유효세율과 기업특성의 변화

노현섭 ( Roh Hyun-sub ),김정찬 ( Kim Jung-chan ) 한국세무회계학회 2018 세무회계연구 Vol.0 No.56

본 연구는 지난 26년 동안 유효세율의 추세를 분석하였다. 본 연구는 기간경과에 따른 유효세율의 추세를 분석하기 위하여 1991년부터 2016년까지의 기간 동안 6,312 기업-연도표본을 조사하였다. 본 연구는 또한 국외원천소득이 있는 기업의 국내 및 국외원천 유효세율을 분석하였다. 분석결과는 유효세율이 유의하게 감소하였다는 것을 보여주고 있다. 유효세율의 감소는 다국적기업에만 집중되지 않았으며, 다국적기업과 내국기업 모두 대략 유사한 비율로 감소하였다. 다국적기업의 경우 국외원천 유효세율과 국내원천 유효세율 모두 감소하였다. 마지막으로, 기업특성의 변화는 유효세율의 전반적인 감소의 일부만을 설명하고 있다. 추가분석의 결과는 기업특성을 통제한 후에도 유효세율이 유의적으로 감소하였다는 분석결과를 발견하였다. 본 연구는 유효세율의 기간추세를 분석함으로써 조세회피 연구에 공헌한다. 또한, 본 연구는 유효세율의 결정요인 연구에 공한할 것이다. In this paper, we investigate the trend in corporate effective tax rates over the past 26 years. To investigate the existence of a trend in effective tax rates over time, we examine a sample of 6,312 firm-year from 1991 to 2016. We study the trend in effective tax rates. We also examine domestic and foreign effective tax rates, which we use to test domestic versus foreign rates for corporations that have income from foreign sources(multinational firms). The results show that the effective tax rates have decreased significantly.The decline in effective tax rates is not concentrated in multinational firms, effective tax rates have declined at approximately the similar rate for both multinational and domestic firms. Within multinational firms, both foreign and domestic effective tax rates have decreased. Finally, changes in firm characteristics explain little of the overall decrease in effective tax rates. The Result of additional analysis suggests, that even after controlling for firm characteristics, we continue to see a significant decrease in effective tax rates over time. This paper contributes to the literature by executing an examination of time trends in corporate effective tax rates. And, this study is important for researchers interested in studying the determinants of effective tax rates.

Al - Ferrite의 Mossbauer 분광학적 연구

이충섭(Choong-Sub Lee),주한식(Han-Sik Joo),이찬영(Chan-Young Lee),서정철(Jung-Chul Sur) 한국자기학회 1998 韓國磁氣學會誌 Vol.8 No.4

We have studied Al_xFe_(3-x)O₄ produced by direct composition method using X-ray diffraction and Mssbauer spectroscopy. The cation distribution for Al_xFe_(3-x)O₄ was determined by the ratio of sub-spectra absorption area. The charge state of Fe atoms in octahedral site(B-site) is Fe^(2.5+) based on electron hopping, Fe²+ ↔ (Fe³+, Al³+) without dependency of substituted Al amounts.

하천 복원을 위한 과거 및 현재 자료 기반의 하천지형학적 특성 분석: 미호천과 내성천을 중심으로

이찬주,김지성,김규호,신형섭,Lee, Chan Joo,Kim, Ji Sung,Kim, Kyu Ho,Shin, Hyoung Sub 한국수자원학회 2015 한국수자원학회논문집 Vol.48 No.3

하천 복원을 위한 기초 작업으로서 자연 상태에 가까운 하천의 지형학적 특성을 파악하기 위해 과거 및 현재 자료를 이용하여 하천지형학적 분석을 실시하였다. 대상 하천은 미호천과 내성천이다. 분석에 포함된 지형학적 변수는 하곡변수인 곡저폭, 하도 형상변수인 사행도, 강턱하폭, 하도경사, 구성재료 변수인 하상재료, 지배 변수인 강턱유량, 비유수력이며, 지배적인 프로세스가 함께 고려되었다. 분석 결과 두 하천은 비슷한 유역면적을 갖는 모래하천이지만, 곡저폭, 하도 형상변수, 종단적 위치에 따른 지배적인 프로세스 등에서 차이가 있는 것으로 나타났다. 또한 지형학적 변수들 사이의 상호 관계를 분석하였다. 그 결과 강턱하폭은 강턱유량에 비례하여 증가하였고, 그 경향성은 기존의 연구 결과와 대체로 일치하고 있다. 강턱유량과 하도경사를 분석한 결과 미호천은 사행하천과 망상하천의 특성을 나타내고 있는 반면, 내성천은 대부분의 구간에서 망상하천에 해당하는 것으로 나타났다. 하도경사와 하폭수심비 관계를 이용하여 지배적인 프로세스를 분석한 결과 미호천은 사구-연흔의 특성을 나타내고 있으나 내성천은 하류에서는 망상하천 특성이 지배적인 반면, 상류에서는 여울-소 내지는 평하상 특성이 지배적인 것으로 나타났다. 과거 자료를 이용한 분석 결과는 정비된 하천의 자료를 이용한 분석 결과에 비해 합리적인 것으로 나타났다. As a basic work for river restoration, analysis on fluvial geomorphological characteristics is made using past and present data to understand close-to-nature geomorphic status. The Miho and the Naesung Rivers are targets of this study. Fluvial geomorphic variables including valley-floor width, sinuosity, bankfull width, channel gradient, bed material size, bankfull discharge and unit stream power are evaluated with dominant processes. Though common sand-bed rivers with similar catchment area, the Miho and the Naesung Rivers are different in terms of valley-floor width, channel shape variables and dominant processes related with longitudinal location. In addition, analyses on interrelationship among the geomorphological variables are carried. Bankfull width is shown to be proportional to bankfull discharge, as is in a rough agreement with the previous studies. Relationship of bankfull discharge and channel gradient shows meandering and braiding are prevalent in the Miho River, whereas the most of the sub-reaches of the Naesung River fall to braiding. Relationship of channel gradient with width-depth ratio indicates dune-ripple processes are dominant in the Miho River, while the Naesung River shows longitudinal diversity from braiding in the downstream sub-reaches to riffle-pool and plane-bed along the upper ones. Analyses based on the past data on a river in a close-to-nature status are thought to be rather reasonable in comparison with those on the same river in a engineered condition.

계절창고 속에 포장 저장된 과일의 호흡 예측 모델

김광섭,심승우,나현정,조인철,정흥조,박찬영 전남대학교 촉매연구소 2001 觸媒硏究 論文集 Vol.22 No.-

Fruit are normally kept in a pouch of cold storage room in winter. In this work, a mathematical model that is emulating the fruit respiration in the pouch of the storage has been established. The calculated result is compared to the actual measured gaseous composition change of pear in the packaging pouch LDPE film incorporated with silver coated ceramic powder. The presented model, that is combining polysaccharide digestion kinetics in pear, Fickian diffusion for permeation of the film and sigmoidal adsorption equilibrium between the film and gases, predicts the respiration of the pear in the packing film fairly well.

Propylene Glycol Alginate 제조에 관한 연구

오찬열,김영조,강동섭,강영주,이장순 제주대학교 해양연구소 1988 해양자원연구소연구보고 Vol.12 No.-

중증 세균 감염 및 내성균에 대한 Fosfomycin의 치료효과

김찬기,노승무,윤완희,장일성,배진선,손기섭 충남대학교 의과대학 지역사회의학연구소 1991 충남의대잡지 Vol.18 No.1

A Clinical study for the therapeutic effect of Fosfomycin was made in 20 cases with the severe infection and the resistent organisms against the other antibiotics. Fosfomycin was administered intravenously 2-4 gm daily in two divided for an average of 13.1 days. The overall effectiveness was 90% without any significant side effect and the effectiveness for the resistant organisms(13 cases) against the other antibiotics was 84.6%. These results demonstrated that Fosfomycin can be used effectively in the treatment of the severe infection and the resistant organisms against the other antibiotics.

유기산 완충용액의 불소농도가 상아질의 재광화에 미치는 영향

한원섭,이찬영 대한치과보존학회 2009 Restorative Dentistry & Endodontics Vol.34 No.6

상아질의 재광화에 적당한 불소농도에 대하여는 서로 다른 주장이 존재하므로 불소가 병소 내 무기질의 분포와 수산화인회석 결정성장에 미치는 영향을 분석하기 위하여 이 연구를 시행하였다. 치아절편을 유산완충 탈회용액에 넣어 인공 치아우식을 형성한 후, 재광화 효과를 관찰하기 위해 불소농도가 각각 1, 2, 4 ppm인 유산완충 재광화용액에서 7일간 유지시켰다. 우식 진행과 재광화 양상을 관찰하기 위하여 탈회 2일, 재광화 7일 등 총 9일간 편광현미경으로 관찰하였으며 수산화인회석결정의 변화를 관찰하기 위하여서는 정상상아질, 탈회 2일군, 재광화 7일군의 파절시편을 주사전자현미경으로 관찰하여 다음과 같은 결과를 얻었다. 1. 모든 군에서 병소상부의 무기질침착과 병소하부의 무기질소실이 동시에 일어났다. 2. 불소농도가 증가하면 우식 병소의 무기질침착이 증가하였다. 3. 수산화인회석결정이 커졌다. 본실험의 결과에 의하면, 상아질의 우식과 재광화과정이 단순히 탈회 또는 재광화만이 독립적으로 일어나는 과정이 아니고 이 두 과정이 동시에 일어나는 동력학적인 과정이다. 또한 불소농도의 증가와 함께 재광화 양상도 증가하였고, 이러한 재광화는 유기기질망 주위의 수산화인회석결정을 중심으로 진행되었다. The aim of this vitro-study is to evaluate the effects of fluoride on remineralization of artificial dentine caries. 10 sound permanent premolars, which were extracted for orthodontic reason within 1 week. were used for this study. Artificial dentine caries was created by using a partially saturated buffer solution for 2 days with grounded thin specimens and fractured whole-body specimens. Remineralization solutions with three different fluoride concentration (1 ppm. 2 ppm and 4 ppm) were used on demineralized-specimens for 7 days. Polarizing microscope and scanning electron microscope were used for the evaluation of the mineral distribution profile and morphology of crystallites of hydroxyapatite. The results were as follows: 1. When treated with the fluoride solutions, the demineralized dentine specimens showed remineralization of the upper part and demineralization of the lower part of the lesion body simultaneously. 2. As the concentration of fluoride increased, the mineral precipitation in the caries dentine increased. The mineral precipitation mainly occurred in the surface layer in 1 and 2 ppm- specimens and in the whole lesion body in 4 ppm -specimens. 3. When treated with the fluoride solution, the hydroxyapatite crystals grew. This crystal growth was even observed in the lower part of the lesion body which had shown the loss of mineral.

사파이어의 Fe³^+ -center에 대한 ESR 연구

한찬수,황인섭 순천향대학교 기초과학연구소 2000 순천향자연과학연구 논문집 Vol.6 No.2

An electron spin resonance study of the Fe3+-center in Sapphire has been carried out at room temperature employing the JEOL JE-TE100 X-band spectrometer. The spin Hamiltonian parameters of the center are determined from the measurements using the least-squares method. The sample was prepared from a synthetic corundum doped with iron and titanium, which was grown in the Korean Research Institute of Chemical Technology in Taedok Science Town. It is found that the c-axis is made an angle of about 63˚ with the growing axis of the crystal. All 190 experimental resonance points are used to fit the ESR parameters, the data are well consistent with our calculations with the parameters. There are still unidentified ESR signals in the sample.

간내담석의 치료에 관한 연구

孫基燮,金瓚起 충남대학교 의과대학 지역사회의학연구소 1990 충남의대잡지 Vol.17 No.2

Management of intrahepatic stones has been very complicated and troublesome problems in Korea as well as other countries in East Asia. It is quite differ from gallstones on Americans and Western Europeans, which are mainly located in the gallbladder. The true incidence of the biliary duct stones in Koreans is still uncertain but according to a review of collected series, which were reported in the magazines of Korean Surgical Society, for the last 30 years, the incidence of regions are 43.6% in gallbladder, 42.9% in common bile duct, and 13.5% in intrahepatic duct respectively, and the proportions of both intrahepatic ducts, left hepatic ducts and right hepatic ducts are approximately 52.4%, 36.2%, and 11.5%, nearly 5:4:1 in ratio respectively. It means nearly two thrid of intrahepatic stones are located in the left lobe of liver, and that, the management of left hepatic stones are more obstinate and bothersome than right hepatic stones. It seems to be related with a few reasones include 1) main branches of left hepatic duct makes a right angle, 2) It usually has a stricture at around the point of angulation, 3) As a result of those, bacterial infection is more aggrevated. Until first half of 1970s most of hepatic stones had mainly been treated with surgical intervention in many ways such as by-pass procedures including sphincteroplasty and choledochoduodenostomy, extended choledochojejunostomy, Longmire procedure, Roux-en-Y hepaticojejunostomy and with anchoring jejunal loop, hepatotomy, and lobectomy etc. Since second half of 1970s, a variety of nonsurgical therapy have been developed in many fields including oral bile acid chemolytic therapy, contact solvent dissolution, interventional radioiogy, endoscopic management, extracorporeal shock-wave lithotripsy (ESWL), electro-hydrauric lithotripsy and laser or other fragmentation technologies. Although these have been successfully treated in certain patient with intrahepatic stones and are enthusiastic trials but not always satisfactory, and have had a many limitation by each method only, and that the primary treatment of intrahepatic stones has still remain surgical. The prospect in the future, for the better therapy of hepatic stones we need better organized multidisciplinary therapy incorporating surgery, interventional radiology, and medical therapy etc, and surgical procedures of which suppose to be more simple and less extensive procedures. Instead of conclusion I'd like to present finally my experiences of managment of the hepatic stones especially left side of hepatic stones, namely combined choledocho-hepatochlangioplasty and lithotomy and interventional radiology. The result are as follows: 1. 9 cases, 53.0% were excellent results. 2. 5 cases, 29.4% has had retained stones two of which were removed the stones by interventional radiology.

Streptomyces albulus 세정균체에 의한 polylysine의 대량생산

선흥석,김광섭,안치민,박찬영 全南大學校 觸媒硏究所 1997 觸媒硏究 論文集 Vol.19 No.-

Streptomyces albulus 세정균체를 이용하여 항세균물질인 폴리리신의 대량생산 가능성에 대하여 조사하였다. 발효기 배양에서 배양액 pH는 6.8에서 3.2로 감소하는 동안에 pH 4.0에서 4.5사이에서 폴리리신이 최대로 축적되므로 대수말기의 균체를 멸균증류수로 세척하여 마련한 세정균체를 아미노산 생산을 향상할수 있는 구연산을 2%첨가하고 pH를 최적인 4.2로 조정한 배지로 옮겨 배양하였다. 이러한 2단계공정으로 세정균체를 배양한 경우 배양액내의 폴리리신은 일반 1단계 단순 배양에 비하여 최대 6배의 축적량을 나타내었다. The feasibility of mass production of polylysine, an antibacterial substance, employing a washed mycelium of Streptomyces albulus has been investigated. Since the maximum accumulation of polylysine had appeared between 4.0 to 4.5 of pH during fermentor cultivation of which the pH of the broth has declined to 3.2 from 6.8, the strain growing in the broth on late log phase had been washed with sterilized water, then the sole mycelium had been transferred to another medium containing 2% citric acid having pH adjusted with NaOH to optimum of 4.2 to improve the production of the amino acid. The total accumulation of polylysine by washed mycelium of Streptomyces albulus from this two step procedure has exhibited 6 times more than the normal production of the simple one step fermentation.