企業社會 會計에 관한 考察

鄭憲德 진주여자전문대학 1984 論文集 Vol.6 No.-

Corporate social accounting t o measure, report degree of achievement in social responsibility with accounting- method, based on being extension to the whole society which has relation to corporation directly or indirectly. But such a corporate social accounting, in spite of its importance, has not a thesis enough to apply in practical business even to this time. The following premises should settle before hand in order that corporate social accounting apply to practical business. 1. Theoretical bases should be established even more 2. A view of corporation should be established admitting and accepting corporate social responsibility 3. Practical accounting business should be developed in order to settle technical problems in measure, report of social in formation. To settle the above mentioned problems, continuous concern and study should be kept up by accounting- shoulars, men of business as well as related men through whole society. Corporate social accounting is not completed by efforts of a few peculiar experts, because it analyzes all complicated relation to the economic system, as it's called corporation, and related men of society. In our country, the study of corporate social accounting is deficient up to the present, but its necessity goes on increasing accounting to the growth of corporation and the enlargement of economic scale. More positive, systematic study is demanded to fulfill a requirement of the times like above.

消費者 保護運動에 관한 主婦들의 關心度에 대한 調査硏究 : 晋州市를 中心으로

鄭憲德 진주여자전문대학 1980 論文集 Vol.2 No.-

會計情報 시스템에 관한 序說的 硏究

鄭憲德 진주여자전문대학 1989 論文集 Vol.11 No.-

우리나라 지방은행의 경쟁전략에 관한 연구

정헌덕,정상수 진주여자전문대학 1997 論文集 Vol.20 No.-

In this study current situation of profitability of regional banks in Korea was analysed in relation with realities of banking business so that various strategies can be established towards significant augmentation of profitabilities of the industry. While entering the middle of 1990, the Korean banking environment has been faced with a great turning point since such policies sa relaxation of restriction to affairs of financial organizations and liberalization of interest rate were carried out with the financial market open of the government. In addition both remarkable developnent of information & communication technology and its introduction into the financial affairs have resulted in innovation in the distribution structure of band service. It has been recently required for the Korean banks, therefore, to introduce a new branch strategy along with the change in their understanding of branch store such as appearance of new business instruments including electronic financing service. When considering that there is a limit to their service differentiation due to the characteristics of the financial business and that the market economy principle is not completely applied to the Korean financial industry particularly, it seems that the management strategy of banks are forced to be considerably performed centering around their strategy of regional banks for improvement of their competitive power.

국제회계에 관한 일반적 고찰

정헌덕 진주여자전문대학 1997 論文集 Vol.20 No.-

According to the increase of international capital flow, new problems which can not be found at domestic financial reprots with the expansion of report functions will be produced, in case of a certain country's accounting information for enterprise s activities to be pronounced to various countries. To solve the problems concerned with information markers and users, through the improvement of this situation, the international unification campaign for accounting criteria rapidly have been spreaded out after the year 1960, Thus, with the help of 6 countries including United Kingdom, United States and Candada, arrangement committee of International Accounting Standand Committee(IASC) was held at the year 1973 and the criteria of it was pronounced and started at 1975. The formation of international accounting standard had been progressed to the direction of integrating various accounting standards and laws through the mutual adjustment and enough consideration with each countries' accounting criteria, laws and piractical practices. However, the problems with IASC confornted are: firstly. the problem concedned with approval and obervance to the international accounting standards, secondly. the tasks to be solved with each country are respectively different, finally, world-wide nationalism in enterprises is rapidly expanded. Therefore to be made better use of the above standards as international accounting standard, full cooperation and efforts between each counteries should be requested at these days.

先物換去來의 會計處理에 관한 小考

鄭憲德,劉永中 진주여자전문대학 1989 論文集 Vol.11 No.-

公示 財務情報의 信賴性 檢證에 관한 考察

鄭憲德,李鎔煥,劉永中 진주여자전문대학 1989 論文集 Vol.11 No.-

韓國中小企業의 敎育訓練에 관한 硏究 : 中小企業振興公團의 硏修事業을 中心으로 Focusing on Training Business of Small & Medium Industry Promotion Corporation

박순조,정헌덕 진주여자전문대학 1993 論文集 Vol.16 No.-

Manufactures in Korea, led by textile, electric appliances & auto makers have made significant roles, for past 30 years, when Korea emerged as one of major trading partners. From the end of 80s, however, Korea has been facing tough environment. That is, intenally there are lack of adjustment, low productivity, insufficient talented-personnels & capital, deficient factory-sites & indirect capital of society as well as domestic market opening, and externally, there emerges new protectionism, as well as enforcement of economic-block & challenge by developing country. At the same time for the small businesses it became necessary to enforce comprehensive management-power through refilling such soft material of management as technology, information & talented personnels. Especially it became most significant that for the small firms in Korea which support major industrial firms, prepare themselves with technology, information & talented personnels so that they can develop & improve personal ability and enforce comprehensive power of management. Thus the government, recognizing the training project as major means to execute small business policy, has established and supported training policy for small business. The training institution, established & operated under the policy, is the training center of small business at industrial complex of small business. The training center of small business has been established and being operated based on principle law for small business & improvement-law of small business, and it is the only speciallized institution for small business training. Currently, however, such associations as Koera Standard Association, Koera Efficiency Association & Korea Productivity Headquarter are training personnels for small businesses. Also such organizations as Korea Chamber of Commerce & its local offices, Nationwide United Businessmen's Association, Central Office of Small Business Cooperative Association, Korea Management Association, and such financial agencies as Credit Guarantee Fund, etc are training according to needs of individual firms & organizations. In order to function normally for training of small business by various agencies, there needs renovation & rearrangement of the system through such educational training to develop ability of top management & managers, concentrating on practical training, as internal educational training in group, training around job place, fostering talented personnels intensively and acquiring quality faculty-members. Especially there needs to introduce such new technology as ORT(on the research training), VTR & CAI(computer assisted instruction) training. Furthermore there should be established technological job training center, institute of technology to foster technological man-power & to support training so that small businesses can prepare themselves for technology, intellengence & information concentrated society. And in order to achieve long range goal of fostering talented personnels, training systems should be transformed into, medium-long ranged one, out of competitive short ranged training. Also for related training under industry-school cooperation system, there should be developed common program with colleges and long ranged training for senior managers of small businesses.

조선시대 성곽 장대의 건축특성에 관한 연구

김기현,정헌덕 국립문화재연구원 2015 헤리티지:역사와 과학 Vol.48 No.2

본 연구는 조선시대 성곽 축성의 기술적 변화 가운데 하나인 장대를 중심으로, 장대의 건축적 특성을 시론적으로 고찰한 연구이 다. 장대는 장수의 지휘시설 및 장졸들의 훈련시설로 성내에 마련된 건물이다. 장대가 최초로 건립된 시기는 불분명하지만 18세기를 전후로 하여 그 수가 급격히 증가하였다. 이는 왜란과 호란을 거치며, 장대의 실효성에 대한 인식이 대대적인 축성사업에 적용되면서 나타난 결과이다. 장대는 조망의 기능이 최우선시 되었기 때문에 높은 지형에 개방적인 형태로 설치되었다. 또한 강변 경사지에 위치한 읍성 누각 의 높고 개방적인 형태는 내부에서의 유관遊觀과 더불어 장대의 기능을 병행할 수 있었다. 또한 장대는 병사들의 교련과 사열이 이루 어지는 장소였기 때문에 병사들을 소집하기 위한 넓은 대臺가 전면에 구성된다. 이러한 특징은 조선시대 장대의 공간구성에서 정형화 된 형식으로 나타나며, 지형적인 제약으로 인해 넓은 공간이 확보될 수 없는 곳은 대의 형태만을 갖추었다. 한편, 장대에는 지휘관이 위치하는 장소로서의 위계성이 다양한 건축적 특성으로 나타난다. 높이차를 통해 지휘관의 공간에 위계 성이 부여되고, 건물의 격을 높이고자 여러 장식적인 요소들이 가미되었다. 장대 건물의 평면은 크게 장방형과 정방형으로 구분되는 데, 장방형 평면은 건물의 규모에 따라 5×4칸과 3×2칸이 일반적이다. 이 중 5×4칸의 건물은 넓은 공간을 활용할 수 있는 평지성이 나 읍성에서 나타나며, 비교적 소규모인 3×2칸은 주로 산성에서 나타난다. 정방형 평면의 건물은 모두 3×3칸의 형태를 가지며, 어 칸 길이는 협칸의 약 두 배가 되어, 내부 중앙칸이 넓게 마련된다. 이는 내부 중앙칸이 상층의 바닥 면적이 되기 때문에 상층의 내부 공 간을 확보하기 위한 의도로 파악된다. 장대의 일부는 내부에 층을 두어 상부공간을 구성한다. 하층이 개방되고 상하층에 처마를 달아낸 중층누각형식은 장대에서 나타 나는 중요한 건축특징 중 하나이다. 이러한 건물들은 하층의 내진주가 그대로 연장되어 상층의 변주가 되는 온칸물림방식을 보여주 며, 내진주에 멍에창방을 끼우고, 귀틀을 결구하여 상층마루를 구성하였다. 또한 읍성에 위치한 누각은 상부에만 지붕이 구성되어 중 층이라고 할 수는 없지만, 높은 누하주를 세우고 상부에 청방을 결구하여 상층마루를 구성하였다. This paper is a preliminary study of architectural characteristics of Jangdae (general's podium), which shows one of the technical changes in fortification of Joseon Dynasty. As a facility for commands of generals and training for officers and men, it was located inside a fortress. Although it is not certain when the first Jangdae was built, the number of them dramatically increased around 18th century. Since the top priority function of the Jangdae was the prospect, it was installed at the hilly spot with open architecture. In addition, the open structure of Eupseong fortress towers on the riverside banks could simultaneously offer the functions as viewing around and Jangdae. Since Jangdae was also a place for military drills and reviews of soldiers, a wide podium was positioned at the front to muster the soldiers. This feature was standardized in the space organization of Jangdae in Joseon, and a mere podium was installed unless the topographic restrictions allows enough space. On the other hand, as a place for a commander, the hierarchy of the Jangdae was revealed through a variety of architectural characteristics. The hierarchy was assigned to the commander's space through the altitude difference, and diverse ornaments were added to show a sense of class. The floor plan of the Jangdae building can be largely categorized into rectangle and square, and the typical sizes of the former are 5×4 Kans (traditional measuring unit between two columns) and 3×2 Kans. Out of these two types, buildings of 5×4 Kans were found in flat land and eupseong fortresses with large space, and the relatively smaller ones of 3×2 Kans in mountain fortresses. All buildings of square floor plan had 3×3 Kans style, and the center Kan was twice wider than the side Kan to make the central space wide. It seems that the purpose was to secure the interior space of the upper story because the center Kan accounts for the floor area of the upper story. Some Jangdae's had internal story to form overhead space. The multi-roofed tower style with eaves attached to the upper and lower story is found exclusively in Jangdae. The buildings shows the Onkanmulim style which extends Naejinju (inner column) of the lower story to be the Byeonju (outer column) of the upper story, and the log-framed floor in the upper floor was structured by inserting the Changbang (connecting beam) between the Naejinju's and joining the log frames. In addition, the towers in eupseong fortresses had log-framed floor in the upper floor by setting up the high Nuhaju (column underneath a roof) and joining Cheongbang to the upper part of the column while it cannot be regarded as multi-roofed because only the upper part has a roof.