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      • 現代 會計의 社會的 責任에 관한 硏究

        徐鍾源 광주대학교 1986 광주개방대학 논문집 Vol.3 No.-

        Corporate social responsibility accounting has been started from the demand for social information that would help to describe and moniter the coporate social performance and which, hopefully, would also provide a basis for the devolopment and application of better methods of evaluating and controlling coporate activities. In recent years, business technology has made great strides in raising our standard of living. At the same time, business has become one of the polluters of our environment-the air, water and land. Now this has become a serious issue in modern industrial society, because of many harmful effects on the health and well-being of our people. Therefore, business has been asked to accept its share of the cost and resporisibility for environmental pollution. In order to increase the usefulness of accounting information, the corporate and the accounts should recognize social responsibility of environmental pollution. In this thesis, we review the concept, causes, and impacts of environmental pollution, refor to accountability of environmental pollution relating to corporate social responsibility. Finally, this study refers to the problems and perspectives of environmental accounting information. In order to resolve these problems, deeper study about corporate social responsibility accounting is required. Also, to development a complete theoretical framework that is to be fundamental to realization for corporate social responsibility accounting, I suggest for future research in corporate social responsibility accounting as follows: 1. The definite identification and classification of the component of corporate social performance. 2. Development and validation of the new measurement technique. 3. Development of the standardized and applicable model for corporate social reporting. 4. Development of a system approach to indirect effects of corporate activities.

      • 回歸分析法을 利用한 原價推定의 技法에 관한 硏究

        徐鍾源 광주대학교 1984 광주개방대학 논문집 Vol.1 No.-

        According to various actibities, the predictions of cost has the important relationships in many a decision. Cost function used for these predictions is ordinarily to simplify basic relations. To select cost function a decision problem between the cost and the value of information. Two assuptions is widely using in cost analysis in general. First, cost behavior can sufficiently be explained by independent variables. Second, cost function for most aims is satisfactory in spite of linear approximating. Regression analysis is the most systematic approach to cost estimation. Unlike other approaches, it has measures of probable error and it can be applied when there are several independent variables instead of one. Nevertheless, regression has many assumptions and pitfalls, so professional help should be sought when it is applied. Prural regression analysis has a good point that multilaterally analyze the origination and the change of cost, but is apt to lead wrong decisions if it is applied in unsurable condition about reasonable correlation between dependent avriables and independent variables. The most inportant problem of success and failure on regression analysis is if material prepare very well. Contemporary enterprise accounts system is inclined to material offer for the report of outside aims instead of material for activities of inside aims. So, accounts system needs to be constantly studied in order to be able to be offeried proper material for analysis in accounts process.

      • KCI등재

        한국전쟁 이후 경기도 북부지역 민속문화의 전개 양상과 특징

        서종원 비교민속학회 2020 비교민속학 Vol.- No.72

        The purpose of this study is to examine the aspects of folk culture in northern Gyeonggi Province after the Korean War and what characteristics it has in this process. To achieve this, this study first mentioned the key factors that influenced the continuation and change of folk culture in northern Gyeonggi-do after the Korean War. After the Korean War, folk culture in northern Gyeonggi Province was developed in various aspects. This part can be summarized in several aspects, one of which is that the folk culture that had been before was stopped or changed into a new form as the exchange between the South and the North was stopped. And as various military facilities were created, many people from all over the country came to take up the place of new folk culture instead of existing folk culture, and new things that were not seen before were created. This aspect was particularly evident in the area where the US military is stationed, in other words, in the base town and its area. Based on these contents, one of the characteristics of folk culture in northern Gyeonggi Province after the Korean War is that the unique one with traditionality has disappeared, while a new form has emerged. And after the Korean War, the folk culture in northern Gyeonggi Province was very mixed, and it is related to the emergence of military facilities and the influx of various people in the process of US troops stationed. On the other hand, it is also one of the characteristics that the people from various regions including the US military did not have a strong sense of rejection of the relatively diverse cultures. Also, it should be noted that the folk culture of this area has spread throughout the country. This can be seen through the cases of various regions related to the Korean War, and it can be considered as a representative example of ‘Idongmakkoli’ and ‘Idongmrib’ in Pocheon. 본 연구는 한국전쟁 이후 경기도 북부지역 민속문화가 어떤 양상으로 지속과 변화를 했으며, 이 과정에서 어떠한 특징을 지니게 되었는가를 고찰하는 데 목적이 있다. 이를 달성하기 위해 본고에서는 우선 한국전쟁 이후 경기도 북부 민속문화의 지속과 변화에 영향을 준 핵심적인 요인에 대해 언급하였다. 한국전쟁 이후 경기도 북부지역의 민속문화는 다양한 양상으로 전개되었다. 이 부분은 몇 가지 양상으로 정리를 할 수 있는데 그 중에 하나는 남과 북 사이에 교류가 중단되면서 그 전에 있었던 민속문화가 중단이 되었거나 혹은 새로운 형태로 변화된 점이다. 그리고 다양한 군사시설이 생겨나면서 전국 각지에서 많은 사람들이 몰려옴으로 인해 기존의 민속문화를 대신해 새로운 것이 그 자리를 차지한 경우도 있으며, 더불어 이전에 볼 수 없었던 새로운 것이 생겨나기도 하였다. 특히 미군이 주둔하는 지역, 다시 말하자면 기지촌과 그 지역에서 이러한 양상이 두드러졌다. 이러한 내용에 입각해 볼 때 한국전쟁 이후 경기도 북부지역 민속문화의 특징 가운데 하나는 전통성을 지닌 고유의 것이 사라진 반면 새로운 형태의 것이 생겨났다는 점이다. 그리고 한국전쟁 이후 경기도 북부의 민속문화는 혼종성이 매우 두드러졌는데, 군사시설이 생겨나고 미군이 주둔하는 과정에서 다양한 사람들이 몰려온 것과 관련이 있다. 한편으로는 미군을 비롯해 여러 지역에서 온 사람들로 인해 비교적 외부의 다양한 문화를 수용하는 부분에 대해 거부감이 강하지 않았다는 점도 특징 중에 하나이다. 또한 이 지역의 민속문화가 전국으로 확산되어 간 부분 역시 주목해야 할 것이다. 이러한 모습은 한국전쟁과 관련된 여러 지역의 사례를 통해 확인할 수가 있는데 포천시의 이동막걸리와 이동갈비를 대표적인 사례로 꼽을 수 있겠다.

      • KCI등재

        서해안 지역 인물신 임경업의 신격화 배경

        서종원 국립민속박물관 2007 민속학연구 Vol.0 No.20

        This study examines the formative foundation of the deity Leem Kyeong-Up in the west coast area in Korea. The formation of Leem Kyeong-Up belief has been studied by many scholars. In the present paper, the formative foundation will be explored centering on the relation between Leem Kyeong-Up and Yellow-Corvina Fishery as well as regional circumstances which have been mentioned by other scholars. The background can be summarized with the view points of regional circumstances and Yellow-Corvina Fishery, as follows: First, Leem Kyeong-Up is the founder of some villages in the west coast area, and because of him, Yellow-Corvina Fishery was started in west coast area. It was Leem Kyeong-Up who reclaimed the land and started Yellow-Corvina Fishery for the first time in this area. Therefore, he was a very important person at that time. That is why people have believed in the deity Leem Kyeong-Up even after he died. Secondly, fishery techniques changed in those days. To understand this we need to consider two points. One is the total number of fishermen. Due to the change of technique, they needed more hands. Given this circumstance, fishermen wanted to have a strong god who promoted relationships among them. The god was the deity Leem Kyeong-Up associated with Yellow-Corvina Fishery. The other point to consider is a change in sailing distance. Because of the technique change, it became possible to sail much further to catch fish. However, long-distance fishing involved some risk. It could even take people’s lives. Therefore, fishermen believed that Leem Kyeong-Up had supernatural power to avoid danger. They also wished that the god would look after the fishery. Therefore the change during this time has had an effect on the deification of Leem Kyeong-Up, who actually lived and died as a man a long time ago. For many reasons, including the geographical placement of the island Yeonpyeongdo, and the fishing technique changes, fishermen needed a new god they could rely on. In other words, because they went through the process of lifestyle changes, a strong god was required.

      • KCI등재
      • KCI등재후보

        위도띠뱃놀이에 등장하는 띠배의 역사성과 본연의 기능에 관한 고찰

        서종원 국립무형유산원 2020 무형유산 Vol.- No.8

        The purpose of this study is to examine the historicity and original function of the Ttibaeappearing in Wido Ttibaennori through comparing the data of previous researches and thecases of other areas. Even though the studies related to the Ttibae of Wido Ttibaennori haveactively progressed compared to other ceremonial instruments, it is the reality that nothing hasbeen revealed clearly about the history and original function of the identity of the Ttibae . The ceremonial instruments that are similar types to the Ttibae are Busan and Balsimji , andBaebangseon of Jeju-do. These instruments have the common point in the aspect of the objectsto be floated in the sea, and the historicity of the Ttibae will be reviewed in consideration of theinstruments. Because related data are not sufficient, it is not easy to understand accurate history, butthe study could confirm that the cases of sacrificing or floating something to the sea haveexisted in the Goryeo Dynasty, the Joseon Dynasty and even until quite recently. There arealso a variety of objects, including pigs, talismans and pyebaeks, and the Ttibae is also one ofthem. But the cases of making and floating a boat in the sea like the Ttibae can be confirmed in『Goryeodogyeong』 which is a literature of the Goryeo Dynasty. It is about cutting trees to makeboats and throwing boats before going out to sea in earnest, and the record suggests that thehistory of the Ttibae started a great while ago. However, it seems that further discussions arerequired on how this form was positioned in the shape of the Ttibae . Next this study introduced similar ceremonial instruments about the original function of theTtibae and first derived common and different features of these instruments. In this process, itwas confirmed that the majority of ceremonial instruments were floated to the sea in January, when fishing began in earnest. Based on these contents, it could be confirmed that the originalfunction of Wido Ttibaennori had the character of an object of sacrifice contributed to thedragon king of the sea before sailing such as Sim Cheong of Simcheongjeon . 본 연구는 기존 연구 자료와 다른 지역의 사례 등과의 비교를 통해 위도띠뱃놀이에 등장하는 띠배의 역사성과 본연의기능을 고찰하는 목적이 있다. 위도띠뱃놀이의 띠배에 관련된 연구는 다른 의례 도구에 비해 나름대로 활발하게 진행되었긴 하지만 띠배의 정체성과 관련된 역사와 본연의 기능에 대해서는 명확하게 밝혀진 부분이 없는 것이 현실이다. 띠배와 유사한 형태의 의례 도구에는 부산과 발심지, 그리고 제주도의 배방선 등이 있다. 이들 도구는 바다에 띄워보내는 대상이라는 점에서 공통점을 지니고 있는데 띠배의 역사성은 이들 도구를 함께 고려하여 살펴보고자 하였다. 관련 자료가 부족한 현실에서 정확한 역사를 알기 어렵지만 바다에 무언가를 바치거나 띄워 보내는 사례는 고려시대를 비롯해 조선시대, 그리고 최근까지 확인할 수가 있었다. 대상물 또한 다양한데, 돼지를 비롯해 부적, 그리고 폐백등이 그것인데 띠배 역시 그러한 대상 가운데 하나이다. 다만 띠배처럼 배를 만들어 바다에 띄워 보낸 사례는 고려시대의문헌인 『고려도경(高麗圖經)』에서 확인할 수 있다. 본격적으로 바다에 나가기 전에 나무를 깎아 배를 만들어 던졌다는 내용인데, 이 기록을 보면 띠배의 역사는 아주 오래전으로 올라갈 수 있을 것으로 보인다. 다만 이러한 형태가어떠한 과정을 거쳐 띠배의 모습으로 자리매김을 하게 되었는지에 대해서는 보다 논의가 필요해 보인다. 다음으로 살펴본 띠배의 본연의 기능에 대해서는 유사한 의례 도구들을 소개하고 이들 도구의 공통점과 차이점을우선 도출하였다. 이 과정에서 대다수의 의례 도구가 본격적으로 어업이 시작되는 정월에 바다에 띄워 보낸다는 사실을확인하였다. 이런 내용에 입각해 보면 위도띠뱃놀이의 띠배 본연은 심청전의 심청이와 마찬가지로 항해를 하기 전에바다의 용왕님께 바치는 희생물로서의 성격이 강하다는 사실을 확인할 수 있었다.

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