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김종훈(Kim, Jong-Hoon) 한국시학회 2015 한국시학연구 Vol.- No.42
이 논문은 정지용과 조지훈의 시를 대상으로 해방기 시어의 일면을 살핀 시도이다. 1935년 개척된 시어의 영역은 반봉건?반외세?민족국가 설립이라는 시대정신의 자장 안에서 축소되었다. 고어나 한자어는 새로움에 위배되는 것으로, 방언은 규정에 어긋나는 것으로 ‘표준어’와 대치되고 있었다. 정지용이 개척했던 여러 개성적인 시어, 고어와 한자어에 관심이 컸던 조지훈의 시어, 두 시인의 시어가 시대정신의 압력에 어떠한 반응을 했는지 파악하는 것이 이 글의 목적이다. 한자어와 고유어의 대결에서 한자어가 밀려나는 모습이 해방 이후 정지용의 시에는 담겨 있다. 보편성을 기반으로 한 고어나 방언이나 조어가 주류 시에 포함될 기회가 지연되었던 것이다. 조지훈은 해방 전 창작한 시에서 유서 깊은 대상의 고유명사를 한자어에 담았다. 그의 한자어는 고어와 밀착했다. 해방 이후 조지훈 시에는 특정 대상을 지칭하는데 쓰이는 한자어가 아니라 일상생활에서 쓰이는 한자어가 등장했다. 조지훈의 시는 스승인 정지용과 걸었던 길과 교차하며 갈라졌다. 정지용은 시대 현실과 유리된 동시에서 고유어를 적극적으로 활용하며 시적 이력을 마감했고 조지훈은 시대현실이 투영된 관념적 추상어들을 보여주며 남한 시단의 일반적인 흐름에 동참하였다. This article is an attempt to review the trends of the poetic words in the time of Koream Liberation focusing on poems by Jeong Ji Yong and Cho Ji Hoon. In 1935, the scope of pioneered poetic words was reduced into the field of to build an anti-feudal, against-foreign, and national country. Old or words in Chinese letters were considered as new ones while dialects were regarded as violation of the regulation to the standard language. This article aims at figuring out how poetic words by Jeong Ji Yong who pioneered diverse original words for poetry and by Cho Ji Hoon, who had great interest in old words and one in Chinese letters, have reacted by suppress of the ethos of the time. Jeong Ji Yong’s poems after the liberation contains defeat of words in Chinese letters in the competition between original Korean words and it. After Jeong Ji Yong, the possibilities of universal old words, dialects, and coined words were gone. Cho Ji Hoon included the proper nouns of the old objects consisting of Chinese-derived words in his poems before the Liberation. His use of words in Chinese letters were closely tied to old words. Since the Liberation, Cho Ji Hoon"s poems showed daily-used words in Chinese letters not one designating a specific object. Cho Ji Hoon"s poems separated from those of Jeong Ji Yong, intersecting with them. Jeong Ji Yong used original Korean words actively in the situation isolated from the reality at that time and finished his career as a poet while Cho Ji Hoon showed idealistic abstract words reflecting the reality of the time, participating in general flow of poetry in South Korea.
Seong Hoon Kim,Ji Hoon Kim,Jae Hoon Lee,Dong‑Woo Suh,Jae Sang Lee 대한금속·재료학회 2022 METALS AND MATERIALS International Vol.28 No.9
Prediction of retained austenite fraction is quite important in designing advanced high strength steels since retained austeniteis the source of transformation-induced plasticity. The present study investigates the phase constitution of a medium-carbonQ&P steel by comparing various approaches to the transformation stasis of bainitic ferrite and applying them to the partitioningprocess. Among them, the modified GEB approach gave the best agreement with the experimental observation, includingthe effects of heat-treatment condition and chemical composition on phase constitution. This indicates phase transformationduring partitioning can be effectively described by the physics of Gibbs energy balance approach.
김길훈(Kim, Gil-Hoon) 한국경영교육학회 2020 경영교육연구 Vol.35 No.4
[연구목적] 본 연구의 목적은 손익귀속시기와 관련된 법인세법 규정을 검토하고 개선방안을 제시하는 것이다. [연구방법] 본 연구에서는 손익귀속시기 관련 법령․판례 및 개념체계 · 회계기준 분석을 통해 권리확정주의와 발생기준의 관계를 검토하고, 미국 세법의 채무확정기준과 발생기준을 비교분석 하였다. 이를 토대로 현행 법령의 문제점과 개선방안을 제시하였다. [연구결과] 익금의 귀속시기와 관련해서 판례에서 말하는 권리확정주의는 발생기준(또는 실현주의)과 그 의미가 실질적으로 같다. 채무확정기준을 충족하지 못하는 일부 충당부채 등을 제외하고, 익금이 확정된 시기에 대응시키는 것으로 법령에 정한 매출원가 · 용역원가 및 자산 처분원가뿐만 아니라 대부분 손금의 귀속시기는 발생기준과 같다. 따라서 발생기준과 중복되는 법령을 삭제하고, 손익의 귀속시기는 법령에서 달리 규정하고 있는 경우를 제외하고 기업회계기준에 따른다고 규정할 필요가 있다. 손금의 확정을 명확히 하기 위해 미국 세법의 채무확정기준을 토대로 이를 법령에 규정할 필요가 있다. 공평과세등 법률적 관점에서 문제가 있어 특별히 기업회계기준과 달리 적용해야 할 타당하고 명확한 이유가 있는 사항에 관해서는 법령에 달리 규정하면 될 것이다. [연구의 시사점] 이러한 개선방안은 손익의 귀속시기에 관하여 법령에 달리 규정된 사항을 제외하고는 기업회계기준 또는 관행에 따른다는 법인세법 규정에 부합한다. 향후 법인세법의 개념적 체계 구축과 관련된 많은 논의가 필요하다. [Purpose] The purpose of this study is to review the Korean corporate tax law related to recognition of income and to suggest improvement plans. [Methodology] In this study, the relationship between the “doctrine of fixed rights” (the Doctrine) and the accrual basis is reviewed through analysis of laws, Korean case law, conceptual framework, and IFRS, and comparative analyzes were conducted between the all-events test in the US tax law and accrual basis. [Findings] The definition of the Doctrine in Korean case law has substantially the same meaning as the accrual basis (or realization principle). Excluding some provisions that do not meet the all-events test, the cost of sales, service costs, and asset disposal costs, as well as most of the deductibles, are the same as the accrual basis. Therefore it is necessary to delete the laws and regulations that overlap with the accrual basis, and to stipulate that recognition of income is in accordance with the accounting standards, unless otherwise stipulated in the laws and regulations. [Implications] These plans are consistent with the rule that that the timing of recognition comply with accounting standards except for matters otherwise stipulated in the laws. A lots of discussion is needed regarding the establishment of the conceptual framework of the corporate tax law.
한국 의고시(擬古詩)의 사적(史的) 전개와 의고(擬古) 양상 연구-고려 후기~조선 전기를 중심으로-
이훈 ( Lee¸ Hoon ) 한국한문학회 2021 韓國漢文學硏究 Vol.- No.83
본고는 「古詩十九首」와 연관된 한국 擬古詩에 대한 통시적 연구의 일환으로, 고려 후기부터 조선 전기까지 의고시의 史的 전개와 擬古 양상을 고찰한 것이다. 본고의 연구는 韓中 의고시 간의 관계망을 분석하는데 필요한 기초 자료를 구축하는 것에 일차적 목적을 두었다. 이에 먼저 의고시의 개념과 유형을 제시하였고, 중국의 의고시 작품 개황을 표로 정리하였다. 고려 후기부터 조선 전기까지 의고시의 史的 전개와 擬古 양상에 대한 주요 내용은 다음과 같다. 고려 후기에는 前代의 여러 작품에서 語句와 詩意를 차용하여 모의하는 광의적 개념으로서의 의고시 창작이 주를 이루었다. 특히 權近의 「擬古和陶」 4수는 陶潛의 「飮酒」를 화운하여 모의한 것으로서 和韻과 擬古의 창작방식이 융합된 양상을 지니는데, 陶潛의 「擬古九首」를 화운한 蘇軾의 「和擬古九首」로부터 영향을 받은 것이라고 할 수 있다. 조선 전기에는 광의적 의고시의 창작이 지속되었으며, 중국의 의고시를 화운한 작품이 출현하기에 앞서 한국 의고시에 있어 최초의 협의적 의고시인 成俔의 「擬古十首」가 등장하였다. 성현의 작품은 陸機의 「擬古詩十二首」처럼 「고시십구수」의 체재를 유지하면서 句數를 가감하는 방식으로 모의한 것이다. 육기와 성현의 의고시를 비교 분석한 결과, 작품 간의 연관성을 통해 前代의 의고시가 後代의 의고시 창작에 교과서적이고 교량적인 역할을 한다는 것을 확인하였다. 아울러 양자의 의고시가 원작의 詩型과 정형성을 변주한 양상, 원작의 語句를 대체한 양상, 원작의 詩意를 전환한 양상 등에서 개별적인 면모를 지닌다는 점도 구명하였다. This study analyzes the historical development of archaic poems and the aspects of archaism from the late Goryeo Dynasty to the early Joseon Dynasty, as part of a diachronic research of korean archaic poems related to < Gosisipgusu(「擬古詩十二首」) >. The primary purpose of this study is to establish basic data to analyze the network between Korean and Chinese archaic poems. To this end, the concepts and types of those poems are organized, and then the archaic works of China are summarized. In the late Goryeo Dynasty, the archaic poems were created mainly under the broad concept which imitates the phrases and the poetic themes of various works of previous times. In particular, Kwon Geun(權近)’s < Uigohwado(「擬古和陶」) > shows the convergence of bouts-rimes(和韻) and archaism, which can be seen as influenced by Su Shi(蘇軾)’s < Hwauigogusu(「和擬古九首」) >. In the early Joseon Dynasty, the creating of broad archaic poems maintained, but the first creation with the narrow concept, Seong Hyun(成俔)’s < Uigosipsu(「擬古十首」) >, appeared in Korean archaic poetry. Like Lu Ji(陸機)’s < Uigosisipisu(「擬古詩十二首」) >, his work was imitated by maintaining the format of < Gosisipgusu(「古詩十九首」) > while adding or subtracting the number of lines. Comparing the works of Lu ji and Seong hyun, it's confirmed that the previous poems played a textbook and bridge role in the creation of future poems. Their archaic poems have their own particular aspects: Variation of the structure, replacement of the phrases, and change of the poetic themes of the original ones.
원칙중심 IFRS와 규정중심 일반기업회계기준 특성: 차입원가 기준서를 중심으로
김길훈(Kim, Gil-Hoon) 한국경영교육학회 2020 경영교육연구 Vol.35 No.1
[연구목적] 본 연구의 목적은 차입원가 기준서에 나타난 원칙중심 국제회계기준(IFRS)과 규정중심 일반기업회계기준의 특성을 비교분석하는 것이다. [연구방법] 선행연구를 기초로 원칙중심기준과 규정중심기준의 특성에 대해 전반적으로 살펴보고, 차입원가 기준서의 비교분석을 통해서 원칙중심 IFRS와 규정중심 일반기업회계기준의 특성 차이를 구체적으로 규명하였다. [연구결과] 원칙중심 IFRS는 회계처리의 기본적인 원칙을 개념체계에 근거하여 제시하고 있다. 핵심원칙이 있고, 원칙들이 나무와 같은 구조로 핵심원칙들과 관련되어 있어서 체계적이고 논리적이다. 명확한 판단기준이 없고 기준적용 과정에서 전문가 판단에 의존하고 있다. 이에 비해 규정중심 일반기업회계기준은 구체적이고 상세한 규정, 실무지침과 적용사례, 질의회신이 있다. 또한 명확한 판단기준과 예외적 적용이나 임의적인 제한사항이 포함되어 있어 회계기준이 복잡하다. 따라서 전문적인 판단보다는 해당 상황에 맞는 규정이나 지침 등을 찾아 적용하는 능력이 필요하다고 본다. [연구의 시사점] 본 연구는 원칙중심 IFRS의 특성을 이해하고, IFRS를 적정하게 해석하고 적용하는데 도움을 줄 수 있을 것이다. 그리고 질의회신 기능 확대 여부와 비조치의견서 발행 등의 논의에 기초자료를 제공할 수 있을 것으로 기대된다. [Purpose] The purpose of this study is to analyze the characteristics of principles-based International Financial Reporting Standards (IFRS) and rules-based Korean General Accounting Standards (KGAS) in borrowing cost standards. [Methodology] This study examines the characteristics of principles-based and rules-based standards in general. And through comparative analysis of borrowing cost standards, the characteristics of IFRS and KGAS are investigated in detail. [Findings] Principles-based IFRS systematically state the basic principles of accounting based on the conceptual framework. The core principles are clearly stated, and other sub-principles are related to these in a tree-like structure. IFRS rely on judgments. In contrast, rules-based KGAS include specific and detailed regulations, practical guidelines and application examples, and query reply. In addition, inclusion of clear criteria and exceptions or arbitrary restrictions make those be complicated. [Implications] This study can help to understand the characteristics of principles-based IFRS and to interpret and apply IFRS appropriately. In addition, it is expected to provide a basic study for discussion on whether to expand the function of query reply and issue of non-action opinions.
김종훈(Kim, Jong-Hoon) 한국시학회 2016 한국시학연구 Vol.- No.45
정효구의『붓다와 함께 쓰는 시론』(푸른사상, 2015)은 근대시론과 서양시론을 극복하기 위해 시론과 불교적 사유를 접목한 시도이다. 저자는 시와 대승불교의 유사성을 살핀 뒤, 이를 통해 확장되는 시학의 영역에 주목한다. 그 내용을 요약하면 다음과 같다. 시의 마음은 곧 불교의 마음이고 시의 언어는 공(空)의 언어를 사용한다. 소아(小我)에서 벗어나 대아(大我)와 무아(無我)의 세계로 접어들 때 견자(見者)의 시선을 지닌 시인이 탄생한다. 만물은 불심(佛心)을 내재하고 있기 때문에 깨우치면 모두 구원의 뜻을 품을 수 있다. 그렇기 때문에 ‘함께’ 깨달음을 얻는 공동체적 사유가 시인과 시에 필요하다. 저자가 주목한 연기론의 시각은 개성적인 여러 시인과 상충하는 미학을 하나로 묶어 이해하는 데 기여했다. 언어뿐만 아니라 침묵 또는 여백을 중요하게 다룬 부분도 주목할 만하다. 조화와 균형을 이룬 공동체를 지향하고 마음 안에 이상향을 설정한 것 또한 특별해 보인다. 분리된 세계가 아니라 귀환하는 세계로 설정된 이상향은 순환론적 세계를 표상하면서 동시에 누구나 도달할 수 있는 불심(佛心)을 환기한다. 시적 사유의 영역이 확장한 부분이 바로 이곳이다. Jeong, Hyo-Goo"s Poetics and Buddhism(Prunsasang, 2015) is an attempt to link poetics and buddhist thinking in order to overcome modern and western poetics. The authors review similarities between poetry and Mahayana Buddhism and pays attention on the scope of poetics is expanded by them. The contents are summarized as follows: Poetic mind is buddhist mind and language of poem uses that of emptiness. Escaping from smallerself and entering into large-self and non-self(Anatman), a poet with view of voyant is born. Buddhist mind is inherent in all things and if realizing it, everyone can have mind of salvation. Therefore, communal thinking for realization of "together-ness" is required for a poet and his poems. The view of Karma attracting the author"s attention has contributed to understanding several poets with their own uniqueness and conflicting aesthetics as one. And it is noticeable to treat seriously silence or empty space as well as language. It also seems that it looks forward to community with harmony and balance and to set a utopia in mind. A utopia set as returning world not separate one represents cyclical worldview and rouses buddhist mind which everyone can arrive at. The expanded scope of poetic thinking is here.
대한협회의 『대한민보』(1909~1910) 발간과 시사만화 연재의 성격
박지훈(Park, Ji-Hoon) 한국역사민속학회 2014 역사민속학 Vol.0 No.44
1909년 6월 2일 대한협회가 창간한 『대한민보』는 초대 사장 오세창의 주도아래 정통화가 출신인 이도영이 삽화라는 이름으로 시사만화를 연재하였다. 『대한민보』의 구성 중 삽화라는 이름의 시사만화를 구성하여 딱딱한 형식에서 벗어난 실험적인 구성으로 당대에 영향력 있는 신문으로 자리잡았다. 시사만화를 통해 계몽에 대한 의지를 적극적으로 표현하였고 특히 시각적 흥미를 유발하여 독자들이 신문을 접하도록 유도하였다. 이러한 시사만화는 독자를 끌어들이는 역할에 그치지 않고 시사만화의 시각적 효과를 통해 지나치기 쉬운 사건을 그림으로 표현하여 사회문제에 관심을 더 가질 수 있도록 유도하는 촉매제가 되었다. 그러나 이 시기의 시사만화는 한국 최초의 시사만화라는 점만 강조되고 기념될 뿐 연구적 가치로는 주목을 받지 못하고 있는 실정이다. 따라서 이 글에서는 『대한민보』시사만화의 주제와 작가의 의도를 정확히 파악하는 것을 목적으로 시작되었다. 『대한민보』의 시사만화는 크게 네 가지 유형으로 분류 할 수 있는데 첫 번째는 계몽을 요구하는 만화, 두 번째는 사회문제를 주제로 한 만화, 세 번째는 대한제국 정부와 열강들과의 문제들을 주제로 한 만화, 넷째는 친일 인사와 단체 그리고 언론을 비판한 만화이다. 이와 같은 분석을 통해 한일강제병합 직전의 사회상을 이해하고, 당시 대중들의 사회인식의 변화를 파악하려 한다. Daehan Association published the first edition of 『Daehanminbo』, a daily, on June 2nd, 1909. 『Daehanminbo』 became an influential journal as it added cartoon into typical newspaper forms. The efforts to enlighten people were strongly expressed through cartoon and these cartoon attracted people’s attention with visual factors. That is, cartoon led people to have more interests in social issues by expressing important events with pictures. Cartoon in 『Daehanminbo』 can be classified roughly into four types. The first type of cartoon aimed at enlightenment of the public. These types of cartoon were published in the early days of 『Daehanminbo』 and explained the purpose of Daehan Association properly. The second type dealt with social issues. 『Daehanminbo』 tried to let the public recognize reality by using cartoon that were familiar to people because of their sequence of drawings and words combined. The third type of cartoon mainly dealt with issues between the Daehan Empire and the powers. Gojong of the Korean Empire wanted to protect Korea against a Japanese invasion diplomatically, so he tried to weaken Japanese influence over Korea by dividing economic advantages and alienating them to Western powers. However, Gojong and the government of the Daehan Empire knew little of the international situation, so they were deprived of their economic rights by Japan. 『Daehanminbo』 put an effort into letting people know the Japanese invasion as well as social issues. The fourth type of cartoon criticized pro-Japanese Koreans, groups, and press. Pro-Japanese politicians and groups’ anti-national activities reached an extreme when Japanese annexation of Korea came to the finish. Their activities were good subjects for cartoon and 『Daehanminbo』 criticized those anti-national activities.
郭丞勳(Kwak, Seung-Hoon) 한국사학사학회 2004 韓國史學史學報 Vol.0 No.9
This paper is about the Saji(寺志: which is to record the history of temple) which thought to be published in Unified Silla. In the Saji, there are a lot of information such as establishment of temples, history of their renovations, the motivation to construct statues of buddha and pagodas, the miracles people experienced and the contributions of the High Monks. The editors of the Saji are emphasizing the tradition while they arrange the history of temples. Secondly, the editors made the purport of their religion clear through the record of High Monks contributions and miracles of faith and also to emphasize the characteristics of uniqueness. The background to publish the Saji is as follow. First of all, each and every diverse Schools (or temples) had to exhibite convinsinly their contention since there were many other Schools (or temples) sprang in Unified Silla. Secondly, the buddhists needed to be explained about the history of their temples as well as the traditions of their faith as each temples' history were lasting for a long time and expanding too with more followers. Therefore the main two reasons to publish the Saji were, first to showthe superiority of their schools (or temples) then others by emphasizing historical tradition, second to inspire the followers' faith by emphasizing some miracles of the religion. Publishing the Saji in Unified Silla is to record the history of each temples however it is more then that and very meaningful since it enabled to understand the flow of buddhistic history in Unified Silla. As a result, it is very significant in history of historiography since the buddhistic history in Unified Silla takes very big part in a history.
이정훈(Lee, Joung?hoon) 한국역사연구회 2013 역사와 현실 Vol.- No.88
In this article, the role and status of the Cheom"eui?bu office during the Yuan intervention period is examined. The reigns of Kings Chung"ryeol?wang and Chungseon?wang are analyzed in particular, as the ruling structure of the late 13th and 14th centuries was formed in this period. When most of the senior offices were demoted in 1275, the first year of king Chung"ryeol?wang"s reign, the original Three Offices were merged and became Cheom"eui?bu. Compared to the Three Offices, only a smaller number of senior and junior officials were associated with Cheom"eui?bu, and its overall role was reduced as well. But its administrative functions were strengthened, and the office was still considered as the highest office of the dynasty("百官之長"). It also held the rank of Jeong?Fourth and later Jong?Second, a rank that was bestowed from Yuan. It was also the office which represented the Goryeo dynasty in its relationship with the Mongol Yuan empire, as it originated official communiques to be sent to Yuan, and received official orders from Yuan as well. Coming into the reign of King Chung"seon?wang, the administrative functions of Cheom"eui?bu were reinforced even more. In 1298, the year of his enthronement, Chung"seon?wang reduced the number of Jae"shin officials, and reinstated the Sang"seo Do"seong officials to increase the number of administrative personnel. When he was re?enthroned in 1308, he reduced the number of Jeong"seung ministers of the Cheom"eui?bu office to one, and newly created Jeon"mu?ryeong and Su"ryeong?gwan officials as field agents. By doing so, he designed Cheom"eui?bu to control both the capital and local regions while the king was staying in Yuan and was not able to oversee dynastic issues himself. It was a structure that meant the Cheom"eui Jeong"seung minister to serve as the acting King. The status and role of Cheom"eui?bu was significantly reinforced. As we can see, the Cheom"eui?bu office became an office governing both the center and local areas of the dynasty, during the reigns of kings Chung"ryeol?wang and Chung"seon?wang. It earned the status of the highest office in the dynasty. This particular facet of its existence was due to a unique situation of this period: the king"s absence from the country, as the kings chose to stay in Yuan for many purposes. Compared to the previous offices, Cheom"eui bu was an office that was equipped ? with far more powerful administrative capabilities, as its authority was exercised not only in the capital but also in local governmental offices. Also, it held an official rank of its own, which often served as clear indicator of the office"s status in terms of the entire hierarchy inside the Goryeo government.
정훈 ( Jung¸ Hoon ) 한국교육철학회 2021 교육철학 Vol.78 No.-
The purpose of this study was to explore the concept of competency-based liberal education and discuss the issues related to how competency-based liberal education can impact on the nature of liberal education. The results of the study are summarized as follows. First, competency-based liberal education can lead to the neglect of theoretical or academic knowledge by making people think that they can replace liberal arts with arts of competence. Second, competency-based liberal education is inherently based on competencies that involve elements of performance(or behavior) and constantly decomposes competencies into aspects of (detailed) competencies or skills. Therefore, it could undermine the nature of liberal education by promoting behaviorism and reductionist approaches. Third, competence has been related to job performance, and it brings about job orientation by trying to derive competence based on recent industrial or social needs, so it subverts the nature of liberal education. Fourth, it commits category errors by indiscriminately involving moral aspects such as friendship and caring that are difficult to include in traditional liberal education. After all, current competency-based liberal education could certainly have a negative impact on the nature or identity of liberal education.