J.Donne의 詩에 나타난 사랑의 의미

박상임 창원대학교 1985 영어영문학 Vol.1 No.1

회계정보 유용성 관점에서의 국가회계?지방자치단체회계?기업회계의 비교분석

박상임,허웅 한국생산성학회 2007 생산성연구 Vol.21 No.3

In Korea, local governments introduced double-entry bookkeeping, accrual basis accounting system in 2007, and the government is scheduled to introduce it from 2009. In this study, useful accounting information were compared and researched to compare the government and local government accounting with business accounting, and desirable way to raise usefulness of the government and local government accounting information were proposed by grasping characteristics of the government and local government accounting. Based on these, desirable way to raise usefulness of the government and local government accounting information are as follows: First, in order to secure connection between budget and accounting, amendment of related law should be promoted. Second, CFO system should be introduced, and systematic education on public official should be carried out. Third, development of appropriate computerized accounting system should be done beforehand. Fourth, practical guide should be made and provided, and Q&A center should be set up and operated.

지방자치단체회계기준의 제정과 정착방안에 관한 연구

박상임 한국지역경제학회 2006 韓國地域經濟硏究 Vol.7 No.-

환경회계에 관한 연구

박상임 수원대학교 1997 企業經營硏究 Vol.6 No.-

환경문제는 세계적인 문제로 발전하였고 국제적인 환경협약이 체결되어 환경보호를 위한 각종 규제가 강화되고 있다. 사회회계의 한 분야라고 할 수 있는 환경회계는 기업이 지구환경의 보호를 위해 어떻게 그리고 얼마나 공헌했는지를 나타내는 회계적인 사고와 시스템을 말한다. 환경회계 중에서도 환경감사는 기업활동으로 인해 영향을 미치는 대기, 수질, 토양, 생태환경 등의 환경사이에 발생하는 상호작용에 대하여 체계적으로 조사하고, 특정 사업활동이 각종 환경관련 법규를 준수하고 있는지 여부를 확인하는 것을 말한다. 즉 환경감사는 법규의 준수 여부를 확인하는 것뿐만 아니라 환경에 미치는 영향을 고려하여 사업활동을 하도록 유도하고 종합적인 환경관련 대책을 수립하는데 도움이 되는 정보를 제공하여야 한다. 본고에서는 환경감사와 회계감사의 공통점과 차이점을 분석하고, 환경관리시스템으로서의 환경감사를 연구하였다. 기업활동이 환경에 미치는 영향을 파악하여 경영 의사결정에 반영하기 위해서는 혼경 관련 비용을 화폐단위로 측정하여 이를 전달할 수 있는 보고체계를 갖추어야 한다. 본 연구에서는 환경회계의 정립을 위한 기초로서 첫째, 환경회계의 개념적인 체계를 모색하고 둘째, 환경감사의 모델을 제시하였으며 셋째, GM사와 토요타사의 환경감사 사례를 살펴봄으로써 환경감사를 포함한 환경회계의 역할과 과제를 제시하였다.

기관내 삽관 환자를 위한 컴퓨터 활용 의사소통 도구의 적용 효과

박상임,윤호연,천혜경,이지현,안선미,안효찬,강선자,최종희 병원간호사회 2007 임상간호연구 Vol.13 No.1

Purpose: In this study we evaluated the efficacy of communication using computer utility for intubated patients. Method: The patients was divided into two groups. For the control group, the traditional communication method was applied, and for the experimental group, both traditional and computer-based methods were applied. The patients of each group were asked of the satisfaction and efficacy of the communication methods. Development of computer-based communication methods was based on the results of survey on both intubated patients and ICU nurses. Results: There was significant difference in satisfaction between control and experimental groups (p=.002). The ease of expression for the uncomfortableness and physiologic demands showed no significant differences. (p=.848) Satisfaction for the ease of anxiety expression were 3.20 for control group and 5.13 for experimental group averagely, and the p-value was 0.000. There was no answers 'very difficult' for both groups, about the communicability. And the answers 'ordinarily difficult' comprised 22.6% of the patients, 'not difficult' was answered in 60.2%, 'very easy' was 16.5%. Conclusion: We concluded that the nursing intervention using computer-based communication methods (SNUBH-CACI) for the intubated patients could improve the efficacy in communication and patient satisfaction.

예비 유아교사가 실습과정에서 느끼는 불안 및 갈등 요인에 관한 연구

박상임 서원대학교 사범대학 부설 교육연구소 2004 교육발전 Vol.23 No.3

Lecithin이 흡착된 나노 자성입자의 특성과 그 자성유체의 생체 친화성

박상임(Sang-Im Park),김종오(Chong-Oh Kim),김종희(Jong-Hee Kim),김성민(Seong-Min Kim),김근호(Keun-Ho Kim) 한국자기학회 2006 한국자기학회지 Vol.16 No.6

Magnetic nanoparticles were prepared by thermal decomposition and adsorbed with lecithin by applying ultrasonic. The size and saturation magnetization of magnetic nanoparticles were observed with different lecithin concentration, and the maximum tolerated dose (MTD) and toxicity of magnetic fluid was investigated through a biological test. The thickness of lecithin-adsorption layer increased non-linearly with increasing amounts of added lecithin, and the desirable adsorption amount was observed in the lecithin concentration of 20 %(w/v). The dispersibility and magnetic properties of lecithin-adsorbed magnetic nanoparticles were most excellent when the ultrasonic exposure time was 1.5 h. Also, the maximum tolerated concentration with best cell viability was 32 ㎍/㎖ in vitro test, and lecithin-adsorbed magnetic fluids improved the biocompatibility by 1.2 times compared with bare magnetite fluids in vivo.

국제회계기준의 특징과 도입 현황에 관한 고찰

박상임(Sang Im Park) 글로벌경영학회 2009 글로벌경영학회지 Vol.6 No.3

As capital markets go global, the need of a single set of global accounting standards came up, and IASB published IFRS, the internationally unified accounting standards. As of 2009, 110 countries have adopted the IFRS, or considered to adopt it, and in 2011, the IFRS will be adopted into 150 countries, including Korea. The major differences between IFRS and K-GAAP are the those in the main financial statements and also those in the method of assessing assets and debts. K-GAAP uses an individual financial statements as its principal financial statement, while IFRS uses the consolidated financial statements as the basic financial statement. In the method of assessing assets and debts, K-GAAP assesses them on acquisition cost, after having excluded such items as the stocks of a registered company, whose stocks are easy to assess objectively, whereas, in principle, the IFRS assesses them in a fair value. And, K-GAAP uses the rule-based decision-making system based on the provisions showing the detailed and specific accounting process methods, but the IFRS makes a decision according to the principle-based method by presenting the basic rules of accounting process. The Canadian government preparation status of the IFRS adoption, about the same time to Korea, and the results of the questionnaires made recently in connection with such preparations give us a big implication, compared to the preparation status of Korea s adoption of the IFRS. According to the results of the questionnaire, the Canadian government has completed the phase 1 of the adoption preparation, in which 76% of all the registered companies and 53% of non-registered companies have analyzed the influence of the IFRS adoption, and the government estimates that 58% of the registered companies and 29% of the non-registered companies can make a pre-announcement in their 2009 financial statements. And 82% of the registered companies and 63% of the non-registered companies replied that they had educated the company employees about the IFRS. The Korean supervisory organizations need to compare and analyze the adoption status of the countries in the world and that of the adoption preparation in Korea, and strengthen the education, PR and supporting activities for the IFRS introduction, continuously to support the adoption and settlement of IFRS into Korea. Also, they need to monitor how the supervisory organizations in the USA and Japan have made a progress on the milestone at settling the IFRS in their countries, following the IFRS road map, and apply them in the process of settling the IFRS in Korea. It is also required that for the success of the principle-based K-IFRS, the needs of the IFRS application should be clearly understood and enough education be given to accountants for raising their capability of making a decision based on the basic concept of the accounting, and that the management should show the positive attitude and give a company-wide full support for the IFRS.

우리나라의 政府會計制度관한 硏究

朴商任 한국생산성학회 1997 생산성연구 Vol.11 No.2

企業會計基準의 改善方案에 관한 硏究

朴商任 수원대학교 기업경영연구소 1995 企業經營硏究 Vol.4 No.-