斗山그룹의 企業文化

Seung Hee Koh(高承禧) 한국경영사학회 2002 經營史學 Vol.28 No.-

This paper has the purpose that is to detect the basic corporate culture of Dosanism. It is derived from the establishing spirit of the founder, Seung-Jik Park of Doosan Group, and the innovative entrepreneurship of his son, Doo-Byung Park. Doosan Group was founded by Seung-Jik Park in 1896, and has been brought up one of top business conglomerates and oldest outstanding enterprises in Korea. The founder’s establishing creeds is composed of the peace and amity among the people, responsibility, honesty, diligence and economy. And the managerial thoughts of 2nd founder, Doo-Byung Park, is as follows: (1) respect for the human value, (2) reliability, (3) diligence and economy, (4) craftmanship, (5) social responsibility, (6) rationalism and (7) patriotic spirit, etc. Doosan-spirit or Doosan-manship as common values of Doosan Group is involved in their philosophies. So, the basic corporate culture of Doosanism is based on their entrepreneurships and management thoughts. However, 3 top executives, Yong-Gon Park, Yong-Oh Park and Yong-Sung Park under the tricar business system of the group have created and developed the new management ideologies for new vision of 21st century. It is as follows: (1) customers, (2) quality, (3) innovation and (4) human resources. The new future-oriented corporate culture of Doosanism is derived from this creeds and based on the excellence-driven growth as new start vision. These new cultural values of Doosanism is composed of (1) the Harmonization of human-oriented management, (2) the customer-oriented commensalism, (3) the principles of ethical management, (4) the challenging doctrine of pioneer spirit and can-doism, (5) the result-principles of excellence-driven growth for long-term vision, (6) the management principles that corporations must contribute to the well being of the nation and society as patriotism. Therefore, we can find that the basic culture of Doosanism is deeply rooted in striving for excellence-driven growth and development through challenge and exploration of potential by business creeds of the group.

황체기 결함이 있는 불임환자에서 클로미펜 투여 여부에 따른 자궁내막 내의 Prolactin의 발현 양상의 비교 연구

고승희,황정혜,심의섭,고재환,김용봉,장세진,Goh, Seung-Hee,Hwang, Jung-Hye,Sim, Ey-Sub,Koh, Jae-Whoan,Kim, Yong-Bong,Jang, Se-Jin 대한생식의학회 2003 Clinical and Experimental Reproductive Medicine Vol.30 No.1

Objective : Clomiphene citrate is one of the most commonly used drugs in the treatment of infertility, but the pregnancy rate achieved with clomiphene citrate is significantly lower than the ovulation rate due to its antiestrogenic effect on the endometrium. Endometrial prolactin is considered to be a marker and an inducer of predecidualization that is characteristic of secretory endometrium. The purpose of this study was to evaluate the association of clomiphene citrate and unsatisfactory endometrial differentiation to secretory endometrium by examining the endometrial expression of prolactin in clomiphene citratetreated infertile women with luteal phase defect. Methods : The endometrial samples from infertile women with luteal phase defect (n=27) were examined. Five cases during secretory phase and six cases during proliferative phase were obtained by biopsy. Sixteen cases were obtained by biopsy during secretory phase after clomiphene citrate treatment. By immunohistochemical staining for prolactin, all obtained endometrial tissues were examined. The differences in the endometrial expression of prolactin were evaluated between proliferative phase and secretory phase, and between clomiphene citrate treated group and no treatment group during secretory phase. Results: The staining of endometrial prolactin was significantly more intense in the glandular epithelial cells and stromal cells in the secretory endometrium than in the proliferative endometrium. The glandular expression of prolactin in the secretory endometrium was not significantly different between the clomiphene citrate-treated group and no treatment group (p=0.719), but the staining of prolactin in the stromal cells was significantly less intense in the clomiphene citrate-treated group than no treatment group (p=0.019). Conclusion: In this investigation, we demonstrated that the endometrial stromal expression of prolactin in the secretory phase was significantly lower in the clomiphene citrate-treated group campared with no treatment group in infertile women with luteal phase defect. And our finding suggests that clomiphene citrate may have an adverse effect on the endometrial predecidualization in infertile women.

도봉산 천축사 비로자나삼신괘불도 도상 연구

고승희 ( Koh Seung-hee ) 한국불교미술사학회 2016 강좌미술사 Vol.47 No.-

Virozana Trikaya banner painting of Cheonchuk-sa temple in Dobongsan mountain was prepared in 1858, and is banner pictures drawing three Buddhas with Hwaeom sermon scenes including dharmakaya Virozana Buddha, sambhogakaya Nosana Buddha, and nirmanakaya Shakyamuni Buddha. In Joseon dynasty, in Seoul and Gyeonggi where many royal Buddhist monasteries were built, many Buddhist artworks were created with the wish of the royal family. In Joseon dynasty, since the 17^th century, the Buddhist view of Hwaeum became popular along with the Lotus Sutra philosophy, and Trikaya Buddha iconographies centering on Hwaeom thought in the Buddhist art were created a lot. Being established in 1858 in accordance with this trend, the painting of Virozana Trikaya Budda in Cheonchuksa centered on Hwaeomgyeong, and expressed scenes of Hwaeomgyeong sermons, which could be an important referential point of Buddha painting styles in the 19^th century in Seoul and Gyeonggi. In addition, the Buddhist temple Cheonchuksa was directly involved in the royal family, and the temples were rebuilt. At the time of king Myeongjong, the temple`s influence was so great that queen Munjoeng contributed Hwaryuyongsang to the temple to create a seat of a Buddhist idol. In the late 19th century, it can be said that a number of disciples as well as queen Myengseong donated restoration and rebuilding of temples, which could not only prove the status of the temple at the time but Buddhist paintings at a high level were created as well. From Trikaya banner painting of Cheonchuk-sa temple, a few important significances could be found throughout the Buddhist art history. First, it is a representative Trikaya banner painting in Seoul and Gyeonggi in the 19<sup>th</sup> century which had a legitimate descent of Trikaya banner painting Iconography created after 17th century but showed an iconography different from that of the other periods. It has created a new and unique iconography expressing Nosana Buddha and Shakyamuni Buddha by keeping Virozana Buddha in the center. Second, it is an important reference point for the standard of Buddhist chronology of the Joseon era with clear records of creation year and the painter monk. As seen from the record, by looking at the painting style of Haundang Yugyeong (夏雲堂 有鏡) and exchanging the painting styles with his assistant painters, Changyeop (?燁), Chongji (聰持), Bongjo (奉照) and Chongryun (聰崙), the painting styles in Seoul and Gyeonggi could be found. Third, there is a combination of a green and blue cold-color system, a combination of a red and yellow-colored warm-color system, and a halftone with a lot of whitening, which are intensely colored, but they are generally warm and bright. You can feel the feeling of life with a flexible line of feeling of power and speed, and various types of patterns are also centered around Dan, rather than the body of Buddha. In this way, as Virozana Trikaya banner painting of Cheonchuk-sa temple has the discordant style and form of the paintings with the painting record unchanged and different from the existing banner paintings, it is possible to identify the leading monk painter, Hanundang Yugyeong`s style of Buddhist paintings. As it enables us to examine new forms of Buddhist paintings with his proper application of expressive techniques and use of colorful patterns and flexible calligraphy, it is meaningful in virtue of the Buddhist painting history in investigating banner painting styles in Seoul and Gyeong in the 19^th century.

南楊州 奉先寺 三身佛掛佛圖 圖像 硏究

고승희 ( Seung Hee Koh ) 한국불교미술사학회 2012 강좌미술사 Vol.38 No.-

임진왜란 이후 불교는 법화사상이 크게 유행하여 석가불이 중점적으로 많이 조성되었으나, 17세기 이후에는 화엄사상이 주축이 되면서 비로자나불중심의 삼신불 도상이 많이 조성되는 변화가생긴다. 이러한 삼신불은 대승불교와 깊은 관련성을 가지고 9세기부터 본격적으로 유행하기 시작하며, 조선 17-18세기에 이르면 후불도와 괘불도로서의 불화가 크게 유행하게 된다. 이 중 괘불도는 전형적인 군집도 형식과 독존도 형식으로 분류되는데, 봉선사 괘불도는 수타사 괘불도 이후의 전형적인 군집도 형식의 불화로 『화엄경』중심의 ``毘盧舍那三身佛``의 화엄설법장면을 표현한 그림으로서 서울·경기지역 삼신불괘불도 도상을 선도한다는데 학술적·자료적 가치가 있다고 하겠다.남양주 봉선사 삼신불괘불도는 19세기 이후 삼신불괘불도의 도상적 시원이 되고 있음은 물론,불·보살과 군상들의 배치가 지금까지와는 다른 매우 특이한 형식으로 새로운 2단 구도를 창출해내고 있다. 또 화기 중의 내용으로 보아 尙宮 이씨가 왕비(寧嬪 김씨)의 영가천도를 위해 조성한 왕실발원불화이면서도 기존의 괘불도와 차별화된 도상과 형식을 갖고 있다. 채색은 황토색과 난색 계열의 색채와 호분이 많이 가미된 중간색조가 주류를 이루고 있어 전반적으로 따뜻하고 부드러우면서도편안한 느낌을 주며, 담채기법의 적용과 거친 듯 유연한 필선의 구사 등의 표현기법을 이해하고 분석하는데 불교회화사적 의의가 크다고 하겠다. 이처럼 봉선사 삼신불괘불도는 기존의 괘불도와 차별화된 독창성을 발휘하고 있어 연구의 의의가 있다고 판단된다. Although Sakyamuni statutes were the main trend based on the Lotus ideology after the Japanese Invasion of Korea in the year of Imjin (1592), Trykaya especially Vairocana came to be popular after the 17th century with the introduction of Hwaeom. Such Trykaya are closely related to Mahayana Buddhism and became very popular from the 9th century. By the 17th to 18th century, Buddhist paintings such as Rear paintings and Banner paintings became very popular. Among them, Banner paintings can be classified as group type and single statue type. Banner painting in Bongseon-sa Temple is a typical Buddhist painting following that in Suta-sa Temple. It shows Hwaeom sermon scenes of Vairocana Trykaya in the Avatamska Sutra and is meaningful from the perspective of academy and materials in that it leads the iconography of Trikaya banner paintings in Seoul and Gyeonggi. Trikaya banner painting in Bongseon-sa Temple in Namyangju is the origin of the iconography of Trikaya banner paintings after the 19th century and it creates a new two-ayer placing Buddha, Bodhisattva and people in unique positions. From the commentary of the painting, it can be inferred that this is the Buddhist painting sponsored by royal family that Sanggung(尙宮) Lee prayed for the spirit of Queen 〔Youngbin(寧賓) Kim〕to go to heaven. It has different iconography and forms from existing Banner paintings. It uses warm colors including the earth color and mid-one colors with frequent use of aleuron, giving warm, gentle and comfortable feelings. It is very meaningful in the history of Buddhist painting as it shows rough but flexible brush touch and thin coloring technique. As such, Trikaya banner painting in Bongseon-sa Temple is very unique differentiated from existing Banner paintings. It is judged to be meaningful and worthwhile this painting because of such uniqueness.

회계학이론의 유형과 구성논리의 기본 틀

고승희 ( Seung Hee Koh ) 한국인터넷비즈니스학회 2015 인터넷비지니스연구 Vol.16 No.1

회계이론의 대상은 회계실무이다. 그것은 측정 및 전달이라고 부르는 회계기능이 작용하는 실무행위이다. 따라서 회계이론의 대상은 회계실무이지만, 회계실무의 대상은 거래이다. 이들 대상개념을 조작하는 개념으로서의 측정과 전달이라는 직능개념을 비롯하여 측정과 전달의 규칙에 관한 논리구조가 형성된다. 그래서 대상개념과 조작개념을 조합하여 회계이론을 구성하는 개념으로서 공준이나 주체 등의 이론개념이 도출된다. 이론이라 함은 일련의 개념에 따라 구성되는 원리의 체계이다. 회계이론에서는 대상개념, 조작개념 및 이론개념이라는 3가지의 개념이 이론의 구성개념이 된다. 어떠한 내용의 이론개념에 입각하여, 또 어떠한 대상개념을 중심개념으로 하고, 어떠한 조작개념에 중점을 두어 이론을 구축하는가에 따라 여러 가지 학설을 탄생하게 된다. 회계패러다임이 형성되는 것이다. 회계이론은 이론의 역할, 관점, 방법 및 대상 등을 기준으로 하여 다양한 유형으로 나누어진다. 본 연구에서 제시하는 회계이론의 유형은 실증이론과 규범이론, 정태론과 동태론, 회계구조론과 회계기능론, 경제지향이론과 정보지향이론 등으로 분류해 볼 수 있다. 그리고 회계이론의 구성은 기능론, 공준론, 원칙론, 회계주체론, 회계책임론 등으로 분류 된다. 또한 회계이론의 출발은 개념체계의 확립에서부터 비롯되는 것이다. This article is designed to provide a basic considerable framework for the approach to the accounting theory. My approach to theory of accountancy is ecletic in nature, not only drawing on the paradigm of the basic levels, but also drawing on several other methodological framework.. An approach is made to take explicit the logic used, starting with the basic objectives of accounting theory. Central in most of this study is theories relating to the implicit relevance of the measurement of accounting events, several transactions and most of informations for decision-making. The theories relating to the thought of accountancy are also significant because of relationships to the measurement of accounting informations and other resource theoretical concepts. This paper has the integration on many new ideas in the theory of accountancy as its basic objective of this approach to theoretic thought of accounting. The significances in this approach to accounting theory are (1) a more explicit use of a accounting framework to evaluate the theory as positive and normative theory; (2) a greater emphasis on the basic objectives of accounting theory as static accounting theory and dynamic accounting theory; (3) an increased reference to theoretical thought; (4) critical studies of recent economic information theory as economic based theory and information based theory in priori theory : (5) an attempt to each topic among several subjects of structural theory and functional theory. In this study, the accounting theories are composed of as follows: (1) accounting functional theory (2) accounting postulate theory (3) accounting principle theory (4) accounting subject theory (5) accounting responsible theory

회계학이론 정립을 위한 공리구조의 진화론적 접근

고승희 ( Seung Hee Koh ) 한국인터넷비즈니스학회 2013 인터넷비지니스연구 Vol.14 No.1

회계공준에 관한 개괄적인 측면을 중심으로 하여 그 기본적인 성격과 특성 및 진화론적인 전개과정에 대하여 정리해 보았다. 특히 여기에서는「회계공리는 기업회계에 있어서의 이론형성의 기초가 됨은 물론, 회계원칙의 정립에 필요한 기본적인 반석의 역할을 한다. 」는 전제 하에 논리전개가 시도된 것임을 밝혀두는 바이다. 따라서 회계이론의 체계적인 파악을 위하여 회계공리가 어떠한 논리적 의의와 구조를 지니고 있는가 하는 곳에 주로 초점을 맞추고 회계원칙(기준)과의 관련성을 구명하려고 하였다. 그래서 얻은 결론으로서는 회계공리는 회계원칙이나 회계시준의 형성을 위한 초석이 되는 것임에 틀림없다는 사실이었다. 그에 근거를 두고 필자는 회계원칙이나 회계기준의 기초가 되는 회계공리로서는 제도적 공리(계산구조적 공리)와 요청적 공리(목적설정적 공리)의 이대유형이 존재할 수 있다는 것을 제시하였다. 전자에 속하는 것으로는 구체적으로 ① 기업실체의 공리 ② 회계기간의 공리 ③ 화폐적 측정의 공리 ④ 계정체계의 공리가 있으며, 후자는 ⑤ 유용성 공리와 ⑥ 적정성 공리, ⑦투명성 공리 등을 갖고 있음을 보았다. 이들 모두의 공리적 개념은 회계원칙과 회계기준을 정립하는 기초로서 작용한다는 논리구조를 인식하였다. 물론, 이것들이 반론을 제기함이 없이 받아들여질 수 있는 것인가에 대해서는 역시의 문의 여지가 있다고 하겠으나, 필자의 견해로서는 회계원칙이나 회계기준이 정립되기 위하여 최소한 이들 일곱 가지의 공리구조만은 기본적인 전제로서 수용되지 않으면 안된다고 사료되는 바이다. This paper is to be composed of approaching to the axiomatic structures for formulation of accounting theory. Since W. A. Paton had attempted to formulate "accounting postulates" in his Accounting Theory(1922), many accounting scholars have been concerned with the axiomatic problems for formulating the basic theory of accountancy. A lot of accounting researchers have used different terms such as underlying concepts, basic accounting conventions, basic assumptions, accounting postulates, and accounting axioms etc. Although there is considerable divergence of opinion as to axioms of accountancy, a evolutional distinction may be drawn between accounting axioms prior to 1950 and those since 1950, particularly in the 1960s. In general, accounting axioms prior to 1950 were mainly intended to throw light on the technical limitations or some conventional assumptions of accounting. In othe words, most of them were meaningful ot understand some basic constructions of the prevailing practices, but were not intended to be used to construct a new theory of accountancy. On the other hand, accounting axioms formulated after 1950 have had the purpose of reconstructing accounting theory so as to narrow the ares of difference and inconsistency between accounting practices and to meet the needs of all interested roups such as stockholders, creditors, government, employees, and othes with bonafide interests. For the purpose of accounting functions and objectives have been given much recognition in constructing accounting axioms. environmental conditions of accounting have also been critically analyzed so that a new accounting theory might be applicable to the changing economic society. As above, there are diversified opinions among accounting researchers as to the nature, characteristics and content of accounting axioms, they should be derived by inductive method and classified into categories if they are to be fundamental in the formulation of accounting principles and standards through deductive reasoning so that accounting may perform its proper function as a means for directing rational economic activities. Following are the proposed classifications of accounting axioms: 1. Structural axioms (type A) (1) economic entity (2) Going concern (3) Accounting period (4) Monetary valuation 2. Objective axioms (Type B) (1) Usefulness (2) Fairness (3) Transparency The type A axioms are derived inductively through the analysis of accounting conventions and methods, rather than thorough the analysis of the environmental conditions such as social, economic and legal systems. The type A axioms are meaningful and indispensable to formulate the accounting principles and standards, since they provide accounting principles and standards with "structural" or "technical" foundations. And the type B axioms are meaningful and indispensable to formulate accounting principles and standards, since they provide accounting principles and standards with "objectives", "guidance" or "motivation". Accounting axioms cannot play an adequate role as a meaningful foundation of accounting principles and standards unless they involve the above type A and B of axioms. Since traditional accounting axioms (type A) were mainly derived from the generalization of accounting principles and standards in order to throw light on the technical limitations or some conventional concepts of accounting, it is obvious that they were meaningful to explain or support the so-called general accepted accounting principles.

진영 화장사(華藏寺) 소장 고산당 축연(竺演) 작 <지장시왕지옥변상도(地藏十王地獄變相圖)> 연구

고승희 ( Koh Seung-hee ) 한국불교미술사학회 2021 강좌미술사 Vol.57 No.-

‘축연’이 1928년 일괄하여 조성한 불화 6점 중의 <지장시왕지옥변상도>는 조선시대 1575∼1577년 추정의 일본 지은원 소장 자수궁정사 <지장보살본원경변상도> 및 1596년의 일본 대복사 소장 <지장시왕도>와, 1862년의 구례 화엄사 <시왕도 ; 2,4,6,8,10대왕>의 화면 구성 및 내용과 유사하면서도 ‘축연’의 독창적인 화면 구성 능력을 보여주고 관자의 시선을 집중시키는데 효과를 극대화 시켜주고 있는 불화로 파악되었다. 또한 이를 통해 내세구제에 대한 그만의 재해석을 담은 강한 의지 전달의 효과적 구성 방법을 보여주고 있으면서, 평면의 화면 속에 공간감 형성을 위한 화면 구성력과 장면의 연계성을 위한 화면 운영방법 및 배경처리 능력에 대해서도 파악해 보았다. 그리고 보색에 가까운 주홍색과 청색을 함께 사용하면서도 약엽 계열 연녹색과 황토색을 적절하게 배합하여 조화를 이루도록 함으로써 ‘축연’의 색채 채용 능력 또한 탁월함을 파악하였다. 이와 더불어 존상 및 사물을 표현하는데 있어 음영법을 적용하여 입체감을 강조하고 있는 근대기 불화 화풍에 대해서도 살펴보았는데, 이와 같은 근대기 불화 화풍은 ‘축연’이 그린 1885년의 해인사 <삼신불도 ; 노사나불도>로부터 비롯되어 1920년대 후반에 들어 절정에 이르렀음이 파악된다. 이 연구를 통해 ‘축연’이 근대기 불교 화단의 대미를 장식한 화승임을 발견할 수 있었다는데 의미를 두고자 하며, 장차 보다 본격적이고 종합적인 연구를 기대해 본다. < Ksitigarbha Ten Kings Hell Sutra Tableau painting >, which is one of six Buddhist paintings created all at once by Chuk-yeon in 1928, following the screen composition and content of Jasugungjeongsa < Dichngpusabenyuanjing-Lunguan Sutra Tableau Painting > housed by Chionin, Japan, estimated from 1575 to 1577 during the Joseon Dynasty, and < Ksitigarbha Ten Kings painting > housed by Daifukuji temple, Japan in 1596, and < Ten Kings painting; 2nd, 4th, 6th, 8th, 10th kings > of Hwaeomsa temple, Gurye, Korea in 1862, shows the original screen composition ability of ‘Chuk-yeon’ and is identified to be a Buddhist painting that maximizes the effect of focusing the viewer’s attention. In addition, through this, it shows an effective method of constructing a strong will that contains his own reinterpretation of the afterlife salvation, and we also investigated the screen composition power to form a sense of space in the flat screen, the screen operation method for the connection of scenes, and the background processing ability. And the color adoption ability of ‘Chuk-yeon’ also uses scarlet and blue, which are close to complementary colors, whereas it was found that the soft leaf type of light green and ocher color were properly mixed to achieve harmony. In addition, in expressing Buddha and objects, we also explored the expression technique that emphasizes the three-dimensional effect by applying the shading method, it was found that it started from < Painting of Tirkaya; Locana painting > of Haeinsa temple in 1885, reached its peak in the late 1920s. Through this study, it is meaningful to discover that ‘Chuk-yeon’ is a painter-monk that decorated the great end of modern Buddhist painting circles, and we look forward to more full-scale and comprehensive research on this in the future.

우리나라 회계원칙의 전개과정과 이론구조에 관한 연구

고승희(Seung - Hee Koh) 한국경영학회 1988 經營學硏究 Vol.17 No.2

혜사(慧史) 문명대 교수 정년퇴임 기념 논문집 : 미술사의 작가와 유파 ; 불교회화 : 서구방필 수월관음도 문양을 통해 본 유파 연구

고승희 ( Seung Hee Koh ) 한국불교미술사학회 ( 구 한국미술사연구소 ) 2006 강좌미술사 Vol.26 No.2

고려후기 전환기의 미술 특집 : 논문 ; 고려불화의 불의문양 연구 (하)

고승희 ( Seung Hee Koh ) 한국불교미술사학회 2004 강좌미술사 Vol.22 No.-