지리적 근접성이 동아시아의 경제성장에 미치는 영향 분석

鄭文鉉(정문현) 한국무역학회 2002 무역학자 전국대회 발표논문집 Vol.2002 No.8

판매활동, 가격회수 및 생산성 차이분석 : 단일기간분석

鄭文鉉,盧賢燮 부산대학교 상과대학 1992 釜山商大論集 Vol.63 No.-

We have shown how to analyze the operating performance for a period into managerially relevant components of sales activity, price recovery, and productivity. Overall changes in profitability can be decomposed into three components : changes in sales-activity (including both volume and mix effects), changes in productivity, and changes in price-recovery. These three "buckets" provide a convenient way to aggregate the myriad of variance reported by traditional standard-cost systems into a report that explains differences between actual and planned profits. Firms attempting to become low-cost producers should expect profit improvement through favorable net productivity variances each period. For such firms, profit improvements earned by short-term increases in prices over costs will probably not be sustainable and should therefore not be interpreted as favorable performance, relative to their long-term goal of reducing cost and increasing productivity. By explicitly recognizing the profit change component caused by changes in the mix and volume of outputs (the sales-activity variance), we do not permit the confounding effects of increases or decreases in sales to distort the measurement of productivity or price-recovery changes. The aggregation of usage variances into an overall productivity variance provides a convenient and interpretable aggregation of what would otherwise be a myriad of individual, detailed local variances. Also, the productivity variance extends the traditional standard-cost focus on direct labor and materials to also include productivity performance with respect to variable overhead resources. Traditional standard-cost systems can report overhead efficiency variances, but these are not decomposed into price and quantity components. Measuring productivity performance with respect to overhead resources should be especially valuable as overhead resources become a larger proportion of total manufacturing costs. Expanding the variance analysis to compute percentage changes in productivity, sales activity, and price recovery provides additional benefit. We obtain elasticity measure that relate percentage improvements in the individual components to overall changes in profitability.

政治的 費用의 測定에 관한 實證硏究

鄭文鉉,盧賢燮 부산대학교 상과대학 1991 釜山商大論集 Vol.61 No.-

This paper reviews the positive accounting theory. The positive accounting theory generates an explanation of accounting practice, suggests the importance of contracting costs, and has led to the discovery of some previously unknown empirical regularities. The first objective in this paper is to convey current state of positive accounting theory and to summarize the evidence on systematic empirical regulates in accounting. The second objective is to measure political cost in order to verify the size hypothesis (political cost hypothesis). And, the third objective is to assess the validity of proxy variables of political cost used in positive accounting literature. The size hypothesis is based on the assumption that large firms are more politically sensitive and have relatively larger wealth transfer imposed on them than smaller firm. This costs are called as political costs. This study tests this size hypothesis. The most direct way to transfer corporate asset is via the tax system. And, therefore, explicit taxes (taxes) and implicit taxes quasi-taxes) are one component of political costs borne by firms. This study examines the empirical relationship between corporate income tax rates and proxies of political costs used in positive accounting literatures. In the study, political costs are measured with explicit and implicit taxes reported in the financial statements. Explicit taxes are corporate income taxes and implicit taxes are other taxes and dues, commission, donations and entertainment expenses. The proxy variable of political cost is sales. The results show that the largest firms have lower explicit tax rates and higher implicit tax rates than smaller firms, this relationship is similar over time and across industries. Higher tax rates are observed in the firms above the medium size, lower tax rates of largest firms can be explained by 'diseconomies of scale' in management and 'tax benefits' for the largest firms. This findings suggest that tax components of political cost can be offset by the non-tax component. But, these evidence are resulted only from very restricted data. In the future studies, it is necessary to extend this analysis to alternative sources of data, alternative measures of political costs as well as tax rates.

韓國과 日本의 自動車 關聯 諸稅에 대한 考察

鄭文鉉,曺德永 釜山 大學校 經營 經濟 硏究所 2000 經營 經濟 硏究 Vol.19 No.1

세의 기본이념은 「공평」,「간소」,「국제조화」에 있으며, 세제가 준거해야만 하는 일반적 기준은「조세원칙」이라고 말하여진다. 유명한 것은 아담 스미스의 4원칙으로 「공평, 명확, 편의, 최소징세비」에 부합되는 제도이어야 한다고 언급하고 있다. 2000년 6월말 현재 우리 나라의 자동차 대수는 약1,073만대로 국민 4명당 1대 정도로 대중화, 보편화되고 있어, 이제는 소형 이하의 차량에 대해서는 거의 생활 필수품이라고 하여도 무방할 것으로 인식되는 시대에 살고 있다. 그럼에도 불구하고 자가용자동차(특히 승용차)에 관련된 각종 세금의 현황을 살펴보면, 자동차는 일종의 사치품이라는 과거 70~80년대의 인식에서 아직도 벗어나지 못하고 있는 것 같으며, 자동차와 관련한 세금은 무려 12종이나 되고 이도 취득, 보유, 이용단계별로 세금을 부과하고 있어 과세의 형평성 등 많은 문제를 안고 있다. 한편, 일본의 경우, 자동차 대수는 약 7,000만대로 국민 2명당 1대의 정도이며, 도로정비계획이 변경될 때마다 새로운 세의 도입이나 세의 증액이 반복 되풀이 되어온 결과, 현재는 약 10종의 세금이 부과되고 있고, 이도 우리 나라와 마찬가지로 취득, 보유, 이용단계별로 세금을 부과하고 있으며, 이들 세금이 중복적이고, 세 부담이 너무 과중하여 그 근본적인 대책마련이 제기되고 있다. 따라서 본 논문에서는 우리 나라와 일본의 자동차 관련 세 및 문제점에 대해 살펴보고, 일본의 자동차 관련세에 대한 개혁방안을 살펴봄으로써 향후 우리 나라의 자동차 관련 세가 나아갈 방향에 대해 도움이 되고자 한다.

韓國에서의 景氣變動模型에 관한 實證的 硏究

鄭文鉉 西原大學校 經營科學硏究所 1997 經營硏究 Vol.6 No.1

물류수행이 유라시아 국가의 무역경쟁력에 미치는 영향에 관한 연구

정문현(Moon-Hyun Jung) 한국관세학회 2017 한국관세학회 학술대회 Vol.2017 No.4

본 논문의 목적은 유라시아 8개 국가와 116개 교역대상국 간의 무역데이터에 중력모형을 적용하여 물류효율성이 유라시아 국가의 수출, 수입 및 쌍무무역에 미치는 영향을 실증적으로 분석하는데 있다. 유라시아 국가의 무역흐름에 0의 무역이 상당수 포함되어 있기 때문에 과소 추정의 문제가 발생되는 OLS 검정기법보다 OLS 절단표본과 Heckman 표본선택모형을 사용하여 중력모형을 분석하였다. 전체 물류수행부문에 분석결과를 보면 유라시아 국가와 교역상대국 간 무역흐름의 방향에 따라 다른 차이를 보이고 있다. 수출흐름에는 역외 수입국보다 역내 수출국의 물류능력에 의존하고 있으나 수입흐름에 역내 수입국의 물류시스템 이용은 감소하고 역외 수출국의 물류시스템을 전적으로 활용하고 있다는 결과가 발견되었다. 수출과 수입의 종합적인 무역거래에서도 역외국의 물류시스템에 전적으로 의존하고 있는 것으로 나타났다. 세부 물류수행 부문에 대한 분석결과를 보면 전체 물류수행과 마찬가지로 역내국의 물류효율성이 역외국에 비해 무역량을 증가시키는 효과가 낮고 특히 역내국의 물류효율성의 저하로 무역량 감소의 효과가 상대적으로 큰 부문은 2007의 경우 국제운송, 물류역량 및 물류추적이고 2014년의 경우 통관 및 인프라 부문으로 나타나고 있다. 이러한 분석결과는 역외국의 물류시스템 의존도를 줄이고 무역경쟁력을 향상시키기 위해서 역내국의 전체 물류수행의 사슬이 개선되어야 하고 무엇보다도 도로, 항만, 공항 등의 물류인프라 수준의 개선이 시급하다는 것을 시사하고 있다. The purpose of this paper is to analyze empirically the effect of logistics efficiency on export, import and bilateral trade of Eurasian countries by applying a gravity model to trade data between 8 Eurasian countries and 116 trading countries. Because the trade flows of Eurasian countries include zero trade, we analyze the gravity model using OLS truncated sample and Heckman sample selection model rather than OLS test method which causes the problem of underestimation. The analysis results for the whole logistics performing sector show different differences according to the direction of trade flow between Eurasian countries and trading partners. The export flows depend on the logistics capabilities of the exporting countries in the region rather than the offshore importing countries. However, the importing flows have been found to decrease the use of logistics systems in the region and to utilize the logistics system of the offshore exporting countries. The total trade of exports and imports is also dependent on the foreign logistics system. As a result of analysis on detailed logistics performance, the logistics efficiency of the countries in the region is less effective to increase the trade volume compared to the rest of the world. Particularly, the decrease in trade volume due to the decrease in logistics efficiency in the countries of the region is relatively large in the sector of international transportation, logistics competency and logistics tracking in 2007, and in the sector of customs clearance and logistics infrastructure in 2014. The results of this analysis suggest that the chain of logistics performance in the region should be improved in order to reduce the reliance on foreign logistics systems and increase the competitiveness of trade, and above all, it is urgent to improve the level of logistics infrastructure such as roads, ports and airports.

관람스포츠의 소비자 구매 행동 분석

정문현,진윤수 忠南大學校體育科學硏究所 1998 體育科學硏究誌 Vol.16 No.1

To examine an analysis of consumer purchasing behavior of sports inspection we investigated 2,612 people-students and their parents of middle schools, high schools and universities in Taejon and in Chungnam by sport consumer segmentation scale. And we drew conclusions like these. 1. People of big middle cities thought of the main obstacle cause, the effectiveness of direct inspection and the reason of inspection as more important than those of fishing and farming villages did. 2. Men thought the effectiveness of inspection and that of advertising were more important than women did. 3. People from seventeen years old to nineteen years old thought of the main obstacle cause. the reason of direct inspection and the effectiveness of advertising as important. People from twenty years to thirty-five years thought the effectiveness of inspection was most important. But those from fourteen years to sixteen years thought of the main obstacle cause and effectiveness of inspection were least important. 4. People whose families earn more than 4 Million won a month thought of the main obstacle cause as important. Those families earn from 2 million won to 2.99 million won regarded the effectiveness of inspection and the reason of inspection as important. And those who earn less than 2 million a month thought of the main obstacle cause. the effectiveness of inspection and the reason of inspection as least important 5. People who had a postgraduate school education thought of the main obstacle cause as important. Those who had graduated from universities thought the effectiveness of inspection and the reason of inspection were most imprtant. Those who had got a middle school education or less education thought of the obstacle cause and the effectiveness of ins 11 years thought that the effectiveness of inspection, the reason of inspection and the effectiveness of advertising were most important. Those who had exercised for 6 or 10 years regarded the effectiveness of inspection, the reason of inspection and the effectiveness of advertising as being least important.

剩餘金에 對한 一考察

鄭文鉉 부산대학교 상과대학 학생회 1966 상대학보 Vol.12 No.2

오염된 Chlorhexidine에 의한 Pseudomonas Cepacia 假菌血症

정문현,고은미,최강원,박성섭,김의종 대한감염학회 1986 감염 Vol.18 No.1

During 1985, an outbreak of Pseudomonas cepacia bacteremia occurred in Seoul National University Hospital. An investigation revealed that bacteremia was clinically insignificant in most cases and the source of this outbreak was found to be contaminated aqueous chlorhexidine solution. Pseudomonas cepacia was recovered from aqueous chlorhexidine solution and bottles in the pharmacy. Bacteremia in 3 patients with acute nonlymphocytic leukemia may have been caused by chlorhexidine used for skin antiseptics before insertion of Hickman catheter or for disinfecting intravenous tubing before injection of medication, so that the possibility of clinically significant bacteremia could not be excluded.

조세혜택의 측정과 결정요인에 관한 분석

정문현,심재훈,조덕영 釜山 大學校 經營 經濟 硏究所 2002 經營 經濟 硏究 Vol.21 No.1

본 연구는 보다 정확한 조세혜택의 크기를 측정하고 동 조세혜택에 영향을 미치는 결정 요인이 무엇인지에 대하여 실증적으로 검증하였다. 1999년부터 2001년까지 금융감독원의 전자공시 자료를 이용하여 금융·보험·증권업종을 제외한 기업을 대상으로 분석을 실시하였다, 검증결과 첫째, 대차대조표 및 손익계산서의 자료를 근거로 조세혜택의 추정치(TSf)와 실제납세자료를 이용한 조세혜택의 측정치(TSr)는 유의적으로 차이가 났으며, 이는 조사혜택을 근거로 한 선행연구들의 여러 가설들의 신뢰성에 문제가 있음을 의미하고 있다. 둘째, 조세정책상 세법에 의한 조세혜택에 영향을 주는 기업규모, 부채비율, 투자지원도 등의 기업특성변수는 기대부호와는 전부 일치하며, 대부분 유의적인 값을 보여 ①중소기업일수록, ② 부채비율이 높을수록, ③투자지원도가 높을수록 조세혜택을 많이 받는 것으로 나타났다.