패션마케팅 및 의상심리 분과 2 : 초등학생의 교복착용 여부에 따른 피복비 및 피복관리행동 연구

이봉연,류덕환 한국의류학회 2000 한국의류학회 학술대회논문집 Vol.2000 No.-

환경원가의 배분에 관한 연구

이봉연 혜전대학 2000 論文集 Vol.18 No.-

人的資源의 會計的 測定 方法에 관한 硏究

李鳳連 혜전대학 1984 論文集 Vol.2 No.-

In a business film there are various kind of resources such as human resource, material resource and financial resource. But the traditional business accounting has mainly covered the material resource and the financial resource as an object of business accounting, paying little attention to the human resoure which is essential and important in business today. Recently, however, active researches and studies have been made to account human resource as an asset for a business unit in terms of providing useful accounting information and precise cost allocation. Accordingly The purpose of this study is to examine the possibility of measuring human resource as an asset in terms of attributes and characterishes of asset evaluation by studying 1) How to theorize accounting human resource as an asset 2) How to measure the value of human resource 3) How to report the resource on accounting 4) Any problems when such methods applied. The findings of this study have proved that measuring human resource as an asset is very effective in reaching accounting goal in spite of its problems and limitation for its application. Namely it can be concluded that if human resource could be measured and used more effectively it would be conducive to more rationalizing business management. In the future it is to be expected that objective and applicable study mothodologies and concepts will be developed as a result of aggressive study in accounting science, economics, behavioral science and management science.

物價變動에 따른 會計情報公示에 관한 硏究

李鳳連 혜전대학 1987 論文集 Vol.5 No.-

As the traditional accounting system does not furnish the accounting information Suitable to the purpose, I studied as follows, on the premise that the accounting system of price change must be introduced : 1. The evaluation of the traditional accounting theory 2. The assumption of price change accounting 3. The present situation of each nation's price change accounting 4. The problem of the introduction of price change accounting As a result of this study presented the introductory way of price change system as follows : 1. It is necessary to have a sufficient discussion on the range and method applying price change accounting. 2. There must be the social agreement on the introduction of price change accounting. 3. The experimentary introduction must be in the first place. 4. Finally the accounting information of price change must be applied at will from the large enterprise.

ABC에 의한 마케팅 豫算 시스템에 대한 硏究

李鳳連,柳秀姃 혜전대학 1999 出版文化硏究所論文集 Vol.1 No.-

Many firms use broad strategic approaches for estimating cash flows that are not closely tied to detailed tactical assumptions about future operations. These forecasts may not be very reliable because cash flow projections of new products can have a 30% to 40% margin of errors. Using ABC for marketing budgeting ,which has been definrd as providing economic information for management decision making. ABC model (with benchmarking)forecasted business processes, activities, revenues, operating costs. The ABC analysis provided an understading of projected business processes and activities that allowed senior management to have more confidence in the detailed tactical ABC forecasts, rather than the initial , broad strategic forecasts. ABC system is not only an accounting system but also a management information system that helps manager gain competitive advantage in strategic decision-making process. And through the analysis of company's activities, every employee would understand the company in terms of process. So, reliability of the company's cost information through ABC system enables organization members to focus on the responsibility accounting system. This pro forma ABC approach also is logical next step for companies currently using ABC and benchmarking to understand existing business processes and activities.

法人稅의 其間配分制度에 關한 硏究

李鳳連 혜전대학 1983 論文集 Vol.1 No.-

Since the purposes of measuring accounting and taxable income are not the same, corporate pretax accounting income reported in financial statements and taxable income reported in an income tax return for the same year often diverge significantly. Modern business accounting being based on premises of going-concern postulate, periodic income accounting should be executed by the artificial terms in succession. To make the accounting fair, we use the principles of accrual basis and of matching costs with revenues. Accordingly all the costs and revenues are to be recognized and measured in accordance with those two principles. The purpose of this study is to review the concepts and methods in the interperiod tax allocation and to apply the allocation method developed in the study to corporation in business in Korea. Findings and results of the study were that an income presentation such as the one shown without tax allocation gives an unrealistic view of the Corporation's activities, is misleading to readers, and should be adjusted to relate income tax expense to income before taxes for accounting purposes. The study was organized into five chapters. Chapter 1 : Introduction The fundamental theory on the income tax expenses before net income accounting and the existing accounting method for income tax in Korea a also explained. Chapter 2 : The difference between the business net income and taxable income, in the view of accounting applicable principles and the types of recognization, are analyzed. Chapter 3 : Theory of interperiod corporate income tax allocation. Among the methods of allocation, liability method is regarded as theoretical and balance sheet oriented, and deferred method is regarded as convenient in practical accounting and income statement oriented. Chapter 4 : Some problems in introducing interperiod tax allocation system to Korea. In case of introducing in Korea, deferred method is desirable on account of conveniency in practice and income statement oriented concept, and the realization of loss carryforward had better be postponed until it is realited. Chapter 5 : As the final chapter of this study, it has been found out that net income cannot be reported fairly unless the income tax allocation in adopted.

활동기준 원가회계 제도의 설계에 관한 연구

이봉연 혜전대학 1999 論文集 Vol.17 No.-

리스會計處理에 관한 硏究 : 우리나라 리스會計處理基準의 分析的檢討를 중심으로 with special reference to the analytical test of Korea's lease accounting

李鳳連 혜전대학 1986 論文集 Vol.4 No.-

So far I have studied the essence and treatment of lease accounting and its disclosure through bibliographies and essays and have compared the standard of Korea's lease accounting with others'. The standard of Korea's lease accounting treatment is based upon America FASB's written opinion but it is amended adjusting to Korea's real condition and I have found the characteristics as follows: 1. the standard of lease accounting is simplified as three kinds. 2. the lease is classified as financing lease and operating lease. 3. the practising date of lease degins with the date taking the first lease. 4. bargain purchase option contains 'bargain purchase agreement', the conception of America's lease accounting. On the contrary of these characteristics, I have found the problems as follows: 1. the problem which computes interest as such from the lease amounts 2. the problem which standarizes bargain purchase option As a result, I think that the standard of Korea's lease accounting treatment is amended adjusting to this country's reat condition and henceforth will make many contributions to the development of lease accounting and will provide useful information for the users of the financial statement.

環境原價配分이 製品製造原價에 미치는 影響에 관한 硏究

이봉연 대한경영교육학회 2002 경영교육저널 Vol.2 No.-

Cr4+ : YAG 레이저에서 열 렌즈 효과에 따른 공진기의 안정영역과 빔 허리 및 비점수차의 보상

이봉연 한국광학회 2006 한국광학회지 Vol.17 No.5

We obtained analytic solutions of boundary conditions to the stable region of Z-fold Cr4+ :YAG laser cavity when the conditions are with and without thermal lensing effect. Also we investigated the influence of the thermal lensing effect on the stability of cavity, beam waist, and astigmatic compensation using aberration transformation matrices. The thermal lensing effect almost has no influence on the stable region of the cavity when the crystal is located in the middle of two concave mirrors and when the distances from the concave mirror to the reflecting mirror and the output coupler are the same. The beam waist, however, is affected more in a tangential plane than in a sagittal plane, and so it is difficult to have astigmatic compensation when the thermal lensing effect exists. This result means that the thermal lensing effect should be considered even for the Kerr-lens mode-locking.