표준발음의 본체에 관하여

윤종선 한국독어독문학회 1984 獨逸文學 Vol.33 No.1

Das Duden-Ausspracheworterbuch (2. Auft, 1974) ist keine Neuschaffung, sondern im Grunde nichts anderes als eine Wiedergabe der gemaBigten Hochlautung des Siebs (Deutsche Aussprache 19. Aufl, 1969), den neben dieser der Wirklichkeit nahen Gebrauchsnorm auch die refine Hochlautung darstellt. Sinnvoll fist der Siebs, weil er das Bedurfnis nach einer gultigen Feststellung der richtigen Aussprache in weitesten Kreisen der Benutzer befriedigt. Haufig haben Sprecher zahlreiche Varianten 2u einer Grundwortgestalt, aber solche Schattierungen haben vielmehr mit den lautlichen Umgebungen der einzelnen WBrter zu tun, Da die sprachlichen Ausdriicke diesen realisationsphonologischen Veranderungen in Abhangigkeit von pragmatischen Faktoren wie Formalitatsgrad and Sprechtempo unterworfen sind, kann diese enge Transkription nicht als Norm gelten, es sei denn, daB das Buch als ein Umgangsspracheworterbuch dient. Daruber hinaus kann diese Standardaussprache allgemeine Kritik hervorrufen: was tut man mit diesem Duden, wenn es um die Umschrift in andere Sprachen, and um die Diktion der deutschen Kunstgesfinge geht,

Inverse Emulsion Graft Copolymerization of Acrylamide onto Isotactic Polypropylene

윤종선,김창규,박천욱 한국고분자학회 1990 한국고분자학회 학술대회 연구논문 초록집 Vol.1990 No.10

인생문담

윤종선 새가정사 1970 새가정 Vol.- No.-

5월 7일 (목요일) : 세대간의 대화를 이루는 가정

윤종선 새가정사 1970 새가정 Vol.- No.-

代替原價會計에 關한 硏究

尹宗先 서강정보대학 1979 論文集 Vol.1 No.-

The increasement of social utilizers on the accounting information has brought about the diversification of the practical application in the accounting information. Accordingly the accounting information came into being as a result of a necessity to be published in the substitutional information, not only in the single information. As a result the only one arithmatic profit measured in the traditional accounting can not be an appropriateness to the practical use or useful information. Particularly the general price level changes may be arised much more changeable in case of the rapid rising in prices as these days. On account of these needs, the presentation of the structure of replacement cost and the practical application and the problems awaiting solution is the major point of this study. But I do not touch the study which the replcement cost accounting must introduce into the practical application of the accounting. In the accounting of the replacement cost, the current operating profit as well as the realizable profit may be a problem, and so is the method of their publication. In this study two types of profit concepts above the current operating profit and the realizable profit were presented by the practical accounting. Also the publication for the information was tried to maintain a strong point in historical cost accounting by using supplementary statements. The practicl applications of the replacement cost accounting may be with in the realm of possibility in maintaining the capital of a business enterprise and offer the useful information in the making-decision of the manager, and also may be obtained preliminary information about the future of the business enterprises by the investor. Although the replacement cost has the practical use like this, the problems awaiting solution of the following may not be realistically used if they are not solved. It must need to have materials to be able to be objective and verifiable when the replacement cost is accounted. Another question is to consider the cost-benefit problem in the accounting option. Consquently the information by the replacement cost accounting is the useful one in various sides, but the objective materials and the theroretical structure may be fixed up in order to apply the practical accounting.

聯結財務諸表에 關한 硏究

尹宗先 서강정보대학 1981 論文集 Vol.2 No.-

Consolidated financial statements are drawn out for reporting the result of operations and the fiancial postion of a parent company and its subsidiaries to their users. The requirements of consolidated financial statements are as follows; (1) They can aquire a vertical accounting information about the parent company and its subsidiaries. (2) They can protect the manipulation occurred by using the internal transaction between the parent company and its subsidiaries. (3) They can be possible for the adaptation of the consolidated income tax return. In the decision of the area of consoldation in consolidated financial statements equity standards and substantial control standards are generally being used. From the theoritical point of view the latter is more appropriate. But actually equity satandards must be applied unless the objective criteria are provided. Among the regulations about the unconsolidated subsidiaries in our own rule of consolidated financial statements foreign subsidiaries, small scale subsidiaries, and business of character different will have to be flexible rather than an uniform rule. In the valuation of the investment accounts, cost method and epuity method are generally applied. In the case of consolidated company, no probleme will occur because of the same results form any methods. But in the case of the unconsolidated company and the associated company, the application of the equity method would be effective.

이종 역상 구조를 통한 김서림 방지 및 자가 세정 표면 처리 연구

윤종선,이효민 한국공업화학회 2018 한국공업화학회 연구논문 초록집 Vol.2018 No.1

學校法人 會計制度의 改善方案에 관한 硏究

尹宗先 서강대학 지역발전연구소 1998 지역발전연구 : 서강전문대 Vol.4 No.2

This thesis is to aim at finding out problems and its problem solbing about university financial report in Korea, furthermore, to provide improvement, involving the objectives of the university accounting standards, the system of university financial report, its criteria and comparing with other countries sush as Japan and U.S.A.. The standard of university accounting is established by Ministry of Education, not for useful information in decision making of information user, but for supervising and examining the subsidaries, as well as simple and outlined. For this problem solving, we need to make somthing detail and systamatic and logical regulations in accounting of university. Some of university have to introduce some external audit, therefore audit standards should be made for the purpose of this goal. The followings are presented in this paper : the problems and improvements about university accounting report in Korea. 1) University accounting standard is set by Ministry of Education for the purpose of supervising the private ogarnizations, as well as university, rather than providing useful information for the decision makers or users, and then it lacks enough information of the right kind or have too much of the wrong kind. In order to improve these problems, we need more detail and systematic accouning standards. 2) Institutional authorities should be enforced by education ministry to be complied with expenditure and means of controlling, and whether they are legally balanced and identified with the regulations or not. Accounting standards should be based on cost accounting and budgetary, and programed by business contolling. 3) In oder to promote these problems, we need to try to provide cost accou-nting system for its efficiency. 4) We do not accept depreciation in university accounting standards of Korea, even though cost of depreciation is one of the cost, therefore we are trying to allocate it into every periodical term for the measure of managing effic-iency. 5) Most of revenue in acounting of university derived from student's tuitionfee. There is no need to recording fund accounting which source comes from. We should establish fund accounting in the long-run viewpoint in accordance with prospecting rapid change of university environment.

독어음의 음성학적 고찰(2) - 현대독어의 복모음에 관하여 -

윤종선,Yun Jong-sun 대한음성학회 1990 말소리 Vol.19 No.-

Those who are interested in the German diphthongs wil1 find that they are classified into three kinds of forms in accordance with their gliding directions: closing, centring and rising. The German [aI], for example, which derives its origin from [i:] of the riddle high German. Is regarded as a distinctive feature that distinguishes the new high German from the middle high German. The diphthong [aI] is cal led fall ing one, because the sonority of the sound undergoes a diminution as the articulation proceeds. The end part of the diphthong [aI] is less sonorous than the beginning part. In most of the German diphthongs the diminution of prominence is caused by the fact that the end part is inherently less sonorous than the beginning. This applies to the other c los Ing and centring diphthongs. This way of diminution of sonority exerts influence on methods of constructing systems of phonetic notation. The above mentioned less sonorous end part of diphthong [I] shows that it differs from some analogous sound in another context. It is useful to demonstrate the occurrence of particular allophones by introducing special symbols to denote them (here: at→ae). Forms of transcription embodying extra symbol s are cal led narrow. But since strict adherence to the principle 'one sound one symbol' would involve the introduction of a large number of symbols, this would render phonetic transcriptions cumbrous and difficult to read. A broad style of transcription provides 'one symbol for each phoneme' of the language that is transcribed. Phonemic transcriptions are simple and unambiguous to everyone who knows the principles governing the use of allophones in the language transcribed. Among those German ways of transcriptions of diphthongs ( a?, a?, ??: ae, ao, ?ø; ae, ao, ?ø) the phonemic (broad) transcription is general Iy to be recommended, for Instance, in teaching the pronunciation of a foreign language, since it combines accuracy with the greatest measure of simplicity (Some passages and terms from Daniel Jones) .

1P-125 고분자 전해질로 개질화 시킨 양이온 교환수지를 사용하여 p-phenylenediamine 제조시 발생하는 I2를 회수하는 공정의 최적조건 확립에 관한 연구

윤종선,오세용 한국공업화학회 2014 한국공업화학회 연구논문 초록집 Vol.2014 No.0