電子貨幣産業의 競爭戰略에 관한 硏究

裵鍾吉,宋善玉 혜전대학 1999 出版文化硏究所論文集 Vol.1 No.-

Through the inquiry into the concept of electronic money and background on its emergence, this study shows the electronic money is the necessary product which reflects the demand of information society. Further, it analyzes the status worldwide electronic money industry and competition strategy focused on U.S. and European countries. Finally, utilizing these findings and results, this paper analyzes the current status of Korean electronic money industry and suggests the competition strategy for Korean electronic money industry. The introduction of electronic money is being materialized by few banks and VAN & computer companies in Korea. However, we can find few problems as we look at the status of our electronic money industry. Some of these problems are identified as the poor resources in the fundamental technology necessary for electronic money, the tight regulation and standardization policy by government and central bank which limits the competition and very conservative banks and poor recognition by ordinary citizens. This paper suggests the competitive strategy based on SWOT analysis for the local electronic money industry from the lessons learned in the analysis of foreign market.

요셉 로트의 소설「욥기」(Hiob)와 작가의 종교관

이정길 漢陽大學校 人文科學大學 1994 人文論叢 Vol.24 No.-

Joseph Roth, ein j??discher Schriftsteller, der auto Ostgalizien stammte und ??sterreichische Nationalit??t matte, war haupts??chlich in Deutschland t??tig und hatte sics der deutschen Denkweise hingegeben. ln seinem. In seinem Roman 'Hiob', dessen Figuren Ostju sien sind, wind dart Judentum verdeutlicht, wobei man die religi??se Anschauung des Actors deutlich erkennen kann. W??hrend die Figuren in semen anderen Romanen mit der Zeit jeweils ihr gesellschaftliches sowie politisches Engagement verlieren und allm??hlich in eine Art Dekadenz verfallen, gewinnt Singer, ein frommer, gottesf rchtiger und ganz allt glicher Jude, durch manche Ungl cksf lle und Leiden eine positive Lebenseinstellung und wind als Sieger des Judentums symbolisiert. Pers??nlich aber neigt rich Roth zum Katholizisinus, w hrend in ihm zu ??sterreich, dessen Bewohner ??berwiegend Katholiken sind, eine Vaterlandsliebe keimt. Er sehnt sich nach der untergegangenen, K. u. K. Monarchie, die "universal, katholisch. ??bernational, gottgl??ubig und gottwohlgef??llig" gewesen ist, und vertritt die politische Anschauung, da nor ein ??bernationaler Staat wie die Monarchie Habsburgs f??hig ist, Europa aus seiner fatalen Situation zu retten. Konsequenterweise wendet er sich gegen die Protestanten, die dam Preußentum n??her stehen, und erkehrt auch dem Zionismus, der einen nationalen Staat schaffen will, den R cken. Er ha t den Nationalsozialismus, von dem er sp ter verfolgt wird. In Paris, wo er sich als Korrespondent der Frankfurter Zeitung aufh??lt, erlebt or eine weltoffene "katholische" Atmosphiire. W hrend er sich zum Katholizismus neigt, wendet er sich aber nicht vom Judentum ab, wie auch die Figur im 'Hiob' darin einen positiver Weg zum Glauben finder. Es ist festzustellen, da sich Singer in der Haderzeit mixt Gott nicht von dieses entfernt. Durch die Erf llung der Prophezeiung des Rabbis erf hrt er ein Wunder und wendet sich in einer Art Vers hnumg winder Gott Jehovah zu. Der Autor selbst aber erf hrt das Wonder, da erneut eine bernationale, katholische Monarchic gegr ndet wird, niche. Doch er markiert mit dem Roman 'Hiob' einen Wendepunkt im kofEssionellen Sinne, der ion winder zum Judenttun f hrt, Der Schriftsteller Roth verirrt sich nicht zwischen Judentum und Katholizismus, sondern strebt als Jude danach, such den Katholizismus zu umfassen, Es int f r ihn nicht notwendig, zur katholischen Konfession zu konvertieren, und Hit der Niederschrift des Romanes gelingt es derm Autor, eine Vers hnung der orthodoxen, chassidischen Religion Kit dem katholischen Christentum zu verwirklichen. Persiinlich isle er weiterhin im Judentum fast verwurzelt, wobei sich ein Teil seiner selbst sum Katholizismus hingezogen f hlt.

Roth의 소설 "치페르 父子"와 新즉물주의

이정길 漢陽大學校 人文科學大學 1992 人文論叢 Vol.22 No.-

Die vorliegende Arbeit zielt auf eine Erlauterung der Neuen Sachlichkeit in dem 1928 von Josenph Roth geschriebenen Roman 『Zipper und sein Vater』 ab. Dabel wird besonders die Rolle des ‘Ich-Erzahlers’ untersucht, der sich in gewissem Sinne mit dem Autor selbst identifiziert. Eigentlich berichtet der Erzahler das Leben vom Freund Arnold Zipper und dessen Vater, was er erfahrt und beobachtet, so daβ die Geschichten der beiden Generationen sachlich dargestellt werden. Der alte Zipper verkorpert sich in einer symbolischen Person, die vor dem Ersten Weltkrieg unter der Monarchismus eine neue Qudnung fur sich sucht, wahrend sein Sohn die Rolle desijenigen spielt, der mit der zeit sein politisches, gesellschaftliches Engagement gegenuber der Welt verliert und keine Ich-identitat mehr findet. Stillistisch ist der Roman mit den Berichten des Erzahlers auf der Ebene von konstruiert worden, inhaltlich beschaftigt er sich mit dem Therma der neuen Wirklichkeit uber die sozialen und realistischen Probleme. Daher ist es klar, daβ der Roman zut Neuen Sachlichkeit gehort und der Autor in der deutschen Literaturgeschichte als ein Vertreter dieser Stromung klassifiziert wird.

감사보고서지연현상과 회계발생변수에 대한 고찰

나종길 啓明大學校 産業經營硏究所 2001 經營經濟 Vol.34 No.2

??it report delay is a term indicating the length of time from a company's year-end to the date of auditor's report. Since audit report delay affects the ??ess of financial statements, understanding the determinants of audit report ??ical in an effort to enhance the usefulness of financial statements. ??ile many factors, including firm size, number of lines of business, etc., have identified as determinants of audit report delay, accrual intensity has not considered in previous studies. High accounting accruals may indicate high ??unities of earnings management, resulting into a greater possibilities of ??atement of financial statements and more audit efforts required from ??rs' perspective. Based on this argument, this study propose a future ??ch which investigates whether accrual intensity affects the audit report lag menon.

Joseph Roth의 초기소설에 나타난 질서문제

이정길 漢陽大學校 人文科學大學 1989 人文論叢 Vol.18 No.-

In dieser Arbeit werden die Ordnungsfragen an Hand der drei fruhen Romane von Joseph Roth untersucht. Der Roman 「Das Spinnennetz」(1923) behandelt "gesellschaftliche Ordnung" und deren Widerspruche. Im Roman 「Hotel Savoy」(1924) spiegelt sich des Thema "menschliche Ordnung" und ihre Verworrenheit, wahrend "gottliche Ordnung" und das Aufbegehren dagegen im dritten Roman 「Die Rebellion」(1924) eine Rolle spielt. Alle drei Hauptfiguren sind Heimkehrer aus dem Ersten Weltkrieg und verlieren ihre Identitat aus der Vorkriegszeit. Finanziell und geistig geraten sie in die Schwierigkeiten, weil sie keine Chance mehr haben, zivile berufliche Fahigkeiten zu zeigen. Sie finden auch keine menschliche Warme mehr nach Verlust ihrer nachsten Freunde. Politisch und gesellschaftlich geht es vor allem um die natio-nalistische Reaktion. Roths Auseinandersetzung mit der stalinistischen Diktatur kann in seinen Romanen nur marginale Spuren hinter-lassen. Der Tatsache, daß es Roth gelungen ist, seinen eigenen Anforderungen an das Kunstwerk gerecht zu werden, verdankt man Zeitromane voll genauer Beobachtung der Zeitatmosphare und menschlicher Verwirrung.

韓國産齒科用아말감의 物理的 性質 및 顯微鏡的 組織

朴吉雄,曺圭澄,卞種秀 慶北大學校 齒科大學 1985 慶北齒大論文集 Vol.2 No.1

The purpose of this study was to investigate the physical properties of three dental amalgam alloy manufactured in Korea. Roughness was measured by surface roughness measuring instrument and hardness number was measured by Vickers hardness tester. Microstructure was observed by metallurgical microscope and phtomicrograph was observed by scanning electron microscope. The roughnesses of three dental amalgam alloys manufactured in Korea (A, B, C) were lower than the control group D amalgam and the roughness of B amalgam showed the lowest roughness value. The hardness numbers of three dental amalgam alloys manufactured in Korea were lower than the D amalgam and the mean number of hardness was also lower. It was appered that the particle shape of the a and D as-manufactured amalgam alloys are fine cut and spherical, B and C amalgam alloys are fine cut. It was appeared that the microstructure of A and D amalgams, B and C amalgams are respectively similar and A amalgam was coarser than D amalgam, B amalgam was coarser than C amalgam. Summing up the above results, polishing procedures after amalgam filling were colsely related to the surface roughness, hardness, and microstructure of amalgam filling body. Accordingly, the final high polishing of amalgam filling body is very significant in the clinical field by reveisiting the dental office.

腸重量을 利用한 泌尿器科的 手術

薛鍾求,羅容吉 충남대학교 의과대학 지역사회의학연구소 1989 충남의대잡지 Vol.16 No.2

Urologic operations using bowel segments are urinary diversion, augmentation cystoplasty and ureteral replacement. Among these, urinay diversion and augmentation cystoplasty are most commonly used. But, among the complications, reflux, upper tract infection and metabolic disorders are troublesome for the urologists. So, in order to reduce these problems, intussuscepted bowel surgery is developed and modified. So, we reviewed 25 cases of bowel surgery using intussuscepted bowel segment in our urologic department. The results were as followings; 1. Operative procedures using intussuscepted bowel segments were 19 cases of urinary diversion (12 cases of Kock’s continent ileal reservior and 7 cases of ureteroileocecal sigmoidostomy) and 6 cases of augmentation cystoplasty(4 cases of Hemi-Kock’s ileocystoplasty and 2 cases of ureteroileocecal cystoplasty), and the most common disease was bladder cancer in urinary diversion and was tuberculosis in augmentation systoplasty. 2. The most common postoperative complication was would infection, and most of complications were developed in Kock’s continent ileal reservior, but there was no complication in augmentation cystoplasty. In Kock’s continent ileal reservior, stones and urine extravasations were the main complication, and in Hemi-Kock’s ilecystoplasty and ureteroileocecal cystoplasty, would infection was the main complication. 3. The postoperative BUN was increased significantly in the small bowel, but not in large bowel. And postoperative serum creatinine K^+ and Cl^- were slightly increased without significance. As a above result, intussuscepted bowel surgery in urology would be an effective method with relative low incidience of complications.

경영자보상과 이익관여노력

나종길 울산대학교 1995 경영학연구논문집 Vol.2 No.1

연간이익의 시계열속성으로 일반적으로 랜덤워크가 적절하다고 여겨지나 극심한 이익의 다음년도에는 일시적으로 평균회귀과정(mean-reverting process)이 발생한다. 이러한 평균 회귀현상은 극심한 이익에 포함된 일시적이익항목에 의한 효과 또는 극심한 이익에 포함된 자의적 발생의 이연효과로 설명되어 왔다. 본 연구는 평균회귀현상의 설명에 있어서 전년도의 이익성과에 따라 다를 수 있는 경영자의 이익관여동기(earnings intervention incentives)를 고려해야 함을 제시한다. 이러한 차별적 이익관여동기 가설은 경영자의 회계의사결정과 관련하여 능률적 또는 기회주의적 회계선택(efficient or opportunistic accounting choice)의 두 형태를 모두 포함하는 점에서 기존연구보다 보다 확장된 설명이라 할 수 있다. Prior studies have shown the mean-reversion tendency of annual earnings following the year of extreme earnings. A typical explanation for the mean-reversion has been the existence of transitory earnings components included in the extreme earnings. This study explores the possibility of manager's asymmetric incentives to intervene in the reported earnings based on the relationship between earnings and the manager's compensation. The results show that managers have greater incentives to intervene in the reported earnings when prior earnings are low versus high. This implies the need to consider manager's different magnitude of incentives and efforts to intervene in the reported earnings, in explaining the mean-reversion of the extremely high versus low annual earnings.

감사인의 명성저하와 자본시장의 반응

나종길 啓明大學校 産業經營硏究所 2004 經營經濟 Vol.37 No.1

The purpose of this paper is to investigate possible research directions with regard to the market reactions in response to downdgrade of auditor reputation. Auditor reputation has been argues to be directly related to the clients' market value. Therefore, any downgracde of auditor reputation could lead to the downgrade of the clients' market value. Recently Enron audit failure has lead to the criminal indictment to the auditor(Arthur Andersen). Prior literature suggsetd that the impairment of auditor reputation decrease the clients' market value via the decrease of insurance value and of assurance value. In Korea, Sandong accounting firm was dissloved after audit failure of Daewoo Corporation. This audit failure created the uncertainty of financial statement of clients of Sandong accounting firm. Therefore, one possible research agenda is investigating the market reaction to the Sandong's client firms surrounding the release of the news of audit failure and subsequent regualtion by government.

Modulith SL-20 體外衝擊波碎石機를 利用한 尿路結石의 治療

薛鍾求,羅容吉 충남대학교 의과대학 지역사회의학연구소 1994 충남의대잡지 Vol.21 No.2

Extracoporeal shock wave lithotripsy monotherapy was performed in 111 patients with Modulith SL-20 electromagnetic lithotriptor from January, 1994, to November, 1994, in our Department of Urology. Most of stones were distributed between 4th and 6th decades(67.4%), and male to female ratio was 1.3 : 1, and 111 patients have 117 stones, which were 76 cases of ureteral stone(65.0%), 28 cases of renal(23.9%), 11 cases of ureteropelvic junction(9.4%) and 2 cases of bladder(1.7%), 6 bilateral cases, and 0.6cm to 5.0cm in diameter. Of the 0.6cm to 5.0cm in diameter, stones were 1.0cm-1.9cm 54 cases(46.2%), 0.6cm-0.9cm 43 cases(36.8%), 2.0cm-2.9cm 12 cases(10.2%) and 8 cases (6.8%) in longer than 3cm. And treatment session was needed more and more in longer than 1.0cm. Complications were colicky pain(16 cases, 13.7%), severe gross hematuria(9 cases, 7.7%), fever and chill(2 cases, 1.7%), renal subcapsular hematoma(2 cases, 1.7%), residual stone(2 cases, 1.7%o), and steinstrasse(1 case, 0.9%). Therefore extracoporeal shock wave lithotripsy monotherapy is considered as a safety and non-invasive treatment method for all urinary stones.