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윤영진(Young-Jin Yoon) 계명대학교 사회과학연구소 2012 한국사회과학연구 Vol.31 No.2
The purpose of this paper is to explore various means to increase the welfare finance for welfare state. The increase of public finance for welfare is essential to build the next stage of welfare state in Korea. There are several approaches to enlarge the welfare finance. First approach is tax cut policy based on the supply side economics. Its logic is that tax cut induces firms enlarge the investment and consumers spend more, increasing tax revenue through vitalizing economic conditions. Lee Myungbak administration took this policy option. Second approach is tax increase of the rich. According to this approach, the marginal tax rate of income tax and corporate tax should be made higher. And new bracket of higher income and larger corporations should be added in income tax and corporate tax. Third approach is universal tax increase. This approach means the increase of the proportional tax such as value added tax. Tax burden over the middle class would be increased by this approach. Fourth approach is tax substitution. This approach suggests the increase of land tax and the decrease of income tax and corporate tax as such. This paper suggests the ‘tax increase of the rich’ approach for welfare finance until the universal welfare model will be settled in the future. The marginal tax rate of income tax and corporate tax should be made higher, and new bracket of higher income and larger corporations should be added. This paper insists that multiple means for welfare finance should be made attempts. The reallocation ofpublic finance between social welfare and the other spheres is proposed. And the reforms of tax expenditure system and social insurance system are included among policy options for welfare finance.
3D 프린팅 기반 지식서비스 운영 모델에 관한 사례 연구
윤영진(Yoon, Young Jin) 한국서비스경영학회 2013 서비스경영학회지 Vol.14 No.4
As the market environment is changing rapidly, companies have prepared a variety of programs for effective response to the changes. In particular, companies have focused on effective operation strategies in the areas of product plan, manufacturing, production, and sales. Accordingly, value added manufacturing process is key drivers to improve the efficiencies of whole value chain itself. However, companies don`t have effective tools to implement their manufacturing business strategies. Even further, in most cases, they don`t recognize the criticality of the strategic management of resources. This article addresses the questions of 1) how to develop business efficiency with ICT technologies and 2) how to implement the agenda effectively in the business context of 3D printing which is one of the hottest technology in both of manufacturing and service model. Industry digitalization has been applied as a proper perspective for industrial companies to implement its manufacturing strategy with the dynamic market change. Especially, 3D printing, therwise known as "Additive Manufacturing", is not a simple manufacturing technology but also it will be the great chance to knowledge based service model which is likely to internet business. Now, It is set to transform the landscape in which business in the manufacturing and design based industries operate. Weighing against the practical and economical advantage of this new technology however is the potential for various issues such as 3D Coping, Closed exchange model and so on. So, this article suggest the business architecture and on-going models.
윤영진(Yoon, Young-Jin),김경도(Kim, Kyung-Do) 계명대학교 사회과학연구소 2012 한국사회과학연구 Vol.31 No.1
This study analyses the causes of recent fiscal crisis syndrome in local governments. Whether fiscal crisis is temporary or permanent is diagnosed in terms of theoretical models. Major causes of fiscal crisis in local governments are tax cut policy by central government, and decrease and aging of population in local areas. The gap between revenue and expenditure of local governments will gradually expand over time, causing fiscal pressure to fiscal crisis. Several policy options are suggested to enhance the soundness of local finance. First, the share of local taxes should be increased in the total revenue of local governments. Tax reform, such as the introduction of local income tax, should be pursued. Second, the fiscal accountability of central government should be enlarged to cope with the increasing demand of social welfare. Third, local debt should be managed well under the management system of local finance. Four, the control and participation of the residents in local area should be enlarged with taxpayers’ suits and participatory budgeting system.
윤영진(Young-Jin Yoon),김은정(Eun-Jeong Kim) 계명대학교 여성학연구소 2008 젠더와 문화 Vol.1 No.-
국가재정법에 의해 2010회계연도 예산부터 성인지 예산서와 결산서 작성이 의무화되었다. 본 연구에서는 프로그램예산제도에서의 성인지적 분석을 수행하고 제도화하는 방안을 마련하고, 이를 디지털 예산회계시스템에 반영하는 방안을 제시하였다. 본 논문에서 제시한 성인지 예산제도 도입방안은 단계적 접근이다. 1단계에서는 일부 중앙관서를 중심으로 일부 대상사업 또는 각 실국별 하나의 사업을 대상으로 낮은 수준에서 분석할 것을 제안하였다. 2단계에서는 성인지 예산서 작성기관을 점차 확대하되, 제도의 정착 여부를 판단하여 모든 중앙관서에서 작성할 것을 제안하였다. 성인지 예산의 분석단위는 성별 영향분석의 적절성과 사업관리시스템과의 연계성을 고려할 때 세부사업 단위로 할 것을 제안하였다. 분석 방법은 4단계 과정모형을 제시하였으며, 이 모형에 의해 보건복지부의 사업을 대상으로 사례분석을 시도하였다. This study explores effective strategies to perform gender budget analyses and to institutionalize gender budgeting under the program budgeting systems. Because gender budgeting means re-structuring all revenues and expenditures from the point of gender equality view as well as increasing budget shares for women, gender budgeting should deal with all sorts of budgets not just budget on women and family. By the same token, gender budgeting should include analytic processes on contents of budgeting from the view of gender equality not just producing final forms of gender budgeting. This study proposes “phased approaches” as major strategies to introduce gender budgeting under the program budgeting systems. Phased approaches might be more appropriate than others because the main concepts and analytic methodologies of gender budgeting are not yet fully established in Korean society. At the first stage, we proposes the lower level of gender budget analyses on the small share of policy programs performed by some (not all) departments of central government. Then, the range of departments should be expanded ended up to all the department of central government at the second stage. Also, 'Program Element' would be the most proper as the unit of analysis, considering the appropriateness of gender impact analysis and connectedness of digital budget and accounting systems with gender budgeting. Phased approaches of fourth stages are suggested as analytic strategies for gender budgeting in this study. This study actually tried to case analyses on several programs by Department of Health and Welfare in Korean central government. We found phased approaches are useful because gender budgeting should aim to increase the public accountability on gender equality and the level of awareness of the public as well as to induce the changes of budget frames for increasing gender equality.
윤영진(Young-Jin Yoon),이정일(Jeung-Il Lee),구경옥(Kyung-Ok Koo),오창석(Chang-Suk Oh) 한국엔터테인먼트산업학회 2010 한국엔터테인먼트산업학회 학술대회 논문집 Vol.7 No.2
본 논문에서는 7.7 대란 이후 DDoS 공격은 점차 증가하여 공공기관, 기업, 개인까지 폭 넓게 피해를 주고 있다. 이러한 공격을 탐지하기 위한 현재의 방법은 통계적 기법과 패턴 매칭 기법이 있으나, 이를 우회하는 공격들이 증가하고 있다. 이를 탐지하기 위해 평균변화를 이용한 탐지 기법에 대해 알아보고자 한다.