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상속세법상 비상장주식평가규정의 개정이 조세공평성에 미친 효과
이의경 한국산학경영학회 2004 산학경영연구 Vol.17 No.2
본 논문은 상속세법상 비상장주식의 평가규정이 개정되면서 조제공평성이 제고되었는가에 대해 검토한 것이다. 조세공평성의 제고효과를 확인하기 위해서 구체적으로는 상속세법상 비상장주식평가 규정을 이용한 평가액이 실제주가에 어느 정도 근접하는가를 체크하였다. 세법상 평가액이 실제주가에 근접할수록 조세공평성이 높아지는 것으로 볼 수 있기 때문이다. 2003년 현재를 기준으로 보면 상속세법상 비상장주식평가규정은 크게 1999년과 2000년 두 차례에 걸쳐 개정되었다. 1999년 이전에는 모든 비상장주식을 순자산가치와 순손익가치의 평균값으로 평가 하였지만 1999년 이후에는 순손익가치가 순자산가치의 50%이상인 기업과 50%미만인 기업으로 구분하여 전자의 경우에는 종전규정을 적용하지만 후자의 경우에 해당하는 기업의 주식은 순자산가치로만 평가하도록 하였다. 그리고 2000년부터는 순자산가치와 순손익가치 중 큰 금액으로 주식을 평가 하도록 다시 변경된 것이다. 본 연구에서는 상장기업을 대상으로 하여 거래소에서 형성된 실제주가를 기준으로 해서 상속세법상 평가액을 개정단계별로 산출해서 실제주가와 비교하여 그 차이에 대한 통계적 유의성을 분석하였다. 그 결과 세법개정은 세법상 평가액이 현실적인 주가를 좀더 정확하게 반영하는 방향으로 이루어졌음을 확인할 수 있었다. 이러한 결과는 상속세법상 비상장주식평가규정이 과세당국의 의도대로 조세불공평을 완화하는 방향으로 이루어졌음을 증명하는 근거가 될 수 있다. This paper examines the effect of the amendment of the valuation method for unlisted stocks in the inheritance tax law. There were many criticisms on the valuation method of the inheritance tax law because the method is not effective in the respect of the fairness in taxation. The method in the inheritance tax law was amended four times since the year 1991. This research focused on whether these amendments increased the impartiality in taxation or not. The finding of the empirical test indicates that as the valuation method were amended, the stock prices calculated by the valuation method were closer to the real stock price. On this ground, I could conclude that the amendments were effective in decreasing the partiality in taxation. In spite of the result, considering the cycle of stock market, I found that the problem of unlisted stock valuation in the inheritance tax law. The law lacks flexibility and elasticity.
이의경 대진대학교 1999 大眞論叢 Vol.7 No.-
The main theme of this paper is the introduction and use of interest rate futures contracts in Korea. This paper consists of three subthemes. The first is a study on the introduction of interest rate futures contracts in Korea, CD and Gov't T-Bond futures. The second is a study on pricing and presentation of prices of these two interest rate futures contracts. The third is a study on the use of these two interest rate futures contracts. Especially this study focused on hedging. BPV and Duration method for deriving hedge ratio are introduced in this paper, which are introduced in this paper, which are based on price sensitivity model.
김경락,황의환,이상래 慶熙大學校 齒科大學 1994 慶熙齒大論文集 Vol.16 No.1
The aim of this study was to evaluate the clinical, radiographic and histopathologic features of 23 cases of solitary ?.cone cyst by means of the analysis of radiographs and biopsy specimens in 23 persons visited the Department of Oral and Maxillofacial Radiology, School of Dentistry, Kyung Hee University and Chunbuk National University The obtained results were as follows 1. The incidence of solitary bone cyst was almost equal in males(52.2%) and in females(47.8%) and the prevalent age of the solitary bone cyst were the second decade(47.8%) and the third decade (21.7%). 2 In the signs and symptoms of solitary bone cyst, pain or tenderness revealed in 17`.4%, swelling revealed in 13.0%, pain and swelling revealed in 21.7%, paresthesia revealed in 4.4% and 435% were asymptom and the tooth vitality involved in the solitary bone cyst, 76.5% were positive and 23.5% were either positive or negative. 3. In the location of the solitary bone cyst, 47.8% present posterior region, 21.7% present anterior region, 21.6% present anterior and posterior region, 4.4% present condylar process area. 4. In the hyperostotic border of the solitary bone cyst, 47.8% were seen entirely, 21.8% were seen partialy, and 30.4% were not aeon. 5. In the change of tooth, 59.1% were intact, 18.2% were loss of the alveolar lamina dura, 13.6% were root resorption 4:55% were tooth displacement, 4.55% were root resorption and tooth displacement. 6. In the change of cortical bone of the solitary bone cyst, 39.1% were intact and 60.9% were thinning and expansion of cortical bone. 7. In the histopathologic findings of 9 cases, 33.3% were thin connective tissue wall, 11;1% were thickened myxofibromatous wall, 55.6% were thickened myxofibromatous wall with dysplastic bone formation.
이의경 대진대학교 1998 大眞論叢 Vol.6 No.-
Agency relation is an essential feature of the modem corporation. Goal incongruency between agent (manager, exiting stockholders) and principal (owner, new capital providers) may lead to suboptimal allocation of resources. This inefficiency manifests itself in the form of agency problems. In the efficient capital market, the agency problems (incentives to take risk, forgo profitable investments and consume perquisites) are all neutralized. Two distinct capital market are financial unification, informal reorganizing of capital structure. However impediments (free-rider problem, capital gain tax) exist to the efficient operation of capital market. If these impediments are significant, agency problems can't be fully solved by capital market mechanism. Reorganization of decision making procedure and debt covenants can be used to overcome these impediments. Besides, various financial policies can be accepted for the same purpose. In this paper, previous empirical studies are reviewed to confirm the financial effects of these solutions of the agency problems.
루소에 나타난 성과 정치 : "극장에 대하여 달랑베르에게 보낸 편지"를 중심으로 In the Letter to M. D'Alembert on the Theater
박의경 淑明女子大學校 亞細亞女性問題硏究所 2004 아시아여성연구 Vol.43 No.2
“극장에 대하여 달랑베르에게 보낸 편지(이하 <달랑베르>)”에서 루소가 극장을 비난하는 것은 진정성에 대한 루소의 관심으로 보아 지극히 당연한 결과로 판단된다. 극장에 가는 사회문화적 관행과 연극적 표현의 구조는 지속적으로 관리되어야 하는 자기편애(amour propre)를 가진 시민이나 자아를 그 자체로서 가지고 있는 자연적 인간에게 여러 가지 문제를 제기한다. <달랑베르>의 말미에 개진된 공화주의적 연극에 대한 논의에서 연극의 활성화와 연계된 정치적 타락은 성적 타락에 그 뿌리를 두고있다고 루소는 역설한다. 연극에서 만들어진 성적 정체성은 시민적 통일성을 형성하기도 하고 파괴하기도 한다는 것이다. 여기서 개인성은 역할의 수행 자체가 아니라, 역할의 혼동에 부정적 영향을 받게 되고, 조작된 명성과 평판이 바로 그 본질적 성격이다. 성적으로 진솔(authentic)하기 위해서는 행위자 자신이 행동, 자태, 언어 등을 통해서 타인에게 자신을 연출하는 행위양식이 연극에 포함되어야 하고, 이러한 연출을 통한 대표의 의미는 연극의 공연 그 자체에 내재되어 있다는 것이 바로 그에 대한 루소의 대책이었음을 필자는 본 논문에서 논하고자 한다. 강요된 정체성은 언제나 불안정하고, 루소의 정치학은 “무질서한 성성이 지속적인 위협요인”임을 명백히 한다. 게다가 계몽사상가들의 담론이 명백해지면서, 그 정체성이 드러내는 불평등과 부정의는 논쟁거리가 될 수 있다. 루소는 이를 수사학적으로 맞받아친다. 그는 육체를 도입하여 시민의 정치적 상상력을 구속한다. 육체를 도입함으로써 성적 정의에 대한 평가가 성적 욕망이라는 경험적 진실과 분리 불가능하게 된다. 이를 통해서 루소는 입법자의 역설적 딜레마에 명백한 해결책을 제공한다. 필요한 것은 위협이 매력적으로, 역설이 자연스럽도록 보이게 하는 것이다. 따라서 힘이나 이성에 의지하지 않고, 폭력 없이 강제하고 확신 없이 설득하는 작업이 필수적이다. 이는 결과적으로 평화적인 정치적 기초를 설정하는 현명한 입법자의 이미지나 자유의 상징으로서 처벌을 자랑스럽게 생각하는 존경받는 위법자의 이미지에 호소하여 가능한 일이 아니다. 그러나 사랑의 이미지를 통한다면 가능할 것이라고 루소는 주장한다. 이것이 우리가 고통 속에서 즐거움을 발견해 낼 수 있는 일종의 기적이라고 루소는 역설한다. Rousseau’s condemnation of the theater in Letter to M. D’Alembert on the Theater seems to be a logical consequence of his concern for authenticity. Both the sociocultural practice of theatergoing and the structure of theatrical representation pose multiple problems for the citizen whose amour propre must be kept in check and for the natural man who must be kept “entirely for himself.” The discussion of republican entertainments near the end of the Letter to D’Alembert supports the concusion that the political corruption associated with theatergoing is rooted in corrupt sexualities. According to his analysis on the theater, citizen unity is forged or destroyed by sexual identities which must be scripted and choreographed. Here individuality is undermined by the confusion of roles, not by role-playing itself, and an organized publicity the one of its essential moments. As I will argue, Rousseau’s remedies suggest a mode of action in which the self-cum-actor represents itself to others through gestures, poses and worlds and the meaning of the representation is contained within the performance itself. An identity that is enjoined is perpetually unstable and Rousseau’s politics reveal the degree to which disordered sexuality remains a continual threat. Futhermore, as philosophe discourse had made evident, the inequality and injustice that those identities represent can become the subject of disputation. Rousseau enchains the citizens’ political imagination by bringing in the body, thereby making any assessment of gender’s justice inseparable from the experiential truths of engendered desire. In so doing he offers an apparent resolution to the legislator’s paradoxical dilemma. What is required is a way to make the threatening appear inviting and the paradoxical appear natural, and thus, without recourse to force or reasoning compel without violence and persuade without convincing. This is not, finally, possible, by invoking the image of the wise lawgiver who manages a pacific political founding, or the image of the respected lawbreaker who proudly through images of love, whose miracle, Rousseau has discovered, is that it can make us find pleasure in suffering.
마들렌느 비오네의 작품에 나타난 기하학적 특성에 관한 연구
유수경,김의경 服飾文化學會 2002 服飾文化硏究 Vol.10 No.6
The aim of this research is to analyze Vionnet's geometric features, which can be regarded as the key formative beauty among the external characteristics of her works, and to thereby establish the theory that her works emitted a time-transcending life force because they were patterns designed based on a geometrical frame of mind. To prove such argument, atudies to understand the basic geometrical aspects appearing in her works will be made by taking a look at the general features of geometry, viewing Vionnet's philosophy for designing and examining the geometric cutting methods. The period covered in this paper will center mainly on dresses Vionnet made from her very active days in the fashion sector. 1919, till when she retired from the fashopn industry, around 1939. What's outstanding about Vionnet's geometric principle expressed in her works is the unique cutting method that acknowledges the silhouette of the human body as a cubic or three-dimensions concept, through insight of the human body, the mechanics of the materials, and geometry. Vionnet introduced a simple and elegant design by combining geometric figure cuts, such as rectangles, quadrants, and triangles Moreover, she created a new sewing structure that plans everything about the materials to the tiniest detail, resulting in producing a softer style. With this, Vionnet showed the geometrical correlation can bring about harmony and the beauty of ideal proportion forming the source of eternal beauty. As discussed so far the geometrical characteristics appearing in Vionnet;s works are marked such as spirals, zig-zag lines, asymmetries, panels, gradation. golden proportion, and the mobius-band.
이경민,이병준,김병훈,이의완,박동수 慶北大學校 師範大學 科學敎育硏究所 1999 科學敎育硏究誌 Vol.23 No.-
We have grown Zr based vitreloy alloy thin films by thermal deposition methode and ion beam sputtering method and compared them with Zr-Ti-Cu-Ni-Be bulk metallic glass bulk. Thermal analysis caused Zr-Ti-Cu-Ni-Be bulk metallic glass to recrystallize in the two region. The onset point temperature of the first region was 414.12℃ and the peak temperature was 410.02℃. The onset point temperature of the second region was 445.21℃ and the peak point temperature was 454.45℃. The X-ray diffraction measurement and thermal analysis as a function of temperature showed that the bulk metallic glass thin films recrystallize in the same temperature region. As a result, Zr based vitreloy alloy was the same as phase transition of bulk metallic glass bulk and bulk metallic glass thin film.
유의경,황인철,이미령 高神大學校保健科學硏究所 1998 보건과학연구소보 Vol.8 No.-
In order to grasp how the indoor air levels affect on job satisfaction of beauty salon workers, we analyzed air environment levels of 30 beauty shops in Pusan and surveyed questionnaires of 130 persons who have worked there. The indoor temperature, relative humidity, discomfort index, and affective temperature were in comfort zone. Most measured values in the afternoon were higher than in the morning. Carbon dioxide concentration(1,115.6±766.7ppm even for A.M.) and monoxide(13.0±58.78ppm only for P.M.) were higher than safety standards(1,000 and 10 ppm, respectively). The indoor dry bulb temperature was positively correlated with discomfort index, globe and effective temperature(r=0.961, 0.665, and 0.957, respectively), while air velocity negatively with carbon di- mono-oxide and suspended dust quantity(r=0.416, -0.276, and -0.372, respectively). Backward stepwise regression equation showed that job satisfaction was affected by indoor air levels and environment recognition: Job satisfaction = 106.101 - 1.451(Environment recognition) + 4.137(Job responsibility) + 3.051(Job recommendation) - 4.008(Job renunciation) + 12.329(Relative humidity in the afternoon) + 12.378(Noise in the afternoon). From these results we conclude that the indoor physical environment plays a significant role in job satisfaction of beauty salon workers.