商法上의 計算規程에 나타난 會計制度 發達過程에 관한 硏究(Ⅰ)

張晩植 대구효성가톨릭대학교 1996 연구논문집 Vol.53 No.1

Generaly accepted soccounting standards (GAAP) influenced by commercial law. The objectives of commercial law are the protection of creditors and thos of enterprises accounting provide the usefullness accounting information to the uses, however, those are connected with each other of the maintenance and growth of enterprises, and the realization of social justice. This study has analyzed and summarized the accounting system of the commercial in 1962. Main contents are as follows : 1) record the journal, contests of properties, balance sheet. 2) unification of the assets valuation. 3) recognition of the board of directors. 4) extention of the disclorsure period about financial statements to the stock holders. 5) entry methods and form of finacial statements. 6) audit of the finacial statements by the auditor. 7) presserve the final statements during the 10 years. 8) record the assets at cost 9) depreciation of plants and equipments. 10) disclorsure of the balance sheet.

商法上의 計算規程에 나타난 會計制度 發達過程에 관한 硏究(Ⅱ)

張晩植 효성여자대학교 산업경영연구소 1997 경영경제 Vol.14 No.-

Generaly accepted accounting standards (GAAP) influenced by commercial law. The objectives of commercial law are the protection of creditors and those of enterprises accounting provide the usefullness accounting information to the users, however, those are connected with each other of the maintenance and growth of enterprises, and the realization of social justice. This study has analyzed and summarized the accounting system of the commercial law in 1962. Main contents are as follows ; 1) accounting documentarys are list of properties, balance sheet, operrating report, income statement, statements of appropriations of retained earnings. 2) disclosure of the auditor's opinion 3) disclosure of the balance sheet 4) current assets valuation : cost basis and lower basis of cost or market price 5) fixed assets valuation : cost basis and depreciation 6) bonds valuation : current basis 7) stocks valuation : current basis 8) goodwill valuation : cost basis 9) defferd charge are organization costs pre-operating costs, new stock issuance costs, research and development costs 10) reserve are legal reserve, free reserve and secret reserve 11) capital surplus : paid-in capital in excess of par value, gain on business combination and other capital surplus 12) regulation of the dividend 13) examination of the stockholder's

企嶪社會會計의 測定에 관한 硏究

張晩植 대구효성가톨릭대학교 1982 연구논문집 Vol.24 No.2

The greatest objection to social accounting is an apparent lack of valid andreliable measurement techniqes. Accountants and businessmen often express anacceptance of the general concept of corporate social accounting, but lackconfidence in their ability to assign suitable numbers to social effects. Social measurement often requires valuation of goods, Services, and effectsthat have not been exchanged in the market and consequently do not haverecorded exchange or market prices. Exchange prices are considered to be thefoundation of business accounting; Businessmen and accountants have becomeso accustomed to using exchange prices as measure of value that it is difficultfor them to accept valuations not based on exchanges. Since exchange prices are often not available and are not very good indicatorsof social value anyway, we must resort to other measures of social benefits andcost. Occasionally we n'ill find it neccessary to develop original, ad hocmeasurement approches to capture unique social values. While first effots areoften not too impressive, the experience accumulated through repeated innovativeattempts at social measurement can lead to measures that are as valid andreliable as many of the measures now used, reported, and attested to infinancial accounting (such as the deferred income tax liability, joint costallocations, amount of pension plan liability, depreciation, goodwill amortization,and allowance for uncollectible accounts). In applying previously tested techniquesand in developing new ones, consultation with experts from other desciplines,including engineers, chemists, bioligists, physicists, sociologists, psychlogists,physicians, and economists, may be warranted. Social measurement requires the estimation of benefits or utility provided byan entity, and the costs or secrifices imposed on elements of society; we arethus concerned with the opportunity cost concept. It is not necessary to attemptto measure utility gained or sacrified by every affected person, which wouldrequire the dubious technique of summing such utilities as if they were allcomparable. It is normally sufficient to estimate averages for affected classes. Several general approches are briefly discussed. The reader may find thatthese techniques are not so unfamiliar, since they are similar to traditionalmarket research effots used evaluate new products and develop pricing strategies. The key to social accounting is measurement. The most elegant models areonly intellectual curiosities if we do not possess the means to assing reasonablyvalid and reliable numbers to the model components. For this reason, we havedealt at some length with measurement approaches in this thesis. The objectivehas not been to provide a cookbook layout of precise procedures to follow ineach measurement situation; rather the intent has been to provide a taste, afeeling for, the possible approaches. Nor were the cases and examples meant tobe exhaustive; again the idea was to show how others had tackled and resolvedeach problem. Each entity has a different set of measurement problems characterized bydifferent circumstances. Consequently, social accountants must continue todevelop original and ad hoc approaches to the estimation of specific socialbenefits and costs. The general approaches described in this thesis-surrogate evaluation, surveytechniques, restoration or avoidance cost, appraisals, court decisions, aualysis,and outlay cost-should provide an adquate set of choices for virtually anysocial measurement problem. They must be used with caution and intelligence,however, in full recognition of their respective weaknesses and especially withcareful attention to the attributes we are ultimately trying to measure. Finally, this discussion of social measurement must be recognized for theinterim work that it is. The state of the art should advance dramatically withinthe next decade. During that period new measurement techniques will be disco-vered and tested, industrywide and national norms and standards may bedeveloped, and more and more knowledge will become available to guide thesocial accountant. As far as we have come, we are only on the threshold.

大邱地域 새마을工場의 運營實態에 관한 硏究

張晩植,林德相 효성여자대학교 새마을연구소 1987 새마을硏究論文集 Vol.7 No.-

環境情報報告上의 問題點에 관한 硏究 : 企業會計를 中心으로

張晩植 효성여자대학교 새마을연구소 1983 새마을硏究論文集 Vol.3 No.-

We are in the midist of a social and economic revolution. The large business firm, once as looked upon the exclusive concern of its owners, is coming to be viewed as an instrument of society. Managers are discovering that maximization of return to stockholers is not a sufficient goal; society is demanding more, and making its demands stick through legislation, litigation, and public pressure. What corprations should do is to serve society through reliable and safe producgts of gigh quality. And we expect businessmen to be a good citizen while they about it-no pollution, no discrimination, no hazardous working conditions. Furthermore, some of their vast economic power should be devoted to social programs. If they can make a good profit too, okay, but these demands come first. That is, the role of the corporation in society is changing gradually. This thesis especially studied environmental accountion information that is a part of corporate social accountion and was reffernced from 'AAA, Report of Committee on Environmental Effects of Organization Behavior," Main contents are as follows; (1) measurement of environmental accounting information (2) relations between envirnmental problems and corporate accounting. (3) reporting of envionmental accounting information. 1) internal reporting 2) external reporting (4) reporting models of envirnmental accounting information. (5) allocation of social costs. (6) the problems of exactive on reporting of environmental accounting information.

허난설헌 ‘倡’ 관련 이미지 표현 작품의 창작 순서 고찰 - ‘倡’ 관련 이미지에 대한 의식 변화 양상을 중심으로 -

장만식 열상고전연구회 2017 열상고전연구 Vol.58 No.-

이 논문은 허난설헌 작품 속 ‘倡’ 관련 이미지에 대한 의식 변화 양상을 토대로 ‘倡’ 관련 이미지 표현 작품의 창작 순서를 고찰한다. 즉 ‘倡’ 관련 이미지에 대한 의식 변화가 긍정적 의식에서 부정적 의식, 절망적 의식으로까지의 양상으로 전개됨을 밝혔다. 그리고 이를 토대로 ‘倡’ 관련 이미지를 표현한 허난설헌 작품의 창작의 선후관계를 밝혔다. 그리하여 다음과 같은 결론에 이른다. 첫째, <相逢行-2>, <長干行-1>, <西陵行-1> 등의 작품은 허난설헌이 혼인을 하지 않은 시기에 창작된 작품이거나, 혼인을 한 뒤라도 혼인 초기의 작품이다. 둘째, <相逢行-2>, <西陵行-1> 등은 <長干行-1>보다는 먼저 쓰였다. 셋째, <少年行>과 <靑樓曲>, <遣興-3, 4>, <閨怨歌> 모두 <長干行-1>보다는 나중에 창작되었다. 시기상으로는 혼인 후이다. 넷째, <少年行>이 <靑樓曲>보다는 먼저 창작되었고, <靑樓曲> 다음으로 <遣興-3, 4>, <閨怨歌> 등 창작되었다. 다섯째, <遣興-3>보다는 <遣興-4>가 나중에 창작된 작품이고, <遣興-3, 4> 다음으로 <閨怨歌>가 창작되었다. This paper study on the order of creation of the image expression works of Heo Nanseolheon related to ‘chang’ based on the changing aspects of consciousness of the image related to ‘chang’ in the works. in other words, It is revealed that the change of consciousness of the image related to ‘chang’ has evolved from positive consciousness to negative consciousness and the desperate consciousness. and Based on this, It revealed the order of the Heo Nanseolheon works expressing image of related to ‘chang’ Thus, the following conclusions are reached. First, This work such as <相逢行- 2>, <長干行-1>, <西陵行-1> is a work of a time when it is not married, or it is the work of the marriage even after marriage. Second, the works such as <相逢行-2>, <西陵行-1> were created before <長干行-1> was created. Third, the works such as <少年行> and <靑樓曲>, <遣興-3, 4>, <閨怨歌> were created later than <長干行-1>. The time is after marriage. Fourth, The time of creation of <少年行> is faster than the time of creation of <靑樓曲> and after the creation of <靑樓曲>, the works such as <遣興-3, 4>, <閨怨歌> was created. Fifth, after the creation of <遣興-3>, <遣興-4> was created. and after the creation of <遣興-3, 4>, <閨怨歌> was created.

企業社會監査의 本質에 관한 硏究

張晩植 대구효성가톨릭대학교 1983 연구논문집 Vol.26 No.1

Social audit means a commitment to systematic assessment of aimed reporting on some meaningful, definable domain of a company's activites that have social impacts. This thesis researches on approach methods, objects, standards, auditors, usefulness and limits of corporate social audit. I close on the question of whether a company can carry out such an audit on itself. As you would expect, there is not a yes-or-no answer to this question. It is better to rephrase the question and ask whether the company can benefit from outside help. In fact, at present, there is not much outside help to turn to. Only a few consultants have had any experience in social auditing, and the experience of even those few is limited. My conclusion is that a certain amount of outside help can be useful both as a source of discipline and direction, and as a spur to keep the audit moving. most companies have had trouble on these scores. Outsiders can also supply technical help on such matters as assembling true costs, preparing information for distribution to management and the public, and the process audit. Eventually, I assume, if the social audit develops viably, the accounting profession will be centrally involved. both in setting up systems to gather data and in sttesting to the truth of the data for the purpose of improving its credibility. This is already a matter of considerable interest in the accounting profession, but at this point everyone in the race is standing on the same starting line. The most important task now is to start running. Only in that way will we learn what the track is really like.

여자 시간제 근무자의 활용방안에 관한 연구 : 대구지역 섬유업을 중심으로

장만식 효성여자대학교 새마을연구소 1986 새마을硏究論文集 Vol.6 No.-

The purpose of this paper is to study the practical use of the parttime women workers. The reasons increased the practical use of the part time womenworkers are as follows ; 1) Advanced age of the population. 2) Increase of the women's spare time caused by children decreaseby the birth control. 3) Pursuit of the chance to realize women's self. 4) Elevation of the women's status in society. 5) Change in the social understanding about the women's part. 6) Waste of the women's educational investment. 7) Lack of labour. 8) Eeasiness of the employment precedures. 9) Lower wages an hour. 10) Possibility of the employment adjustment than the regular workers. Empirical test methods for this paper are as follows ; 1) Type of industry for the test; Textile manufactures in Tague. 2) Number of the companies: Two hundered and seventyfourcompanies. 3) Investigative methods; Questionaire and interview. 4) Investigative periods; 1986. 9.15-10.15. 5) Analysis methods; Ratio analysis. Below are results of the empirical test. 1) Setting-up of the logical concept about the part time workes. 2) Establishment of the rules of emplyment for the part timeworkers. 3) Employment of the part time workers in the enterprise to savethe lack of workers. 4) Performance analysis and the improvement of managementorganization for the part time system. 5) Empirical test and collection of the information for the parttime system.

『企業社會會計』에 關한 小考 : 序說的인 面을 中心으로

張晩植 대구효성가톨릭대학교 1979 연구논문집 Vol.21 No.1

大學敎科課程에 대한 意見 調査 : 副專攻制度를 中心으로

李滿英,孫炳煥,張晩植 대구효성가톨릭대학교 1981 연구논문집 Vol.23 No.1