재한 중국 유학생의 해양 리터러시에 대한 인식과 이해에 대한 질적 연구

왕림조(Lin-Zhao WANG),조진호(Jin-Ho CHO) 한국수산해양교육학회 2023 水産海洋敎育硏究 Vol.35 No.6

A Study on the Means of Accounting Fraud of Listed Agricultural Companies in China

왕림,문태형,Wang, Lin,Mun, Tae-Hyoung DAEHAN Society of Industrial Management 2021 산업융합연구 Vol.19 No.5

본 연구는 중국 농업 상장기업의 회계부정 수단을 분석하여, 회계부정 예방과 후속 조치의 제시를 목적으로 한다. 본 연구에서는 21개의 중국 농업기업을 대상으로 회계부정 수단을 조사하여 분석한 것이다. 중국 농업기업들이 사용한 회계부정 수단과 각각의 수단의 사용 빈도 등을 조사하여 중국 농업기업의 회계부정 수단의 특징을 확인하고, 부정 예방을 위한 조치들을 제언할 것이다. 농업과 관련 상장기업의 회계부정 수단은 주로 이익 증액, 순자산 증액, 회계정보 위반 공시 등을 사용하였다. 중국의 위반 기업들을 분석한 결과, 이익 증액에서는 소득 위조, 순자산 증액에서는 자산 증액, 회계정보 위반 공시에서는 불완전한 공시를 주요 수단으로 사용한 것으로 나타났다. 이 중에서도 이익 증액에서 소득 위조가 조사대상 21개 중에서 16개 기업에서 회계부정의 수단으로 사용하여 빈도가 가장 높았다. 본 연구를 통하여 학문적으로 회계감사분야에 있어 중국 농업기업의 회계부정에 대해 부정행위의 동기를 찾아내고 부정행위를 줄일 수 있는 제언을 얻을 수 있으며 회계부정과 관련된 이론적 연구에 많은 도움이 될 것이다. The purpose of this study is to analyze the means of accounting fraud in Chinese listed agricultural companies and to suggest methods for the prevention of accounting fraud and follow-up measures. In this study, 21 Chinese agricultural enterprises were investigated and counted by means of accounting fraud. The means of accounting fraud of listed companies related to agriculture mainly consisted of profit inflation, inflating their net assets, the disclosure of accounting information violations, asset inflation for net asset inflation, and the incomplete disclosure for accounting information violations. Among these, income forgery was the most frequent among the 21 companies surveyed as a means of accounting fraud in profit inflation. Through this study, in the field of auditing academically, it is possible to find the motives of fraudulent acts in Chinese agricultural enterprises and to obtain advice to reduce fraudulent acts, and it will be of great help in theoretical research related to accounting frauds.

A Case Study of Accounting Fraud Focusing on Listed Agricultural Company in CHINA

Wang, Lin(왕림),Mun, Tae-Hyoung(문태형) 한국경영교육학회 2021 경영교육연구 Vol.36 No.5

[연구목적] 본 연구는 중국 X기업의 회계부정 사례를 사용하여 X기업의 회계부정 행위를 투명하게 분석하고, 중국 농업 상장기업의 회계부정 예방과 후속 조치의 제시를 목적으로 한다. [연구방법] 본 연구는 Risk Factor이론을 사용하였다. 본 연구의 중국 농업상장기업 X의 회계부정의 동기와 수단을 분석하고 이에 따른 예방과 후속 조치를 제언한다. [연구결과] X기업은 상장퇴출을 피하기 위해 영업비용과 영업외비용을 조정하여 실제 영업이익을 부풀려서 상장기업의 자격을 지켜내기 위하여 회계부정을 저질렀다. 본 연구에서 발생한 회계부정을 예방하기 위한 맞춤형 제안을 제기한다. 첫째, 기업의 회계부정의 동기를 없애기 위해 중국 증권시장에는 상장퇴출제도를 과학적으로 도입해야 할 것이다. 둘째, 농업 상장기업 경영진의 도덕의식을 높여야 한다. 셋째, 기업에서 건강한 경영환경시스템, 과학적 위험 평가시스템 및 효율적 내부 감독체제를 구축해야 한다. 넷째, 외부감사능력을 향상시켜 감사분야의 세분화된 조직구조를 추진해야 한다. 다섯째, 부정에 대한 처벌 강화, 개인 신용정보 확보 및 행정 형사법적 집행력을 강화해야 한다. [연구의 시사점] 본 연구를 통하여 학문적으로 회계부정의 Risk Factor이론을 중심으로 구체적인 기업사례를 연구하여 중국 농업기업의 회계부정에 대해 부정행위의 동기를 찾아내고 부정행위를 줄일 수 있는 조언을 얻을 수 있으며 회계부정과 관련된 이론적 연구에 많은 도움이 될 것이다. 한국에서도 본 연구와 같은 사례가 있을 수 있어 참고하고 대비할 수 있을 것으로 생각된다. [Purpose] The purpose of this study is to transparently analyze the accounting fraud of Company X by using the case of accounting fraud of Company X in China, and to prevent accounting fraud and suggest follow-up measures for Chinese agricultural listed companies. [Methodology] This study used the risk factor theory. In this study, we analyze the motives and means of accounting fraud of listed agricultural company X in China, and suggest prevention and follow-up measures accordingly. [Findings] Company X inflated its actual operating profit by adjusting its operating and non-operating expenses to avoid being delisted, thereby committing accounting fraud in order to protect its status as a listed company. We propose a customized proposal to prevent accounting fraud that occurred in this study. First, the delisting system should be scientifically introduced in the Chinese stock market in order to eliminate the motives of corporate accounting fraud. Second, the moral consciousness of the management of listed agricultural companies should be raised. Third, companies should establish a healthy management environment system, a scientific risk assessment system, and an efficient internal supervision system. Fourth, it is necessary to promote a subdivided organizational structure in the field of auditing by improving external auditing capabilities. Fifth, it is necessary to strengthen punishment for corruption, secure personal credit information, and strengthen administrative and criminal law enforcement power. [Implications] Through this study, by studying specific cases focusing on the risk factor theory of accounting fraud academically, it is possible to find out the motives for fraud in Chinese agricultural companies and to obtain advice to reduce fraudulent activities. There may be cases of accounting fraud similar to this study in Korea, so it is thought that we can refer to them and prepare for them.

코로나19 백신 관련 신문 사설의 ‘태도’ 평가 연구 - <조선일보>와 <한겨레>를 중심으로 -

왕림 ( Wang Lin ),신문적 ( Shen Wendi ),김진해 ( Kim Jin-hae ) 한말연구학회 2021 한말연구 Vol.- No.62

The purpose of this study is to analyze the ‘attitude’ appraisal in editorials related to the ‘COVID-19 vaccine’ in two newspapers with different trends in < ChosunIlbo > and < Hankyoreh > to reveal commonalities and differences. ‘Attitude’ is one of the three subcategories of appraisal theory and is a framework that systematically explains the emotions interpreted in the text. From March to May 2021, the two newspapers intensively discussed the COVID-19 vaccine, and the commonalities and differences in the ‘attitude’ appraisal shown in the editorial are found. First, the < ChosunIlbo > mainly conducts negative appraisals, while the < Hankyoreh > has almost evenly positive and negative appraisals. Second, in the sub-classification of ‘attitude’, the < ChosunIlbo > mainly focuses on ‘judgment’, while the < Hankyoreh > discusses almost in the order of ‘judgment> appreciation> affect’. Third, in terms of appraisal targets, the < ChosunIlbo > mainly criticizes the government and President Moon, while the < Hankyoreh > gives positive or negative appraisals of the government and other various targets such as other countries and the ruling party. These commonalities and differences reveal the ideological tendencies of the two newspapers.

한자어 접미사 생산성의 계량화 방안 연구 - 유형 빈도를 중심으로 -

왕림 ( Wang Lin ) 한말연구학회 2023 한말연구 Vol.64 No.15

This paper reviews the limitations of the existing productivity measurement indices based on ‘hapax legomena’ and ‘token frequency’, and proposes ‘new word/type frequency’ as a new method to measure productivity. Although Baayen(1989) and Lee Kwang-ho(2007a) seem to be effective in quantifying productivity. It is difficult to reflect the relative productivity between suffixes because of its limitations in analysis. Baayen(1989) regards ‘hapax legomena’ as an important indicator of productivity, but does not prove that ‘hapax legomena’ has a direct relationship with ‘new word’. Lee Kwang-ho(2007a) perfected Baayen(1989)'s method and proposed a new method for measuring productivity. But the productivity measurement method proposed by Lee Kwang-ho(2007a) is influenced by the size of the corpus. The order of productivity measured by Lee Kwang-ho(2007a) varies with the size of the corpus. Therefore, this paper proposes ‘new word/type frequency’' as a new method to measure the productivity, and by this method, obtains a productivity ranking suitable for intuition. The Productivity order of the suffixes is ‘-남(男) > -족(族) > -녀(女) > -광(狂)’. On the basis of these results, I analyzed the relationship between productivity and derivative word sets.

입자경과 분쇄소비동력의 고찰에 의한 교반볼밀 분쇄특성의 정량적 연구

최희규,왕림,Choi, Hee-Kyu,Wang, Lin 한국재료학회 2007 한국재료학회지 Vol.17 No.10

A series of wet grinding experiments have been carried out using a stirred ball mill to systematically investigate consideration of grinding characteristics. The particle size distribution and median diameter of the grinding consumption power for a given grinding time were considered. Also, the effect of grinding aids on particle size and grinding consumption energy defined as the summation of grinding power was investigated. The grinding aids had influence on the smaller products size and decrease grinding consumption energy because the function of grinding aids were to be attribute to the prevention of agglomeration and ball and grinding chamber wall coating of sample powder. The grinding process seemed to be controlled by the force of agglomeration of the ground products. It was demonstrated that the particle size and grinding consumption energy could be more decreased by the addition of grinding aids.

분체층 내 액체 침투속도 해석에 의한 분체 표면성질의 평가

하종학,김성수,왕림,최희규,Ha, Jong-Hak,Kim, Seong-Soo,Wang, Lin,Choi, Hee-Kyu 한국재료학회 2008 한국재료학회지 Vol.18 No.3

Evaluation of the solid surface properties by an analysis of the liquid penetration rate into powder beds is very important in applications of powder products. The penetration rate is related the surface property in powder beds. In order to analyze the surface property of powders, the contact angle values of several powders were obtained using the Washbun equation and the Wicking method. The surface free energy value ${\gamma}S$ was divided into a polar component ${\gamma}S^p$ and a dispersion component ${\gamma}S^d$. Inorganic powders such as calcite were used as test samples. The effects of the particle size and the type of experimental liquid on the penetration rate were measured. It was confirmed that the surface free energy of the grinding sample is smaller than that of the classification sample.

교반볼밀에서 입자경 변화와 분쇄소비동력의 고찰

최희규(Heekyu Choi),왕림(Lin Wang),김동욱(Dong Uk Kim),김성수(Seongsoo Kim),정한식 대한기계학회 2008 대한기계학회 춘추학술대회 Vol.2008 No.5

A series of wet grinding experiments have been carried out using a stirred ball mill to systematically investigate consideration of grinding characteristics. The particle size distribution and median diameter of the grinding consumption power for a given grinding time were considered. Also, the effect of grinding aids on particle size and grinding consumption energy defined as the summation of grinding power was investigated. The grinding aids had influence on the smaller products size and decrease grinding consumption energy because the function of grinding aids were to be attribute to the prevention of agglomeration and ball and grinding chamber wall coating of sample powder. The grinding process seemed to be controlled by the force of agglomeration of the ground products. It was demonstrated that the particle size and grinding consumption energy could be more decreased by addition of grinding aids.

초저온 환경에서의 Blind Flange Valve 구조안정성평가

위대한(Dae-Han Wi),왕림(Wang Lin),하민수(Min-Soo Ha),강정호(Jung-Ho Kang),박영철(Young-Chul Park) 한국기계가공학회 2008 한국기계가공학회 춘추계학술대회 논문집 Vol.2008 No.-

Blind Flange Valves (BFV) are usually installed to ensure complete segregation between various grades of cargoes, blanking off parts of pipeline systems, etc. In this paper, numerical investigation of typical BFV under cryogenic condition, which includes fluid field analysis using CFD, stress verification using direct coupling analysis in ANSYS, are presented. Through this way, whether this BFV could work normally or not under cryogenic condition is verified, moreover, the effects of imported fluid and cryogenic temperature could be understood very clearly.

교반볼밀에 의한 방해석 분말의 분쇄소비동력

최희규(Heekyu Choi),이웅(Woong Lee),왕림(Lin Wang),김동욱(Dong Uk Kim),김성수(Seongsoo Kim) 한국암석학회 2008 한국암석학회 학술발표회 논문집 Vol.- No.-