김정은 시대 북한정치의 특징과 전망

김일기(Kim, Il-Gi),이수석(Lee, Su-Suk) 북한학회 2013 북한학보 Vol.38 No.2

이 글은 김정은 시대 북한 정치의 특징을 분석하고 향후 변화를 전망하고 있다. 북한 정치의 특정은 권력구조와 리더십 그리고 통치이념을 중심으로 분석하였다. 먼저, 북한의 권력구조는 수령체제라는 북한 정치체제의 특성에 주목하여 유일영도체계와 함께 권력엘리트의 재편에 초점을 두었다. 김정은 시대 유일영도체계는 김정일 시기에 비해 약해지고 있으며, 권력엘리트들은 당-정-군 모두에서 세대교체가 가속화되고 있다. 둘째, 김정은의 정치적 리더십은 인격적 리더십과 제도적 리더십을 통해 분석하였다. 김정은은 김정일 사망 직후 최고지도자의 지위에 기반한 제도적 리더십을 갖춘 이후, 현재까지 인격적 리더십 확립에 매진하고 있다. 셋째, 북한의 통치이념은 주체사상에서 김일성-김정일주의로 변경되었다. 그리고 북한은 김정은 시대의 실천담론으로서 김정일 애국주의를 확산시키고 있다. 결론적으로, 북한은 김정은 시대의 새로운 비전과 목표를 제시할 것이며, 이를 통해 김정일과의 차별성 및 변화를 모색할 가능성이 높다. This paper analyzes the characteristics of North Korean politics and predicts future changes under Kim Jong-Un era. It is analyzed power structure, political leadership and ruling ideology as the characteristics of North Korean politics. First, The power structure is consist of 'uilyongdochege (monolithic leadership)' and change of power elite. The 'uilyongdochege' has weakened and the replacement of power elite has accelerated compared to Kim Jong-Il era. Second, there were analyzed personal leadership and positional leadership as Kim Jong-un's political leadership. Kim Jong-Un established institutional leadership based on position of supreme leader soon after the death of Kim Jong-Il and has been trying to establish personal leadership. Third, The ruling ideology of North Korea changed from 'Juche Ideology' to 'Kimilsung-Kimjongilism'. And The 'KimJongil Patriotism' is spreading to the entire society as the discourse for practice 'Kimilsung-Kimjongilism'. Finally, North Korea will present a new vision and goals and try to differentiate Kim Jong-Un era from Kim Jong-Il era.

< 연구논문 > : 기금의 국가회계 통합 결산재무제표 작성에 관한 연구: 결산시 오류 발생의 문제점과 개선방향을 중심으로

김수성 ( Su Sung Kim ),최원석(교신저자) ( Wonseok Choi ) 한국회계학회 2016 회계저널 Vol.25 No.2

본 연구는 국가회계법 시행에 따른 기금의 국가통합 재무제표의 결산에 관한 전반적인 과정을 살펴보기 위하여 기금의 결산과 국가회계의 결산을 상호 비교함으로써 기금 결산시에 발생하는 다양한 문제점을 살펴보고, 향후 국가회계 결산시 오류를 최소화하기 위한 개선방향을 제시한 것이다. 본 연구는 여러 선행연구에서 연구되어 왔던 국가회계 결산과정의 주요 내용에 대한 언급은 물론 국가회계의 결산과정에서 나타날 수 있는 오류를 최소화하고자 하는 개선방향을 제시하고자 하였다. 2011년부터 적용된 국가회계 적용 기금에 대한 결산과정을 살펴보고 이에 대한 문제점 분석과 오류를 최소화하는 방향을 모색하는 연구로서 국가회계 결산에 관한 시사점을 제공할 수 있을 것으로 기대된다. 본 논문의 주요 내용은 다음과 같다. 첫째, 국가통합 재무제표의 내용과 결산과정에 대하여 살펴보았다. 국가회계실체의 하나로서 연금기금을 예로 들어 결산 재무제표 및 주석사항 등을 참조하여 연금기금의 결산 전반에 관한 과정을 살펴보았다. 둘째, 국가회계와 기금회계의 결산절차의 이해와 국가회계 결산시 나타날 수 있는 문제점 등을 살펴보았다. 셋째, 전반적인 국가회계 결산에 관한 이해를 통해 기금의 국가통합재무제표 작성시 개선방향을 제시하였다. 더불어, 국가회계 결산시 나타나는 오류사례의 분석과 오류를 최소화하기 위한 방안을 언급하였다. 본 연구에서 제시하는 대안은 국가회계법 시행에 따른 결산과정에서 나타날 수 있는 오류를 최소화하여 국가회계기준에 부합한 재무제표를 생성하고 이러한 기금의 재무자료가 국가통합재무자료로 활용될 수 있는 방안을 제시하였다는 데에서 의의가 있다고 본다. Government accounting is composed of many accounting entities having general accounts, special accounts and funds in comparison with private sector`s accounting principles. As the government introduced the accrual basis and double entry book-keeping system, government-wide financial statements should be prepared according to the accrual basis since 2011 accounting period. According to national accounting standards, financial statements(statement of financial position, statement of operation, statement of changes in net position, notes, required supplementary information etc.) should be prepared similar to financial statements prepared by generally accepted accounting principles. The closing process of government accounting is to make one financial statement integrating central government office`s general accounts, special accounts and funds, and so it is a very difficult and bulky work. According to "National Accounting Act" all general accounts, special accounts and funds are included in the scope of government-wide financial statements. This study presents an overall process of government accounting focusing on pension and fund the most recently issued in government accounting. Reviewing preceding researches, various researches are presented according to the introduction of international accounting standards, but there is little researches related to government accounting. In short, this study plays a very important role in the practice of government accounting. Government accounting is to make a government-wide financial statement integrating central government office`s closing originated from fund closing, fund closing carries an important meaning. This study gives one example of public pension and fund as subpart of government accounting and examines problems and issues concretely in the whole fund closing process and transition process to government accounting by digital budget & accounting system. This study examines government-wide closing process focusing on pension and fund closing by new national accounting system, and so this study gives policy implications on the improvement directions of government-wide closing financial statements of fund accounting addressing problems and improvement directions on pension and fund closing process. This study gives an overall understanding of the accounting treatment of government accounting by a S pension and fund case performing generally accepted accounting principles and government accounting closing at the same time. This study is aimed to enhance the understanding of the closing process of government accounting through examining wholly the closing process of government-wide financial statements, the comparison with national budget and actual performance and the mapping corporate accounting title to government accounting title. This study introduces the concept of government accounting closing and examines government accounting in a whole way through comparing with corporate accounting. This study examines the closing process of government-wide financial statements by a S pension and fund case and gives the fundamental understanding of government accounting and is a cornerstone of government accounting research. This study addresses various problems on closing fund accounting and presents the improvement directions on the minimization of errors on closing government accounting through comparing fund closing and government accounting closing in order to examine the whole process of making government-wide closing financial statements of fund accounting. This study presents not only main contents on the closing process of government accounting but also the improvement directions on the minimization of errors on closing government accounting. This study is aimed to provide policy implications through examining the closing process of fund accounting. The main contents of this study is as follows. First, this study presents the contents and closing process of government-wide financial statements. In other words, this study examines the whole process of fund accounting closing through referring to closing financial statements and explanatory notes etc. and citing fund and pension as government accounting entity. Second, this study presents the closing process of government accounting and fund accounting and various problems on government accounting closing. Third, this study presents the improvement directions on making government-wide financial statements of fund accounting through understanding the overall government accounting closing. Also this study presents the analyses of error cases on government accounting closing and the improvement directions on the minimization of errors on government accounting closing.

웹 콘텐츠에서 모바일 디바이스 기반 아이템 블록을 추출하기 위한 세그먼트 알고리즘

김수도(Su-Do Kim),박태진(Tae-Jin Park),박만곤(Man-Gon Park) 한국멀티미디어학회 2009 멀티미디어학회논문지 Vol.12 No.3

PID 제어기에서 미분 동작으로 인한 피드백 센서 잡음 문제 해결

김수열(Su Yeol Kim),김평수(Pyung Soo Kim) 한국통신학회 2023 한국통신학회 학술대회논문집 Vol.2023 No.11

정신지체학생 음악교육에 관한 국내 연구동향 분석

김수려 ( Su Ryeo Kim ),정은희 ( Eun Hee Jeong ) 한국지적장애교육학회(구 한국정신지체아교육학회) 2013 지적장애연구 Vol.15 No.2

이 연구는 최근 정신지체학생 음악교육에 관한 전반적인 연구의 동향을 파악하고 시사점을 탐색하고자 수행된 문헌연구이다. 문헌 분석을 위해 2002년부터 2012년까지 국내 학위논문 및 학술지에 게재된 정신지체학생 음악교육 관련 연구논문 104편을 대상으로 연구방법, 연구주제, 교육과정 영역, 연구대상에 대한 연구 동향을 분석하였다. 연구의 결과첫째, 첫째, 연구유형별 동향을 분석한 결과 실험연구가 전체의 절반을 차지하고 있었다. 실험연구 중에서는 단일대상연구와 단일집단 사전사후검사 설계연구가 가장 많았고, 기술연구에서는 사례연구와 내용분석이 많았으며 상대적으로 조사연구는 적었다. 둘째, 연구주제별로 분석한 결과 사회·정서·행동, 인지·학습, 언어·의사소통 순으로 연구되고 있었다. 셋째, 교육과정 영역별로 중재활동을 살펴본 결과 음악활동이 대부분이었고, 그 중에서도 연주와 가창활동이 가장 많았다. 넷째, 연구대상은 초등학생의 연구가 전체 연구의 절반 가까이 차지하고 있었다. 연구 결과에 따른 연구의 방향에 대해 논의되었다. It is noticeable that the demand for music education for mentally challenged children has recently in order to cultivate their emotion, develop social force, and routinize music lessons. On this point, this research is oriented to analyze the current trend of research papers on music education for mentally handicapped children in relation to topics, methods, dependent and independent variables, and subjects. This analytic research is based on the 104 research papers, including the master′s theses, in this field published from 2002 to 2012 in Korea. The following conclusions are drawn from the research; when the targeted papers are classified into research types, the half of them are the type of experimental design. Interestingly, single subject research and one-group pretest-posttest design are the most popular. Likewise, as for descriptive research, case study and content analysis are dominant. However, the number of survey research is relatively low. Second, we analyse the topics of the research papers. As a result, we that social adaptation is the most prevailing one which is followed by emotion, behavior, cognitive learning, language and communication in order. Third, we examine the contents of a curriculum and come to find the significant number of musical activities. In particular, playing musical instruments and singing are widely favoured activities. Last, we understand that almost half of the research subjects are elementary school students.

틸팅 대차의 동적 거동 평가 연구

김남포(Nam-Po Kim),김정석(Jung-Seok Kim),서승일(Sung-Il Seo),이수길(Su-Gil Lee),박태원(Tae-Won Park) 대한기계학회 2006 대한기계학회 춘추학술대회 Vol.2006 No.6

The bogie is the one of the most important components in a railway vehicle, as it is to support the car body and to guide the vehicle to the rails, to provide running stability, safety against derailment, better ride comfort, better curving performance. The tilting bogie is the bogie which include the tilting mechanism and tilting actuator within it and the tilting bogie should provide the better curving performance, better stability and ride comfort than conventional bogie as the tilting train run curve track almost 30% faster than conventional train. This paper described the dynamic characteristics of the tilting bogie which was developed as a part of the Korean National R&D project, 200㎞/h tilting train development for the speed-up of conventional railway lines.

Al-Zn-Mg-Sc 합금의 고온압출에 미치는 공정조건의 영향 분석

김남용(Nam Yong Kim),김진호(Jin Ho Kim),김정한(Jeoung Han Kim),염종택(Jong Taek Yeom),이동근(Dong-Geun Lee),임수근(Su Gun Lim),박노광(Nho Kwang Park) 한국소성·가공학회 2006 소성가공 : 한국소성가공학회지 Vol.15 No.2

비틀림을 받는 콘크리트 부재의 비선형해석

김민중(Kim, Min Joong),변수민(Byun, Su Min),김대중(Kim, Dae Joong),김우(Kim, Woo) 한국콘크리트학회 2007 한국콘크리트학회 학술대회 논문집 Vol.2007 No.11

한국미술의 독창성과 삼국금석문 서예의 창조성

김수천(Kim, Su-Cheon) 한국서예학회 2007 서예학연구 Vol.11 No.-

Korean cultural art in general was influenced mainly by China. But there is a solid difference between Korean cultural art and Chinese's, and this difference causes the discrimination of two countries' culture. As the result, two countries' art has the quite different characteristics, as well. Nevertheless, we have got accustomed to the similarity in the only calligraphy of two countries. I found the alternative plan to solve this problem in the Korean history of art, and I tried to search the creativity in calligraphy in the era of the three kingdoms, on the basis of the creativity of Korean art which was ascertained in the Korean history of art. In this thesis, I considered the calligraphy on the epigraph in the era of the three kingdoms as the beauty of nature, the beauty of curves, and the beauty of unfixed form. The beauty of nature and the beauty of curves have never been embossed as the very important issue in the Korean history of calligraphy. So, I referred to the precedent researches into the Korean history of art about the problem. I think the beauty of unfixed form is a part of the clear expression of identity of calligraphy in the era of the three kingdoms. This point corresponds to the nature of calligraphy over the special characteristics of the Korean calligraphy. That nature constitutes the whole calligraphy in the era of the three kingdoms. That point gives us an important key to make a looking into the Korean ancient calligraphy again. It was confirmed through the comparison with insets of two countries' calligraphy. 한국의 문화예술 전반을 살펴보면 대부분 중국의 영향을 받았다. 그러나 한국과 중국의 문화예술 사이에는 엄연히 ‘다름’이라는 부분이 존재하며, ‘다름’이 있음으로 인해 두 나라의 문화가 차별화 될 수 있는 것이다. 한국의 미술과 중국의 미술 또한 각각 성격을 달리한다. 그런데 유독 서예에 있어서는 같다는 것에 익숙해져 있다. 논자는 이러한 문제 점을 해결해줄 대안을 한국미술사 속에서 발견한다. 이에 본 논문에서는 한국미술사에서 밝혀진 한국미술의 독창성을 토대로 삼국시대서예 속에 담겨진 창조성을 밝혀내려고 했다. 본 논문에서는 삼국시대의 금석문 서예를 ‘자연미’, ‘곡선미’, ‘부정형의 미’로 보고 그 속에 담긴 미의식을 고찰해보았다. ‘자연미’와 ‘곡선의 미’에 대해서는 한국 서예사에서는 크게 중요한 문제로 부각된 적이 없었다. 이에 대해서는 한국미술사의 선행연구를 많이 참고했다. ‘부정형의 미’는 삼국서예의 정체성을 분명하게 살려낼 수 있는 부분이다. 이것은 한국서예의 특수성을 넘어서 서예의 본질에 해당되는 것이다. 이러한 성분이 삼국시대서예의 전반을 이루고 있다는 점은 한국의 고대서예를 다시 보게 하는 중요한 단서를 제공해주고 있음을 한중서예의 도판 비교를 통해 확인할 수 있었다.

일 도시 중독 공존 실태와 상호 연관성

김세래(Se-Rae Kim),이창현(Chang-Hyun Lee),이준영(Jun-Young Lee),임수정(Su-Jeong Lim),허 선(Sun Huh),김수룡(Suryong Kim),이상규(Sang-Kyu Lee) 한국중독정신의학회 2017 중독정신의학 Vol.21 No.2

Objective : This study aimed at identifying the co-occurrence and associations among five different types of addiction in Korean adults. Methods : Screening tests assessing severity of each type of addiction were administered. Chi-square tests, association analysis, and latent profile analysis were used to investigate statistical associations among variables. Results : The results revealed that males had higher rates of alcohol, nicotine, and gambling addiction, whereas females had higher rates of a smartphone addiction. There was a significant co-occurrence of several different types of addiction, and these relationships were considerably stronger in some subgroups than in others. The findings demonstrated a higher rate of co-occurrence of substance and behavioral addictions among males than among females. Individuals aged 20-29 years showed a very high rate of co-occurrence of five different types of addictions. Additionally, this study showed the close association between alcohol, nicotine, and gambling addictions. The most closely related pairs of addictions were internet and smartphone addiction. Conclusion : This study demonstrated a significant co-occurrence be tween substance and behavioral addictions. The study found a considerably stronger relationship in males and individuals aged 20-29 years than in others. The findings will contribute to the development of targeted early therapeutic interventions and prevention strategies.