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곽보영 한국공예학회 1999 조형디자인연구 Vol.2 No.1
From the perspective of communication and convey of meanings, ornaments serve for like language. In a sense that ornaments are texts involving non-language sign, semiotics would be a suitable approach interpretaion of ornaments. This study used sign traid of icon, index, symbol for the analysis of ornaments, following C.S.Peirce's sign theory. The research method used is a content analysis of literature and ornaments work books. For the semiotics approach to ornaments, this study focuses on the typology of traditional and contemporary ornaments. Traditional ornaments include earrings in the three kingdoms period and norigae in choson period. Earrings in the three kingdoms period are classified into simple form, verticality form, inverted triangle form, and mixed form, from the meaning of plastic art as signifier. Norigae in the choson are classified into meaning of fortune, fecundity, love of husband and wife, long life and evil expellness, from the interpretation of subject forms. The comparison between contemporary and traditional ornaments reveals the iconic similary, and the meaning of contemporary ornaments are inherited from previous history and culture. Traditional meaning of indexical sign and symbolic sign are also reinterpreted from the view of cultural communion in history. Results of the analysis reveal that traditional plastic art can be interpreted from the lense of modernity, and meanings are identical under the umbrellar of cultural communion.
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한보영,곽도원,신경림 고려대학교 일민국제관계연구원 2023 국제관계연구 Vol.28 No.1
As developing countries suffer from severe export concentration, foreign aid seeks to diversify exports rather than increase exports and trade volume. This study investigated the effects of foreign aid on export product diversification and examined how the effect changes according to the rate of tertiary education enrollment and institutional quality in the recipient countries. An analysis of country pairs consisting of 25 donors and 124 recipients from 1988 to 2020 revealed that foreign aid generally positively impacts export diversification in recipient countries with high tertiary education rates and institutional quality. It showed that a high rate of tertiary education enrollment and high institutional quality are vital for increasing the effect of foreign aid on export product variety in recipient countries. Specifically, among the six measures of institutional quality used, five were positive and statistically significant for the effect of foreign aid on the variety of export products. Interestingly, institutional quality played a more significant role in foreign aid effectiveness, especially when foreign aid is delivered to recipient countries with relatively low tertiary education enrollment rates. This finding highlights the significance of implementing foreign aid for the purpose of achieving economic growth through export diversification, while considering the institutional and educational factors of recipient countries.
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임보영,조유진,구자홍,곽영조 감사연구원 2023 감사논집 Vol.- No.41
정보기술의 발전은 사회 모든 분야의 디지털 전환을 가져오면서 우리 사회구조 전반을 변화시키고 있다. 이러한 정보기술발전 등 환경변화에 맞춰 감사원도 디지털 기술을 활용하여 감사업무를 혁신하려는 목적으로 감사의 디지털 전환을 추진하고 있다. 본 연구는 디지털 감사가 감사효율성을 증대하고 감사업무를 혁신시키기 위한 대안이 될 수 있을지 알아보기 위해 디지털 감사를 이해하고 감사원에서 추진 중인 디지털 감사의 특성과 한계 등을 살펴보는 것을 목적으로 한다. 이를 위해 국제최고감사기구와 해외 감사기구들이 추진 중인 다양한 디지털 감사 사례를 조사・분석하여 디지털 감사의 범위와 접근방법을 유형화하였다. 조사사례들을 유형화한 결과 디지털 감사는 크게 감사기구의 IT 역량, 감사대상으로서 IT 감사, IT기법을 활용한 감사 등 3개 영역이 유기적으로 연계하여 발전하는 것이다. 감사원은 3개 영역 즉, IT 역량강화, IT 감사, IT 기법의 감사활용을 추진하고 있었다. 특히 2023년에는 다양한 형태로 IT 기법을 활용한 디지털 감사 전환을 시도하였다. 정기적인 결산검사 전 연계된 내부시스템을 활용하여 사전에 문제를 인지하고, 회계분야에서 횡령 등 비리를 미리 예측할 수 있는 시나리오를 개발하여 이상징후를 발굴할 수 있는 가능성을 보여주었다. 다만, 이러한 시도가 일회성에 그치지 않도록 추가적인 데이터의 연계, 시나리오 개발 등의 노력이 필요하다. Today, the transition to digital audit is being promoted with environmental changes such as development of information & communication technology. This study examines whether digital audit could increase efficiency of audit and innovate audit process. Also this study focuses on exploring the characteristics and limitations of digital audit being promoted by the Board of Audit and Inspection(BAI). For this, the case studies about the digital audits promoted in the foreign audit institutions suggested the scope and approach of digital audit. The results show that digital audit is composed of 3 sections: IT competency, IT audits and audits with IT techniques which collaborate altogether. Until now, BAI established its internal system and data linkage system with the public sector. By using them, BAI continued on conducting IT audits in several years. In particular, BAI attempted a new IT techniques on audits in 2023: BAI developed some scenarios for financial audits and accounting areas by using its data linkage systems. BAI extracted the data by using its own systems and found out some accounting frauds which proved the possibility of discovering financial risks in advance by only using digital materials. This can be seen as a cornerstone for the transition to digital audit.
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