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      • 內部金融에 관한 考察 : 會計學的 實態分析을 中心으로 Emphasized on Analysis of Accounting State

        安昌洙 충남대학교 경영대학원 1978 經營學論文集 Vol.5 No.-

        This thesis is summarized as follows: Chapter I. Interoduction 1. Purpose of Study The purpose of this study is to improve the financial structure of enterprise for business manager (1) without necessity of capital cost, (2) enabling him to use the capital as long-term funds and (3) through recognition of merits interniuam financing free of intervention by funds supplier as well as awakening its importance 2. Method and Scope of Study A theortical study of internal financing based on records and a theory emphasized on analysis of industrial situation of korea for 1976 according to the statistical data were made. The scope of this study involves brief explanation of the contents examined in each chapter. Chapter Ⅱ. Theoretical Review on Internal Financing 1. Significance and Importance of Internal Financing 1) Significance and Importance of Internal Financing I investigated the significance of internal financing and presented the theoretical grounds whether the depreciation cost could be referred to as internal financing, that is, self-financing, and explained it through the statement of internal financing. 2) The importance of internal financing The internal financing having many merits as I described in the puprose of study makes the financial structure of enterprise placed in the developing step like this country healthy. In addition, its importance was studied from the viewpoint of strengthening the international competition in future. 2. Accounting Investigation on the Internal Financing I diagrammatized the fact consisting of internal financing and added brief explanation by each account. 3. The dividend policy and its limitation for internal financing The limitation in capital raising method through internal financing which has many merits was examined in short. (A further examination was made by investigating the interfering factos afterwards) Chapter Ⅲ. Analysis of Internal Financing Situation of Korean Industries 1. Premise and Method of Situation Analysis The data used for this study was originated from the data in the Analysis of Enterprise Management published by Bank of Korea in 1977, and I compared them by drawing chart by myself. Then a total of 1970 enterprises of Korea were divided into ll categories to explain the data. 2. Analysis of Situation The analysis of situation was largely divided as follows: 1) A statement of source of funds was made to investigate the rate of funds raising composition and comparison with industrial and period was followed. Then it was classified into exporting industry, domestic demand industry, heavy chemical industry, light industry, foreign fund enterprise and home fund industry for the comparison. 2) The disposal state of earned surplus statement was investigated through drawing table of undisposed earned surplus by industries as well as years followed by analysis of company retain earning rate by and between industries and by years. 3) A statement of internal financing rate by industries in order to compare rate of composing factor of internal financing, investigating the importance of each composing factor by industries. 4) A statement of profit disposal by nation was drawn to investigate profit disposal through comparison with Korean situation and foreign countries. 5) A statement of depreciation rate by nations was made to compare with foreign countries. Chapter Ⅳ. The obstructive factor of Internal Financing from the Viewpoint of Accunting and Measurement of Its Magnification We can find that we fell behind the advanced nations through comparison by industries and by nations, and it is urgent for us to secure funds and rationalize the financial structure than any other countries. Accordingly, I tried to search out the obstructive factors of internal financing and to seek its improving measurement and magnification method. The obstructive factors largely involves the followngs: 1. The scope of depreciation is small. 2. Contradiction in the asset revaluation tax and system. 3. The tax privilege on the debts. The magnification measurement is as follows: 1. Improvement of depreciation system. 2. Improvement of asset revaluation system. 3. Request for the lowering of bank interest rate. 4. Improving measures on taxation system. Chapter V concluded this thesis.

      • KCI등재

        <운영전>에 나타난 규범과 일탈의 변증법

        안창수 한민족어문학회 2011 韓民族語文學 Vol.0 No.59

        This paper is written to resolve the problem why "Un Yong" and her lover "Kim Jin Sa" were sad at the fall of "An Pyong Tae Kun" even though "An Pyong" was the assailant who suppressed their love. First reason, founded, is that "Un Yong" and "An Pyong" had the temperamental homogeneity because both of them had a will to depart from the norms of society and tried to realize the free will. The other is that "Un Yong" and "An Pyong" understanded each other well through the process of revolt against the social norms and got to know that themselves had been in having the same worries and problems on the same condition of life. When the result of analysis connected with the plot of <Un Yong Jeon>, one truth that "Un Yong" is the character who showed on behalf of An Pyong's life is revealed. Therefore <Un Yong Jeon> is the novel trying to talk about the life of "An Pyong" through the love story of "Un Yong". 이 글은 <운영전>이 왜 운영과 김진사가 자신들의 사랑을 억압했던 안평대군의 몰락을 슬퍼하는 것으로 끝나고 있는가 하는 의문을 해결하기 위한 시도에서 집필되었다. 찾아낸 결과는 운영과 안평대군이 일탈적 성향을 갖고 자신의 자유의지를 실현하려 했다는 점에서 기질적으로 동질성을 갖고 있었다는 것이다. 그리고 이들은 억압과 이에 대한 저항의 관계를 거치면서 서로를 깊이 이해하게 되었고, 마침내 동일한 삶의 조건에서 동일한 문제와 고민을 갖고 있는 동반자적 관계에 있다는 것을 알게 되었다는 것이었다. 그리고 분석의 결과를 <운영전>의 액자소설의 구성방식과 연결시켜 본 결과, 운영은 안평대군의 삶과 인간 됨됨이를 보여주는 우의적인 인물이었다는 것을 찾아낼 수 있었다. 이런 점에서 <운영전>은 운영의 사랑 이야기를 표면으로 내세워 일탈적 성향을 갖고 있던 안평대군이 사회의 규범적 질서와 이념을 넘어서 자신의 자유의지를 실현하기 위해 행동하다가 마침내 파멸하고 말았던 삶의 과정을 우의적으로 드러내려 한 작품이었다고 할 수 있다.

      • KCI등재
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      • KCI등재
      • KCI등재후보

        <서동요>로 살펴 본 고전문학 교육의 현황

        안창수 부산대학교 과학교육연구소 2012 교사교육연구 Vol.51 No.3

        This paper was written to search how teach <Seo Dong Yo> at the educational practice through some textbooks. When this writer made a decision, through analysis of the background tale and the compiler’s intention of 『Sam Kuk Yu Sa』, <Seo Dong Yo> is the work which show the miraculous ability of “Seo Dong” and the mysterious power of <Seo Dong Yo>. In a few of textbooks, <Seo Dong Yo> is evaluated by the criteria for ethical judgment. However, this is the erroneous evaluation, because of the lack of understanding the meaning of the work and the intention of compiler. To resolve the matter, it is the best effective means that have to find the meaning of the work in the social-historical background. This let the work to escape from the ethical argument, and protect to be covered with mysticism. Depending on a few of textbooks, it can be seen to interpret the social-historical meaning broadly as reflecting the dream of the people about being upwardly mobile. Even if, it interprets the meaning of the work too broadly, it is hard to get the universal validity. 몇 종의 교과서를 통해 교육 현장에서 <서동요>가 어떻게 가르쳐지고 있는가 하는 것을 살펴보고, 문제점을 찾아 본 다음 그 대안을 제시해 보려 했다. <서동요>의 배경 설화를 분석하고 이 작품이 실려 있는 『삼국유사』의 편찬의도를 고려해 보았을 때, <서동요>는 신이할 정도로 탁월한 서동의 능력을 보여주고 노래의 신비한 힘을 보여주는 작품이라고 할 수 있었다. 그러나 다수의 교과서에서 이 작품은 윤리적 가치에 의해 재단되고 있었다. 그러나 이것은 작품의 의미나 찬술자의 의도를 제대로 이해하지 못한 결과라고 할 수 있었다. 문제에서 벗어나기 위해서는 사회 역사적인 공간에서 작품의 의미를 찾아보는 것이 최선의 방법이었다. 이것은 작품을 윤리적 논쟁에서 벗어나게 해줄 뿐만 아니라, 서동의 신이한 능력과 노래의 신비한 힘의 실체를 현실적인 문맥 속에서 보여줌으로서 작품이 신비주의로 포장되는 것을 막아줄 수도 있었다. 교과서에 따라서는 사회 역사적인 의미를 확대 해석해서 신분의 상승을 꿈꾸는 민중들의 소망이 반영되어있다고 보기도 했다. 그러나 이러한 해석은 일면적 타당성이 인정될 수 있다 하더라도 작품의 의미를 과도하게 확장시킨 것으로 보편적 타당성을 얻기 어렵다고 할 수 있었다.

      • KCI등재

        Markov Chain of Active Tracking in a Radar System and Its Application to Quantitative Analysis on Track Formation Range

        안창수,노지은,김선주,김영식,이주섭 대한전기학회 2015 Journal of Electrical Engineering & Technology Vol.10 No.3

        Markov chains for active tracking which assigns additional track illuminations evenly between search illuminations for a radar system are presented in this article. And some quantitative analyses on track formation range are discussed by using them. Compared with track-while-search (TWS) tracking that uses scan-to-scan correlation at search illuminations for tracking of a target, active tracking has shown the maximum improvement in track formation range of about 27.6%. It is also shown that the number and detection probability of additional track beams have impact on the track formation range. For the consideration of radar resource management at the preliminary radar system design stage, the presented analysis method can be used easily without the need of Monte Carlo simulation.

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