AFT 열화에 의한 록업 클러치 셔더 개선 방안에 대한 연구

이성은(Seong-Eun Lee),이진수(Jin-su Lee),홍순석(Sun-Suk Hong) 한국자동차공학회 2018 한국자동차공학회 부문종합 학술대회 Vol.2018 No.6

독일의 기업승계 관련신탁재단 제도에 대한 분석과 시사점

이성봉 ( Seong Bong Lee ) 한독경상학회 2009 經商論叢 Vol.27 No.2

본 연구에서는 기업승계에 대한 상속증여세 과세와 관련, 독일의 신탁재단 제도의 내용을 분석함으로써 한국과의 차이점 및 제도개선에 대한 시사점을 도출하고 있다. 기업승계와 관련해서 독일의 기업승계와 신탁재단에 대한 분석을 종합하여 한국의 경우와 비교할 때, 다음과 같은 두 가지 차이점을 도출할 수 있다. 첫째, 독일의 경우 주식 및 사업체의 직접적인 상속증여를 통한 일반적인 기업승계 방식에 따른 상속세 부담을 추가적으로 완화시킬 수 있는 제도적 장치를 이중신탁재단의 형태로 운영하고 있는 반면, 우리나라의 경우 이와 유사한 기업승계관련 상속증여세 부담 완화장치가 운영되고 있지 못하다는 점이다. 둘째, 공익신탁재단에 대한 재산 출연은 양국 모두 기부금 공제와 상속세 면제 혜택이 있으나, 한국의 경우 기업주식을 공익신탁에 출연하는 경우 5% 이상의 지분에 대해서는 그 초과하는 금액을 상속증여세로 과세하도록 하고 있다. 본 연구는 이러한 차이점을 분석함으로써 우리나라의 기업승계관련 세제개편을 위한 시사점을 도출하였다. 첫째, 독일의 이중신탁재단의 형태와 같이 기업승계와 관련된 다양한 관점들이 조화롭게 고려될 수 있는 제도에 대한 도입을 검토할 필요가 있다는 것이다. 기업승계와 관련하여, 부의 환원이라는 사회적 가치와 기업 경영의 지속성 확보라는 기업인의관심 사이에서 적절한 합의점을 도출할 필요가 있는 것이다. 이와 관련, 독일의 이중신탁재단과 같은 투명한 제도를 우리의 상속증여세법에 반영하는 것을 적극 검토할 필요가 있다. 둘째, 우리나라에서 이러한 독일의 이중신탁재단과 같은 투명하고 합리적인 기업승계관련제도가 도입되기 위해서는 우선적으로 공익재단에 대한 주식기부에 대해서 독일의 경우처럼 상속세를 지분율에 관계없이 감면하는 원칙을 적용할 필요가 있다. 다만, 이 경우에도 기업승계의 투명성이 우선적으로 담보되어야 할 것이다. There are two kinds of approaches for the inheritance tax system of business succession. One approach is that business succession should be taxed equally to other inherited properties. The other approach is that substantial tax relieves should be adopted to business succession, considering it`s positive economic benefits, such as creating value-added and ensuring jobs through continuing business activities. The Korean inheritance tax law have followed the former approach quite long, before it introduced a tax relief for some qualified business successions in 2007 and 2008, but limited only to small and medium sized enterprises. Meanwhile Germany has a good tax relief system for business succession. One of the useful tools to reduce inheritance tax burden for business succession in Germany is establishing so called "Stiftung", or the trust. This study deals with the German tax consequences of a trust for business succession. Also, it analyses the backgrounds of providing inheritance tax benefits for a trust and compares related tax rules between Germany and Korea. According to analysis and comparison of this study, it finds out two differences regarding inheritance tax on business succession using a trust in Germany and Korea. Firstly, the German tax law has provisions that provide not only substantial relief of inheritance tax for business succession but also secure the management control to successor, when the inheritee establishes a "Doppelstiftung(double trust)," a form of a corporation in which a family trust and a public trust own together the corporation`s shares. The Korean tax law has no similar rules. Secondly, the inheritance tax is free for donation of shares of a company to a public trust regardless of share ratio in Germany, but in Korea this kind of exemption is limited to shares less than 5% of the total shares. This German inheritance tax law provision provides a foolhold that the "Doppelstiftung" can work as an efficient scheme for business succession. Based on these research results this study suggests some policy recommendations for Korean inheritance tax system for business succession. First of all, the Korean legislature should consider how to draw a social consensus for an inheritance tax scheme similar to German "Doppelstiftung." Also, it is necessary to relax the requirements for tax exemption for donation of company shares, if a transparent business succession process is ensured.

공동주택 BIM 기반 물량산출 데이터 연계비율 분석

이성령(Lee, Seong-Ryeong),이해찬(Lee, Hae-Chan) 대한건축학회 2017 대한건축학회 학술발표대회 논문집 Vol.37 No.1

W-Cu산화물 복합분말의 환원 기구에 관한 연구

이성,홍문희,김은표,이성호,노준웅,Lee, Seong,Hong, Moon-Hee,Kim, Eun-Pyo,Lee, Sung-Ho,Noh, Joon-Woong 한국분말야금학회 2003 한국분말재료학회지 (KPMI) Vol.10 No.6

The reduction mechanism of the composite powders mixed with $WO_3$ and CuO has been studied by using thermogravimetry (TG), X-ray diffraction, and microstructure analyses. The composite powders were made by simple Turbula mixing, spray drying, and ball-milling in a stainless steel jar with the ball to powder ratio of 32 to 1 at 80 rpm for 1 h without process controlling agents. It is observed that all the oxide composite powders are converted to W-coated Cu composite powder after reducing treatment under hydrogen atmosphere. For the formation mechanism of W-coated Cu composite powder, the sequential reduction steps are proposed as follows: CuO contained in the ball-milled composite powder is initially reduced to Cu at the temperature range from 20$0^{\circ}C$ to 30$0^{\circ}C$. Then, $WO_3$ powder is reduced to W $O_2$ via W $O_{2.9}$ and W $O_{2.72}$ at higher temperature region. Finally, the gaseous phase of $WO_3(OH)_2$ formed by reaction of $WO_2$ with water vapour migrates to previously reduced Cu and deposits on it as W reduced by hydrogen. The proposed mechanism has been proved through the model experiment which was performed by using Cu plate and $WO_3$ powder.

미디어 텍스트 종류 ‘논평’의 개념적 사용 양상

이성만(Seong Man Lee),정희용(Hee Yong Jung) 현대문법학회 2014 현대문법연구 Vol.79 No.-

The purpose of this paper is to clarify what is the concept of the commentary text type in mass media such as newspapers, radio or television, how often do commentaries appear and how are they marked as commentaries. This paper ist also to investigate how can they be distinguished from other, neighbouring text types such as columns, editorials or guest comments. In this paper, we try to find an answer, drawing on definitions and descriptions found in research papers from the domain of text linguistics and media linguistics. It deals with some expansions of the textual model of the commentary, and the usage of this text type in the media serving various discourse communities. Finally, we try to present a research plan involving contrastive text linguistic analysis of commentaries in different media from german and korean countries, focusing attention on formulating a ‘tertium comparationis’ that would be theoretical and practical for the comparison of mass media text types.

생활중심 신문활용교육(NIE)이 정신지체학생의 어휘력에 미치는 효과

이성일(Lee Seong Il),윤혜진(Yun Hye Jin) 한국교육포럼(아시아태평양교육학회) 2009 韓國敎育論壇 Vol.8 No.3

이 연구는 지능과 언어발달의 지체로 인해서 어휘력을 향상시키는데 제한을 지닌 정신지체학생들에게 생활중심 신문활용교육(NIE) 프로그램을 실시하여 수용어휘력과 표현어휘력 향상에 어떠한 효과를 미치는지 알아보자 하였다. NIE 프로그램은 18가지 주제로 목표어휘를 10개씩 학습할 수 있도록 구성하였다. 실험절차는 기초선, 중재, 유지의 순서로 진행하였으며 연구방법은 대상자간 복식기초선 설계법 중 중다간헐기초선 설계(multiple probe design)방법을 사용하였다. 또한 생활중심 NIE 프로그램이 정신지체학생의 수용어휘력 및 표현어휘력에 미치는 효과를 알아보기 위하여 영구산물기록법(permant product recording)을 사용하여 학생들이 수행한 어휘 평가지에 대한 백분율을 산출하였다. 연구결과 생활중심 NIE 프로그램은 정신지체학생의 수용어휘력 및 표현어휘력을 향상시키는데 효과적인 교수전략이었다는 것이 검증되었다. 따라서 사회생활에 유용한 정보매체인 신문의 다양한 내용과 흥미 있는 글을 활용한 생활중심 NIE은 정신지체학생의 교육실제상에 도움이 되었다는데 연구의 의의가 있다. The purpose of this study is examining the effects of the life-centered program utilizing newspaper on vocabulary expansion for students with mental retardation. The research questions were as follows: First, what effect of the life-centered program NIE(Newspaper in Education) has expanding receptive vocabulary of students with mental retardation? Second, what effect of the life-centered program NIE has expanding expressive vocabulary of students with mental retardation? The subjects of this study were three students with mental retardation at special school in Chungnam. This study used 'multiple baseline design across subjects' design. The study results were as follows: First, the life-centered program NIE was found to be effective increasing receptive vocabulary of students with mental retardation. Second, the life-centered program NIE was found to be effective increasing expressive vocabulary of students with mental retardation.

약토 시용방법이 인삼 양직묘 뿌리 생육에 미치는 영향

이성식(Sung-Sik Lee),천성기(Seong-Ki Cheon),이장호(Jang-Ho Lee),안인옥(In-Ok Ahn),신성련(Seong-Lyon Shin),최광태(Kwang-Tae Choi),이갑수(Gab-Soo Lee),이형식(Hyung-Sik Lee),정재동(Jae-Dong Chung) 고려인삼학회 2004 Journal of Ginseng Research Vol.28 No.4

This experiment was conducted to determine economic application method of Yakto among 6 application method: amount of Yakto application 3 plots(70ℓ, 25.5ℓ, 13.3 ℓ/kan), and added side dressing(3ℓ/kan) each plot. The reduced Yakto application(25.5ℓ/kan) with side dressing(3ℓ/kan) showed similar root diameter, fresh weight of roots and yield of good seedlings to standard Yakto application(70ℓ/kan). And also this application method of Yakto gave similar content of Ca and Mg, but the lower content of N, P, K in roots to standard Yakto application(70ℓ/kan). These suggested that 25.5ℓ Yakto application added side dressing(3ℓ/kan) per kan might be economical application method of Yakto.

독자편지의 텍스트 유형론적 연구 - 대화적 상호 소통구조를 중심으로

이성만 (Seong Man Lee) 한국독어독문학교육학회 1998 獨語敎育 Vol.16 No.-

N/A

텍스트에서 논증 행위의 구조

이성만 ( Seong Man Lee ) 한국독어독문학교육학회 1996 獨語敎育 Vol.14 No.-

When 'No' Does not Mean 'No'

Lee Seong Ha(이성하) 언어과학회 2003 언어과학연구 Vol.27 No.-

Grammaticalization research has been predominantly concerned with analyzing fully grammaticalized items, and studies dealing with the items that are at the incipient stages have been largely underrepresented. Since grammaticalization is a result of meaning negotiation in discourse, rhetorical strategies constitute an important research issue, because these are often central in discourse. This paper deals with rhetorical negations, i.e., those with which the speakers do not literally `negate` a meaning of a linguistic sign, but instead use for strategic effects. Of diverse negation words, four lexical negatives were selected: anita `not:be`, epsta `not:exist`, moluta `not:know`, and malta `not:continue`. Based on real life data, this analysis presents grammaticalization phenomena displayed by these rhetorically used lexical negatives currently in the course of changing into discourse markers, auxiliary verbs and auxiliary adjectives. There are diverse discourse markers resulted from this grammaticalization process, carrying special discourse functions such as attention-attracting, attenuating, etc. Likewise, there are auxiliary verbs that takes a verb as their complements and add diverse modal meanings. There is also an instance of auxiliary adjective, which, however, is in decline in use frequency, gradually being replaced by auxiliary verbs with similar semantics.