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국가회계법에 따른 공적연금 회계제도의 개선 : 국민연금을 중심으로
권병철 한국정부회계학회 2008 정부회계연구 Vol.6 No.2
국가회계법은 국가의 모든 일반회계 및 특별회계와 기금을 국가재정범위로 설정하고 있으므로 기금형태로 되어 있는 4대 공적연금인 국민연금, 공무원연금, 군인연금, 사립학교교직원연금도 새로운 국가회계제도의 적용대상이 된다. 국민연금의 경우 새 회계제도의 적용으로 인한 재무정보의 양적������질적 변화는 온 국민의 관심을 불러일으킬 것이며 또한 향후 국가재정정책에도 직������간접적으로 중대한 영향을 미칠 것으로 예상된다. 특히 이번 새 국가회계제도의 틀에 모든 공적연금이 국가재정 및 회계범위에 포함되어 각 연금기금의 재무상태가 소관부처와 국가의 재무제표에 통합되므로 새 국가회계제도의 틀 속에서 국민연금을 비롯한 공적연금에 대한 합리적인 회계제도의 개선과 정비가 요구된다. 본 연구는 새로운 국가회계제도의 전면적인 시행에 앞서 우리나라의 공적연금제도 및 회계처리 현황에 대한 전반의 특징을 검토하였다. The Government Accounting Act sets all the general/special accounting and funds within the range of national finance. 4 public pensions in the form of funds-national pension, government employees pension, military personnel pension, and private school teachers pension-are also application targets of the new Government accounting system. In the case of national pension, financial information’s changes of quantity and quality will be brought on by the application of new accounting system. It is expected to raise interests of the citizen and to have a crucial direct/indirect influence on future national financial policies. In the new Government accounting system, all public pensions are included in the rage of national finance and accounting. The financial status of each pension fund is marked with being integrated on the financial statements of responsible ministries and government. Therefore, in the new government accounting system, improvement and maintenance of the government accounting system towards public pensions, including national pension, are required. This study examined the overall specialties of the present condition of the public pension system and pension accounting in Korea before facing the full-scale execution of the new government accounting system.
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공업고등학교 졸업생의 추수직업지도에 관한 연구 (1978 . 2)
권병철 대한공업교육학회 1988 대한공업교육학회지 Vol.13 No.2
이 연구는 공업고등학교 추수직업지도를 조사분석하여 문제점을 제기하고 개선방안을 모색해 본 것이다. 추수직업지도의 선택과제인 졸업생 동태파악의 부진은 학교가 이들을 지도할 준비를 갖추고 있지 못한 것이며 또한 추수직업 지도의 결여로 인해 이들의 직업 생활에 도움을 주지 못하고 있다. 지도체제의 미비와 재정의 결핍은 조직적이고 체계적인 지도를 하는데 장애가 되고 있었으며 또한 산업체와 유대관계를 갖지 못해 산업체의 협조를 받을 수 없는 것으로 나타났다. 추수직업지도 실시 시기는 졸업후 2년 이내의 조기 지도가 효과적인 것으로 나타났고 지도방법으로는 방문이나 서신지도가 바람직한 것으로 나타났다. 지도체제로는 현재 학교내에 설치되어 있는 실과의 체제개편이나 상담실의 내용확장이 바람직한 것으로 나타났다. 피동적인 졸업생 동태파악으로는 졸업생이 직업인으로서 자부심을 갖고 살 수 있는 여건의 조성으로 이직이나 전직을 막아 동태파악에 원활을 기하자는 것으로 보이며 능동적 방법으로는 이들의 동태를 파악할 수 있는 전문부서 설치가 필요한 것으로 나타났다.
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吸批氣過程을 포함하는 4行程壓縮着火機關의 性能豫測에 관한 硏究
權炳澈 大田工業大學 1991 한밭대학교 논문집 Vol.8 No.1
A comprehensive cycle simulation was developed to predict the performance of CI engine including intake and exhanst processes. In this study, the intake and exhaust model, compression model, thermodynamic combustion model, Ignition delay model, heat transfer and expansion model were used. In order to confirm the feasibility of the simulation program, the calculated results were compared with the experimental results. P-Θ diagram,I.M.E.P and S.F.C by means of calculation showed acceptable qrantitative agreement with the experimental data. A parametric study of the effect of variations in injection timing and inlet pressure was carried out. Therefore, the optimum design of CI engine will be possible by the cycle simulation using this program.
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권병철 大田産業大學校 1999 한밭대학교 논문집 Vol.16 No.1
The discontinuous combustion takes place in the two cycle engine when it is subjected to the part loaded. This is because the intake concentration of scavenging gas is low. The discontinuous combustion acts as the main source for noise-vibration, green-colored gas, fume, and knock. In this study, the influences of the kind of cylinder head and the ignition position upon the discontinuous characteristics are systematically examined. The results obtained are as follows. 1. The ignition rate of hemispherical head is better than that of wedge type head and shell type head. 2. The ignition rate of wedge type head and shell type head is improved if the ignition position is changed. 3. The limits of back fire of wedge type head and shell type head are located at leaner side than the hemispherical head is.
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超音波를 利用한 吸氣管內에서의 吸入燃料 微粒化에 關한 實驗的 硏究(Ⅱ)
權炳澈 大田開放大學 1985 論文集 Vol.3 No.-
The purpose of this study is to improve Gasoline engine performance by improving the flow condition In Intake manifold. Liquid film flow to the intake manifold caused the unstable combustion, decreases thermal efficiency and deteriorates exhaust characteristic. Ultrasonic vibration technique is used for the .atomization of liquid film flow. The results were obtained as fellow : 1) The best vibration effect was observed at frequency, 12.4 KHz. 2) Vibration effect was observed to depend on the shape of the vibration part, Vibration effect was increased when front part length is relatively larger than rear part length.
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超音波를 利用한 吸氣管內에서의 吸入燃料 微粒化에 關한 硏究 (Ⅲ)
權炳澈 大田工業大學 1988 한밭대학교 논문집 Vol.5 No.1
The aim of this study is to improve gasoline engine performance by fuel atomization in intake manifold. Ultrasound technique is used for atomization of air-fuel mixing gas. The results were obtained as follow: ⅰ) Ultrasound effect was observed to depend on the resonance frequency and that was increased when input voltage and suction temperature is relatively higher than normal state. ⅱ) The best ultrasound effect was observed at frequency, 1.6MHz.
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산소분리막에 의해 상승된 산소농도가 가솔린기관의 성능에 미치는 영향
권병철 大田産業大學校 1993 한밭대학교 논문집 Vol.10 No.1
AbstractThe aim of the study is to improve the performance of the gasoline engine. Recently, the oxygen membrane enriching the oxygen in the air has been developed and used in many engineering field.The engine performance is changed by deeply saturated oxygen concentration supplied to the combustion chamber. According to the oxygen concentration of the fuel air mix- ture, the engine performance is improved as follows.It is shown that the mean effective pressure, output and thermal efficiency is increased, however, fuel consumption rate is decreased as increasing oxygen concen- tration.The oxygen concentration have great effect on the combustion at the poor limit rather than fuel excess state. The aim of the study is to improve the performance of the gasoline engine. Recently, the oxygen membrane enriching the oxygen in the air has been developed and used in many engineering field. The engine performance is changed by deeply saturated oxygen concentration supplied to the combustion chamber. According to the oxygen concentration of the fuel air mixture, the engine performance is improved as follows. It is shown that the mean effective pressure, output and thermal efficiency is increased, however, fuel consumption rate is decreased as increasing oxygen concentration. The oxygen concentration have great effect on the combustion at the poor limit rather than fuel excess state.
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