정보계 고등학교 ERP교육 도입방안 연구

김동률 부산외국어대학교 교육대학원 2002 敎育論叢 Vol.4 No.-

To verify the propriety introduction for ERP study, we had an enquete for 20 instructors who teach business and accounting in school. It is very neccessary information high-schools to introduce ERP study because the change of company's operation is directly connected with the instructions of information high-schools. In consequence, the introduction for ERP study shoud be taken in information high-schools.

전통회계이론의 발전 과정에 관한 연구

김동률 부산 외국어 대학교 2003 外大論叢 Vol.27 No.-

The Publication of Pacioli's Book marks the end of the development period. The system of Venice was widely used in Italy and was spreading to other countries by 1494. Very few technical improvements were made to the cost-based double entry bookkeeping system for the next 300 years. Modern accountants reading Pacioli's book are surprised by the similarity between the ‘system of Venice’ and Contemporary practice. The changes in bookkeeping since that time have been in detail rather than in principle. We have called the 300 years between 1500 and 1800 the ‘pre-theory period’, because there was very little interest in accounting theory or research. The period was the spread of the Italian system of bookkeeping throughout Europe and America but there was little interest in explaining or justifying the procedures adopted. The method was learned but not understood, in a way similar to children learning to ride a bike without even thinking about the physics which underpins their behavior. Peragallo shares our view of this 300 years. He has written that ‘no theory of accounting was devised from the time of Pacioli down to the opening of the nineteenth century’. We have traced the development of general descriptive theories of accounting. During the nineteenth century, these theories tended to be simple. They attempted to describe accounting procedures by reference to a single hypothesis relating to either proprietorship or entity considerations. In the twentieth century, the general descriptive theories became more complex as accounting researchers observed the practice of accounting more closely. Lists of confirmed hypotheses about accounting, variously classified, were published by several authors. These sets of confirmed hypotheses each comprised a general descriptive theory of accounting. The period from 1956 to 1970 was the expression of many new ideas about accounting. The search for a better accounting system resulted in five broad proposals for change. The first, largely developed by Edwards and Bell, suggested that accounting should be based upon the current (replacement) cost of assets. The second, developed from the work of Sweeney, suggested that historical cost should be modified by an index of changes in the general price level. The third, developed by Chamber, proposed that accounting should be based upon the net selling price of assets. The fourth, developed from the work of Bondright, proposed that ‘value to the owner’ of ‘deprival value’ should be the basis of measurement. The fifth, developed from the work of Sorter, is the events approach which suggested that no one measure of income is relevant for all users’ needs, with the results that there is a need for data expansion. By 1970, proposals for changing the accounting measurement system were well developed. In subsequent years, the various proposal for change have been frequently reiterated (not always by the original advocates) and amended and refined. In fact, the debate surrounding the relative merits of these proposals is still continuing. It is possible that the fifteen years of research into general prescriptive theories of accounting may yet have profound long-run effects upon the practice of accounting. Carl Nelson has written that ‘the decade of the 1960s represents a high point of this branch of accounting literature. No other decade in the past has brought forth such a scintillating list of works’.

부진정부작위범의 동치성 요건과 행위정형동가치설 - 독일에서의 논의를 중심으로 -

김동률 한국형사정책학회 2023 형사정책 Vol.35 No.2

correspondence with the crime by act is accepted as a general requirement for the crime by omission. In other words, correspondence with the crime by act is required, and it is recognized when two conditions are met: ①the guarantor position and ②equivalence of the form of the act. However, correspondence requires that the crime by omission and the crime by act are on an equal level in terms of content and illegality, and different standards must be applied to review this according to the type of crime. First of all, in true result crimes where the illegality of an act is defined only by the result itself rather than the mode of the act, ②the equivalence of the form of the act is not a criterion for the crime by omission. In this case, if the existence of the guarantor position to prevent the occurrence of the result is confirmed, his omission can be evaluated as illegal equivalent to the crime by act. In other words, in the case of true result crimes, ②the equivalence of the act is not a requirement for correspondence. This is because it is impossible to demand the equivalence of the form of action for a crime that does not presuppose a specific form of action. However, it is different in the case of so-called behavior-related result crimes, in which the constituent requirements require not only the occurrence of a simple result but also that it be realized in a specific action method. Here, in order to constitute a crime by omission, ① not only the status of a guarantor but also ② the equivalence of the punishment of the act are required. The specific method of action required by the offender should be reflected in the omission, and it should be reviewed whether the illegality implied in the omission and appeared at an equal level in the omission. And this behavior-related result crime is the object to be reviewed for the equivalence of the behavioral pattern. 작위범과의 동치성은 부진정부작위범의 일반적인 성립요건으로 받아들여지고 있다. 즉 작위범과 그 불법에 있어서 동치성이 요구되고, 동치성은 ①보증인지위와 ② 행위정형의 동가치성이라는 두가지 요건이 갖추어졌을 때 인정된다는 것이다. 하지만 동치성은 부진정부작위범과 작위범이 그 내용과 불법에서 대등한 수준임을요구하는 것으로, 이를 검토하는 데에는 범죄의 유형에 따라 다른 기준이 적용되어야 한다. 먼저 행위의 불법이 행위의 태양보다는 발생한 결과 자체만으로 징표되는 진정결과범에 있어서는 ②행위정형의 동가치성은 부진정부작위범의 성립요건이 아니다. 이 경우에는 결과발생을 방지하여야 할 보증인지위의 존재만 확인되면 그의 부작위는 작위범의 작위와 동등한 불법으로 평가받을 수 있다. 즉 진정결과범에 있어서는②행위정형의 동가치성은 동치성의 요건이 아니다. 특정한 행위정형을 전제하지 않는 범죄에 행위정형의 동가치성을 요구하는 것 자체가 불가능하기 때문이다. 하지만 구성요건이 단순한 결과발생 뿐 아니라 그것이 특정한 행위방법으로 구현될 것을 요구하고 있는 이른바 행태관련적 결과범의 경우에는 부진정부작위범에 있어서도 ①보증인 지위 뿐만 아니라 ②행위정형의 동가치성이 요구된다. 즉 작위범이요구하는 특정한 행위방법이 부작위에 반영되어야 있어야 하고, 작위범에 내포된 불법이 부작위에 있어서도 동등한 수준으로 나타났는지가 검토되어야 한다. 그리고 이행태관련적 결과범이 바로 비로소 행위정형의 동가치성을 검토해야 하는 대상이다.

會計決定 危險과 市場決定 危險과의 關係에 관한 實證硏究

金東律 釜山外國語大學校貿易經營硏究所 1986 貿易經營論集 Vol.1 No.-

Recent research in portfolio theory provides some a priori and empirical knowledge of the decision processes of one external user, the investor in the firm's securities. This study extends that research in terms of its implications for accounting. If corporate financial reporting is to adequately supportive of investment decision making, then clearly it must provide information useful to the formation of risk and return assessments. Baver et. al., reported empirical evidence which indicated that a model using acccounting data provided superior forecasts of the next period's market risk measure when compared to a forecasting model that uses previous market risk data only. The Beaver et.al., research was originally offered as evidence of the potential usefulness of accounting date to investors. Therefore, an issue of paramount concern to the accounting profession is-what is the relationship between the acccount determined and market detemined measures of risk? This study examine the usefulness of accounting data for the security investment determined and accounting determined risk meaures in korean capital market. The empirical study is based on the analysis of the 116 firms whose financial statements and security price data were available from Annual Report of Listed Companies for the years 1976 through 1984. The market determined risk measure,β₁ , was measured for the given period based on the notion derived from Capital Asset Pricing Model. The accounting determind risk measure was derived from key financial ratios that are considered important measures of risk. Regression analysis is used to discover the extent to which accounting measures are impounded in the market risk measure not only at the individual level but also at the portfolio level for the purpose of reducing the possible measurement erros. The results of this study support the joint hypothesis that accounting data reflect the underlying events that determine securities riskiness and the such events are also reflected in the market prices of securities, In summary, First, the evidence supports the contention that accounting measures of risk are impouned in the maket-price based risk measure. Second, accountings data provided superior forecasts of the market determined risk measure for the time periods studied. This test provides tangible demonstation of at leat one area where accounting data can lead to an improvement in prediction, at the level of the individual decision maker. Third, the methodology can be applied to the evaluation of specific measurement controversies in accounting, as suggested by the preliminary results of an application to the issue of interperiod tax allocation. Fourth, I hope this study will motivate subsequent research, because it is incomplete both statistical methodology and research methodology.

단체교섭모델과 회계정보

김동률 釜山外國語大學校貿易經營硏究所 1992 貿易經營論集 Vol.8 No.-

회계규제의 논거와 경제적 결과

김동률 부산 외국어 대학교 2004 外大論叢 Vol.28 No.-

Accounting regulation refers to explicit legislative and administrative controls over the process of selection of specific alternative reporting method, measurement systems, and disclosure techniques form among all that might be avaliable for financial reporting by business enterprises. The fundamental dispute over regulation has been between those who consider that it is necessary and those who do not. The ground for reporting regulation is that there is economic disequilibrium. On the other hand, those who consider that regulation is not necessary contend that it entails costs being incurred by information producers; That these are not justified in terms of the pricing mechanism for securities; and that mechanism already exit for adequate disclosure of an adequate quality without regulatory intervention. This article attempts to develop an framework for the consideration of issues regarding financial reporting regulation. In doing so, information is viewed as an economic commodity. The issue will be viewed as regulating the flow of information to the investment community. Economic issues fall into two major categories : issues of efficiency and issues of equity. The first category is concerned with the most efficient means of achieving some specified result. Movement to a more efficient solution could in principle result in everyone in the economy being in a more preferred position(or at least as preferred a position) with no one being in a less preferred position(called a Pareto optimal solution). The second category, issues of equity, deals with the choice among efficient solutions in which each solution will leave some individuals better off. Issues on how wealth should be distributed among individuals in the economy is one example of an issue of equity. The government becomes involved in both types of issues. However, the rationale for governmental intervention can vary considerably depending upon the type of issue involved. Therefore, it is imperative to state the extent to which the rationale for disclosure regulation rests on efficiency or equity considerations. In general, the government has a variety of means available to deal with these issues, including the enforcement of private contracts, the definition and enforcement of property rights, taxation, regulation, and direct ownership. The Securities Acts provide two primary means by which the flow of information to investors is affected. First is the general antifraud provisions; the second is the power to explicitly mandate financial reporting via the SEC filings and annual reports to shareholders. This article examines the political process's effect on management's choice of accounting practice. The reason the political process affects accounting practice is because information, lobbying, and coalition costs are assumed to be positive. Economists views the political process as a competition for wealth transfers. Because information, lobbying, and coalescing to affect the political process is costly, some individuals decide to remain ignorant, just as some shareholders remain ignorant of the firms they own and free ride on other's monitoring. But if the magnitude of monitoring costs to reduce managerial opportunism and wealth transfers is substantially larger in the political process than in the market process, the political will exhibit more opportunistic behavior than the market process. To the extent that a given firm is subject to potential wealth transfers in the political process, its managers is hypothesized to adopt accounting procedures that reduce the transfer. In particular, managers of firms that are blamed for a “crisis” are more likely to use accounting procedures that reduce expected earnings and the variance of earnings that are managers of firms that are not subject to these political pressures. Managers of regulated firms also take account of how their regulators use the reported numbers. In this article the nature of political process and information's role in that process are described, and then the effects on accounting are detailed. Based on the economic analysis of the political process and its impact on accounting, the management's arbitrary behavior and the economic consequences of accounting of accounting regulation are discussed.

고려 중기의 시문학관 : <白雲小說>과 <補閑集>을 중심으로

김동률 崇實語文學會 2002 崇實語文 Vol.18 No.-

경찰상 개인정보 수집 처리에 대한 법적 검토

김동률 경찰대학교 2006 경찰학연구 Vol.6 No.3

Personal information gathering and processing by the government can conflict with the guarantee of basic rights of people. In the area of police administration or police action where police officials should cope with social changes sensitively, this problem can be more serious. In order for police officials to analyze and settle problems, detailed information is essential. When they take a measure to prevent dangers and investigate crimes, moreover, it will be impossible for them to perform their duty if they have no personal information. Under such a reality of life, individuals have to know how information about themselves is processed and to whom it can be delivered. This problem can be settled by guaranteeing legality of information processing by police officials. In other words, when police officials want to process personal information for certain purposes and reasons, they should observe authority standards and limit regulations of gathering and processing of the relevant information. Germany has been devoted to regulations of information gathering and processing by police officials for a long time since Volkszählungsurteil in accordance with Volkszählungsgesetz was determined. As far as our country is concerned, however, Article 3 of Police Act and Article 2, Item 3 of Police Action Law are about Aufgabenzuweisung of police information activity, so they prescribe only gathering, drawing up and distribution of information for police action.

고용보고서 개발에 관한 연구 : 합리적인 단체교섭과 종업원복지 향상을 위한

김동률 한국산업경제학회 1997 산업경제연구 Vol.10 No.3

구동독 사법종사자의 법률왜곡사건에 대한 소고

김동률,이훈 동의대학교 지방자치연구소 2023 공공정책연구 Vol.40 No.2

After the collapse of East Germany, the issue of judicial liquidation of systemic illegalities committed by the state came to the fore. Among them, legal distortion by judicial officials is a representative systemic crime. Distortion of the law was mainly done by judges, but in many cases it was done by prosecutors in charge of criminal prosecution. Since the continuity of fundamental illegality is acknowledged for the crime of perversion of law in the penal code of East Germany and the Federal Republic of Germany, both are basically applicable, but in principle, the provisions of the East Germany, which are milder, apply. However, the case of distortion of law is a clear arbitrary decision and is accompanied by serious human rights violations. In this case, the application of the East German criminal law is excluded according to the principle of international law, and the criminal law of the Federal Republic of Germany can be applied from the beginning. Regarding the principle of non-retroactive effect, it does not matter if the former German criminal law is applied through a human rights-friendly interpretation. In the case of serious human rights violations, the application of the criminal law of the Federal Republic of Germany does not violate the prohibition of retroactive effect, since the application of the laws of the illegal regime is also excluded according to the principles of international law. It is not necessary to believe that a legal professional who blindly conformed to the illegal system was allowed to act, so prohibition error cannot be recognized. In addition, since there was awareness and intention of the act of perverting the law, intention is not carved out.