제조환경의 변화와 원가회계시스템에 관한 연구

오정수 남서울대학교 경영연구센타 1999 경영연구 Vol.1 No.-

Abstract Today's, because the rapid development of electronic and computer technogies has made factory automation possible, many manufacturers can produce many brands-few products and high quality products. As conventional cost accounting system was designed under the labor-condensed few brands- many products system after the industrial Revolution, indirect. manufacturing costs are allocated on the basis of direct labor costs or labor hours and it is the accounting system focused for financial accounting. The relevance for decision making on it lost long ago. Under the Just-in-Time Production System and Flexible Manufacturing System, as enormous investment and costs are needed and direct labor costs is relatively small, the basis of allocation of indirect costs should be changed to get correct cost of product. It is essential for pricing policy, management performance, measurement of product ability of revenue. Because Activity-Based Cost System(ABCS) is the new cost accounting system which indirect costs are allocated on the basis of activities used, the problems of conventional cost. accounting SYSTEM can be solved and unnecessary activities can be cut down. Incase the new system is introduced in the manufacturing companies, correct cost drivers should be developed, analysed and chosen, and the analysis and comparison of cost-benefit of it should be made before the new system is adopted.

아끼시나무의 신용도 개발 : 온돌용 바닥재 제조 Manufacture of Floor for Ondol

노정관,윤석규 진주산업대학교 1999 산업과학기술연구소보 Vol.- No.6

아까시나무재의 色相과 强度的 性能등의 材質을 고려한 새로운 用途로서 2종류의 온돌용마루판 제조와 그 성능늘 검토하였다. 1.合成樹脂 複合 아까시나무 溫突用 마루板 0.5㎜ 아까시나무 單板과 ABS(아크릴로니트릴-부타디엔-스틸렌)樹脂를 이용하여 10x10㎝의 아까시나무 溫突用 마루板을 射出成形하여 製造하였다. 본 제품의 熱傳達速度는 市販의 溫突用 마루板 에비해 비교적 양호하였으며, 熱變形溫度는 160℃로 온돌 위에 시공하여 이용하여도 열에 의한 문제는 없을 것으로 생각된다. 또한, 휨강도도 아까시나무 素材와 거의 유사하였으며, 市販의 온돌용 마루판에 비해서는 우수하였다. 合成樹脂와 아까시나무 單板間의 耐水接着性能은 1시간 끓임과 60℃, 20時間乾燥 후에도 剝籬되지 않았다. 2.폐비닐 複合 아까시나무 溫突用 마루板 폐비닐, 탈크 및 목분을 組合하여 製造한 시트상의 基材에 0.5㎜ 아까시나무 單板을 積層接着하여 製造하였다.두께가 3.2㎜로 기존의 제품에 비해 얇기 때문에 熱傳達 性能이 우수하고, 再生樹脂板體와 아까시나무 單板間의 耐水 接着性能 및 耐熱性도 비교적 良好하였다. This research was endeavored to manufacture two kinds of Ondol floor made of Black Locust with consideration of color and strength, and the bonding properties were evaluated. 1.Composite Ondol floor with locust veneer and synthetic resin The Ondol floor (10 by 10㎝) was manufactured by injection moulding with locust veneer (thickness 0.5㎜) and ABS (acrylonitry-butadiene-styrene) resin. The heat transfer rate and bending strength of manufactured Ondol floor were comparatively higher than those of current commercial products, and the bending strength was even similar with locust lumber, In aspect of the water resistance(wet bonding property) between synthetic resin and locust veneer, the delamination was not occurred after 20 hours drying at 60℃ with 1 hour boiling. 2.Composite Ondol floor with locust veneer and recycled vinyl The Ondol floor was manufactured by laminating locust veneer (thickness 0.5㎜) with base plate on sheet containing recycled vinyl, talc and sawdust. Compared with current commercial products, the heat transfer property was superior due to slim thickness (3.2㎜). In addition, the heat resistance and water resistance between recycled resin plate and locust veneer were also suitable.

中 ·高等學校에서의 文學敎育論序說

金長好 동국대학교 교육문제연구소 1983 교육문제연구 Vol.2 No.-

한국 개신교회 건축물의 예배공간계획에 관한 연구

노정호 건국대학교 조형연구소 1995 조형연구 Vol.3 No.-

The church is the place where the disciples who believe Jesus Christ gather and worship god. The form of the church architecture has changed by history, culture, and thought. But, the conceptual space of the church should be based on the Bible and the churchs true nature according to human behavior patterns should be understood. Nowadays, the conceptual space from of Korean Protestant church is too authoritative to communicate between the minster and disciples. The worship place is needed for accelerating the function of congregations where is united in Jesus Christ. So, the worship place of the church needs the design checklist and the design methodology based on theological consideration and social needs. To make the worship place of the modern Korean Protestant church in desirable direction of the interior design. Firstly, the history of the church has been reviewed. Secondly, the history and current situation of Korean Protestant churches has been reviewed and problems of the Korean worship place have been analyzed. Thirdly, the relationship between the tabernacle and the current Protestant worship place has been analyzed. Fourthly, the spatial function such as the chancel, the nave, and chair of the worship place has been analyzed and several checklists and the design direction from a result of this study are presented. Therefore, these results can be useful data for modeling of Koran modern worship place, which is based on theological consideration of tabernacle and human behaviors.

希臘劇의 形式과 그 意義

金長好 동국대학교 연극영상학부 1978 演劇學報 Vol.10-11 No.-

Having approached the dramas from an external point of view, we shall then be able better to analyze them from the internal point of view, in the effort to determine what is their essential nature, what meaning or meanings they possess as works of art. In ancient tribal society of Korea, they presented periodical festivals for fertility of their agricultural communities. Yungko(Buyo tribe), Tongmyung(Kokuryo tribe) and Muchun(Yeh tribe)are names of that. The others tribes of Tongokji, Mahan, and Chinhan also most like that. In may of spring, after rice-transplantation, and in octobre of autumn after harvest, they always offered a fervent prayer to celebrate the heaven. Day and night, all community's old and young had drink and dance with song. It seems reasonable to conjecture that the origin of art of drama begins from thus Nori. It is evident that marked religious festivals, of course there lie both orgy and sanctity in rite. The origin of drama, in Greece as elsowhere, lie far beyond the reach of literary or even archaeogical evidence. At its roots lie not only the human instinct for narrative and impersonation, but also the instinct for the ritualistic expression and interpretation of the power of natural forces, the cycle of life and death and the nexus of past, present, and future. By the time the art emerges into anything like historical daylight, it is evident that the elements of dance and song are essential to its nature and that its prime function is the expression of the feelings and reasonings excited by man's battles with the eternal forces that appear to govern his life. In Athens of the fifth century B.C. dramas were presented only on two occasions, both of which marked religious festivals. At other times plays were presented at rural festivals in various Greek communities, when the productions, so to speak, would "go on the road." In the city, the less important of the festivals, called the Lenaca, or Festival of Wine-Press, was held in Janualy/February of each year. In general this occasion was devoted to the presentation of comedies, though some tragedies were also produced. The more important festival, however, was the so-called Greater or City Dionysia, which was celebrated annually in March/April in honour of the god, Dionysus. It seems reasonable to conjecture that all three, tragedy, satyr-play, and later dithyramb, had a common and close association with the spring festivals which were held to celebrate the worship of Dionysus. This god, as one of the Greek anthropomorphic divinities, symbolized the spirit of fertility, of generation and regeneration, which marks the season of spring, and he also came to be identified with the vine.

정신분석학과 문학비평

곽정연 한국독어독문학회 2003 獨逸文學 Vol.85 No.-

DIe Psychoanalyse, die Freud etwa im Jahr 1896 als psychotherapeutische Methode neu einfu¨hrt, entwickelt sich zu einer neuen wissenschaftlichen Disziplin, welche die menschliche Seele auszuleuchten trachtet, und dadurch enorme Wirkung auf die Geisteswissenschaften ausu¨bt. Die Literaturuntersuchungen von Freud, mit denen er seine Theorie zu verifizieren versucht, beleuchten die unbewusste Dimension des Werkes, erkla¨ren neue Sinnzusammenha¨nge im jeweiligen Werk und zeigen somit ein neues Modell der Literaturkritik auf. In dieser Arbeit wird versucht, die Anwendungsmo¨glichkeiten der Psychoanalyse als eine Theorie der LIteraturkritik systematisch darzustellen und dabei Verknu¨pfungsmo¨glichkeiten der psychoanalytischen Literaturkritik mit anderen wissenschaftlichen Disziplinen und LIteraturtheorien aufzuzeigen. Die psychoanalytische Literaturkritik wird nach methodischen Schwerpunkten in drei Teile eingeteilt, na¨mlich in die kreationsorientierte, werkorientierte (darunter wiederum in die inhaltsorientierte, formorientierte) und in die rezeptionsorientierte psychoanalytische Literaturkritik. Und die Charakteristik sowie das Untersuchungsgebiet jeder Literaturkritik werden anhand der Literaturanalysen von Freud erla¨utert. Freud betrachtet Literatur vor allem als ein Medium, welches die Kommunikation zwischen Autor und Leser zu Stande bringt und sowohl dem Autor als auch dem Leser Lust bereitet. Der Terminus 'Lust' in der Psychoanalyse, der mit den drei psychischen Instanzen U¨ber-Ich, Ich und Es in Verbindung steht und somit nicht nur mit dem Lustprinzip, sondern auch mit dem Realita¨tsprinzip, entha¨lt vielschichtige Bedeutungen und ist zu unterscheiden vom Wort 'Lust' im allgemeinen Sinne. Vor allem "die intellektuelle Lust", die von der realita¨tspru¨fenden Funktion des Ich herru¨hrt, ist bis jetzt nicht genu¨gend in der psychoanalytischen Literaturkritik beru¨cksichtigt worden. Die psychoanalytische Literaturkritik, welche die unbewusste Dimension des Werkes in Hinsicht auf den unbewussten Vorgang der Kreation und Rezeption untersucht, zeigt mit Hilfe anderer Wissenschaften, z. B. Geschichte, Soziologie und PHilosophie viele neue Pespektiven und Arbeitsgebiete auf.

飲酒運轉事故에 대한 懲罰的 損害賠償

尹正煥 昌原大學校社會科學硏究所 2003 사회과학연구 Vol.10 No.-

대나무재의 접착성

노정관,김재경,김사익,조종수,윤승락 진주산업대학교 1999 산업과학기술연구소보 Vol.- No.6

3종의 죽재(맹종죽, 왕대 및 솜대)에 대한 특성(생재함수율, 절간길이, 두께등)의 변이 및 상온경화형 수지 접착제에 대한 죽재의 접착성능을 검토한 결과는 다음과 같다. 생재함수율은 죽고 및 절부나 절간부에 관계없이 솜대가 가장 낮았으며, 솜대나 맹종죽은 죽고가 증가함에 따라 점점 감소하는데 반해 왕대는 중간부가 가장 높았다. 절간부의 길이는 3죽종 모두 하간부나 상간부에서 보다 중간부에서 길었으며, 절간수 20까지의 절간길이의 평균은 왕대, 솜대, 맹종죽의 순이었다. 동일직경에서 간벽의 두께는 맹종죽이 가장 두꺼웠으며, 왕대가 가장 얇았다. 맹종죽에 대한 상온경화형 수지 접착제의 접착성능은 PVAc와 요소수지가 우수하였으며, 동일접착조건에서의 목재(낙엽송)와 목재 접착재료 보다도 내수접착강도는 약 2배 우수하였다. 구조용 상온경화형 수지 중에서는 수성고분자-이소시아네이트 수지 접착제의 접착성능이 가장 양호하였다. 접착성능이 비교적 우수한 PVAc 및 수성고분자-이소시아네디트수지에 의한 왕대의 접착성능은 양수지 모두 맹종죽 보다 우수하였다. 접착부위(절부+절부, 절부+절간부, 절간부+절간부)나 적층시의 접착면(외피부+외피부, 외피부+내피부, 내피부+내피부)에 따른 맹종죽의 접착성능에는 큰 차이가 없으나, 단지 내피부간의 절부와 절부의 접착성능은 타 접착면이나 접착부위 보다 10∼20㎏f/㎠ 낮았다. The variation of characteristics including green moisture content, internode length, and clum-wall thickness and the bonding properties of ambient setting resin adhesives in three bamboo species, Phyllostachys pubesens Mazel. et Z (Moso bamboo), P. bambusoides Sieb. et Zucc (Giant Timber bamboo), and P. nigra var. henosos Stapf (Hachiku bamboo), were evaluated. Among three species, Hachiku bamboo showed the lowest green moisture cintent without exception for culm height, node and internode parts. In species of Hachiko and Moso bamboos, as the culm height was increased, green moisture content in middle culm. Compared with lower or upper culms, the internode length was the longest in middle culm of all three species. and the order of averaged internode length under internode number 20 was as followed; Giant Timber bamboo>Hachiku bamboo>Moso bamboo. With same value of diameter, Moso bamboo contained the thickest culm-wall, while Giant Timber bamboo the thinnest. The superior bonding property of ambient setting resin for mon-structural uses in Moso bamboo was obtained in PVAc and urea-formaldehyde resin, and the wet bonding strength was two times better than in wood (Larix species) adhesion, Among the ambient setting resins for structural uses, water based polymer-isocyanate resin adhesives showed the best bonding properties. In Giant Timber bamboo, the bonding properties using PVAc and water based polymer-isocyanate resin adhesives were better than in Moso bamboo. There were no significant differences on bonding properties in Moso bamboo depending on adhesion position and zone, but the bonding property of node-node parts, which were bonded as inner layer and inner layer, was lower by 10 to 20㎏f/㎠ than other adhesion position and zone.

방화로 입원의뢰 된 환자에 대한 임상 연구

이정화,최상섭 大韓法醫學會 1997 대한법의학회지 Vol.21 No.1

Objects: The main purpose of this study was aimed at examining the epidemiological and clinical data of firesetters in Konju forensic psychiatric hospital. Methods: The thirty firesetters were admitted at Konju forensic psychiatric hospital from January. 1, 1988 to December. 1, 1995. They carefully investigated from January. 3, 1996 through the methods of psychiatric interview, chart review, the written judgement review and telephone interview. Results: There are significant differences in education level and intelligence quotient among three groups. Prevalence of febrile convulsion, nail biting, and enuresis are highest among the firesettes. Alcohol-related family history is significantly high in firesetters. Most frequently reported motivation of firesetters were psychosis, and anger or revenge.

局部義齒 프레임워크用 卑貴金屬合金의 鑄造組織과 硬度에 關한 硏究

盧正剋,李基大 慶北大學校 齒科大學 1985 慶北齒大論文集 Vol.2 No.1

In recent years, base metal alloys have almost replaced gold in the fabrication partial denture frameworks due to their relatively low density and high hardness. The main problems with the base metal alloys can be associated with their excessive hardness and inadequate elongation. The purpose of this study was to investigate the relationship between the microstructure and the hardness of chromium cobalt alloys depending on the cooling methods followed by casting. The 1st group was quenched in 0℃ water, the 2nd, bench cooled at room temperature (25℃), and the 3rd, slowly cooled in the furnace from 700℃ to room temperature(25℃) The microstructures of each specimen were compared by means of photomicrograph taken by metallurgical microscope. In addition to this, the mechanical characteristics of each specimen were obtained using the Rockwell Hardness Number(RHN). The results were obtained as follows. 1) In the cooling of cobalt-chromium alloys for partial denture, the slow cooling method (i. e. bench or furnace cooling) considered more profitable than the rapid cooling method(i. e. quenching at 0℃ water). 2) The microstructure of alloy casted by direct gas flame method showed some miroporosity and casting defects. The grain particles in the slowly cooled alloy were more finer than the rapidly cooled alloy. 3) The hardness value of the slow cooling method(R. H. N. value:about 46) appeared higher than the rapid cooling method(R. H. N. value: about 36).