesigned with a phase-optimal shape, the weight was reduced by 40% (from the initial weight of 11.1 tons to 6.6 tons), and the maximum stress was 147.49 MPa safety factor of 1.86.

어플리케이션의 가상 메모리 보호를 위한 연구

김동율,문종섭,Kim, Dong-Ryul,Moon, Jong-sub 대한임베디드공학회 2016 대한임베디드공학회논문지 Vol.11 No.6

As information technology advances rapidly, various smart devices are becoming an essential element in our lives. Smart devices are providing services to users through applications up on the operating system. Operating systems have a variety of rules, such as scheduling applications and controlling hardwares. Among those rules, it is significant to protect private information in the information-oriented society. Therefore, isolation task, that makes certain memory space separated for each application, should highly be guaranteed. However, modern operating system offers the function to access the memory space from other applications for the sake of debugging. If this ability is misused, private information can be leaked or modified. Even though the access authority to memory is strictly managed, there exist cases found exploited. In this paper, we analyze the problems of the function provided in the Android environment that is the most popular and opened operating system. Also, we discuss how to avoid such kind of problems and verify with experiments.

쇼(G. B. Shaw)의『홀아비 촌』(Widowers' Houses)에 나타난 풍자성

김동율 신한영미어문학회 1998 새한영어영문학 Vol.39 No.-

This study concems aspects of satire represented in Widowers' Houses as a romantic comedy. It has been said that this play discloses the dark side of capitalism. Shaw dramatizes this theme using satire because this theme would not be welcomed by Victorians who did not wanted to face the realities of capitalism in their era. Widowers' Houses, being of the romantic genre which was widely popular during the Victorian age, deals unusually with serious socioeconomic problems with capitalism of those days and also intends to convert capitalism into socialism. Thus the satire in this play is an appropriate method to expose the seriousness of what appears to be comical. The plot of this play consisting of 3 acts is very similar to that of other romantic comedies in the Victorian gae. That is, a man meets a girl and loses her but gets her back. In this play the love of Trench and Blanche is challenged by slumlandlordism, a symbol of the squeeze of capitalism. Trench rejects the corrupted money in the first part of the play, but later this idealistic manner of his comes to unpleasant realities, uncovering the snobbery about money, love, justice and so on. Contrary to the audience's expectation, however, his shift results in a happy ending in the play. But Shaw quiets down the disapproval of the audience with the reunion between Trench and Blanche and their demand for a happy ending is satisfied. At the same time the audience also realizes the economic problems which Shaw deals with. Consequently, a satiric method by Shaw is similar to that by Horace, dulce and utile. In satirizing this theme, love affairs are followed by Shaw's message. In this way, Shaw puts the bitter theme under the sweet love game. In other words, the reality is under the ideal. In this play it is not Shaw's intention to create victims of his satire but to induce a response by his audience. In doing so, Shaw does not satirize an individual but an entire society and achieves his ultimate goal, Social Revolution.