개정 「상법」상에 나타난 회계관계규정에 관한 고찰

장만식 효성여자대학교 새마을연구소 1984 새마을硏究論文集 Vol.4 No.-

The commercial law was revised on the April 10th in 1984 on the 22th years. A lot of sections of the revised commercial law are Connected with emterprises accounting. The objectives of commercial law are the protection of creditors and those of enterprises accounting provide the usefullness accounting information to the users, however, those are connected with each other of the maintenance and growth of enterprises, and the realization of social justice. This study has analyzed and summarized the effects of each other related with commercial law and accounting standards(GAAP). Main contents are as follows; (1) Commercial law influenced by accounting standard(GAAP). 1) revision of the items in the trade book. 2) treatment method of the trade book and preference of accounting procedures. 3) unification of the assets valuation. 4) revision of the items in financial statements. 5) concrete enters of the items in operating report. 6) recognition of the board of directors and extention of the disclousure period about financial statements. 7) entry methods and form of financial statements. 8) date of presentation and period of auditing about financial statements. (2) Accounting standard(GAAP) influenced by commecial law. 1) adjustment of the extent of the capital surplus reserve. 2) change of the reserve standards in the retained earnings-legal reserve. 3) adjustment of the items in the statement of treatment of deflicit. 4) establishment of the accounting procedure of stock dividents. 5) establishment of the accounting procedure of stock subecription warrants(or, bonds with stock purchase warrants) 6) adjustment of the supplementary footnots. (3) Other problems. 1) addition of the statement of changes in finacial position in financial statements of the commercial law. 2) addition of the start-up costs, research and development costs, and foreign exchanges loses in the deferred assets of the commercial law. 3) adjustment of the content in consolidated company of the accounting standards. 4) provisions of the items of other capital surplus in the commercial law.

황진이의 작품 속에 내재된 트라우마와 욕망 탐색 - ‘청산, 물, 시간, 님’ 이미지를 중심으로 -

장만식 열상고전연구회 2015 열상고전연구 Vol.45 No.-

이 논문은 인간 황진이에 대한 이해의 한 부분이다. 기존의 연구들을 통해 우리는 황진이의 아름다움과 훌륭한 재주, 시조와 한시의 아름다움에 대해서는 익히 알고 있다. 하지만 그 아름다움 속에 감춰진 고통과 눈물에 대해 헤아려보려는 노력은 그에 비해 부족했다. 그래서 이 논문은 황진이의 아름다움과 아름다운 시조와 한시 등에 감춰진 황진이의 고통을 이해해보려고 한다. 그녀의 내면의 상처와 그 속에서의 욕망을 들춰보고자 한다. 자신의 출생과 신분으로 인한 상처, 기생이기 때문에 가지는 불안한 사랑의 상처 그래서 결국 저항할 수밖에 없는 그녀의 욕망을 살펴본다. 특히나 황진이 ‘시조 6수와 한시 8수’에 나타나는 ‘청산과 물과 시간과 님’ 이미지를 통해 황진이의 슬픔과 한, 치유 받고 싶은 상처와 그 속에서의 욕망을 들춰본다. 그 안에서 황진이 자신의 신분으로부터 가지는 극복할 수 없는 한계와 자유롭고 행복하고, 진실한 사랑을 실현하고자 하는 삶의 갈망과의 모순과 갈등이 결국 저항이 되었음을 밝히고자 한다. 그리고 이 논문은 나름 여성의 입장에서 황진이의 생각과 마음을 헤아려보려고 한다. 최소한 남성 중심의 입장을 탈피해보고자 한다. 그리하여 기존의 미화된 황진이를 벗어나 자유와 행복을 갈구하는 한 인간으로서의 황진이를 찾아보려고 한다. 자유롭지도 행복하지도 않았던 삶을 산 황진이의 고통을 찾으려고 한다. 천한 기생이라는 신분의 여성의 입장, 여성의 성과 사랑이라는 입장에서 그 생각과 마음을 헤아려보려고 한다. This paper is part of the understanding of the human 'Hwang Jin Yi'. We are well aware about the beauty and great talent, the beaty of 'sijo' and chinese poem of 'Hwang Jin Yi'. But, efforts to understand the hidden beauty in pain and tears fell short in comparison to it. So, this paper try to do to understand the hidden suffering of 'Hwang Jin Yi' that in her beauty and her beautiful poetry. Thus, the traumas and the desire to explore her inner. The trauma caused by their birth and status, Trauma of the uneasy love that occurs because 'gisaeng', eventually it explores her desire to resist. Especially, The attempt to understand her grief and trauma inherent in the ‘green mountains, water, time, lover' image appears in the work of 'Hwang Jin Yi'. so it would like to say that 'She's the limit' and 'longing to realize the true love of life', eventually became a resistance. And this paper is to understand the minds and hearts of Hwang's own admission in women. At least, I want to break the male-dominated positions. So out of the discussion of the existing decorated Hwang Jin Yi, and tried to find a human being, Hwang Jin Yi that craves freedom and happiness. Try to understand the pain of Hwang Jin Yi, Her pain was also happy nor free. Lowly 'gisaeng' of status, 'the position of women, women of 'Sex and Love' in a position, to try to understand the mind and heart.

株式會社의 監査人들에 관한 實證的 考察

張晩植 효성여자대학교 산업경영연구소 1986 경영경제 Vol.3 No.-

Ⅰ. The purpose of this study is to analyze and study the problems about the following specific issues. 1. The independence of the auditors of Commercial Law and External Audit Law. 2. The professional auditing of Commercial Law and Exteral Audit Law. 3. The auditors' substantiality on auditing affairs and the audit environ-ments. 4. The confidence on the auditing results by the auditors. Ⅱ. The establishment of the following hypothsis to evaluate the auditing systems. (Hypothesis 1.) CPAs, external auditors, are more independent that auditors of Commercial Lwa when they audit (Hypothesis 2.) CPAs, external auditors, have the profedssional auditing abili-ties more than the auditors of commercial Law. (Hypothesis 3.) CPAs, external auditors, have the confidence of the auditing resuls more than auditors of Commercial Law. (Hypothesis 4.) CPAs, external auditors, audit more substantially than audi-tors of Commercial Law. Ⅲ. The test of the hypotheses; (1) The examined interest parties are as follows : 1) Accounting scholars 2) Commercial law scholar 3) Users of the accounting informations (2) Test methods The difference verification on the hypotheses uses the factor analysis of SPSS package, and it is adopted as the number of factors that Eigen Value is only over one. The reliability test of SPSS is used to measure the reliability among the variances. As the result of the test, the variances that Alpha Values are over 0.6 are reliable. So Mann-Whitney U-test is used to test the efficiency diff-erence between CPAs and auditors of Commercial Law. Ⅳ. The resutls of the hypotheses tests; (1) CPAs are more independent than the auditors when they audit. (2) CPAs have the professional auditing abilities more than the auditors. (3) CPAs have the confidence and the responsibilities on the auditing results more than the auditors. (4) CPAs audit mor substantially than the auditors. But the numbers and the auditing periods of CPAs are less than those of the auditors of Commercial Law.

자아성찰의 개념 규정과 번역ㆍ역번역 문제 - 국어학적 고찰과 동양적 어원을 바탕으로 -

장만식 열상고전연구회 2018 열상고전연구 Vol.63 No.-

이 논문은 연구자의 논문, ‘자아성찰과 자기성찰 용어 사용 양상 및 제언’의 후속 논문이다. 연구자는 용어 ‘자아’와 ‘자기’, ‘성찰’, ‘자아성찰’ 등의 개념을 어떻게 규정하고, 번역, 역번역할 것인가의 문제를 고찰했다. 국어학적 고찰뿐만 아니라 동양적 어원과 심리학적 전통을 바탕으로 논의하였다. 먼저 우리말의 ‘자아’와 ‘자기’의 쓰임과 용법뿐만 아니라 프로이드와 융의 개념과 의미에 대해 검토하였다. 둘째, 동양적 어원과 심리학적 전통에서 ‘성찰’에 대한 개념을 중심으로 그 어원을 찾고 의미를 고찰하였다. 이 속에서 서양의 대표적인 철학자, 심리학자들의 개념을 비교하였다. 셋째, 이러한 논의를 통합적으로 고려하여 용어 ‘자아성찰’의 개념과 의미를 규정하였다. 넷째, ‘자아성찰’의 번역․역번역 문제를 고찰하였다. 그리하여 ‘Self-examination’, ‘Self-reflection’, ‘Self- introspection’, ‘Self-finding’ 등을 자아성찰로 번역하거나 아니면, ‘자아성찰’을 ‘Ego-examination’, ‘Ego-reflection’, ‘Ego-introspection’, ‘Ego-examination’, ‘Ego-finding’ 등으로 역번역할 것을 제안하였다. This paper is a follow-up paper of 'The study of the Aspects of use of ‘ego- introspection' and ‘self-introspection' terms and Suggestion' paper. Researchers examined how to define the terms 'ego', 'self', 'introspection', and 'self-introspection' and their translation and reverse translation problems. In addition to the study of Korean language, It was discussed based on the oriental origin and the psychological tradition. First, we examined the concept and meaning of Freud and Jung as well as the usage and usage of 'ego' and 'self' in Korean. Second, In the oriental origin and psychological tradition, I have searched for the origin of the concept of 'introspection' and examined its meaning. In this context, Researchers compared the concepts of representative Western philosophers and psychologists. Third, the concept and meaning of the term 'ego-introspection' are defined by taking these discussions together. Fourth, I examined the Translation․Reverse Translation problems of 'ego-introspection'. So it suggested to translate ‘Self-examination’, ‘Self-reflection’, ‘Self-introspection’, ‘Self-finding’ into ‘自我省察’ and it suggested to reverse translate '自我省察' into ‘Ego-examination’, ‘Ego-reflection’, ‘Ego-introspection’, ‘Ego-examination’, ‘Ego- finding’

우리 나라 租稅誘因制度의 變遷過程과 現況에 관한 硏究 : 公害防止設備投資를 中心으로 Focused on the Pollution Protection Investments

張晩植,蔡鍾和 효성여자대학교 산업경영연구소 1995 경영경제 Vol.12 No.-

株式會社 監査制度에 관한 環境的 要因分析

張晩植 효성여자대학교 새마을연구소 1985 새마을硏究論文集 Vol.5 No.-

The purpose of this study is to analyze and investigate the auditingsystems of Commercial Law and External Audit Law. In order to analyze the environmental factors, the following datawere investigated and analyzed. (1) The data on the current audit environments were collected andanalyzed; 1) Audit reports and the list of managers' names of the listedcompanies. 2) Statistical data of the Tax Administration Agency, the Instituteof Securities Suporvisory, and KICPA. (2) The data on the interest parties' consciousness and attitudes werecollected by the questionnaires and were analyzed. The empirical tests to evaluate the corporate auditing systems areas follows: (1) The corporate conditions of Commercial Law and ExternalAudit Law. 1) Present conditons of Korean Corporations. 2) Numbers of the External Audit Law Companies. (2) Investigation on the auditors' independence. 1) Mental indepedence ① Appointore ② Persons who adrnit to plan and carry out the audits 2) Economical independence ① Analysis on the auditors' stock possession ② Persons who decide the pay (3) Investigation on the auditors' professional auditing abilities 1) Auditors' qualifications 2) Auditors' numbers 3) Whether the auditors carry out only the audit affairs or not 4) Auditors' educational backgrrounds 5) Personal histories and ages of auditors 6) Auditors' organizations 7) Auditors' education and training (4) Investigation on the auditors' confidenee 1) Organizations to measure the confidence about the audit results ① Auditors of Commercial Law don't have the organizations tomeasure it ② CPAs have the Internal Auditing Supervisory Committee ofKICP and the External Auditing Supervisory Committee ofthe Institute of Securities Suporvisory. 2) Responsibility about the audit results ① While the auditors of Commercial Law are responsible for theaudit results, the empirical cases about it are not found. ② CPAs are resulated by the professional ethics code of KICPAand CPAs' disciplinary comittee of the Ministry of Finance. (5) Investigation on the auditors' substanciality 1) Analyses about the audit periods 2) Analyses about the conceutration of the audit periods 3) Whether the auditors of Commercial Law attend in the boardof irectors or not 4) Analyses aboutthe audit opinions

大學敎科課程에 대한 意見 調査 : 副專攻制度를 中心으로

李滿英,孫炳煥,張晩植 대구효성가톨릭대학교 1981 연구논문집 Vol.23 No.1

『企業社會會計』에 關한 小考 : 序說的인 面을 中心으로

張晩植 대구효성가톨릭대학교 1979 연구논문집 Vol.21 No.1

『사씨남정기』 사씨의 열등감과 우월성 추구 양상

장만식 사단법인 한국문학과예술연구소 2019 한국문학과 예술 Vol.30 No.-

이 논문은 아들러의 개인심리학을 바탕으로 고전문학작품 속 등장인물, 사씨의 성격을 조명한다. 도덕이나 사회문화적 구조에 따른 선악 관점의 선행 연구와는 달리 인물의 심리내적인 측면에서의 양상을 탐구한다. 그래서 이러한 논의를 통해 궁극적으로는 인간 이해의 지평을 넓히고자 한다. 이 논문은 첫째, 『사씨남정기』의 서사 전개 순서에 따라 나타나는 사씨의 열등감과 우월성 추구 양상을 찾아 탐구한다. 사씨의 열등감과 우월성 추구 등을 드러내는 특정한 장면들을 선정하여 그 대조적인 양상을 논의한다. 둘째, 그 과정 속에서 『사씨남정기』 사씨의 열등감과 건강한 우월성 추구 등뿐만 아니라 과잉보상, 즉 과도한 우월성 추구 양상에 대해서도 논의한다. 그리하여 과잉보상, 즉 과도한 우월성 추구에 의해 발생하는 자기파멸적 메커니즘 작동 양상을 확인한다. This paper demonstrate the character ‘Sassi’ of classical literary works based on Individual Psychology of Adler. In contrast to the previous study of good and evil in terms of morality and sociocultural structure, this study explores the psychological aspects of characters. So, through these discussions, we will ultimately broaden the horizon of human understanding. First, This paper explores the inferiority and superiority pursue aspects of 'Sassi' which appears according to the sequence of narrative development of 『Sassi-Namjeong-gi』. The specific scenes revealing the inferiority and the superiority pursue contrasting aspects of 'Sassi' are selected and discussed. Second, In the process, I will discuss not only the inferiority and superiority healthy pursuit of 'Sassi’ but also aspects of the overcompensation, i.e. pursuing excessive superiority. Thus, it confirms the aspect of the self-destructive operating mechanism caused by the overcompensation, i.e. the pursuit of excessive superiority.

商法上의 計算規程에 나타난 會計制度 發達過程에 관한 硏究(Ⅰ)

張晩植 대구효성가톨릭대학교 1996 연구논문집 Vol.53 No.1

Generaly accepted soccounting standards (GAAP) influenced by commercial law. The objectives of commercial law are the protection of creditors and thos of enterprises accounting provide the usefullness accounting information to the uses, however, those are connected with each other of the maintenance and growth of enterprises, and the realization of social justice. This study has analyzed and summarized the accounting system of the commercial in 1962. Main contents are as follows : 1) record the journal, contests of properties, balance sheet. 2) unification of the assets valuation. 3) recognition of the board of directors. 4) extention of the disclorsure period about financial statements to the stock holders. 5) entry methods and form of finacial statements. 6) audit of the finacial statements by the auditor. 7) presserve the final statements during the 10 years. 8) record the assets at cost 9) depreciation of plants and equipments. 10) disclorsure of the balance sheet.