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      • 勤勞所得稅의 稅率構造와 公平問題

        徐廷煥 단국대학교 대학원 1988 學術論叢 Vol.12 No.-

        It is difficult to assert what level of the progressive degree is most suitable in earned income tax, since it is concerned with philosophical and social problem, that is, equity problem. But, in this paper, we will compare the traditional sacrifice principle with the recent research consequences, and study the simple model, though it is limited, which can determine optimal progressive degree of the tax. There are some restrictions in this paper. First, only earned income is considered. Second, only income taxation is discussed, and consumption tax, wealth tax, and corporation income tax, etc. are excluded in our discussion. Third, the correlations of other taxes are disregarded. In the case of arguing this problems about progressive degree, we will start with "Equal sacrifice theory." These equal sacrifice theories are inducted by Bentham's utilitarianism, and then completed by A.C. pigou. That is, according to equal marginal sacrifice theory, equity is attained when after-income-tax is equal. But nowadays many scholars are criticizing these theories. J.A. Mirrlees proposes the alternatives to the problem that equal sacrifice theory disregards the effect declining in individual volition for labor. But the did not pay attention to the point that the effect is different according as how the specific function type, representing preference in a given income and leisure, is chosen. Unlike Mirrlees' paper, in Fairs paper, optimal income tax rate is expressed by quantities. And its depends on the distribution of abilities. And so marginal tax rate in Fairs paper is higher than that of Mirrlees. Both scholars accomplishment indicates that the structure of progressive tax rate is lower than that of minimum sacrifice theory's in the light of efficiency. But if the structure of linear tax rate, Pareto distrilution of ability distribution and income are determined by ability and education term (level), then the model can be much simplized. According to this model, the person above average ability comes to choose lump-sum tax and income subsidy. In other hand, utilitarianism which underlies in Mirrlees', and minimum sacrifice theory are rejected, and new equity criterion is introduced to optimal tax rate problem. That is, there are two alternatives, one is Rawls' type criterion that pursues the paupers' welfare maximization, and the other is consideration of degree of income inequality. In the first place, optimal tax rate by maxi-min principle is much higher than that of Mirrlees' case, but it is difficult to compare with them directly because of the effect for the labor of wealthier people. The degree of income inequality by Gini coefficient, which raises some problems, by assuming Atkinsons' social welfare function of general utility school, we can consider degree of income inequality. In this case, the tax rate become higher than that of maxi-min criterion. As mentioned above, we discussed equity problem of earned income tax, and confirmed that oftimal tax rate become different according to equity criterion. However, it is not easy to assert which tax rate is the best appropriate until the solution on social value judgement is presented. In conclusion, the significant fact is that maxi-min solution has considerably objective attraction, and it is basement on consideration of inequality.

      • 木炭의 水蒸氣賦活法에 依한 粉末活性炭의 製造에 關한 硏究 : 原料木炭과 賦活條件이 粉末活性炭의 性能에 미치는 影響

        鄭鍾九 동국대학교 농림과학연구소 1971 農林科學 論文集 Vol.4 No.-

        The results of the experiment are summarized as follows: 1. The activation of charcoal varies according to its kind. The soft charcoal of small apparent specific gravity is great in reaction and readily activated as compared with the hard charcoal of large apparent specific gravity. The charcoal of Pinus is suitable to be used as the raw material of activated carbon, while the charcoals of Betula, Castanea and Quercus are considered unsuitable. The apparent specific gravity of charcoal increases as the carbonization temperature rise. This indicates, therefore, that the pine charcoal carbonized at low temperature is the most suitable raw material of activated carbon. In addition, as the activated carbon made by the soft charcoal is multihole type and cooled down rapidly even in the air, it is rarely reduced to ashes. 2. The yielding ratio increases as the hours of activation are shortened. However the yielding ratio may not be considered prerequisite, because the activity is the most important factor of the activated carbon. 3. The effect of decolorization is great in case of small yielding ratio. 4. In the relationship between the activation temperature and activity (decolorization), the higher temperature is strong in decolorization within the scope of the present experiment. 5. The longer hours of activation are great in the activity. 6. It was expected that the activation would be enhanced by expanding rapidly the internal moisture with the pretreatment of boiling charcoal grains and water in order that the grain may contain as much water as possible. However, the result of the experiment revealed futility of such expectation. 7. There was observed no effect on the quality however much vapour was added within the limit of minimum amount required for the activation. The air did not affect the quality of the activated carbon, while the yielding ratio decreased together with an increased amount. 8. In the activation experiment of fixed layer with the scale as performed, the activated carbon of 8-50 meshes brought about the best results. However, it will vary in case of scale up. 9. Chloro-picrin is effective for activation. The heat is dissolved at the activation temperature, and it contributes to reaction as Cl gas. Both the yielding ratio and caramel decolorization are enhanced, ash content decreases slightly and PH is nearly neutrality.

      • KCI등재후보

        창업보육과 신기술 벤처기업 활성화

        이종일 한국중소기업학회 1998 기업가정신과 벤처연구 Vol.1 No.2

        The unpredictable trend of technological change and the uncertainty of R&D activity for innovation are among the key barriers to participating in emerging markets. As potentially significant players for new markets, new technology business firms(NTBFs) are increasingly important to building up a knowledge-based economy in that they can creak a number of jobs this country desperately need right now, and generate a significant amount of new wealth, restructuring industrial structure by innovation. Technology business incubators(TBI) provide various services that enhance these firms' opportunity for success and greatly contribute to the economy. From the point of government's view, this paper characteristically surveys the TBIs(or BI) in Korea and the typical TBI-related institutions and functions of the USA, Japan and Israel which are successfully playing their roles and are strategically important to their economy. Similarities and differences among four countries are presented and compared so that policy implications are derived as the lessons and policy suggestions.

      • KCI등재
      • 東洋 政治思想 硏究 : 日本의 一儒敎批判論의 考察 Criticism on Cjonfucianism fo Korea and China

        琴鍾友 경북대학교 교육대학원 1980 논문집 Vol.12 No.-

        At the end of 16th century, after Hideyosi's invasion of Korea in 1592 the Korean culture spread into Japan. Its effect on Japan war very important to Japan. The Japanese had to learn technical knowledge of printing and movable type from Korea and Korean potters who were brought to Japan to be the founders of the most important traditions of pottery making during the following centuries. Above all confucianism or Korean philosophers, for example, Ree Taege and Kang Su-Un(姜睡隱) as well as their books and meterials also spread into Japan. At that time the structure of Japanese Society was different from Korea and China. The Tokugawa political and social system was Samurai and Daimyo system in the gross of Chu Hsi's philosophy in Japan. His philosophy was Japanized. But this Japanized confucianism is apparently distinguished from that of Korea and China. This is the reason of building various schools until the Age of Meiji. In ideaology from the time of Shogunate begun the creation of Ten-No system State. The position of Ten-No was mysterious. There is no such a thought as Ten-No in confucianism of Korea and China. Hence, in Japan the government enforced the subjects to have royalty with virtues of Japanized confucianism. But this virtue of Japanized Confucianism separate from the highest idea of original confucianism. The Scholar, who holds the point of view above, Criticizes confucianism and culture of Korea and China. Tue-Da, who was a scholar in the history of Japanese thought as well as Chinese thought, criticized confucianism of Korea mend china. The aufhor of this paper thinks that Tue-Da's misunderstanding was originated from Japanized Confucianism.

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