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최상문 ( Sang Moon Choi ),김확열 ( Hwak Yeol Kim ),최수현 ( Xiu Xian Cui ) 한국국제무역학회 2002 國際貿易硏究 = Journal of international trade studies Vol.8 No.1
본 논문의 목적은 WTO 가입이 중국회계환경에 미치는 영향을 통하여 회계시장과 회계제도가 WTO 가입 이후에 받게 될 충격과 이를 극복하기 위한 방안을 제시함으로써 중국회계제도 개혁의 발전방향을 연구하고 이로써 한국기업의 중국진출에 도움을 주려는 데 있다. 따라서 본 논문은 중국 WTO 가입이 회계환경에 미치는 영향과 대책을 분석하고 국제회계기준과의 비교를 통하여 중국회계제도의 발전방향을 체계적이고 이론적으로 제시한 연구이다. This paper`s purpose is to analyze the impact and to get corresponding ways for Chinese accounting system after China will join WTO. In addition, this paper foresee the development direction of Chinese accounting system, and this is a theoretical research paper. Accounting system reform has significant meaning for socialist market economy. If we don`t actively carry out this research, we can`t effectively forecast Chinese economic development and get correct means. The meaning of this paper lies in : 1. In theoretical aspect: This paper forecast the development direction and course of Chinese accounting system And observe economic development and prospect. 2. In practical aspect : Between China and South Korea, if we ignore or misunderstand accounting system of both side, we will get great loss. Even thought Chinese corporations limited is using this system, we believe all of Chinese companies put into effect. On the foundation of this research, I want to study on Chinese enterprise accounting principals and audit system, and research Chinese economic development and influence in the future, especially after joining WTO.
최상문(Choi Sang-Moon),김확열(Kim Hwak-Yeol) 부산대학교 한국민족문화연구소 2008 한국민족문화 Vol.32 No.-
This paper discusses the comparison of commercial morality between Song merchants and Jin merchants. Commercial morality covers merchants consciousness, merchants moral character, commercial policy and management system. The findings of this study can be summarized as follows. In the sprit of merchants, Song merchants may be defined as justice(義), credit(信), frugality(實). But Jin merchants may be defined as honesty(誠), credit(信). In the organizatinal management system, Song merchants had adopted Song-bang (松房), Cha-in system (差人制度). Jin merchants had Storekeeper system (掌櫃負責制), labor-sharing system (人身頂股制). This system prescribed that the hired hands could share out bonus with shareholders. In the credit system, Song merchants had a unique credit system as Si-beon system(時邊制). But Exchange Shop(票?) by Jin merchants had been brilliant in the credit system. In the accounting system, Song merchants had Sagae-Chibu booking system (四介治簿法). Jin merchants also had Long-Men-Zhang(龍門帳). Both bookkeeping system was journalized as four factors by double entry. The causes of the rise and decline of Song merchants and Jin merchants was measures taken by two merchants, including the morality and concept, engaging in trade with virtue, seizing opportunities, pursuiting privilage, credit restrain, management system and employing no outsiders.
변혁적, 거래적 리더십이 호텔직원의 임파워먼트와 조직몰입에 미치는 영향
임재문 ( Jae Moon Lim ),최상철 ( Sang Cheol Choi ) 한국호텔리조트학회(구 한국호텔리조트카지노산학학회) 2014 호텔리조트연구 Vol.13 No.2
The purpose of this study was to provide the Management and HR and Education Managers of Foodservice Industry with basic materials for efficient human resource management as well as to provide basic materials for salesmen of Foodservice Industry`s which have not been studied sufficiently, by reviewing internal marketing activities of Foodservice Industry`s to create profits which is the ultimate goal of the companies, and reviewing the influence of these activities on the core competency and job satisfaction. For the purpose of this study, empirical analysis using SPSS 18.0 was performed.
權藝卿(권예경),최상문(Sang-moon Choi) 한국국제회계학회 2006 국제회계연구 Vol.0 No.16
본 연구는 중국이 2000년 12월 개혁하여 신 회계제도를 실시한 2001년 이후에 관연 이익조정의 가능성이 감소되었는가를 절대적 재량발생액의 차이 검증에 의하여 확인한 다음 이익조정의 가능성이 감소했다면 이익의 과대계상이 줄었는가 그렇지 않으면 이익의 과소계상이 줄었는가를 확인하고자 한다. 이와 같은 이익의 과대 또는 과소 계상의 여부는 재량발생액 평균 차이의 부호에 의해 확인한다. 본 연구의 검증결과는 회계제도 개혁이후에 어느 정도 이익조정가능성은 감소되는 경향이 있고 회계제도 개혁 이전에는 재량발생액 평균의 부호가 프러스(+)이었는데 개혁 후에는 마이너스(-)로 나타났으며 그 차액도 마이너스(-)의 부호로 나타났다. 이렇게 개혁 이후에 재량발생액 평균의 부호가 마이너스(-)로 바뀐 것은 개혁이전에 비하여 회계적 이익을 과소평가하고 있다고 할 수 있을 것이다. 이상과 같은 검증을 위하여, 상하이 A증권시장에 1998년말 이전에 상장되어 있었고 2003년 말까지 존속하고 있는 438개 업체 중에서 금융 및 보험업체, 적자계속기업, 대차대조표, 손익계산서, 현금흐름표가 불완전한 업체들을 제거하고 최종 100개 업체에서 재무자료를 수집하였다. 더미변수를 추가한 수정 Jones모형을 업종별로 적용하여 절대적 비재량발생액의 평균과 비재량발생액의 평균을 추정하였고 총발생액에서 이들을 차감하여 절대적 재량발생액의 평균과 재량발생액의 평균을 구하였다. The objective of his paper is to provide evidence whether firms manage and manipulate reported earnings over the net cash-flow after the reforms of accounting institution in year 2000, using the listed firms at Shang-hai Stock Exchanges from 1998 to 2003 with available data in China. Modified Jones model which is adjusted by dummy variable is used in this paper. The evidence found in this paper is that firms reduced degree of management and manipulation of reported earnings after the reforms of accounting institution in China. We focused on the followings. First, whether absolute discretionary accruals is reduced or not after the reforms of accounting institution based on average of two period around the 2000 reforms of accounting institution in China. Second, modified Jones model which is adjusted by dummy variable has 0.135 capacity of explanations. Third, the non-discretionary accruals items such as sales, receivable and depreciation assets are working in modified Jones which is adjusted by dummy variable in China. Conclusively, we found that absolute discretionary accruals as surrogates for degree of management and manipulation of reported earnings was reduced significantly after reforms of accounting institution in China based on average at the 0.05 or 0.10 significance level in paired t-test using modified Jones model which is adjusted by dummy variable. And we identified that firms reduced some degree of management and manipulation of reported earnings after the reforms of accounting institution in China using discretionary accruals in model which is adjusted by dummy variable.
김완진,배호석,김우식,이상국,최상문,Kim, Wan-Jin,Bae, Ho Seuk,Kim, Woo Shik,Lee, Sang Kug,Choi, Sang Moon 한국군사과학기술학회 2014 한국군사과학기술학회지 Vol.17 No.5
In this paper, we have described the characteristics of the Underwater Distributed Sensor Network (UDSN) and proposed the conceptual design guideline by an effectiveness analysis. To perform the effectiveness analysis, we defined an battlefield environment, and then analyzed principal components which compose the UDSN to find out simulation parameters and system constraints. We have chosen a measure of effectiveness based on a target trajectory, which could enhance intuitive understanding about current status, and performed various simulations to reveal critical design parameters in terms of sensor node types, arrangement, cost and combination of detection information.
여인범,민승기,오승환,권경환,최상문,박상규,Yeo, In-Bum,Min, Seung-Ki,Oh, Sung-Hwan,Kwan, Kyung-Hwan,Choi, Sang-Moon,Park, Sang-Kyu 대한악안면성형재건외과학회 2006 Maxillofacial Plastic Reconstructive Surgery Vol.28 No.6
According to the development of operation technique and biologic materials, oromaxillofacial surgery department have used many kinds of metal and biologic materials in ORIF and plastic surgery. In maxillofacial fracture, ORIF with metal plate and screw have short healing period and good prognosis. But ORIF with metal materials have many complications as maxillofacial abnormal growth, screw loosening, bone malunion. And metal materials have not used in infection site. The purpose of this study is to evaluate the clinical value of 10 condylar fracture patients operated with absorbable screw at Wonkwang university. Ten patients(8 males, 2 female, mean aged 28) who had mandibular condyle process fracture treated with PLLA implants(poly-l-lactide) was recalled for follow-up clinical and radiologic examination for 10 years. Mouth opening recorvered to more than 35mm and occlusion was stable in all patients. All fractured mandibular condyles showed anatomic good reduction and long-term stability with the use of resorbable miniplates and screw. Bone healing was satisfactory in all patients, and there was no evidence of abnormal resorption of condylar process.