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        • KCI등재후보

          MAJOR THEMES OF CHRISTIAN -MUSLIM RELATIONS IN PAKISTAN

          In Young Kim(김인영) 횃불트리니티신학대학원대학교 한국이슬람연구소 2021 Muslim - Christian Encounter Vol.14 No.1

          이 논문은 파키스탄에서 기독교-무슬림 관계 (CMR)의 주요 주제와 이슈를 조사하여 그 이슈를 파악하고, 바람직한 기독교 무슬림관계를 객관적인 입장에서 제시하려고 한다. 본 연구의 배경이 되는 파키스탄 상황에서 기독교-무슬림 관계의 역사와 전개를 살펴봄으로 시작하였다. 본론부분에서는 파키스탄에서 기독교인과 무슬림들이 조우하고 있는 신학적 이슈들, 이슬람화, 무슬림 국가 하에서 기독교인들의 신분 등을 깊이 있게 조사하였다. 이어서 이전의 논의를 근거로 파키스탄의 기독교인들과 무슬림들의 관계를 분석하였다. 특히 기독교인들의 접근방법을 로마 카톨릭의 종교간 대화, 에큐메니칼 진영의 종교간 평화와 화합, 복음주의자들의 복음전도와 상황화 시도 등으로 구분하여 그 특징과 성과를 살펴보았으며, 무슬림들의 반응과 평가를 분석하였다. 결론에서 현재 파키스탄에서의 기독교-무슬림 관계가 자신의 종교를 절대화하고 상대방의 종교를 선교적 대상으로 규정하는 일 방성으로 인해 종교간 대화가 일방적 독백에 머물러 있음을 지적하고, CMR개선을 위해 기독교인들과 무슬림들이 함께 공유할 수 있는 모델의 필요성을 역설하였다. This study investigates the main themes and issues of Christian-Muslim relations (CMR) in Pakistan by identifying the problems and issues preventing desirable CMR. First, this study examines the history and development of CMR in Pakistan. Then, it investigates the theological issues that both Christians and Muslims encounter in Pakistan: Islamization, and Christians' statuses in Muslim countries. Subsequently, based on previous discussions, it analyzes the limited outcomes of CMR in Pakistan. This study mainly investigates Christian approaches: the interreligious dialogue of the Roman Catholic Church, interfaith harmony and peace in the ecumenical camp, and the evangelism and contextualization of Evangelicals. Furthermore, it evaluates the characteristics and achievements of Christian engagement with Muslims and examines the response and evaluation of Muslims. In conclusion, it is pointed out that the CMR in Pakistan is considerably unilateral and monologue, as both claim their own religion as absolute and the other religion as the object of missions. Thus, the study stresses the need for a model in which Christians and Muslims can work together.

        • KCI등재

          국세기본법상 납세자의 조세불복제도개선에 관한 연구

          김인영(Kim In Young), 김동영(Kim Dong young) 글로벌경영학회 2017 글로벌경영학회지 Vol.14 No.1

          '스콜라' 이용 시 소속기관이 구독 중이 아닌 경우, 오후 4시부터 익일 오전 7시까지 원문보기가 가능합니다.

          조세불복제도는 조세행정의 권리남용을 방지하고 위법 부당한 과세처분에 대하여 국민의 권리와 이익을 구제하며 조세법질서의 유지와 조세정의를 기하는데 의의가 있다. 본 연구의 목적은 현행조세불복제도의 세무행정에 관한 현황을 살펴보고 문제점과 개선방안을 제시하는 것이다. 현행 조세불복제도의 문제점으로는 첫째, 사전적 권리구제제도인 경우, 1) 과세전적부심사의 청구기간이 30일로 다른 청구기관의 90일에 비해 단기라는 점이다. 2) 과세전적부심사의 행정적절차가 활성화 되지 않았다는 점이다. 둘째, 사후적 권리구제제도인 경우 1) 다양하고 복잡한 심급구조에 따른 권리구제지연의 문제 2) 이의신청제도는 청구건수가 미미하여 실효성의 문제 3) 심사청구제도는 인용비율이 낮음에 따라 과세관청 불공정성의 문제 4) 심판청구제도는 유사한 사건에 대해 심사청구와의 결정불일치 가능성의 문제 5) 감사원심사청구는 권리구제 미흡의 문제 6) 조세심판원의 독립성의 문제 등이다. 개선방안은 첫째, 사전적 권리구제제도인 경우 1) 과세전 적부심사청구기간을 30일 이상 연장하고 2) 미국 제도처럼 사전적 협의 제도를 도입하여 과세전 적부심사를 활성화 할 것을 제시한다. 둘째, 사후적권리구제제도인 경우 현행심급구조개선 방안으로 1)이의신청제도와 감사원 심사 청구제도를 폐지하고 2) 심사청구와 심판청구를 통합하여 「과세전적부심사-심판청구-행정소송」으로 행정심급을 단순화 할 것을 제시한다. 셋째, 심급구조의 단순화와 조세심판원의 독립성 확보를 위한 「별도의 독립기관청」을 설치하는 제도로 개선 할 것을 제시한다. 본 연구의 공헌점은 조세불복제도의 행정실무를 살펴보고 납세자의 재산권보호에 관심을 가지게 하는 것이다. 또 조세불복제도 개선을 통해 이론과 실무를 양면에서 활발한 연구가 이루어질 것을 기대한다. The purpose of this study is to examine the present state of disposition of tax appeal system and to suggest problems and remedies. The problem is, first, that in the case of a lexical rights relief system, 1) the claim period of the taxpayers is short-term, and 2) they are not activated. Second, in the case of a postal relief system, 1) delays in remedying rights due to the structure of refuge, 2) fewer claims in the appeal system, 3) a low rate of quotation in the request system, and 4) 5) lack of right to appeal of the audit by the Board of Audit and Inspection, and 6) independence of the Tax Judge. The improvement plan is as follows. First, in case of the prior right remedy system, 1) extension of the billing period before the taxation and 2) activation of the work. Second, in the case of a postal relief system, 1) the structure of the remuneration is simplified, 2) the objection system and audit review request system are abolished, and 3) the examination request and the judgment request are integrated. And 4) the tax referee needs to establish a separate independent agency. The contribution of this study is to improve theory and practice through improvement of tax appeal system and to help taxpayer s property rights.

        • KCI등재

          『내려가라, 모세야』에 나타난 자연, 역사, 그리고 아이크의 탈출

          김인영 ( Kim In-young ) 대한영어영문학회 2007 영어영문학연구 Vol.33 No.1

          William Faulkner in Go Down, Moses presents Issac McCaslin's experience of wilderness and his sense of freedom in nature. This experience, however, gives him a delusive perception of freedom in society that he can be free from his southern heritance: the immoral slavery system. What is left for Ike to face is a dilemma which he can neither embrace nor reject without losing his authentic self. In this dilemma, Ike decides to reject his title to the birthright of inherited land because he believes that nobody should possess the land. In this paper, thus, I will examine what is called a trilogy of Go Down, Moses, “Old People,” “The Bear,” and “Delta Autumn” and explore how Ike's vision of freedom is self-delusive and how his interpretation of Southern history is distorted with his desire to keep himself morally pure. Besides, I will try to manifest how Ike's rejection of his inheritance is nothing but an attempt to escape from the burden of corrupted southern society. What Faulkner endeavors to show through Ike's self-delusive life in this novel is an ironic twist of an individual's life with a strong belief in God, as one can see in “Delta Autumn” which delineates that Ike's life-long effort to get rid of moral corruption in his family turns out to be a total failure. This provides the reader with a chance to see that an individual can have a sense of truth that is fictitious and self-delusive; in the same way, a strong sense of identity on its own is more likely to be on a false presumption unless it is built in relation to other people's life. (Pai Chai University)

        • KCI등재

          O/W형 유화상에서 pH변화에 따른 액정구조의 생성에 관한 연구

          김지섭(Kim Ji Seop), 홍진호(Hong Jin Ho), 전미경(Jeon Mi Kyeong), 김인영(Kim In Young) 한국유화학회 2017 한국응용과학기술학회지 Vol.34 No.3

          '스콜라' 이용 시 소속기관이 구독 중이 아닌 경우, 오후 4시부터 익일 오전 7시까지 원문보기가 가능합니다.

          이 연구는 국산화 한 액정형성 유화제에 대하여 선진사의 액정형성제를 사용하여 pH변화에 따른 안정성에 관한 것이다. 국산화한 액정유화제는 SugarCrystal-LC (㈜바이오뷰텍, 한국)를 사용하였고, 비교시료는 Nikkomulese-LC (니코캐미칼즈, 일본)와 Alacel-LC (Croda 캐미칼즈, 영국)를 사용하여 액정형성의 생성력을 실험하였다. 액정형성은 산성 (pH=4.2)에서, 중성 (pH=7.0) 그리고 알칼리성(pH=11.7)에서 액정구조가 생성되는지 현미경으로 확인하였다. 또한 교반 속도에 따른 액정의 형성 입자를 편광현미경으로 관찰 하였다. 교반 시간은 모두 동일하게 3분 동안 Homo-mixer로 교반하였고, 교반속도는 2500rpm, 3500 rpm, 4500rpm으로 증가시켜 액정의 상태를 관찰하였다. 그 결과 한국산 계면활성제가 2종의 외국산 보다 안정하고, 선명한 액정구조가 형성되는 것을 알 수 있었고, 영국산의 경우 유화입경이 분균일하여 불안정한 상태를 보였다. 일본산의 경우, 한국산과 유사한 구조와 성능을 가지고 있음을 알 수 있었다. 한국산 계면활성제는 외국산과 비교하여 우수한 유화성능을 가지고 있음을 알 수 있었다. 응용분야로 국산화한 Sugar Crystal-LC 계면활성제를 사용하여 액정크림, 로션, 아이크림 등 다양한 제형개발이 가능하고, 화장품산업은 물론 의약품산업 및 제약산업에서 피부외용제의 유화기술로 폭넓게 응용이 가능할 것으로 기대한다. This study is concerned with the stability of liquid crystal forming emulsifier with localized depend on change of pH using liquid crystal forming agent of advanced company. The liquid crystal emulsifying agent was localized using Sugar Crystal-LC (bio-tech Co., Ltd., Korea), and comparative samples were measured by using Nikkomulese-LC (Nikko Camicarls, Japan) and Alacel-LC (Croda Camicarls, UK). Liquid crystal formation was confirmed microscopically to show the formation of liquid crystal structure at acidic (pH=4.2), neutral (pH=7.0) and alkaline (pH=11.7). The particles of the liquid crystal were observed with a polarizing microscope according to the stirring speed. The stirring time was all the same for 3 minutes with a homo-mixer, and the stirring speed was increased to 2500 rpm, 3500 rpm and 4500 rpm to observe the liquid crystal state. As a result, it was found that the Korean surfactant was more stable and clear liquid crystal structure was formed than the two foreign acids. In the case of the UK in acid zone, the emulsion particle size was uniform and unstable. In the case of Japanese surfactant, it has similar structure and performance to those of localized Korean. It was found that Korean surfactant had superior emulsifying performance in acid zone compared with foreign products. It is possible to develop various formulations such as liquid crystal cream, lotion, eye cream, etc. using Sugar Crystal-LC emulsifier as an application cosmetic field, and it is expected that it can be widely applied as emulsifying technology for skin care external application in the pharmaceutical industry and the pharmaceutical industry as well as the cosmetics industry.

        • KCI등재

          순이연법인세의 정보유용성에 관한 실증연구

          김상필(Kim, Sang Pil), 김인영(Kim, In Young) 글로벌경영학회 2005 글로벌경영학회지 Vol.2 No.2

          '스콜라' 이용 시 소속기관이 구독 중이 아닌 경우, 오후 4시부터 익일 오전 7시까지 원문보기가 가능합니다.

          1999년 회계연도부터는 이연법인세회계가 적용되어 이연법인세의 산출근거 및 관련정보를 재무제표에 기재하도록 의무화하였다. 이에 따라 본 연구에서는 상장기업 순이연법인세를 공시한 표본기업의 재무제표를 이용하여 순이연법인세계정이 투자자에게 유용한 정보효과가 있는지 실증분석을 통하여 검증하고자 한다. 그 결과는 이연법인세회계의 복잡성과 주관성에 대한 논란에 따른 이연법인세회계도입 타당성에 관한 실증적 증거를 제시하는 의의도 있을 것이다. 이를 위한 연구목적은 다음과 같다. 첫째, 순이연법인세가 투자자에게 순자산 또는 초과이익과 같이 투자지표로 인식되는지를 살펴보고자 한다. 둘째, 비기대 순이연법인세 증감이 투자자에게 해당기업의 가치증가로 인식하는가를 살펴보고자 한다. 셋째, 비기대 순이연법인세 증감이 투자자에게 해당기업의 투자의사결정에서 비정상수익률(abnormal return)을 얻을 수 있는 정보(good news)로 인식하고 있는지를 살펴보고자 한다. 넷째, 기업의 특성에 따라 순이연법인세의 정보유용성에 차이가 있는지를 살펴보고자 한다. 주요한 연구결과를 정리하면 다음과 같다. 첫째, 순이연법인세는 투자자에게 순자산 또는 초과이익보다 나은 투자지표로 인식되고 있다. 둘째, 비기대 순이연법인세 증감은 투자자에게 해당기업의 가치증가로 인식되고 있지 않았다. 셋째, 비기대 순이연법인세 증감이 투자자에게 해당기업의 투자의사결정에서 비정상수익률을 얻을 수 있는 정보로 인식되지 않았다. 넷째, 부채비율에 따라 순이연법인세의 정보유용성에는 다소 차이가 있었다. 결론적으로 순이연법인세는 기업가치와 관련하여 어느 정도 정보유용성을 가지고 있음을 알 수 있었다 Major results of this study can be summarized as follows : First, this study tested the significance of abnormal residual(AR) in -3 weeks before and after Mar. 30 when the financial statements of each company is announced. As a result, it was shown that AR was significant in -3 weeks, -2 weeks, -1 weeks and the day of announcement in the fiscal year 1999. In the fiscal year 2000, AR was significant in -3 weeks, -2 weeks and +1 week. In this way, AR was significant before the day of announcement, mainly because corporate financial information might be released in advance before corporate financial statements were announced. As a result, it can be found that cumulative average residual (CAR) shows relatively higher AR before announcement, while increasingly losing announcement effects after the point of announcement. Secondly, it was shown that regression coefficient of net deferred income tax inYear 1999 and 2000 reached 20.497, -6.157 respectively, which was 67.871 times, 7.536 times as much as regression coefficient of net assets in 1999 and 2000(0.302, 0.817 respectively). Thirdly, as a result of analyzing whether the increase or decrease of deferred income tax comparing to prior fiscal year had influences on the change of corporate value, it was found that there was not any correlation between the change of net deferred income tax and the rate of change in corporate value, possibly because deferred income tax accounting tried to make income tax flexible so that each company can pursue the minimizedincome tax within applicable law and regulation or avid any potential conflict with taxation authority resulting from rapid variation(decrease) of taxation share. Finally, there was any relationship of net deferred income tax to corporate value according to the ratio of liabilities. However, therewas not any significance in relationship of net deferred income tax to corporate value according to corporate size. Moreover, there was not any difference in relationship between net deferred income tax and cumulative average residual (CAR) according to corporate size and ratio of liabilities

        • KCI등재

          혈액투석 환자에서 다리교차의 기립성 저혈압 감소 효과

          김시숙(Kim, Si Sook), 최경숙(Choi, Kyung Sook), 원삼순(Won, Sam Soon), 김인영(Kim, In Young) 대한근관절건강학회 2015 근관절건강학회지 Vol.22 No.3

          Purpose: The purpose of this study is to examine the effect of leg crossing on reducing orthostatic hypotension and orthostatic hypotension symptoms in hemodialysis patients. Methods: A one-group pretest-posttest design was used. A total of 40 post-hemodialysis adult patients were enrolled, excluding the case of intradialysis hypotension, unbalance of standing with leg crossing, adding antihypertensive medications. Blood pressure (BP) and heart rate (HR) were measured in supine and standing positions. After a week, BP and HR were measured in supine and standing with leg crossing position. Orthostatic hypotension symptoms were also measured by self-reported structured questionnaire in standing without leg crossing and with leg crossing position. Results: We found out that systolic blood pressure, diastolic blood pressure, and mean arterial pressure increased significantly in standing with crossing leg position applied (p=.006, p=.001, p=.006). However, presences of orthostatic hypotension symptoms were not significantly decreased in standing with leg crossing position (p=.500, p=.318, p=.306, p=.241, p=.356, p=.500, p=.241, p=.308). Conclusion: This study shows that leg crossing is effective for reducing orthostatic hypotension without additional cost or instruments. Leg crossing as one of the preventive interventions to reduce orthostatic hypotension is easier and simpler to be implemented in hemodialysis patients.

        • KCI등재

          Cu층 증착시간에 따른 Cu₂ZnSnS₄ (CZTS) 박막의 특성

          김윤진(Yoon Jin Kim), 김인영(In Young Kim), 강명길(Myeng Gil Gang), 문종하(Jong Ha Moon), 김진혁(Jin Hyeok Kim) 한국태양광발전학회 2016 Current Photovoltaic Research Vol.4 No.1

          Cu₂ZnSnS₄ (CZTS) thin films were fabricated by successive electrodeposition of layers of precursor elements followed by sulfurization of an electrodeposited Cu-Zn-Sn precursor. In order to improve quality of the CZTS films, we tried to optimize the deposition condition of absorber layers. In particular, I have conducted optimization experiments by changing the Cu-layer deposition time. The CZTS absorber layers were synthesized by different Cu-layer conditions ranging from 10 to 16 minutes. The sulfurization of Cu/Sn/Zn stacked metallic precursor thin films has been conducted in a graphite box using rapid thermal annealing (RTA). The structural, morphological, compositional, and optical properties of CZTS thin films were investigated using X-ray diffraction (XRD), Field emission scanning electron microscopy (FE-SEM), Raman spectroscopy, and X-ray Flourescenece Spectrometry (XRF). Especially, the CZTS TFSCs exhibits the best power conversion efficiency of 4.62% with Voc of 570 mV, sc of 18.15 mA/㎠ and FF of 45%. As the time of deposition of the Cu-layer to increasing, the properties were confirmed to be systematically changed. And we have been discussed in detail below.

        • KCI등재후보

          연구논문 : BrdU 면역조직화학염색을 이용한 국소 림프절 시험법(Local Lymph node assay) 연구

          이종권 ( Jong Kwon Lee ), 주정흔 ( Jung Hun Ju ), 김정래 ( Jung Rae Kim ), 손경희 ( Kyung Hee Sohn ), 김진호 ( Jin Ho Kim ), 김인영 ( In Young Kim ), 전은영 ( Eun Young Jun ), 김승희 ( Seung Hee Kim ), 박귀례 ( Kui Lea Park ) 한국동물실험대체법학회 2007 동물실험대체법학회지 Vol.1 No.1

          Allergic contact dermatitis (skin sensitization) may be caused by a wide variety of chemicals. A murine local lymph node assay(LLNA) has been developed as an alternative to guinea pig models for assessing the contact sensitization potential of chemical. This study was carried out to evaluate the skin sensitization potential for chemicals in Balb / c mice by LLNA. A murine local lymph node assay(LLNA) has been developed as an alternative to guinea pigs for contact sensitization potential. This study was carried out to investigate the skin sensitization potential of four allergenic chemicals, strong allergen, p-phenylenediamine (PPD), moderate allergen, cinnamaldehyde, and isoeugenol, and weak allergen, citral, by LLNA using a non-radioistopic endpoint. Female Balb/c mice were exposed topically to PPD, cinnamaldehyde, isoeugenol, and citral following LLNA protocol. Lymph node (LN) weight and cell proliferation in ears and auricular lymph node using bromode- oxyuridine (BrdU) immunohistochemistry were evaluated. Skin reactions, consisting of increased ear thickness and the presence of inflammatory infiltrates, were observed in mice treated with PPD, cinnamaldehyde, and isoeugenol compared to the vehicle control. The relative weight of the lymph nodes in the mice treated with four allergen were increased compared to vehicle control. The SI values in lymph nodes of the mice exposed to 10% PPD and 30% isoeugenol were increased more than threefold compared with that of the control. The SI values of the chemicals showed the comparative strength of proliferation in lymph node as following order of PPD>cinnamaldehyde>isoeugenol>citral. These results suggest that the measurement of the SI in lymph node using BrdU immunohistochemistry could provide a useful method to screen the allergenic potential of chemicals.

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