한국과 중국 대학회계교육의 비교

오해명 한성대학교 대학원 2014 국내석사

본 연구의 주목적은 한ㆍ중대학 회계교육의 비교연구를 하는 것이다. 회계교육발전 과정과 현황, 회계교육과목, 회계교육방법 등을 중심으로 한ㆍ중대학의 회계교육에 관한 연구논문과 문헌을 검토하며, 한국과 중국의 주요 대학의 회계학 교육 관련 자료를 분석한 후, 한ㆍ중회계교육의 문제점을 찾고 개선방안을 제시하고자 한다. 본 연구의 문제점과 개선방향에 관한 결론은 다음과 같다. 첫째, 대학 회계목표가 지나치게 크고 구체적이지 못하며 교육과정 각 단계의 목표가 불명확한 현상을 개선하기 위해서는 학부, 석박사 과정에서 각기 다른 교육목표를 확정해야 한다. 학부에서 앞으로 각 대학은 기업의 회계업무에 적합한 인재를 양성하는 전문성을 강조하는 교육중심으로 회계목표를 세우고 이 목표를 달성하기 위해서 노력해야 한다. 둘째, 대학은 회계실무업계와 장기적인 협력관계와 연계체계를 갖추고 적극적으로 실무업계와 소통을 이루어서 공통적으로 회계인재를 양성하기 위해서 노력해야 한다. 또한 대학은 개방적인 교육이념을 사용해서 학생들에게 학교 외부에서 공부할 수 있는 환경을 제공하는 것이 필요하다. 셋째, 중국대학은 개설하는 과목에 문제가 있기 때문에 앞으로 소질교육을 강화하면서 인문, 자연, 실기, 사례연구와 윤리 등의 수업을 늘려야 한다. 그리고 시대의 발전에 따라 교과체계를 변화시켜 나가야 한다. 한국대학은 수학과 영어 수업의 시간을 늘리는 것이 필요하다. 넷째, 회계학 교육방법의 측면에 있어 한국과 중국의 대학은 교육자 중심의 주입식 교육방법을 쌍방향 교육으로 전환하는 것이 필요하다. 또한 교육자는 평생교육의 관념을 세우고 학생에게 사고방식과 교육방법을 가르치는 것이 필요하다. 그리고 학생에 대한 평가방법은 학교주도형으로부터 시장필요형으로 전환하여 총체적이고 객관적으로 학생의 종합자질을 평가하여야 한다. 본 논문은 다음과 같은 한계점이 있으므로 이러한 한계점을 고려하여 결론을 해석하여야 할 것이며 다음과 같은 미래 연구 방향을 제시한다. 본 연구는 중국과 한국의 대학회계교육을 내용을 중심으로 비교분석하는데 그치고, 실제 강의 내용이나 주요 교과서 내용을 비교분석하지 않았다는 점에서 한계가 있다. 또한 문헌을 중심으로 연구하였기 때문에 본 논문에서 제시하는 문제점과 개선방안에 대하여 다소 객관화하지 못한 부분에 한계가 있다.

學軍士官候補生 軍事敎育訓練制度에 關한 硏究 : 陸軍 R.O.T.C를 中心으로

정 해명 호남대학교 1992 국내석사

중학교 운동선수 학부모의 갈등에 관한 연구

황해명 인제대학교 1999 국내석사

볼링 투구동작의 운동역학적 연구

이해명 연세대학교 2006 국내박사

본 연구의 목적은 볼링 투구동작 시 나타나는 기계학적 변인들에 대하여 분석함으로써 그 동작의 운동역학적 특성을 알아보는데 있다. 본 연구는 던지기 동작에서의 근위(몸통 분절)와 원위(스윙하는 팔 분절)의 운동에 중점을 두고 볼링 투구동작에서 일어나는 운동학적, 운동역학적 변인들에 대하여 분석하였다.피험자로는 오른팔을 사용하는 총 8명의 볼링 국가대표 여자 선수가 참여하였다. 피험자의 볼링 스윙동작은 2대의 고속 디지털 비디오카메라와 동조 타이머를 사용하여 시상면과 정측면에서 60frame/sec의 표집빈도로 수집 되었으며, 각 카메라에서 디지타이징을 통해 얻은 2차원 좌표는 수학적 모델을 이용하여 3차원 영상좌표화 되었다. 3차원 좌표는 LabVIEW 6.1 (National Instrument, Austin, TX, USA)을 사용하여 운동학적(kinematic) 변인을 산출하였고, 그 운동학적 변인들은 뉴턴의 함수를 이용하여 산출된 함수를 바탕으로 팔분절와 몸통분절의 관절토크를 운동역학적(kinetic) 변인들을 산출하는데 사용되었다. 이러한 과정을 통해 얻은 운동학적, 운동역학적 변인들을 사용하여, 본 연구는 특히 볼링 스윙동작의 백스윙 정점에서 공의 릴리스 시점에 이르는 구간에서 나타나는 기계학적 특성을 분석하였다. 이에 다음과 같은 결론을 얻었다.(1) 볼링 투구동작 시 공과 팔분절, 다리 분절의 직선운동을 볼 때 다리분절의 운동이 릴리즈 시점에 감소하는 반면 공과 팔분절의 운동은 증가함을 볼 수 있었다. 스텝으로 인한 다리 분절의 운동이 백스윙 후 증가하였다가 릴리즈 시점에서 최소 값을 보였고 공과 팔분절의 경우 백스윙에서 릴리즈 시점으로 갈수록 증가를 보였다. 이로 다리분절의 스텝으로 인한 선운동량이 릴리즈 시 공과 팔분절로 전이됨을 알 수 있었다.(2) 몸통 분절과 팔분절의 움직임을 야기한 몸통의 토크, 어깨분절의 토크를 알아본 결과, 다운 스윙구간에서 두 분절 모두 최대 값을 나타낸 후 백스윙 정점에서 최저 값을 보였다. 백스윙 정점에서 그 후 릴리즈 시까지 두 분절 모두 유사한 증가 패턴을 보였고 몸통분절은 내측방향으로 팔분절은 굴곡방향으로 힘이 발현된 것으로 힘이 발현되는 시점의 시간차이가 없이 동시에 일어남을 알 수 있었다. 이 결과를 볼 때 볼링 투구동작은 릴리스 시 몸통분절의 회전운동과 팔분절의 굴곡운동이 순차적으로 일어나는 것이 아니라 릴리스 시점에서 동시에 일어난 것으로 확인 되었다. 따라서 볼링 투구동작은 몸통을 근위분절로 팔분절을 원위 분절로 정의했을 때 몸통의 z축에 대한 회전운동이 팔의 y 축에 대한 회전으로 전이 되는 동작이 아닌 시점을 같이 하여 회전운동이 일어난다. 이는 무거운 공을 정확한 지점에 투구해야 하는 볼링 투구동작의 특성을 반영하는 운동동작이라 할 수 있다.본 연구의 결과를 바탕으로 추론할 수 있는 볼링 투구동작의 운동역학적 모델은 골프와 같이 모든 분절이 장축을 중심으로 회전하는 동작과 달리 장축을 중심으로 발현되는 몸통관절의 관절토크와 어깨의 시상면에 대한 축을 중심으로 한 팔분절의 토크가 릴리즈 시점에 동시에 발현되어 결과적으로 공에 전달됨으로써 공의 파워와 정확성을 극대화 시키는 모델이라 할 수 있다. The general objective of this study was to investigate biomechanical characteristics of bowling swing using three-dimensional cinematography. This study focused specifically on movements of the upper body segments during a bowling swing.Eight elite female bowling players participated in this study. Subjects performed bowling swing and their performance was sampled at 60 frame/sec using two high-speed video cameras with a synchronizer. After digitizing images from two cameras, the two-dimensional coordinates were used to produce three-dimensional coordinates of the 12 body segments (20 joint reference makers). The obtained three-dimensional coordinates were fed to a custom-written kinematic and kinetic analyses program (LabView 6.1, National Instrument, Austin, TX, USA). The analyses determined the linear and angular kinematic variables of the body segments with which joint force and torque of the lower and upper trunks and the shoulder were estimated based on the Newton-Euler equations.It was found that during the bowling swing the peak linear velocities of the body segments were reached in sequence the trunk, the shoulder, the elbow, the wrist, and the bowl. This result indicates that linear momentum of the lower body and the trunk transmits to the arm segment during the bowling swing.The joint torques of the torso and the arm occurred almost simultaneously, indicating that bowling swing seem to be a push-like motion, rather than a proximal-distal sequence motion in which many of throwing motions are categorized.The ultimate objective of the bowling swing is to release a heavy-weight bowl with power and consistency. Therefore, the bowling swing observed in this study well agrees with that bowlers use the stepping to increase the linear velocity of the bowl, the simple pendulum system and the push-like segmental motion in the torso and the arm segment to enhance the power at the release of the bowl.

중국의 국내외 금융시장간 연계성 분석

송해명 건국대학교 대학원 2015 국내석사

Since China joined the WTO in December 2001, for sustained economic growth, the gradual liberalization of financial markets has expended. Especially from May of 2005, the launching of the share-trading reform was a big turning point which suggested the capital market's long-term development, and at the same time, the exchange rate mechanism reforms which were implemented in July 2005 enhanced the organic connection between the capital market and the foreign exchange market, and it has provided the motivation that could lead to a soft landing of the economy. According to the results of this study, before the exchange rate mechanism reform, there was little evidence that asset price variables affect each other. However, since the exchange rate mechanism reform, it showed linear effect from the exchange rate to the stock price. and also showed linear effects from interest rates to the exchange rate. On the other hand, from exchange rate to the interest rates, the effect was minor, but showed some linear influence between them. As such, the impact of China's asset price variables' reaction appeared to be different before and after the reform. The fact that the size of reaction is increasing can be interpreted as a consequence of changes in the financial system. 현재 중국 경제의 급속한 발전으로 세계 경제에서 차지하는 위상은 점차 높아지고 있다. 특히 1990년부터 지금까지 중국 대외경제를 계속 추진하면서 20년간 연 평균 9%의 높은 경제성장을 유지해 왔다. 중국 경제가 발전하면 발전하는 대로 그리고 침체하면 침체하는 대로 세계 경제에 직접적인 파장을 미칠 정도로 큰 영향을 준다. 중국 개형개방이후 지금까지 자본시장의 개방에 따라 자본시장의 통합화가 크게 진전된 것으로 나타났다. 그 증거로 중국의 금융시장과 다른 선진국의 금융시장간 상호연관성이 크게 증대된 것을 들 수 있다. 물론 여러가지 통제나 장벽이 존재하지만 세계경제 특히 금융일체화의 추세를 역전하지 못 한다. 본 연구는 자본시장과 외환시장의 균형을 설명하는데 있어서 2005년부터 2013년까지 중국환율, 금리, 주가수익률 등 자료의 월별자료를 토대로 각 변수간의 상호연관성에 대하여 규명해 보고자 하였다. 실증분석 결과를 보면 중국의 주가는 자국 금리에 의하여 상당한 영향을 받는 것으로 보인다. 미국의 변수들에 의하여 미세한 영향을 보고, 한국의 금리와 주가에 의하여 많은 영향을 받는데 반면, 일본의 변수들에 의해서는 거의 영향을 안 받는 것으로 나타난다. 중국의 환율은 자국의 주가와 금리, 한국과 일본의 주가와 금리에 의하여 상당한 영향을 받는 것으로 보인다. 반면에 미국 주가와 금리에 의하여 아주 미세한 영향을 받는 것으로 나타났다. 금리의 경우에는 자국 주가 말고 외부충격에 의하여 영향을 안 받는 것으로 나타났다.

김홍경의 舍岩鍼法 이론정립 과정과 三符鍼法 運用에 관한 硏究

정해명 대전대학교 대학원 2014 국내석사

<ABSTRACT> Study on the Process of the Theory Establishment of Saam Acupuncture of Hong-kyeong Kim and Sambu Acupuncture Application Hae-Myeong Jung Dept. of Classic in Korean Medicine Graduate School of Dae Jeon University Directed by Prof. Chang-Yeol Yun The theory of Saam acupuncture of Gum-o Hong-kyeong Kim has an unprecedented creativity because it explains the principle of managing Saam acupuncture by connecting the Book of Changes(周易) and the meridian system. A characteristic of managing Saam acupuncture is assessing the person rather than the symptoms. The principle of treatment is to balance the five elements by tonification or sedation after examining a person's constitutional five elements, weakness, and strength, such as body shape, pulse, and Sasang constitution. In order to find out how strong are the five elements, the body shape, which is considered as a bowl, and the pulse, which is an energy that fills the bowl, should be first considered. Recently, Gum-o Hong-kyeong Kim has shown his medical view, which regards the internal organs's five elements and meridian's six qi properties as similar, by inducing the meridian's six qi properties or five-element acupuncture points into the internal organs' five elements.

영상미디어가 문학교육에 미치는 효과 연구 : 중학교 국어교재 ‘상록수’를 중심으로

신해명 중부대학교 인문산업대학원 2006 국내석사

The purpose of this study is to find out the effects which learning through image media has on literature education. It was compared and analyzed how the use of image media effect a systematic understanding and appreciation of literature works introduced in the school text books as a means of an effective and definite literature education for students who tend to depend on only what they see. This study aims to clarify that learning through image media is much more effective than that through only textbooks in educating literature works and find out an efficient way which can help students to appreciate literature works. For this study, a piece of novel rich in literary inclination and an adapted movie were compared and analyzed. The research tasks of this study are as follows First, the distinctive effects of literature appreciation between reading a literature work, "Sang rok su" in Korean textbook of middle school and watching it were compared and analyzed. Second, the theoretical ground on how an image media influence appreciating literature works was drawn, on the basis of data compared and analyzed through this study. To carry out this research tasks, "Sang rok su" written by Shim -hoon and one in TV literature program adapted and produced in KBS were chosen. Also, 48 school students of J middle school were made to answer questionnaire and write the description of the impressions after reading it. And then, they were got to watch the movie and answer the same questions to find out distinctive features between before watching the movie and after. All the results of this research were compared and analyzed. In this study, we have come to conclusions as followings. First, taking advantage of an image media is much more effective than only reading a textbook in understanding and appreciating literature works. Second, making use of image media in literature appreciation tends to have an effect on strengthening the appreciating power of literature works especially for middle and low ranked students. Third, the systematic ways of using image media which reflects faithfully the contents of an original work introduced in middle school textbooks are required. As a result of this study, we can conclude that it is meaningful to educate literature works, making good use of image media, as a new way of overcoming the crisis of literature education especially for students who are reluctant to think and read and for the youth called an image generation.

콘빔 전산화 단층촬영을 이용한 비스포스포네이트 관련 악골괴사 환자의 후향적 연구

천해명 원광대학교 2013 국내석사

연구 목적 : 비스포스포네이트 관련 악골괴사(BRONJ)는 다양한 형태로 나타나고 이에 대한 콘빔 전산화 단층촬영(CBCT)의 진단 도구로써의 가치가 증가하고 있다. 이번 연구의 목적은 BRONJ의 심도와 연관하여 나타나는 전형적인 CBCT 영상 소견을 분석하는 것이다. 연구 대상 및 방법 : BRONJ로 진단된 43명의 환자를 대상으로 임상적인 기준에 따라 BRONJ 환자를 단계별로 분류하고 BRONJ에서 전형적으로 나타나는 해면골의 파괴, 피질골의 파괴, 골경화증, 부골형성, 골막골형성의 5가지 CBCT 영상 소견을 각 단계와 연관하여 평가하였다. 연구 결과 : 골경화증, 해면골의 파괴는 모든 단계에서 관찰 되었고 BRONJ 심도가 증가함에 따라 발생이 증가했다. 피질골의 파괴와 골경화증은 BRONJ의 CBCT 영상에서 가장 흔히 관찰 되었다. 부골형성은 3기를 제외하고 발생 빈도가 적었고 골막골형성은 3기에서만 관찰되었다. 결론 : 방사선학적 소견이 BRONJ의 진단 기준으로 여겨지지 않지만 콘빔 전산화 단층촬영은 BRONJ의 단계에 따른 의미 있는 정보를 제공한다. Purpose : The appearance of Bisphosphonate-related osteonecrosis of the jaw(BRONJ) is variable and thus, cone beam computed tomography (CBCT) has potential as a new diagnostic modality with increased diagnostic quality. The purpose of this study was to investigate typical radiological findings related to severity of BRONJ in CBCT image. Patients and methods : Forty three subjects diagnosed with BRONJ were classified according to clinical stage. And evaluated on the basis of the CBCT findings including cancellous bone destruction, cortical bone erosion, osteosclerosis, sequestration, perosteal bone formation. Results : Osteosclerosis, cancellous bone destruction can be occurred all stage and occurrence seems to increase with increasing BRONJ severity. Erosion of the cortical bone and osteosclerosis are the 2 most frequent findings for BRONJ in CBCT scans. Sequestration were less frequent finding except in stage 3 and periosteal bone formation occurred only in stage 3 of BRONJ. Conclusion : Although the radiographic findings are not a part of the diagnostic criteria, Cone beam computed tomography provide valuable information according to the clinical stage of BRONJ. Key words; Bisphosphonate-related osteonecrosis of jaw, Cone beam computed tomography, Diagnosis, Imaging

존 웨슬리의 신학에 나타난 종말론 연구

이해명 서울신학대학교 신학전문대학원 2013 국내박사

John Wesley's eschatological thought was not systematically summarized by himself and it is difficult to define it. It may be because little attention has been given to that thought by theologists as well as Wesley himself. However we can get a glimpse of his eschatological thought through his sermons, interpretation of the New Testament, his letters and diaries and papers. In his sermon of "What is a human?", he recognized the existence of body and soul as well as separation of soul and its immortality, and further resurrection and immortality of soul and body. That is, Wesley considered death as separation of body and soul, and also as the state in which human soul departed from the body. Also he believed that there is eternal place where souls reside between death and resurrection, what he argued as an intermediate state. He explained this intermediate state as a paradise for faithful believers and said it is merely distinction, not yet the judgement. He believed in resurrection of the dead. Revived Christians don't die further and shall be liberated from all the physical evils. He further argued that human resurrection means resurrection of body and soul. Therefore, he went on to say that only resurrection of body without that of soul or vice versa is unthinkable. In his sermon of "The Final Judgement", Wesley mentioned his views on the judgement relatively in details. Before the Final Judgement, an extraordinary phenomenon takes place in the natural world. Then, Christians in the heaven will declare the resurrection of Christ following the voice of the archangel and all the dead since the creation shall revive on the trumpet of God. Thereafter, God divides them into sheep and goats, the good and the evil, and place the former in the right side and the latter in the left, Wesley argued. After the Final Judgement, the evil will go to hell and will be thrown to the pond ablaze with sulfur fires and suffer eternal pains, blaming God. Wesley said after the judgement, there will come a new creation. Explaining that place as the "new heaven and new earth", he argued thereafter there will emerge a state of purity which is holier and happier than Adam enjoyed in the paradise. According to him, this place is completely the "Kingdom of God": a new heaven and new earth free from tears, pains, death and without further occurrence of sins. Wesley's eschatology as such can be summarized as below. Firstly, it emphasizes the presence of the Kingdom of God. As salvation is futuristic and realistic at the same time, so is the paradise. “Those who don't live now for God shall not live with God in future. Those who don't own the paradise on earth shall not own the paradise in the heaven either. Thus, the Kingdom of God given to us now is authentic eschatological gift leading us to ultimate fate. The Kingdom of God is already present among us and invites us to enter. While Christians look forward to the eternal Kingdom of God, they already live in presence of the Kingdom of God 'now and here'. In this point, "the Kingdom of God is righteousness, peace and joy in the midst of the Holy Spirit and the reason of its being called the Kingdom of God is because it is the Kingdom of God open in souls to a degree. That said, Christians are living in between 'present' and 'future' namely, 'now' and 'not yet'. Therefore, present life of Christians is a discipline site and preparation place for eternal world to come. Christians should apparently be aware of it that their present life is a 'place where they stay temporarily several days or several years while going to eternal place. Secondly, Wesley's eschatology is that based on sanctification. His theology is focused on soteriology, and sanctification (purity, Christian perfection) is at the core of soteriology. While justification and sanctification are two fundamental elements to him, more emphasis was always put on sanctification. So what dominates all of his theology is the notion of sanctification. He said: "The doctrine of entire sanctification is God's 'huge gift' to people called Methodists and God awakened us to declare this doctrine". So, sanctification is the most important doctrine of John Wesley. He said he wanted to know only the way leading to the Kingdom of God, and the way and conditions were sanctification. “From the beginning, God combined forgiveness, sanctification and the paradise... I, who am declared as righteous by blood of his son will be sanctified by his Holy Spirit and immediately ascend to new Jerusalem, City of living God". And "we shall be entitled to enter the glory by righteousness of Christ and be qualified by sanctification." Destination of humans is the Kingdom of God, the course to it is sanctification. As such, sanctification lies at the heart of Wesley's theology and is a doctrine penetrating throughout his entire theology. Therefore, his eschatology should be interpreted from the perspective of sanctification. Thirdly, Wesley's eschatology is hope and perfection. He said the day of the Final Judgement is 'God's day' as well as 'day of revenge', 'huge and fearful day". However, this does not apply to believers, because God gives them salvation and prizes. It will be 'day of revenge' as well as 'huge and fearful day" only to nonbelievers and opponents to God. It will be a day of hope to Christians; On that day, all God's promises will be achieved completely and Christians will be given with prizes. All the people shall stand in God's law court, which will turn to victory stand to Christians and judgement stand to nonbelievers for eternal punishment. Thus, Christians must have firm belief, love and hope. In addition, Wesley's eschatology is perfection. On the day of the End coming along God's judgement shall be the present world extinct. On that day, the heaven will be rolled like paper pieces and disappear with a big sound without any traces. More than that, all the beautiful structures such as

선행지식 활성화가 교재이해에 미치는 효과

신해명 전북대학교 교육대학원 2003 국내석사

The purpose of this study was to investigate the effects of prior knowledge activation on text comprehension The main hypotheses to be tested werw as follows; 1. There would be a significant differences in text comprehension scores between prior knowledge activation condition(activation vs. control). 2. There will be a significant interaction effect in text comprehension scores between prior knowledge activation and levels of Korean language achievement(high vs. low). 3. There will be a significant interaction effect in text comprehension scores between prior knowledge activation and levels of text items (knowledge vs. application). Subjects of this study were 80 3rd-grade middle school students selected randomly on the basis of levels of korean language achievement. And they were randomly assigned to four experimental conditions. The prior knowledge activation strategy, which was taught to subjects, was based dn the theory of models of explicit instruction(pearson & Gallagher, 1983) and active teaching(Aulls, 1986). Stimulus material was about "mugunghwa" selected form a korean language textbook, which was not taught at 3rd grade of middle school. The text was consisted of 1 main topics and 4 subsidiary topics, 15 paragraphs, 56 sentences. After reading the text they were required to comprehend the contents of the text. To test the hypotheses, 2 (prior knowledge activation conditions: activation vs. control) × 2(levels of Korean language achievement: high vs. low) ×(2) (levels of test items: knowledge vs. application) ANOVA was applied. The main findings of this study were as follows: (1) Prior knowledge activation facilitated more text comprehension than control condition. (2) Prior knowledge activation facilitated text comprehension regardless of level of Korean language achievement and level of test items.