對話交換體의 諸樣相과 記述模型에 關하여

구자은 한국영어영문학회 경남지부 1991 현대영미어문학 Vol.8 No.-

Language is so highly an organized system composed of many structural properties that linguistics puts its basis on the assumption that human language at all levels is rule-governed. This is true also of conversation. Many studies on conversational analysis after the latter half of 1960's have tried to discover the rules for the production of coherent discourse and to describe the conversational structures they generate. The main purpose of this paper is not just to make a comprehensive study of conversational exchanges(E), but to develop strategies for recognizing them with a view to proving that conversation is highly organized and amenable to systematic analysis using traditional linguistic concepts such as sequentiality, hierarchy, optionality, recursion, and so on. In addition, further attention is directed toward studying single linear approach and multi-layered one to formalize E-structure systematically. The results obtained from this study are summarized as follows : Using the concept of continuous classification, we can effectively classify and interpret each utterance in the light of the structural predictions, if any, set up by the preceding utterance. This method enables us to define elements of E-structure in terms of binary or cross-classifing combinations of predictability feature(± predicting / ± predicted) and place feature(±initial/±terminal), and to effectively describe the variety of exchange structures in conversation. The fellowing are all the E-structures generated to account for naturally occurring conversational data. a.[Inf(Fn)] [I R (Fn)] [I R/I R (Fn)] b.[I R/In R (Fn)] c.[Inf (Ir Rn)] [I R (Ir Rn)] [I R/I R (Ir Rn)] However, in order to take full accout of patterns of organization in conversation, and to predict the distribution of surace forms successfully, we must describe in detail even the differences between propositional informations in the same structure. Therefore, this study has contended that exchange structures be analyzed according to a multi-layered approach, which presupposes that the exchange is the unit concerned with negotiating the transmission of information. After developing 4 strategies to recognize E-structure in conversation concerning predictability, semantics, syntax, and phonology, this study has examined aspects of E-structure in 4 selected Korean dramas. As the result, conversational activities have been realised as the act of Solicit more frequently than that of Give. In short, this study has revealed that conversation commonly reckoned as chaotic and irregular is amenable to systematic description by analyzing the variety of conversational exchanges with the assistance of some notational conventions.

對話의 인접짝에 관한 硏究0

구자은 울산대학교 1988 연구논문집 Vol.19 No.1

對話分析은 一貫性있는 談話의 생성을 위한 規則을 발견하고 그러한 규칙에 의해 생성되는 각종 對話構造의 규명 기술을 그 目的으로 한다. 그런데 대화구조에는 화자의 交代를 組織化하고 한번에 한 사람이 이야기 것을 주로 意圖하는 말교대하기 체계를 기본으로 하여, 이러한 基本體系를 作動시켜 대화의 進行을 촉진시키는 가장 훌륭한 체계로 인접짝이란 連續體가 또한 存在한다. 本考에서는 우선 인접짝의 특성과 그 기능을 살피고, 다음으로 인접짝 후속부에 選好組織의 개념을 도입하여 그 구조적 특성을 검토하며, 동시에 질의(Q)-응답(A) 과 평가(A)-동의(A)/비동의(D)의 후속부에 대한 분석을 통하여 이의 體系化가능 유무를 考察하면서, 끝으로 硏究過程에서 파생된 問題點과 그 解決方案 등을 주로 살펴보려 했다. 그 主要 硏究結果를 간단히 요약하면, ⅰ) 인접짝의 規模는 삽입연속체나 과정/협의進展部 등의 내포를 통해 그 확대가 가능하며, 이 경우 話題不良에 따른 대화의 병리현상을 막기 위해 그 내용의 일관성이 유지되어야 함을 볼 수 있었고, ⅱ) 현행말차례는 선행말차례에 의해 影響을 받고 후속말차례에 영향을 끼침이 일반적이나, 역으로 그 後續部에 영향을 받을 수도 있으며, 뿐만아니라 인접짝을 포함하고 있는 全體組織에 의해서도 영향을 받을 수도 있었으며, ⅲ) 인접짝 Q-A와A-A/D의 분석을 통해 비록 複雜多糧한 樣相을 보이지만 그 後續部에 대한 體系化가 가능함을 볼 수 있었고, ⅳ) 인접짝은 통상 두 개의 말차례로 이루어져 나름의 獨自的인 連續體를 구성함이 일반적이나, 세개의 말차례로 된 연속체 등에도 變異形으로 처리될 수 있는 인접짝이 存在가능했다. 또한 對話時 그 位置에 拘碍받지 않고 출현 가능한 路部와 應急部 등의 존재로 인접짝의 또 다른 變異形을 예견할 수 있었다. One of the major aims of Conversational Analysis is to discover the rules for the production of coherent discourse and to describe the conversational structures they generate. Among these structure are included not only 'a turn-taking system' designed to organize the change of speakers and keep only one speaker at a time, but also included 'adjacency pairs' to be deeply inter-related with the turn-taking system and to crank up and get rolling the system for furthering conversational interaction. In this paper my main concerns are largely focused on the following issues: i) on the characteristics of adjacency pairs(=AP) and their fundamental functions, ⅱ) on the structural natures of 'preference organization for AP's second-parts analysis,ⅲ) on the possibility of systemization of the sophisticated second-parts by analyzing APs'Q-A' and 'A-A/D',ⅳ) on the problems prompted by this study and their solutions alike. The key results thus obtained could be summarized as follows: 1. The size of AP may be expanded due to the existence of insertion sequence or processing/conference passes, in which case the maintenance of its coherent contents is essential to shun the pathological phenomena of conversation stemming from inpertinent topic shift. 2 A current turn, in constraining the design of the next turn, can be affected by the prior turn. However, more noticeable, it can be subject to both the influence of the next turn and that of the overall organization embedding AP. 3. Though the second-parts usually show complex aspects in their representations, their systemization may be found to be quite within the bounds of possibility by the partial analysis of APs 'Q-A' and 'A-A/D'. 4. AP is usually composed of two turn to be of its own status in conversation. The are, however, found as embedded. In addition to the embedded AP variants, there may be more chances for another kind of AP variants because there exist channel-clearing passes and emergency ones which can occur without any sort of positional constraints.

觀光의 槪念理論에 대하여

구자은 경기대학 관광학회 1968 觀光學報 Vol.2 No.-

덮밥 한 그릇에 씻긴 피로

구자은 샘터사 2018 월간 샘터 Vol.585 No.-

한국 교육방송의 역사와 전망

구자은 이화여자대학교 대학원 1989 硏究論叢 Vol.17 No.-

며느리 사랑은 시어머니

구자은 샘터사 2017 월간 샘터 Vol.568 No.-

세율인하와 이월결손금 정도에 따른 기업의 세무전략

구자은,최보람 한국기업경영학회 2013 기업경영연구 Vol.20 No.2

2009 Tax reform includes a reduction of corporate tax rate and an extension of the period during which you can deduct the net operating losses. Tax reform has a direct impact on the taxable income and tax paid. However, Because taxable income is calculated by adjusting accounting profit, Executives have an incentive to tax minimization by adjusting the accounting profits. But, Firms may not even exist depending on the nature of the company’s profit that aims to minimize the tax adjustment. This study was a departure from the question whether or not managers to achieve tax minimization strategies in accordance with the tax revision. This study analyzes the effects of tax information (net operating losses (“NOL” hereafter) and reduction of corporate tax rate) on earning management. This study first shows the regression results that deduction of corporate tax rate has significant effect on earnings management while profit firms has a positive relation and all company have negative relation between these two variables, which implies that (i) the managers of profit firms have a decision for lowering nontax expenses (ii) the managers of overall firms follow the strategy to minimize tax burden. Because loss firms don’t use net profit as a measure of executives’ evaluation, the executives of profit firms compared with the executive of loss firms are more sensitive to the non-tax costs. Previous studies was no consistent conclusions. In other words, when the corporate tax rate is lowered, we could not make a definite conclusion due to the difference in the results of the empirical test. It is shown that the difference in the results of the empirical test is due to the fact that the characteristics of the individual firms. Furthermore, it is shown that NOL amount has significant effect on earnings management. Profit firms has a positive relation and all company have negative relation between these two variables, which implies that NOL amount has an important role to decide the tax strategy against the variation of regulation circumstances. It shows that Profit firms that have more NOL do earning management a lot more because of effect which reduces tax paid. But, loss firms that have bigger amount of NOL want to occur more loss. Because Possibility that gains occur will be high later although loss more occur in this year. It is also shown that the difference in the results of the empirical test is due to the fact that the characteristics of the individual firms. Finally, it is shown that in case of considering both the tax rate and NOL amount, the firms which have bigger amount of NOL make an earnings management in upper way, however, which have lower amount of NOL make an earnings management in under way. Profit firms select tax strategy that use the reduction of tax rate and all firms select tax strategy that use NOL. This result implies between tax variables, firms choose the strategy differently following their own purposes. It is important that this study has tried to analyze an earning adjustment considering both the reduction of corporate tax rate and NOL at the very frist. Previous studies don’t analyze simultaneously tax rate and NOL. It is also shown that the difference in the results of the empirical test is due to the fact that the characteristics of the individual firms. This study was present repetitive results of empirical analysis whether or not Executives adjust the accounting profits when the corporate tax rate was lower. These repetitive results give a confidence about the relation of reduction of tax rate and earning management. On the other hand, this study had a contribution about NOL studies. We were collected directly NOL data and was extended the target year of the study. Previous studies have estimated NOL instead of collection data by hand. These contributions in spite of this study have limitations. Measure of earnings adjustment measure used as the dependent variable in this study, the... 본 연구는 세무상 정보인 이월결손금(NOL)의 크기와 법인세율의 인하가 경영자의 이익조정에 미친 영향을 분석하였다. 먼저 법인세율 인하시 기업의 이익조정 행위를 관찰한 결과, 이익기업과 손실기업이 다른 의사결정을 한 결과를 보였다. 전체 기업에서는 음(-)의 이익을 조정하였으나, 이익기업에서는 양(+)의 이익조정을 하였다. 이러한 결과는 전체기업은 조세비용최소화를 위한 의사결정을 하였으나 이익기업은 비조세비용의 감소를 위한 의사결정을 한 결과이다. 둘째로 이월결손금의 크기에 따른 경영자의 이익조정 행위를 관찰한 결과, 이월결손금이 있는 이익기업의 경우에는 양(+)의 이익조정을 하여 이월결손금이 경영자의 이익조정에 중요한 영향을 미치는 변수가 될 수 있음을 확인하였다. 이월결손금의 경우에 전체기업을 대상으로 한 경우에는 음(-)의 이익조정을 하여 개별기업의 특성에 따라 다른 의사결정을 하고 있음을 알 수 있었다. 셋째로 법인세율 인하와 이월결손금을 동시에 고려할 경우, 법인세율 인하를 이용하고자 하면 음(-)의 이익조정을 할 것이고 이월결손금을 이용하고자 하면 양(+)의 이익조정을 할 것인데, 실증결과 전체기업의 경우 이월결손금에 더 큰 비중을 두어 의사결정을 하여 양(+)의 이익조정을 한데 비하여 이익기업의 경우 전체기업과 달리 법인세율 인하에 반응하여 음(-)의 이익조정을 하였다. 본 연구는 법인세율 인하에 따라 경영자가 어떻게 이익조정을 할 것인지에 대한 일관된 결론이 없는 상태에서 실증분석의 축척된 결과를 제시하고, 손실기업이 포함된 경우에 손실기업의 특성상 전체 기업과 다른 이익조정을 할 가능성이 있음을 제시하였다. 또한 이월결손금의 유무나 이월결손금의 공제여부가 아닌 이월결손금 자료를 직접 수집하여 이월결손금의 크기에 따른 경영자의 이익조정을 분석하였다는 점에서도 공헌점이 있다. 그리고 본 연구는 선행연구에서 시도하지 않았던 법인세율 인하와 이월결손금을 동시에 고려한 경영자의 이익조정을 분석하였다는 의의가 있다.

현대영어 제굴절어미의 통시적 고찰

구자은 현대영미어문학회 1999 현대영미어문학 Vol.17 No.1

This paper aims to make a diachronic study of Some inflectional endings in Modern English, and particularly through the examples found in a variety of written records. In OE, (pro)nouns and adjectives were inflected to indicate gender, number, and case. The adjectives were also inflected for comparison. Verbs were inflected for person, number, tense, and mood and sometimes for voice. Except for pronouns, these are the only kinds of form changes that are recognized as inflections in this study. With the coming of ME, all OE inflectional endings were in a great flux of levelling due partly to the Viking invasion and the Norman Conquest and their repercussions and partly to the characteristics of the Germanic accent systems and the operation of apology, thus leading to weakening and dropping off entirely, The levelled shift of these endings came up with the loss of their original functions, which in turn prompted word order to become fixed and prepositions and auxiliary verbs to be developed, thus changing English from a synthetic language to an analytic one. Of all the OE endings, the possessive ending -es has had the most unusual historical development to 's and a group possessive, and the indicative 3rd person singular ending -(e)ð/þ has withstood the survival of the fittest but has never shown its usefulness in grammar mach to our bewilderment. This paper has neglect of two focal points in its study: the origin of the dental suffixes by which weak verbs form their past tense and past participle and the confusion of present participle ending -ing and verbal-noun ending -ing. These will be more researched in the future.

대학생의 자기 감시도와 대학 이미지의 관계에 관한 연구

구자은 東亞大學校 社會科學大學 2004 사회과학논집 Vol.23 No.2

對話構造의 話行連續模型에 關한 小考

具滋銀 한국영어영문학회 경남지부 1990 현대영미어문학 Vol.7 No.-

Speech act sequential model is aimed at describing the coherent sequence of dialogue on the assumptions that (1) the utterances of conversation may be analyzed as speech act categories and (2) the succession of utterances is regulated by rule that specify the range of speech act types that may appropriately follow any given speech act. This model also uses speech acts as the structural units upon which coherent sequential relations are defined, but the functional properties of speech acts do not enter into such definition. As the result, our analysis could not provide an account for the variety of coherent replies to first pair parts that do not fit into the category of second pair parts. This paper not only concerns itself with the comprehensive analysis of sequencing rules approach and its shortcomings, but also argues for an alternative, rational model, to the conventional treatment of coherence as the product of sequencing rules that operate directly on speech act categories. My approach to the rational model is based on the fact that conversation is not an one-way phenomenon (from S to H) but an interaction process(from S to H/from H to S).