강원도 중소기업 기술융합화 추진 방안 사례

전영승,황보경 한국벤처창업학회 2012 한국벤처창업학회 학술대회 Vol.2012 No.4

우리나라 會計情報시스템의 現況 및 改善方案

田永昇 尙志大學校産業經營硏究所 1994 産業經營硏究 Vol.3 No.-

Methyl Aminolevulinate(MAL)와 Light Emitting Diodes(LEDs)를 이용하여 국소 광역동 요법으로 치료한 여드름 1례

전영승,서기석,김상태 고신대학교의과대학 2008 고신대학교 의과대학 학술지 Vol.23 No.4

Ance is a common multifactorial skin disease of the pilosebaceous unit. Conventional treatments of acne include a variety of topical agents (cleansing, antibiotics agents, benzoyl peroxide, retinoids) and oral medications (antibiotics, retinoids, hormones). But there are some disadvantages in terms of adverse effects and patient inconvenience with such treatments. Therefore new effective well-tolerable treatments needed. Photodynamic therapy (PDT) is a non-invasive therapeutic modality which is developing increasing use in dermatology. Photodynamic therapy (PDT) using with the new highly selective photosensitizer methyl aminolevulinate (MAL)(MetvixⓇ, Galderma, U.K.) is a promising treatment modality for acne. We report herein a case of acne treated by PDT using with MAL, with satisfactory outcome in clinical aspects.

해녀에서 발생한 성게육아종 1례

전영승,김상태,서기석 고신대학교의과대학 2008 고신대학교 의과대학 학술지 Vol.23 No.4

Some aquatic animals can cause important skin diseases in humans. Sea urchin granuloma is a rare skin disorder showing chronic granulomatous lesion caused by injury with sea-urchin spines. Sometimes patients were injured in fishing activities and among them, correspond to divers involved in sea-urchin harvesting. We report a case of sea-urchin granuloma in 67-year-old female, who presented with multiple erythematous pin-head to rice-grain sized papules on the both elbow and knee.

생분해성 플라스틱 포장재 현황과 전망

전영승,Jeon, Yeong-Seung (사)한국포장협회 2008 包裝界 Vol.178 No.-

환경비용의 인식과 공시에 관한 연구

전영승 尙志大學校 産業經營硏究所 1999 産業經營硏究 Vol.9 No.-

Environmental accounting identifies and measures environmental costs and provides them to interested parties of corporation. The purposes of this study are as follows: First, it investigates the method of measurement and the timing of recognition of environmental costs. Second, it suggests the method of disclosure of environmental costs. In order to accomplish these objectives, this study reviewed relevant literature and studies in advanced countries and Korea. The main results of this study can be summarized into four points: (1) environmental costs are classified into environmental pollution cost and environmental pollution prevention cost, by considering the sources of occurrence of the functions of and the types of environmental costs. (2) the methods of measurement of environmental costs are various but they almost all subjective and arbitrary. So an accurate measurement of environmental cost is actually difficult. (3) According to the accrual basis, environmental costs are recognized respective to prior period adjustment, expenses or losses of the current period and the assets of the next period. (4) There are 3 methods of disclosure of environmental costs: an extension model of financial statements, a compromise model, and an original medel. An extension model financial statements is easy to apply in business practice because it discloses environmental costs by adding accounts into the framework of a traditional accounting system or supplementary reports. This research can contribute to the establishment of accounting standards for environmental costs in Korea.

韓國 中小企業의 原價/管理會計시스템 實態 : 원주권 중소기업을 중심으로

전영승 尙志大學校 産業經營硏究所 1997 産業經營硏究 Vol.6 No.-

The purpose of this study is to grasp the status of cost and management accounting system in local small and medium sized firms. For this purpose, questionnaire was handed out to cost accountants of 55 firms in Won-ju area industrial park. The major results of this study are summarized as follows. First, the direct material cost is given the most weight in the manufacturing cost. Second, job-order costing method is the commonest one in the product costing. Although a few firms use standard costing system, the availability of standard cost is highly evaluated. Third, the plant-wide overhead rate was most used in overhead rate, and unit of production basis is the common method on overhead cost allocation base. Fourth, the cost accountants are rarely participated in the previous steps of manufacturing. Fifth, the availability of cost information is relatively high while the satisfaction ratio of cost accounting system is relatively low. Finally, cost accountants want to learn the proper product costing technique and readjust product costing data collection system on each part to overcome the difficulties of product costing. In addition, for the improvement method of thf cost accounting system the development of rational overhead cost allocation base and introduction of standard costing system are presented.

中小企業의 工場自動化 程度와 製造原價構造와의 關係

전영승 尙志大學校 産業經營硏究所 1998 産業經營硏究 Vol.7 No.-

狀況變數와 會計情報시스템의 開發方式 및 情報特性間의 관계

田永昇 상지대학교 1994 論文集 Vol.15 No.-

Accounting information system is the most important and formal subsystem of the total information system of an organization which produces and delivers financial information. An organization has its own contingent characteristics. It is the key to a successful implementation of accounting information system to select an development mode and design information characteristics appropriate for the contigent characteristics. The main purpose of this study is to explore the relationship between the contingent factors and the development mode of accounting information system. In addition, this study will examine the relationship between the contingent variables and information characteristics of accounting information system. The research method adopted in this study is the survey method. This study analyzed emprically the data which is gathered from the questionare for the IS manager(85) and system user(212) in accounting department of the domestic manufacturing firms. The results show that contingent factors are related to development mode.

환경회계의 이론적 기초에 관한 연구

전영승 尙志大學校 産業經營硏究所 2000 産業經營硏究 Vol.10 No.-

Environmental accounting can be defined as a sub-area of accounting that deals with activities, methods, and systems for recording, analysing and reporting environmentally induced financial impacts and ecological impacts of a defined economic system(e.g. a firm, plant, region, nation, etc,). The purposes of this study are as follows: First, it investigates the theoretical base of environmental accounting. Second, it suggests the framework of environmental accounting. In order to accomplish these objectives, this study reviewed relevant literature and studies in developed countries and Korea. The main results of this study can be summarized into four points: (1) The theoretical base of environmental accounting can be find environmental accountability that a kind of social accountability. (2) The basic concept of environmental accountability is a environmental ethics. There are two approaches in environmental ethics: a legal approach and ecological approach. (3) The process of feedback about the environmental reports is required to guarantee the quality of disclosed environmental information. (4) The framework of environmental accounting is suggested by the evolutional approach, the nature of corporate, the unit of measurement, the stakeholder, the process of accounting and the regulation of the outside. Environmental accounting can be divided into individual and social environmental accounting. Individual environmental accounting is divided into environmental financial accounting and environmental managerial accounting. Environmental report and environmental accounting audit are included in the framework of environmental accounting. The results of this study can contribute to the theory building of environmental accounting in Korea.