A Study on the Means of Accounting Fraud of Listed Agricultural Companies in China

왕림,문태형,Wang, Lin,Mun, Tae-Hyoung DAEHAN Society of Industrial Management 2021 산업융합연구 Vol.19 No.5

본 연구는 중국 농업 상장기업의 회계부정 수단을 분석하여, 회계부정 예방과 후속 조치의 제시를 목적으로 한다. 본 연구에서는 21개의 중국 농업기업을 대상으로 회계부정 수단을 조사하여 분석한 것이다. 중국 농업기업들이 사용한 회계부정 수단과 각각의 수단의 사용 빈도 등을 조사하여 중국 농업기업의 회계부정 수단의 특징을 확인하고, 부정 예방을 위한 조치들을 제언할 것이다. 농업과 관련 상장기업의 회계부정 수단은 주로 이익 증액, 순자산 증액, 회계정보 위반 공시 등을 사용하였다. 중국의 위반 기업들을 분석한 결과, 이익 증액에서는 소득 위조, 순자산 증액에서는 자산 증액, 회계정보 위반 공시에서는 불완전한 공시를 주요 수단으로 사용한 것으로 나타났다. 이 중에서도 이익 증액에서 소득 위조가 조사대상 21개 중에서 16개 기업에서 회계부정의 수단으로 사용하여 빈도가 가장 높았다. 본 연구를 통하여 학문적으로 회계감사분야에 있어 중국 농업기업의 회계부정에 대해 부정행위의 동기를 찾아내고 부정행위를 줄일 수 있는 제언을 얻을 수 있으며 회계부정과 관련된 이론적 연구에 많은 도움이 될 것이다. The purpose of this study is to analyze the means of accounting fraud in Chinese listed agricultural companies and to suggest methods for the prevention of accounting fraud and follow-up measures. In this study, 21 Chinese agricultural enterprises were investigated and counted by means of accounting fraud. The means of accounting fraud of listed companies related to agriculture mainly consisted of profit inflation, inflating their net assets, the disclosure of accounting information violations, asset inflation for net asset inflation, and the incomplete disclosure for accounting information violations. Among these, income forgery was the most frequent among the 21 companies surveyed as a means of accounting fraud in profit inflation. Through this study, in the field of auditing academically, it is possible to find the motives of fraudulent acts in Chinese agricultural enterprises and to obtain advice to reduce fraudulent acts, and it will be of great help in theoretical research related to accounting frauds.

韩中感性体验研究比较

王琳,朴钟道 부산대학교 중국연구소 2016 Journal of China Studies Vol.19 No.3

教育公平与高等教育资源配置效率: 资源优化还是资源浪费?

왕림,LIU JUN 중국지역학회 2022 중국지역연구 Vol.9 No.4

研究中国高等教育资源配置效率问题,对进一步促进高等教育优质均衡发展、建设教育强国具有重要意义. 因此,本文依据人力资本理论和DEA理论,利用DEA-Malmquist指数模型测算出了中国高等教育资源配置效率,分析了高等教育资源配置效率现状,并采用ESDA模型研究了各省域高等教育资源配置效率的具体空间特征,同时利用Tobit模型分析了教育公平与中国高等教育资源配置效率关系. 研究得出,第一,教育公平正向影响高等教育资源配置效率,且存在显著的区域异质性. 第二,高等教育资源配置效率存在显著的空间溢出效应. 最后,提出了中国高等教育配置效率提升的策略. 研究的开展有利于打开教育公平影响高等教育资源配置效率的“黑箱”,为提升高等教育资源配置效率具有一定的借鉴意义.

Research on performance types of Museum Flexible Brand Identity Design - Focused on the Q method -

왕림자,신재욱 한국디자인트렌드학회 2022 한국디자인포럼 Vol.27 No.3

Background In today's society where digital technology is rapidly changing and developing, people's interest in culture is also growing gradually while our life is getting more abundant. Lee, T. R., & Choi, S. J. advocates that the museum has gradually developed from the viewing only function of collecting, preserving and displaying cultural relics to diversified functions such as experience education, cultural promotion, service, and improvement of regional image(2014, p.547). This study takes museum identity as the research object. Systematic and scientific methods are used to understand how college students perceive flexible brand identity and what flexible design elements they are most concerned about in the development of museum identity. Methods 35 college students conducted on-site investigations using the Q method. The data results were coded and analyzed by QUANL PC statistical software. Result The results of the analysis were divided into 4 types: differentiation-oriented (Type 1); esthetic-oriented (Type 2); variability-oriented (Type 3); and emphasized-totality (Type 4). Conclusion The analysis results that College students hold a negative attitude towards the immutable and the lack of interesting brands. They think importantly of the uniqueness of the regional culture of the museums and pursue differentiation. While pursuing differentiation, they also paid attention to the harmony of color, form and other design elements. Under the trend of minimalist life, college students also pay more attention to the simplicity of the brand identity.

재한 중국 유학생의 해양 리터러시에 대한 인식과 이해에 대한 질적 연구

왕림조(Lin-Zhao WANG),조진호(Jin-Ho CHO) 한국수산해양교육학회 2023 水産海洋敎育硏究 Vol.35 No.6

다차원 척도 분석법을 활용한 중국 박물관 로고 비교 분석 연구

왕림자,서종환,신재욱 한국디자인트렌드학회 2023 한국디자인포럼 Vol.28 No.3

Background In the past, museums performed the primary function of collecting, preserving, and displaying artifacts, but in recent years, museums are shifting to provide cultural experiences, education, services, and other activities. The purpose of this study is to explore differentiated approaches to designing museum logos in China. To accomplish this, the study compares and analyzes similarities among different logos while identifying the distinctive characteristics exhibited by each group of logos. Methods In this study, 17 first-class comprehensive museums selected by the State Administration of Cultural Heritage of China were subjected to a positioning map analysis using a multidimensional scale analysis method to determine the relative position of each logo based on its similarity and to identify the types of logo designs. In addition, a survey was conducted to investigate the preferences of each type of logo. Result A classification and positioning chart through the similarity of logos shows that Chinese museums' can be divided into three types. The first group is a traditional type of logo with Chinese characters as design elements. the second group is a geometric style modern logo with the outline of the museum building as design element. The third group is thematic logos that use the museum's iconic collections as design elements. In addition, the results of a further questionnaire survey on logo preferences showed that the logos in group3 were the most popular. Conclusion Museums established before China's reform and opening up (Type1) mainly used Chinese character logos, which were deeply rooted in tradition. However, with the increase in cultural exchanges between China and foreign countries after the reform and opening up, the design of museum logos(Type2) gradually diversified, geometric shapes are extensively utilized in these designs. The type3 of logo has gained the highest favor due to its ability to effectively reflect the cultural identity of the region. The direction to find a differentiated logo design for the type of museum logo. 연구배경 그동안 박물관은 문물 수집, 보존, 전시 등 본연의 기능을 수행해 왔지만, 최근에는 문화체험, 교육, 서비스 등의 활동으로 지역의 이미지를 높일 뿐만 아니라 문화홍보까지 유도하는 방향으로 변화하고 있다. 차별화된 중국 박물관 로고의 디자인 방식을 모색하기 위하여 로고 사이의 유사성을 비교·분석하며 로고 집단별 특성을 알아보고자 한다. 연구방법 중국 국가문물국이 선정한 17개 1급 종합박물관을 대상으로 다차원 척도 분석법을 활용하여 포지셔닝 맵 분석을 함으로써 각 로고의 유사도로 상대적 위치를 확인하고 로고 디자인의 유형을 파악하였다. 또한 설문조사 방식으로 유형별 로고 선호도를 조사하였다. 연구결과 포지셔닝 맵을 통해 로고의 유사성들을 분류한 결과, 중국 박물관 로고는 크게 세 가지 유형으로 구분할 수 있다. 군집1은 모두 한자를 바탕으로 디자인한 전통형 로고이다. 군집2는 박물관 건물의 외형을 사용하여 만든 기하학적인 현대형 로고이고, 군집3은 박물관 대표 소장품의 이미지로 디자인한 테마형 로고이다. 로고 선호도에 관한 추가설문 결과에 의하면 군집3에 속하는 로고들의 선호도가 제일 높다. 결론 중국의 개혁·개방 이전 설립된 박물관들(군집1)은 한자로고를 많이 사용하여 전통성이 강하다. 개혁·개방 이후 중국과 외국 간의 문화교류가 많아지면서 박물관 로고(군집2) 디자인도 다양해졌으며 기하학적 형태를 많이 사용한다. 군집3에 속하는 로고들은 지역문화 특징을 잘 드러내며 선호도가 가장 높다. 분류된 박물관의 로고 유형에 따라서 차별화된 로고 디자인 방향을 모색하였다.

연구논문 - 펄프 , 제지 , 피혁분과 : 광반응에 의한 리그닌 - 금속 착물의 형성

왕림군,김기선,윤병호 한국공업화학회 1996 한국공업화학회 연구논문 초록집 Vol.1990 No.3

국제정세는 다양한 가능성들을 고려해야 한다

왕림(王林),전성흥 한양대학교 아태지역연구센터 1990 중소연구 Vol.14 No.4

코로나19 백신 관련 신문 사설의 ‘태도’ 평가 연구 - <조선일보>와 <한겨레>를 중심으로 -

왕림 ( Wang Lin ),신문적 ( Shen Wendi ),김진해 ( Kim Jin-hae ) 한말연구학회 2021 한말연구 Vol.- No.62

The purpose of this study is to analyze the ‘attitude’ appraisal in editorials related to the ‘COVID-19 vaccine’ in two newspapers with different trends in < ChosunIlbo > and < Hankyoreh > to reveal commonalities and differences. ‘Attitude’ is one of the three subcategories of appraisal theory and is a framework that systematically explains the emotions interpreted in the text. From March to May 2021, the two newspapers intensively discussed the COVID-19 vaccine, and the commonalities and differences in the ‘attitude’ appraisal shown in the editorial are found. First, the < ChosunIlbo > mainly conducts negative appraisals, while the < Hankyoreh > has almost evenly positive and negative appraisals. Second, in the sub-classification of ‘attitude’, the < ChosunIlbo > mainly focuses on ‘judgment’, while the < Hankyoreh > discusses almost in the order of ‘judgment> appreciation> affect’. Third, in terms of appraisal targets, the < ChosunIlbo > mainly criticizes the government and President Moon, while the < Hankyoreh > gives positive or negative appraisals of the government and other various targets such as other countries and the ruling party. These commonalities and differences reveal the ideological tendencies of the two newspapers.

한자어 접미사 생산성의 계량화 방안 연구 - 유형 빈도를 중심으로 -

왕림 ( Wang Lin ) 한말연구학회 2023 한말연구 Vol.64 No.15

This paper reviews the limitations of the existing productivity measurement indices based on ‘hapax legomena’ and ‘token frequency’, and proposes ‘new word/type frequency’ as a new method to measure productivity. Although Baayen(1989) and Lee Kwang-ho(2007a) seem to be effective in quantifying productivity. It is difficult to reflect the relative productivity between suffixes because of its limitations in analysis. Baayen(1989) regards ‘hapax legomena’ as an important indicator of productivity, but does not prove that ‘hapax legomena’ has a direct relationship with ‘new word’. Lee Kwang-ho(2007a) perfected Baayen(1989)'s method and proposed a new method for measuring productivity. But the productivity measurement method proposed by Lee Kwang-ho(2007a) is influenced by the size of the corpus. The order of productivity measured by Lee Kwang-ho(2007a) varies with the size of the corpus. Therefore, this paper proposes ‘new word/type frequency’' as a new method to measure the productivity, and by this method, obtains a productivity ranking suitable for intuition. The Productivity order of the suffixes is ‘-남(男) > -족(族) > -녀(女) > -광(狂)’. On the basis of these results, I analyzed the relationship between productivity and derivative word sets.