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박상임(Sang Im Park) 글로벌경영학회 2009 글로벌경영학회지 Vol.6 No.3
자본시장이 글로벌화되면서 통일된 회계기준의 필요성이 대두되었고, 국제회계기준위원회는 국제적으로 공통된 회계기준인 국제회계기준(IFRS)을 공표하고 있다. 2009년 현재 IFRS는 세계 110여 개국에서 도입했거나 도입 적용 중이며, 2011년에는 우리나라를 비롯하여 150여 개 국가가 IFRS를 도입하게 된다. 국제회계기준과 현행 기업회계기준의 주요한 차이는 주재무제표의 차이와 자산 부채 평가방식의 차이이다. 국내회계기준은 주재무제표로서 개별재무제표를 사용하는 반면 국제회계기준은 연결재무제표를 기본적인 주재무제표로 사용한다. 자산부채 평가방식에 있어서 국내회계기준은 객관적으로 공정가치 평가가 용이한 상장회사 주식 등과 같은 일부 항목을 제외하고는 취득원가로 평가하는 반면 국제회계기준은 원칙적으로 공정가치로 평가하도록 하고 있다. 그리고 국내 회계기준은 상세하고 구체적인 회계처리 방법을 제시하는 규정에 따라 판단하는 규정중심(rule-based) 방식인 반면 국제회계기준은 회계처리의 기본원칙을 제시함으로써 원칙에 근거하여 판단하는 원칙중심(principle-based) 방식이다 IFRS 도입시기가 우리나라와 동일한 캐나다의 준비현황과 최근에 실시된 도입준비 관련 설문조사 결과는 우리나라의 도입준비 현황과 비교하여 시사하는 점이 크다. 설문조사 결과에 의하면, 캐나다는 2009년 3월 현재 상장기업의 76%와 비상장기업의 53%가 IFRS 도입영향 분석단계인 도입준비 1단계를 완료하였고, 상장기업의 58%와 비상장기업의 29%는 2009년 재무제표에 사전공시가 가능할 것으로 예상하였다. 그리고 상장기업의 82%, 비상장기업의 63%는 내부직원에 대한 교육을 시작하였다고 응답하였다. 감독기구는 세계각국의 도입현황과 우리나라의 도입준비를 비교․분석하여 IFRS의 도입과 정착을 지원할 수 있도록 기업에 대한 IFRS 교육․홍보 및 지원활동을 지속적으로 강화할 필요가 있다. 미국과 일본의 감독당국이 자국 내 IFRS 정착을 위한 선결과제 등을 IFRS 도입 로드맵에 따라 어떻게 진행하는지를 모니터링하고 이를 우리나라 IFRS 정착 과정에 참조할 필요가 있다. 원칙중심의 K-IFRS를 성공적으로 적용하려면 IFRS 적용의 필요성을 이해하고, 회계담당자들이 회계의 기본 개념을 바탕으로 스스로 판단할 수 있는 능력을 지닐 수 있도록 충분한 교육을 실시하여 야 하며, 경영자의 적극적인 자세와 전사적 지원 등이 뒷받침되어야 한다. As capital markets go global, the need of a single set of global accounting standards came up, and IASB published IFRS, the internationally unified accounting standards. As of 2009, 110 countries have adopted the IFRS, or considered to adopt it, and in 2011, the IFRS will be adopted into 150 countries, including Korea. The major differences between IFRS and K-GAAP are the those in the main financial statements and also those in the method of assessing assets and debts. K-GAAP uses an individual financial statements as its principal financial statement, while IFRS uses the consolidated financial statements as the basic financial statement. In the method of assessing assets and debts, K-GAAP assesses them on acquisition cost, after having excluded such items as the stocks of a registered company, whose stocks are easy to assess objectively, whereas, in principle, the IFRS assesses them in a fair value. And, K-GAAP uses the rule-based decision-making system based on the provisions showing the detailed and specific accounting process methods, but the IFRS makes a decision according to the principle-based method by presenting the basic rules of accounting process. The Canadian government preparation status of the IFRS adoption, about the same time to Korea, and the results of the questionnaires made recently in connection with such preparations give us a big implication, compared to the preparation status of Korea s adoption of the IFRS. According to the results of the questionnaire, the Canadian government has completed the phase 1 of the adoption preparation, in which 76% of all the registered companies and 53% of non-registered companies have analyzed the influence of the IFRS adoption, and the government estimates that 58% of the registered companies and 29% of the non-registered companies can make a pre-announcement in their 2009 financial statements. And 82% of the registered companies and 63% of the non-registered companies replied that they had educated the company employees about the IFRS. The Korean supervisory organizations need to compare and analyze the adoption status of the countries in the world and that of the adoption preparation in Korea, and strengthen the education, PR and supporting activities for the IFRS introduction, continuously to support the adoption and settlement of IFRS into Korea. Also, they need to monitor how the supervisory organizations in the USA and Japan have made a progress on the milestone at settling the IFRS in their countries, following the IFRS road map, and apply them in the process of settling the IFRS in Korea. It is also required that for the success of the principle-based K-IFRS, the needs of the IFRS application should be clearly understood and enough education be given to accountants for raising their capability of making a decision based on the basic concept of the accounting, and that the management should show the positive attitude and give a company-wide full support for the IFRS.
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박민선 ( Min Sun Park ),진상임 ( Sang Im Jin ) 글로벌영어교육학회(구 호남영어교육학회) 2006 Studies in English education Vol.11 No.1
This study tries to find that the musical rhythm and English pronunciation teaching could be connected in children`s English pronunciation lessons. To experiment effects of musical rhythm, 20 children who had been learning playing the piano more than one year were collected, and divided into two groups, the experimental group and the control group. The musical rhythm in addition to phonics was applied to the experimental group for about one month to teach English pronunciation. All children`s pronunciations were recorded and analyzed by an English native speaker. The analysis was focused on suprasegmentals like juncture, stress and intonation. The result of analysis shows that the experimental group improves a little more than the control group in English pronunciation. This means that the musical rhythm has some significance in teaching English pronunciation to the children. However, because the acquisition of pronunciation cannot be completed in a short time, we need to design more structured pronunciation lesson plans in relation to the musical rhythm in further research.
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Lecithin이 흡착된 나노 자성입자의 특성과 그 자성유체의 생체 친화성
박상임(Sang-Im Park),김종오(Chong-Oh Kim),김종희(Jong-Hee Kim),김성민(Seong-Min Kim),김근호(Keun-Ho Kim) 한국자기학회 2006 韓國磁氣學會誌 Vol.16 No.6
Magnetic nanoparticles were prepared by thermal decomposition and adsorbed with lecithin by applying ultrasonic. The size and saturation magnetization of magnetic nanoparticles were observed with different lecithin concentration, and the maximum tolerated dose (MTD) and toxicity of magnetic fluid was investigated through a biological test. The thickness of lecithin-adsorption layer increased non-linearly with increasing amounts of added lecithin, and the desirable adsorption amount was observed in the lecithin concentration of 20 %(w/v). The dispersibility and magnetic properties of lecithin-adsorbed magnetic nanoparticles were most excellent when the ultrasonic exposure time was 1.5 h. Also, the maximum tolerated concentration with best cell viability was 32 ㎍/㎖ in vitro test, and lecithin-adsorbed magnetic fluids improved the biocompatibility by 1.2 times compared with bare magnetite fluids in vivo.
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