다시 한번 『관광ㆍ레저연구』의 품격을 생각하며…

田再均(전재균) 한국관광레저학회 2003 관광레저연구 Vol.15 No.1

알려 드리는 말씀

全在琪 한국원예학회 1989 Horticulture, Environment, and Biotechnology Vol.30 No.4

Cis-platinum의 이독성에 관한 청각학적 고찰

전재기,김철수,고의경,왕수건,전경명 대한이비인후과학회 1992 대한이비인후과학회지 두경부외과학 Vol.35 No.5

Georgia lily(Lilium longiflorum Thunb.)의 鱗片揷에 關한 硏究 : (第1報) 溫湯 및 Benzyladenine處理의 效果 1. The effect of hot water and benzyladenine

全在琪,崔尙台 慶北大學校 1975 論文集 Vol.20 No.-

The bulbs of Georgia lily treated with hot water(45℃-1 hr.) had been soaked for 3 and 12 hours in benzyladenine solution of various concentrations such as 10, 50 and 100 ppm, and was scaled in order to investigate the state of emergence of scaly leaf, bulblet formation, and rooting. The obtained results are as follows; 1. The emergence of scaly leaf was accelerated by hot water treatment to parent bulb. 2. The treatment of benzyladenine was not effective on emergence of scaly leaf, which was restricted by higher concentration. 3. The treatment of benzyladenine and hot water was not effective on number of bulblet and root, and on fleshness of bulblet grown for 45 days.

Ornithogalum의 葉酸에 있어서 子球形成에 關한 硏究

全在琪 慶北大學校 1963 論文集 Vol.7 No.2

In the leaf cuttings of Ornithogalum thyrsoides, the results for the production of bulblets were obtained as follows. 1. In the leaf cuttings of Ornithogalum, the cuttings cur from the basic part of leaf had low production of bulblets, but the average weight as well as the total weight of bulblets was remarkbly high. And the cuttings cut from the middle part of leaf had great numbers of bulblets. 2. According the length of cuttings, the total weight of bulblets was increased. The weight of bulblets, produced by the cuttings taken from the basic part of leaf, is greated than that of them cut from the upper part of leaf among each part devided into three pieces asthe same length. 3. Therefore, it was believed that to get more great weight of bulblets, using the basic part of leaf for cuttings is effective, and to get great numbers of bulblets, using the middle part is effective. 4. In the component of formed bulblets on the different length of cuttings, the amount of reducing sugar was proportioned with that of crude protein. And they were tended to be the same as the average weight of bulblets.

日本에 있어서의 會計諸法規의 改正과 制度會計의 動向

全在紋 啓明大學校産業經營硏究所 1986 啓明大學校ㆍ挑山學院大學國際學術세미나 Vol.1986 No.-

全在紋敎授는 "日本에 있어서의 會計諸法規의 改正과 그 후의 動向"이라는 題目으로 발표하였다. 여기에 있어서는, 日本에 있어서는 會計에 관한 諸法規가 近來에 와서 계속적으로 改正되었는데, 그 改正된 法規는 1981年 6月의 商法改正, 1982年 4月의 企業會計原則과 計算書類規則의 改正, 1982年 9月의 財務諸表 規則의 改正을 들었다. 그리고 그 主要한 改正點을 要約하여 ① 計算書類의 公示內容의 充實化를 기한것, ② 充當金에 관한 規定이 整理된 것, ③ 資本會計에 관한 法規가 修正된 것 등을 지적하였다. 公示內容의 充實化로서는 (1) 會計方法의 公示, (2) 1株當情報의 公示, (3) 後發事象의 公示 등을 설명하였다. 또 充當金의 改正에 있어서는 여러가지의 지적이 있었으나 특히 利益留保性의 特定充當金을 추방한 것을 높이 評價한다고 하였다. 그러나 이 計上의 可能性이 아직도 남아 있음을 問題點으로 지적하였다. 其外 商法 充當金 規定의 任意性 여부, 槪念·呼稱이 統一되지 못한 점, 租稅特別措置法사의 準備金은 資本의 侵水化를 초래할 우려가 있다는 점을 역시 問題點으로 지적하였다. 資本會計에 있어서의改正으로 (1)證券市場의 活性化, (2) 額面株式과 無額面株式과의 접근, (3) 株式佛入剩餘金과 配當政策과의 關聯을 說明하였다. 그리고 會計연구의 動向으로서, 會計方法 後發事象 등 公示內容의 一層擴大, 財務狀態變動表, 세그멘트情報의 公示, 聯結財務諸表制度, 物價變動財務報告의 公示 등의 硏究가 重要視되고 있다고 지적하였다. 또 美國의 最近動向을 들면서, 會計學硏究에 있어서 基礎理論硏究의 必要性을 강조하여 많은 注目을 끌었다(별도 揭載의 發表論文 全文 참조). 이 發表가 끝나고 質疑應答이 있었다. 그 內容은 다음과 같다. 崔相文(釜山大)敎授는 商法에 의한 會計는 利害關係者의 조정 債權者의 保護라는 目的을 가지고 있고, 企業會計原則에 의한 會計는 資本市場育成이라는 目的을 가지고 있어서 양자는 서로 다른 目的이 있다고 생각된다. 그런데 商法에 의한 會計가 企業會計原則에 接近해 가는 것이 果然 바람직한 일이겠는가, 하고 質問하였다. 여기에 대하여 全在紋敎授는 다음과 같이 대답하였다. 企業會計原則은 하나의 모델이라고 생각되고 있다. 商法도 그 本來의 目的에 어긋나지 않는 範圍內에서 企業會計原則이 商法을 리드하려는 立場에 있다. 그러나 때에 따라 이번에 特定充當金制가 없어진 것과 같이 商法이 企業會計原則을 리드하는 경우도 있고, 日本에 있어서 그 關係는 확실하지 않고 미묘하다. 金台煥(嶺南大)敎授는, 情報利用者인 投資者·債權者의 利害關係가 相衛할 수도 있는데 이것을 조정하는 理念으로서 Social Value 및 公示의 共通된 Form은 어떠한 것인가, 會計制度도 자기 나라 實情에 알맞게 制定하여야 하리라 생각되는데, 美國에 있어서 그 制定 過定을 보면 先驗的 硏究에 이어서 약 3年間 정도 臨時的으로 실시해 보고 많은 實證的 檢討를 겪은 후에 制定하는 것을 볼 수 있는데 日本에서는 어떤지, 그리고 韓國의 會計規定이 實情에 알맞다고 보는지, 에 대하여 質問이 있었다. 이에대한 應答은 다음과 같았다. 韓國의 規定制定은 너무 國家指導的인 면이 많다고 느껴진다. 그리고 너무 一律的으로 統合된 基準을 모든 企業에 適用시키려고 하고 있다고 생각된다. 日本에 있어서는 證券去來法에 의한 會計規則은 상당히 자세한 것을 요구하고 있으나 商法에 의한 會計規則은 대단히 간소화 되어 있다. 그런데 이렇게 간소화 되어 있는 것마저 中小企業은 잘못 지키고 있다. 日本의 株式會社가 약 150萬社에 달하는데, 이것을 統一化된 規則으로서 適用한다면 大部分의 企業은 사실상 지키지 못할 것이라고 생각된다. 그리고 또 鄭基淑 敎授의 전번 日本에서의 發表 등으로 미루어 볼때, 우리나라의 實情에 비추어 아직도 좀 時期尙早라고 느껴지기도 한다. 또 日本에서의 規定制定은 大藏省(韓國의 財務部에 해당)에서 諮問機關의 諮問을 받아 이루어진다. 이 機關으로서 企業會計審議會가 있는데 그 構成員은 學者·公認會計士·大企業經理擔當者이다. 그리고 이번 硏究發表는 制度會計를 중심으로 하는 硏究이었다. 崔哲鎬(公認會計士)는 日本에 있어서의 會計規定을 주관하는 機構는 어디인지, 日本에서 公認會計士가 會計監査를 행하는 경우 一般的으로 행해지는 會計原則에 의한다고 생각되는 바 여기에는 商法·企業會計原則·稅法 등이 있는데 이 중 어느 것을 基準으로 삼는지, 公認會計士가 基準으로 삼는 會計原則에 違背되었을때 별반 制裁가 없다면 어떻게 그 實施를 보장 할 수 있는지 -韓國에서는 上場會社가 一部 종목에서 二部종목으로 내려간다든가 配當 承認을 못받는다든가 하는 약간의 制裁가 있다. 또 日本 會計가 充當金 처리의 예에서 보는 바와 같이 落後性이 있다면 그 原因은 무엇인가, 에 대하여 質疑로 하였다. 이에 대한 應答은 다음과 같다. 會計規程의 주관은 大藏省에서 행한다. 規定을 制定할 때 諮問機關의 諮問을 받는다. 그러나 參考資料로 삼을 뿐이다. 또 大藏省에서 정한 規定도 法的 背景은 없다. 企業에서는 다만 그것을 尊重하도록 되어 있다. 그런데 韓國은 法的背景이 있는것 같은데 여기에 差異가 있다. 公認會計士가 監査를 행할 때 監査報告書를 2가지 作成한다. 株式會社가 資本金 5億圓 以上 또는 負債 200億圓 以上의 大會社일 경우에는 監査人 監査外에 반드시 公認會計士의 監査를 받아야 한다. 이때 株主總會에 提出하기 위한 報告書는 商法에 의하여 作成한다. 그런데 이 會社가 上場會社일 경우에는 財務諸表를 提出하여야 하는데 여기에 대한 監査는 企業會計規則에 의하여야 한다. 그러나 日本觀光株式會社·JAL·日本郵船會社 등에서 예를 볼 수 있었는 일인데, 公認會計士의 監査를 받는데 있어서, 會計方法의 變更을 했을 때 그 理由가 正當하다고 인정이 되어야 되는데 그 인정이 推象的인 일이기 때문에 公認會計士의 主觀的인 判斷에 맡겨주는 경우가 많다. 日本의 會社가 分野에 따라 後進性을 띠고 있는 點은 몇몇 敎授가 지적한 것을 볼 수도 있으나 그 原因은 經濟界가 政界에 대하여 많은 영향력을 가지고 있기 때문이라고 생각한다. The Accounting standards with regard to disclosure, allowance, and captal reserve had been amended from June 1981 through September 1982 in Japan. What were the content and the background of the amendment ? And how has the legal financial accounting in Japan changed ? The author tries to elucidate such problems givivng his mind to the comparison with accounting practice in the Republic of Korea. The author maintains that the amendment is the result of the research of applied accounting theory. He also maintains, however, that more effort ought to be concentrated on the research of fundamental accounting theory, especially metaaccounting theory, in order to discover the specific for the accounting problems.

洋蘭生長點 培養에 關한 硏究 : (Ⅲ) 生長調節物質이 Cymbidium의 生育에 미치는 影響 (Ⅲ) Effect of plant growth regulators to proliferation of protocorm and growth of mericlone in several varieties of Cymbidium

全在璂,鄭載東 慶北大學校 1978 論文集 Vol.25-26 No.-

This experiment was carried out in order to stimulate propagation of mericlone and protocorm to use recommended varieties of Cymbidium. These results obtained were summarized as follows. It was noted that a sort and a suitable concentration of growth regulators was different between varieties or characters within the same variety. IAA 1.0ppm effected to growth of mericlone and NAA 1.0ppm, to proliferation of protocorm in Cym. elcapitan. IBA 15.0ppm was good at growth of mericlone and Kinetin 1.5ppm highly stimulated propagation of protocorm in Cym. showgirl. In the other hand, a optimum concentration was not observed to promote growth of mericlone, but IBA 1.5ppm seemed to stimulate growth a little, by the way, Kinetin 1.5ppm stimulated proliferation of protocorm in Cym. fairywand. Whereas, IBA 5.0ppm and Kinetin 1.0ppm restrained a general growth, especially, that obstructed rooting in all the varieties treated to this study.

Georgia lily의 定植時期가 開花 및 生長에 미치는 影響

全在琪,崔尙台 慶北大學校 産業開發硏究所 1974 硏究報告 Vol.2 No.-

The bulbs of Georgia lily, whose average weight were 25-30g per bulb, were planted in the field in order to produce more bulbs on Sep. 2, Oct. 2 and Nov. 2 in 1973. This experiment was carried out to evaluate the influences of emergence date from soil and vinyl mulching on flowering and growth of the lily. The results were as follows; 1. The bulbs which were planted on Sep. 2 and Oct. 2 were found to emerge from soil in the year, whereas the bulbs planted on Nov. 2 were not found to emerge until next spring. 2. The bulbs emerged from soil have more early fading and withering plants than those of no emergence in the year. 3. The days to flowering was shorten by 10 days by vinyl mulching, and number of flowers was inclined to increase. 4. Vinyl mulching was found to be less effective on stem elongation and number of leaves. 5. The bulbs planted on Nov. 2 were inclined to yield more bulbs than those planted on Sep. 2, and more bulbs were produced by vinyl mulching than non-treatment with mulching. 6. More dead and early fading plants were found in the field not mulched. 7. From these results delaying the date planted not to emerge from soil in the planted year was effective in order to produce more bulbs in the field, and that vinyl mulching was found to be more effective.

Hyacinthus orientalis의 組織培養에 關한 硏究 : (Ⅴ)基本培地, auxin 濃度 및 培養時期가 鱗片組織으로부터 仔球分化에 미치는 影響 (Ⅴ) Effect of basal media, auxin concentrations, inoculated time on organogenesis from bulbscale tissues

全在琪,徐榮敎,鄭載東 慶北大學校 1982 論文集 Vol.34 No.-

The study was carried out in order to select the best basal medium and to determinate the optimal concentration of auxin added to the basal medium and the most suitable date of inoculation of bulbscales storaged under room or cold temperature. The results obtained were summarized as follows. 1. Bulblet formation percentage and No. of bulblet was the best in LS medium added with 1.0mg/l IBA. 2. Bulblet formation perentage was higher in bulbscales storaged under room temperature, especially 30 weeks storaged bulbs after harvest compared with cold storage. 3. Period of the maximum bulblet formation of Lady Derby was faster than that of Jan Bos, but bulblet formation percentage of the latter was higher than that of the former. 4. Percentage of bulblet formation from bulbscales of Jan Bos storage under room temperature was decreased from harvest time to 12 weeks, that of Lady Derby, to 8weeks, subsequently, followed to be increased, but that from bulbscales of both varieties storaged under cold was inclined to be highly decreased, as storage period from harvest time became longer. 5. Nitrogen content in bulbscale of Jan Bos according to duration of storage was increased from harvest time to 12 weeks, subsequently, followed to be decreased, but that in bulbscale of Lady Derby was continuously increased. Variation of phosphorous content according to storage period was the same tendency in both varities. In room temperature, from 8 weeks, in cold one, from 12 weeks after harvest, it was continuously decreased.

洋蘭 生長點 培養에 關한 硏究 : (Ⅳ) Auxin 과 kinetin의 單用및 混用處理가 Cymbidium의 生育에 미치는 影響 (Ⅳ) Effect of auxin alone or combined with kinetin on growth of Cymbidium species

全在琪,徐榮敎,鄭載東 慶北大學校 1979 論文集 Vol.28 No.-

The promoting effects in the previous papers were obtained on the several Cymbidium varieties by treatment of auxin or kinetin alone. The concentrations of auxin and kinetin promoting growth of mericlones and proliferation of protocorms were chosen. Now, auxin or kinetin alone and in combination were applicated in this experiment to examine the effects on growth of Cymbidium and Cymbidium elcapitan. The results obtained were as follows. ① Survival ratio of Cymbidium wakakusa was higher in auxin alone, while that of Cymbidium elcapitan did in auxin and kinetin combined, but plant height of both varieties was retarded in combined medium with auxin and kinetin. ② Rooting was promoted by addition of growth regulators than control plot, especially, 0.5ppm NAA and 15.0ppm IBA showed high rooting ratio by 100%. ③ 1.0ppm IAA promoted plant height, 0.1ppm NAA, root growth, but protocorm proliferation was good at control and 1.5ppm kinetin in Cymbidium wakakusa, while plant height was higher in 15.0ppm IBA, root growth, in 0.5ppm NAA, and protocorm proliferation, 1.0ppm NAA and 15.0ppm IBA+1.5ppm kinetin in Cymbidium elcapitan.