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Friedrich Holderlin 의 송가 「Dem Sonnengott」 연구
박준규 한국독어독문학회 1982 獨逸文學 Vol.28 No.1
Dicse Abhandlung setzt sick die Aufgabe, eine dcr Kurz-Oden der Frankfurter Zeit, Dem Sonnengott and damn die Umarbeitung der Ode zur Kurz-Ode Sonnenuntergang zu erhellen. H&lderlin hat zahlreiche Oden der Frankfurter Zeit (1796-1798) nach 1800 weiterentwickelt, indem er die meist ein- and zweistrophigen Gedichte zu grolben Gesange ausbaute. Die Kontinuitat von Htflderlins Odendichtung zeugt von seiner Treue zur Odenform. Nun besteht aber die Umarbeitung der Ode wesentlich in erner Kurzung. Das Gesetz dieser Ode ist die 1'berganglichkeit. Die l)berganglichkeit der alkaischen Strophe trill in dicier Ode nicht nur durch den Wechsel in der Darstellungsweis hervor, sondern sie tvird in der ersten and zweiten Strophe lurch den Tempusweclael auch noch syntaldisch verdeutlicht. Und diese Ubcrbanglichkeit verkniipft rich eng mil dcm aus der Identitatsphilosophie bekannten Dreischnitt. Die hicr zutage trEacnde Grundstruktur der prophetischen Dichtung findet ihr Vorbild in dcm mythisch gedeuteten Verhalthnis von Sonne and Erde, wo ebenfalls eine einstige Vereinigung and nachherige Trennung zu einer neuen, wechselvollcn Annaherung fiihrt. Die mythische Phantasie ist fiir II&lderlin kein blol3es Schmuckstiick, das wir nachtraglich dem Bill der Wirklchkeit hinzufugen, sondern sie ist eines der notwcndigen Organe fiir die Erfassung der Wirklichkeit selbst. In ihm fndet er Welt and Leben erst wahrhaft erschlossen and gedeutet. In der umgearbeiteten Ode wird aber nicht mehr mythologische Vorstellungen aufgerufen. Nun verzichtet der Dichter auf die Mythologisierung. Er kann an Stelle der seelenlos gewordenen Giitternamen Sonnenuntergang sagen. Dadurch wird aber auch die Gtitterverehrung zur Naturverehrung. Htilderlin hat sich fur die Verehrung der Naturmachte entschieden.
정밀 위치결정 서비스에 연계한 국가 GNSS 인프라 활용현황 분석
박준규,정갑용 사단법인 인문사회과학기술융합학회 2017 예술인문사회융합멀티미디어논문지 Vol.7 No.2
GNSS(Global Navigation Satellite System) is positioning and navigation system using satellites. Accurate positioning is possible in all regions of the world using satellite signals. In Korea, GPS was introduced in the late 1980s. GPS is used in research and work in various fields such as navigation, surveying, and GIS. Since 1995, NGII(National Geographic Information Institute) has installed and operated CORS(Continuously Operating Reference Station) for the practical use of GNSS surveying, RINEX download and VRS(Virtual Reference Station) service was provided for precise positioning. Demand for these services is explosively increasing in the field of surveying. Therefore, there is a need for research to provide good service. In this study, status of national surveying infra structure was researched focused on CORS and its services. As a results, current status of CORS and service were presented. Users of VRS service has increased greatly. In order to provide stable service and advanced surveying, it is necessary to continuously upgrade services such as providing services for various GNSS satellites and securing stability through server redundancy in the data center. GNSS(Global Navigation Satellite System)는 인공위성을 이용한 위치결정 및 항법 체계로 인공위성 신호를 이용하여 전 세계 모든 지역에서 정확한 위치결정이 가능하다. 우리나라는 1980년대 말 GPS를 도입하였으며 항법 및 측량, GIS 등 다양한 분야의 연구 및 업무에 활용하고 있다. 국토지리정보원은 1995년부터 GNSS 측량의 실용화를 위해 위성기준점을 설치 및 운영하고 있다. 현재 RINEX 데이터 다운로드, VRS 등 위치결정을 위한 서비스를 제공하고 있으며, 현재 측량 관련 분야에서 이러한 서비스에 대한 수요가 폭발적으로 증가하고 있어 향후 원활한 서비스의 제공을 위한 연구가 필요한 실정이다. 본 연구에서는 정밀 위치결정 서비스에 연계한 국가 GNSS 인프라 활용현황을 분석하였다. 연구를 통해 위성기준점 관련 서비스 현황의 변화를 파악하였으며, VRS 서비스의 이용자 수가 큰 폭으로 증가하고 있음을 알 수 있었다. 향후 안정적인 위치결정 서비스 제공 및 측량 선진화를 위해 다양한 GNSS 위성군에 대한 서비스 제공, 데이터 센터의 서버 이중화를 통한 안정성 확보 등 서비스의 지속적인 고도화가 필요하다.
Benchmark Calculation to Verify a Platform for Calculating the Cross Section
박준규,Park Jun Kue,Min Yi-Sub 한국물리학회 2020 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.77 No.5
Because the cross section of a nuclear reaction is defined as the probability that a nuclear reaction will occur, measuring the cross section is very important in order to understand the production yield of radioactive isotopes. In general, after a proton beam irradiates targets, the radiation from the activated targets is measured using a detector such as the HPGe detector in order to measure the amount of radioactivity produced by the target material. Because the procedure to calculate the cross section from the raw data measured using the detector is usually a time-consuming task that can cause mistakes, a platform with an algorithm to perform the cross section calculation automatically is needed, and such a platform is currently being developed. A benchmark calculation to compare the data result published with the result calculated by using this platform should be applied in order to verify the platform for calculating the cross section from raw data. In this research, the cross section calculated by using the platform was compared with the published cross section.
모바일 맵핑 시스템을 활용한 임도의 시공관리 데이터 생성
박준규,이근왕 한국산학기술학회 2023 한국산학기술학회논문지 Vol.24 No.6
임도의 건설은 산악지의 험준한 지형적 특성으로 인해 정밀한 시공 및 시공 결과에 대한 검측이 어렵기 때문에설계와 시공 결과의 차이가 발생하거나 준공 후 도면의 생성과 검사에 문제가 발생해 왔다. 이에 본 연구에서는 MMS를활용하여 임도에 대한 시공관리 데이터를 생성하고 적용성을 평가하였다. MMS를 이용하여 임도에 대한 데이터를 취득하고, 자료처리를 통해 점군 데이터를 생성하였다. MMS로 생성된 포인트클라우드 데이터의 정확도는 –0.07~0.09m로관련 작업규정의 정확도를 만족하였으며, 이를 통해 MMS를 이용한 임도 시공 데이터의 생성이 가능함을 제시하였다. 임도의 시공관리를 위한 데이터로 포인트클라우드 데이터를 활용하여 종단면도 및 횡단면도를 자동으로 생성하였으며, 이러한 방법은 기존의 토털스테이션이나 GNSS 측량을 이용한 방법이 산림지역에서 많은 인력과 시간을 필요로 하는단점을 보완할 수 있을 것으로 판단된다. 또한 포인트클라우드 데이터를 활용하여 임도에 대한 중심선형 데이터를 생성하였으며, 측점 별 좌표, 방위, 길이, 곡선반경 등의 중심선형 데이터는 임도의 설계와 비교를 통해 시공관리는 물론역설계에도 활용이 가능할 것으로 판단된다. 향후 MMS를 활용은 정밀한 데이터의 생성이 가능하므로 임도의 시공관리및 역설계에 적용이 가능할 것이며, 관련 업무에 필요한 인력 및 시간을 감소시킬 수 있을 것이다.
Rethinking Urban Citizenship in the Post-COVID South Korean Context
박준규 전남대학교 글로벌디아스포라연구소 2022 디아스포라 연구 Vol.16 No.1
As the world slowly recovers from the COVID-19 pandemic, this paper focuses on the fact that the current global health crisis brought on by COVID-19 is never medical or individual alone in dimensions but also political, economic, cultural, social or public, and environmental. Despite the global pandemic strengthening the nostalgia for nationalism and strong and closed borders, COVID-19 made it very clear that the world imagined as being composed of distinct and bounded nation-states is integrated and connected with nature more than ever before. Another aspect of COVID-19 that needs attention is the fact that the global pandemic unfolded in major cities across the world. As we prepare for the post-COVID world, the questions of rights and the scope of membership when implementing emergency responses to disasters and health crises have become the main concern. Moreover, the increasing importance of cities in organizing and shaping cultural, social, and economic flows has prompted recognition of their role in fostering new forms of citizenship that are no longer making the sovereign state the only locus of citizenship. As a theoretical discussion paper, this paper outlines citizenship studies with a focus on the relationship between the new forms of post-national citizenship and the city. After examining urban citizenship as a form of post-national citizenship, this paper attempts to rethink urban citizenship in the post-COVID South Korean context. The examination of South Korea’s national responses to COVID-19 led to an awareness of global cities that may be reconsidered as an alternative social and political space for urban citizenship in the age of global health crisis. With such an awareness, this paper reviews the theoretical discussions on new forms of post-national citizenship, namely cosmopolitan citizenship, global citizenship, and multicultural citizenship, and suggests three dimensions of urban citizenship -status, rights, and identity- that are useful in rethinking urban citizenship in the post-COVID South Korean context to ignite and advance further debate and empirical studies on urban citizenship.
稅務會計上의 寄附金 接待費是否認 計算에 관한 實證的考察
朴焌圭 연세대학교 경영대학원 1969 經營論叢 Vol.3 No.1
Type and cause of differences between the net income calculated in conformity with a generally accepted accounting principles and the taxable income calculated in accordance with the tax accounting varies depending upon the characteristics of each country's system of tax accounting which regulates the calculation of taxable income under the various tax laws and also depends upon the various nature of accounting principles and expediency each enterprise adopts. This is to mean that both systems are charactristically similar in their effort to arrive at the income of a business enterprise and, yet, the net results are drastically different due to the disallowance of certain expenses such as undesignated donation and entertainment imposed by reason of national tax policy. This thesis, therefore, is to point out the necessity for and find a possibility of reconciling between these two systems. In general, most of donations is not realted directly with the conduct of business and these payments are mostly intended to assist and support other rather than promoting the business itself. In other words, payment of donation and entertainment expenses involves reduction of net assets of enterprise by taking other's economic sacrifice without having direct relationship with the enterprise. A generally accepted accounting principles will treat such inevitable expenses as donation and entertainment in the course of business operation as a deductible expense; whereas, the tax accounting practice would not allow undesignated donation and money spent for entertainment in excess of legal limits as a deductible expense without condition. Why the tax accounting practice would not allow such expenses over a certain limits in spite of the fact that such expenses are deductible for a generally accepted accounting practices? Then, how such expenses are treated for the tax accounting practices? Then, it is necessary to know how such payments of donation and entertainment expenses would affect or the calculation of taxable income and net income of an enterprise. Accordingly, this thesis is intended to review and find a justificable suggestion for the reconciliation between two different systems briefly described above. The following contents are developed under such subjects. Ⅰ. Introduction Ⅱ. Problem of calculating donation and entertainment expenses as a deductible expense to arrive at taxable income. A. Meaning of taxable income. B. Principles of accounting for revenue. C. Limit of deductible donation and entertainment expense. D. Historical background of accounting for donation and entertainment expense. E. Examples of each country's accounting for donation and entertainment expense. F. Practical examples of our accounting for allowable and disallowable donation and entertainment expenses. G. Comparison of such accounting practice between Japan and Korea. Ⅲ. Donation and entertainment expense to arrive at taxable income. A. Business concept of donation and entertainment expense. B. Tax concept of donation and entertainment expense. C. Method of calculating donation and entertainment expense. D. Affect of deductible donation and entertainment expense on revenue. Ⅳ. Problem of justifying donation and entertainment expense. A. Necessity of justification. B. Review reasonableness of accounting for donation and entertainment expense. C. Criticism of accounting for donation and entertainment expense. Ⅴ. Method for Improvement: A. Basic direction for the improvement of justifiable accounting for donation and entertainment expense. Ⅵ. Anticipation of effects of improved method of accounting for donation and entertainment expense. Ⅶ. Conclusion