Be - codoping에 의한 GaMnAs의 상온 강자성

임완순,Fucheng Yu,Cunxu Gau,김도진,김효진,임영언 한국자기학회 2004 한국자기학회 학술연구발표회 논문개요집 Vol.14 No.1

양극산화를 이용한 알루미나 나노세공 멤브레인의 제조

임완순,조경철,조유석,최규석,김도진,Im, W.S.,Cho, K.C.,Cho, Y.S.,Choi, G.S.,Kim, D.J. 한국재료학회 2003 한국재료학회지 Vol.13 No.9

Anodic aluminum oxide (AAO) membrane was made of aluminum sheet (99.6%, 0.2 mm thickness). The regular array of hexagonal nano pores or channels were prepared by two step anodization process. A detail description of the AAO fabrication is presented. After the 1st anodization in oxalic acid (0.3 M) at 45 V, The formed AAO was removed by etching in a solution of 6 wt% $H_3$$PO_4$+1.8 wt% $H_2$$CrO_4$. The regular arrangement of the pores was obtained by the 2nd anodization, which was carried out in the same condition as the 1st anodization. Subsequently, the alumina barrier layer at the bottom of the channel layer was removed in phosphoric acid (1M) after removing of aluminum. Pore diameter, density, and thickness could be controlled by the anodization process parameters such as applied voltage, anodizing time, pore widening time, etc. The pore diameter is proportional to the applied voltage and pore widening time. The pore density and thickness can be controlled by anodization temperature and voltage.

株價指數先物의 혜징效果에 관한 硏究

任完淳 관동대학교 기업경영연구소 1992 경영논집 Vol.11 No.-

非營利會計에 關한 理論的 考察 : 資金會計를 中心으로

任完淳 건국대학교 1984 論文集 Vol.19 No.1

A nonprofit organization is an organization whose ultimate purpose is to meet some socially desirable need of the community or its members. It might be said that the ultimate purpose of a business organization is to realize net profit for its stockholders. Thus the business organization is concerned with the profit-determination and its accounting emphasizes the matching of revenues and costs. However, the principal concern of a nonprofit organization is the size of the avilable fund, and then its accounting emphasizes the fund balance. Fund accounting is peculiar to nonprofit organizations. By their very nature, nonprofit organizations depend on their numerous publics for their continued existence. Most such organizations receive a significant part of theirㆍ revenue from public and private contributions. Therefore nonprofit organizations have a responsibility to account for funds that they receives. This responsibility includes accounting for certain specific funds that have been given for use in a particular project, as well as a general obligation to employ the organization's resources effectively, and can be accomplished by the use of fund accounting. Fund accounting is widely used by nonprofit organizations because it provides stewardship reporting. It is a system of accounting in which separate records are kept for assets donated to an organization which are restricted by donors or outside parties to certain specified purposes or use. In fund accounting, assets are segregated into categories according to the restrictions that donors place on their use. Assets which carry similar restrictions are usually commingled in a single fund and accounted for together rather than separately. In the past an almost infinite variety of names has been given to various categories of fund. However, four categories or groupings of funds are most frequently used by nonprofit organizations for reporting purposes. The following are the four groupings most commonly encountered. 1. Current Unrestricted Fund. This fund contains no restricted assets, and the board can use the fund as it choose, to carry out the operations of the organization. 2. Current Restricted Fund. This fund contains those assets currently available for use hut expendable only for operating purposes specified by the donor. 3. Endowment Fund. This fund contains those assets donated to the organization with the stipulation by the donor that only the income earned by these assets can be used. 4. Fixed Asset Fund. This is the fund which is established to accumulate the net investment in fixed assets and to account for the expended resources donated specifically for the purpose of acquiring or replacing fixed assets. The principal advantage of fund accounting is that the activities of each fund are reported separately. Typically in reporting, an organization using fund accounting presents separate financial statements for fund. There are three major financial statements: the statement of Income and Expenses, the Statement of Changes in Fund Balances, and the Balance Sheet. These statements are presented in pancake format or in columnar format. But the use of columnar is generally recommended not to confuse the readers of the financial statements. Meanwhile, there are four areas where the nonprofit accounting often differ from the profit accounting. It has been noted that part of the reason for the se differences stems from the different objectives in nonprofit and profit-oriented organizations. In the one, accountability for operating activities and stewardship is the objective. In the other the objective is a proper revenue-cost matching with the resultant measurement of profitability. These areas are : 1. Cash Versus Accrual Basis Accounting 2. Accounting Treatment of Fixed Assets 3. Interfund Transfers and Appropriations 4. Contributions and Pledges However the most important thing in nonprofit accounting, particularly in fund accounting, is the possibility of the readers' understanding. There is considerable risk that the unsophisticated reader will not fully understand and ascertain the overall financial affairs of the organization without a careful review, because the various funds are established according to the restrictions for the use of assets, and all financial transactions and events are separately recorded and reported for each fund. For this reason great care must be taken in financial reportings where fund accounting is involved. This is related to the accounting purpose that is to provide financial information about economic entities in order to permit reasonable judgements and economic decision-making by users of the information.

논문 : 포트폴리오의 성과평가모형에 관한 이론적 고찰

임완순 관동대학교 경영경제연구소 1985 경영논집 Vol.3 No.-

포트폴리오의 成果評價模型에 관한 理論的 考察

任完淳 관동대학교 기업경영연구소 1985 경영논집 Vol.3 No.-

This study aims to consider the portfolio performance evaluation and the several techniques that can be used in making such an evaluation. The first major hoal of performance evalution is to assess the portfolio manager's ability to derive above-average returns for a given risk class. The second goal is to assess his ability to diversify (eliminate all unsystematic risk from the portfolio.) First of all for this study, we considered the theory of portfolio selection. The theory can be summarized as two models of capital market line and security market line. The capital market line depicts the equilibrium conditions that will prevail when a portfolio is efficiently diversified and the portfolio manager can borrow and lend at the risk-free rate. But the security market line depicts the equilibrium conditions that will prevail when he can borrow and lend at the risk-free rate, regardledd of whether or not efficiently diversified. Unlike the capital market line, the security market line can accommodate all assetssingle ones, efficient portfolios, and inefficient portfolios. These two lines are the beginning of portfolio performance evaluation. Sharpe emphasized the slope of the capital market line as the critical value to consider in measuring the performance of a well-diversified portfolio. The slope is given a special name, that is, the reward-to-variability ratio. The ratio tells us the units of excess return achieved for each unit of risk assumed. It is also called a risk-adjusted return. The higher this ratio is, the better the porfolio. Meanshile, Treynor emphasized the slope of the security market line. He developed a performance measure based on Betas rather than standard deviations of rates of return. It is called the reward-to-volatility ratio. The volatility (risk) of an asset is measured by its Beta. The higher this ratio is, the greater is the excess return for that asset, given its level of risk. But Jensen developed a performance measure based on the difference between the predicted return and the actual return to determine the excess or deficiency that results. In equilibrium the difference between the two should be zero. The dagree of performance is indicated by vertical distance from the empirical security market line. All assets or portfolios that plot above this empirical security market line represent returns greater than that warranted by the level of risk assumed. And all assets or portfolios that plot below this line represent returns smaller than warranted. Fama expanded the range of performance evaluation considerably. He introduced the concepts of total selective capability, net selective capability and imperfect diversification loss to evaluate the portfolio manager's ability to select assets and to diversify. The total selective capability is measured by the difference between the predicted return and the actual return of any portfolio. As long as the actual return is greater than the predicted return for that level of risk, then total selection has been good. We might also want to know, gowever, how well on net we have selected assets. Net selective capavility means the ability to select assets so that the Beta of the portfolio is the one that is theoretically implied for it. This is measured by the difference between the actual return realized and the return predicted by the warranted Beta. There fore the imperfect diversification loss is measured the difference between the total selectivity and the net selectivity. This means the difference between the return accruing to perfect diversification and returns achived ofr the actual risk assumed.

農村의 流通構造近代化의 一環으로 定期在來市場(5日場)에 關한 實證的 硏究

任完淳 전주대학교 1980 論文集 Vol.9 No.-

영양집중지원에 따른 결과 비교 - 내과계 중환자실 대상으로 -

임완순,이윤미,Im, Waon Sun,Lee, Yun Mi 한국중환자간호학회 2018 중환자간호학회지 Vol.11 No.3

Purpose : This study evaluated the nutritional status and effect of nutritional support team (NST) management in critically ill patients. Methods : From January 2015 to August 2017, the study retrospectively investigated 128 patients aged above 19 years admitted to a medical intensive care unit (MICU). The patients were divided into two groups: NST (n=65) and non-NST (n=63) groups. Nutritional status, classification of bedsore risks, incidence rate of bedsore and clinical outcomes were compared. Results : The study found a higher rate of the use of enteral nutrition in the NST group (${\chi}^2=45.60$, p < .001). The prescription rate of parenteral nutrition (PN) was found to be lower in the NST group (4.6%) compared to the non-NST group (60.3%). There was a higher PN of total delivered/required caloric ratio in the NST, compared to the non-NST, group (${\chi}^2=3.33$, p=.025). There were significant differences for higher albumin levels (t=2.50, p=.014), higher total protein levels (t=2.94, p=.004), and higher proportion of discharge with survival rates (${\chi}^2=18.26$, p < .001) in the NST group. Conclusions : Providing NST management to critically ill patients showed an increase in the nutrition support. Further, to achieve effective clinical outcomes, measures such as nutrition education and continuous monitoring and management for the provision of nutritional support by the systemic administration of a nutritional support team should be considered.

옵션價格決定理論에 대한 數理的 接近

任完淳 관동대학교 기업경영연구소 1997 경영논집 Vol.16 No.-

Two dimensional porous alumina array formation on Si substrate

임완순,조경철,최규석,김도진 한국진공학회 2003 한국진공학회 학술발표회초록집 Vol.- No.-