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RISS 인기검색어
- 검색키워드
- 저자 : 宋彩東 (검색결과 5 건)
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宋彩東 진주여자전문대학 1990 論文集 Vol.12 No.-
As to the Unification policy of North and South Korea, we studied the cause and process of Korea division, naturalness and limitations of Unification, and changes of Unification policies. Peaceful Unification is a historical task that we should achieve for our nation's self-existence, prosperity, and freedom. We should have the loyal summon to achieve peaceful Unification and the belief to continue nation's orthodoxy through peaceful Unification on the ground of free democracy, and further ①indealize the peaceful Unification by democracy ②pursue the practical and concrete research on North Korea's present situation ③research Korea Unification problem relating to the circumstances of North-East Asia and further to the international circumstances. We should leave to our descendants better future with peaceful Unification whose procedures and means the whole people participated in.
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宋彩東 진주여자전문대학 1990 論文集 Vol.12 No.-
Identity Ideology of Kim Il Sung has no philosophical ground. It appears to be introduced as the result of North Korea circumstances during mid fifteens and sixties, and therefore its contents were also shaped according to the changes of internal and external circumstances. As the Identity Ideology includes the ideological characteristics and functions to justify Kim Il Sung's governing power, it has Unique Idea in its base. While pursuing Marxism and Leninism on one hand, Kim Il Sung use his Identity Ideology as governing means on the other hand, and infuses the whole habitants the Identity Ideology. He justifies his Identity Ideology saying "Our Identity Ideology is the most accurate Marxism-Leninism to perform our revolution and establishment and it is the firm indicator of all our policies and activities." Kim Il Sung's this practical Ideatity Ideology is indeed far from Marxism-Leninism and the attempt to let his son succeed this contradictory Ideology is a exclusive dogma which ignores even the universality of communism. Despite this attempt, the big trends of opening and reformation and the waves of democracy and freedom appears to meet its functional limitations. The more they try to use the Identity Ideology as their governing means, the more dangerous situation they will meet, and hereditary system also falls into serious danger as the dynamic relation changes within the power group. We should realize the real substancis of Identity Ideology accurately and should cope with it.
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宋彩東 진주여자전문대학 1984 論文集 Vol.6 No.-
As a joint-stock company is a material one composed by combination and puts on the antinomic two-faces, profitability and publicity, so it contrives the profit of shareholders and has much interests with many people as the protector of national property. Therefore the Commercial Code has many regulations for the consideration of legal measures necessary to the establishment, development and dissection of enterprises and for the sound prosperity and administration of it, but it is under the actual circumstances which can not get a real effect by the accounting unfairness, the embellishment closing, illegality and the allotment etc. As one of the most important reason begins the formulation of auditor s function, the auditor system of a joint-stock company should find the accounting unfairness of the firm at the early stage and prevent the financial aggravation of it. So, the object of the present thesis examined Commercial Code of Korea with the regulation examples of foreign (America, England, Germany, Japan, and France) and the teutative plan of Commercia Code revision, and grasped the problems, contrived the improvement directions. The problems of the auditor system of a joint-stock company in the present Commercial Code are a s followings: (1) the weakness of auditor's lawful status. (2) the large shareholder's oppression i n auditor s appointment and release from office. (3) the shortness of auditor's tenure and the dosing audit period. (4) no determination in auditor's aualification. (5) the narrowness of the plural office prohibition range of auditor. The result caused the formulation and nominalization of auditor system. Of course, these reasons of the auditor's function formulation lies in the administration of these system as well as the contradiction of the lawful system. So the solving plans are as followings : (1) We should endow the rights of business a u d t to enforce the status of auditor. (2) We should endow the authority of appointment and release from office of the auditor to the court or others etc. (3) The auditor's tenure should be over 2 years at least and the closing audit period should be for four weeks. (4) The qualification of auditor should be strengthened by the man who has special knowledge ,and much experiences. (5) The prohibition of concurrent offices of auditor should be reached the subsidiary company. To attain the object of these improvement direct of auditor system, We whould have taken the skills of administration as well a s legislation system, and the sound spirit of enterprise administrator, auditor, and the concerned person is required.
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