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      • 聯結財務諸表에 관한 考察

        김정자 淑明女子大學校 大學院 1983 국내석사

        RANK : 247631

        The purpose of this paper is to consider general theory of the consolidated financial statements and to grasp the actual condition of the system in our country and also to present the remedy for the problems followed by. Consolidated financial statements are prepared to report the results of operations and the financial position of a parent company and its subsidiaries essentially as if the group is a single company. By regarding the affiliated companies as a single unified business, the company can inform managerial staffs, investors and other parties with interests such as present and potential shareholders, employees, customers, and etc. of the results of operations and financial position of the group as a whole. Although in our country, this consolidated accounting system was introduced in time from the business accounting rule's point of view, still it does not put into effect widely because our country follows the same provions of U.S. consolidated accounting which do not fit into our business realities with basically different business circumstances. In this regard, we have to reconsider the present system of consolidated accounting. To solve the problems and to help the consolidated financial statements to be used widely, the following points have to be stuied and reviewed. Firstly, it is needed to resort to coersive measures and intensify the supervision to make companies adopt the system positively. Secondly, it should be prohibited to add and subtract the company members which they try to include in the consolidation accounting at the company's will through adjustment of equity. Thirdly, At present companies are applying cost method accounting to assess investment of individual account. From now on concerned companies, certified public accountants, and related offices are demanded to exert efforts to widely extend the equity method accounting which is rather useful to those who want to get information about the position of the group and analysis of certain balances in the financial statements of the concerned company. Forthly, consolidated financial statements should be prepared and reported compulsorily as a basic financial statements and audited closely by the certified public accountants and governmental supervisory offices. Lastly, the difference in amount after removing the parent's investment account with the subsidiaries' capital account should not be settled at consolidation adjustment account collectively as far as the sources of the balance are clear. It need to be settled properly at the exact accounts according to the right reasons. In the atmosphere of continuous economic growth, business will flourish continuously and the trend toward grouping is expected to increase. Accordingly the consolidated financial statements will be required more urgently for the forthcoming days. In accordance with this tendency the method and procedure of preparation have to be enacted so that accountants prepare the consolidated financial statements more easily and there must be continued efforts to improve the system.

      • 영어로 진행되는 영어수업에 대한 초등학생의 학습동기 및 불안감에 관한 연구

        김정자 부경대학교 교육대학원 2012 국내석사

        RANK : 247631

        A Study on Elementary School Students' Motivation and Anxiety in TEE Kim, Jeong-ja Graduate School of Education Pukyong National University Abstract The purpose of this study is to explore the motivation and anxiety of students in TEE. The group I am interested in are the elementary school students. For this purpose, grade third, fourth, fifth and sixth grades of Elementary school students in Busan and Gimhae were asked to participate in the survey and interviews. The results are as following: First, Grade 4 students’ English learning motivation in TEE is a little higher than that of grade five or grade six students. High and middle level students’ English learning motivation in TEE is higher than that of low level students. This is because low level students don't understand well what they listen to in English class, and they lose interest and motivation more easily. Second, Grade 4 students’ anxiety in TEE is higher than in other grades. However, no significant differences were found in the other different grades. Most students showed low anxiety in TEE. This is because they are exposed to native teachers. They have experienced friendly English learning environments. So they are more used to English study, and are generally more relaxed when studying English. Compared to high and middle level students, lower level students experience more anxiety in TEE environments. After doing my study, I have come to the conclusion that some changes need to be made in how we teach English to our students. For grade five or grade six students who have low English learning motivation in TEE, an English teacher needs to teach, using simple English. The English teacher must carefully consider the grade five and grade six students' cognitive abilities when teaching and planning lessons. Also, the teacher should base his/her lessons on the interests of the students, when preparing English games and activities. By doing this, the teacher can have a better chance of increasing the motivation of students, and improve the students’ learning of English in the classroom. For low level students who have the lowest English learning motivation and the highest anxiety in TEE, the government should decrease the class size, allowing more actual teaching time per student, and thereby improving the English teaching environment and chances of success in the TEE teaching environment. A Study on Elementary School Students' Motivation and Anxiety in TEE Kim, Jeong-ja Graduate School of Education Pukyong National University Abstract The purpose of this study is to explore the motivation and anxiety of students in TEE. The group I am interested in are the elementary school students. For this purpose, grade third, fourth, fifth and sixth grades of Elementary school students in Busan and Gimhae were asked to participate in the survey and interviews. The results are as following: First, Grade 4 students’ English learning motivation in TEE is a little higher than that of grade five or grade six students. High and middle level students’ English learning motivation in TEE is higher than that of low level students. This is because low level students don't understand well what they listen to in English class, and they lose interest and motivation more easily. Second, Grade 4 students’ anxiety in TEE is higher than in other grades. However, no significant differences were found in the other different grades. Most students showed low anxiety in TEE. This is because they are exposed to native teachers. They have experienced friendly English learning environments. So they are more used to English study, and are generally more relaxed when studying English. Compared to high and middle level students, lower level students experience more anxiety in TEE environments. After doing my study, I have come to the conclusion that some changes need to be made in how we teach English to our students. For grade five or grade six students who have low English learning motivation in TEE, an English teacher needs to teach, using simple English. The English teacher must carefully consider the grade five and grade six students' cognitive abilities when teaching and planning lessons. Also, the teacher should base his/her lessons on the interests of the students, when preparing English games and activities. By doing this, the teacher can have a better chance of increasing the motivation of students, and improve the students’ learning of English in the classroom. For low level students who have the lowest English learning motivation and the highest anxiety in TEE, the government should decrease the class size, allowing more actual teaching time per student, and thereby improving the English teaching environment and chances of success in the TEE teaching environment.

      • 수도생활의 내적 자유에 대한 영성적 고찰 : 선한목자예수수녀회 중심으로

        김정자 가톨릭대학교 문화영성대학원 2012 국내석사

        RANK : 247631

        본 논문의 목적은 수도생활의 내적 자유에 대하여 영성적으로 고찰하고, 수도자가 그 자유를 실제적으로 살아가기 위한 방법을 제시하는 데 있다. 수도생활의 요소들 안에 자리한 내적 자유를 살펴보고, 수도생활에서 내적 자유가 얼마나 중요하고 의미 있는가를 확인하며, 자유의 영성을 수도생활 안에서 실현할 수 있는 방법을 찾고자 하였다. 이를 위하여 본 논문에서는 먼저 그리스도인의 내적 자유에 대한 전반적인 이해를 시도하였다. 성경과 교회 문헌, 그리고 대신덕인 믿음과 희망과 사랑의 차원에서 고찰하였다. 다음으로 그리스도인의 내적 자유의 일반적 이해를 바탕으로 수도생활의 내적 자유에 대해 고찰하였다. 자유와 수도생활의 요소들과의 연관성 안에서 수도생활이 함의한 자유의 영성적 측면을 살펴보았다. 여기에서는 선한목자예수수녀회의 『생활규칙』을 중심으로 하였다. 수도생활은 삼위일체이신 하느님을 바라보고 가까이 따르는 삶이며, 내적 자유가 자리하는 탁월한 그리스도인의 삶의 방식이라고 할 수 있다. 이어서 수도자가 내적 자유를 현실의 삶에서 충분히 살아가지 못하는 원인을 찾아보고, 자유로운 수도자가 되기 위한 방법을 영적 측면에서 제안해 보았다. 그것은 첫째, 삼위일체이신 하느님을 사는 것이다. 둘째, 길이요 진리요 생명이신 선한 목자 예수 그리스도를 사는 것이다. 셋째, 복자 야고보 알베리오네 신부의 삶을 모델로 삼는 것이다. 여기에서 자유 실현의 첫째와 둘째방법은 본 수녀회의 설립자인 복자 야고보 알베리오네가 회원들에게 남긴 영적 가르침을 기초로 하였다. 수도생활의 요소들은 하느님의 자유에로 방향 지어져 있으며, 수도자가 자유를 살 수 있도록 한다. 내적 자유는 하느님께 더욱 가까이 다가가고 그분을 닮기 위한 길이다. 또한 사랑이신 그분의 초대이며, 수도생활의 목적을 이루도록 한다. 그러므로 수도자는 영적인 여정 안에서 하느님께서 선사하신 참 자유인 내적 자유의 의미를 깨닫고 누리며, 계속해서 자유를 획득하기 위한 길을 걸어가야 한다. This thesis aims to present a study on the Spirituality of Inner Freedom, in the Religious Life and methods on how it can be put into life. Among the different elements of Religious Life, I found out the Inner Freedom occupies a very important space. I have verified what Inner Freedom means and have searched methods on how it can be a reality in the Religious Life. First of all, I have tried to understand the meaning of Christian Inner Freedom in general, and I have used this as the basis for this study. For my resources, I used the Sacred Scripture, Documents of the Catholic Church and the three Cardinal virtues of Faith, Hope and Charity. Then, I have considered freedom and the elements of Religious Life in relation to Spiritual Freedom within the context of Religious Life itself and I have focused on『Rule of Life』 of the Sisters of Jesus Good Shepherd “Pastorelle”. Contemplating on the Holy Trinity ( Father, Son and Holy Spirit), I realized that Inner Freedom is a mode to following Him more closely. In the process, I realized that it is difficult for a religious to live this Inner Freedom to the full and why. For this reason, I am proposing methods on how to attain it within the spiritual dimension. First : To imitate the life of the Holy Trinity Second : To follow Jesus as the Way, Truth and Life Third : To use as model and to imitate the life of Blessed James Alberione. I have used the first and the second method as basis following what Blessed James Alberione, the founder of the Sisters of Jesus Good Shepherd “Pastorelle”, told the sisters of this congregation, regarding Inner Freedom and how to really acquire it. Therefore, I say that if all the elements of Religious Life are directed toward God, it is possible to acquire Inner Freedom. Inner Freedom is a way to follow God more closely and so to resemble Him in our life. In this manner, a religious is able to fulfill in her life the ultimate objective of the Loving God who called her to the Religious Life. To conclude; a religious discovers within her spiritual journey the gift of Inner Freedom, finds joy in it and the need for continuous effort to follow the path of this freedom to obtain it to the full.

      • 숄칼라 설계방법에 따른 시각적 이미지 변화 연구 : 칼라스탠드분과 칼라외곽선을 중심으로

        김정자 한국방송통신대학교 평생대학원 2011 국내석사

        RANK : 247631

        본 연구는 숄칼라의 설계 법에 있어서 숄칼라의 구성요인에 따른 칼라 형태의 변화 및 시각적 이미지 변화를 알아보고 숄칼라의 패턴 설계 시 칼라의 형태에 영향을 미치는 요인을 밝혀내어 완성된 칼라의 형태와 이미지를 예측할 수 있게 함으로써, 패턴 제작 시 필요한 참고자료를 제공하는데 목적이 있다. 이를 위해 본 연구에서는 숄칼라의 구성요소 즉 뉘임 및 여밈, 깊이를 변화를 주어 각각의 패턴을 설계한 후 12종류의 실험복을 제작하여 칼라의 스탠드분과 칼라 외곽선의 치수를 실측하였다. 또한 각 구성요소 변화에 따른 시각적 이미지의 변화를 알아보기 위해 의미미분척도를 사용하여 시각적 평가를 시도하였다. 자료 분석은 SPSS12.0을 사용하여 통계처리 하였으며 분석방법은 상관분석, 일원분산분석 및 Duncan test, 사후검정이 사용되었다. 본 연구의 결과는 다음과 같다. 첫째, 숄칼라의 설계방법에 따른 칼라형태의 변화인 뉘임 치수에 변화를 주어 설계하였을 때의 칼라 형태변화는 뉘임 치수를 많게 할수록 스탠드는 낮아지며 스탠드분이 낮아지면 칼라외곽선은 증가하는 것을 알 수 있었다. 즉, 스탠드분의 높고 낮음에 따라 외곽선의 증감이 생기며 이는 목에 달라붙은 형태이거나, 목에서 많이 떨어져 스탠드분이 낮아지면서 넓은 shawl collar가 된다는 것을 알 수 있었다. 또한 여밈 치수에 변화를 주어 설계 하였을 때의 칼라형태변화는 여밈 분을 많게 할수록 스탠드 분도 높아지며, 칼라외곽선도 점점 커지는 shawl collar가 된다는 것을 알 수 있었다. 그리고 깊이치수에 변화를 주어 설계하였을 때의 칼라형태변화는 깊이분을 깊게 할수록 스탠드분은 낮아지며 칼라외곽선은 증가함을 할 수 있었으며, 이로서 깊이분을 깊게 할수록 스탠드는 낮아지며 칼라외곽선이 점점 커지는 shawl collar가 됨을 알 수 있다. 둘째, 숄칼라의 시각적 이미지 변화에 따라 나타난 칼라 형태의 변화를 보면 뉘임의 변화를 준 시각적 이미지에서는 지적인, 우아한, 깔끔한, 여성적인, 부드러운, 편안한 이미지에서 유의적인 차이를 보였으며 이는 뉘임의 변화를 중간 정도인 5cm로 주었을 때 가장 평균 점수가 높았다. 이는 뉘임 2.5cm로 설계시 목에 너무 밀착되게 보이고, 뉘임 7cm는 너무 목에서 떨어져 부자연스럽게 보였으므로 뉘임의 변화가 심하지 않은 중간정도인 5cm로 구성하여 숄칼라를 제작시 스탠드가 적당하게 낮아지면서 목에 많이 밀착되지않고 자연스러운 형태로 보여지기 때문이라고 사료된다. 또한 여밈의 변화를 준 시각적 이미지에서는 25개의 척도중에서 16가지 이미지에서 유의한 것으로 나타났다. 던칸의 사후검정에서 보면 2cm와 5cm의 여밈을 주었을 때 한집단을 이루며 유사한 차이가 없음을 알 수 있음으로 나온 것으로 보아 대개의 사람들이 더블여밈 보다는 싱글여밈에 더 익숙한 것으로 여겨지며 활동하는데 있어서도 싱글여밈이 더 활동적이라고 지각하기 때문에 평균이 높게 나온 것을 알 수 있다. 여밈 변화에 대한 이미지가 지적이며, 우아하고, 현대적이며, 여성스럽고, 세련되며, 부드럽고, 편안하며, 매력적인 이미지로 지각 하는 것으로 나타냄을 알 수 있다. 또한, 깊이의 변화를 준 시각적 이미지에서는 깊이에 대한 이미지가 우아하고 평범하고 편안하고, 전문적이며, 부드럽고, 세련되었으며 개성 있고 우아한 이미지로 나타냄을 알 수 있다. 깊이의 시각적인 이미지 변화를 참고하여 세련되고 전문적인 이미지, 개성 있고 우아한 이미지인 럭셔리한 숄칼라 가디건, 숄칼라 자켓 등을 연출하면 효과적인 이미지를 연출할 수 있을 것으로 사료된다. 이러한 연구 결과는 숄칼라 설계 시 필요한 뉘임, 여밈, 깊이 등의 증감을 설정할 수 있으며, 시각적 이미지 차이를 밝힘으로써 실제 패션디자인이나 패턴제작, 제품 생산에서 유용하게 사용될 수 있다. 특히 숄칼라 패턴 상에서 완성되어질 칼라의 형태나 이미지를 미리 예측할 수 있도록 함으로써 현실적으로 디자인이나 패턴 제작 시 유용한 정보로 활용될 수 있다. The purpose of this study is to examine the changes in the forms of collar and visual images depending on components of shawl collar in designing method of shawl collar, and to provide the reference necessary for making pattern by enabling them to predict the forms and images of completed collar through identifying the factors to affect the forms of collar upon the pattern designing of shawl collar. In this study, once each pattern is designed by changing components of shawl collar such as neuim, closure and depth, 12 types of testing clothes are made and the size of stand part of collar and outline of collar are measured. In addition, in order to examine the changes in visual images as each component was changed, the visual assessment was attempted by using semantic differential scales. Data were statistically analyzed using SPSS12.0. Correlation analysis, ANOVA, Duncan’s test and post-test were conducted as analysis methods. Conclusions from the results of this study are as follows. First, upon designing the shawl collar with changes on neuim measurement which are the changes in the forms of collar according to designing method of shawl collar, the changes of the form of collar show the stand is lowered as neuim measurement increases and the outline of collar increases as the stand part is lowered. In other words, the increase or decrease of outline is produced according to the higher or the lower stand parts. It demonstrates that it is the form to stick on the neck or a wide shawl collar is produced as it’s far from the neck and the stand part is lowered. In addition, upon designing with changes of closure measurement, the changes in the form of collar show that the stand part gets higher as the closure part increases and the outline of collar becomes the wider shawl collar. Upon designing with changes of depth measurement, the changes in the form of collar show that the stand part gets lower and outline of collar increases as the depth part gets deeper. Therefore, we realize that the stand part gets lower and the outline of collar becomes the wider shawl collar as the depth gets deeper. Second, in terms of the changes in form of collar according to changes of visual images of shawl collar, changes of visual images of neuim such as intelligent, elegant, clean, feminine, soft and comfortable images show the significance. When the change of neuim is 5cm of middle range, the average score is the most. It demonstrates that the stand is properly lowered and it does not stick to the neck much and exhibits the natural form upon designing the shawl collar with 5cm of middle range, since the designing of neuim with 2.5cm shows that it is very tight to neck and designing with 7cm shows the unnatural form away from the neck. In visual images of changes in closure, 16 kinds of images show the significance among 25 standards. Duncan’s post test shows that they constitute one group and do not show the significant difference upon 2cm and 5cm of changes in closure. It suggests that most people get used to single closure rather than double closure, and the average is higher since they recognize that single closure makes more active. The images about changes in closure are recognized as intelligent, elegant, modern, feminine, stylish, smooth, comfortable and charming. In addition, the visual images of changes in the depth are shown as elegant, plain, comfortable, professional, smooth, stylish and unique. It would present the effective images, if luxurious shawl collar cardigan or shawl collar with stylish, professional, unique and elegant images by referring to the visual image changes in depth. The results of this study set the increase or decrease of neuim, closure and depth necessary for designing the shawl collar and can be useful in the actual fashion design, making pattern and production by showing the difference in visual images. Especially, it can be used as valuable information upon designing or making pattern by enabling to predict the form or image of collar to be completed in the shawl collar pattern.

      • 자연어 처리에 의한 3NF의 관계 데이타베이스 설계에 관한 연구

        김정자 全南大學校 1988 국내석사

        RANK : 247631

        관계형 테이타베이스 설계에 있어서는 개념설계 단계시에 E-R다이어그램에서 변환된 최종적인 릴레이션들에서 발생하는 여러가지 이상현상(anomaly)들을 제거하기 위한 정규화(Normalization)가 가장 중요한 문제라고 할 수 있다. 본 논문에서는 자연어(Natural Language)문답에 의해 형성된 E-R다이어그램을 가지고 최종 제3정규형(The Third-Normal Form)에 있는 관계형 데이타베이스 설계하는 시스템을 구현하였다. In relational database design, normalization is the most important problem to eliminate many anomalies which occur in the final relations translated from E-R diagram in the conceptual design. In this paper, system was implemented to design relational database in the Third-normal form with E-R diagram was delivered by natural language dialog.

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