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李秀寬 광주대학교 1984 광주개방대학 논문집 Vol.1 No.-
We have lived in the rapidly changing situation. According to the circumstance changes, the enterprise, had sought after the maximum profit, but have become run after social object as an instrument of society. Corporate social accounting attempts to measure the social responsibilities. Purpose of corporate social accounting, therefore, serve the company with an economical accounting informations and forward a useful informations, for decision making, having common interests of within and without in enterprises. In order to increase the usefulness of accounting informations, the enterprises and accountants should recognize the social responsibilities. This paper deals with the problem of measuring the social responsibility of the enterprise on the same level of traditional accounting system, as a social cost and a social benefits. There are social measurement methods as follows; surrogate valuation, survey techniques, restoration cost, appraisal, court decisions, analysis, price comparisons, outlay cost, present value, and so on. Corporate social accounting is one of the undeveloped field in our country or other countries. Thus, in order to introduce and inforce the system of corporate social accounting, we should solve the measurement problem first over all questions of corporate social accounting, and research and investigate steadily the question of measurement methods about social responsibilities in enterprise.
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李秀寬 광주대학교 산업경영연구소 1996 산경연구 : 광주대 Vol.9 No.-
The tax system for tax haven is a tax system to regulate the multinational enterprises which attempt to evade the tax by establishing the paper company in the area that corporate income tax is low. In a company's standpoint that imcome tax or corporate income tax should be regarded as a cost, it seems to be natural and instinctive that a company tries to minimize the costs and maximize the profits. Therefore, the multinational enterprises attempt to ease the tax burden through foreign investment and foreign operations by establishing foreign company which brings direct, indirect control and profit maximization. As this tax avoidance accompanies the distortion of economic and market conditions of the country concerned by abnormal capital flow as well as by decrease of tax, the tax system for haven system is necessary. Korea expects to witness increase of tax avoidance which aims not normal foreign investment but escape of foreign capital and evasion of taxes through drop of foreign source incomes. To prevent it, Korea government plans to introduce the tax system for haven system from Jan. 1, 1997. Taxation should be neutral in companany's business and not be a burden to the elevation of nation's competition. But regulation of tax avoidance is absolutely necessary. Therefore improvement on tax system which maintains the consistency of domestic laws and systems are needed in order to help Korean company engage in severe competition with foreign company Although the tax system for tax haven is due to enforce a law on coming year, improvement of 1. judgement criteria for tax haven, 2. special foreign relationships, 3. criteria points on share ratio judgement, 4. calculation system for stock shares, 5. regulations on exclusion of application objectives, 6. double taxation are said to be desirable.
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李壽寬,김낭춘 慶北大學校 새마을硏究所 1979 農村과 科學 Vol.2 No.-
This studies were performed to get the basic informations for the breeding of rice. The heritabilities, correlations and path-coefficients were estimated and the analysis for adaptability was made. Fourteen varieties or strains including Tongil were used for this studies and evaluated at 29 sites. The results obtained were summarized as follows: (1) Heritabilities of the days to heading, culm length, number of panicle and 1000-grain weight were high, and those of maturing and milling rate were low. (2) Yield showed a positive correlation with number of grains per panicle. The culm length was negatively associated with yield in genotypic correlations. (3) Direct effects of number of grain per panicle, number of panicle, maturing rate and 1000-grain weight on the yield were positive and their direct effects were P_59 = 1.1727, P_49 = 0.9295, P_69 = 0.8382, and P_89 = 0.7817, respectively, and direct effect of number of grain per panicle was the highest. (4) Milyang 23, Iri 325, Iri 319 and Milyang 19 were stable in all sites tested and it was seemed that Milyang 23 was the highest productive variety with more stable adaptability at all sites.
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Brassica 속 유묘에서 작물 내한성 기작구명을 위한 생화학적 연구
이수관,박우철,남민희,정연태 한국농화학회 1992 Applied Biological Chemistry (Appl Biol Chem) Vol.35 No.4
일반적으로 내한성이 약한 것으로 알려져 있는 유채(B. napus)와 내한성이 강한 산동채(B. campestris)를 공시하여 이들의 발아초기단계에서 각종 stress가 산소분자의 환원과 관련있는 여러 생화학적 인자 등에 미치는 영향을 분석하여 작물 내한성 기작을 구명함과 아울러 내한성 관련 genetic marker탐색의 기초자료를 얻고자 본 연구를 수행한 바, 1) 발아초기의 peroxidase활성도는 뿌리부위가 배축부위에 비해 3∼4배 정도 더 높았고, 내한성이 강한 산동채가 유채보다 모든 부위에서 약 2배나 더 높은 효소활성도를 보였으며 단백질 함량도 다소 많았다. 2) 발아초기의 catalase 활성도는 뿌리보다 배축부위가 3∼4배 정도 더 높아 peroxidase와는 상반된 결과를 보였고, 과산화수소 함량은 Catalase 활성도에 거의 반비례하여 뿌리부위가 배측보다 더 높았다. 3) 저온장해는 군위산동채에 비해 내한유채가 더욱 심하였고, 저온처리후 24시간 회복시 내한유채 및 군위산동채의 peroxidase 활동도는 뿌리부위에서 각각 33%와 87%, 배측부위에서 84%와 206%정도 크게 증가하여 군위산동채가 내한유채보다, 배측부위가 뿌리보다 약 2.5배나 더 높은 효소활성 증가율을 보였다. 4) 저온처리후 회복시 superoxide (0₂-)가 급속히 축적되기 시작하여 회복 8시간째에 최고치에 도달하였으며, 그 축적정도는 군위산동채에 비해 내한유채가 더 심하였고, 24시간 회복시에도 군위동채는 거의 무처리 수준으로 회복되었으나 내한유채는 약 38%의 O₂-가 여전히 축적되어 있었다. 5) 장기저온순화시킨 유묘를 저온처리 후 24시간 회복시켰을 경우 내한유채 및 군위산동채의 peroxidase 활성도는 뿌리부위에서 각각 157%와 50%, 배축부위에서는 201%와 250%정도 크게 증가하였고, 배측 및 뿌리부위에서의 superoxide dismutase 활성도 역시 크게 증가함을 관찰할 수 있었다. 또한 배축부위의 단백질 함량도 내한유채는 약 11.4%, 군위산동채는 57.4%증가하였다. 6) 장기저온순화시 생합성되는 peroxidase 동위효소들 중 특히 5번 band(pI 6.4)는 내한유채와 군위산동채의 뿌리부위에서 모두 출현될 뿐만 아니라 내한성이 강한 군위산동채의 배축부위에도 강하게 출현되었다. 7) Esterase 등위효소 pattern에 의해서 유채와 산동채는 각각 5가지, 4가지 유형으로 다양하게 구분되었다. 그러나, Peroxidase에서는 유채중 "IT 134546" 만이 다른 동위효소 pattern을 보였을 뿐 그외는 동일하였다. 8) 공시된 유채 12품종 중 산동채와 거의 유사한 동위효소 pattern을 보였던 "IT 134546"은 군위산동채 외 4개품종과 80% 이상의 밀접한 유연관계를 보였다. 9) 동위효소 pattern분석으로 종간교잡 및 세포융합의 확인이 가능하였으며, peroxidase 활성도가 내한성이 강한 산동채보다 더 높은 세포융합개체도 있었다.
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