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      • KCI등재

        『吕氏春秋』中的道家流派

        신진(申?) 한국도교문화학회 2009 道敎文化硏究 Vol.30 No.-

        전국말에서 통일 제국인 진나라로 넘어가는 과도기에 정치권력의 정점에 서 있던 여불위는 삼천 명이 넘는 문객을 초빙하여 전국말 최대의 학술 문화센터를 세웠다. 권력과 지식의 상부상조 관계 속에서 방대한 규모의 학술 서적인 『呂氏春秋』가 탄생하게 된 것이다. 『여씨춘추』는 선진제자백가에 대한 전면적인 정리와 계승을 통해 방대한 집대성 이론 체계를 건립한 것이다. 이 글에서는 『여씨춘추』 중의 제자백가 가운데 道家 학파를 세밀하게 분류하는 작업을 진행한다. 그 중의 각 도가 유파 사이의 관계는 어떠한가, 어떤 차이가 있는가, 어느 편이 어느 도가학파에 속하는가, 각 학파의 어떤 사상을 받아들였는가, 등에 대하여 분석 한다. 『여씨춘추』는 도가학파가 분화되어 가는 상황에 대한 중요한 실마리를 제공하고 있다. 각 도가 유파의 사상이 『여씨춘추』 내에서 어떤 식으로 전개 되고 있는지, 『여씨춘추』와 도가 여러 유파와의 관계는 어떠한지에 대한 연구를 통해 先秦에서 秦漢代에 이르는 도가의 사상지형도를 포괄적으로 새롭게 그려볼 수 있다. 더불어『여씨춘추』가 특정 도가학파의 학설에 치우치지 않고 여러 학설의 장점을 모두 흡수하려고 노력했던 점에 대한 확인을 통해 『여씨춘추』야말로 선진 최후의 이론대작이며 그의 출현은 전국이래의 도가 학파와 백가쟁명의 진정한 총결임을 알 수 있다.

      • KCI등재
      • KCI등재

        消費税の課税ㆍ非課税区分をめぐる法的ㆍ実務的問題点

        田卓 ( Takashi Ueda ) 서울시립대학교 법학연구소 2008 서울법학 Vol.15 No.2

        일본 국내에서 행해지는 자산의 양도 또는 보세지역에서 인도되는 외국 화물 가운데 일정한 요건에 해당되는 것은 소비세가 부과되지 않는 비과세거래로 된다. 자산의 양도에 있어서 과세ㆍ비과세의 구분은 소비세에 있어서 중요한 ① 과세표준액의 계산, ② 매입세액공제액의 계산, ③ 기준기간의 과세매출액의 계산 등의 계산에 영향을 미친다. 또한 소비세는 본래 소비자에게 전가되는 것이 예정된 세이기 때문에 과세되는 것을 비과세로 판단한 거래를 한 경우에는 과소신고뿐만이 아니라 거래상대방에 대한 전가가 가능하지 않으므로 소비세 상당액만큼 가격 인하를 한 것과 같은 결과가 되어 버린다. 따라서, 과세ㆍ비과세 구분을 둘러싼 판정은 거래의 당사자에 있어서도 매우 중요한 문제이며, 명확하고 구체적인 규정을 마련하는 것이 불가결하다. 그런데 현실적으로는 조문의 규정은 매우 간결하고 명확히 해석될 수 있는 것 같이 보여도 실제로 적용하려면 예상치 못한 의문점이나 문제점이 발생하고 있다. 이에 국세청은 비과세에 관한 많은 기본통칙이나 질의 응답사례를 공표하여 대응하고 있다. 그렇지만 통칙이나 질의응답사례에 너무 의지하게 되면 법령의 해석에 대한 과세관청의 판단에 크게 의존하게 되고, 과세관청의 통칙이나 질의응답사례를 보지 않으면 납세자 스스로 세액계산을 할 수 없게 만든다. 조세법률주의 원칙을 훼손되는 결과를 가져오게 된다.

      • KCI등재후보

        외국인 대학생의 템플스테이 경험에 대한 탐색적 연구:오대산 월정사를 중심으로

        황이화(활) 중앙승가대학교 불교학연구원 2022 불교와 사회 Vol.14 No.2

        The purpose of this study is to examine in depth the Temple stay experience at a Korean temple for foreign university students participating in Temple stay at Woljeongsa Temple in Odaesan. The research questions for this are as follows. First, what did you experience in Temple stay? Second, what did you gain from the Temple stay experience? Third, how will you use the Temple stay experience in your daily life? The subjects of this study were 27 foreign university students attending Temple stay at a university in B city, Gyeonggi-do, and data were collected using a written questionnaire in July 2022. The collected results were analyzed with the Consensual Qualitative Research-Modified (CQR-M). As a result of the study, 10 categories and 24 subcategories were derived in 3 areas: Temple stay experience, what was gained from Temple stay experience, and how to use the Temple stay experience in daily life. First, in the field of Temple stay experience, four categories were derived: Buddhist experience, mental spa experience, beautiful natural environment, and warm encounter experience. Second, in the area of ​​what was gained from the Temple stay experience, four categories were derived: curiosity about Buddhism, time to see myself, and learning the true meaning of Buddhism. Third, in the area of ​​the daily life application of the Temple stay experience, three categories were derived: storage in long-term memory, use as a strategy to cope with daily stress, and research on Buddhism and Buddhist meditation. The above results have been discussed, and the results of this study are expected to contribute to providing basic data for foreign university students Temple stay participants.

      • KCI등재

        芥川龍之介の運命観

        林? 대한일어일문학회 2012 일어일문학 Vol.55 No.-

        Although The Man of the West, written by Ryunosuke Akutagawa, can be regarded as “the chronicle of Akutagawa’s Jesus”, there are parts that mention about John the Baptist in the work. By focusing on them, this research has a purpose on contemplating and comparing Akutagawa’s notion on John with that on Jesus. John was born by the revelation of God, which is same as the process of Jesus’ birth. However, Akutagawa regards the way that John was born by the normal woman as 〈coincidence〉, and by insisting this is identical to the case of Jesus, he considered it as a 〈coincidence〉 applied to the 〈destiny〉 of human’s life. Akutagawa also asserted that 〈inheritance, circumstance, coincidence〉 control human’s 〈destiny〉. John was destined to live at wilderness with the gene revealed by God well before his birth. However, since Jesus’ gene was from the Holy Spirit, His father, His destiny was to be controlled by the Holy Spirit throughout His lifetime. Also, even though John was born in the family of high priest, he ascetically lived in the wilderness, like barbarian. However, at the moment of death, while John was dead by 〈cultural Salome〉, Akutagawa thinks that 〈cultured〉 Jesus was 〈dead at the highest degree of savageness〉 by being crucified. After all, through the lives and deaths of John and Jesus, it seems that Akutagawa must have clearly realized that 〈inheri tance, circumstance, coincidence〉 control human’s 〈destiny〉.

      • KCI등재

        芥川龍之介におけるヨハネと漱石のイメージ

        林? 대한일어일문학회 2014 일어일문학 Vol.63 No.-

        The purpose of this research is to study a writer’s notion about John the Baptist who appears in Ryunosuke Akutagawa’s work, “The Man of the West”. Although Akutagawa reflected his own thoughts about Jesus’ life in this work, John the Baptist, who had a close relationship with Jesus, also appears in it. The reason Akutagawa had a special attention on John the Baptist is because, by giving baptism to Jesus, Jesus began His official missionary activities after that. In other words, Akutagawa regards John the Baptist as a benefactor who opened Jesus’ natural gifts, and this is because, from John the Baptist, he felt similar image of his teacher, Soseki Natsume, who encouraged him to make a debut as a writer. In short, for Akutagawa, both John the Baptist and Soseki Natsume seemed to be benefactors and solid guardians. However, Akutagawa realized that there were ugly true natures of human hidden behind both. Although Akutagawa was Soseki’s disciple, only short after he became such, he discovered Soseki’s another aspect as a “lunatic genius”. It turned out that was an emotion feeling superiority by comparing oneself with others, and an emotion that one hates losing to others by always thinking about them, which was a jealousy, a natural character of humans. Akutagawa described John the Baptist with distortion from the Bible by saying that such jealousy also exists in John the Baptist, and this was due to a reflection of a notion about Soseki to John the Baptist. In the end, through this work that studied John the Baptist, Akutagawa’s human view could be grasped.

      • KCI등재

        芥川龍之介におけるヒューマニズム

        林? 대한일어일문학회 2013 일어일문학 Vol.60 No.-

        The purpose of this thesis is to contemplate true meaning of an author’s humanism through the view toward humans in Tu Tze-Chun, a fairy tale written by Ryunosuke Akutagawa. Although the original work of Tu Tze-Chun is from China, especially there are two significant differences in the bottom half of the book with the original one: the reason Tu Tze-Chun, the main character, wanted to be a hermit, and the ending part. This study considers such differences. Tu Tze-Chun tries to become a hermit because he felt despair about humans’ heartlessness, although he does not repent for his life of debauchery. Eventually he overcomes many difficulties to become a hermit. However, after he sees his parents’ suffering in the hell, when his mother whispers him that, among such pain, she only hopes for a happiness of her son, Tu Tze-Chun, he shouts out loud, “mother”. This violates the warning that one should not speak at all in order to become a hermit. Even though he cannot be a hermit eventually, he now decides that “[w]hatever [he] become[s], all [he] want is to live a decent and honest life”. Hence, an old man who is actually a hermit says he would give a house in the holy place owned by himself to Tu Tze-Chun as a prize. As we see Tu Tze-Chun’s life like above, the author’s view toward humanism is described in the part that although Tu Tze-Chun is disappointed with humans’ egoism, he restores his own humanity due to his mother. However, Akutagawa could not convice himself whether Tu Tze-Chun can live the world as he decided, because Akutagawa regards the human life as a hell. This is proven in the part that there is no description of Tu Tze-Chun’s reaction about the house hermit gave to him. After all, it is shown that although Akutagawa was hoping for a humanistic human, he knew real humanism in humans’ life is impossible, and had a skeptical view toward its actual realization.

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