조세확정절차상의 납세자 권리확보제도 연구

장아남 서울市立大學校 經商大學 稅務學科 1998 稅務學論集 Vol.11 No.-

조세확정절차상의 납세자 권리확보제도 연구

한국어 ‘됐어’와 중국어 ‘X了’의 대조 연구-담화표지로서의 기능을 중심으로-

장아남 국제한국어교육학회 2017 한국어 교육 Vol.28 No.4

Ya Nan Zhang. 2017. A Contrastive Study on ‘됐어’ and ‘X了’: Focusing on the Functions as a Discourse Marker. Journal of Korean Language Education 28-4: 181-219. The purpose of this study is to review the functions of {됐어} and {X了} as a discourse marker on different levels, and to examine their similarities and differences. {됐어} has not been widely recognized as a discourse marker in the field of Korean linguistics and Korean language education. Therefore, in order to establish the identity of {됐어} as a discourse marker, the reasons that {됐어} can be regarded as discourse marker were explained prior to the contrastive analysis. As to the method of contrastive analysis for {됐어} and {X了}, they were analyzed on three main dimensions: that is, the textual dimension, the interpersonal dimension, and the metalinguistic dimension in the corpus consisting of scripts of Korean and Chinese sitcoms. The results are as follows. In the textual domain, {됐어} and {X了} have the function of closing the topic in common, while {X了} can indicate a new topic and transmit a topic. In terms of functions in the interpersonal domain, {됐어} and {X了} are commonly used to refuse a partner's proposal or request and to interrupt a partner’s speech or action. Furthermore, in the interactional aspect, {됐어} and {X了} performs the function of expressing a response to a preceding utterance and taking the turn of speaking. The difference between them in the interpersonal domain is that {X了} performs the function of correcting a speaker’s utterance. In the metalinguistic domain, {됐어} and {X了} are common in that they perform the function of expressing the dissatisfaction of the speaker, showing generosity and making a compromise with the addressee. {X了}’s distinguishing characteristics in this domain is that it can express the attitude of consoling the hearer. (Korea University)

국제적 다각화와 회계적 보수주의에 관한 연구

장아남,임충혁,김명인 한국무역연구원 2019 무역연구 Vol.15 No.6

Purpose -The purpose of this study is to examine the impact of international diversification on accounting earnings. More specifically, this study investigates whether international diversification is associated with accounting conservatism and then test whether corporate governance affects the relation between international diversification and accounting conservatism. In addition, this study explores the role of information asymmetry as a mediating variable for the relation between international diversification and accounting conservatism. Design/methodology/approach - We collect financial data from KIS-VALUE and TS-2000 from 2002 to 2013 and implement regression analysis in order to test our hypotheses. Accounting conservatism is estimated as a C-Score developed by Khan and. Watts (2009) and international diversification is proxied by the ratio of foreign sales and foreign currency assets. Findings - Empirical results show the positive relation between international diversification and accounting conservatism and also shows that the positive relation is more pronounced for the firms with high corporate governance. Furthermore, we find that information asymmetry plays a mediating variable in the relation between international diversification and accounting conservatism. Research implications or Originality - First, this study implies that firms with high international diversification are likely to demand more conservative financial reporting in that conservative reporting can provide an enhancing role of information quality for firms with more foreign segments. Second, this study provides evidence that information asymmetry plays a mediating variable and corporate governance is a moderating variable in the relation between international diversification and accounting conservatism. Hence, this study provides a useful and meaningful evidence to investors, creditors, standard-setters, practitioners, among others in making economic decisions in capital market.

중국어 학습자를 위한 한국어 대립관계 접속표현 연구

장아남,권성미,박성일(토론) 한국문법교육학회 2022 한국문법교육학회 학술발표논문집 Vol.2022 No.1

한국어 학술지 논문 초록의 헤지 표현 및 부스터 표현 사용 양상 연구

장아남 국제한국어교육학회 2021 한국어 교육 Vol.32 No.4

The present study aims at investigating the use of hedges and boosters in Korean research article abstracts of five academic disciplines. Hedges and boosters are linguistic forms that encode the uncertainty and the definite attitude of the writer or speaker. These expressions do not contribute to the composition of the propositional contents in academic discourse, but they are linguistic devices that express the epistemic stance of the writer or the speaker. In order to achieve the purpose of this study, a corpus was constructed by selecting 40 abstracts in each academic field, and the use of hedges and boosters was analyzed quantitatively and qualitatively. Based on the analysis results, the pedagogical implications of writing abstracts were discussed. Firstly, Korean learners for academic purposes should understand the interpersonality in the abstracts of research articles. Secondly, the differences in the use of hedges and boosters between different disciplines should be taken into account in teaching research article abstract writing. Lastly, it is necessary to teach different linguistic forms of hedges and boosters, and the locations where they are used in the abstract moves.

학술대회 논문발표 담화에 나타난 한국어 입장 표현에 대한 연구

장아남 국제한국어교육학회 2022 한국어 교육 Vol.33 No.3

The purpose of this study is to investigate the linguistic use of stance markers in Korean conference presentation discourse. With the increasing interest in stance-taking used in Korean academic writing, the present study concentrated on the expressions indicating stance-taking in Korean conference presentation discourse, one of the representatives of Korean academic presentations. The data used for analysis are ten Korean conference presentations from Korean education discipline. Stance markers were divided into three categories: the epistemic stance markers, the attitude stance markers, and the style stance markers. The analysis suggests that the stance markers in oral conferences differ from those in written research articles to some extent, offering pedagogical implications to the Korean academic presentation. Firstly, we can help KAP students understand the communicative purpose and context of conference presentations. Secondly, the teaching of academic presentation can be combined with the pedagogy of speech acts like arguing, criticizing, and requesting. Thirdly, it is necessary to focus on the linguistic devices used as stance markers distinguishable from those in research articles.

중국인 학습자를 위한 텍스트의 문·구어성을 고려한 한국어 대립관계 접속표현 연구

장아남,권성미 우리말학회 2022 우리말연구 Vol.70 No.-

본 연구는 텍스트 유형에 따른 한국어와 중국어 대립관계 접속표현 사용 양상을 기술하고, 그 결과를 바탕으로 중국인 학습자를 위한 대립관계 접속표현 교육 자료의 한계를 확인하고, 중국인 학습자 대상 대립관계 접속표현 교육을 위한 제언을 제시하는 데 목적이 있다. 이를 위해, 먼저 한국어와 중국어 대립관계 접속표현 체계와 목록을 대비하고, 말뭉치를 활용해 한국어 대립관계 연결어미와 접속부사, 그리고 중국어 대립관계 연사의 사용 빈도를 조사하고, 말뭉치 분석을 바탕으로 한국어와 중국어 대립관계 접속표현이 문·구어 텍스트별로 어떤 표현들이 선호되고 있는지 관찰하였다. 연구 결과는 다음과 같이 나타났다. 첫째, 한국어 대립관계 연결어미의 구어성은 ‘-(으)ㄴ/는데 > -지만 > -(으)나’, 문어성은 ‘-지만 > -(으)ㄴ/는데 > -(으)나’의 순으로 높게 나타났고, 접속부사의 구어성은 ‘그런데 > 하지만 > 그러나’ 순으로 나타났다. 문어성은 역으로 ‘그러나 > 하지만 > 그런데’의 순으로 나타났다. 둘째, 중국어 대립관계 접속표현의 구어성은 ‘不过 > 虽然...可是 > 虽然...但是’ 순으로 높게 나타났고, 문어성은 ‘虽然...但是 > 虽然...可是 > 不过’의 순으로 나타났다. 이러한 분석을 바탕으로 중국인 학습자를 위한 대립관계 접속표현의 교육 방안을 개발을 위한 교육학적 제언을 제시하였다.

중국어 학술지 논문에 나타난 부스터 표현에 대한 연구

장아남 한국중국언어학회 2022 중국언어연구 Vol.- No.101

The present study aims to compare and analyze the use of boosters in Chinese research articles of different disciplines and find out their similarities and differences. Boosters are the linguistic devices through which the writers or speakers express certainty about the propositional content. In research articles, the expression of commitment toward the propositional content enable writers to mark the information shared with readers, and to show authority as a member of the academic discourse community. This paper selects research articles of linguistics, sociology and biology, one of the representative disciplines of humanities, social sciences and natural sciences, respectively. By analyzing the types, frequencies, functions and distribution characteristics of boosters in journal papers, we could find out the similarities and differences in the usage of boosters in different academic fields and disciplines. We could also understand the mechanism that how boosters, as stance markers, perform interpersonal functions in academic discourse. 본 연구는 언어학, 사회학, 생물학 세 가지 학문 분야의 중국어 학술지 논문에 나타나는 부스터 표현을 분석하고, 학문 분야 간의 공통점과 차이점을 논의하는 것을 목적으로 한다. 부스터 표현은 명제적 내용에 대한 필자나 화자의 확실성을 나타내는 언어적 형식이다. 학술지 논문에서 필자가 부스터 표현으로 명제적 내용에 대한 단정적인 태도를 표출하는 것은 독자와 해당 내용을 공유하고 있음을 나타내는 것과 동시에 필자가 해당 학문적 담화공동체 구성원으로서 권위를 갖추게 할 수 있다. 본 연구에서는 부스터 표현에 대한 양적, 질적 분석을 통해 유형, 빈도, 분포 등 측면에서 학문 분야에 따른 차이점을 확인할 수 있었고, 학술지 논문에서 부스터 표현이 대인관계적 기능을 수행하는 양상을 살펴볼 수 있었다.

음향학적 분석과 청취 실험을 바탕으로 한 한국어와 중국어 파열음 비교 연구

장아남,김진식 한국중원언어학회 2019 언어학연구 Vol.0 No.52

The purpose of this study is to compare the VOT duration of plosive sounds in Korean and Mandarin Chinese from the perspective of phonetic acoustics and to find out the closest way of pronunciation for Chinese to learn Korean pronunciation more effectively. Chinese has 5 kinds of tones: level, rising, falling-rising, falling and neutral tones. In this paper, neutral tone of velar, alveolar and bilabial consonants are recorded from five native Chinese speakers. Korean plosive consonants with different positions are recorded from five native Korean speakers. The data exhibit that the VOT of unaspirated consonant /g/, /d/, /b/ followed by a neutral tone in Chinese is close to Korean intervocalic stop ㄱ/g/, ㄷ/d/, ㅂ/b/ in the internal position. The aspirated sounds as /k/, /t/, /p/ followed by a neutral tone in Chinese are close to Korean lax soundsㄱ/k/, ㄷ/t/, ㅂ/p/ in initial position. The result of this study would be very useful for beginning Korean learners.

한국어 학습자의 L2 학습 동기, 불안 및 자아 간의 상관관계 연구

장아남 ( Ya Nan Zhang ),김영주 ( Young Joo Kim ) 연세대학교 언어연구교육원 한국어학당 2014 외국어로서의 한국어교육 Vol.40 No.-

Teaching Korean as a Foreign Language, 40, 309~336. This study examined the effectiveness of the L2 motivational self system in the KSL education environment, and the roles of Korean learners’ L2 motivational self system between the foreign language anxiety and motivated behaviors. Survey was conducted with the foreign learners who are studying in the universities and the university-affiliated institutions. As for the results, the study found out that (i) the degree of formation of the ideal L2 self was higher than the ought-to L2 self,(ii) the ideal L2 self and the L2 learning experience in the L2 motivational self system showed positive correlation with the motivated behaviors except intermediate level learners, (iii) three aspects of the L2 motivational self system have correlation with the foreign language anxiety, (iv) clear negative correlation was found between foreign language anxiety and motivated behaviors except intermediate level learners. This study suggested that teachers in the KSL education environment need to provide classroom environment in which the ideal L2 self can be used actively.(Kyung Hee University)