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권영도(Kwon Young-do) 한국국제회계학회 2016 국제회계연구 Vol.0 No.70
이 연구는 기업소득환류세제의 도입 취지가 타당성을 갖는가를 검토하고 있다. 기업소득환류세가 도입된 배경에는 유보이익이 많은 대기업이 임금, 배당, 그리고 투자를 하지 않는다는 비판적 여론이 있다. 기업소득환류세제는 기업의 소득을 가계로 환류하기 위해서 투자, 임금 증가, 그리고 배당 지급에 소극적인 기업에 세금을 추가로 부과하는 구조이다. 이 연구의 목적은 기업소득환류세의 기초가 되는 미환류소득의 결정요소가 유보이익에 미친 영향을 실증분석하는 것이다. 분석 결과는 다음과 같다. 첫째, 현금배당누계액과 유보이익은 유의한 양의 관계가 있었다. 이것의 의미는 현재 유보이익 많은 기업은 과거에 현금배당을 많이 하였다는 것이다. 둘째, 투자변수는 유보이익에 유의한 음의 관계가 있었다. 이것은 유보이익이 많은 기업이 과거에 투자를 적게 하였다는 것을 의미한다. 셋째, 임금변수와 유보이익의 관계는 유의적이지 않았다. 이러한 결과는 유보이익이 많은 기업이 배당과 임금 증가에 소극적이라는 비판은 근거가 없고, 투자에 소극적이라는 비판은 근거가 있다는 것을 의미한다. 그러므로 기업의 투자활성화 관점에서 볼 때, 기업소득환류세제는 한시적용 후 폐지하고 투자세액공제를 활용하는 것이 합리적이라 할 수 있다. This study investigates whether the intent of the reflux tax on corporate income has validity. The reflux tax policy has standpoints on big companies, which have been criticized for huge retained earings that can otherwise be used to increase salaries, dividends and investments. The reflux tax policy is to impose additional taxes on companies passive in investing, raising wages, and paying dividends in order to distribute corporate income to households. The purpose of this study is to get empirical evidences of the effect of the ‘undistributed income’ determinants on retained earnings. The results are following. First, the relation between the retained earnings(RE) and the cumulative cash dividend is significantly positive, which means the company having higher retained earnings paid cash dividend more. Second, the relation between RE and the investment variable is significantly negative, which means that the company having higher RE invested less. Third, the relation between RE and the wage variable is not significant. The findings mean that the criticism for being passive in raising wages and paying dividends by big companies having huge RE is not valid, but the criticism for passive in investing is valid. This study suggests that in order to provide incentives for companies’ investment, it may be reasonable to discontinue the application of the reflux tax on corporate income after the temporal application periods, and to use investment tax credits.
잠재감염에 의한 HBsAg 음성 B형 간염 급성 악화 1예
권영일 ( Young Il Kwon ),전대원 ( Dae Won Jun ),권오완 ( Oh Wan Kwon ),민지연 ( Ji Yeon Min ),정혜미 ( Hye Mi Jung ),두은영 ( Eun Young Doo ),남길우 ( Kil Woo Nam ) 대한내과학회 2012 대한내과학회지 Vol.83 No.5
Many studies have recently reported reactivation in hepatitis B surface antigen (HBsAg)-negative subjects with the use of biologic agents such as rituximab. However, occult hepatitis B virus infection itself has little clinical impact. We experienced a case of acute exacerbation caused by occult hepatitis B infection without HBsAg seroconversion. No mutation was found on the major hydrophilic loop of the S protein. The patient recovered from acute exacerbation after antiviral therapy. In conclusion, acute exacerbation can be induced by occult hepatitis B virus infection itself without reactivation. In such a case, antiviral therapy should be considered. (Korean J Med 2012;83:619-623)
가속열화시험에 의한 부품 · 소재 사용수명 예측에 관한 연구
권영일(Young Il Kwon) 한국신뢰성학회 2017 신뢰성응용연구 Vol.17 No.2
Purpose: Accelerated degradation tests can speed time to market and reduce the test time and costs associated with long term reliability tests to verify the required service life of a product or material. This paper proposes a service life prediction method for components or materials using an accelerated degradation tests based on the relationships between temperature and the rate of failure-causing chemical reaction. Methods: The relationship between performance degradation and the rate of a failure-causing chemical reaction is assumed and least square estimation is used to estimate model parameters from the degradation model. Results: Methods of obtaining acceleration factors and predicting service life using the degradation model are presented and a numerical example is provided. Conclusion: Service life prediction of a component or material is possible at an early stage of the degradation test by using the proposed method.
권영을 ( Kwon Young-wool ) 한국독일어문학회 2018 독일어문학 Vol.83 No.-
Die vorliegende Korpusstudie untersucht Verbalkomposita in der deutschen Schriftsprache. Neben den morphosyntaktischen Funktionen werden auch semantische Aspekte berucksichtigt. Einen wichtigen Bezugspunkt fur die Analyse bildet “Duden”, das Standardwerk fur die deutsche Rechtschreibung und Orthographie. Alle untersuchten Verbalkomposita, die mit heim-, statt-, teil-, frei- und hochgebildet werden, sind trennbar. Das gilt auch fur 30 von insgesamt 35 Verben, die in Kombination mit voll- erscheinen. Bei der Komposition mit frei- (z. B. “freigeben”) empfiehlt “Duden” zwar die Zusammenschreibung, doch sei das nicht obligatorisch. Bei einigen frei-Komposita treten abhängig von der Schreibweise Bedeutungsveränderungen auf. So erlaubt “freimachen” im Sinne von ‘nicht zur Arbeit gehen’ oder ‘die Kleidung ausziehen’ die Getrenntschreibung, wohingegen die Zusammenschreibung zwingend erforderlich ist, um die Bedeutung ‘einen Brief frankieren’ kommunizieren zu können. Aus der Gegenuberstellung der genannten kompositabildenden Morpheme gehen zahlreiche Bedeutungsuberschneidungen, aber auch -unterschiede hervor, die auf komplexe Weise mit syntaktischen Kategorien wie Transitivität interagieren. Ziel der Studie ist es, eine systematische Beschreibung dieser Zusammenhänge zu leisten.