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張煥 청주대학교 대학원 1995 우암논총 Vol.13 No.-
Since The Korea Industry Lease Corporation was established the total-investment of Korea Industry Bank in 1972. Lease Industry in Korea had been Repidly growing for last to some two decades, but execution-regulations is still insufficient. under this situation, the lease has not property reflected on economic substance against it's fundamental purpose. Also there has been lots of problems that are bought out by the uncapitalization of lease assets. For these problems, there have been required that lease transaction is not only noted at the financial position of lessee, but also recorded in account to contract liabilities and property right because the lease transaction could be concealed by uncapitalization. The Following is a summary of the study ; First, 67% of all lease contracts consist of operating leases due to lessees' preference. Operating leases allow the lessee not to record the lease obligation in the balance sheet. In addition, ease of bookkeeping and tax benefits make operating leases preferred over financing leases. In Korea lease market where lessees have the upper hand in contract negotiations, lessees' preference in structuring the lease contract is very important in determining the type of leasing transaction. Secound, the current Korea financial accounting standards allow most of lease transactions to be classified as operating leases when in substance the lease transaction is a financing lease. Third, lessors prefer financing leases to operating lease since they believe that the accounting procedures for financing leases measure income of lessors more accurately. In the results of the study, respondents concluded that financial statements of lessors were not accurate because financing leases are treated as operating leases. In order for those financial statements to provide the users with valuable information for their decision-making, the amendment of current Korea financial accounting standards is required.
韓國에서 Michigan 酒精依存 選別檢査의 適用에 對한 豫備調査
張換,田珍淑 대한신경정신의학회 1985 신경정신의학 Vol.24 No.1
The MAST questionnaires translated into Korean were performed from June to September in 1984 to 58 male patients with the diagnosis of alcohol dependence, 25 other psychiatric male patients and 63 normal males. The results were as followings; 1. There were statistically significant difference between alcoholics and controls in a ll questions except number 9,10,14 and 25. 2. Alcoholics (26±7) had significantly higher total MAST scores than other psychiatric patients (7 ±5) and normal controls (7 ±4). 3. Among alcohol histories, the amount and fre-quency of drinking were significantly different between alcoholics and controls. But, the severity of alcohol dependence was not correlated to the total score of MAST.