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A Study on Color Trend of Domestic Office Furniture Based on the Theory of Color Harmony
강명선,백은 한국가구학회 2011 한국가구학회지 Vol.22 No.3
This is a study on the status of color scheme of domestic office furniture. In order to pursue the planned and effective usage of color on office furniture, we investigate and analyze the status of used color based on products from four domestic office furniture companies. Once we review the definition and characteristics of office furniture, we theoretically investigate the importance of correct color planning and psychological effect based on the psychological theory as research methods. In addition, objective condition of color analysis is presented by clearly stating the color measurement which is used in this study and the NCS as analysis standards, and status of the usage of color is investigated and analyzed based on representative products from four domestic office furniture companies. Results showed that only five products which are 26.3% out of 19 products from four companies achieved a good balance based on both color harmony theories. We hope that studies to recognize the importance of usage of correct color on the office furniture, to improve the office environment and to increase the efficiency of work will be conducted continuously.
姜明善 배화여자대학 1988 培花論叢 Vol.7 No.-
In this paper I investigate the analysis methods of the consolidated financial statements with external analyst's viewpoint. Consolidated financial statements are prepared to report the position and activities of a group of companies operated under a common control. They are intended to reflect the facts with respect to an economic rather than legal unit. The first chapter raises the problems of the approach method and coverage of the study. The second chapter states theoretical background for the consolidated acounting analysis(the study on necessity, purposes, data and methods to analyse, and the environments of consolidation) .The third chapter presents the analysis methods of consolidated financial statements by ratio method laying stress on the profitability, liquidity, and stability. It is increased the effect of analysis through comparative method and case study. Especially, to increase the usefulness of consolidated financial statements, it may be desirable to include the statement of changes in financial position in the financial statements. For further consecutive progress of the consolidated financial statements analysis, it is necessary that positive study on the analysis methods should be continued.
姜明善 배화여자대학 1986 培花論叢 Vol.5 No.-
This paper deals with the improvement of consolidated financial statements system through analyzing the current circumstances for the system and revealing shortcomings hindering its early settlement. Although the requirement for preparing consolidated financial statements has been adopted in the accounting principles for a long time, it has not yet taken root as an accounting system. Consolidated statements are prepared for the purpose of reporting the position and activities of a group of companies operated under a common control. They are intended to reflect the facts with respect to an economic rather than legal unit. The first chapter raises the problems to be discussed as well as the purposed, approach methods and coverage of the study. The second chapter deals with theoretical background for the consolidated accounting, that is,the study on necessity and limitation of the theoretical foundation of consolidated accounting, and review on range of consolidation as well as several countries accounting principles in determining coverage of consolidation. The third chapter reviews the emergence of consolidated accounting and its current developments in foreign countries. In the fourth chapter, current state in preparing the consolidated financial statements is analytically studied for the purpose of clarifying the actual conditions and circumstances of consolidated accounting. The fifth chapter gives the improvement directions for the consolidated financial statements. (1) To the increase the usefulness of consolidated financial statements, it may be desireable to include the statement of changes in financial position in the financial statements. (2) To the increase the truthfulness of the consolidated financial statements, we should introduce the auditing system. (3) If we expect to increase the usefulness of consolidated financial statements, we should adopt the consolidated tax return. For further consecutive progress of the consolidated accounting system, it is necessary that positive study on the system should be continued with growing interest of related parties in the circumstances that accountants' attitude to accept the system indispensably should be established.
姜明善 東國大學校 學徒護國團 農林大學大隊 1957 東國農林 Vol.4 No.-
모두에도 기술한 바와같이 수해방비림은 일어버린 존재였다. 우리는 이미 이에대한 역사적 견지에서 볼진대 수해방비림은 수해를 방지하는데 독특한 위력을 가진대대하여 타지에서는 도저히 이와같은 작용이 없음을 알게되었다. 그리하여 수해방비림의 조성 보호 육성을 하지 않으면 멸망할 과제를 초래하게 될 것이다. 이 문제의 실천에 있어서는 일반의 인식을 깊게하여 관심을 높이는 이외에는 방법이 없을 것이다. 이것이 본론을 추진시키는대 힘이 될 것이다.