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김헌숙,이상주 한국전산회계학회 2012 한국전산회계학회 학술대회 논문집 Vol.2012 No.-
신중국 창립한지 60여년인 중국의 회계는 지속적으로 발전하고 있다. 국제적인 회계무대에서도 점점 중요한 역할을 하고 있다. 중국회계는 중국의 경제체제 및 경제발전을 적응하기 위하여 기업회계제도에서 기업회계준칙으로 전환하였다. 기업회계준칙체제가 기업회계제도체제를 대체하는 것은 중국사회경제발전과 경제체제개혁으로 인한 결과다. 본 논문은 중국회계제도와 회계준칙의 발전과정을 기준으로 하여 중국회계기준을 3가지 단계로 나누었다. 즉, 1992년이전 회계제도가 단일적으로 실행한 단계, 그리고 1992년~2005년 회계제도와 회계준칙이 동시 존재하는 단계, 2006년부터 지금까지 회계준칙이 주도적인 역할을 하고 있는 단계. 이렇게 3가지 단계로 구분하여 중국회계제도와 회계준칙에 대한 발전과정을 정리하여 중국회계발전에 대한 역사적인 규칙을 소개한다.
김헌숙 ( Heon Sook Kim ) 한국서양사학회 2014 서양사론 Vol.0 No.121
This paper outlines the culture of philanthropy in England and Wales from 1870 to 2000. The body of study on this topic is limited, and so this paper constructs a foundation for further in-depth research and evaluation of the long-term development of philanthropy in Britain. To aid in the understanding of the transitional aspects of philanthropy post-1870, Section 2 describes the characteristics of philanthropy pre-1870 when it was at its peak: form of organization, middle-class voluntarism and paternalism, function of social welfare, local-based, democratic and transparent procedures and activity. Sections 3 and 4 discuss changes in the methods and weight of philanthropy between the 1870s and 1945, when the central government enlarged its influence over local affairs and civilagencies, the World Wars broke out, mass society arrived, and the system of the welfare state emerged. During this period when local charities tended to diminish in scope, newly created nationwide philanthropic bodies contributed to the expansion of charitable fields, professionalization of welfare services, and the pioneering of the NGO, even though these charities experienced difficulty in raising funds and recruiting personnel between the wars. Nevertheless, the traditional symbiotic relationship between philanthropy and the public system in the provision of social welfare was maintained. From the 1900s onward, the government, when implementing social security policies and laws, relied on the experience of the philanthropy sector and was willing to cooperate with charitable institutions. Recently, charitable giving has not only become a universal aspect of British civil life, but has also filled an important gap in the welfare state.
성인 교육기구의 생성과 발전 -콜체스터의 사례, 1832-1870-
김헌숙 ( Heon Sook Kim ) 영국사학회 2014 영국연구 Vol.31 No.-
Past research on adult-education institutions in 19th-century Britain has rarely proceeded beyond the theory of the failure of the mechanics institutes and its subsequent revisions. Some studies on middle-class culture, which at times deal with adult-education institutions, focus narrowly on cases in industrial centres. As such, current literature has tended to overlook the significant fact that adult-education institutions were civil associations created by voluntary middle-class activity. Research into understanding the formation of whole adult-education institutions in a single city, and the resemblances and differences between institutions across cities has not been attempted until now. To fill the gap in the historical study of the institutions, this paper explores the establishment and extinction of the Mechanics’ Institute and the Literary Institute in Colchester, a market town situated within an agricultural region, by examining the traits of the voluntary organization in the Institutes and their weight and role among the middle-class associations. This new perspective broadens the scope of research on adult-education ventures. It contributes not only to a deeper understanding of the general features of adult-education institutions, but also highlights the peculiarity and educational value of Colchester’s Institutes. Above all, the Institutes in this town revealed the existence of a sense of rivalry among local middle-class organizations. The Literary Institute, which was aligned with Tory-Anglicanism, purposefully accelerated the closure of the Mechanics Institute, which was on the side of Whig-Nonconformity. Ultimately, the educational bodies played a significant role in helping the Tory-Anglicans maintain superiority over Whig-Nonconformists. This phenomenon where the institutes were deeply intertwined with middle-class partisanship was not usually observed in industrial cities. Nevertheless, in their levels of education and activity, Colchester’s institutions showed little difference from their counterparts in other cities and became established as cultural intermediaries and agencies of recreation.
Sensitivity of Ozone Concentrations to Initial Concentrations Applying the Carbon Bond Mechanism Ⅳ
Lee, Hwa Woon,Kim, Heon-Sook,Oh, Eun-Joo,Kim, Yeon-Hee 한국환경과학회 2003 한국환경과학회지 Vol.12 No.11
The Carbon Bond Mechanism N has been developed for use in urban- and regional-scale oxidant models. The photochemical mechanism, CBM4, contains extensive improvements to earlier carbon bond mechanisms in the chemical representations of aromatics, biogenic hydrocarbons, peroxyacetyl nitartes, and formaldehyde. Ozone is produced mainly by nitrogen oxides and hydrocarbon. By altering the initial concentrations of the mechanism, an analysis of the sensitivity of ozone concentrations to VOC/NO_(x) ratios and VOC composition is conducted in this one-dimensional mechanism. Note that it is considered a chemical mechanism in order to understand the photochemical reactions within this mechanism. It analyzed the results of these simulations by applying a NO_(x)-sensitive and a VOC-sensitive regime. These sensitivity regimes are changed to match the relative contribution of VOC and NO_(x) concentrations to ozone production in simulations of two sets.