1930년대 후반 시의 '새로움'에 대한 연구

오문석 상허학회 1998 상허학보 Vol.4 No.-

회계책임과 환경정보의 공시

오문석 聖潔大學校 社會科學硏究所 1999 社會科學硏究 Vol.6 No.1

Abstract This research examines accountability and disclosures of environmental information. Accountability and disclosure analysis are used useful research methods for investigating a dynamic process. The findings of the approach to environmental problem by accounting will contribute to sustaining clean environment. Even though environmental information disclosed by firms is arbitrary, there is a lack of comparability in the findings among industry or business segments. So that accounting information value is not shown to be favorable. Few studies have attempted to assess environmental information. More research is needed to investigate and study this field.

회계제도와 환경정책 : 그 국제적 동향과 일본의 현황

오문석 明知大學校 附設 日本問題硏究所 1998 日本硏究 Vol.6 No.-

식민지 시대 교지(校誌) 연구(1)

오문석 상허학회 2002 상허학보 Vol.8 No.-

This article is the first study on the School-Magazines which had been published in Korean colonial times. Meanwhile these special magazines had not been scrutinized because of the study customs focusing on the main literary history. Especially so many magazines published by high-school and university students had looked away from orthodox scholars. But these magazines are the living materials for studying the background on which literary aspirations and thoughts had been spreaded in this times. Many people had bought these School-Magazines, which were the good information sources. Therefore we can certificate the communication system between major and minor literary history from these studies. This article is the simple investigation upon the minor literary sources. .

사립대학 회계제도에 관한 연구

오문석 聖潔敎神學大學校 社會科學硏究所 1998 社會科學硏究 Vol.5 No.1

AbstractThe purposes of this study are to investigate accounting procedures in private university and to present a few favorable improvements.In order for more appropriateness about university information, external audit by an Certified Public Accountant must be executed. And university management must be performed by experts who are proficient in accounting and finance field. As university becomes huge and complicated, administration must be done by professional management skill. It is time for universities to bring in various management techniques.

1920년대 초반 '동인지(同人誌)'에 나타난 예술이론 연구

오문석 상허학회 2000 상허학보 Vol.6 No.-

Donginji(同A誌) is a peculiar phenomenon in Korean literary and art history. However the early 1920’s publication of Donginji specially means a birth of the literature as art in colonial Korea where people have been regarded the literature as a kind of toys for killing-time. It is Donginji’s members who wished to correct a prejudice for the literature and make it the most important thing in this life. They devoted themselves to establishing a new idea for the literature as art. However in Korea for a long time literature has been regarded as a kind of medium which transports the author’s ethical attitude to the reader’s mind. This authors have been known by the name of Munsa(文士). Donginji rejected this name for the literature man (poets, novelists and so on). They asserted the autonomous domain for the literature that freed from the other’s insight which was the key of the old ethics. They believed that ture ethics is the individual’s inner morality which is the foundation for the new idea of literature. Therefore they wanted to construct the theory of literature on the basis of the new morality. They made literature prevent from the intervention of reality principle. At last the literature became the moral expression of a man who would like to transcendent from this reality world. Owing to this change we could have been possessed of the modem literature idea. Dongiηji also tried to recover a honor of the old artists who have been named Jangin(匠人). But for this name Korean people remembered the humble occupation since Jangin had the technology with which they produced the decorative art. But for a long time technology had been regarded as the sign of a someone’s ignobleness. Throughout the enlightment peri ode social situation had been changed, and technology had been extoled to the sign of civilization which was the most important aim at that time. At last Donginji substituted Munsa for Jangin as the new model of artists. Donginji rehabilitated Jangin’s technology as such the sign of modern art. Especially it is important that literature and art together would like to root in Jangin’s tradition. From this change literature and art could subsume to the high concept of art. Therefore the literature could regard as art’s sub-genre from this time. However we must differentiate the artist from artisan(匠人). We can divide the nature of Jangin into two properties, of which one is a technology and the other is an artistic sense. But Jangin’s production is not a work of art, since there is nothing for the beauty world. For Donginji artist art ought to build out the beauty world in this real world. Donginji asserted that a interest to the beautiful world wasn’t artisan’s inherence but artist’s. Jangin’s technology was the out-of date ability. For artist technology had to be a victim to sacrafice so as to build the beautiful world. But it is the fate of art that beautiful world also had to possess the exchange value to consume in this capitalism. More the exchange value intervenes to the work of art, more the demand for creating beauty value increases. Donginji’s demands for a originality was the answer for the oppression of economic value.

해운기업의 환위험관리에 관한 실무적 접근

오문석 한국해운물류학회 2004 해운물류연구 Vol.43 No.-

In this paper, an analytic structure is studied by which shipping companies can manage the foreign exchange risk and get over the difficulties of financial reporting. This paper introduces an analysis model which is summing up analysis factors of individual overseas branches and Prindl's model regarding influence of volatility, foreign exchange gain and loss, and profitability. The focal point of this paper is overall analysis model in order that shipping companies understand exchange risk management for all practical purpose. 본고에서는 해운기업의 환위험 상황을 개괄적으로 분석하였다. 다만, 환율변동의 예측방법은 본고의 주제가 아니기 때문에 논외로 하였다. 또한 연구의 목적을 충분히 달성하기 위해서는 환위험관리의 전체 과정과 경영활동이나 통화별 수준의 산정과 예측, 환율의 예측, 여러 가지 환위험에 대한 헤지수단의 평가와 선택 등 일련의 요소를 서로 조합할 필요가 있지만, 본고에서는 단지 해운기업에서의 환위험관리를 실무적으로 이해시키기 위하여 종합적이며 전반적인 분석모델의 전개에 중점을 두었다.

조세제도와 환경정책의 상호 관련성에 관한 고찰

오문석 聖潔大學校 社會科學硏究所 1996 社會科學硏究 Vol.3 No.1

해운업의 외환손익 과세제도에 관한 분석적 연구 : 미국 및 영국의 세제를 중심으로

오문석 한국해운학회 2001 해운물류연구 Vol.32 No.-

This paper has analyzed the taxation of USA and British which are advanced in foreign exchange gains and losses of shipping companies. The results from those two countries will be important guide. Cash flow of shipping companies in USA is determined whether integrated approach or separate transaction approach is applied. In British, it is very important problem that there are two kinds of separating processes to calculate taxable income for hedging transaction and its original transaction of shipping companies because exchange losses which come from refunding foreign currency long-term liabilities are not accepted as deductions and exemptions.

디지털 콘텐츠로서 개인형 메신저 콘텐츠 디자인 분석에 관한 연구

오문석,원종욱 (사)디지털산업정보학회 2010 디지털산업정보학회논문지 Vol.6 No.4

Digital communities’ spaces have been very popular through communication contents provide entertainment and usability. Emoticons provide simply emotional expressions and intension, so they weakly convey a realistic sense as they are designed by 2D graphics. However, 3D Avatars presented by 3D Computer Graphics make users interesting because of delivering senses of reality and three-dimension and amuse users because of representing their characters. It is the purpose of this study to analyze design examples of emoticons and avatars applying to personal messengers and propose the development of them. In addition, this paper researches various characteristics of emoticons and avatars for web and mobile phones, and suggests a strategy to usefully and properly apply emoticons and avatars to design.