관계에 관하여

이향천(Hyangcheon Lee) 사단법인 한국언어학회 2011 언어학 Vol.0 No.61

Relation, as one of Aristotelian categories, is different from substance. "Father" is not an expression referring to a thing(a substance), but it is a relational term, derived from a state-of-affairs "A begets B (or, A gives birth to B)", from which we call A B"s father. It takes two to have a relation, and the relation is defined or stipulated on the two. In this respect, relation is different from the other Aristotelian categories in that it takes 2 substances or two properties or others to form a relation. For the sake of conceptual clarity, we need a terminological refinement, or redefinition. For example: A is the modifier(modificans) of B and B is the modified(modificatum) of A when A modifies(modificare) B. A is the predicator(praedicans) of B, and B is the predicated(praedicatum) of A when A predicates(praedicare) B. A is the sign(significans) of B and B is the meaning(significatum) of A when A means (signifies, significare) B. The ‘subject-predicate’ opposition is to be rendered as ‘praedicatum-praedicans’ opposition, which will make it clear what matters with respect to the relation and where the terms came from. In relation to linguistic signs there are various relations involved: 1) the sign-meaning relation; 2) the sign-sign relation; 3) the meaning-meaning relation; 4) the sign-(meaning-meaning) relation; 5) the (sign-sign)-(meaning-meaning) relation. The syntactic relations as spoken by Chomskians are usually intended to be that of 2), the sign-sign relation, but we can see many times they involve 3), the meaning-meaning relation. There are three meaning-meaning relations: modification(A modifies B), predication(A predicates B), and conjunction(A and B are conjoined with each other). These are the core relations which describe the structure of the meanings of language. And if we can say language constructs the world as it is, the 3 are the central ways of how it constructs the world. By predication a state of affairs comes to have its shape; by modification a thing comes to have its shape. Without such languaging the state of affairs has no structure, no shape, so it cannot exist as such. The languaging(modifying, predicating, conjoining) is the principle of structuring the world. It takes two to tango. It takes two to relate. The study of relation is the study of two-ness.

타인명의 이용거래시 과세문제에 관한 小考

강헌구,양인준 서울시립대학교 서울시립대학교 법학연구소 2017 서울법학 Vol.25 No.1

민사법에서는 사적자치의 원칙 내지 계약자유의 원칙이 지배한다. 사인(私人)이 자신의 의사 결정에 의하여 누구와 어떠한 내용으로 어떠한 형식의 법률행위를 할지를 스스로 결정할 수 있다. 타인명의를 이용하여 거래하는 것도 법이 금지하지 않는 한 사적자치의 원칙 내지 계약자유의 원칙상 허용된다. 한편, 조세법률관계는 사법상의 법률관계를 그 기초로 한다. 사법상의 법률관계에 의하여 형성된 경제현상, 즉 소득, 수익, 재산, 행위 또는 거래에 대하여 조세법이 정한 과세요건을 적용하여 조세를 부과하게 된다. 그러나 사법관계와 조세법률관계는 서로 준별된다. 대법원은 납세의무자가 경제적 활동을 할 때 특정 경제적 목적을 달성하기 위하여 어떤 법적 형식을 취할 것인지 임의로 선택할 수 있고, 과세관청으로서도 특별한 사정이 없는 당사자들이 선택한 법적 형식에 따른 법률관계를 존중하여야 한다는 입장을 일관되게 견지해오고 있다. 그런데 조세 관련 판례에서는 조세법규를 적용함에 있어서 특히 거래 당사자나 납세의무자 확정에 관한 판단에 있어서 사법상 법률관계의 사실인정 또는 법률행위 해석의 문제인 것을 조세법상의 실질과세의 원칙을 들어 판단하는 등 두 관계를 준별하지 않고 혼동하는 경우가 있다. 이와 같이 사법관계와 세법관계를 준별하지 않게 되면, 세법상 실질과세 원칙에 따른 실질귀속자 판단이 사법상 거래의 당사자의 판단에 영향을 주어 법률관계의 불안정을 초래하거나 제3자로 하여금 또다른 법적 분쟁을 야기할 수도 있다. 타인명의 이용거래시 세법상 납세의무자 또는 거래 당사자의 확정은 우선 사법질서(私法秩序)의 법리에 따라 행위 또는 거래의 당사자를 확정하고, 실질과세의 원칙은 세법 고유의 법리이므로 그와 같이 확정된 사법상 법률관계에도 불구하고 세법상 재구성을 위하여 적용되는 법리로 이해되어야 한다. 즉, 타인 명의를 이용한 거래시 행위 또는 거래의 당사자를 누구로 볼 것인가의 문제는 사법상의 사실인정의 문제나 법률행위 해석의 문제로 해결되어야 한다. 그러한 당사자 확정에도 불구하고, 소득, 수입, 재산, 행위 또는 거래의 귀속자가 따로 있어서 세법적 측면에서 재구성이 필요하다면 그때 비로소 실질과세 원칙, 특히 실질귀속자 원칙이 작동되어야 한다고 생각한다. 실질과세의 원칙을 들어 사법상 거래 당사자를 확정하는 것은 실질과세 원칙의 적용범위 및 한계를 넘어서는 것이다. 또한, 가장행위 이론을 들어 거래 당사자 간의 법률행위의 효력을 부인하고, 은닉행위를 찾아내어 과세의 적법성 여부를 판단하는 것 또한 납세자가 선택한 법적 형식을 존중해야 한다는 원칙과도 거리가 있고, 다소 작위적이라는 인상을 지울 수 없다. 이른바 교차증여 사건에서도 실질귀속자 과세 원칙이 확인된 바와 같이, 당사자가 형성한 사법상 법률관계는 이를 존중하여 훼손하지 않고, 조세법적 측면에서 재구성하여 세법을 해석ㆍ적용하는 것이 보다 논리정연하고, 사법관계와 세법관계가 준별된다는 입장에도 부합한다. 그리하여 본 논문에서는 위와 같은 논리적 전제 하에서 타인명의 이용거래시 세법상 납세의무자 또는 당사자 확정에 있어서 각 단계, 즉 사실인정의 단계, 법률행위 해석의 단계, 실질과세 원칙 적용의 단계 그리고 명문의 법률 규정에 의한 경우로 나누어 살펴 보았다. 특히, 사법관계와 세법관계를 준별 ... When it comes to civil law, the principle of private autonomy or freedom of contract is dominant legal theory. A private person can take any type of legal action against anyone and for any purpose, dependent on his/her own decision. A transaction using another person’s name is also allowed under the principle of private autonomy or the principle of freedom of contract, unless it is prohibited by law. On the other hand, the juridical relation under tax law is based on the juridical relation under private law. Tax is imposed on the economic phenomena formed by the juridical relation under private law, i.e., income, revenue, asset, act or transaction, applying taxation requisition prescribed by the tax law. However, the juridical relation under private law and the juridical relation under tax law are distinctly different from each other. The Supreme Court of Korea has consistently held the position that when a taxpayer is engaged in economic activities, he/she can arbitrarily choose what legal form thereof to take in order to achieve a particular economic purpose, and the taxation authorities should respect the juridical relation based on the legal form chosen by the parties concerned, unless there are special circumstances. In the precedents with regard to taxation, however, there has been such confusion that no distinct differentiation was made between the two relations. For example, in applying laws and regulations regarding taxation for the determination of confirming parties to transactions and taxpayers, issues related to fact-finding in the juridical relation under private law or issues related to the construction of legal action have been determined based on the principle of substance over form. As described above, if no distinct differentiation is made between the juridical relation under private law and the juridical relation under tax law, the determination of substantive owner pursuant to the principle of substance over form may affect the parties to a transaction under private law, and thereby cause instability of juridical relations, or another legal dispute by a third party. In a transaction using another person’s name, first of all, the determination of taxpayer under tax law or parties to transaction should be made pursuant to the legal principle of judicial order, while notwithstanding the previously confirmed juridical relation under private law, the principle of substance over form, which is the unique principle of tax law, should be understood as a principle of law to be applied for reconstitution under tax law. In other words, the issue related to who the parties to an act or transaction in a transaction using another person’s name are should be addressed as an issue of fact-finding under private law or construction of legal action. Notwithstanding such confirmation of parties, if reconstitution is required in respect of tax law because there is a separate owner of income, revenue, assets, act or transaction, then it is deemed that the principle of substance over form, in particular, the principle of substantive owner, should operate. The confirmation of parties under private law for the reason of the principle of substance over form is beyond the scope and limits of the principle of substance over form. In addition, the negation of a legal action between parties to a transaction based on the theory of simulation, and determination of whether taxation is legitimate by finding an act of concealment are also far from the principle that the legal form chosen by the taxpayer should be respected, and the impression that they are somewhat unnatural cannot be erased. As the principle of taxation on substantive owner was confirmed in the case of so-called cross gifts, it is more logical and also corresponds to the position that the juridical relation under private law is distinctly different from the juridical relation under tax law and that the juridical relation under private law formed by parties shou...

대인관계증진 프로그램이 대인관계 및 자존감에 미치는 효과

황혜자,유선림 東亞大學校 大學院 2005 大學院論文集 Vol.30 No.-

The purpose of this study is to investigate effects of Interpersonal Relation skill program interpersonal relation skills and self-esteem. For the purpose, this researcher surveyed 20 college students of D university located in Busan. Those students voluntarily participated in 'Interpersonal Relation skill program for Interpersonal Relation Improvement' which was publicly noticed and hosted by Student Counseling Center. They were randomly allocated to experimental and control groups each of which consisted of 10 members. Measurement devices used to verify hypotheses made here were Interpersonal Relation Skills Test and Self-Esteem Test. After these tests, the program was applied over 11 sessions, with 1 session a week and 120 minutes per session based. To verify effects of the program on those college students' interpersonal relation skills and self-esteem, further, mean and standard deviation values were calculated with scores from pre-and post-tests in accordance with hypotheses proposed here. Then, t-test was carried out ot determine the significance of mean difference between the two groups. Results of the study can be described as follows. First, the group who participated inInterpersonal Relation skill program was significantly higher in score for interpersonal relation skills than the other group who didn't. Thus the program is effective in improving college students' skills of interpersonal relations. Second, the group who participated in was significantly Interpersonal Relation skill program higher in score for general skills as a sub-area of self-esteem than the other group who didn't. This indicates that the group counseling is effective in improving college students' general skills as one of the sub-areas of self-esteem. Third, the group who participated in Interpersonal Relation skill program was significantly higher in score for social skills as a sub-area of self-esteem than the other group who didn't, indicating that the program can effectively enhance college students' social skills as one of the sub-areas of self-esteem. Fourth, the group who participated in Interpersonal Relation skill program was significantly higher in score for school-related skills as a sub-area of self-esteem than the other group who didn't. This indicates that the program in effective in improving college students' school-related skills as one of the sub-areas of self-esteem. Fifth, there was no significant difference in home-related skills as one of the sub-areas of self-esteem between the group who participated in Interpersonal Relation skill program and the other group who didn't.

중세국어 ‘-오□’ 구성의 의미관계

최소영 ( So Young Choi ) 서강대학교 언어정보연구소 2010 언어와 정보 사회 Vol.12 No.-

This paper is described and explored the meaning relation between `-otaj(오□)` clause and following clause in 15th century Korean by synchronic approach. There are 5 meaning relations in `-otaj(오□)` construction: core-description relation, arrangement relation, comparison/contrast relation, sequence relation and causation relation. Each relation has different types of relation. The core-description relation can be grouped into [setting up of perception] -[content of perception] and [setting up of speech]-[content of speech]. The arrangement relation has [contextual background]-[addition of event/state]. The comparison/contrast relation can be grouped into [background context]- [contrast of event/state] and [background context]-[analogy of event/state]. In the sequence relation, there are [preceding context]-[following event/state] and [preceding context]-[reversal of event/state]. In the causation relation, [context of cause]-[making effect] and [context of cause]-[evaluation of event/state] are observed.

최고경영자의 노사관계관 유형에 따른 노사협력방안

이하나,허찬영 공주대학교 KNU 기업경영연구소 2018 기업경영리뷰 Vol.9 No.1

This study aimed to examine the influence of the type of CEO labor-management relation on the cooperative labor-management relation, and also to verify if the activation of labor-management council would positively moderate this relation. For this, the type of CEO labor-management relation was conceptualized into three types(view of confrontational labor-management relation, view of compromising labor-management relation, view of cooperative labor-management relation), and then it verified if the management participation through the activation of labor-management council would enhance the cooperation between labor and management. For the empirical analysis, a survey was conducted targeting total 14 institutions and companies. Total 513 questionnaires were used for analysis, and the results of this analysis are as follows. First, CEO view of confrontational and compromising labor-management relation did not have significant effects on the cooperative labormanagement relation while CEO view of cooperative labor-management relation had positive(+) effects on the cooperative labor-management relation. Second, the activation of labor-management council positively moderated the relations between three types of CEO labor-management relation such as view of confrontational labor-management relation, view of compromising labor-management relation, and view of cooperative labor-management relation, and cooperative labor-management relation. Such results imply that the activation and contribution of labor-management council like CEO cooperative attitude, active support, and programs for joint labor-management participation would be important for labor-management cooperation. 본 연구는 최고경영자의 노사관계관 유형이 협력적 노사관계에 미치는 영향력을 살펴보고 노사협의회 활성화가 이들의 관계를 긍정적으로 조절하는지 규명하고자 하였다. 이를 위해 최고경영자의 노사관계관 유형을 3가지( 정면대결형 노사관계관, 노사절충형 노사관계관, 노사협력형 노사관계관)로 개념화하고 노사협의회 활성화를 통한 경영참여가 노사 간의 협력을 증진시키는지 검증해 보았다. 실증분석을 위해 총 14개의 기관 및 기업을 대상으로 설문조사를 실시하여 총 513부를 분석에 활용하였으며 분석결과는 다음과 같다. 첫째, 최고경영자의 정면대결형 및 노사절충형 노사관계관은 협력적 노사관계에 유의미한 영향을 미치지 않았으나, 최고경영자의 노사협력형노사관계관은 협력적 노사관계에 정(+)의 영향을 미치는 것으로 나타났다. 둘째, 노사협의회 활성화는 최고경영자의 3가지 노사관계관 유형인 정면대결형 노사관계관과 노사절충형 노사관계관 및 노사협력형 노사관계관과 협력적 노사관계의 관계를 긍정적으로 조절하는 것으로 확인되었다. 이와 같은 결과는 노사협력을 위해서는 최고경영자의 협력적인 자세와 적극적인 지원 그리고 노사 공동 참여를 위한 프로그램 즉 노사협의회의 활성화와 기여가 중요하다는 점을 시사한다.

양립불가능 관계와 어휘 관계의 상관성에 대한 일고찰

도재학 한국어의미학회 2013 한국어 의미학 Vol.42 No.-

This paper aims to investigate a concept and scope of ‘incompatible relation’ in major preceding researches of semantics. Concerning a concept of incompatible relation, I draw a distinction between paradigmatic and syntagmatic relation of items. The former of the two could be classified into three different notions again. First, an exclusive relation among words within a lexical field, that is a contrastive relation among co-hyponyms. Second, a relation among words extraneous. Third, a comprehensive term that includes antonymy and co-hyponymy. Through considering each of the notions, I conclude that incompatible relation is not that is limited to paradigmatic relation of level of words but that is regarded as a paradigmatic and syntagmatic relation of several levels. In accordance with this notion, incompatible relation is defined as a relation that imply a contrast(or exclusion) among the random items in a certain dimension. And an extension of incompatible relation covers levels of a ‘concept’, a ‘meaning’, a ‘phoneme’, a ‘morpheme’, a ‘word’, and a ‘sentence’. From among these, it’s a meaning, a morpheme, a word, and a sentence level that have a relationship with semantics. Lastly I commented that incompatible relation implies a paradigmatic irreplaceability and a syntagmatic conflict of semantic feature.

포함관계와 역포함관계:한국어의 “-는”, “-면”, “-만”과 “-(어)야”의 분석

김정란 ( Joung Ran Kim ) 서강대학교 언어정보연구소 2010 언어와 정보 사회 Vol.13 No.-

Kim, Joung-Ran(2010), “The Set Inclusion Relation and the Reverse Set Inclusion Relation:the Analysis of Korean -nun, -myen, -man and -(e)ya”, Language & Information Society 13, Kim, Joung-Ran(2010) claimed that topic and conditional sentences in Korean, which bear the signature mark -nun and -myen respectively, can be effectively represented by the set inclusion relation. This article now investigates the reverse set inclusion relation marked by -man and -(e)ya in Korean. As Barwise and Cooper (1981) argued for English only`, it is argued that -man marks the reverse set inclusion relation in Korean. In addition, it is argued that ``-(e)ya`` also marks the reverse set inclusion relation. The complete overlapping relation is expected when both the inclusion relation marker and the reverse inclusion relation marker appear at the same time in a sentence, and those instances are presented.

Variable Threshold Valued Tolerance Relation in Incomplete Information System

Liu ping,Xiong xiaoxiao,Yang Junping 보안공학연구지원센터 2016 International Journal of Hybrid Information Techno Vol.9 No.7

Aiming at the incomplete information systems on the condition of no prior domain knowledge, several known model extension based on the rough set theory are introduced at first, such as the tolerance relation, non-symmetric similarity relation, limited tolerance relation and valued tolerance relation. Then the merits and drawbacks of several existing valued tolerance relations are compared in this article. Next, the experiments on some UCI data sets have been done ,based on the experimental result, the author discuss the relationship between the threshold selection and classification accuracy of statistical valued tolerance relation(SVT) . Directing at the difficulty of selecting a suitable threshold, the author presents a new improved valued tolerance relation (NVT) which can choose proper threshold automatically on the basis of each data set’s feature. Experiment results indicate that the new relation can get better classification accuracy than the other extension models in dealing with the incomplete system which has small incomplete degree

회계이익의 질과 자발적 정보공시의 관련성 연구

지상현,이균봉 한국회계정보학회 2012 회계정보연구 Vol.30 No.4

The objective of this study is to examine the relevance between the conservatism in Accounting and Investor Relation. The samples of this study selected from listed corporate, consist of 2,685 observations are collected from 2005 to 2010 at TS2000. And Investor Relation data are collected from KRX KIND(kind.krx.co.kr). The conservatism is measured by method of Givoly&Hayn(2000) and Feltham and Ohlson(1995). The method of Givoly&Hayn(2000) is Conditional Conservatism and The method of Feltham and Ohlson(1995) is Unconditional Conservatism. The result of this study can be summerised in the following. First, the conservatism in Accounting have significant positive relevance on Investor Relation both holding a Investor Relation and number of Investor Relation. Especially, Unconditional Conservatism have a high relevance on Investor Relation. Second, Corporate Governance respectively have significant negative/positive relevance on number of Investor Relation except AC. Third, SIZE have a high relevance on Investor Relation and Tobin'Q and Listed period(LP) have significant negative/positive relevance on number of Investor Relation We expect this study to be helpful at the decision-making of investors. But this study have some contributions. Notwithstanding many Investor Relation, we only examined holding a Investor Relation and a number of Investor Relation. 2000년대 이후 자본시장의 규모와 역할이 확대되면서 기업들은 공시활동을 통해 자본시장에 존재하는 사적정보의 비중을 줄이고 정보비대칭에 의해 발생되는 역선택과 기업가치의 저평가 등과 같은 문제를 해결하고자 노력하고 있다. 특히 공시활동 중 자발적 정보공시활동인 기업설명회는 기업의 내부정보를 현재의 투자자는 물론 잠재적인 투자자에게도 자발적으로 제공함으로써, 기업의 효율적인 자금조달을 가능하게 하고 기업가치 향상에 도움이 되는 것으로 보고되고 있다. 그러나 지금까지 주로 자발적 정보공시, 즉 기업설명회의 효과에 대한 연구는 많이 이뤄진 반면, 기업설명회 기업의 회계정보의 질에 관한 연구는 거의 없는 실정이다. 기업의 자발적 정보공시, 즉 기업설명회의 긍정적인 효과는 기업이 객관적이며 신뢰성 있는 정보를 자발적으로 공개하고 이를 투자자들이 의사결정에 반영함으로써 얻을 수 있는 순기능이므로, 기업설명회 기업의 회계정보의 질은 이러한 긍정적인 효과에 중요한 전제요소가 될 수 있다. 이에 본 연구에서는 우리나라에서 기업설명회가 본격적으로 실시되기 시작한 2005년부터 2010년까지의 KOSPI 상장기업을 대상으로, 자발적 정보공시 기업, 즉 기업설명회 개최기업의 회계이익의 질을 실증적으로 분석하였다. 회계이익 질 대리변수는 김문철과 최관(1999)에서 제시하여 많은 선행연구에서 회계이익의 질 대리변수로 활용되고 있는 회계보수주의(이하 보수주의)를 사용하였다. 실증분석 결과, 회계처리의 보수주의 수준이 높은 기업이 대체로 기업설명회를 자주 개최하는 것으로 나타나, 기업설명회를 투자의사결정에 이용하는 이해관계자들은 기업설명회 개최기업의 회계정보를 신뢰할 수 있으며, 기업설명회가 건전한 자본시장 발전 및 자원의 효율적 배분에도 도움이 될 것으로 판단된다. 본 연구는 기업설명회 개최기업 이익정보의 질을 보수주의 측면에서 최초로 분석했다는 점에서 의의가 있으며, 본 연구가 기업설명회에 대한 사회의 관심을 높이고, 기업설명회 활성화로 인한 경제적 자원의 효율적 배분에 작은 도움이 되기를 기대한다.

관계 중심 듣기 반응의 양상

소미영 ( Mi Young So ) 한국화법학회 2013 화법연구 Vol.0 No.22

본 연구는 비공식적인 일상대화를 녹음하여 실제 담화상황에서 나타나는 ‘듣기의 반응 요소’를 분석하여 바람직한 ‘관계 중심 듣기 반응요소’를 제시하기 위한 근거를 마련하는 것을 목적으로 한다. 이를 위하여 ‘관계 중심 듣기 관점 척도표’를 활용한 설문내용을 토대로 ‘관계 중심 듣기’의 특성이 높은 청자 2인의 대화와 ‘관계 중심듣기’의 특성이 낮은 청자 2인의 대화를 표본으로 추출하여 녹음 자료를 분석하였다. ‘관계 중심 듣기 반응’을 분석한 결과 ‘관계 중심 듣기’의 ''구조면’에서는 ''관계 중심 듣기’의 특성이 높은 청자는 화자의 말을 충분한 기다려 주고, 끼어들기가 적으며, 협력적 중복현상과 인접쌍의 적절한 일치 현상, 화제의 일관성이 보였다. ''관계 중심 듣기’의 특성이 낮은 청자는 기다림이 부족하며 빈번한 끼어들기에 의한 순서교대와 중복현상, 인접쌍의 불일치, 화제의 일관성 부족 현상이 나타났다. ''관계 중심 듣기’의 ''전략면’에서는 재진술하기와 맞장구치기?동조하기가 많이 나타났으며 질문하기, 느낌 표현하기, 긍정적 행동언어로 요구하기가 나타났다. ‘관계 중심 듣기’의 특성이 낮은 청자는 평가하기와 부정의 발화표지가 많이 나타났다. 이 연구는 다음과 같은 의의를 지닌다. 첫째, 듣기 연구의 기초를 마련함은 물론 이론과 현실 사이의 간극을 줄였다. 둘째, ‘관계 중심듣기’에서 지향해야할 구체적인 반응의 요소를 밝혔다. 셋째, 듣기 반응의 ‘구조’와 ‘전략’을 모두 살폈다. 넷째, 듣기 교육과정과 교육내용을 구성할 수 있는 근거를 마련하였다. The object of this study is to prepare for the grounds for suggesting a desirable ''factor of relation-centered listening response'', analyzing a responsive factor of listening which appear in a real discourse situation with informal everyday conversation recording. For this study, I analyzed recording materials through conversations of two listeners in high relation-centered characteristics and conversations of two listeners in low relation-centered characteristic which are based on the contents of survey, making use of a criterion diagram of relation-centered listening viewpoint. In analyzed result of relation-centered listening response, I can find that listeners in high relation-centered characteristics waited for fully the talk of the speaker, butted rarely in his conversation and appeared co-operative overlap, a suitable synchronicity of adjacency pair and a consistency of the topic in compositional aspect of relation-centered listening. Listeners in low relation-centered characteristics lacked waiting and appeared turn-taking and overlap, disagreement of adjacency pair, and a scarcity in a consistency of the topic due to frequent turn interruption. It is appeared that restating, chiming in and sympathizing were more common in the strategy of relation-centered listening and questioning, expressing feelings, asking for with a positive motion lexicon were common. appraising and negative locution indicator were more common in listeners in low relation-centered characteristics. This study has a signification as follows: Firstly, preparing for the foundation of listening study reduced the gap between theory and practice. Secondly, a factor of a concrete response which will have to aim for in relation-centered listening was revealed. Thirdly, both ''structure'' and ''content'' of listening were all examined. Fourthly, it was prepared for the grounds which can compose a course of listening education and an educational centered.