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김석웅,강영신,Seok-Woong Kim,Young-Shin Kang 한국문화및사회문제심리학회 2024 한국심리학회지: 문화 및 사회문제 Vol.30 No.1
This study analyzed the experiences of victims of state violence, discovered differences between state violence and general trauma, and proposed ways to help heal trauma. Participants were composed of state violence victims and their families in total, including 11 from the Jeju 43 Incident, 11 from the Yeos u·Sunchoen 10.19 Incident and 6 form May 18th Democratic Uprising. As a result of using the grounded theory to analyze data, a total of 170 concepts, 57 subcategories, and 20 categories were derived. The central phenomenon was direct damage caused by state violence. This included 'post-traumatic stress', 'social stigma', 'isolation from community', 'socio-economical issues' and 'family dissolution'. As a result of the process analysis, the participants experienced six phases: 'trauma', 'isolation', 'resistance', 'resignation', 'recovery', and 'growth.' Each phase is sequential but at the time mutually affect each other. Based on the results, this study verified the difference between state violence and general trauma, and emphasized social and cultural factors, such as community support, were important factors in healing state violence trauma. Besides, the implications and limitations as well as suggestions for future research were mentioned.
김석웅(Seok Woong Kim),최상문(Sang Moon Choi) 한국경영학회 1997 經營學硏究 Vol.26 No.1
Recently Mainstream accounting adopting empirical and analytical methodologies has been much criticized and Alternative methodologies such as interpretative and critical have been introduced. These alternatives have not yet been introduced into Korean academic community of Accounting. This paper is to introduce some papers applying Habermas` Critical Theory to Accounting phenomena. Those papers tried to explore the nature of the social. Habermas` Critical Theory, especially communicative action theory has been applied to accounting arena. Those papers considered the role of accounting and its potential as a steering medium for enabling or distorting communication and life world in nonbusiness organizations such as the Church of England, the National Health Service, The Education and Health institutions. The care division of the Canterbury Area Health Board. Systems and steering media in Habermas` communicative action theory are engaged in an attempt to colonize the life world and the process by which this is being attempted is becoming progressively more coercive.
김석웅(Kim Seok-Woong),이재성(Lee Jae-Sung),이우목(Lee Woo-Mock) 한국국제회계학회 2008 국제회계연구 Vol.0 No.24
종중회계는 유교적 조상숭배를 위한 목적으로 종중이 보유하는 종중자산, 부채, 자본 등의 변동을 보고하기 위하여 이루어지는 비영리회계이다. 현재의 종중회계는 단식회계, 현금회계를 바탕으로 이루어지고 있어서, 종중의 주요한 자산 및 자본에 대한 회계정보 제공이 어렵고, 내부통제와 법적 특수성 때문에 횡령사건이 종종 발생되는 문제점이 제기 되고 있다. 그럼에도 불구하고 여타의 비영리회계의 병원회계, 학교회계 등과 비교하여 아 직도 개념의 정립이나 회계지침의 제정이 이루어지지 않고 있다. 최근, 한국회계기준원에서 비영리법인을 위한 회계지침서가 마련되었으나, 종중회계의 실정에 비하여 너무 복잡 하고 어려운 문제점이 지적된다. 본 연구에서는 기존의 종중의 회계장부의 내용을 분석하여 종중회계가 독립된 비영리회계로서 성립할 수 있는지를 일반적 비영리회계기준 등과 비교해서 그 타당성과 한계점을 지적하였으며, 구체적으로 우리나라 종중의 실정에 맞는 회계기준을 특유한 계정과목과 함께 제시하였다. 앞으로 우리나라의 종중회계기준을 제정하는 데 도움이 될 수 있을 것이다. This study suggests that the Clan accounting can be conceptualized in conformity with the published concepts. postulates and structures of the nonprofit business accounting. And this study suggests proper accounting polices as follows: (1) Financial statements incluse Balance Sheet, Income Statement, Cash Flow Statement, because such concepts are familiar the Clan accountants. (2) Assets be recorded on cost basis and properly depreciated. and disclosed with fair value in case of properties. (3) Equity be recorded as net worth of Assets at the time of initial bookkeeping dates. and contributions for basic net worth be recorded as increase of Equities instead of recording as regular revenues. (4) Such accounts as occurs uniquely in the Clan transactions were illustrated as the reference table.