5. 국제재무보고기준에 괸한 연구
A Study on the International Financial Reporting Standards
Six organizations have been key players in setting international accounting standards and in promoting international accounting harmonization. They are Commission of the European Union(EU), International Organization of Securities Commission(IOSCO), International Federation of Accountants(IFAC), United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting(ISAR), Organization for Economic Cooperation and Development Working Group on Accounting Standards(OECD Working Group), and the International Accounting Standard Committee(IASC)
The IASC was restructured in 2001 with the following new features:(1) IASC would be established as an independent organization;(2) the IASC would have two main bodies, the trustees and the board, as well as a Standing Interpretation Committee and Standards Advisory Council;(3) the trustees would appoint the board members, exercise oversight, and raise funds needed, whereas the board would have sole responsibility for setting accounting standards.
The purpose of this study is to explore the purpose, organizational structure, and the activities of the IASC and to introduce the framework for the preparation and presentation of financial statements and 41 international financial reporting standards set by the IASB.
6. 뉴밀레니엄 블루오션 u-City의 진화방향과 서비스 모델
The Evolution and Service Models of u-City as a New Millennium Blue Ocean
As ubiquitous technologies have been advanced, people become to get the services they want at any time and anywhere basis. Local cities in Korea have progressed and are expected to start the u-city projects that deploy ubiquitous technologies in the five areas of a city such as home, work, transport, public sectors, and environment. However, even the concept and vision of the u-city are not clear both in the academic and practical fields. The purpose of this research is to suggest the vision, evolution, service models, and strategies of the u-city.
7. 유효기간 상품의 최적 주문량과 수익률 모형
An Optimal Order Quantity and Profit Ratio Model for an Item with the Valid
윤승철(Seung-Chul Yoon), 고동수(Dong-Su Goh)
The study analyzes an optimal order quantity and profit ratio for an item with a valid time period. Traditionally, most of researches have suggested those methods to determine optimal order quantities in terms of minimum costs.
However, it is hard to estimate the correct order quantity under the situation that the cost can not be figured out exactly. Considering the problem, this research has suggested a method to decide the optimal order quantity using sales prices, that is, shelf life prices and discounted prices.
Also the study has presented useful tables and examples to help fast decisions about optimal order quantities and corresponding expected profits to cope with price changes.