오스테나이트계 스테인레스강의 Al - Cr 동시 확산 피복에 관한 연구

김혁,박형호,이규택 대한금속재료학회 1993 대한금속재료학회 학술대회 개요집 Vol.1993 No.0

Poster : Genistein Suppressed Tumor Necrosis-Alpha-Induced Proliferation via Apoptotic Signaling Pathway in Human Aortic Smooth Muscle Cells

김혁,박선동,박원환 한국지질동맥경화학회(구 한국지질학회) 2009 한국지질동맥경화학회 추계학술발표논문집 Vol.2009 No.-

갑골문(甲骨文) ‘□’과 ‘□’ 두 글자에 대한 새로운 고석(考釋)

김혁 한국중국언어학회 2018 중국언어연구 Vol.0 No.74

本文對甲骨文‘□’、‘□’兩個字進行了新的考釋。關於‘□’字問題,筆者根據文字學證據和卜辭辭例,提出了將‘□’字認爲‘□’(直)字異體的看法。關於‘□’字問題,從字形本身的問題出發,同時根據甲骨文類組學(卽歷組卜辭刻手的書寫習慣),提出了將‘□’字認爲‘□’(今)‘□’(登)的二字合書的看法。但是‘□’、‘□’兩個字各有一例,根本不能提出更多的例子。又,對‘□’字進行考釋時筆者提出的三個證據,在文字、辭例等方面存在不少問題。因此,筆者提出的意見目前還不能完全確定。希望通過今後的深入硏究和新出土資料的補證,能解決在‘□’、‘□’兩個字上存在的根本問題。 This paper gives a new interpretation of ‘□’ And ‘□’ the two characters. About ‘□’, according to the evidence of gramatology and the inscriptions cases, this paper presented the view that ‘□’ is the omitted form of ‘□’(直). With regard to the problem of ‘□’, from the question of the character itself, and according to Oracle Bone Inscription, the author puts forward the view that ‘□’ is interpreted as JinDeng(今登). But there is only one example of ‘□’ And ‘□’ the two characters. At the same time, when ‘□’ is explained, the author has put forward three evidence, and there are many problems in all aspects. Therefore, the opinion that I put forward can not be completely determined at present. It is hoped that through further research and new unearthed data to supplement the evidence, we can solve the fundamental problems in the ‘□’ And ‘□’ the two characters.

≪殷虛文字丙編≫024∼031譯註

김혁 중국어문연구회 2019 中國語文論叢 Vol.0 No.96

The problem of amalgamation with Zhige(沚) or Wangcheng(望乘) is linked to the chastisement of Jifang(稷方) and is recorded in ≪Bingbian(丙編)≫024∼027. In addition to Jifang(稷方), also pointed out whether or not he was chastised for Shifang(尸方) and Longfang(龍方). They offered sacrifices for Zuxin(祖辛), Zuyi(祖乙), and Biji(妣己), wife of Zuyi(祖乙). It appears that the pub was given here to prevent the disease of the king or important person. The question of whether the king will go out to the area of 出 has been recorded, and the king’s fortune-telling has been shown to be still waiting. There is a record in ≪Bingbian(丙編)≫028∼031 that two people, Zhige(沚) and Leiyong(雷庸), point out the question of whether to come to the king’s place. The king’s divination showed that Zhige(沚) will come first, and Leiyong(雷庸) will not be able to come because of illness. In this paper, the annotations and translations of ≪Bingbian(丙編)≫028∼031 were conducted. We hope this paper will serve as a reference to deciphering the basic historical data of the Shang Dynasty, the Korean researchers studying the Chinese ancient history.

18~19세기 鄕約의 실천과 사회관계의 변화 -충청도 결성현 포구 마을 星湖里의 사례를 통해서-

김혁 서울대학교 규장각한국학연구원 2014 한국문화 Vol.66 No.-

This paper aims to illuminate the local and historical characteristics of the western coastal in Chosŏn dynasty by studying the change of the social relationships among native inhabitants in the Sŏng-ho village(星湖里), Andong Kim family(安東 金氏) from the outer, the local government, the bureau of Kyulsŏng(結城縣), conjunct with the village compact system. Having studied this topic, I reached three conclusions as follows. 1. The Sŏng-ho village compact system was construed by the agreement between Andong Kim family and the influential inhabitants in Sŏng-ho village in the mid-18th century. This village compact system was scheduled that the Yangban class(兩班) ruled the village through the organization of village compact. It was managed not by ritual but by penalty. It was like a sort of prison, which it is difficult for the participants to escape. 2. Some families belonging to the middle group(副契), village natives had the political hegemony over this village through this village compact system practically. Their fundamental purpose was to block the excessive taxes imposed by the informal bureaucrats by borrowing the power of the outer the Yangban class(兩班) coming from Seoul. 3. The relationship between Andong Kim family and the influential inhabitants in Sŏng-ho village had changed greatly four times in all. As the time flies, their relationship changed from the authority-obedience relationship to the contractual relationship based on monetary equality.

공공서비스관리시스템의 검토 : 원가정보와 성과평가의 관련성을 중심으로

김혁,이화진,변용희 한국정부회계학회 2004 정부회계연구 Vol.2 No.2

본 연구는 정부부문에 있어서 원가정보가 어떤 의미를 갖는지를 살펴보고, 중앙정부나 지방정부의 효율성이나 경제성을 높이기 위해서 원가정보를 어떻게 활용할 수 있겠는가에 대한 논의를 문헌검토를 중심으로 진행하였다. 발생주의에 의한 원가정보가 현금주의 원가정보보다 여러 의사결정에 더 유용한 정보(useful information)를 제공하여 정부부문의 낭비를 제거하고 효율성을 높이는 데 도움이 될 것이므로 원가의 개념을 확실히 정의하고 원가의 측정단위(원가중심)의 문제를 공공부문에 적용하는 일은 그 중요성이 크다. 사업에 대한 개념을 분명히 정립하고 사업별로 수익과 비용을 구분하여 사업별 단위원가(unit cost)를 산출할 수 있게 되면 이를 정부가 구매하는 재화나 서비스의 구입단가책정,특정 사업의 소요예산수립,공공요금의 결정,사업의 경제성 평가,성과측정 등의 여러 의사결정문제에 활용하게 되어 공공자원의 합리적 배분과 정부부문의 효율적인 운영에 크게 기여하게 될 것이다. 각국의 발생주의 원가정보의 산출시스템과 그 활용사례를 살펴본 결과는 각 정부부문의 전략적 목표를 명확히 설정하고 그 목표의 달성여부를 나타내는 결과 지향적 성과측정치의 개발과 회계보고책임의 이행을 강제하는 장치를 갖추고 있다는 공통점이 있었다. 이러한 시도들이 소정의 성과를 내기 위해서는 공직담당자들의 보고책임(accountability)을 제도화하는 이외에도 최고위 공직자의 진지한 관심과 공직자들에 대한 적극적 훈련이 꼭 필요하다는 점을 강조하고 있다. Today, government agencies are at the forefront of efforts to implement new, more strategic performance measurement systems. This paper explores (i) the importance of cost information implementation and (ii) how to use it in order to improve efficiency or economy in governmental section. First, we discuss the concept of cost in the accrual basis and the importance of implementing cost information in government sectors. Recent efforts to improve governmental performance have also placed considerable emphasis on performance measurement as a means to increase accountability and improve decision-making. Accrual basis cost information and incentives for achieving results can support governmental decision-making. Next, we examine how to produce unit cost and the implications of it in performance evaluation systems. The roles of unit cost information are twofold: ⅰ) to increase oversight and foster greater accountability for achieving results, and ⅱ) to enhance ‘‘performance-based’’ decision-making by implementing cost information systems that supplement traditional input-oriented performance measures (e. g. expenditures and staffing levels) with measures focused on results (e. g. output quantity, quality, and timeliness) and the achievement of strategic objectives. Well-refined management information systems can improve government efficiency and effectiveness by increasing the use of cost informations. We also, review the cost information systems in New Zealand, Canada, UK, and USA. During the 1990s, the US government began enacting several major initiatives to promote a performance-based approach to the management and accountability of federal activities, including the Chief Financial Officers Act, the National Performance Review, and the Government Performance and Results Act. Finally, we mention that organizational factors such as training in cost information measurement techniques and top management commitment to the use of cost information have a significant influence on measurement system development and use.

지방재정공시제도의 발전방향

김혁 한국정부회계학회 2005 정부회계연구 Vol.3 No.2

본 논문은 최근 행정자치부에서 추진하고 있는 지방자치단체 재정공시제도의 내용을 검토하여 발전방향을 모색 하였다. 행정자치부의 지방재정법개정법률과 지방재정공시제도 운영계획(안)을 중심으로 하여 앞으로 도입할 지방재정공시제도의 내용을 먼저 살펴보았다. 운영계획(안)에 의하면 도입초기에는 직전 1년간의 지방재정운영결과를 중심으로 공시하되 장기적으로는 지방재정의 성과공시로 발전시키는 방안을 검토하였다. 또한 현행의 지방재정공개제도와 지방재정공시제도가 어떻게 다른지도 운영계획(안)에 의해 살펴보았다. 지방재정공시제도의 발전방향을 검토하기 위해서 영국의 Best Value공시제도와 미국의 GASB의 행정서비스수행 결과보고서 기준을 중점으로 분석하였으며, 금융감독원의 민간기업 기업공시제도를 검토하였다. 앞으로의 발전방행으로는 첫째, 지방재정결과 뿐만 아니라 행정서비스의 수행결과를 공시하는 방안을 검토하였다. 특히 2000년 시범 실시한 성과공시지표를 수정하거나 발전시킬 수 있는 방안을 논의하였다. 둘째, 공시의 내용 및 질적 특성에 관한 기준을 수립할 필요가 있음을 논의하였다. 이는 앞으로 공시에 대한 독립적인 평가를 할 경우 기준이 있어야 하기 때문이며 GASB의 기준보고서를 참조할 것을 논의하였다. 셋째,공시내용의 신뢰성 확보를 위한 방안을 논의하였다.영국의 Best Value에 있어서 감사위원회의 감사와 감사보고서를 공시하는 것을 참조하여 우리도 독립적인 평가나 감사절차를 수립하여야 함을 검토하였다. 넷째, 영국의 Best Value와 금융감독원에서 실시하고 있는 전자공시제도를 벤치마킹하여 행정자치부에서 전자공시시스템을 수립하여 언제 어디서나 전자공시내용을 접근할 수 있도록 하여야 하는 방안을 논의하였다. This article seeks a way to develop the local government's performance disclosure. The revised Local Public Finance Act(2005) requires the disclosure of local government's financial status. The discussion and a suggestion of the local government's performance disclosure is summarized as following. First, we discussed the way of the disclosure system for the performance results as well as the financial results of the local governments. Second, a guide line for the contents and the quality of the disclosure should be established. GASB issued the special reports for the U. S. local government performance results. The government should issue a similar guideline for the disclosure contents and quality standards. Third, a way to enhance the reliability of the disclosure should be developed. Audit Commission's audit approach for the Best Value Disclosure of the British local governments performance results may be benchmarked for this purpose. Last, an internet disclosure system should be developed by the Central Governments.

장애인과 협회 공방전 내막

김혁 사회평론 1992 길을찾는사람들 Vol.92 No.1

정부 사업별 순원가정보의 개선방안

김혁,정성근 한국정부회계학회 2003 정부회계연구 Vol.1 No.1

낯선 그리움 외 2편

김혁 문예운동사 2019 문예운동 Vol.- No.141