마감과 이월이 적용된 연결재무제표 작성의 새로운 방법론 연구-종속기업에 대한 지분율의 변동 반영-

강연수 한국세무회계학회 2019 세무회계연구 Vol.0 No.61

With the adoption of IFRS, changes in the accounting system led to an increase in the number of parent that are required to prepare consolidated financial statements and the time limit of their disclosure has been shorten. These changes in the accounting environment require improvement of the consolidated accounting system, but there are few studies to improve the difficult method to prepare consolidated financial statements. In this situation, Kang(2011) proposed an alternative methodology of preparing consolidated financial statements by using account book system that uses journal entry and posting as the basic procedures and applying closing and carrying over procedures. In subsequent study(Kang, 2018), the method is supplemented, extended, and explained using examples. The alternative method is to record the consolidated transactions in the accounting books and to apply the closing and carrying over procedures, so that only changes in the net assets and interests of the relevant year are perceived as consolidated transactions. Therefore it can be evaluated as a way to simplify the process to prepare consolidated financial statements. Applying the alternative method of Kang(2018), this study develops the consolidating procedures that recognize increase and decrease in a parent’s ownership interest in a subsidiary, and compares them with existing methods using examples. The procedures to recognize the transactions of acquiring additional subsidiary shares and disposing of some of them is not presented in the previous research. This study extends the differential and alternative methodology of preparing consolidated financial statements presented by Kang(2011, 2018), and explains the difference of the two methodologies usings examples. Therefore this study improves understanding the alternative methodology, and this study is expected to contribute to the consolidation accounting education and the improvement of the consolidation accounting system. 국제회계기준의 도입과 함께 진행된 회계제도의 변화로 연결재무제표를 작성해야 하는 지배기업의 수가 늘어나고 공시시기도 앞당겨졌다. 이러한 회계환경의 변화는 연결회계시스템의 개선을 요구하고 있으나, 난해한 연결재무제표 작성방법을 개선하려는 연구는 거의 없는 실정이다. 이러한 상황에서 강연수(2011)는 기존과는 다른 대안적인 연결재무제표 작성 방법론을 제안하였으며, 후속연구(강연수, 2018)에서 이 방법론을 보완 및 확장하고 예시를 이용하여 설명하였다. 대안적인 방법은 분개와 전기를 기본 절차로 하는 회계장부시스템을 이용하고 마감과 이월 절차를 적용하므로, 당해 연도의 순자산 변동과 지분의 변동만을 연결거래로 인식하여 연결재무제표를 작성한다. 따라서 대안적인 방법은 연결과정을 단순화 할 수 있는 방법으로 평가될 수 있다. 본 연구는 강연수(2018)의 연결재무제표 작성 방법론을 적용하여 종속기업의 주식을 추가 취득하거나 일부 주식을 처분하는 거래를 인식하는 방법을 개발하고, 예시를 이용하여 전통적인 방법과 비교하여 설명한다. 종속기업 주식을 취득 및 처분하는 거래를 연결재무제표에서 인식하는 방법은 선행연구에서 검토되지 않았던 부분이다. 본 연구는 연결재무제표 작성 방법으로서 기존의 방법론과 차별적인 대체안으로 제시된 강연수(2011, 2018)의 방법론을 확장하고 예시를 이용하여 설명함으로써, 이해가능성을 높이고 연결회계 교육과 연결회계시스템의 개선에 공헌할 수 있을 것으로 기대된다.

Texture Analysis of Torn Rotator Cuff on Preoperative Magnetic Resonance Arthrography as a Predictor of Postoperative Tendon Status

강연아,이근영,이준우,이유진,김보형,김수진,안중모,강흥식 대한영상의학회 2017 Korean Journal of Radiology Vol.18 No.4

Objective: To evaluate texture data of the torn supraspinatus tendon (SST) on preoperative T2-weighted magnetic resonance arthrography (MRA) using the gray-level co-occurrence matrix (GLCM) for prediction of post-operative tendon state. Materials and Methods: Fifty patients who underwent arthroscopic rotator cuff repair for full-thickness tears of the SST were included in this retrospective study. Based on 1-year follow-up, magnetic resonance imaging showed that 30 patients had intact SSTs, and 20 had rotator cuff retears. Using GLCM, two radiologists measured independantly the highest signal intensity area of the distal end of the torn SST on preoperative T2-weighted MRA, which were compared between two groups.The relationships with other well-known prognostic factors, including age, tear size (anteroposterior dimension), retraction size (mediolateral tear length), grade of fatty degeneration of the SST and infraspinatus tendon, and arthroscopic fixation technique (single or double row), also were evaluated. Results: Of all the GLCM features, the retear group showed significantly higher entropy (p < 0.001 and p = 0.001), variance (p = 0.030 and 0.011), and contrast (p = 0.033 and 0.012), but lower angular second moment (p < 0.001 and p = 0.002) and inverse difference moment (p = 0.027 and 0.027), as well as larger tear size (p = 0.001) and retraction size (p = 0.002) than the intact group. Retraction size (odds ratio [OR] = 3.053) and entropy (OR = 17.095) were significant predictors. Conclusion: Texture analysis of torn SSTs on preoperative T2-weighted MRA using the GLCM may be helpful to predict postoperative tendon state after rotator cuff repair.

Effect of Poly(Lactide-Co-Glycolide) Nanoparticles on Local Retention of Fluorescent Material: An Experimental Study in Mice

강연아,이유진,이준우,김성래,강명주,최영욱,안중모,강유선,강흥식 대한영상의학회 2018 Korean Journal of Radiology Vol.19 No.5

Objective: Poly(lactide-co-glycolide) (PLGA) nanoparticles are promising materials for the development of new drugreleasing systems. The purpose of this study was to evaluate the in vivo retention time of materials loaded in nanoparticles as compared with that of the material alone by in vivo imaging in nude mice. Materials and Methods: Mice (n = 20) were injected with 0.1 mL fluorescent material 1,1'-dioctadecyl-3,3,3',3' tetramethylindotricarbocyanine iodide (DiR)-loaded PLGA nanoparticles (200 nm) into the right paraspinal muscle, and the same volume of pure DiR solution was injected into the left paraspinal muscle. Fluorescence images were obtained using an in vivo optical imaging system. Fluorescent images were taken 1 day after the injection, and seven more images were taken at 1-week intervals. Image analysis was done with ImageJ program, and one region of interest was chosen manually, which corresponded to the highest signal-intensity area of fluorescence signal intensity. Results: After 7 weeks, 12 mice showed a right-sided dominant signal, representing the DiR loaded PLGA nanoparticles; 5 mice showed a left-side dominant signal, representing the free DiR solution; and 3 mice showed no signal at all beginning 1 day after the injection. During the 7-week period, the mean signal intensities of the free DiR solution and DiR-loaded PLGA nanoparticles diverged gradually. On day 1, the mean signal intensity of free DiR solution was significantly higher than that of DiR-loaded PLGA (p < 0.001). Finally, by week 7, DiR-loaded PLGA express significantly high signal intensity compared with free DiR solution (p = 0.031). Conclusion: The results of the current study suggested that therapeutic agents bound to PLGA nanoparticles may exhibit prolonged retention times.

풀벌레 소리를 따라

강연균(姜連均) 샘터사 1991 월간 샘터 Vol.22 No.7

조선어학습자의 마찰음‘ ㅅ’ 발음교육 연구

강연용(姜延蓉),김향화(金香花) 길림성민족사무위원회 2022 중국조선어문 Vol.242 No.-

온라인 강의와 오프라인 강의의 만족도 및 효과 비교 - 일본문화예술콘텐츠 강의 사례를 중심으로 -

강연화(姜蓮華) 한국일본문화학회 2021 日本文化學報 Vol.0 No.88

This study analyzed a survey on the satisfaction with and learning effects of lectures, targeting learners engaging in online and offline lectures of a liberal arts course, “Japanese culture and arts,” and the results of the analysis are as follows: First, regarding satisfaction with the current learning state and learning contents, students in the offline lectures showed higher levels of satisfaction, although the difference was not large. Second, many learners preferred the fields of animation, drama, and film; the less-preferred content included traditional arts, world cultural heritage, and geography and cities. Third, when comparing the grades of the midterm and final exams of both groups, such grades were higher in the offline learners, and the difference was very small (0.5). Fourth, the attendance rate was a bit higher for online lectures, and the attendance rate was proportional to exam records.

VMD, 관계품질, 브랜드충성도와의 관계에서 인지스타일의 조절효과 연구

강연심 한국브랜드디자인학회 2014 브랜드디자인학연구 Vol.12 No.4

기업의 마케팅 활동에 대한 소비자 행동에는 개인적 성향, 구매행동, 사고과정에 대한 유용한 정보들이 포함 되어 있다. 소비자 행위에 대한 영향 요인 중 지각, 기억을 포괄할 수 있는 내적요인의 인지는 지각과 평가를 통해 소비자 마음속에 포지셔닝(Positioning)되어 장기적인 소비행동에 영향을 주므로 마케팅활동과 인지스 타일은 밀접하게 연결되어 있다. VMD는 서비스 평가에 대한 증거가 되며, 소비자 행동에 있어서 인지스타일 은 지각과 인지차이를 설명해 줄 수 있는 변수가 되므로, VMD평가를 통해 의사결정차이도 설명해 줄 수 있을 것이다. 본 연구는 VMD에서 브랜드 충성도까지의 경로 연구 강연심․김형길. Visual Merchandising이 관계품 질과 브랜드충성도에 미치는 영향, 한국디자인학회, Vol.26, No.2, 2013, p.281. 강연심(2014), 커피전문점의 브랜드 형태에 따른 VMD의 관계성과 비교연구, 브랜드디자인학회, Vol.12,No.2, 2014, p.21. 에서 인지스타일에 따라 VMD의 지각과 평가, 그리고 관계품질과 브랜드충성도에 이르는 경로에서 의사결정 의 영향차이를 살펴보았고, 인지스타일을 조절변수로 활용하여 VMD의 관계성과의 조절효과를 분석하여 소비 자 행동에 마케팅 시사점을 제시하는데 연구목적이 있다. 자료 수집은 2011년 4월 20일부터 동년 8월 7일까지 서울, 부산과 제주에 거주하는 20대에서 30대를 중심으로 하였으며, 그 중 응답이 누락된 설문지와 신뢰성을 떨어뜨리는 설문지를 제외한 나머지 총 711부(서울237, 부 산224, 제주250)를 실증분석에 활용하였고, SPSS 15.0 for Windows와 AMOS 7.0 통계프로그램을 이용하였다. 연구결과 VMD의 적합성과 관계품질의 만족, 신뢰관계에서는 장 독립성의 영향이 강하여 조절효과에서 유의 적으로 나타났고, VMD의 유행성과 관계품질의 신뢰관계, VMD의 기능성과 관계품질의 만족관계에서 장 의존 성의 영향이 강해 조절효과에서 유의적으로 나타났다. 관계품질 구성변수 간의 관계에서 감정적 몰입과 관련 해서는 장 의존성의 영향이 강하게 나타나 만족과 감정적 몰입, 감정적 몰입과 태도적 브랜드충성도 두 경로 에서 조절효과가 나타났다. 계산적 몰입과 관련해서는 장 독립성의 영향이 강하게 나타나 신뢰와 계산적 몰입 , 계산적 몰입과 태도적 충성도 두 경로에서 조절효과가 나타나고 있다. This thesis emphasized the importance of VMD in connection with perception of consumer behavior by reviewing literature to achieve its purpose effectively and proved VMD to be used as a tangible evidence of service evaluation in relationship outcome, and set up the study model system including from relationship quality to the Brand loyalty. Also, it established a basis for difference of effects depending on cognitive trait for moderating variables and performed a substantial analysis by conducting the survey. To verify the study model and hypothesis drawn from theoretical analysis. The questionnaires were collected to those who were in their 20s and 30s living in Seoul, Busan, and Jeju, 711 copies were used for the final analysis of the survey excluding copies which were regarded as insincere or omitted. Collected data were verified by using SPSS 15.0(for window) and AMOS 7.0. The results of analysis are summarized as follows. the result of evaluation of VMD, relationship quality, and brand loyalty depending on cognitive trait indicated that field-dependent cognitive style was rated significantly higher than field-independent cognitive style. Thirdly, the result of verifying moderating effects of cognitive style showed that moderating effects depending upon cognitive style trait appeared in relation with fitness and functionality of VMD and satisfaction of relationship quality, and with harmony, fitness, popularity and trust of VMD and trust of relationship quality. Especially, in relation with harmony, function, popularity of VMD, the influence of field -dependent cognitive style was shown greatly while field-independent cognitive style had a strong influence in relation with fitness and trust of VMD, In terms of the relationship quality, moderating effects by cognitive style trait were present in relation with satisfaction of relationship quality and emotional commitment and with trust of relationship quality and calculative commitment. Moreover, in conjunction with relationship quality and brand loyalty, moderating effects were shown in emotional commitment of relationship quality with attitudinal loyalty and calculative commitment with attitudinal loyalty. When it comes to calculative commitment, it appeared that field-independent cognitive style affected greatly while the influence of field-dependent cognitive style was shown higher with emotional commitment. it is identified that cognitive style makes a difference in perception and evaluation of VMD and decision-making can also be influenced by evaluation. The results of this study suggest that field-dependence may obtain brand loyalty in the aspect of emotion, but field-independence may get more brand loyalty in the aspect of economic benefit.

음성지도법을 이용한 일본어 청 · 탁음(淸 · 濁音)의 지도 효과

강연화(姜蓮華) 한국일본문화학회 2017 日本文化學報 Vol.0 No.75

This study aims to analyze Japanese unvoiced/voiced sounds with lots of misuses, when they are perceived by Korean learners of the Japanese language, and seeks to understand how the results could be applied to Japanese language education. The listening research examined the tendency of misuses in the perception of unvoiced/voiced sounds targeting 45 low/intermediate Korean learners of the Japanese language. The listening research entailed instruction and practice using the VT method (Nursery Rhyme stimulation) and minimal pair in order to identify more effective phonetic instruction methods. The listening research showed that Korean learners of the Japanese language had lots of misuses in the perception of unvoiced/voiced sounds, especially lots of misunderstandings of voiced sounds as unvoiced sounds. Also, regarding the misuse in accordance with the position of unvoiced/voiced sounds, there were many misuses of voiced sounds in the middle of words. In the listening research with instruction and practice using phonetic instruction, the number of misused unvoiced/voiced sounds was largely reduced in the group with instruction and practice compared to the group without them. Especially, the group with instruction using VT method showed the most remarkable decrease of misuses compared to the group with instruction using minimal pair, which showed the effect of VT method. Just as shown in the results above, it would be important to continuously instruct even for a short time after accurately understanding difficult phonetic items to learners and then introducing proper phonetic instruction methods.

MOOC 모델을 활용한 일본어 교육

강연화(姜蓮華) 한국일본문화학회 2019 日本文化學報 Vol.0 No.80

This study is designed to introduce a new method of teaching Japanese using the MOOC Model and to determine the effects of the lectures on language acquisition. In addition, a survey was conducted to evaluate learners" awareness about MOOC as a learning method. The results show that the final test scores of those who took classes with videos improved and that the classes were effective in the learning of vocabulary and grammar. moreover participants’ listening ability and their understanding of Japanese culture also improved. In addition, learners had the opportunity of studying by themselves through videos and could share their knowledge and opinions through group activities and debates. Further, the results of the survey on classes using the MOOC Model reveal that most learners consider classes using videos to be effective and positive. They also reveal that learners need a greater variety of video contents for Japanese language learning. It is necessary to implement various Japanese language classes using the MOOC Model to share cases and to make it widespread throughout the Japanese language education field. It is also necessary to devise learning methods that are more appropriate and effective for learners.

韓国人日本語学習者の促音の指導

姜蓮華(강연화) 동아시아일본학회 2012 일본문화연구 Vol.44 No.-

한국인 일본어 학습자의 촉음의 지각과 생성에 나타나는 문제점은 이전부터 지적되어 왔지만, 한·일 대조 분석, 오용 분석에 관한 연구는 많은 반면 실제로 교육 현장에서 활용할 수 있는 음성 지도법에 관한 연구는 많지 않다. 본 연구는, 한국인 일본어 학습자 초급과 중급을 대상으로 촉음의 생성에 나타나는 특징과 오용의 경향을 분석했다. 또한 VT법(진동기와 신체 리듬)과 한국어 음운체계를 응용한 지도법을 이용해 지도를 실시하여 효과를 밝히고, 두 지도법의 효과를 비교 분석했다. 그 결과, 한국인 일본어 학습자는 일본어 모어화자 보다 촉음의 지속 시간이 짧고, 후속자음이 마찰음인 경우 이러한 현상이 현저하게 나타났다. 지도법의 효과에 관해서 고찰한 결과, 지도 전에는 촉음의 생성에 있어서 오용이 많고 일본어 화자보다 지속시간이 짧은 경향이 많았지만 VT법과 한국어의 음운체계를 응용한 지도에 의해 오용도 감소하고 학습자의 발음이 개선되어 일본어 모어 화자의 지속시간에 근접해진 것을 알 수 있었다. 또한, 두 지도법의 효과를 비교한 결과, 오용의 감소와 일본어 화자와의 지속 시간의 근접면에서 한국어 음운체계를 응용한 지도법보다 VT법이 효과적이라는 사실이 검증되었다.