장단기 조세회피활동과 경영자보상

서갑수(Seo Gab-Soo),박미영(Park Mi-Young) 한국국제회계학회 2017 국제회계연구 Vol.0 No.71

조세회피와 기업가치의 관계는 조세회피활동이 단기적인가 아니면 장기적인가에 따라 달라질 수 있다. 특히 조세회피가 장기적이고 지속적으로 이루어질수록 조세회피로 인한 위험성이 증가하고, 기업가치가 감소할 가능성이 커질 수 있다. 장기적 관점에서 조세회피가 기업가치를 하락시킨다고 본다면 주주는 장기적 조세회피활동과 경영자보상의 관계를 단기적 조세회피활동과는 다르게 설정할 가능성이 있다. 본 연구에서는 조세회피활동과 경영자보상의 관계를 단기적 조세회피활동과 장기적 조세회피 활동으로 나누어 분석하였다. 가설검증을 위해 2005년부터 2013년까지 유가증권시장 계속 상장기업 중 표본 선정 조건을 충족하는 2,709개 기업-연도를 표본으로 선정하고, 조세회피측정치를 단기와 장기로 구분하여 단기 조세회피활동 측정치 3개, 장기 조세회피활동 2개 등 총 5개의 조세회피활동 측정치를 사용하였다. 경영자 보상은 사업보고서에 공시되는 등기임원(감사 및 사외이사 제외) 1인당 평균 현금보상액으로 측정하였다. 분석 결과, 단기 조세회피활동과 경영자보상은 전반적으로 유의적인 양(+)의 관계를 가지는 것으로 나타났다. 그러나 장기 조세회피활동 측정치의 경우 단기 조세회피활동 측정치와 달리, 경영자보상과 음(-)의 관계를 가지는 것으로 나타났다. 이러한 실증 분석 결과는 주주 입장에서 경영자의 단기적 조세회피활동은 긍정적으로 평가하나, 장기적이고 지속적인 조세회피활동에 대해서는 부정적으로 평가하고 있음을 보여준다. The relationship between tax avoidance activity and executive compensation can be different on whether tax avoidance is done only in the short term or not. If tax avoidance is done in the long run, the risk of tax avoidance can be increased even more and firm value can be decreased. If shareholders think that long-term tax avoidance decreases firm value, they would set differently the relatinship between long term tax avoidance and executive compenstion with short term one. We classify short term tax avoidance and long term one, examine the relationship between tax avoidance and executive compensation. For the analyses, the sample consists of 2,709 firmyears(non-banking firms) of listed on Korean Stock Exchange during 2005 to 2013. We use three short term tax avoidance measures, two long term tax avoidance measures and an average cash compensation per executive. The result shows that there is the positive relationship between short term tax avoidance and executive compensation, on the other hand, there is the negative relationship between long term tax avoidance and executive compensation. This means shareholders assess short term tax avoidance positively, but not about long term tax avoidance.

複合生藥製劑의 止血作用및 摘出子官筋에 미치는 影響(第4) : 壽脾煎 및 歸脾양에 대하여 On Soo-Bi-Jeon and Kwi-Bi-Tang

殷載淳,李東熙,黃甲洙 又石大學校 1990 論文集 Vol.12 No.-

These experiments were conducted to investigate the pharmacological difference between Soo-Bi-Jeon and Kwi-Bi-Tang extract,, clinically used in gynecology, on the hemostasis and the contractile force of the isolated uterine muscle. For this purpose, the effects of the extracts on the bleeding time in mouse tail and prothrombin time in vitro were estimated. Forthermore, its activity on the isolated uterine muscle in rats were investigated. The results obtained were as following; The bleeding time and prothrombin time were significantly shortened compared with the control group in all samples, The uterotonic action produced by Kwi-Bi-Tang(Sample II), Sample III and IV (the same component crude drugs between not blocked by atropine (10^(-7)M) and cyproheptadine (10^(-7)M). but inlhibited by pretreatment of verapamil (10^(-7)M). On the oter hand, Soo-Bi-Jeon(Sample I) extract relaxed the uterine muscle.

[논문]지적경계 불일치의 개선방안에 관한 연구 -주민과 전문가 의식 조사를 중심으로-

서갑수,이성호 釜山大學校 都市問題硏究所 2004 都市硏究報 Vol.16 No.-

Initially, cadastre of South Korea has begun in 1910's However, some problem are followed by lack of repletion and development of the system now. Especially, there is no solution about the problem of cadastral inconistence under the present condition. This study was conducted a survey of consciousness concerning boundary. This study aims at presentation of an obectice index of policy establishment, and furnishing accurate data through surveying of consciousness about cadastral boundary of residents and cadastral specialists.

호수밀도를 고려한 옥외부대복리시설 기준과 옥외공간에 관한 연구

김수미,심우갑 대한건축학회 2004 대한건축학회논문집 Vol.20 No.8

This study aims to prove unreasonable rules of outdoor service facilities on investigating how household density influences the amount of outdoor service facilities in housing and the remnant of outdoor space excluding outdoor service facilities, and to propose methods improving the regulation of outdoor service facilities in consideration of residential environment's quality. For this purpose, the whole outdoor space was divided into two different-quality areas, 1st outdoor spaces and 2nd outdoor spaces; The former consists of landscape area and the remnant of outdoor space excluding 2nd outdoor spaces. That is to say, these are the naturally and easily accessible surroundings without specific purposes. The latter is composed of outdoor sports facilities, playgrounds for children, roads and outdoor parking facilities, which are obligatory facilities, the places for restricted purpose and residents. As a result of analyzing the influence of household density on the area of both spaces, the 2nd outdoor spaces were revealed to increase in area with a rise of household density and in consequence of that the 1st outdoor spaces, on the contrary, diminished. Because the 2nd outdoor spaces' areas are added up by the number of houses. The effect was more obvious and deeper particularly in high density housing. But, satisfying only the obligatory facilities' areas does not always guarantee good quality of the whole outdoor space. Because the 1st outdoor spaces are one of important factors of outdoor design even those are not composed of obligatory facilities. Therefore, to complete even and good quality of residential environment in the whole outdoor space, the regulation of outdoor service facilities should be applied in accordance with household density and we should legislate a regulation on the remnant of outdoor space excluding outdoor service facilities as well as meet the areas of outdoor service facilities.

韓國의 貧困文化에 關한 考察

表甲洙 청주대학교 사회과학연구소 1983 한국사회과학연구 Vol.1 No.-

This study is focused on comparing and closely investigating two typical but distinctive theories, while a number of scholars insist on their own results, directly opposite to one another to the extent that they have an adverse influence upon our administration for the poor by questioning whether the culture of poverty does or doesen't exist in Korea. In particular, Prof. Im Hee Sub made a practical survey of a shanty town inhabited by 420 families in Seoul in 1972, in which he reported that the culture of poverty did not exist in Korea. On the other hand, Prof. Kim Young Mo insists that we have a culture of poverty in some areas on the basis of his almost nationwide survey in 1982, in which he studied 1292 families ranging from Seoul, Pusan, Kwangju and Chongju to Kyonggi-do, Chungchong Pukto, Cholla Namdo and Kyongsang Namdo. I examined the theoretical background of Oscar Lewis, comments on the culture of poverty, first, and then made a comperative study of the results obtained by the two professors. 1. There is a time lag of ten years between Prof. Im's and Prof. Kim's research. 2. There is every probability that those included in the former's survey lacked poverty-cultural attributes in that Prof. Im used, as the subjects of his investigation, residents in a shanty town, whereas Prof. Kim studied persons in the absolute poverty bracket. 3. Both of them used questionnaires quite from the anthropological method (participating observation) of Oscar Lewis. 4. Kim's study fathomed poverty-cultural attitudes after having derived poverty-cultural characteristics from various related theories. By the way, Im's study is deficient in logical persuasive power because he infered their social attitudes from the social, economic conditions of the poor class. 5. The two studies did not take socialization into account, which is one of the most important variables in analyses of the culture of poverty. In this connection, I think we should make further studies in the future to reveal whther or not the culture of poverty exists in Korea,

GIS와 원격탐사를 이용한 경관유형의 특성분석

한갑수 한국지리정보학회 2003 한국지리정보학회지 Vol.6 No.3

본 연구는 춘천시를 대상으로 수치표고모델, 토지이용 데이터 및 토지피복분류 데이터를 구축하고 이를 이용한 토지이용 CG(computer graphics)화상과 토지피복 CG화상의 작성과 가시권분석을 통해 광역적 도시경관의 특성을 파악하였다. 토지피복분석의 결과, 1989년에서 2000년까지 시가지는 7.7㎢ 증가하였으며, 녹지는 12.7㎢가 감소하였다. 용도지역상 시가지, 개발제한구역, 녹지지역 등에서 녹지의 감소와 시가지의 증가가 나타났다. 춘천시의 도시경관은 3개의 유형으로 대분할 수 있었다. 유형1은 개발제한구역을 중심으로 형성된 경관, 유형2는 자연녹지, 생산녹지 등의 녹지를 중심으로 한 경관, 그리고 유형3은 시가지와 수역을 중심으로 한 경관특성을 가지고 있었다. 토지피복 CG화상은 모든 유형에서 녹지의 감소와 시가지의 증가가 나타났다. 가시권 분석의 결과, 경관적 중요도가 높은 영역에서도 녹지감소의 경향이 동일하게 나타나 이 영역에서 녹지경관의 보전 및 관리가 요구되었다. The purpose of this study is to analyze the characteristics of the landscape type on Chunchon by CG(computer graphics) pictures and visibility analysis. The land use CG picture and the land cover CG picture are created by using Zoning area data and DEM(digital elevation model), and by using data of land cover classification and DEM. According to the analysis result of the land cover from 1989 to 2000, the city area has increased to 7.7km², the green area has diminished to 12.7km². The tendency of the city area increases and the green area decreases which appear in the city area, developmental restriction zone and green area on land use. The landscape is classified into three types by cluster analysis using the area rate of the element which constitutes the land use CG picture. Type 1 is a landscape characteristics of developmental restriction zone. Type 2 is a landscape characteristics of city area and decrease of green area are shown in all landscape type 3 of land cover CG pictures. The same tendency is seen in the place there the scenery is of high importance as a result of visible analysis. The preservation and management of the scenery to the green area are required in developmental restriction zone are required.

수치표고모델과 토지이용 데이터를 이용한 광역 도시경관의 특성에 관한 연구 : 강원도 춘천시를 사례로 The Case of Chunchon City

한갑수 한국환경과학회 2003 한국환경과학회지 Vol.12 No.10

The purpose of this study is to analyze the characteristics of the urban landscape by CG(Computer Graphic) pictures and visibility analysis. In this study. the CG picture was created by using zoning data and DEM(Digital Elevation Model) on Chunchon city. The landscape type was classified into three by cluster analysis using the area rate of the element which constitutes CG picture. Visible analysis used DEM as fundamental data, and was performed by using GIS(Geographic Information System). And the frequency seen on viewshed was classified into five grades. The result of this study are as follows: 1. The area rate of the element which constitutes CG picture was high development restriction zone(43%) in type 1, green land area(39%) in type 2, and city area(24%) in type 3. 2. In the analysis results of GIS visibility analysis. it turns out that Euiam lake is important area on the landscape in all types. 3. The land use of high frequency seen on viewshed was water area residential area in type 1. development restriction area park area in type 2. and development restriction zone. water area in type 3.

學校카운셀링의 問題點과 對策에 關한 硏究 : 1974년, 1983년의 敎導敎師를 中心으로 Chiefly Based on the School Counselors

表甲洙 청주대학교 사회과학연구소 1984 한국사회과학연구 Vol.2 No.-

Ⅰ. Purpose and method of the study It is obvious that the mass and intellectual Korea after liberation brings the equal opportunity for education broken and interrupts the students emotional progress. At the same time, it is due to the various kind of affairs raised from complications of society, the economic poverty and many of the detached problems on the teaching activities for the entrance examinations as the prime objected. Here is a very important thing that those student are comitting the juvenile abscondence and delinquency this brings more serious social problems than merely a failure in eudcational category in Korea. Thus this study attempts to grasp the existing problems on counseling just through the counseling in 1974 (146 counselors) and 1983 (315 counselors) at both of middle and providing the authorities concerned with effective poverty measures. For this study, the materials from both Korea and foreign countries are used to search a theory of the school social work and school counseling and a social research is carried to grasp the existing status and problems of counseling at the school. Ⅱ. Conculsing - measures 1) The school counseling room must be adminstratively protected for the free activities, and the school authorities must cooperate with the counselors to guide students well with a sufficient budget. 2) The existing counselors must be reeducated to gaim the professional knowledge and technical experience for the students. 3) The method of social work must be applied to the school educational system. 4) The present training course of counselor must be improved as followings. (1) The trainings course of 260 hours lessons must be changed into a professional course, and a concrete methodology to slove the problems, of the present educations must be included. (2) The opportunity for the counselors license, which has been easily obtained together with the teachers license must be given to the teachers who major such subjects directly relate with counseling: as social work, education, educational psychology, psychology ect after passing the full course for the professional counselors. 5) At the least one of school social worker, wholl cooperate with counselor must be employed at the each school.

中原圈 寺刹風景에 관한 考察

鄭玧洙,秋甲喆,李成基 建國大學校 附設 自然科學硏究所 1992 建國自然科學硏究誌 Vol.3 No.-

Four temples were picked from the central northern area in Chung-Won Zone. And the considered result of the temple scape factors can be conclusion as follows: 1. Most of relics worthy of the buddhist culture and tradition were burnt away and lost out,. There were much difficulties in collection and comparision of bibliographical materials. So urgent is the task of recovering and restoring the relics into their original forms and conditions. 2. When Chung-Won Zone in taken in a view of the military strategic position throughout the ancient triple dynasties rather than a center of cultural creation in the context of historical research, we cannot say that Chung-Won Zone was affected uniquely by a particular one nation among the three dynasties. 3. Virgin forest is completly damaged in general throughout current forest aspect of the each temple and yet forests are reviving and on the way of transition to the original. 4. It is assumed that the plants from the primitive around the temple in common were hard wood forest of mixed forest. To quickly bring up the progress of stable forest growth and development for the purpose of ecological advantage, useful hard wood forest should be well tended in a positive approach as the hard wood forest is potentially surfacing out. 5. Country species which is afforested to be proper to form the temple scape should be planted at many small sized spots so barren lands around. It is recommendable that Quercus aliena BL. stands espceally at the Kakyoon Temple be taken care of concentrating it should be leaded to the balanced selection forest type. 6. Caution should be directed to prevent damage of Theodiplosis Japonensis U. et I. from pinus densiflora S. et Z. stands at Kooin Temple and Konglim Temple and also from pinus densiflora for. multicaulis U. at Kayoon Temple. 7. Forest outside the boundary of the temple should be established as a special protective zone and worning boards should be displayed to the public so that people recognize the forest scapes are the most precious resources and dense forest should be developed to be a model forest in Korea. 8. We should be able to find a place of sight pleasue, rest and recreation through further successful development of natural scape elements surrounding the temples. It is ideal that man can expect to enjoy our mental recuperation in the nature from of the forest.

AFM 측정법에 의한 초정밀 가공면의 특성 평가 연구

이갑조,정종수,김상복,김종관 한국공작기계학회 2006 한국공작기계학회 추계학술대회논문집 Vol.2006 No.-

High speed cutting is a machining process which cuts materials with the fast movement and rotation of a spindle in a machine tool. High speed cutting leaves a plastically deformed layer on the machined surface. This deformed layer affects in various forms to the surface roughness of machined parts such as the dimensional instability, the micro crack. The surface roughness is called surface integrity which is very important in precision cutting. This paper aims to study on the machined surfaces characteristics of aluminum alloy and brass by AFM(Atomic force microscope) measurement. The objective is contribution to ultra- precision cutting by exhibit foundation data of surface roughness and tool wear when parts are cutting with diamond tool at the factory.