어업권 회계에 관한 연구

김태용,정준수 한국수산경영학회 1980 수산경영론집 Vol.11 No.1

Nowadays managers of fisheries enterprises and users of accounting information have a considerable interest in the fishery right. The fishery right, which is given by administrative quarters, is referred to exclusive fishing right in a certain coastal fishing ground, and it has been one of the property rights since the turn of the century. The main purpose of this study is to provide an improved accounting method of the fishery right from the side of accounting. To achieve this purpose, legal nature of the fishery right should be understood in the first place, for the fishery right, an intangible asset, is a sort of property right guaranteed by the fisheries laws. According to the basic law in the fisheries "Fisheries Law," the fishery right is broken down largely into three categories; culture fishing right, set fishing right and common fishing right. The legal characteristics of these fishery rights are as followings: 1. The fishery right is a private right. 2. The fishery right is a property right. 3. The fishery right is a right in rem, and legal provisions pertaining to land are applied to the fishery right with necessary modifications. In addition to the above fishery rights, the Fisheries Law provides some provisions on the so-called entrance right, and those who obtained the right are authorized to access to a certain common fishing right fishing ground where they have been traditionally fishing. In the inland fisheries, the fishery right system similar to that of the coastal fisheries discussed above is adopted in conformity with the Inland Fisheries Developing and Expediting Law. Viewing from an angle of accounting, there are two kinds of additional fishing rights which are dealt as assets. These fishery rights dealt as asset include the license of entry in the so-called permitted fishing which is also called as fishery right in plain language, and the entrance right obtained abroad. Although these two kinds of rights are not the fishery right from a viewpoint of law, they are regarded as fishing rights in accounting which intends to provide a useful economic information. In accounting, therefore, a certain standard of cognizance should be established to sum up the expenditures on acquiring various fishery rights as intangible assets. In this study, the author attempts to establish some standards. They are as follows: 1. The fishery right should be limmitted to the fisheries. 2. There must exist some prospective benefits or service potentials on acquiring the fishery right. 3. Prospective benefits of the fishery right must be extended to a long period. 4. The fishery right must accrue to a specific individual or firm. 5. There must be a legally enforceable claim for losing the fishery right. 6. The amount of the expenditures on acquiring the fishery right must be important, or the fishery right must be a transferable right. If these standards are adopted, the fishing right created in the permitted fishing will be one of the intangible assets. In choosing this right as an account title, however, there are two theories run counter to each other; one theory insists that the right should be reported as "fishery right," and the other one insists that it should be reported as "goodwill. " Although these controversies may still be open to dispute, the author supports the latter on the ground of following reasons: 1. The right is not a legal right expressly provided for in the law, but an economic right based on the economic activities. 2. Since the value of the right is totally created from profitability, there is no essential difference between the right and the goodwill. 3. It is useful in providing the users of financial statements with the accounting information to make a sharp distinction between the economic right and the legal right. The evaluation of the fishery right is needed in case of transferring the right. As regards the evaluating method, Applicability of the evaluating methods of the goodwill to those of the fishery right is examined, and it is found that two of them, namely the method of years' purchase of average excess earnings and the capitalization method, may be applicable. Since, however, it seems to the author that the value of the fishery right is combined one of the legal value and the value of profitability, the author suggests that a compromised method of the two methods, that is, evaluating the legal value on the cost basis and evaluating the value of profitability by the capitalization method, is a rational method. In amortizing the fishery right, it should be amortized by the fixed installment method during the available period of the fishery right provided in the fisheries laws, and the value of amortization should be reported by the direct method, for the fishery right is a limitted asset because of its limitted terms of validity. Finally, in reporting the fishery right on the financial statements, classification of fisheries(e. g., "Set fishing right") shold be shown when the amount of aquiring value is of significant importance, because it is helpful for the users of financial statements to identify the complicated various kinds of fisheries.

Long-Term Outcomes Following Thermal Ablation of Benign Thyroid Nodules as an Alternative to Surgery: The Importance of Controlling Regrowth (Endocrinol Metab 2019;34:117-23, Jung Suk Sim et al.)

김태용 대한내분비학회 2019 Endocrinology and metabolism Vol.34 No.3

기초형상에 대한 인간의 본능적 주의투여에 관한 연구

김태용 한국언론학회 2005 한국언론학회 심포지움 및 세미나 Vol.2005 No.-

정보통신기기 지정시험기관 숙련도시험 프로그램의 도입에 관한 연구

김태용,배장근,박태식,허봉재,서동환,조규보,윤경효 한국전자파학회 2004 전자파기술 Vol.15 No.2

대부분의 국가에서는 생산제품의 적합성. 평가를 위해 인정기구를 통한 시험기관 인증제도를 운영하고 있으며, 세계 표준화 기구들과 상호 연계하여 표준화 및 관리 제도를 운영하고 있다. 국내의 경우 정보통신부 전락연구소는 정보통신기기에 대해 분야별로 시험 기관 인증(지정)제도를 운영하고 있으며 이에 대한 사후관리 업무도 수행하고 있다.(중략)

발성사고법(Think Aloud)을 이용한 인쇄신문 독자의 기사선택 과정 연구

김태용,박재영 한국언론학회 2005 한국언론학회 학술대회 발표논문집 Vol.2005 No.-

다중금속복합층 핵연료 피복관의 필거링 공정에 관한 유한 요소 해석 연구

김태용,이정현,김지현,Kim, Taeyong,Lee, Jeonghyeon,Kim, Ji Hyun 한국압력기기공학회 2017 한국압력기기공학회 논문집 Vol.13 No.2

In severe accident conditions of light water reactors, the loss of coolant may cause problems in integrity of zirconium fuel cladding. Under the condition of the loss of coolant, the zirconium fuel cladding can be exposed to high temperature steam and reacted with them by producing of hydrogen, which is caused by the failure in oxidation resistance of zirconium cladding materials during the loss of coolant accident scenarios. In order to avoid these problems, we develop a multi-metallic layered composite (MMLC) fuel cladding which compromises between the neutronic advantages of zirconium-based alloys and the accident-tolerance of non-zirconium-based metallic materials. Cold pilgering process is a common tube manufacturing process, which is complex material forming operation in highly non-steady state, where the materials undergo a long series of deformation resulting in both diameter and thickness reduction. During the cold pilgering process, MMLC claddings need to reduce the outside diameter and wall thickness. However, multi-layers of the tube are expected to occur different deformation processes because each layer has different mechanical properties. To improve the utilization of the pilgering process, 3-dimensional computational analyses have been made using a finite element modeling technique. We also analyze the dimensional change, strain and stress distribution at MMLC tube by considering the behavior of rolls such as stroke rate and feed rate.

환상의 여학생 부대 - 이차정 편

김태용 심미안 2020 문학들 Vol.- No.61

기업에서의 폐자원 재활용 및 재생 활동 - 삼성 그룹의 사례 -

김태용 한국환경교육학회 1998 環境 敎育 Vol.11 No.1

Effect of Hyperthyroidism on Preventing Renal Insufficiency

김태용 대한내분비학회 2022 Endocrinology and metabolism Vol.37 No.2

두광정의 ‘삼승’수도론

김태용 한국도교문화학회 2022 道敎文化硏究 Vol.56 No.-

This article organizes and analyzes the contents related to the three vehicles in Du Guangting's 《Daodezhenjingguangshengyi》(道德眞經廣聖義), and based on this, reviews the meaning of Du Guangting’s the theory of cultivating oneself in Taoism’s ideological history. Du Guangting’s the theory of three vehicles’s cultivating oneself is a systematization of Taoism’s the theory of cultivating oneself to a gradual step-by-step process. As the basis of the three vehicles, Du Guangting argues for the differences of ‘teaching method’ according to the differences of ‘innate ingredients’. According to Du Guangting, Humans have differences in their innate ingredients, and Taoists are no exception. Human innate ingredients are divided to nine classes. Depending on the differences in the innate ingredients, the teaching method of Taoist's practice is also different. A Taoist can practice with a teaching method that is one level higher than his or her own innate ingredient. After completing the practice of teaching method that is suitable for his or her innate ingredient, Taoist will practice the teaching method of one step higher level again. In addition, there is a distinction between convenient way and true way in Taoist teaching method. A taoist with a very high innate ingredient can practice the true way immediately. However, most taoists must first practice convenient way and then can practice true way. Based on the differences in the innate ingredients, the differences of teaching method and the distinction between convenient way and true way in teaching method, Du Guangting argues Taoist’s cultivating oneself goes through a gradual, step-by-step process of performing from the small vehicle to the middle vehicle and then from the middle vehicle to the great vehicle. In the small vehicle, Master teaches Taoists with the way of ‘Youwei’(有爲). For example, they practice ‘Ten task’, control the mind and body with the precepts, practice altruism, and train the mind and body with Taoism’s regimen. In the middle vehicle, Taoists learn the way of ‘Wuwei’(無爲). Here, convenient way and true way are mixed due to the difference in the innate ingredients of Taoists. Taoist with very good innate ingredients practice ‘Zuowang’(坐忘), which is true way, but most of Taoists practice ‘Four kinds convenient way’. In the great vehicle, Taoists throw away not only the way of ‘Youwei’, but also the way of ‘Wuwei’, and then practice ‘Chongxuan’(重玄). However, there is a different method of meditation for each ‘vehicle’, but there is a method that penetrates the ‘Three vehicles’. This method of meditation is ‘Guanxing’(觀行), which is one of cultivating own mind. Therefore, Du Guangting’s the theory of three vehicles’s cultivating oneself is vested in cultivating own mind. In order to solve the problems faced by Taoism at the time, Du Guangting’s the theory of three vehicles’s cultivating oneself was intended to re-establish Taoism’s the theory of cultivating oneself by synthesizing and systematizing existing Taoism philosophy and ideas.