개정 「상법」상에 나타난 회계관계규정에 관한 고찰

장만식 효성여자대학교 새마을연구소 1984 새마을硏究論文集 Vol.4 No.-

The commercial law was revised on the April 10th in 1984 on the 22th years. A lot of sections of the revised commercial law are Connected with emterprises accounting. The objectives of commercial law are the protection of creditors and those of enterprises accounting provide the usefullness accounting information to the users, however, those are connected with each other of the maintenance and growth of enterprises, and the realization of social justice. This study has analyzed and summarized the effects of each other related with commercial law and accounting standards(GAAP). Main contents are as follows; (1) Commercial law influenced by accounting standard(GAAP). 1) revision of the items in the trade book. 2) treatment method of the trade book and preference of accounting procedures. 3) unification of the assets valuation. 4) revision of the items in financial statements. 5) concrete enters of the items in operating report. 6) recognition of the board of directors and extention of the disclousure period about financial statements. 7) entry methods and form of financial statements. 8) date of presentation and period of auditing about financial statements. (2) Accounting standard(GAAP) influenced by commecial law. 1) adjustment of the extent of the capital surplus reserve. 2) change of the reserve standards in the retained earnings-legal reserve. 3) adjustment of the items in the statement of treatment of deflicit. 4) establishment of the accounting procedure of stock dividents. 5) establishment of the accounting procedure of stock subecription warrants(or, bonds with stock purchase warrants) 6) adjustment of the supplementary footnots. (3) Other problems. 1) addition of the statement of changes in finacial position in financial statements of the commercial law. 2) addition of the start-up costs, research and development costs, and foreign exchanges loses in the deferred assets of the commercial law. 3) adjustment of the content in consolidated company of the accounting standards. 4) provisions of the items of other capital surplus in the commercial law.

여자 시간제 근무자의 활용방안에 관한 연구 : 대구지역 섬유업을 중심으로

장만식 효성여자대학교 새마을연구소 1986 새마을硏究論文集 Vol.6 No.-

The purpose of this paper is to study the practical use of the parttime women workers. The reasons increased the practical use of the part time womenworkers are as follows ; 1) Advanced age of the population. 2) Increase of the women's spare time caused by children decreaseby the birth control. 3) Pursuit of the chance to realize women's self. 4) Elevation of the women's status in society. 5) Change in the social understanding about the women's part. 6) Waste of the women's educational investment. 7) Lack of labour. 8) Eeasiness of the employment precedures. 9) Lower wages an hour. 10) Possibility of the employment adjustment than the regular workers. Empirical test methods for this paper are as follows ; 1) Type of industry for the test; Textile manufactures in Tague. 2) Number of the companies: Two hundered and seventyfourcompanies. 3) Investigative methods; Questionaire and interview. 4) Investigative periods; 1986. 9.15-10.15. 5) Analysis methods; Ratio analysis. Below are results of the empirical test. 1) Setting-up of the logical concept about the part time workes. 2) Establishment of the rules of emplyment for the part timeworkers. 3) Employment of the part time workers in the enterprise to savethe lack of workers. 4) Performance analysis and the improvement of managementorganization for the part time system. 5) Empirical test and collection of the information for the parttime system.

비영리법인의 외부감사제도에 관한 연구

장만식 효성여자대학교 산업경영연구소 1995 경영경제 Vol.13 No.-

공익사업에 대한 재산출연과 사후관리에 관한 연구

장만식 효성여자대학교 산업경영연구소 1995 경영경제 Vol.12 No.-

상법상 감사의 겸직에 관한 연구 : An Empirical Test

張晩植 효성여자대학교 산업경영연구소 1993 경영경제 Vol.10 No.-

商法上의 計算規程에 나타난 會計制度 發達過程에 관한 硏究(Ⅰ)

張晩植 대구효성가톨릭대학교 1996 연구논문집 Vol.53 No.1

Generaly accepted soccounting standards (GAAP) influenced by commercial law. The objectives of commercial law are the protection of creditors and thos of enterprises accounting provide the usefullness accounting information to the uses, however, those are connected with each other of the maintenance and growth of enterprises, and the realization of social justice. This study has analyzed and summarized the accounting system of the commercial in 1962. Main contents are as follows : 1) record the journal, contests of properties, balance sheet. 2) unification of the assets valuation. 3) recognition of the board of directors. 4) extention of the disclorsure period about financial statements to the stock holders. 5) entry methods and form of finacial statements. 6) audit of the finacial statements by the auditor. 7) presserve the final statements during the 10 years. 8) record the assets at cost 9) depreciation of plants and equipments. 10) disclorsure of the balance sheet.

정신병리적 관점에서 본 『사씨남정기』 교씨의 열등콤플렉스 특성 및 문학치료적 함의

장만식 인문예술학회 2023 인문과 예술 Vol.- No.15

This paper explores the inferiority complex characteristics of Gyossi, a character in Kim Man-jung's Korean novel 『Sassinamjeonggi』, from a psychopathological perspective and examines its literary therapeutic significance. For this purpose, the scene that clearly reveals Gyossi's inferiority complex characteristics is considered as the core narrative of the key clinical episodes and examined. First, it was revealed in 『Sassinamjeonggi』 that Gyossi's inferiority complex was developing gradually, becoming more and more intensified and amplified. Second, 『Sassinamjeonggi』 revealed that Gyossi's inferiority complex has self-destructive characteristics. Third, the value and meaning of 『Sassinamjeonggi』 for literary therapy or therapeutic literary education were revealed. Therefore, examples of exploring a character's ideal personality as in this paper can be used in the field of literary therapy and as part of therapeutic education on classical literature.

중년여성의 우울증상 완화를 위한 핵심감정 표현 통합예술 치료 사례연구

장만식,정영기 한국문화융합학회 2023 문화와 융합 Vol.45 No.4

This study seeks to find out the effects and possibilities of middle-aged women's depressive symptom reduction and resolution program developed and applied through key emotional expression. For this purpose, a combination of qualitative and quantitative research methods was conducted. The subjects were three middle-aged women in K-city, K-do who had been diagnosed with depression in the past and had received treatment or were currently receiving treatment. Thus, it was confirmed that the program was effective for all participants. In addition, in the changes according to the t-test of A and B, pre- and post-tests, all items such as depression, self-esteem, and resilience showed statistically significant results with a significance probability of p<.05 at the 95% confidence level.

株式會社의 監査人들에 관한 實證的 考察

張晩植 효성여자대학교 산업경영연구소 1986 경영경제 Vol.3 No.-

Ⅰ. The purpose of this study is to analyze and study the problems about the following specific issues. 1. The independence of the auditors of Commercial Law and External Audit Law. 2. The professional auditing of Commercial Law and Exteral Audit Law. 3. The auditors' substantiality on auditing affairs and the audit environ-ments. 4. The confidence on the auditing results by the auditors. Ⅱ. The establishment of the following hypothsis to evaluate the auditing systems. (Hypothesis 1.) CPAs, external auditors, are more independent that auditors of Commercial Lwa when they audit (Hypothesis 2.) CPAs, external auditors, have the profedssional auditing abili-ties more than the auditors of commercial Law. (Hypothesis 3.) CPAs, external auditors, have the confidence of the auditing resuls more than auditors of Commercial Law. (Hypothesis 4.) CPAs, external auditors, audit more substantially than audi-tors of Commercial Law. Ⅲ. The test of the hypotheses; (1) The examined interest parties are as follows : 1) Accounting scholars 2) Commercial law scholar 3) Users of the accounting informations (2) Test methods The difference verification on the hypotheses uses the factor analysis of SPSS package, and it is adopted as the number of factors that Eigen Value is only over one. The reliability test of SPSS is used to measure the reliability among the variances. As the result of the test, the variances that Alpha Values are over 0.6 are reliable. So Mann-Whitney U-test is used to test the efficiency diff-erence between CPAs and auditors of Commercial Law. Ⅳ. The resutls of the hypotheses tests; (1) CPAs are more independent than the auditors when they audit. (2) CPAs have the professional auditing abilities more than the auditors. (3) CPAs have the confidence and the responsibilities on the auditing results more than the auditors. (4) CPAs audit mor substantially than the auditors. But the numbers and the auditing periods of CPAs are less than those of the auditors of Commercial Law.

企嶪社會會計의 測定에 관한 硏究

張晩植 대구효성가톨릭대학교 1982 연구논문집 Vol.24 No.2

The greatest objection to social accounting is an apparent lack of valid andreliable measurement techniqes. Accountants and businessmen often express anacceptance of the general concept of corporate social accounting, but lackconfidence in their ability to assign suitable numbers to social effects. Social measurement often requires valuation of goods, Services, and effectsthat have not been exchanged in the market and consequently do not haverecorded exchange or market prices. Exchange prices are considered to be thefoundation of business accounting; Businessmen and accountants have becomeso accustomed to using exchange prices as measure of value that it is difficultfor them to accept valuations not based on exchanges. Since exchange prices are often not available and are not very good indicatorsof social value anyway, we must resort to other measures of social benefits andcost. Occasionally we n'ill find it neccessary to develop original, ad hocmeasurement approches to capture unique social values. While first effots areoften not too impressive, the experience accumulated through repeated innovativeattempts at social measurement can lead to measures that are as valid andreliable as many of the measures now used, reported, and attested to infinancial accounting (such as the deferred income tax liability, joint costallocations, amount of pension plan liability, depreciation, goodwill amortization,and allowance for uncollectible accounts). In applying previously tested techniquesand in developing new ones, consultation with experts from other desciplines,including engineers, chemists, bioligists, physicists, sociologists, psychlogists,physicians, and economists, may be warranted. Social measurement requires the estimation of benefits or utility provided byan entity, and the costs or secrifices imposed on elements of society; we arethus concerned with the opportunity cost concept. It is not necessary to attemptto measure utility gained or sacrified by every affected person, which wouldrequire the dubious technique of summing such utilities as if they were allcomparable. It is normally sufficient to estimate averages for affected classes. Several general approches are briefly discussed. The reader may find thatthese techniques are not so unfamiliar, since they are similar to traditionalmarket research effots used evaluate new products and develop pricing strategies. The key to social accounting is measurement. The most elegant models areonly intellectual curiosities if we do not possess the means to assing reasonablyvalid and reliable numbers to the model components. For this reason, we havedealt at some length with measurement approaches in this thesis. The objectivehas not been to provide a cookbook layout of precise procedures to follow ineach measurement situation; rather the intent has been to provide a taste, afeeling for, the possible approaches. Nor were the cases and examples meant tobe exhaustive; again the idea was to show how others had tackled and resolvedeach problem. Each entity has a different set of measurement problems characterized bydifferent circumstances. Consequently, social accountants must continue todevelop original and ad hoc approaches to the estimation of specific socialbenefits and costs. The general approaches described in this thesis-surrogate evaluation, surveytechniques, restoration or avoidance cost, appraisals, court decisions, aualysis,and outlay cost-should provide an adquate set of choices for virtually anysocial measurement problem. They must be used with caution and intelligence,however, in full recognition of their respective weaknesses and especially withcareful attention to the attributes we are ultimately trying to measure. Finally, this discussion of social measurement must be recognized for theinterim work that it is. The state of the art should advance dramatically withinthe next decade. During that period new measurement techniques will be disco-vered and tested, industrywide and national norms and standards may bedeveloped, and more and more knowledge will become available to guide thesocial accountant. As far as we have come, we are only on the threshold.