석문 조인형 교수 정년 기념논총 : 논문 ; 라마 7세의 즉위 배경

송인서 ( In Seo Song ) 강원사학회 2004 江原史學 Vol.0 No.19·20

ABRAHAM AS AN EXAMPLE OF CHRISTIAN IDENTITY

SONG Inseo(송인서) 장로회신학대학교 기독교사상과 문화연구원 2015 장신논단 Vol.47 No.3

본 논문은 교회사 안에서 창세기 22장의 아브라함의 이야기가 주요 기독교 주석가들을 통해서 어떻게 해석되어져 왔는지를 연구하고자 한다. 특별히 본 논문은 존 발세락(Jon Balserak)의 관점, 즉, 기독교 주석가들의 창세기 22장에 관한 각기 다른 해석들의 근본 이유는 바로 그들이 갖고 있었던 아브라함이 겪었던 시험에 관한 서로 다른 네 가지 견해들 때문이라는 가설을 비판적으로 고찰하고자 한다. 오리겐, 마틴 루터, 그리고 존 칼빈의 창세기 22장 주석을 성서 해석사의 틀 안에서 상호 비교 분석함으로서, 본 연구는 이들 기독교 주석가들이 주인공 아브라함을 자신들의 각기 다른 신학적 사상에 부합하는 모범적인 그리스도인으로 묘사하고 있음에 주목한다. 본 논문은 먼저 초대 교부 오리겐이 이야기의 주인공인 아브라함을 영혼의 영적인 순례의 과정, 즉, 정화, 조명, 그리고 완전의 단계를 통과한 온전한 그리스도인으로 제시하고 있음을 강조한다. 반면, 종교개혁자 루터는 아브라함의 이야기를 동시대의 재세례파, 성례주의자, 영성주의자, 그리고 가톨릭과의 신학적 대결을 위하여 사용하였음을 드러내고자 한다. 마지막으로 본 연구는 칼빈의 창세기 22장 주석이 아브라함을 구약 시대의 종교적인 피난민으로 묘사함으로서, 16세기에 제네바로 건너 온 대다수의 프랑스 난민들을 위로하고자 했던 칼빈의 목회적 관심을 반영하고 있음을 주장한다. 결론적으로 본 논문은 창세기 22장의 아브라함을 자신들의 신학적, 그리고 대적 상황에서 요구되는 성서적 그리스도인 상으로 제시하려했던 성서 주석가들의 각기 다른 목적들이, 그들 사이의 해석학적 차이들의 주된 이유임을 증명하고자 한다. The paper attempts to examine the exegetical history of Genesis 22, particularly written by Origen, Martin Luther, and John Calvin, and seeks to investigate important theological and hermeneutical differences produced by them. Although Jon Balserak’s study on the four major Christian views on the character of Abraham’s trial is accurate, this paper will argue that what distinguishes each commentator’s interpretations of Abraham’s narrative is not so much their distinct perceptions on the nature of the trial. Instead, by comparing the three exegetes’ interpretations of Genesis 22 side by side, this study will demonstrate that Origen, Luther, and Calvin intended to employ Abraham in the story for the purpose of setting a proper example of Christian identity according to their own theological viewpoints. This paper contends that Origen in his homily on Genesis 22 depicts Abraham as a perfect Christian who already passed through the stages of purification, illumination, and perfection in the spiritual journey of the soul. Then it examines Luther, the sixteenth-century reformer employs Abraham in his disputations against the contemporary theological foes, such as the Anabaptists, the Sacramentarians, the Spiritualists, and the Catholics, and suggests Abraham primarily as a new Evangelical model of Christian. Lastly, this study demonstrates that Calvin’s commentary on Genesis 22 reflects his great pastoral concern for the French refugees that had rapidly emerged in the city of Geneva. By depicting Abraham as a religious and political pilgrim of the Old Testament, Calvin encourages his fellow French men and women to be steadfast in the divine providence working in human history.

Rama V ( 1868 - 1910 ) 시대의 태국의 사회개혁에 관한 소고

송인서(In Seo Song) 단국사학회 1974 史學志 Vol.8 No.1

N/A

사회경제적 박탈이 주관적 건강에 미치는 영향

송인한(In Han Song),이한나(Han Na Lee) 서울연구원 2011 서울도시연구 Vol.12 No.3

IFRS 조기도입의 주요 특징 및 재무제표 영향

송인만 ( In Man Song ),양동훈 ( Dong Hoon Yang ),김인숙 ( In Sook Kim ) 한국회계학회 2010 회계저널 Vol.19 No.2

국제회계기준(IFRS)을 조기 도입한 수출기업 사례연구

송인만 ( In Man Song ),박연희 ( Yeon Hee Park ),홍순직 ( Sun Jik Hong ),배수일 ( Su Il Pae ),구정호 ( Jeong Ho Koo ) 한국회계학회 2010 회계저널 Vol.19 No.2

적자보고를 회피하기 위한 이익조정

송인만 ( In Man Song ),백원선 ( Won Sun Paek ),박현섭 ( Hyeon Seop Park ) 한국회계학회 2004 회계저널 Vol.13 No.2

Chuang Bunnag 연구(硏究)

송인서 ( Song In-seo ) 한국태국학회 1988 한국태국학회논총 Vol.1 No.-

Chuang Bunnag (1808 ~ 1883) was the eldest son of Dit Bunnag. He became the chief of King Mongkut’s ministers of state. He was the most powerful man in Mongkut’s reign and later became King-maker like his father. When King Chulalongkorn acceeded in 1868, the King was only fifteen years old. For this reason, he acted as the regent during the remaining five years of the young King’s minority. By the time the regency was well esta-blished, his eldest son was Defense minister (Weon Bunnag); another son was Finance minister (Thuam Bunnag) and so on. He was real master of the administration in the regency period. The regency ended in 1873, the regent continued as chief minister and greatly assisted the King, The King rewarded the ex-regent for his loyal services by promoting him to be Somdech Chaophraya Borommaha Si Suri-yawong being the last commoner to attain the highest title of nobility. He had also reached the height of his power in the post-regency period with the Wang Na incident in 1875. The Bunnag triumvirate, consisting of the ex-regent, the Kalahom, the Phraklang, all left office within the short span of five years. His services to the throne was loyal and beneficial throughout his life.

성폭력피해자 지원기관 전문인력 양성 교육 콘텐츠 개발을 위한 기초 연구

송인한(In Han Song),김지은(Ji Eun Kim),신수민(Soo Min Shin),이상혁(Sang Hyuk Lee) 한국콘텐츠학회 2016 한국콘텐츠학회논문지 Vol.16 No.9

최근 급격하게 증가하는 성폭력 피해자 지원을 위한 전문인력 양성 교육 콘텐츠 개발의 필요성이 시급한시점이다. 이에 본 연구는 (1) 성폭력 피해자 지원 종사 인력에 대한 교육프로그램의 현황을 조사하고, (2) 종사자 19명을 대상으로 포커스 그룹 인터뷰를 실시하여 교육 내용의 요구에 대해 심층적으로 조사하고, (3) 이를 바탕으로 설문을 개발하여 전국의 종사자 800명을 대상으로 설문조사를 실시하였고, (4) 성폭력 분야 전문가 20명을 대상으로 양성교육 주제와 방법에 대해 델파이 조사를 실시하였다. 종사자 설문조사 결과 내담자의 특수성에 대한 이해와 다학제적 접근의 훈련 및 기본교육의 강화가 가장 필요한 것으로 나타났으며, 전문가 델파이 조사에서는 상담기술과 피해자 심리이해 및 정서적 지원에 대한 교육이 필요성이 제기되었다. 이를 바탕으로 다양한 집단의 피해자 유형과 특성을 고려한 맞춤형 지원서비스를 제공할 수 있는 전문 인력의 양성을 위한 교육 프로그램 콘텐츠를 제언하였다. Considering the recent increase in the number of sexual violence survivors, there is an urgent need to develop content for the training of professional workers to support victims. The purposes of this research are: (1) to investigate the status of existing training programs designed to produce workers to support sexual violence victims; (2) to conduct focus group interviews with 19 workers regarding their training needs; (3) to conduct a national-wide survey with 800 workers; and (4) to carry out a delphi study with 20 sexual violence professionals in regard to the topics and methods of training. According to the survey of practice workers, the areas of greatest need include the understanding of client characteristics, multidisciplinary approaches in training, and strengthening of basic training. The delphi study of professionals revealed the need for counseling skills, understanding the psychology of sexual violence victims, and skills to provide emotional support for victims. Based on these findings, this research suggests training content designed to provide support services customized to the types and characteristics of individual survivors.

보고이익 부호전환의 추가적인 정보효과

송인만 ( In Man Song ),박연희 ( Yeon Hee Park ) 한국회계학회 2007 會計學硏究 Vol.32 No.1

본 연구는 보고이익에 "전환"이라는 정보가 추가되었을 때 투자자들이 어떻게 반응하는지에 대한 증거를 제시하였다. 보고이익 ``전환``에 관한 정보는 투자자들에게 추가적인 효용증대나 효용감소를 가져올 수 있기 때문에 상당히 민감한 정보이다. 특히 신용상태의 평가에 상당한 중요한 고려요인으로 작용하는 것으로 알려져 있다. 또한 거래비용이론에 근거했을 때도 적자보고는 기업의 경영자에게 불리한 정보일 수밖에 없다. 또한 "0"을 기준으로 적자에서 흑자로, 흑자에서 적자로 보고이익이 전환될 때 prospect이론의 가치함수는 급격한 경사를 이루게 되어 투자자들의 효용이 급격하게 증가 또는 감소된다. 특히 대부분의 사람들은 손실을 꺼려하기 때문에 동일 금액에 대해서 손실환경에 속해 있을 때가 이익환경에 있을 때보다 더욱 큰 비효용을 인식하게 될 것이다. 따라서 전환정보는 투자자들에게 매우 민감한 정보이기 때문에 경영자들에게도 중요한 정보가 될 것이다. 본 연구의 목적은 보고이익 "전환"정보에 대하여 시장이 어떻게 반응하는지를 검증하고, 이익조정에 의한 흑자전환을 시장에서 어떻게 인식하고 있는지를 추가분석하는 것이다. 본 연구의 분석결과에 의하면 보고이익 전환은 추가적인 정보효과가 있는 것으로 나타났다. 즉, 보고이익이 흑자(적자)로 전환되었다는 정보는 주가에 단순한 비기대이익의 증가(감소) 이상의 영향을 미치고 있었다. 그러나 이익조정에 의해 흑자로 전환된 기업들은 시장에서 음(-)으로 반응하고 있었다. 본 연구는 보고이익전환에 대한 추가적인 시장반응을 검증함으로써 전환정보에 민감한 투자자들의 행동을 여러 가지 측면에서 이해할 수 있는 근거를 제시하였다는 데에 그 의의를 찾을 수 있을 것이다. This study provides some empirical evidences on how investors react to the reversal of reported earnings signs. The reversal information will be a very sensitive to investors since such information may create additional increases or decreases in investors` benefits. Especially the reversal of reported earnings signs known as one of the most important factors determining firms` credit ratings. The reversal from positive to negative will be substantially disadvantageous to firms` managers under trade-expense theory. In addition, under prospect theory the value function has a steep slope around zero where earnings signs change from positive to negative or from negative to positive. Especially we expect that investors feel bigger disutility when firms report negative earnings than firms report positive earnings since most investors do not like to fall into loss status. In summary, the reversal of reported earnings signs will be very important information to investors since this could be very sensitive in an investors` value function. The purpose of this study is to investigate how the stock market responds to the reversal of reported earnings signs and also to analyze how the response will be different when the reversal is manipulated artificially through earnings management. The empirical results of this study reveal that the reversal of reported earnings signs provides incremental information over earnings information itself. In fact, the coefficient(& t-value) of interaction variable of reversal dummy from negative to positive and unexpected earnings(DNP*UE) and interaction variable of reversal dummy from positive to negative and unexpected earnings(DPN*UE) are 0.030(& 4.14) and 0.012(& 5.99), which are statistically significance at 1% and 5% level respectively.(See Table 4: Information Content of the Reversal of Reported Earnings Signs) Also, F-value for the interaction variables between unexpected earnings variable(UE) and the two reversal variables(DNP & DPN) is 28.20, which is statistically significant at 1% level. Such results support our hypothesis that earnings reversals will provide incremental information. This study estimates an additional model where a new variable(DG*UE) is added to test the information content of earnings` reversal from negative to positive when this reversal is created artificially through earnings management. The DG variable is defined here as "1" if net income minus discretionary accruals,(which may represent managed earnings, is negative. The results show that such reversal is recognized as bad news even it is from negative to positive. In fact, the coefficient(& t-value) of DG*UE -0.157(& -1.83), which is statistically significant at 10% level.(See Table 5 : Information Content of the Reversal from Negative to Positive Through Earnings Management) This study also tests whether the results will be different depending on the use of electronic reporting system, which was introduced in the year of 2001. The coefficients(& t-value) of two variables(DNP*UE and DPN*UE) for 2001 and thereafter are 0.007(& 2.58) and 0.058(& 3.69) respectively, which are stati- stically significant at 1% level. The explanatory power of this model is higher for 2001 and thereafter than for before 2001.(10.31% before 2001 and 19.64% for 2001 and thereafter). This result shows that investors could have utilized earnings information more easily after the adoption of electronic reporting system, and therefore the reversals information has been impounded into stock prices in more precise and efficient manner.(See Table 6: Information Content of Earnings Reversal in Each Period) In addition, this study examines the information content of the reversal at preliminary financial reports dates, when the information was released for the first time in the corresponding year. The results show that interaction variable between reversal dummy from negative to positive and unexpected earnings (DNP*UE) is not statistically significant, but interaction variable between reversal dummy from positive to negative and unexpected earnings(DPN*UE) is statistically significant at 1% level. F-value for the reversal additional variables (DPN*UE and DNP*UE) is 6.09, which is statistically significant at 1% level. However, the F-value only for the variable DPN*UE is not statistically significant.(See Table 7: Information Content of Earnings Reversal at Preliminary Financial Reports Dates) To investigate further the weak results for the interaction variable, DNP*UE, we add two additional dummy variables, reversal from negative to positive(DNP) and reversal from positive to negative(DPN), to the model. The results show that the added variable(DNP) is statistically significant at 1 % level, but still the interaction variable(DNP*UE) is not statistically significant. However, the F-value for DNP*UE and DNP is 12.05, which is statistically significant at 1% level. In summary, the results of this study show that the reversal of reported earnings signs has incremental information content. That is, the reversal infor- mation affects stock prices over unexpected earnings information. However, the artificial reversal created through earnings management results in negative effect even if earnings signs reverse from negative to positive. This study provides some empirical evidences on the earnings reversal infor- mation, which may be very useful to investors in practice. Therefore, it could provide a basis to understand behaviors of investors, who are very sensitive to the earnings reversal information. Also, the result shows that artificial earnings reversal from negative to positive through earnings management has negative effects. This results in an important implication for firms` managers, who are likely to manage their earnings as a way of escaping from their negative earnings status.