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한국회계학 교과과정 발전을 위한 연구 : 상품매매업 회계기록체계의 재고찰
최영찬 한국회계정보학회 2016 한국회계정보학회 학술대회발표집 Vol.2016 No.1
본 연구는 21세기 IFRS시대의 사회적 요구에 부합하는 회계전문인력 양성을 위해 한국 회계학교육 변화를 견인할 한국의 회계학과 교과과정의 교육학적 이론발전에 기여하고자 한다. 한국은 2011년에 국제회계기준을 채택함에 따라 기업이 필요로하는 회계전문인력 양성을 위한 회계학교육이 변화해야 한다는 주장과 연구가 늘어나고 있다. 한국의 회계학교육의 변화를 위해 최영찬과 다수(2015)에서 “미국의 회계학교육 변화는 오랜 시간을 두고 시대적 요구에 부응하도록 진화해오고 있으며 그 변화는 오랜 시간을 두고 노력한 연구결과를 통해 정립된 이론적토대(Theoretical Framework)에 바탕을 두고 변화해왔음을 볼 수 있다”고 지적하고 그 이론적토대는 다섯 가지의 속성으로 구성되어있음을 소개한 바 있다. 본 연구는 한국의 회계학교육 발전을 위해 앞에서 언급한 그 다섯 가지 속성 중에서 첫 번째 속성인 범위(Scope)의 관점에서 한국의 회계학과 교과과정의 변화나 수정의 필요성을 현재 대학들이 사용하고 있는 이론교과서에서 발견하고 그 수정방안을 제시하려 했다. 본 연구는 현재 사용되고 있는 일부 이론교과서 교과과정에서 IFRS와 GAAP의 이론과 상이하게 구성된 한국의 상품매매업회계에 대해서 상품매매업회계를 위한 계층적 분포(Hierarchical Order)의 소개를 통해 세 가지 과정별로 설명을 시도했다. 이 계층별분포 분석은 어느 교과서에서도 시도되지 않은 상품매매업회계에 대한 새로운 교수기법(Pedagogical Technique)의 하나로서 회계학에 입문하는 초급반 학생들의 이해력 제고에 크게 기여할 것으로 기대한다. 본 연구는 첫째, GAAP과 IFRS와 다르게 설명하거나 일부 이론적 오류를 구체적으로 분석하여 상품매매업회계의 정통모델을 제시하고 둘째, 잘못 사용되고 있는 상품매매업회계에 대한 용어의 분석을 통해 상품매매업회계의 정의를 재정립하고 셋째, 상품매매업의 중요 주제별 견본거래를 제시한 정통모델을 통한 구제적인 실무적 예시를 통해 학생들의 이해를 증진시킴으로써 21세기 국제회계시대에 부응하는 회계전문인력을 양성할 수 있는 한국의 회계학과 교과과정 발전에 기여할 것으로 기대한다. This paper tries to shed lights on the pedagogical theory development for the Korean accouting curricurum to help produce the competent accounting professionals to facilitate the need of the 21st centrury IFRS era. Since Korea adopted the IFRS in 2011, there have been many calls and argument for the change of Korea’ accounting education system to produce the competent accounting professionals. For Korea’s Accounring Education change effort, Y. Choi et al.(2015) introduced the USA’s accounting education reform efforts which have been evolved for decades in response to the need of the society and its change has been made based on a theoretical framework derived from the result of several decades’ reseach. The theoretical framework has five characteristics. This paper attemts to provide some suggestions to correct some descrepancy of accounting theories used in the theory textbooks used in Korea to lead to the curriculum change which is the first characteristic, the scope of the theoretical Framework. This paper provided a pedagogical framework with three different hierarchical orders to explain a theoretical discrepancy of merchandising busines from IFRS and GAAP. This hierarchical order approach for accounting for merchandising business is the first pedagogical technique so that it is expected to help new accounting students better understand the accounting theory. This paper, first, specifically analyzed the theoretical discrepancy departed from GAAP and IFRS and even one significant theoretical error about accounting for merchandising business then provided the correct accounting model for accounting for merchandising business. Secondly, this paper suggested some accounting terminologies for an awkward expression of merchandising business used in Korea for a better accounting definition. Finally, this paper provided an in-depth demonstration of accounting transactions of merchandising business to help beginning accounting students better understand the theory of accounting for merchandising business. This paper expects to contribute to a better accounting curriculum development in Korea’s accounting education to facilitate the need for the IFRS era.
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최영찬,김재호,이재구,홍재창,김용구,이시훈 한국화학공학회 2007 화학공학의이론과응용 Vol.10 No.1
Gasification technology is considered as the distinguished coal utilization application due to energye fficiency and international environment regulations. It involves the conversion of the carbon of various solid materials to clean synthesis gas which is a mixture of hydrogen (H2) and carbon monoxide (CO). To analyze the application possibility of industrial furnaces with synthesis gas, a dry ash fixed gasifier was designed and manufactured and gasification of anthracites experiments were performed. The experimental anthracites were China, Vietnam, Jangsung, and Kyungdong. Topredict the gasification results, coal properties were analyzed and the reactivity of each coal was measured with thermogravity analyzer (TGA, Cahn TG-2171). Synthesis gas concentrations of China coal experiments in fixed gasifier were between 30 and 40 and calorific values were over 1,200kcal/Nm3. Though ash content of domestic anthracites (Jangsung and Kyungdong) were higher than that of China coal and calorific value of those were less than that of China coal, the gasification application to domestic anthracites might be possible with utilization of operation know-how acquired in this experiments and improvements of the fixed gasifier.
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최영찬,이성낙,박윤기 대한피부과학회 1977 大韓皮膚科學會誌 Vol.15 No.4
Scleroderma is an incidious and chronic disease of unknown cause. The clinical picute of scleroderma is characterized by the apperance of circumscribed of diffuse, hard, smooth, ivory colored areas that are immobile upon upon the underlying tissues. It may be classified to as a localized form (morphea) and a systemic scleroderma or progressive systemic sclerosis (PSS) which is characterized by diffuse involvment of the connective tissue of the skin and certain intemal organs. The authors observed 3 cases of PSS and 6 cases of morphea. They have complained of marked sclerosis or thickening of skin or slowly developing dyspneadue to interstitial pulmonary fibrosis which were confirmed by chest X-ray. Recently, penicillamine-D has been advocated as a beneficial agent in scleroderma by Asboe-Hansen. Therefore, penicillamine-D was administered to the above patients. Two of PSS were markedly improved with normal skin softness. Two of morphea were also moderately improved. Other patients remained stationary or no effect.
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Syringocystadenoma Papilliferum Giganteum 의 1 예
최영찬,김영근,이성낙 대한피부과학회 1977 大韓皮膚科學會誌 Vol.15 No.4
Syringocystadenoma papilliferum is s rare tumor of disputed origin that was first reorted by peterson in 1892. The clinical features of syringocystadenoma papilliferum are not constant. It may be present at birth or develop later in life. Its appearance varies from an irregular, flat, grey or reddish area to a grey or dark brown. raised and cauliflower-like surface. Sometimes it is moist, flesh or pedunculated and occasionally a verrucous plaque, or cyst may be seen. The typical lesion occurs most frequently on the scalp, and is a hairless smooth plaque until puberty, when a nodular verrucous transformation occurs. A 39 years old male patient had egg sized (3*5cm) and yellowish red colored verrucous tumor mass on his epigastric area, which had grown up slowly for 7 years. The diagnosis of syringocysyadenoma papilliferum was confirmed by histological examination. We report a case of syringocystadenoma papilliferum in unusually large size on the epigastric area.
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