http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : 정태종(Tae Jong Jung) (검색결과 6 건)
- 무료
- 기관 내 무료
- 유료
-
-
-
-
피터 줌터의 미술관과 박물관 건축에서 나타나는 현상학적 특성 연구 - 메를로 퐁티의 현상학적 공간 이론을 중심으로 -
고민성(Ko, Min-seong),정태종(Jung, Tae-Jong) 대한건축학회 2022 대한건축학회 학술발표대회 논문집 Vol.42 No.1
The purpose of this study is to analyze how space affects the perception of visitors in modern and contemporary museums and art museums. In particular, it presents the characteristics of Peter Zumthor"s architecture and analyzes Peter Zumthor"s museum and art museum cases. It also identifies how Merleau-Ponty"s phenomenological spatial theory was reflected in Peter Zumthor"s design. Based on Merleau-Ponty"s phenomenological spatial theory and case analysis conducted through the analysis of spatial elements, it summarizes how architect"s intention was reflected in visitors. Based on the concept of movement, a space accompanied by the concepts of top and bottom and depth is created, and Peter Zumthor"s unique architectural characteristics appear using building materials including the characteristics of place.
-
鄭泰鍾 광주보건대학 1988 論文集 Vol.13 No.-
Accounting evaluation is to measure economic value basically as one of the most important problems of accounting. The size of utility of accounting information offered to the users of information should be measured so that accounting may evaluate its achievement through the actual affairs. As accounting aims to provide the users of accounting information with the one useful for rational decision making through its function, the actual affairs of accounting should be evaluated according to the degree of accomplishing the purpose of accounting. Accounting should select concept suitable for the purpose of its use among various one because. it should provide various measures with information useful for the rational decision making. As the standard of evaluation is different each ether, not only the measures offered by the result of evaluation but also the decision making properly used will be different. But the standard of evaluation of accounting information suitable for decision making of the users of accounting information should be selected on the basis of decision making model for the users of accounting information, which it is quite impossible to requlate clearly. Accordingly, accounting should measure all of the value of various different concepts of evaluation object, and provied the users of accounting information with the system of accounting reports offering accounting information suitable for decision making.
-
鄭泰鍾 광주보건대학 1987 論文集 Vol.12 No.-
This paper attempts to examine and to develop methodology of accounting theory with the perception of these three questions. First. As Woolf says that the history of accounting is a history of civilization, after all accounting is a social science of which objectives are human and society. Since 1960s, systematization of accounting theory has been attempted through various methodology that depend upon the development of other disciplines. But there is not yet methodology that systematizes completely accounting theory by which accounting practice can be evaluated and developed. Second. Modern industrial society has the characteristics of enlargement of scale, complexity, specialization, diversification of objectives, enforcement of external demand and so on. These characteristics consequently cause accounting to adjust these changes and to develop new methodology. Third. One of the principal functions of modern accounting is to provide useful informations to the decision-maker. Because of informations provided by various methodology, the user may probably make a mistake in their decision making, so, there is a need to understand various methdology. In the preface, with these objectives the integrative approach through studying a large literature was employed. In the second and third chapter, the basis of this study needs to examine the realty of accounting theory which is the objective of methodology through the historical insight. According to Hendriksen, accounting theory has been developed from ancient method of recording and counting. Through medieval Italian double-entry book-keeping and the forming stage of accounting theory centered on accounting principles of 1930s, it is being systematized as a science by A.P.B., F.A.S.B. and so on since 1960s. Now it has broad fields like a dinancial accounting managerial accounting-macro accounting. Accounting theory may be defined as logical reasoning in the form of a set of broad principles that provide a general frame of reference by which accounting practice can be evaluated and guide the development of new practices and procedures. Therefore, it premises its objectives, ability to explanation and predictive ability. In the fourth chapter, different methodology which has been discussed was examined evaluated. There are 1. Deductive approach 2. Inductive approach 3. Pragmatic approach 4. Ethical approach 5. Communication theory approach 6. Behavioural approach 7. Sociological approach 8. Macroeconomic approach 9. Events approach 10. Information theory approach by Demski, Feltham, Horngren & Jaedicke and by kieso & Weygandt 11. Classical approaches, The dicision usefuleness approach. Information economics approach by A. A. A. and so on. In conclusion, a suggestion for the research question is given which is a complete methodology for systematizing of modern accounting theory which has various functions like informations about prediction, social responsibility and monetary value, and broad fields like decision making accounting, behavioral accounting, human resource accounting, socioal accounting, A. I. S, international accounting and so on. To be sure this problem will be solved with the development of modern interdisciplines by continueous researches of professors, accounting firms and societies, and other business- related organizations.
ScienceON연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
