교육과정 시행, 운영 지침 활용방안 : 한문과를 중심으로

배원용 한국한자한문교육학회 1994 漢字 漢文敎育 Vol.1 No.-

變身說話의 變身樣相

裵源龍 서경대학교 1983 論文集 Vol.11 No.-

In this dissertation the writer studied the transmogrification tales by analyzing as many as 700 stories listed in 65 various bibliographies to which the writer had access. In Chapter Ⅱ, the writer classified the patterns of transmogrification into five dividions and considered the transitory stages of each pattern. The five divisions are : 1) The art of making the body invisible and at the same time taking another form(Tun-Gap) ; 2) the art of casting off the skin or bark to take other forms(Tal-Sin) ; 3) the art of taking forms by means of reciting incantations (Chak-Chu) ; 4) the art of being fossilized into stone figures(Hwa-Sok) ; and 5) the art of reviving in which a new form is taken (Hwan-Saeng). In a breakdown of their frequency of occurrence, Tun-Gap (invisibleness) accounts for most cases while Hwan-Saeng (revival) occurs in 175 stories, Chak-Chu (incantation) in 55 stories, Hwa-Sok (fossilization) in 53 stories and Tal-Sin(casting-off) in 49 stories. The method of Tun-Gap can be subdivided into "Tun-Gap of human beings", "Tun-Gap of animals," "Tun-Gap of plants." "Tun-Gap of minerals" and "Tun-Gap of spirits", In the stories in which Tun-Gap of animals is found accounting for 58% of the total figures, the forms of foxes, snakes, rats, tigers, earthworms and centipedes are taken in that order of frequency. Tal-Sin comprises such subdivisions as "Tal-Sin of animals", "Tal-Sin of plants", "Tal-Sin of minerals", "Tal-Sin of human being" the last accounting for most cases. Chak-Chu can be divided into two general categories ; -Chak-Chu performed magic instruments and that performed through magic skills. The magic articles mainly consist of foodstuffs, including beverages, and other instruments. The magic skills include the divine skills and the human skills obtained through thir practice. Hwa-Sok, the act of fossilization, takes place at the moment an offence is committed against social rules and religious commandments, when punishments are administered, when nirvana is attained, where a woman looks out for her husband, and while entering a grotto., There are two types of Hwa-Sok, transmogrification performed along ane that done in the company of others. Lastly, Hwan-Saeng, the art of revival, is divided into three categories in accordance with the nature of the reborn objects ; " Hwan-Saeng into human beings", "Hwan-Saeng into animals", and "Hwan-Saeng into plant" the first accounting for 81.6% of all cases.

' 둥둥 악랑 (樂浪) 둥 ' 소고 (小考) - ' 로미오와 줄리엣 ' 과의 비교분석을 중심으로 -

배원용 국제어문학회 1979 국제어문 Vol.1 No.-

체계적 비통계적 표본감사에 관한 연구

배원용,박성배 韓國公認會計士會 2007 회계·세무와 감사 연구 Vol.46 No.-

현대 회계감사에 있어서 중요한 특징은 내부통제제도의 의존과 시사의 활용이라고 할 수 있다. 시사(test)란 모집단 전체 중 일부만을 감사하고 그 결과를 모집단 전체의 결과로 추정하는 것을 의미한다. 시사에 의한 감사기법 즉 표본감사는 회계감사 목적의 변천과 밀접한 관계를 맺고 있다. 부정이나 허위의 적발을 주목적으로 하는 초창기에는 전수조사를 행하여 왔으나 경제규모가 확대되고 신용사회가 발달함에 따라 회계감사의 목적도 부정적발의 목적에서 재무제표의 적정성 판정을 위한 것으로 변화되면서 경험적 시사(비통계적표본감사)와 통계적 표본감사로 발전하여 왔다. 여기서 비통계적 표본감사란 통계이론에 근거하지 않고 감사인의 경험과 주관적 판단에 따라 표본의 크기, 표본추출 및 평가가 이루어지는 방법으로 일명 경험적 표본감사라 일컫는다. 이 방법은 동일한 상황 또는 동일한 대상에 대하여 감사인들이 서로 다른 시사방법을 적용함으로 인하여 서로 상이한 감사결론을 내릴 수 있기 때문에 비통계적 표본감사는 비판을 받아 왔다. 즉 감사 중 표본선택에 문제가 생겼을 때 왜 그러한 표본만을 조사하였느냐 하는 질문을 받았을 때 그 표본이 과학적(통계적)표본이 아니기 때문에 근거를 제시하기가 어려운 것이 사실이다. 그렇다면 통계적 표본감사를 실시하면 될 것이 아니냐하는 답이 나오지만 실무상 통계적 표본감사가 시간상의 제약과 적용상의 어려움으로 실제 몇몇 대형 회계법인을 제외하고는 실시하지 못하고 있는 실정이다. 그러므로 본 논문에서는 이러한 애로를 해소하기 위하여 많은 감사인 들이 감사 실무에서 적용하고 있는 표본감사기법에 대한 실태를 파악하여 새로운 표본감사 모형개발의 기본 자료를 세우는데 그 목적이 있다. This study carried out three objects: analysis of application in practices statistical audit sampling, which is also called the "S/S", technique for external auditors, understanding of necessity and application possibility of new model development, and development of model of S/S techniques based on the efficiency of a development level of model that could be applied in the practice empirically. Library method by the relevant literatures and precedent study in addition to empirical research by questionnaires applied to achieve this study purpose. Question investigation distributed 400 questionnaires to Seoul and six big cities auditors and reclaimed 217. In order to seek application possibility of analysis of variance (ANOVA), parametric procedures, collected questionnaires verification of normal distribution executed Kolmogorov-Smirnov test for goodness of fit and of equivalent variance test executed Scheffe's variance test were used. As a result, the data did not illustrate normal distribution and equivalent variance for all items. Therefore, application of parametric procedures was considered irrelevant. As a result of executed chi square of non-parametric procedures, frequency analysis, and ratio analysis new model was presented. Also, before hypothesis test, all items were used for reliability verification used in variable measuring according to Cronbach's alpha test. There are important results of the research and suggestion. First, auditors still prefer the non-statistical audit sampling called the “N/S”, techniques in regard to application research on practices. Including individual audit team, all the auditors generally used non-statistical sampling techniques. However, big four CPA firms used probability Proportional to size Sampling (PPS) in field of S/S techniques. Necessity of systematic education was clearly noticed because the education for S/S technique was consisted of education by CPA firm and audit practices. The motive of using S/S techniques were audit technique's objectiveness that protects a auditor from litigious matter and gives information of precedent study. However, the reason why people don't use S/S techniques is lack of statistical knowledge, blur judgment, and containing inefficiency. Second point was that auditors found necessity of education previous to obligatory application, which many auditors opposed to, in regard to research of cognition degree investigation of model development. Auditors perceived the necessity of new model development and are willing to apply relevant audit techniques if the techniques are developed. In development of model, auditors wanted technical mixture ratio rate of statistical techniques to be 25.5% of non-statistical factor. Third, S/S technique was considered a better way to examine the efficiency of the technique than N/S technique. Even though the type of business does not affect importantly the audit technique, the S/S technique shows better efficiency when auditors audit the companies with few transactions that involve large amount of money, and having total asset scale exceeds fifty billion wons. Fourth, as a result of hypothesis test, there were significant differences in all the fields except for motive of using technique, reasons for not using S/S technique, opposed obligatory application, and judgemental technique. Moreover, it was proven that S/S technique is more efficient technique than N/S technique in the decision of sample's size, selection of a sample, and evaluation of a sample. Fifth, based on points made above, S/S technique's constant ratio in addition to non-statistical factors presents new model of audit sampling. However, there are few limitations in this study and solutions to these problems are listed. First, because research objects were only external auditors in order to compare the efficiency among the techniques, this study's objective relevance is doubtful. Therefore, this study needs to expand the scope of research objects to all the auditors including internal auditors. Second, suggestion is development of computer software that enables application of development model in practices. Third, in order to testify the efficiency of the new model in practices, additional empirical simulation is necessary because the suggested development model is only conceived hypothetically. Fourth, because the model is never made previously, addition of detailed study about types of business, size of company, and transaction type to the application in practices will make more advanced and precious model than precedent one.

綜合所得稅制를 論함

裵元用 건국대학교 1974 樂圓誌 Vol.9 No.1

효과적인 한자한문교육의 방안

배원용 한국한자한문교육학회 1998 漢字 漢文敎育 Vol.4 No.-

효과적인 어린이 한자 지도법

배원용 한국국어교육연구회 1990 국어교육 Vol.- No.71

國漢混用敎材 <中學校 韓國語> 編纂過程硏究

배원용 한국어문교육연구회 1998 어문연구(語文硏究) Vol.26 No.4

한문과(漢文科) 교수,학습 지도 방법 : 시청각 자료 활용을 중심으로

배원용 한국한자한문교육학회 1997 漢字 漢文敎育 Vol.3 No.-

한자 · 한문 학습자료 개발의 필요성

배원용 한국어교육학회 1991 韓國國語敎育硏究會 論文集 Vol.42 No.-