법학교수 40년 - 내가 걸어온 반세기 ①

최태영 한국사법행정학회 1966 사법행정 Vol.7 No.9

槐山地域語의 움라우트現象

崔泰榮 崇實語文學會 1986 崇實語文 Vol.3 No.-

初期飜譯聖經의 擡頭法表記

崔泰榮 崇實語文學會 1990 崇實語文 Vol.7 No.-

外國留學에 관한 小考

崔泰榮 釜山工業大學校 學生生活硏究所 1995 學生生活硏究 Vol.5 No.-

尊待法 硏究 : 全羅北道 東部地域을 中心으로 Centered upon the eastern part of Jeonbug province

崔泰榮 全北大學校 語學硏究所 1973 어학 Vol.1 No.-

This thesis is the result of of investigating honorific levels used in the eastern part of Jeonbug Province, especially the eastern part of Namweon Gun. In this area, to show respect to the subject, the morpheme /-si-/ is added to the stem of the verbs and adjectives. When a sentence has several verbs and adjectives, to show respect to the subject, the morpheme /-si-/ is usually added to the stem of the final verb and adjective. In order to show modesty, thereby humbling the speaker, several special humbling words which lower the speaker are used in addition to the common Korean words. As far as politeness, to indicate one's estimation of the listener, four speech forms are used:very high estimation, high estimation, average estimation, and low estimation. Strictly speaking, the former tow actually indicate one's way of honor. Besides these four, another level so called(ban-mal) is used. Through a consideration of the honorific word endings, the language of Dong Myeon, A-yeong Myeon, and San-nae Myeon, as they are near the provincial border, belongs to the Korean Sough-east dialect (Gyeongsang dialect) and that of Wun-bong Myeon belongs to the issogross of the South-east and the South-west dialect (Jeon-nam dialect).

敎會用語考(Ⅱ)

최태영 崇實語文學會 2002 崇實語文 Vol.18 No.-

財政狀態變動原因表에 관한 硏究

崔泰榮 충남대학교 경영대학원 1979 經營學論文集 Vol.6 No.-

The modern accounting has the user-oriented characteristics of accounting information. The enterprise accounting is needed to satisfy the accounting information user's desire to understand the enterprise wholly, by presenting such useful informations as the operation result, the financial position and changes in it. The operation result is presented in P/L, the financial position in B/S, and the changes in financial position, which mean funds and resources flow except the profit and loss elements for a certain period, are presented on the (so-called) fund statement even if not satisfactory. By the way the Fund statement, which presents only net working capital (or cash flow) among the whole funds and resources flow of the enterprise, may be regarded as the Statement of Source and Application of net working capital based on tne net working concept and the statement of cash receipts and disburjements based on cash concept. The former can't present the transactions in current accounts like purchasing inventories on credit and those in fixed accounts like purchasing land by issuing common stocks. The latter also can't present the transactions in fixed accounts. However, these transactions have so significant effect on financial contruction of the enterprise that the interested persons have deep concerns. So all financial resources concept as fund, which is able to present all flows of the enterprise, was raised. This fund concept was raised for the first time by Pery Mason in AICPA ARS NO2 and supported continuously by the APB Opinion No.3 and NO.19 All Financial resources concept ever insisted is comprehensive. It can present all the changes in financial contruction including the equity changes of the enterprise by showing not only the transactions which effect the flows of cash, net monetary assets, and net working capital but also those like purchasing equipment and plant by depending on long-term liabilities and the converting common stocks to preferred stocks. APB opinion NO.19 also recommended that the name of the fund ststement based on all financial resources should be changed to "State-ment of Changes in Financial Position" which is more comprehensive and that it should be reported as a basic financial statement like P/L and B/S. So the Statement of Changes in Financial Position would be used instead of the fund statement in this thesis. The objecive of the Statement of Changes in Financial Position is to present the financing and investing activities of the enterprise with the fund provided(or used) by the operation and also to disclose all the changes in financial position for a cetrain accounting period. According to its objective, the contents of the Statement may be classified and presented as follows: 1 the net working capital and cash flows of operation activities. 2 the other flows of net working capital or cash. 3 all financial resources flow as well as net working capital or cash. By classlfying the contents, we can attain the following usefulness: 1 The cash flows represent the liquidity so that it can be used for short term financial planning. 2 The net working capital flows represent the stability so that it can be used for long-term financial planning. 3 The other flows can show the risk state of the enterprise. 4 We can make decisions more effectively with the ordinary and extra-ordinardy flows which are obtained by deviding funds into the flows by operation activities and the other flows respectively. The Statement of Changes in Financial Position can prepared by two formulas according to the calculation method of funds provided by operation activities. One is to start with net working capital or cash proceeds from operation activities. The other is to start with net profit to which non-fund expense is added and from which non-fund proceeds is subtracted. This thesis takes the second method because it is supposed to show the details of fund flow. And there are several kinds of method to prepare the statement, but T-method is the most logical and the work sheet method is useful in case that transactions are very complex. This thesis takes these two methods. Even if the Statement of Changes in Financial Position is so comprehensive that it can show all funds and resources flow of the enterprise, it is inert to say that it is a perfect Statement. In the first place, it is said that all the financial resources concept is so comprehensive that it cannot be definite. In the second place, it is woried that although non-fund items are not the source or use of fund they are adjusted to net profit which may confuse the statement users. Moreover, it is necessary that in addition to the Statement of Changes in Financial position, more detailed financial and maketing information as well as P / L and B / S contents should be simultaneously repoted to grasp the liquidity, stability, and risk state of the enteprise. So much more studies may be needed to improve the Statement. Even though the Statement has some deficies, the number of countries which adapt it as a basic Financial Statement are increasing, because it can deliver much more information than the Fund Statement. According to the usefulness and the international tendencies of the Statement, the Fund Statement in financial statement rules of our country should be replaced by the Statement of Changes in Financial Position.

中世國語의 子音交替現象 : 'ㄱ'~'ㅇ','ㄷ'~'ㄹ'을 中心으로

최태영 崇實語文學會 2001 崇實語文 Vol.17 No.-

이슬람 무이자 은행에 대한 투자가의 경제적 후생극대화에 관한 연구

최태영 동의대학교 경제경영전략연구소 2005 經濟經營硏究 Vol.3 No.2

We show how risk-averse investors of Islamic interest-free banking maximize their welfare with a focus on mudaraba contract using a simple PLS model and diagrams. Under a restricted situation where western-type traditional banks are excluded, we find that a risk-averse investor will decide the amount of liquid asset put on PLS account to maximize his/her economic welfare. However, under a more realistic situation where Islamic interest-free banks and western-type banks compete each other in financial market, we show that a risk-averse investor will choose the western-type banks to maximize his/her economic welfare. This means that the western-type banks are more competitive than the Islamic interest-free banks. We should pay special caution to the fact that the above results does not consider the significant impact of Islamic principles on a risk averter's portfolio selection. If the PLS model had included the influence of the faith of Islam, we might have obtained different results.

希臘의『法治』思想의現代的意義

崔泰永 淸州大學校 1957 法學論考 Vol.2 No.-