세계 속 인도네시아 한국학의 현황과 발전 방향

전재강(全在康),박은희(朴恩姬) 한국국학진흥원 2015 국학연구 Vol.0 No.26

인도네시아 한국학의 발전 방향을 모색하기 위하여 한국학의 개념, 세계 권역별 한국학의 현황, 인도네시아 한국학에 대한 기존 연구를 먼저 일별하였다. 그리고 이를 배경으로 하면서 2014년 8월에 실시한 현지 한국학 관련 설문 조사 결과를 집중적으로 분석하여 인도네시아 한국학의 구체적 발전 방향을 모색해 보았다. 발전 방향의 첫째는 교육 단계별, 교육 기관의 확대, 교육 과정 개발, 전문 인력 양성, 교재와 교육 방법 등의 개발에 체계적 지원의 확대가 가장 시급한 것으로 나타났다. 둘째 중등과 대학간, 대학상호간, 양국 상호간의 필요에 따른 교육 과정의 개발이 필요하다. 셋째, 초기 단계에 맞게 한국어 전문 교수를 비롯하여 한국 문학, 역사 등 한국학 요구의 순위에 따라 교수 전문 인력을 양성할 필요가 있다. 넷째, 우선 한국어 교육에 필요한 교재와 현지 사정과 우리의 다양한 문화를 내용으로 하는 교수법의 개발이 필요하다. 다섯째는 제도적으로 교육 기관을 늘여서 교육의 기회를 확대함으로써 고급의 한국학 수학에 쉽게 접근할 수 있게 해야 한다. 여섯째, 일련의 이런 발전 방향으로 나가기 위해서는 양국의 교류 협력을 증대할 필요가 있다는 것이다. 위에 제시한 표면적으로 당위적 측면의 발전 방향이면서도 설문의 구체적 내용을 반영하여 본문에서 논의에서는 발전 방향의 구체적 논리와 내용을 드러내 보여 주었다.

日本에 있어서의 會計諸法規의 改正과 制度會計의 動向

全在紋 啓明大學校産業經營硏究所 1986 啓明大學校ㆍ挑山學院大學國際學術세미나 Vol.1986 No.-

全在紋敎授는 "日本에 있어서의 會計諸法規의 改正과 그 후의 動向"이라는 題目으로 발표하였다. 여기에 있어서는, 日本에 있어서는 會計에 관한 諸法規가 近來에 와서 계속적으로 改正되었는데, 그 改正된 法規는 1981年 6月의 商法改正, 1982年 4月의 企業會計原則과 計算書類規則의 改正, 1982年 9月의 財務諸表 規則의 改正을 들었다. 그리고 그 主要한 改正點을 要約하여 ① 計算書類의 公示內容의 充實化를 기한것, ② 充當金에 관한 規定이 整理된 것, ③ 資本會計에 관한 法規가 修正된 것 등을 지적하였다. 公示內容의 充實化로서는 (1) 會計方法의 公示, (2) 1株當情報의 公示, (3) 後發事象의 公示 등을 설명하였다. 또 充當金의 改正에 있어서는 여러가지의 지적이 있었으나 특히 利益留保性의 特定充當金을 추방한 것을 높이 評價한다고 하였다. 그러나 이 計上의 可能性이 아직도 남아 있음을 問題點으로 지적하였다. 其外 商法 充當金 規定의 任意性 여부, 槪念·呼稱이 統一되지 못한 점, 租稅特別措置法사의 準備金은 資本의 侵水化를 초래할 우려가 있다는 점을 역시 問題點으로 지적하였다. 資本會計에 있어서의改正으로 (1)證券市場의 活性化, (2) 額面株式과 無額面株式과의 접근, (3) 株式佛入剩餘金과 配當政策과의 關聯을 說明하였다. 그리고 會計연구의 動向으로서, 會計方法 後發事象 등 公示內容의 一層擴大, 財務狀態變動表, 세그멘트情報의 公示, 聯結財務諸表制度, 物價變動財務報告의 公示 등의 硏究가 重要視되고 있다고 지적하였다. 또 美國의 最近動向을 들면서, 會計學硏究에 있어서 基礎理論硏究의 必要性을 강조하여 많은 注目을 끌었다(별도 揭載의 發表論文 全文 참조). 이 發表가 끝나고 質疑應答이 있었다. 그 內容은 다음과 같다. 崔相文(釜山大)敎授는 商法에 의한 會計는 利害關係者의 조정 債權者의 保護라는 目的을 가지고 있고, 企業會計原則에 의한 會計는 資本市場育成이라는 目的을 가지고 있어서 양자는 서로 다른 目的이 있다고 생각된다. 그런데 商法에 의한 會計가 企業會計原則에 接近해 가는 것이 果然 바람직한 일이겠는가, 하고 質問하였다. 여기에 대하여 全在紋敎授는 다음과 같이 대답하였다. 企業會計原則은 하나의 모델이라고 생각되고 있다. 商法도 그 本來의 目的에 어긋나지 않는 範圍內에서 企業會計原則이 商法을 리드하려는 立場에 있다. 그러나 때에 따라 이번에 特定充當金制가 없어진 것과 같이 商法이 企業會計原則을 리드하는 경우도 있고, 日本에 있어서 그 關係는 확실하지 않고 미묘하다. 金台煥(嶺南大)敎授는, 情報利用者인 投資者·債權者의 利害關係가 相衛할 수도 있는데 이것을 조정하는 理念으로서 Social Value 및 公示의 共通된 Form은 어떠한 것인가, 會計制度도 자기 나라 實情에 알맞게 制定하여야 하리라 생각되는데, 美國에 있어서 그 制定 過定을 보면 先驗的 硏究에 이어서 약 3年間 정도 臨時的으로 실시해 보고 많은 實證的 檢討를 겪은 후에 制定하는 것을 볼 수 있는데 日本에서는 어떤지, 그리고 韓國의 會計規定이 實情에 알맞다고 보는지, 에 대하여 質問이 있었다. 이에대한 應答은 다음과 같았다. 韓國의 規定制定은 너무 國家指導的인 면이 많다고 느껴진다. 그리고 너무 一律的으로 統合된 基準을 모든 企業에 適用시키려고 하고 있다고 생각된다. 日本에 있어서는 證券去來法에 의한 會計規則은 상당히 자세한 것을 요구하고 있으나 商法에 의한 會計規則은 대단히 간소화 되어 있다. 그런데 이렇게 간소화 되어 있는 것마저 中小企業은 잘못 지키고 있다. 日本의 株式會社가 약 150萬社에 달하는데, 이것을 統一化된 規則으로서 適用한다면 大部分의 企業은 사실상 지키지 못할 것이라고 생각된다. 그리고 또 鄭基淑 敎授의 전번 日本에서의 發表 등으로 미루어 볼때, 우리나라의 實情에 비추어 아직도 좀 時期尙早라고 느껴지기도 한다. 또 日本에서의 規定制定은 大藏省(韓國의 財務部에 해당)에서 諮問機關의 諮問을 받아 이루어진다. 이 機關으로서 企業會計審議會가 있는데 그 構成員은 學者·公認會計士·大企業經理擔當者이다. 그리고 이번 硏究發表는 制度會計를 중심으로 하는 硏究이었다. 崔哲鎬(公認會計士)는 日本에 있어서의 會計規定을 주관하는 機構는 어디인지, 日本에서 公認會計士가 會計監査를 행하는 경우 一般的으로 행해지는 會計原則에 의한다고 생각되는 바 여기에는 商法·企業會計原則·稅法 등이 있는데 이 중 어느 것을 基準으로 삼는지, 公認會計士가 基準으로 삼는 會計原則에 違背되었을때 별반 制裁가 없다면 어떻게 그 實施를 보장 할 수 있는지 -韓國에서는 上場會社가 一部 종목에서 二部종목으로 내려간다든가 配當 承認을 못받는다든가 하는 약간의 制裁가 있다. 또 日本 會計가 充當金 처리의 예에서 보는 바와 같이 落後性이 있다면 그 原因은 무엇인가, 에 대하여 質疑로 하였다. 이에 대한 應答은 다음과 같다. 會計規程의 주관은 大藏省에서 행한다. 規定을 制定할 때 諮問機關의 諮問을 받는다. 그러나 參考資料로 삼을 뿐이다. 또 大藏省에서 정한 規定도 法的 背景은 없다. 企業에서는 다만 그것을 尊重하도록 되어 있다. 그런데 韓國은 法的背景이 있는것 같은데 여기에 差異가 있다. 公認會計士가 監査를 행할 때 監査報告書를 2가지 作成한다. 株式會社가 資本金 5億圓 以上 또는 負債 200億圓 以上의 大會社일 경우에는 監査人 監査外에 반드시 公認會計士의 監査를 받아야 한다. 이때 株主總會에 提出하기 위한 報告書는 商法에 의하여 作成한다. 그런데 이 會社가 上場會社일 경우에는 財務諸表를 提出하여야 하는데 여기에 대한 監査는 企業會計規則에 의하여야 한다. 그러나 日本觀光株式會社·JAL·日本郵船會社 등에서 예를 볼 수 있었는 일인데, 公認會計士의 監査를 받는데 있어서, 會計方法의 變更을 했을 때 그 理由가 正當하다고 인정이 되어야 되는데 그 인정이 推象的인 일이기 때문에 公認會計士의 主觀的인 判斷에 맡겨주는 경우가 많다. 日本의 會社가 分野에 따라 後進性을 띠고 있는 點은 몇몇 敎授가 지적한 것을 볼 수도 있으나 그 原因은 經濟界가 政界에 대하여 많은 영향력을 가지고 있기 때문이라고 생각한다. The Accounting standards with regard to disclosure, allowance, and captal reserve had been amended from June 1981 through September 1982 in Japan. What were the content and the background of the amendment ? And how has the legal financial accounting in Japan changed ? The author tries to elucidate such problems givivng his mind to the comparison with accounting practice in the Republic of Korea. The author maintains that the amendment is the result of the research of applied accounting theory. He also maintains, however, that more effort ought to be concentrated on the research of fundamental accounting theory, especially metaaccounting theory, in order to discover the specific for the accounting problems.

최소운영수입보장 조항을 지닌 BTO PF 민자도로 사업의 채무불이행 위험 완화효과

전재범(全在範),최충익(崔忠翼) 한국지방자치학회 2021 韓國地方自治學會報 Vol.33 No.2

본 연구는 민간사업자의 사업참여를 돕기 위해 전 세계적으로 널리 활용되고 있는 MRG 조항을 포함하는 BTO PF 민자도로 사업이 지닌 채무불이행 위험의 완화효과를 평가함으로써 사회간접자본의 공급에 있어 공공과 민간 사업자의 위험관리를 위한 이론적 틀과 관련된 시사점을 제안하고자 한다. 이를 위하여 본 연구에서는 MRG 계약조항 및 BTO PF 민자도로 사업 고유의 금융구조를 고려한 현금흐름모형을 금융 · 경제이론을 토대로 구현한 후, 채무불이행 위험 완화효과의 정량적 가치를 평가하기 위해 실물옵션이론에 기반한 금융모형을 구성하였다. 그리고 이를 BTO PF 민자도로 사례에 적용한 후, 주요 변수를 대상으로 민감도 분석을 실행하였다. 연구결과, MRG 조항과 BTO 민자도로 사업의 금융구조는 민간 사업자의 채무불이행 위험을 완화시켰으며 그 정량적 가치는 상당함을 알 수 있었다. 또한, 채무불이행 위험의 완화효과는 MRG 조항의 수준 및 무위험 이자율과는 반비례하고 시장수익률 및 사업 수익률의 변동성과는 비례하는 것으로 나타나 사업 내외의 환경이 수익성을 저해하는 방향으로 변화할 때 채무불이행 위험의 완화효과는 증대되는 것을 확인할 수 있었다. This research tries to propose implications related to the theoretical framework for risk management of public entities and private developers in the supply of SOC by assessing the mitigation effect of default risk in BTO PF privatized road including MRG agreement. To do so, this paper establishes a cash flow model based on financial and economic theory considering the MRG agreement and the unique financial structure involved in BTO PF road project, and then constructs a financial model with real option theory to assess the quantitative value of default risk mitigation effects. And, after applying this to the BTO PF privatized road case, this research goes through sensitivity analysis on key variables. Finally, results driven from are that the financial structure of BTO PF road project and the MRG agreement seem to have an impact on default risk mitigation for private developers and its quantitative value is significant. In addition, the mitigation effect of default risk is inversely proportional to the level of the MRG agreement and the risk-free interest rate and proportional to the market rate of return and volatility of underlying asset, indicating that the mitigation effect of default risk increases as the environment changes in a direction that undermines profitability of project.

21世紀 에너지 環境 克服을 위한 提言

전재풍(田載豊) 대한전기학회 1997 전기의 세계 Vol.46 No.12

다시 한번 『관광ㆍ레저연구』의 품격을 생각하며…

田再均(전재균) 한국관광레저학회 2003 관광레저연구 Vol.15 No.1

한국 원자력산업계의 재편이 필요한 시점이다

전재풍,Jeon, Jae-Pung 한국원자력산업회의 2007 원자력산업 Vol.27 No.8

이슬람교의 여성관

전재옥 이화여자대학교 한국문화연구원 1991 韓國文化硏究院 論叢 Vol.59 No.1

Islam as a religion is a fairly new field of study in Korean high educational institutes. As concern and interest arise to make a serious study on Islam due to political and economical impacts, university level institutes opened Arabic language department and its presence has been felt since late 70s. It is reasonable o mention that the Arabic study and Islamic studies are coming into full swing from 80s although most of the Islamic scholars in Korea are exclusively moslem male scholars who are religiously committed to Islamic faith and way of life. In view of this, this thesis is prepared from a Christian missiological perspective and from a Korean womans point of view who has first hand knowledge of Islamic culture and religion for a significant period of time. As a way introduction, the first chapter deals with how this thesis has been approached, what the limitations are and what it aims to convey. The second chapter concentrates on Quranic verses which teach on and about women in Islamic. Especially it attempts to show that the concept of Islamic women must have been formed by the Prophet Muhammad through his personal marriages and wives. It also makes a point that the prophet Muhammad must have contributed to uplift social status of women and the value of woman as an individual in spite of sanctioning the polygamy in Islamic community-Umma. The chapter especially focuses on the 4th chapter of the Quran as the chapter of Women. The third chapter deals with the contemporary picture of women in Islam focusing on women in Pakistan which was constructed as the ideal nation to realize the ideals of Islam teachings from the vast continent-India. The point in this chapter is to highlight the strong resurgence of fundamentalism in Islam through political and religious leaders like Abul Ala Maududi and Israr Ahmad. Maududi who has written several books on fundamentalism in Islam was almost extreme to persuade Moslem women to wear veil and stay home with many exhortations from the Quranic teaching on pious and ideal women in Islam. The fourth chapter is on reaction shown by the modernists in Pakistan on the fundamentalists position and emphasis regarding Moslem women in Pakistan. The counterparts to the fundamentalists are Ameer Ali whose classic, The Spirit of Islam, has a whole chapter on womens issues which reveal that he tried to improve womens statue in Islamic culture and tradition. He does not leave the Quran in order to make his way to reform and to transform the degraded conditions of women who have been oppressed and terrorized, but rather he make effort to interpret the Quranic verses regarding women more flexibly emphasizing that the spirit of Islam expansion. The chapter pinpoints an ironic aspect that those who wanted to bring changes in womens issues still kept their wives in veil and within home environment. But, they were aware of womens problems and sincerely wanted to teach reform to be happened. The fifth chapter concentrates on to draw out Pakistani Moslem womens perspective on Moslem womens issues. The chapter point out that it is necessary to hear directly how Moslem women who are intellectually disciplined and religiously committed try to handle these issues-especially on discrimination, marriage, divorce, and social status. They seem to be aware that womens issues have been used by political motives and yet they know there are a very few possible means to bring out womens status into light for betterment. This chapter has quotation of Begum Bhuttos Declaration of 19 statements to bring changes on Pakistani Moslem womens situation. However, the chapter shows that womens efforts are not well received both by men and women in Pakistan. Since there is high illiteracy rate, it is difficult for most Pakistani women even to be alert on what some intellectual and interegratd women try to convey. The way is hard and still long to go to any visibility of improvement. On this point, this thesis leads on to discuss possibility of thinking together-Korean church women with Pakistani women and encountering together centered on this very concern. Finally, the thesis opens up that Korean church women should exercise on thinking about Moslem women in the other part of Asia as well as challenged to be opened up. Because this is the age of internationalization, and because the concept of neighbor in Christian perspective is much broader than being nearby geographically, and because missiological thinking is necessarily global, therefore, the Korean church women should include such Moslem women and their needs in their thoughts and activities. When such thinking continues in due time something concrete actions will eventually be taken, such s encounter, dialogue and Islamic research centers.

이슬람교의 기독론 : 꼬란의 예수 이해를 중심으로

전재옥 이화여자대학교 한국문화연구원 1993 韓國文化硏究院 論叢 Vol.63 No.1

This thesis is to explore what Muslims believe about Jesus Christ based on the Quran. The reason why it is worthwhile and important to do such a study is that there is a decisive difference between Jesus of the Gospels in the New Testament and the Quran. There are quite a number of references to Jesus in the Quran. It attempts, thus, to find out all the possible references regarding Jesus in the Quran. The motive of studying about this theme, "Christology of Islam: Understanding Jesus in the Quran" has been as follows: The Korean Muslim community has been formed since 1956 in Korea and it is gradually growing and adjusting to the Korean culture. And simultaneously, the Korean church has started to have awareness of the Islamic world and its strength. However, there has been very little study done on Islam from a perspective of theology and missiology by Koreans in Korean language although there has been a growing traffic between the Muslim countries and Korea, between Muslims and Korean Christians from 1980s. Muslim awareness by Korean Christians is a reflection of international trend. The Islamic world is much on the world new with conflicts and apprehensions: in 1967, there has been Arab and Israel war. In 1978 there has been the revolution by Komeini-fundamentalism in Iran. In 1990 there was the gulf-war by Iraq. And most the Middle-East Muslim countries have oil power. In Afghanistan, there has been Mujahid resistance movement against the Soviet Union. 「The Satanic Verse」 by Salman Rusidi was a great shock news. Still many other Islamic peoples and nations are in a great conflict and threat in the West. It has been known to readers of histories and listeners of the world new that Islam and Christianity has been having a continuous conflict. At such time, it is necessary to have a wholesome approach to understand what Islam is essentially. Therefore, I have chosen this theme, Jesus in the Quran, as I think there is a fundamental difference between Islam and Christianity in understanding Christology. After introductory note in the first chapter, it deals with the designations of Jesus in the Quran in the second chapter. In order to find out where the sources of the names and title of Jesus come from, I tires explore possible sources from the Syrian church and the Apochripha (books which are not included in the Bible). It points out that the Quran did not have access o the written Scriptures (the Bible) to be directly quoted as there was no Arabic Bible available to Muhammad, the prophet of Islam. Then, it tires to give meanings of the titles and comes to clarify that although the titles and names are same or similar compared to the titles in the New Testament, yet, meanings are different. For example, the name, Jesus (called as Isa) in the Quran does not have soteriological meaning as it is in the Gospels (e.g.Mt.1:21) In the third chapter, it attempts to study on the annunciation to Mary, the mother of Jesus and the birth of Jesus. In the Quran, the message to Mary for the coming birth of Jesus as virgin birth is greatly emphasized and in lengthy description. The Quran is very concerned about the nobility of Mary and her purity. She is the only woman in the Quran who has a very high place among all women with her name, Mary, mentioned. However, the similar story of virgin birth of Jesus does not mean as same in the Gospels because Jesus is only a blessed child and prophet to be. He is no more than that. There is no soteriological meaning in this story as it is in the case of the name, Jesus in the Quran. In the fourth chapter, the ministry of Jesus has been explored. He is a prophet of some 40 prophets mentioned in the Quran although he is in a high rank with Adam, Noah, Moses, David, and Muhammad. He is respected and spoken highly by Muhammad, the prophet of Islam. He performs miracles and carries out teaching ministry among his disciples who followed him. Some references in the 5th chapter of the Quran, called the chapter of the table, indicate that he fed his followers with food from heaven. However, the meaning of the miracle performed by Jesus in the Quran is not the same as in the Gospels where Jesus claims to be the bread of the world nor with meaning of the sacrament which had started by the last supper of Jesus with his disciples. In the fifth chapter, the climax of Jesus story in the Quran, the crucifixion, is discussed in some length. Here, the Quran denies the death of Jesus on the cross. It is radically different from the story of the crucifixion in the Gospels. Many Muslim scholars discuss this with slightly different interpretations. However, they al have one issue in common: that is Jesus did not die on the Cross. Here the Christology of Islam is completely off the point as the Quran denies the redemptive nature of Jesus death. In Islam, fundamentally, there is no redemption. Hence, the meaning of sin is not the same as it is in the Gospels. Islam is basically a religion of self-effort for recognition before God. God accepts those who follow the way of Islam, the submission to the law of God and punishes those who do not do well. In the sixth chapter, the relationship of Jesus to God has been touched. Since Jesus is only a man and a prophet, he is not divine. His divinity, recognized in the title of the son of God, is vehemently repudiated in the Quran. The thesis points out that there is a complete misunderstanding in the Quran regarding the meaning of the son of God. The Quran violently criticizes that God cannot have a son because the sonship is understood in relation of God to Mary, the mother of Jesus. Therefore, the concept of the God of the trinity is denied in the Quran. Finally as a way of closing I have tried to encourage encounter between Muslims and Christians in spite of vital difference in Christological issue. Korean Christians need to have open attitude to understand Muslims as their neighbors and in order to do so, there is need to explore Islam in theological, cultural and missiological sphere. To understand where we are with our perceptions and misperceptions about Islam is a beginning toward encounter between Muslims and Christians in Korean context.

해외 선교의 현황과 문제점

전재옥 연세대학교 신과대학·연합신학대학원 1996 연세대학교 연신원 목회자 하기 신학세미나 강의집 Vol.- No.16

남명 시에 나타난 부정 대상의 유형과 성격

전재강(Jeon Jae-gang) 우리말글학회 2008 우리말 글 Vol.44 No.-

I tried to observe the types and characteristics of the negative object in Nammyeong's all poetry. I sorted all his negative expressions to three groups according to which objects are negated, those are verb, noun, adjective. First, the verbs are negated most. Nammyeong used four characters for negating, those are bul(不), mi(未), mak(莫), mu(無). He presented three kinds of themes, which are things-being, things-not being, specific things by using negative expression, bul (不) and mi(未) relating with verbs. But presented two kinds of themes, which are things-being, things-not being by using negative expression, mak(莫) and mu(無) relating with verbs. Secondly, the nouns are negated lesser than the verbs. He presented two kinds of themes, which are things-being, things-not being by using negative expression, mu(無) relating with nouns. Specially, the things-being and things-not being are deeply concerned with the Confucianism and politics, history more than private life. Third, the adjectives are negated least among three of them. He presented two kinds of themes, which are things-being, things-not being by using several kinds of negative expression, bul(不), mak (莫), bi(非) relating with adjectives. And the things-being and things-not being are deeply concerned with the Confucianism and politics, history more than private life just like the groups of the nouns. By studying negative expressions I found several facts that Nammyeong had being lived in shorts as a private person and Confucian classical scholar and that he pursued ideal private, social, politic world in his mind very eagerly.