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.

3차원 정보로부터 Z축의 기울기를 이용한 물체의 조형 ( Object Modeling form Depth Information Using Z-gradient )

김태용,조동욱,최병욱 대한전자공학회 1987 대한전자공학회 학술대회 Vol.1987 No.7

영상 변환 부호와 방식에서 화면 활동도에 근거한 버퍼제어 ( A Buffer Control Based on Scene Activity in Image Transform Coding )

김태용,안재형,김재균 대한전자공학회 1986 대한전자공학회 학술대회 Vol.1986 No.1

전이성 위암의 치료

김태용,오도연,방영주 대한의사협회 2015 대한의사협회지 Vol.58 No.3

Systemic chemotherapy is the cornerstone of treatment for patients with advanced gastric cancer. The combination of fluoropyrimidine and platinum is the most widely used first-line treatment worldwide. In patients with HER2- positive gastric cancer, the combination of trastuzumab (an anti-HER2 monoclonal antibody) and chemotherapy is the standard-of-care. Second-line chemotherapy can also prolong patients’ survival after progression; treatment options include cytotoxic chemotherapy (paclitaxel, docetaxel or irinotecan) and/or ramucirumab (an anti-VEGFR2 monoclonal antibody). A number of new targeted-agents are currently being studied, and more personalized approaches will be realized in the near future.

선도와 충효: 『정명충효전서』를 중심으로

김태용 중국학연구회 2012 중국학연구 Vol.- No.61

淨明忠孝道以忠孝爲大道之本. 有不務忠孝而修煉者求道而道卻不備, 有不修煉而力行忠孝者不求道而道卻自備. 力行忠孝者要忠孝立功, 而要忠孝建功. 忠孝是臣子之良知良能, 人人具此天理, 非分外事. 大忠是一物不欺, 大孝是一體皆愛. 忠是以不欺萬神之主宰者即心君爲甚重, 孝是以珍愛父母遺體之生命爲甚重. 君親被認可不一定是眞忠眞孝, 天被認可才是真忠真孝. 人人皆具淨明大道, 人之本性是淨明忠孝. 人性本是自然光明, 因而上與天能通. 人根於淨明忠孝之性來安而行之, 則不勉而大忠大孝. 不過, 人縱忿恣欲而不明人所分內的淨明大道. 因此, 淨明忠孝道之敎是正心修身之學, 而不是修鍊精氣之說. 正心修身是整理性天心地工夫. 始於忠孝立本, 中於去欲正心, 終於直至淨明忠孝, 而才列於仙班。

2004년 국내 환경산업의 시장전망

김태용,Kim, Tae-Yong 환경보전협회 2004 환경정보 Vol.26 No.1

WTO 뉴라운드인 도하 개발 아젠다 ( Doha Development Agenda)에서 자유무역과 환경보호의 연계 논의가 주요 주제로 되면서 환경기술이 각국간, 제품별 경쟁력의 뜨거운 이슈로 등장하고 있다. 수입국의‘공정 및 생산방식(Processes and Production M e t h o d s ) ’기준을 수출국이 준수하지 않을 경우 환경보조금으로 간주하여 소위 환경덤핑(Eco-Dumping) 관세를 부과하려고 하거나 환경친화제품에 대해서는 상대적으로 관세를 인하시키려고 하고 있다. (중략)

TV시청이 체중감량 욕구에 미치는 영향과 여가활동과의 관련성에 관한 경로분석

김태용,지현진 여가문화학회 2008 여가학연구 Vol.6 No.2

In April 2008, the French congress passed a law prohibiting so-called 'thinness promoting messages' in websites, magazines, luxuary boutiques, and advertisements. Also in many countries in Europe and the U.S., the fashion industries set a rule restricting the weight of a female model to not less than 55kg when her height is 175cm. These actions seemed triggered by, and cast out as a remedy for, a series of deaths caused by the use of excessive weight loss medicine as well as the heartless anorexia. The present study is focused mainly on the effects of TV/DVD viewing on the viewers' desire for losing their weights. Also examined include the relations of the two variables, or television viewing and desire for weight loss, with their demographic characteristics, actual body mass indices, leisure activities, and leisure satisfaction. The results of path analyses indicate that highly educated, young females tend to have higher desire for weight loss, regardless of their actual body mass indices, and this tendency is intensified for those who are categorized as heavy TV/DVD viewers. Other findings include the facts that people who are high in body mass index tend low in leisure satisfaction; women think desirable a body shape that is slimmer that the one men believe ideal; people who live in big cities or with financial affluence are generally high in desire for weight loss; and people who have high body mass indices tend not to enjoy meeting with others. These results signify that, although those who are excessively obese are better to have desire for reducing their weights to improve their interpersonal relationship and leisure satisfaction, the fact that those who watch TV/DVD more were found to show greater levels of the desire regardless of their actual body mass indices should be considered a signal suggesting a need for thorough investigations of the media's contents to examine if they include the messages that explicitly promote thinness or implicitly treat ideal the body shapes slimmer than normal. 2008년 4월, 프랑스는 ‘극도로 삐쩍 마른 몸매’를 유도하는 웹사이트, 패션잡지, 고급양장점, 광고업자에 벌금형과 징역형을 처하는 법안을 통과시켰다. 또한 유럽과 미국 패션계는 키가 175cm인 여성 모델의 경우 최소한 55kg은 돼야 패션쇼에 참여할 수 있다는 제한을 두기 시작했다. 이러한 조치들은 최근 심각한 사회 문제로 대두되고 있는 다이어트 약 과다 복용으로 인한 사망 사고, 거식증 환자 급증 문제 등을 해결하기 위해 그 원인들 중 일부를 통제하기 위한 것으로 풀이된다. 본 연구는 매체, 그 중에서도 TV 시청이 성인들의 감량욕구에 어떠한 영향을 미치는가를 국내의 상황에서 실증하는 것을 중심 목표로 하고, 인구통계학적 변인들이 감량욕구에 미치는 영향과 실제 체질량지수와 감량욕구가 즐겨하는 여가활동의 종류와 여가 만족도에 미치는 영향 등을 부가적으로 탐구한 것이다. 경로분석 결과, 현재 자신의 체질량지수에 무관하게 가장 감량욕구를 심하게 느끼는 이들은 교육수준이 높은 저연령 여성들로 밝혀졌으며, TV나 DVD 시청량이 많은 이들일수록 그 정도가 심한 것으로 드러났다. 그 외에도 실제 체질량지수가 높은 이들은 여가생활에 대한 만족도가 대체로 낮다는 사실이 발견되었으며, 교차분석을 통해 여성들의 경우 남성들이 생각하는 이상적 여성체형보다 다소 더 마른 몸매를 이상적으로 생각한다는 사실 또한 확인이 되었다. 한편, 상관관계 분석에서는 대도시에 거주하는 고소득층이 감량욕구가 강하며, 체질량지수가 높은 이들의 경우 타인과 어울리는 것을 즐겁게 생각하지 않는다는 사실 또한 드러났다. 이러한 결과들은 실제 체질량지수가 지나치게 높은 이들의 경우, 대인관계와 여가만족을 위해 그것을 낮추려는 노력을 스스로 하는 것이 바람직할 것이나, TV나 DVD 시청이 실제 체질량에 무관히 시청자들의 감량욕구를 증가시킨다는 사실은 국내 TV 프로그램과 영화 등의 콘텐츠에도 지나치게 마른 몸을 이상적 체형으로 치부하거나 암시하는 요소들이 많지 않는지에 대한 점검이 필요함을 시사하는 것이다.

환경기획의 접근모형에 관한 연구 : 도시환경개발의 효과성 제고를 중심으로

김태용 대한지방행정공제회 1984 도시문제 Vol.19 No.11

어업권의 회계처리에 관한 연구

김태용 부산수산대학 학도호국단 1977 白鯨論集 Vol.2 No.1

Women Accountants in the Public Accounting Firms in the U.S

김태용 釜山水産大學校 1985 論文集 Vol.34 No.-