乾癬의 節食療法에 關한 臨床的 硏究

신현대 경희대학교 대학원 1988 국내석사

忠淸北道 高等學生의 價値觀硏究 : 忠州.堤川.丹陽.地域을 中心으로

신현대 忠南大學校 1989 국내석사

A. Objective To build the student's ability by which he can establish a strong and sound goal of Life in the society of the rapid change and severe struggle of nowadays , the objective and sound observation and analysis of the value is necessary. In this point of view, this study aims to consider the theoretical background of value and value-education and search the general trend of valuation of the students in Chungcheongbuk-do and finally , to set the principal subject and directon of the Korean Education. B. Method of the Research and the Contents of the Question Paper 1. L237 students in Chungju, Chechon, Danyang area were selected for the research, 2. Their answers to the question paper were classified according to the sex, grade, and section, 3. The question paper consists of 5 units and 25 items. 4. Materials were made on the base of analysis on the above answer papers . C. Findings The conclusions of the research can be summerized as follows, 1. About Citizenship 1) Over than 86% of the students think that true patriotism lies in doing his duty, and this shows that a desirable attitude for the citizenship is established among the high school students . 2) But only 32% of the students answered that they pay strict respect to the National flag, 30.0% of them say that they pay respect to the National flag only they are not so busy, and the rest 30% of the student say that they keep on their work. This means that the attitude of toward the patriotism are changing from the formal one to the practical one. At the same time we can see the fact that the traditional attitude and the liberal attitude are intermingled among the students according to the rapid change of the social value. 3) 91.7% of the students agree to the interchange with the commonist country , and most of the students think that the unification of our country should be accomplished without having any damage on the democratic system of our regeme. This means that they have strong belief in the democratic system of our country. But, even though they are small in number, 2.7 % of the students answer that any system can be admitted if only the unification can be made. This suggest very important fact which should be paid attention to. 4) More than 60 % of the students think that the base of the national development lies in the political and stability. this shows the results of the present education which gives the primary stress on the stability. 2. About School life. 1) Half of the students think that the primary purpose of the study is to get a good job for the uprising in their future. This means that the current system of education has severe problems. 2) Only less than 7 % of tile students have positive point of view about the extra school Life in the night time and all the others keep negative position. should be abolished. 3) Most of the students pay true respect to the teachers who have morality and sense of humor for the sound relationship between the teacher and the students . 4) In making friends , they give stress on sincerity first, and honesty and reliance are also stressed. In case of intersexual relationship , more than 83% of the students have positive point of view and it means that the traditional value has Lost its own dignity. 3. About family life. 1) More than 94% of the students think that family happiness Lies in harmony and health of the family member. This means that they count much of mental elements and material elements are treated as minor condition. 2) The sound relationship among the brothers and sisters in a family is also stressed. Especially, 1.8 % of the students think that they should help their brothers if they are in trouble, and this means that the traditional value of the family combination and brothood are still survived and have strong influence . 3) In case of the communication between parents and sons, relatively sound relationship has been established as the number of the nuclear family increased, but still there are some troubles caused from the struggle arosed between the traditional attitude of the parents and the students . 4) More than 86 "t of the .students think that they will support their parents when they are old. But at the same time, 4L.9 "t of the students answer that they will support if it is necessary. This means that there is a struggle between the traditional concept and the modern concept about the duty to their parents. 5) Toward the holding memorial service of the ancestors, more than 97 % of the students answered that they will keep the tradition. But 55 % of them think that the ceremony should be reformed according to the social change . 4. About Social Life. 1) Most of the students think that the contemporary society is operated by money, individualism and egoism. This means that they have negative thought toward the present society . 2) More than half of the students think that the most important element for success in Life Lies in diligence and industry. This means that their way of thinking is sound in spite of the above negative point of view toward the society. 3) On marriage, about 75 % of the students prefers one who has sound character rather than any other. This means that the internal aspect is stressed in the choice of Life partner. From this we can say that they have sound way of thinking about marriage. 4) 53 % of the students think that the sexual integrity should be kept, but the rest don't put any stress on it. This represents that sex moral of the older generation face a severe challenge and so our attitude toward the education for the sexual integrity should be reconsidered. 5) On seting an aim of Life, about 56 % of the students point out "Realization of their dream", 18 % of them prefer "Creation of the new" , and the others mark on "The quest of truth". this stands for the fact that they have a sound and future-fitted way of thinking of their own life. 5. About the job. 1) In case of job choice, about 6L "t of the students count the aptitude as the most important element, 23 % of them put more significance on the prospect of the job. This means that relatively sound standpoint of value on the job selection has been established until now. 2) On the selection of the employee, 63 "t of the students stress the character, 33 % of them prefer intelligence and skill. This represent that the premodern way of thinking which was dominated by the blood ties , school relation, and regional prejudice is perfectly ignored and desirable promising future-fitted way of thinking established. 3) On the Choice of job, more than 76 % of the students regard the aptitude and speciality as the most important factor. D. Conclusions and Suggestions From the above s the valuation of the Chungcheongbuk-do province can be concluded as follows, "In some aspects , such as the attitude toward the National flag, the aim of study, and the attitude toward the success, they have not so good attitude, but the general trend of valuation of the students is desirable because it is future-fixed, progressive , and developable. But, in various respects, there is a confusion of the valuation between the modern and progressive valuation and the traditional value. " From the above result of this study the research suggest as follows the prevent the confusion of valuation of the student and help the students in forming more desirable valuation . First, in the aim of education the pursuit of tradition-oriented type of customary should be replaced by the development-oriented type in which efficienty and rationality are stressed. Second, in the method of education, the customary value-indoctrination method should be replaced by the new one in which the autonomy and the ability of judgement can be established. Third, in contents of education, the intellectualism of up to date should be replaced by the new ones in which the experience of practical Life is stressed. Fourth, in the system and operation of the educational administration, the regirnentational system of up to date should be reformed to the support in system. Finally, in the relation between the home and society, various faults of the intellectualism should be overcomed and the system of cooperation among the home, school, and society should be established.

건설재해의 발생원인과 예방대책에 관한 연구

신현대 동아대학교 산업대학원 1997 국내석사

These days, industrial calamities including occupational diseases are on the increase following the industrial complication, mass production system, mechanization, chemical invention, the use of toxic materials, and the increase of new equipment. In particular, the construction industry faces the greatest risk of gigantic economic loss and human damage, The rapid growth of the construction-concerned calamities can be directly attributable to the structural problems of a fall, a landside, and material proportion, and indirectly to the absurdities of the unreasonable construction deadline, bidding problems and the problematic choice of a constructor or a subcontractor. According to the concerned statistics, the general causes and characteristics of the Korean construction-related calamities are as follows : 1. These calamities take place in various types in lots of working processes involving the use of machines, devices, and vehicles. 2. In the wake of the mechanized construction, 715 construction workers died in 1995, constituting 26.8% of all the industrial deceaed. 3. In the calamity type, a fall still comprises a high percentage as in the past. 4. In the calamity cause, according to the data of 1995, educational lack was 41.53%, those with the career of less than 6 months were 89%. Also, temporary buildings were 33.29% in 1992. Now, let's sum up the preventive measures against these increasing calamities. 1. Basically the systematic safety management system among the users, the supervisors, and the workers is necessary. In addition, the concrete countermeasures are required concerning the construction company's financial and technical support to its safety facilities, the promotion of the rotational construction assessment organization, and the advance evaluation of the construction design and planning. 2. Systematic devices are urgent, such as the change or complement of the bidding system, the improvement of the subcontract system, the reasonable choice of the constructor, and the designation of superior cooperative firms for fair dealings. Furthermore, the safety evaluation system should be completely administered in order to check the dormant risk factors in the middle of the construction. Also, a systematic and practical safety educational should be held for the workers, while the calamity-profuse firms should be punished with more fines and the safety management expenses should be properly included in the total construction cost. 3. For the improved sense of safety, the labor and the management should be fully conscious of the importance of the safety-first principle. In especial, the constructor should be socially and morally responsible for the dignity of human beings. In accordance with the strengthened safety education, iron nets, protective guards and facilities, etc. should be equipped. On the part of the government, appropriate policies, full-length support, rind powerful legal execution are needed. In sum, for the purpose of reducing industrial calamities in the construction fields, the three parties of the government, the company, and the workers should cooperate for the responsible management system based of a human-oriented philosophy : the government to support financially with safety facilities and sanction calamity-producing firms; the company to turn safety-minded based on human dignity and social responsibility; and the workers to keep safety rules.

석화천 유역의 비점오염원 관리에 관한 연구

申鉉大 한밭大學校 産業大學院 2005 국내석사

새로운 企業環境에 要求되는 管理會計의 發展方向

신현대 漢陽大學校 1992 국내석사

환경요인 및 교사 특성에 따른 누리과정에 대한 교사의 관심, 실행수준 및 교재.교구활용에 관한 연구

신현대 충남대학교 교육대학원 2014 국내석사

우리나라는 2013년에 들어서 만 3세에서부터 만 5세까지의 전 연령을 대상으로 하는 누리과정을 완성하기에 이르렀다. 이에 본 연구는 누리과정이 현장에서 얼마나 실행되고 있는지, 특히 어린이집 교사에 대하여 “관심기반수용모형(Concerns-Based Adoption Model, CBAM)”을 통해 알아보기로 하고, 대전광역시 지역에 소재하고 있는 어린이집 교사 214명을 대상으로 교육과정에 대한 교사의 관심도와 활용도 연구 설문지(The stages of Concerns Questionnaire)를 이용하여 누리과정에 대한 어린이집 교사들의 누리과정에 대한 관심도, 실행수준, 교재·교구 활용실태 등을 개인요인 및 환경요인별로 알아보았다. 연구 결과, 관심도를 측정한 결과에서는 단계 0의 지각적 관심 수준이 가장 높은 순위로 나타났다. 두 번째로는 단계 1의 정보적 관심 수준으로 나타났고, 세 번째는 단계 3의 개인적 관심 수준이 나타나는 등, 대체로 낮은 단계에서부터 관심 수준이 순차적으로 나타났다. 실행수준 평점을 알아본 결과에서는 “자료” 항목이 가장 높은 실행수준 평점을 보였으며, 그 다음으로는 “방법” 항목이 두 번째 수준의 평점을 나타냈으며, “내용” 항목과 “이론적 근거 및 성격” 항목이 동시에 세 번째 순위를 나타냈다. “목표” 항목과 “평가” 항목은 다섯 번째와 여섯 번째 순위를 기록하였다. 또한 40대 교사들이, 대학 졸업의 학력인 경우에, 보육교사 자격증만 소지하고 있는 경우에, 국·공립 어린이집에 근무하고 있는 경우에, 16명 내지 20명 정도의 유아들을 담당하고 있을 때, 8학급 이상의 규모 등에서 통계학적으로 더 높은 실행수준을 보였다. 교재 및 교구 활용실태를 알아본 결과에서는 지도서 및 DVD 콘텐츠 활용에서 각각 “5개 영역 모두를 활용한다.”고 대답한 비율과 “4∼5가지 정도를 활용한다.”고 대답한 비율이 가장 높은 순위로 나타났으며, 특히 예·체능 영역에서 교재·교구의 활용실태가 높은 수준으로 나타났다. 이상의 연구결과에 대하여, 누리과정에 대한 어린이집 교사의 낮은 관심도에 대해서는 교사에 대한 교육을 더욱 강화하는 일차적 대책을 강구함과 동시에, 학계 및 교육당국에서도 누리과정의 성공적인 정착을 위해 더 많은 관심과 투자를 기울어야 할 것을, 보육현장에서의 실행수준을 보다 높이기 위해서는 누리과정의 개념·내용 및 실행방법에 대한 현실적 교육의 필요성을, 끝으로 교재·교구 활용실태 중 예·체능 영역 이외의 수·과학 영역에 대한 관심을 더욱 기울여 줄 것을 논의하였다. 또한 ➀ 보다 정확하고 세밀한 연구를 위해서는 연구 범위를 더욱 넓혀 여러 지역을 대상으로 할 필요가 있음과 ➁ 누리과정 시행 시기별로 여러 차례 연구를 진행하는 종적 연구의 필요성이 있음과 ➂ 보다 정밀하고 학문적인 관찰 결과를 위해서 질적 연구 방법도 필요함을 제언하였다. Korea has completed the Nuri process in 2013, subjecting three to five years old children. Thus, this study attempt to investigate its level of use in practice, especially focusing on the day care center and its nursery teacher using Concerns-Based Adoption Model. The stages of Concerns Questionnaire was given to 214 number of nursery teachers in the day care center located in Daejeon, in order to investigate their level of concern, use toward the process, and teaching materials depending on individual factor and environmental factor. When the level of concern is being observed, perceptional interest, stage 0, was ranked the highest. Informative interest, stage 1, was ranked second and personal interest, stage 3, was ranked third which demonstrate that concern level is mostly shown in order from the lower stage. When the level of use is being observed, ‘Material’ ranked the highest while ‘Method’ ranked the second. ‘Content’, and ‘Theoretical ground/characteristic’ ranked third simultaneously. ‘Objective’ and ‘Evaluation’ ranked fifth and sixth successively. In addition, statistically higher level of use was shown when the nursery teachers in forty had college degree, nursery teacher’s certificate, currently working at national day care center, in charge of 16-20 number of children, and working in the center having more than 8 classes. When the utilization of teaching materials are being observed, high percentage of the subjects responded that they utilize ‘all the 5 areas’ or ‘4-5 areas’. Especially, teaching materials were utilized the most during arts and physical education course. These study results demonstrate that primary solution needs to be devised strengthening teacher’s education toward the area of lower concern degree. At the same time, academia and education authorities need to invest more attention for the sake of its successful settlement. Furthermore, the importance of its concept, content, and its implementation method needs to be emphasized to raise the level of implementation in practice. Lastly, attention toward mathematical/science needs to be invested other than arts and physical education in terms of utilization of teaching materials. ➀ The range of study needs to be widened subjecting various regions for more accurate and detailed research. ➁ Longitudinal study needs to be carried out subjecting the Nuri process periodically, ➂ and a qualitative study for more accurate and scholarly observations.

1999ㆍ2000년 교육대학원 교과과정 분석 연구 : 경희대학교, 서울대학교, 연세대학교, 이화여자대학교, 한국교원대학교, 한양대학교 교육대학원 교과과정을 중심으로

신현대 경희대학교 교육대학원 2000 국내석사

The Graduate School of Education is the course for giving the teachers the opportunities of studying, and it has been designed mainly for the teachers who have been teaching exactly at elementary, middle, and high schools as well as for those who have taken main parts in Korean educational field. It is also the institute of cultivating men of intelligence. The purpose of this study is for looking for better and promising ways of developing the curriculum of Korean educational field by analyzing the curriculums of Graduate Course of Education from 1999 to 2000. In order to meet the purpose of this study, the code and concerning materials of education were gathered, and the laws related to the Graduate School were searched for and studied. Besides, there were studies on the following materials: the prospectus, history(chronology), the capacity of each course, of Graduate School, based on the 5 universities located in Seoul. There was also the study on the current curriculum of the courses for majoring in music education by comparing the obligatory courses versus non-obligatory courses. And, as a result, through the method of analyzing the curriculums from 1997 to 1998 and from 1999 to 2000, the development image of the curriculum of the music education is presented. To sum up the result of the study follows like this; First, to focus on the number of universities which established the music courses, the number is 102 out of 160(63.75%), and the number of graduate school which has music education is 37 out of 102(36.27%). Looking from the regional criterion, in case of Kangwon province, there is 3 universities which established graduate school out of 4 universities(75%), which reveals the highest rate among the nationwide. And in Incheon and Kyunggi province, there is 1 out of 15 universities(6.67%), which shows the lowest rate in the whole country. Second, to analyze the music education course in the graduate school of education, based on Kyung Hee University, Seoul National University, Yonsei University, Ewha Women's University, Korea National University of Education, and Hanyang University, from 1997 to 1998 and from 1999 to 2000, the number of course which contains the term 'education' is 3 in case of Kyung Hee University, and grows to 8. And in case of Seoul National University, the number of course was the same as the previous year. In Yonsei University, 4 courses grew up to 6, and 6 grow up to 8 in Ewha Women's University, 6 in Korea National University of Education, 4 in Hanyang University, which was the same. Third, the number of courses of 6 universities from 1997 to 1998, and from 1999 to 2000, 15 subjects grew up to 20 in Kyung Hee University. And the unique difference of the university is that; there established three new courses such as : The Analysis of Elementary School Music Textbook, The Analysis of Middle School Textbook, and the analysis of high school music textbook, which make it possible to link with the actual course of elementary, middle, and high schools. Considering 6 subjects in Seoul National University, which was as same as the previous year, and the unique point is; unlike the other universities, their courses aren't too much on the practical teaching and theory of education like the general M.A and B.A course. In Yonsei University, 24 subjects grew up to 28 in education course, and Musical Acoustics, Directed Research, Kodaly Methods, Sight-Singing, are the unique subjects. However, in case of Ewha Women's University, the subjects decreases from 25 to 20, and practical teaching courses such as playing Piano Pedagogy, Voice Lesson, Composition Lesson, Orchestra Lesson are disappeared. In Korea National University of Education, the subjects grew up from 33 to 62, and the number of non-obligatory subjects is the greatest among 6 universities. And in Hanyang University, there are 16 subjects, which was the same as the previous year, and there are 2 unique subjects : Materials and Structure of Music, Aesthetical and Philosophical Experiences in Music. As a result, the whole curriculum of music major in graduate school of education, as the main institute of taking the important part in educational field, has to establish more special and systematic committee of making practical curriculum, which fit for current music education in Korea. Here the study focuses on the Korea National University of Education, and 5 universities in Seoul area, and the study has to be broaden to various universities all around the country including local universities and their curriculums of music major in graduate school of education.

『山海經』에 나타난 想像을 통한 理想世界 表現

신현대 홍익대학교 대학원 2011 국내박사

연구자는 성장하면서 겪은 경험(經驗)과 지식(知識) 등에 의해 관념화(觀念化) 되었으나, 여행(旅行)을 통하여 여행지에서 다른 삶의 모습을 상상할 수 있었다. 이러한 것은 &#985172;산해경(山海經)&#985173;에 내재된 상상에 의한 예술적 표현이 가능하기 때문에 연구자는 이를 기본으로 그 의미를 파악하고 다양하게 작품화 되어 가는 과정들을 논하고자 하였다. 인간의 가치(價値)란 지식과 경험의 산물(産物)이며, 절대 가치란 존재하지 않는다. 그러므로 어떠한 가치는 그 지역이나 한 시대가 만들어낸 소산(所産)일 뿐이다. 이러한 관념이나 틀 속에서 벗어날 때 절대 자유는 추구되는 것이다. 이런 관념으로부터 해방되려면 우선 자신의 굴레에서 벗어나야한다. 자신으로부터 벗어나는 것은 장자(莊子)가 제시한 심재(心齋)와 좌망(坐忘)과 같이 마음을 비우고 자신을 잊는 것이다. 이런 상태에서의 상상은 걸림 없이 자유롭다. 여행에서 체득된 감흥(感興)은 이런 자유로운 상태에서 상상의 과정을 거쳐 작품구상에 이르렀으며, 이렇게 탄생된 것이 심경(心景)작품이다. 결국 심경작품은 여행에서 체득한 자유로운 감흥의 표현이며, 이를 표현하기 위해 하늘에 물고기를 노닐게 하고, 물속에 새나 동물들이 유영(遊泳)게 하였다. &#985172;산해경&#985173;에 나타난 자유로운 상상(想像)은 장자의 &#65378;소요유(逍遙遊)&#65379;나 고구려 고분벽화, 조선시대 회화나 민화에서도 그 맥이 이어져 시공(時空)을 초월한 상상(想像)으로 표현되고 있다. 이 같은 표현은 민화나 김두량의 사계도와 같이, 서로 다른 계절(季節)이 한 그림 속에서 나타난 것을 확인할 수 있다. 이러한 그림들을 토대로 연구자의 <시간여행> 연작에서 시간성(時間性)에 대한 근거를 제시하게 되었다. 또 고구려 고분벽화에서 선인(仙人) 또는 천인(遷人)들과 민화의 <요지연도(瑤池宴圖)>나 <신선도(神仙圖)>에서 하늘을 나는 신선(神仙)들을 찾을 수 있었다. 지상동물이나 물고기들이 하늘을 유영(遊泳)하는 표현은 이를 근거로 하였다. 여행에서 체득(體得)된 자유로운 감흥(感興)을 상상을 통해 재구성하고, 절대적 시간(時間)이나 물질(物質)의 구속에서 벗어나 자유롭게 이상향(理想鄕)을 표현하고자 하였다. 이런 이상향을 표현한 역대 작품에는 안견의 <몽유도원도>나 민화의 <요지연도> 등이 있다. &#985172;산해경&#985173;에서 나타난 결합(結合)된 상상력(想像力)과 장자가 보여준 대미(大美)의 초탈적(超脫的) 상상력이나 고구려 고분벽화에 표현된 생사(生死)초월의 영생적(永生的) 상상력, 그리고 민화에서 보여준 시공(時空)의 초월적(超越的) 상상력은 연구자의 작품, 즉 <시간 여행> 연작이나 <즐거운 여행> 연작과 같이 무한한 상상(想像)의 세계(世界)를 보여준다. 현실적 한계와 상대적 흑백 관념으로부터 벗어나 새로운 표현세계를 창조하도록 풍부한 감성과 낭만을 제공하고 작가에게 이상세계의 표현 가능성을 제시하는 상상적 영역은 향후, 연구자의 작품 세계에 매우 중요하게 작용할 것이며 또한 다양하고 심도 있게 연구해야 할 대상이다. 연구자는 장자가 추구한 이상향의 허정(虛靜)과 천락(天樂), 심재(心齋)와 좌망(坐忘), 그리고 신기(神技)에서 추구하는 절대 자유의 정신적 경지에 영향을 받아 <시간여행>과 <즐거운 여행> 연작을 제작하게 되었다. 이는 무념무상(無念無想)의 상태가 되면 마음은 모든 잡념과 욕망이 사라진 허정(虛靜)의 평온함을 만끽하며 자연스럽게 자연사물과 일체감을 느끼는 천락(天樂)을 추구할 수 있는데, 이는 바로 장자가 주장한 절대 자유의 경지로서 창작활동(創作活動)에도 적용할 수 있는 이상향의 실천방식 가운데 하나이다. 심재와 좌망의 적정심(寂靜心) 역시 모든 인간적 사사로운 것들을 초탈함으로써 새로운 결합을 할 수 있게 해준다. 장자가 &#65378;소요유&#65379;에서 보여준 자유로운 상상 또한 바로 우리의 고정관념(固定觀念)을 탈피하여 형식과 규율의 속박으로부터 벗어나게 해준다. 그리고 무한한 예술적 상상력을 제공하여 창작활동으로 발현(發現)된다. 연구자의 작품은 본고의 취지와 작업경향에 따라 크게 두 부분으로 나눌 수 있다. 하나는 자아 찾기로 시작된 자연경(自然景)이고, 다른 하나는 이상향의 표현을 위한 심경(心景)이다. 첫째 자아를 찾기 위해 시작된 자연경(自然景)은 초기에 유년기(幼年期) 기억을 토대로 한 자연의 부분경에서 시작되었다. 이런 자연경(自然景)은 변화를 거치면서 기운(氣韻) 표현을 중요한 과제로 삼았다. 그것은 겸재의 <인왕제색도>나 심전의 <도원문진>과 같은 작품에서 강한 대기감(大氣感)을 느끼고 이를 채색화에서 표현하려고 했기 때문이다. 이런 자연경은 지속적으로 발전을 거듭하면서 <솟대이야기>와 <우중산책> 그리고 <시간여행>이나 <즐거운 여행>의 연작에서도 이어진다. 둘째 이상향(理想鄕)을 표현하기 위해 심경(心景)의 작품이 탄생되었는데, 심경작품은 여행에서 체득된 감흥(感興)을 다양한 동물들의 형상을 통해 상징적으로 표현하였다. 자연경이나 도시경에서 심경(心景)으로 변화된 계기는 여행이었다. 여행을 통해 연구자는 외부와 내부로부터 구속되고 있다는 것을 자각(自覺)하게 되었다. 그래서 심경의 작품은 이런 구속에서부터 벗어나고자 하는 갈망과 자유를 추구, 즉 이상향을 실천하기 위한 방편으로 시작되었다. &#65378;소요유(逍遙遊)&#65379;에서 곤과 붕새가 크게 묘사되었듯이, <즐거운 여행> 연작에서는 연구자를 상징하고 있는 동물을 크게 부각시킴으로써 여행의 감흥을 두드러지게 했으며, 이로써 심경의 작품이 보다 신선하게 느껴지도록 했다. 또 후(後)에 제작된 작품은 지각(知覺)을 상징하는 동물의 눈을 생략함으로써 심안(心眼)으로 세상을 보려고 한 의미를 담고자 했다. 심경작품은 관념의 형식과 틀 그리고 굴레로부터 벗어나려는 갈망의 표현이었다. 그래서 마음을 비움으로써 물(物)에 대한 구속이 줄어들게 하고, 자신의 굴레로부터 벗어날 수 있었다. 그리고 욕심을 버림으로써 적정심(寂靜心)이 발하여 여유 있는 삶과 관조적(觀照的) 자세를 갖게 되었다. 그 이후에 제작된 <또 다른 세상을 가다-거북의 여행기11>[그림82]는 여여(如如)하는 마음과 관조적인 자세를 표현하려고 하였다. 연구자 작품의 원천(源泉)은 정신적(精神的)인 면과 조형적(造形的)인 면의 두 가지 측면으로 나누어 볼 수 있다. 정신적인 면은 전통문화, 즉 &#985172;산해경&#985173;과 &#65378;소요유&#65379;의 초월적 상상력과 고구려 고분벽화의 이상세계 그리고 조선시대 민화의 자유로운 사상에서 찾고자 했다. 그리고 조형적인 면은 동양전통회화의 고유 양식인 기운생동과 소밀법(疏密法) 그리고 여백의 미(美) 등에서 찾고자 했다. 정신적인 면은 제1기의 <기억 속에서>의 연작에서 보여준 것과 같이 고구려벽화나 전통의 춤을 소재로 하거나 제3기의 <솟대이야기> 작품에서처럼 솟대 등을 작품에 활용하였다. 또한 동양회화의 고유 양식 중의 하나인 소밀(疏密)법을 화면구성에 도입하고, 심경의 작품에서 하늘이나 물의 공간을 많이 남김으로써 여백의 미를 채색화에 적용하였다. 특히 심경의 작품에서 대미(大美)의 개념을 적용하여 여행의 상징성을 부각시켰을 뿐만 아니라 이를 세계적인 보편적 미감으로 전환하려고 하였다. This study has become ideological by the experiences and knowledge, etc. experienced when I have grown up, but I could imagine different appearances of a life at the travel destination through a travel. Thus, I have tried to understand the meaning of the artistic presentation by the imagination which is immanent in a geography book &#985172;Shan Hai Jing&#985173; and discuss about the processes that such artistic presentation becomes a work because it is possible to express such imagination as an art. The value of a human being is the fruit of knowledge and experiences, and accordingly, there is no absolute value. Therefore, any value is just the outcome of the age. Freedom is achieved when a human being gets out of such ideology or formality. To be free from such ideology, a human being should be free oneself from restraints first. What a human being is free from oneself is to empty a mind and forget oneself like Simjae(literally, to purify a mind) and Jwamang(literally, to forget everything) suggested by Zhangzi. Imagination in such states is very free without any without any obstacle. Such inspiration experienced in travels reaches to the plan of a work through a process of imagination, and the result is a work Simgyeong(literally, the scenery of mind). Eventually, the work is the expression of free inspiration experienced in travels and I have made fishes paddle in the sky and birds or animals swim in water. The free imagination shown in &#985172;Shan Hai Jing&#985173; has been expressed as imagination beyond time and space, being carried the legacy on &#65378;Soyoyu(literally, wander aimlessly from place to place)&#65379; of Zhangzi, the ancient tomb murals of Goguryeo dynasty and the paintings or folk paintings of Joseon dynasty. It is possible to make sure that four seasons are shown in a painting through such expressions like a folk painting or <Sagyedo(literally, painting of four seasons)>painted by an artist, Kim Du-Ryang of Joseon dynasty. My series of <the Time Travel> becomes suggest the basis of a time (temporality) based on such paintings. In addition, this study could find out an ascetic or a celestial being in the ancient tomb murals of Goguryeo dynasty and taoist hermits who fly in the sky in <Yojiyeondo> or <Sinseondo> in folk paintings. It expressed that animals or fishes freely swim in the sky based on such traditional paintings. I have tried to recompose the free inspiration experienced in travels through imagination and express freely a utopia escaping from an absolute time or restraint of substances. The former paintings which expressed such utopia are <Mongyudowondo> painted by an artist of Joseon dynasty, Ahn Gyeon or a folk painting <Yojiyeondo>, etc. The combined imagination shown in &#985172;Shan Hai Jing&#985173;, the transcendent imagination in the world of great beauty shown by Zhangzi, the immortal imagination beyond life or death expressed in the ancient tomb murals of Goguryeo dynasty and the imagination beyond time and space shown in a folk painting show us infinite dream world like my works - a series of <the Time Travel> or a series of <the Joyful Travel>. The imaginative territory which offers rich sensitivity and romance in order to create a new world of expression escaping from realistic limits and relative black & white ideology and suggests the possibility to express an utopia to an artist will act very importantly in the world of my work and is the target to be studied in various ways and in depth. The spiritual realm of absolute freedom that Heojeong, Cheonrak, Simjae, Jwamang and Singi of a utopia pursued by Zhangzi have had a big impact on the manufacturing of a series of <the Time Travel> and <the Joyful Travel>. If a human being becomes a state of freedom from all ideas and thoughts, the mind can pursue Cheonrak which enjoys to the full the peace and quiet that all distracting thoughts and desires disappear and feels naturally a sense of unity with natural objects, and such mind is just one of practical approaches of a utopia that it is possible to apply to the creative activities as the realm of absolute freedom asserted by Zhangzi. Jeokjeongsim(literally, a tranquil and lucid mind) of Simjae and Jwamang also makes a human being transcend all humane and personal things and then unity a new one. As well, the free imagination that Zhangzi shows in &#985172;Shan Hai Jing&#985173; makes a human being get out of the restraints of formality and rules, doing away with our stereotype, too. And such imagination is revealed as a creative activity, offering infinite artistic imagination. My works are able to be largely divided into two parts in accordance with the purpose and working trend of this study. One is the scenery of nature which started self-discovery, and the other is the scenery of a mind to express a utopia. First, the scenery of nature to discover an ego began at Bubungyeong of nature based on the memories of childhood in early day. the scenery of nature makes the expression of Giun(literally, the style or atmosphere shown in writing, handwriting or paintings), passing through its change as an important task. The reason is because I tried to express strong atmosphere that I felt in <Inwangjesaekdo> painted by an artist of Joseon dynasty, Gyeomjae Jeongseon or <Dowonmunjin> painted by an artist of Joseon dynasty, Simjeon Ahn Joong-Sik in a colored picture. Such the scenery of nature has continued to my works - <the Story of Sotdae(literally, a pole signifying prayer for a good harvest), <Walking in the Rain> and a series of <the Time Travel> and <the Joyful Travel>. Second, the works of the scenery of a mind were created to express a utopia, which symbolically express the inspiration experienced in travels through the shape of various animals. The travels were the opportunities to change the scenery of nature or the scenery of city to the scenery of a mind. I could recognize by myself that I am restrained by the inside and outside through travels. So, the works of the scenery of a mind were started pursuing the desire and freedom to get out of such restraints - as a way to practice a utopia. As Gon(a divination sign) and a roc is largely described in &#65378;Soyoyu(literally, wander aimlessly from place to place)&#65379;, I made the inspiration of travel be remarkable, appearing largely the animal which symbolizes me in a series of <the Joyful travel>. Thus, I tried to be more fresh than the works of the scenery of a mind. In addition, I tried to put the meaning that I want to see the world with the mind's eye in the works painted later, omitting the eyes of animals which symbolize awareness. The works of the scenery of a mind were the expression of desire to escape from the shape, formality and restraints of ideology. So, I could reduce the restraints of worldly desire and escape from the self-restraint, emptying a mind. And I could have an easy and composed life and a contemplative attitude, ridding myself of greed and releasing Jeokjeongsim(literally, a tranquil and lucid mind). In <Go to another world - the Travel of Turtle 11>[Figure 82] manufactured later, I tried to express an unchanged mind and a contemplative attitude. The source of my works can be divided into two aspects - psychological and formative. I tried to find out the psychological aspect in traditional culture - the transcendent imagination of &#985172;Shan Hai Jing&#985173; and &#65378;Soyoyu&#65379;, the utopia on the ancient tomb murals of Goguryeo dynasty and the free thoughts of folk paintings of Joseon dynasty and the formative aspect in Giunsaengdong, literally, the vivid expression of atmosphere), Somilbeop(literally, the way to paint with many or less strokes of a brush) and beauty of space which are the native styles of the Orient traditional paintings. In the psychological aspect, I adopted the ancient tomb murals of Goguryeo dynasty or traditional dances as a material as shown in a series of <in the memory> on 1st stage or used a sotdae, etc. as shown in the work <the Story of Sotdae> on 3rd stage. Also, I introduced Somilbeop(literally, the way to paint with many or less strokes of a brush) which is one of the native styles of the Orient traditional paintings to the composition of a picture and applied beauty of space to a colored picture, leaving a lot of space of the sky or water in works of the scenery of a mind. Especially, I tried to raise the symbolism of a travel by applying the concept of great beauty in the works and simultaneously convert the concept into an international and common sense of beauty.

기업집단의 재무적 특성과 연결법인세제도의 선호도

신현대 弘益大學校 2005 국내박사

This study classifies corporate enterprises by their financial features and analyzes those financial features in terms of their impacts on the introduction of the Consolidated corporate Income Tax System. Especially, it investigates and substantiates the impact of Tax Savings Effect, incurred by the differential between Individual Income Tax System and Consolidated Income Tax System, onto the strategic business decisions of various corporations with different financial characteristics. The study also verifies the inference that the introduction of Consolidated Income Tax System might present advantages and disadvantages according to the different financial attributes. Through such multilateral analyses and research on Consolidated Income Tax System, the fundamental objectives of this study is to examine the effective point of time for the introduction of the Consolidated Income Tax System, and to present the rational plan in need for the decision making process. Theoretical analyses were performed using records and materials in synchronization with case studies based on simulation materials. For the case studies, the sample materials are obtained from Individual Financial Statements and Consolidated Financial Statements between 2000 and 2002 of the domestic companies that wrote out Consolidated Financial Statements, and based on these materials, corporate groups are assorted according to the rates that represent the financial attributes of companies, such as profitability, capital structure, and activity. Moreover, the three hypotheses are constructed and evaluated to demonstrate how such financial characteristics exert influence upon the gap between Individual Income Tax and Consolidate Income Tax. Regression Analysis Model was applied to evaluate the hypotheses. Regression Analysis Model is derived from setting tax savings effect as dependent variables, which was produced by subtracting the calculated amount of Consolidated Income Tax of a corporate group from the total sum of the corporate tax of an individual corporation that belongs to the group, and as independent variables, the model counters profitability ratios of the corporate group, capital structure ratios, and activity ratios. The following summarizes the result of the analysis on the influence that Ratios of Profitability has upon tax savings effect, that is, the Individual Consolidated Income Tax differentials: First, in Korea, the ratios of profitability of the corporate group have 'inverse' effects on CTD. With Consolidated Income Tax introduced, it means that the higher the profitability ratio of a corporate group is, the lower its tax savings effect occurs, while the introduction of Consolidated Income Tax will bring higher tax savings effect for a corporate group with the lower ratio of profitability. Accordingly, a corporate group with higher profitability is likely to prefer Individual Income Tax System that may provide motives for eluding taxes, and a corporate group with lower profitability is likely to adopt Consolidate Income Tax System that favors deferred unrealized gains, and deductions of deficit amount. Such results imply that Consolidated Income Tax System reveals the causal relations of the inside transactions better than Individual Income Tax System. This also conveys that, if a corporate group with high profitability acted in good faith, Corporate Income Tax System should be the favorable choice for tax savings. Nevertheless, the fact that Consolidated Income Tax System, rather than Individual Income Tax System, poses disadvantages toward tax savings suggests that the causal relations of the concealed and distorted inside transactions are more likely to be revealed under Consolidated Income Tax System. Second, the profitability ratio differentials of a controlling company in a corporate group have 'positive' effects on CTD. Accordingly, deduced from the first and second results is as follows: Individual Income Tax System is advantageous for a corporate group with higher profitability toward tax savings as a group, but only from the controlling company's standpoint, the application of Consolidated Income Tax System presents better opportunity for tax savings. Such findings suggest the possibility of inside transactions occurred with the controlling company's intervening in dependent companies at least as much as its profitability ratio differences. Analyzed in the study, the impact of Ratios of Capital Structure upon CTD is summarized as follows: First, as you can see from the dismissal of the hypothesis, "the ratios of capital structure of the consolidated group have inverse effects on CTD, "these ratios are not significant in elucidating CTD. Second, in Korea, the differences in the ratios of the controlling company's capital structure of a corporate group have 'inverse' effects on CTD. This implies that when the Consolidate Income Tax System is introduced to the controlling company, the bigger the ratio differentials are, the lower tax savings are expected on the contrary, the lower the ratio differentials are, the higher tax savings are expected. Consequently, the controlling company with higher ratio differentials is more likely to prefer Individual Income Tax System that offers deductions on interest expenses toward Cross-debt Guarantee and internal balance within the group. In the same sense, one with lower ratio differentials are likely to adopt Consolidated Income Tax System that favors internal net income (loss) deductions, and dividends and shares deductions. The analysis of Ratios of Activity in terms of their impact on CTD is summarized as follows: First, the Activity Ratios of a corporate group have 'positive' effects on CTD. This leads to that a corporate group with higher ratios of activity gains in tax savings under Consolidated Income Tax System, while one with lower ratios of activity does not gain in tax savings under the same system. Accordingly, a corporate group with higher ratios of activity favors Consolidated Income Tax System that generates tax benefits through set-off and elimination of internal transactions; one with lower ratios of activity tends to choose Individual Income Tax System that is likely to elude taxes. Second, the differentials in ratios of activity of a corporate group in Korea have 'inverse' effects on CTD. Consequently, deduced from the first and second results, in case of a corporate group with higher activity, Consolidated Income Tax System is favorable from the whole group's standpoint, whereas only the controlling company would prefer the Individual Income Tax System. This in turn suggests the possibility of inside transactions by the controlling company's intervening in dependent companies at least as much as the differentials in activity ratios of the controlling company. 본 연구에서는 기업집단을 재무적 특성별로 파악·분류하고 그 기업집단의 재무적 특성이 연결법인세제도 도입효과에 어떠한 영향을 미치는지 분석하였다. 특히 개별법인세와 연결법인세의 차이에서 발생하는 절세효과가 재무적 특성이 각각 다른 기업집단들의 전략적 의사결정에 어떠한 영향을 미치는지를 실증 분석하여 연결법인세제도의 도입이 기업집단의 재무적 특성에 따라 유리한 경우도 있고 불리한 경우도 있을 것이라는 추론을 검증하였다. 이와 같은 연결법인세제에 대한 다각적인 분석과 연구를 통하여 연결법인세제의 도입이 어느 경우에 가장 유효한지를 점검하고, 이때 기업집단들의 의사결정에 필요한 합리적인 방안이 무엇인지를 제시하고자 한다. 이것이 본 연구의 궁극적 목적이다. 본 연구는 문헌과 자료를 통한 이론적 연구와 시뮬레이션 자료를 이용한 실증적 연구를 병행하여 실시하였다. 실증분석을 위하여 연결재무제표를 작성한 국내 기업집단들의 2000년부터 2002년까지의 개별재무제표와 연결재무제표를 입수하여 표본자료로 사용하였으며 이 자료에 의거해 기업집단을 수익성, 자본구조, 활동성 등과 같은 기업의 재무적 특성을 나타내는 비율을 기준으로 하여 분류하였다. 그리고 이러한 재무적 특성이 개별법인세와 연결법인세의 차이에 어떠한 영향을 미치는가에 대해 3개의 가설을 세우고 이에 대한 검증을 실시하였다. 설정한 가설들을 검증하기 위해 회귀분석모형을 이용하였다. 회기분석모형은 기업집단에 속해있는 개별기업의 법인세 총 합계액에서 기업집단의 연결법인세 추산액을 차감하여 산출한 절세효과를 종속변수, 기업집단의 수익성비율, 자본구조비율, 활동성비율을 독립변수로 정하고 이를 바탕으로 도출하였다. 수익성비율이 개별·연결법인세 차이인 절세효과에 어떠한 영향을 미치는지를 분석한 연구결과는 다음과 같이 요약할 수 있다. 첫째, 우리나라에 있어서 기업집단의 수익성비율은 개별·연결법인세차이에 負의 방향으로 영향을 미친다. 이것은 수익성비율이 높은 기업집단 일수록 연결법인세를 도입할 경우 절세효과를 볼 수 없는 반면, 수익성이 낮은 기업집단 일수록 연결법인세를 도입할 경우 절세효과를 볼 수 있음을 나타낸다. 따라서 수익성이 높은 기업집단은 조세회피 유인이 많은 개별법인세제도를 선호할 가능성이 많고 수익성이 낮은 기업집단은 미실현이익의 이연, 결손금 공제 등에 유리한 연결법인세제도를 선호할 가능성이 많다. 이러한 결과는 연결법인세제도가 개별법인세제도보다 내부거래의 인과관계를 잘 나타낼 수 있는 제도임을 간접적으로 시사해 주는 것이다. 수익성이 높은 기업집단이 정상적으로 경영활동을 하였다면 연결법인세제도를 적용하는 것이 절세에 유리하여야 할 것이다. 그럼에도 불구하고 개별법인세제도보다 연결법인세제도가 절세에 불리하다는 것은 이를 적용할 경우 은폐·왜곡된 내부거래의 인과관계가 보다 잘 들어날 수 있다는 것을 의미한다. 둘째, 우리나라에 있어서 기업집단 지배회사의 수익성 비율차이는 개별·연결법인세차이에 正의 방향으로 영향을 미친다. 이에 따라 첫째 결과와 둘째 결과를 종합해 볼 때, 수익성이 높은 기업집단의 경우 전체 입장에서는 개별법인세제도의 적용이 절세에 유리한데 지배회사 입장에서는 연결법인세제도의 적용이 절세에 유리한 것을 의미한다. 이것은 최소한 지배회사 수익성의 비율차이만큼 지배회사의 종속회사 개입에 의한 내부거래가 이루어졌을 가능성을 시사 해 주고 있는 것이다. 자본구조비율이 개별·연결법인세 차이인 절세효과에 어떠한 영향을 미치는지를 분석한 연구결과는 다음과 같이 요약할 수 있다. 첫째, “기업집단의 자본구조비율은 개별·연결법인세 차이에 負의 영향을 준다”는 가설이 기각된 것을 미루어 볼 때 우리나라에 경우 자본구조비율은 개별·연결법인세차이를 설명하는 데 있어 그리 큰 역할을 하지 않는 것으로 판단할 수 있다. 둘째, 우리나라에 있어서 기업집단 지배회사의 자본구조 비율차이는 개별·연결법인세차이에 負의 영향을 미치고 있다. 이것은 자본구조 비율차이가 높은 지배회사 일수록 연결법인세를 도입할 경우 절세효과를 볼 수 없는 반면, 자본구조 비율차이가 낮은 지배회사 일수록 연결법인세를 도입할 경우 절세효과를 볼 수 있음을 나타낸다. 따라서 자본구조 비율차이가 높은 지배회사는 그룹 내의 상호지급보증, 내부대차 등에 대한 이자비용을 공제받을 수 있는 개별법인세제도를 선호할 가능성이 많고 자본구조 비율차이가 낮은 지배회사는 내부손익공제, 배당금·분배금 공제 등에 유리한 연결법인세제도를 선호할 가능성이 많다. 활동성비율이 개별·연결법인세 차이인 절세효과에 어떠한 영향을 미치는지를 분석한 연구결과는 다음과 같이 요약할 수 있다. 첫째, 우리나라에 있어서 기업집단의 활동성비율은 개별·연결법인세차이에 正의 방향으로 영향을 미친다. 이것은 활동성비율이 높은 기업집단 일수록 연결법인세를 도입할 경우 절세효과를 볼 수 있는 반면, 활동성이 낮은 기업집단 일수록 연결법인세를 도입할 경우 절세효과를 볼 수 없음을 나타낸다. 따라서 활동성비율이 높은 기업집단은 내부거래의 상계, 제거가 이루어져 세제상 혜택을 볼 수 있는 연결법인세제도를 선호할 가능성이 많고 활동성비율이 낮은 기업집단은 조세회피유인이 있는 개별법인세제도를 선호할 가능성이 많다. 둘째, 우리나라에 있어서 기업집단 지배회사의 활동성 비율차이는 개별·연결법인세차이에 負의 방향으로 영향을 미친다. 이에 따라 첫째 결과와 둘째 결과를 종합해 볼 때, 활동성이 높은 기업집단의 경우, 전체 입장에서는 연결법인세제도의 적용이 절세에 유리한데 지배회사 입장에서는 개별법인세제도의 적용이 절세에 유리한 것을 의미한다. 이것은 최소한 지배회사 활동성의 비율차이만큼 지배회사의 종속회사 개입에 의한 내부거래가 이루어졌을 가능성을 시사 해 주고 있는 것이다.

産·學·硏間의 協同硏究 活性化方案

신현대 成均館大學校 大學院 1993 국내석사