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김상기 한국근현대사학회 2025 한국 근현대사 연구 Vol.114 No.-
한말 의병전쟁 연구는 1980년 이후에 활성화되었다. 특히 1990년대에 의병을 주제로 한 박사학위 논문들이 발표되면서 의병 연구는 심화되었다. 2000년 이후 의병전쟁 연구는 주제가 다양화된 특징이 있다. 발표된 총 229편 중에서 인물 연구가 91편으로 가장 많다. 다음이 의진과 지역이 45편, 의병 탄압이 25편, 의병 참여층이 14편이다. 인물 연구 91편 중에서 사상과 문학을 다룬 글이 33편에 달한다. 이는 의병의 활동만이 아니라 의병에 참여한 인물들의 내면세계를 성찰한 점에서 의미가 있다. 인물 중에서는 유인석이 가장 많고 다음이 최익현, 이강년, 안중근, 이소응, 임병찬 등이다. 인물의 활동 지역별로 보면충북이 가장 많고, 전북, 충남, 강원, 경북, 북한, 전남, 경기 지역의 순이다. 지역 의진에 대한 연구도 여전히 주요 주제였다. 지역별로 보면 충남지역연구가 가장 많고, 다음은 충북, 강원, 경기, 전남북, 경북의 순이다. 일제의 의병 탄압에 관한 주제도 주요한 연구 대상이었다. 시기별로는 후기의병기 의병에 대한 일제의 탄압상을 다룬 글이 많다. 의병전쟁 참여 주체들의 지향과 인식을 검토하기도 하였다. 비록 참여 주체의 지향이 주체별로 달랐지만, 다양한 지향은 義라는 가치로 수렴되었다고 하였다. 또한 언론 보도를 분석하여 당대인의 의병에 대한 다양한 인식을 밝혔다. 의병전쟁에 대한 연구는 많은 진척이 있었다. 그러나 후기의병에 대한 연구는 소수의 의병장 중심으로 그치고 있다. 특히 1908년 이후 의병장들이 체포된이후에 잔여 의병들의 활동에 대한 연구는 미비하다. 이들 중 많은 이들이 항전중에 희생되었다. 이들 무명의병들에 관한 연구가 요구된다. 또한 병사층에 관심을 갖고 이들의 참여 목적과 지향 등을 해명해야 한다. 의병 연구에서 중요한것이 자료 문제이다. 국내의 의병자료는 상당한 정도로 발굴되고 이용되었다. 그러나 일본 측에 소장되어 있는 자료는 아직도 수집, 분석하지 못하고 있다. 한편 의병전쟁 기념사업은 해방 전부터 시작되었으나, 일제의 탄압으로 이루어지기 어려웠다. 해방 전에 건립된 것으로는 주로 사당이었으나 일제에 의해대부분 훼철되었다. 2024년 현재 의병전쟁 관련으로 지정된 현충시설은 178건이다. 이 중에 비석이 절반 이상을 차지한다. 다음은 창의지와 전투지, 사당, 동상, 기념관, 생가의 순이다. 현충시설을 지역별로 보면 경북이 가장 많고 다음은 전남, 전북, 강원, 충북, 경남, 충남, 경기, 서울과 광주, 인천과 대구, 제주와세종의 순이다. 의병기념관은 모두 8개소이나 제천과 청송을 제외하고는 개인기념관이다. 사당이 모두 15개소가 있는데, 이 중에 최익현을 모신 사당이 7개소로 가장 많다. 현재까지 의병전쟁 관련 기념사업은 거의 특정 개인 중심이었다. 이는 기념사업이 특정한 인물의 현창사업 중심으로 이루어졌음을 보여준다. 지역 단위또는 의진 단위의 기념사업도 추진되었으면 한다. 또한 자료 수집과 유적지 조사 등을 종합적으로 시행하고, 장기 계획을 수립하여 의병전쟁자료집을 간행해야 한다. 의병전쟁에 대한 교육과 홍보, 문화행사 등도 주요한 기념사업이다. 이러한 사업을 종합적으로 수행하기 위한 제도적 장치와 의병전쟁 전문 연구기관의 설립이 요구된다. 무명의병에 대한 관심과 기념사업도 필요하다. 의병전쟁 중에 희생된 의병의 대부분이 이름을 알 수 없는 무명의병이다. 이들을 기억하고 기념하는 ... Research on the Righteous Army War in the late Joseon Dynasty became active after 1980s. In particular, Research on the Righteous Army intensified in the 1990s with the publication of doctoral theses on the subject. Since 2000s, research topics have become more diverse. Among the 229 published thesis, 91 papers were on character thesis, the most numerous. Next in frequency are thesis on Righteous Army military units and regions (45), suppression of the Righteous Army (25), and participants (14). Of the 91 individual-focused thesis, 33 deal with ideology and literature, offering insights into the participants’ inner lives beyond their outward activities. The most studied figure is Yu In-seok, followed by Choi Ik-hyun, Lee Gang-nyeon, Ahn Jung-geun, Lee So-eung, and Im Byeong-chan. By region of activity, research has most often focused on Chungbuk, followed by Jeonbuk, Chungnam, Gangwon-do, Gyeongbuk, North Korea, Jeonnam, and Gyeonggi-do. Research on local Righteous Army units also remains a key topic. Regionally, Chungnam leads in the number of thesis, followed by Chungbuk, Gangwon-do, Gyeonggi-do, Jeonnam and Jeonbuk, and Gyeongbuk. Another important area of research has been Japan’s suppression of the Righteous Army, with many thesis focusing on crackdowns during the later period of the movement. Scholars have also explored the aims and consciousness of participants. While these aims varied by group, they converged around the shared value of “righteousness.” Analysis of contemporary newspaper coverage has further illuminated the diverse ways the Righteous Army was perceived at the time. Significant progress has been made in Righteous Army War research overall. However, thesis on the later period remain largely centered on a few prominent leaders. Research on the activities of remaining forces after the arrest of key leaders in 1908 is especially limited, even though many of these died in combat. Greater attention is needed to study these “unknown Righteous Army” members. It is also essential to examine the motivations and goals of ordinary soldiers. A critical issue in the study of the Righteous Army is the availability of historical records. While many domestic records have been uncovered and used, materials held in Japan have yet to be fully collected or analyzed. Meanwhile, the commemorative project for the Righteous Army War began before Korea’s liberation but faced severe obstacles under Japanese colonial rule. Before liberation, most commemorative structures were shrine (祠堂), nearly all of which were destroyed by the Japanese empire. As of 2024, there are 178 officially designated memorial facilities related to the Righteous Army War. More than half are memorial stone, followed by sites of uprisings and battles, shrine, statues, museums, and birthplaces. By region, Gyeongbuk has the most facilities, followed by Jeonnam, Jeonbuk, Gangwon-do, Chungbuk, Gyeongnam, Chungnam, Gyeonggi-do, then Seoul and Gwangju, Incheon and Daegu, and finally Jeju-do and Sejong. There are eight Righteous Army museums in total, but except for those in Jecheon and Cheongsong, most are dedicated to individual figures. Of 15 shrines nationwide, seven are dedicated solely to Choi Ik-hyun. Up to now, commemoration efforts have been primarily focused on individual leaders, reflecting a hero-centered commemorative approach. It is important to also promote commemoration at the level of local units and regions. Comprehensive efforts are needed to collect materials and survey historical sites, along with long-term plans to publish collected works on the Righteous Army War. Education, public awareness, and cultural events related to the the Righteous Army War are also essential parts of commemoration. Institutional support and the establishment of a dedicated research center for the Righteous Army War are necessary to ensure these efforts are sustained and systematic. Finally, there is an urgent need to remember and honor t...
김상기 충남대학교 충청문화연구소 2008 충청문화연구 Vol.0 No.1
The anti-Japaness struggle in the area of Dangjin had aggressively spread out since the compulsory conclusion of Eulsa Treaty in 1905. The Righteous Army at Dangjin areas, with the Asan Bay in-between, was once in activity in coalition with the Righteous Army from Gyeonggi district while moving between Seosan areas and Gyeonggi district by ship. In addition, there exists a characteristic of the Righteous Army-waged anti-Japanese war-that is, they exercised their struggle by using sea, such as the weakening of the aggression of the Japanese police force and guards while using Daenanji-do and Sonanji-do as their stronghold, As a representative head of the Righteous Army to Dangjin areas, there existed a person named Jung Ju-won who was from Godae-myeon and mustered an army at Juksan, Gyeonggi-do. He attacked the Dangjin branch post and drastically punished a member to Iljinhwoe who lodged an information against the Righteous Army. He was once assigned to act as a commander-in-chief of 13 military camps[a federation of the Righteous Army from Chungnam and Chungbuk areas] while leading an the Righteous Army amounting to four or five hundred when its number was at a peak. The Righteous Army to each military camp, except Jung, Ju-won, Choi, Ku-hyun, and Sim, Ju-hyun, etc. who are known as the nobility, mostly seems to be from the common bracket such as those engaged in agriculture, or fish mongers, or blacksmiths. The Righteous Army from Dangjin areas exercised a brisk struggle until the summer of the year 1908 after the disbandment of the Korean army by Japanese Imperialism in August, 1907, achieving a lot of war results. They shot the Japanese police and Korean police to death, and arrested and punished Japanese merchants and members to Iljinhwoe who were cat's paws of Japanese aggression. However, after the commander of the Righteous Army at Jung ju-won was arrested in July, 1908, unit members were scattered to exercise military acts; in the meantime, some were victimized by the Japanese army and police and a lot of the Righteous Army members were arrested, enduring the hardships of prison life. The anti-Japaness struggle in the area of Dangjin had aggressively spread out since the compulsory conclusion of Eulsa Treaty in 1905. The Righteous Army at Dangjin areas, with the Asan Bay in-between, was once in activity in coalition with the Righteous Army from Gyeonggi district while moving between Seosan areas and Gyeonggi district by ship. In addition, there exists a characteristic of the Righteous Army-waged anti-Japanese war-that is, they exercised their struggle by using sea, such as the weakening of the aggression of the Japanese police force and guards while using Daenanji-do and Sonanji-do as their stronghold, As a representative head of the Righteous Army to Dangjin areas, there existed a person named Jung Ju-won who was from Godae-myeon and mustered an army at Juksan, Gyeonggi-do. He attacked the Dangjin branch post and drastically punished a member to Iljinhwoe who lodged an information against the Righteous Army. He was once assigned to act as a commander-in-chief of 13 military camps[a federation of the Righteous Army from Chungnam and Chungbuk areas] while leading an the Righteous Army amounting to four or five hundred when its number was at a peak. The Righteous Army to each military camp, except Jung, Ju-won, Choi, Ku-hyun, and Sim, Ju-hyun, etc. who are known as the nobility, mostly seems to be from the common bracket such as those engaged in agriculture, or fish mongers, or blacksmiths. The Righteous Army from Dangjin areas exercised a brisk struggle until the summer of the year 1908 after the disbandment of the Korean army by Japanese Imperialism in August, 1907, achieving a lot of war results. They shot the Japanese police and Korean police to death, and arrested and punished Japanese merchants and members to Iljinhwoe who were cat's paws of Japanese aggression. However, after the commander of the Righteous Army at Jung ju-won was arrested in July, 1908, unit members were scattered to exercise military acts; in the meantime, some were victimized by the Japanese army and police and a lot of the Righteous Army members were arrested, enduring the hardships of prison life.
김상기 충남대학교 충청문화연구소 2010 충청문화연구 Vol.4 No.-
Research on the local culture in Daejeon, Chungcheongnam-do has been vitalized since 1980 and made a progressive development. Local History Research Association organized by a city and county publishes a bulletin and carries articles relating with the local culture, introduction of materials and essays on visit to the place. However, it is a common trend that the place where the research association is difficult to be continued owing to lack of the succeeding generation and financial support is on the rise. In comparison, a local culture center is rather active as national support is ensured by the enactment of the laws for cultivating local culture business. Chungcheongnam-do History Culture Centerand Daejeon Current Affairs Compilation Committee established by Chungcheongnam-do and Daejeon city respectively have embarked regarding themselves as the cradle for the local culture. Especially, Chungcheong History Culture Research Institute made rapid progress like establishing its history museum. Now, the writer of this study wishes that the organizations will continue to develop an independent research business that can intensify the historical consciousness of the people in Chungcheonam-do pasting the present level of simply issuing city and county bulletins. Chungnam University, Hannam University and Gongju Universityare taking initiative to conduct a local culture research by establishing Local Culture Research Institute. The Chungnam Universityestablished Chungcheong Cutlure Research Institute in 2003 and has sought for the revitalization of study on Chung cheong province including studies on villages in Chungcheong, its language literature, the racial movement of modern and contemporary age and so forth. As a method to vitalize studies on local culture, an institutional strategy is primarily required to cultivate local history investigators. In addition, publication of source books that form the foundation of local culture research must rake precedence. After that, joint researches between local history invesrigators and regional history researchers must be revitalized.
김상기 한국세무학회 2012 세무와 회계저널 Vol.13 No.4
Deferred tax assets and liabilities that imply future tax savings and future tax payments have important measurement difficulties in judgement about possibility and timing of realization. Financial reporting standard requires that deferred tax assets should be measured by considering the possibility of realization, but do not requires consideration about timing of realization. The measurement problem of realization timing can be reduced by the current and non-current classification of deferred tax assets and liabilities. From 2005 to 2010, the financial statements of Korea listed companies applied the current and non-current classification of deferred tax assets and liabilities provide opportunity to seek for improvement on the measurement of deferred tax assets and liabilities. This study reviewed whether the financial reporting incentives affected on the current and non-current classification of deferred tax assets and liabilities. The results of review about the effect of the financial reporting incentives on the current and non-current classification of deferred tax assets and liabilities are summarized as follows. First,the higher the financial reporting incentives to manage the current and non-current classification of deferred tax assets and liabilities, the greater first order autoregressive coefficients after controlled the factors of current period. This results means that the higher the financial reporting incentives to manage the current and non-current classification of deferred tax assets and liabilities, the lower the realization degree of current deferred tax assets and liabilities. Second,considering debt to asset ratio in addition to current ratio before current deferred tax assets and liabilities as the financial reporting incentives, the first order autoregressive coefficients of current deferred tax assets and liabilities and the explanation of model increase significantly. Third,considering the demand for future cash flows from financing in addition to current ratio before current deferred tax assets and liabilities as the financial reporting incentives, the first order autoregressive coefficients of current deferred tax assets and liabilities and the explanation of model increase significantly. 미래기간의 법인세 절감액 또는 납부액을 의미하는 항목인 이연법인세자산(부채)은 실현가능성과 실현시기를 판단하는 것과 관련하여 중요한 측정상의 어려움이 있다. 기업회계기준에서는 이연법인세자산의 인식과 측정에 있어 그 실현가능성을 검토하여 이연법인세자산의 측정에 반영하도록하고 있지만 실현시기의 반영에 대해서는 정보의 비용이 효익을 초과할 수 있다는 점을 들어 배제하고 있다. 그런데 이러한 실현시기와 관련된 이연법인세자산(부채)의 측정상의 문제는 이연법인세자산(부채)의 유동성 구분을 통해 어느 정도 완화될 수 있다. 2005년부터 2010년까지 한국의 상장기업들에게 적용된 이연법인세자산(부채)의 유동성 구분 표시는 법인세회계의 문제점을 인식하고개선점을 모색하는데 있어 중요한 연구기회를 제공하고 있다고 볼 수 있다. 이러한 관점에서 본 연구에서는 이연법인세자산(부채)의 유동성 구분이 기업들의 유동비율의 조정 등과 관련된 재무보고유인에 따라 영향을 받았는지를 실증 분석하였다. 이연법인세자산(부채)의 유동성 구분에 유동비율을 조정하기 위한 재무보고 유인이 영향을 미치는지에 대한 분석 결과는 다음과 같다. 첫째, 유동비율을 상향조정할 재무보고 유인이 높은 기업일수록 당기 발생 요인들을 통제한 후에도 유동이연법인세순자산의 일차자기상관계수(first order autoregressive coefficients)가 더 커지는 것으로 나타났다. 이러한 결과는 유동이연법인세순자산을조정하여 유동비율을 조정하고자 하는 유인이 클수록 유동이연법인세순자산의 실현 정도가 낮아지는 것을 의미하는 것으로 볼 수 있다. 둘째, 유동이연법인세순자산을 조정하여 유동비율을 조정하고자 하는 유인으로 유동이연법인세순자산을 제외한 유동비율과 부채비율이 높은지의 여부를 동시에 고려하는 경우 유동이연법인세순자산의 일차자기상관계수가 더 커지며 모형의 설명력도 유의적으로 커지는 것으로 나타났다. 셋째, 유동이연법인세순자산을 조정하여 유동비율을 조정하고자 하는 유인으로 유동이연법인세순자산을 제외한 유동비율과 재무활동 현금흐름에 대한 수요가 많은지의 여부를 동시에 고려하는 경우 유동이연법인세순자산의 일차자기상관계수가 더 커지며 모형의설명력도 유의적으로 커지는 것으로 나타났다.
김상기,강지훈 한국품질경영학회 2021 한국품질경영학회 학술대회 Vol.2021 No.-
최근 부품가공을 비롯한 다양한 산업의 발달로 정밀 부품을 가공할 수 있는 장비와 그 기술에 대한 수요가 증가하고 있다. 이에, CNC (Computerized numerical control)를 활용한 정밀 가공과 그 품질관리 또한 중요성이 부각 되고 있다. 본 연구에서는 품질관리를 위한 모니터링 문제에서 변수 간 상관관계를 고려할 수 없는 단변량 관리도의 한계를 극복하기 위해, 변수추출법을 활용한 다변량 관리도를 활용하였다. 또한, 관리도의 한계점으로 제시되었던 False alarm을 줄이기 위한 Poisson 필터링과, 기계의 잔여 수명을 예측하는 프레임워크를 제안한다. Spindle load 데이터로 제안 프로세스를 적용한 결과를 소개하고 기존 방법론 보다 효율적인 이상 감지 및 품질관리가 진행될 수 있음을 제시한다. 마지막으로 해당 품질관리 프레임워크를 Python rest api로 구축해, 사용자와 개발자가 실시간으로 업데이트 내용을 공유할 수 있도록 해 현업에서 활용 가능하도록 하였다.
탈냉전기 미국과 중국의 국제정치적 영향력 변화에 관한 실증분석
김상기 경남대학교 극동문제연구소 2016 한국과 국제정치 Vol.32 No.4
This paper accounts for the changes in the U.S. and China's influences in the post-Cold War era by empirically analyzing how structural and actor-related factors affect the foreign policy preference similarity between the U.S. or China and non-major powers. Through statistical analysis using the UN General Assembly voting data from 1991 to 2007, this research founds that international structure's decentralization by China's rise causes differentiation of foreign policy preference similarity between the U.S. and non-major powers, which means the decline of the U.S. influence on them. Also the relative strengthening or weakening of the U.S. power promotes the weakening or strengthening of China's influence, respectively. These results suggest that an important reason for the decline of the U.S. influence is the international structure's change caused by China's rise, and the expansion of China's influence is promoted by the relative decline of the U.S. power. As an actor-related factor, U.S. aid tends to increase foreign policy preference similarity between recipients and the U.S., and decrease the similarity between the states and China. This result implies that U.S. aid increases its international influence and checks China's influence. Empirical findings of this study explain a tendency of the decline of the U.S. hegemony and enable us to expect the expansion of non-major powers' foreign policy autonomy. Also, this study implies that the competition between the U.S. and China may decrease the possibility that aid weakens recipients' autonomy.