http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
권순철,권순창 慶北大學校出版部 2004 經商論集 Vol.32 No.1
The main object of this thesis is to analyze the effectivness tax-supporting system using the concept of effective tax rate. From the previous research & tax law, here I analyze the relation between 6 variables and tax burden. From the tax law, export rate, R&D, capital-intensity variables, and from the previous research, firm size, debt ratio, the rate of profit growth variables are selected. Using the tax burden & the variables selected above, following basic model is designed. ETR=α+β_(1)ED+β_(2)CI+β_(3)RD+β_(4)SI+β_(5)DR+β_(6)PG+ε ED:dependence of export CI: capital intensity RD: R & D ratio SI:firm size DR:debt ratio PG:ratio of profit growth As a result of the test on listed corporates, industrial sector reggression, and it's ANOVA, following conclusions are summarized. 1. As a result of regression on listed corporate, it has been proved significant debt ratio, ratio of profit growth on controlling varaibles. Also, it showed significant R & D ratio, export dependence on tax support variables 2. The tax-supporting system on listed corporate has a significant result. Among the variables, especially R&D variables is most frequently used by listed corporates. 3. Indirectly, It shows that the listed corporates of our country smooths it's income
權純哲 慶北大學校 經商大學 經濟學科 1982 慶商大學論集 Vol.10 No.-
These days, it is needless to say that the problem about depreciation of fixed assets has held an important position in managing business enterprises. Especially, judging from the fact that the substance of depreciation has kept to the period cost allocation theory as the major premise, it can be said that the amount of depreciation charge is influenced by the year of service life, short or long. Therefore, it is true that there are many studies on the service life, too. In the main subject this study deals with a rationale of general study, the interpretation and application of the service life in Korean Tax Law, and the introduction of formulas, so called rational and effective, for calculating its life as computing the physical life of service life and making economic decision of equipment replacement. And in addition to these above, I attempt to transform the formulas with its functional factor, a variable, making use of a case.
XENIX OS에서 TERMINAL을 이용한 조합형한글 구현에 관한 연구
권순걸,박재철,이현우,서기영,홍성태 慶南大學校 附設 工業技術硏究所 1992 硏究論文集 Vol.10 No.-
제닉스 시스템의 커널에서는 한글을 읽거나 쓸수가 없으며 한글을 구현하기 위해 바이어스콜이나 비디오램을 직접 억세스하는 등의 컨트롤이 허용되지 않는다. 그러나 제닉스 시스템의 입, 출력 시스템을 잘 살펴보면 한글을 사용하기 위한 해결점을 찾을 수 있다. 영문 제닉스는 키보드에서 입력되는 8비트 코드에서 최상위비트를 무시하여 7비트로 스트립 시키는데 이것을 막고 제닉스가 FOH~FFH까지의 코드를 제어 코드로 사용하지 못하게 함으로써 모든 한글을 터미널상에서 사용 할 수 있게 된다. 한편 제닉스의 표준 메일을 이용 할때에는 80H 이상의 코드가 입력되면 모두 \와 8진수의 조합으로 변경시켜서 출력하는 C함수를 사용하기 때문에 이부분을 수정하고 한글 에코 명령이 포함된 쉘 스크립은 8진코드로 바꾸어 주는 소오스를 활용함으로서 제닉스에서 터미널을 이용한 조합형 한글의 구현이 완벽하게 이루어졌다. Hangul can't be read and used from the kernel of XENIX system. To embody Hangul, the control of direct access of BIOS call or video RAM is not permitted. But a solution to use Hangul can be found through the search of input and output system of XENIX system. English XENIX OS disregards MSB from 8bit code inputting from key board and strip 7 bit. To prevent this, stty-istrip command is used. And by using stty-ixion command not to use control code from FOH to FFH of XENIX, All of Hangul can be used at the terminal. To satisfy these conditions stty-istrip-ixon command is inserted at each user's profile. While sending the letter through the standard mail of XENIX, /user/lib/mail. local program is available. then Hangul is not supported on mail. local, the reason is that if the code over ASCII code 80H is inputted in the mail. local program. C function outputting through the change into the combination of all \and octal number is used, but by modifying mail. local, all of Hangul can be available, and the shell script containing Hangul echo command can treat Hangul at the terminal by using convc source which change source to octal code. In this way combinated Hangul using the terminal from XENIX OS ard completely embodied.