• 복식
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• 제17권
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• pp.249-251
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• 1991

• 한국복식학회:학술대회논문집
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• 한국복식학회 2004년도 제29회 정기총회 및 춘계학술대회
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• pp.28-28
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• 2004

본 연구는 문헌사료와 고분벽화를 토대로 고구려 관복 제도의 변천과정과 특징을 고찰한 것이다. 문헌에 나타난 고구려의 관복 제도를 살펴보면 의복은 유고제를 유지했으며 관등 고하에 따른 유고의 색채나 소재상의 규제는 보이지 않는다. 신분표시의 기능은 주로 관모가 담당했던 것으로 보이는데, 문헌에 나타난 3세기-7세기까지의 고구려 관모 제도를 고분벽화를 참조하며 고찰한 결과는 다음과 같다. (중략)

• 복식
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• 제50권8호
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• pp.149-163
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• 2000

The purpose of this study is to research the Korean and Japanese costume systems and to compare both of them on the process of adopting the western-originated costumes. The consequences of this study are as follows. Chosen and Japan started simplifying the traditional clothings, Introducing the western clothings and executed the ordinance prohibitory topknots through reforming costume systems since Port Opening Treaties in 19th centra. Japan performed the reformation of costume system effectively through the grand campaign of social reforming enlightment by Meiji Government. Meanwhile in Korea, there were a continual repetition of adoption and rejection in the reformation of costume systems because of strong cultural self-esteem and competition of foreign Empires. However, western-originated cultural perspectives brought the strong self-devaluated view on their own cultures to both countries. And that's the first cause of substitution of western clothings for ordinary ones in both nations.

• 복식
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• 제9권
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• pp.23-52
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• 1985

• 복식
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• 제16권
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• pp.125-131
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• 1991

• 한국컴퓨터정보학회논문지
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• 제18권12호
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• pp.179-188
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• 2013

본 연구에서는 정부의 복식주의 발생주의 회계에 있어서 정부자산의 회계처리 상 감가상각을 통해 비용화할 것인지에 대한 감가상각제도의 전반적인 특징과 문제점을 살펴보고 효과적이고 효율적인 자산과 비용 처리를 위한 감가상각제도의 개선 방안을 모색하고자 한다. 정부회계에서는 2011년부터 정부자산을 인식하고 정부자산회계가 적용되어 완전한 발생주의회계로 전환되어 감가상각제도가 시행되고 있다. 따라서 발생주의 정부회계 하에서 행정비용의 절감과 자산 및 자원을 효과적으로 활용하기 위한 감가상각제도의 간편화가 이루어진다면 정부의 재무정보를 보다 효과적으로 활용하여 정부회계의 성과평가 및 정보 제공에 유용하게 활용될 수 있을 것이다.

• 한국측량학회지
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• 제26권2호
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• pp.175-182
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• 2008

지방정부는 자체 관할지역에 위치한 모든 자산들을 공적 업무수행을 통해 보호하고 관리하기 위해 공적문서를 작성할 필요가 있으며, 2007년 1월부터 중앙정부는 복식부기 회계제도를 도입하여 자산 및 채무에 관련된 각종 자산관리보고서를 작성하여 운영할 것을 지자체에 강력히 요구하고 있다. 하지만 지하에 설치된 시설물과 같이 몇몇 시설물들은 정확한 조사가 어려운 실정이다. 이에 본 연구에서는 GIS사업에서 구축한 데이터베이스를 사용하여 복식부기에 근거한 지자체의 사회간접자본시설물의 자산평가를 실시하기 위한 방안을 제시하였다. 경남 거제시의 경우를 분석한 결과, 도로 및 상수도시설물과 같은 시설물에 대해서는 GIS 데이터베이스에 있는 항목의 $70{\sim}80%$는 복식부기에 의한 자산평가에 활용될 수 있음을 알 수 있었다. 그러나 복식부기제도와 GIS사업간의 연계성이 미약한 관계로 향후 지자체에서 복식부기를 실질적으로 사용하기 위한 연구가 더 필요하다고 판단된다.

• 복식
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• 제63권5호
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• pp.132-150
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• 2013

The purpose of this study is to examine misnomers about King Heungdeok's "Prohibition of Clothing" by comparing the writings of Jeongdukbon [正德本] and Juzabon [鑄字本], which were different versions of the original texts of "Samguksagi [三國史記]", with 11 related books written between 1948 and 2012. In addition, this study is reconsidered the terms about several clothes as well as the values of fabrics. The study has come up with the following conclusions. 1. We suggested the correction about a misnomer in the 11 books and the misnomers for fabric items appeared most frequently. The records of Jeongdukbon about some of the items were different from ones of Juzabon, especially regarding noble woman's sash were written according to the record of Juzabon in most of the related books. However, when the commonplace woman's sash was taken into consideration, we could suppose that the record of Jeongdukbon was more reliable. 2. We examined the terms for Yodae [腰帶] and Yoban. It can be inferred from the original texts that the Yodae were different in material and function compared to the Dae [帶]. In other words, the wearing position of male's metal Yodae was the waist, whereas the females wore their Dae made of fabrics on their chest. An example of this can be seen from the female clay images of Tomb Yonggang-dong [龍江洞]. Moreover, female's Yo and Ban were distinct items on the basis of documents. For this reason, we suggested that Yodae and Yoban should be separated and written in books. 3. We suggested that Ju [紬, silk tabby] might be valuable according to an result of analysis about the value of recorded fabrics. Besides, Po [布, hempcloth] presumably were used as higher quality fabric than Myeonju [綿紬, silk tabby] on some items because Po was graded on the density by each class.

• 대한수의사회지
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• 제43권9호
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• pp.811-811
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• 2007

• 복식
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• 제56권8호
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• pp.60-73
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• 2006

This study analyzes the Baekche official costume system, including the dress, cap and belt systems, by relating documentary records with the results of excavations. The study shows that the system differed depending on the time. A system of dress based on official ranks was instituted during the region of King Goi in the third century. The rap amd belt systems were begun in the first half of sixth century The official costume system, as recorded in the Chinese history $Sus{\u{o}}$, included many subdivisions of cap colors, which followed belt colors. According to $Gudangs{\u{o}}$, dress and cap systems changed in the seventh century. The official costume consisted of a $jacket(j{\u{o}}gori)$, trousers(baji), and coat(po). The coat had wide sleeves and reached below knees. Its collar had straight neckline. Officials of all rank wore silk caps and belts of matching colors. Officials above sixth rank used silver flower decorations on their caps. Officials wore wide-crouch trousers and generally adjusted the hems of the trousers, but this practice stopped in the sixth century. Officials wore shoes or boots depending on occasion. From a historical viewpoint, Baekche is important for having been the first Korean kingdom to establish a government organization. The salient feature of the system of organization established in A.D. 260(the twenty-seventh year of the region of King Goi) was the application of different colors to identify different ranks.