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이재엽 울산과학대학 1981 연구논문집 Vol.6 No.1
會計關心의 中心은 利益이다. 測定된 利益情報는, 財務會計에서는 名鐘利害關係資들의 意思決定을 위해 利用되고, 管理會計에서는 經營管理資들의 意思決定을 위해 利用 된다. 그런데 利益情報가 統一된 原則에 따라 測定됨으로써 經營管理資들을 위한 독특한 情報까지는 提供해 주지 못한다. 따라서 本稿에서는 管理會計固有의 利益測定에 관한 特徵을 찾아 보고자 한다. The central gravity of accounting is income. The measured information of income is used not just for decision making of various external information users in financial accounting. but for that of managers in managerial accounting. But the income information is not up to unique information for managers because of being measured unification principles. Accordingly, this paper puts main concern upon the characteristics of unique income measurement in managerial accounting.
李栽燁 효성여자대학교 산업경영연구소 1987 경영경제 Vol.4 No.-
Organization control is a subject of fundamental importance to the designer of accounting control systems. Yet discussions of accounting control tend to take place against a back-cloth of imcomplete and outmoded theories of organization and simplistic and authoritarian concepts of control. In this paper, the applicability of a cybernetic model of control to the control of human organization is explored, with particular reference to the role of accounting information systems. The central issues involved in the control of organization are of great importance and insights from a variety of academic disciplines are essential in developing improved understanding. Following the argument of this paper, a sensible choice between alternative courses of action requires a predictive model of outcomes. In terms of the effectiveness of alternative research strategies to build improved theories of organizational control, we have suggests approach which concentrates on the structured and intensive observation of the operation of the whole range of control activities undertaken by specific organizations.
李栽燁,李海鎭 효성여자대학교 산업경영연구소 1991 경영경제 Vol.8 No.-
The purpose of this research is to establish the concept of accounting information system. Information triggers dairly activity, aids decision making, and enlightens its users. Information needed by enterprises is largely provided by information systems. An information system can be defined as a system of coordinated tasks, elements, and resources that collects, processes, manages, and controls data in order to furnish information to users for one or more purposes. Accounting provide information that reflects actual results, that directs attention to problem areas, that point to the best decisions in problem situations, and that aids in the day-to-day operations of a firm. In this sense, the accounting information system(AIS) has played an important role as a unique information system which provides managements with useful informations about the organization as a whole, Essentially, accounting is an information system.
마그네트론 코스퍼터링 방법에 의해 증차된 구리-니켈 박막의 물성 분석
이재엽,서수형,박창균,박진석 漢陽大學校 工學技術硏究所 1999 工學技術論文集 Vol.8 No.1
마그네트론 코스퍼터링 방법을 이용하여 박막형 스트레인 게이지에 사용되는 구리-니켈 박막을 증착하고, 그 구조적, 전기적 물성을 체계적으로 분석하였다. 박막 증착시 dc 및 rf 전력, 반응실 압력, 기판 온도 등을 주요 증착 변수로 하여 다양한 기판재료 위에 구리-니켈 박막을 증착하고, 박막내의 니켈/구리 조성비, 박막의 결정성, 표면 형상, 전기적 비저항등의 물성을 측정였으며 물성 결과와 사용된 증착 조건과의 상관관계를 도출하였다. 본 연구를 통하여 코스퍼터링 방법에 의하여 다양한 원자조성 비를 가지는 구리-니켈 박막을 용이하게 증착할 수 있음을 입 중하였다. The magnetron co-sputtering method has been adopted to fabricate a CuNi thin film for strain gauge load cells. Thin films of CuNi are deposited under various conditions, such as dc/rf power, working pressure, and substrate temperature. The Nu/ci atomic ratio, crystallinity, surface morphology, and electrical resistivity of CuNi films deposited have been measured and characterized as a function of deposition condition. It is suggested from this work that a wide range of atomic composition of CuNi film can be easily controlled by using the co-sputtering method.
李裁燁 효성여자대학교 산업경영연구소 1986 경영경제 Vol.3 No.-
The develpopment and spread of computer-based accounting information systems has had great impact upon audit technology and techniques. Advances in data processing technology are causing changes in both the internal controls in accounting information system and the associated audit requirements. EDP adit tools and techniques have evolved along with computer system development. Most EDP audit tools and techniques were first used by computer professionals to design and test computer program and to monitor the performa-nce of computer system operations. There is no one overall EDP audit techniques or tools. Rather, there is a variety of tools and techniques which may be used as appropriage accomplish an audit's ojective. This article discuss the EDP auditing environment, contemporary EDP audit tools and techniques to audit the computerized AIS. So this article aims to help establishing efficient EDP accounting information system of firms and EDP auditing system of auditors.