지역농협의 자산건정성 제고를 위한 요인분석

정대희,한두봉 한국농식품정책학회 2008 한국농식품정책학회 학술대회 논문집 Vol.2008 No.2

북·남미 와인산업 동향

정대희,정구현 한국농촌경제연구원 2013 세계농업 Vol.149 No.-

The Effect of the Global Financial Crisis on Corporate Investment in Korea: From the Perspective of Costly External Finance

정대희 한국개발연구원 2015 KDI Journal of Economic Policy (KDI JEP) Vol.37 No.1

This paper examines the effect of the global financial crisis on corporate investment in Korea. Specifically, the crisis was considered to have possibly constrained firm-level investment as the negative shock to the credit supply dramatically unfolded. As Duchin et al. (2010) demonstrated, if a negative supply-side shock is evident during a crisis period, larger cash holdings before the crisis will lead to fewer constraints to corporate investment, or vice versa. In order to investigate the supply-side effect of the crisis, we use firm-level financial data, including firms listed on the Korean stock market as well as small and medium-sized enterprises. We find that corporate investment declined significantly after the crisis, even if we control for factors associated with the demand side, such as contemporaneous capital productivity and cash flow. More importantly, the decline is positively and significantly related to cash holdings before the crisis, implying the negative effect of a credit supply shock. Small and medium enterprises experienced relatively sharp investment declines compared to those of larger firms, and the relationship between pre-crisis cash amounts and the degree of investment decline is greater than that in large firms. Additionally, we examine whether the negative effect persists up to the present, finding evidence that the cash-investment relationship continues in small and medium-sized enterprises.

金融所得 綜合課稅에 關한 硏究

鄭大喜 동국대학교 대학원 2001 大學院硏究論集-東國大學校 大學院 Vol.31 No.-

It is obvious that the real name using system in financial transaction and the taxation system upon total financial income are the basis in enhancing the balanced taxation and making clear the national economy. However, in spite of many affirmative sides that the system of the taxation upon total financial income itself has, the real situation is that there are many pros and cons concerning this question of re-enforcing the system of taxation upon total financial income, because of many secondary and adverse effects. This study closely examined the problems and the improvement measures of the taxation upon total financial income, after researching the real enorcement conditions of the system of using real name in financial transaction and the taxation system upon total financial income, during the past 2 years, in order to re-enforce the taxation system upon total financial income, in 2001. Several problems are found in the process of putting into practice the taxation system upon total financial income as follows; First, the tax raising expense excessively increased, because the range of the property subjects to taxation was extended in the early stage of enforcing the system. And the standard amount of money was decided 40 million Won, to prevent the financial derangement difficulties, such as an enormous breakaway of the financial assets, so this caused a excessive reduce of the range of the property subjects to taxation. As a result, the fundamental purpose of enforcing the taxation system upon total financial income, a progressive scale system of taxation, couldn't be successfully accomplished. Secondly, the withholding tax rate at the income source was lowered to 15%, following the practice of the system of the taxation upon total financial income, however, the tax rate was raised again to 22%, owing to the measure of suspending taxation upon total income, in 1998. And this increased the low-income class' tax burden, so that the taxation balances among different income classes were broken down. Third, the taxation measure of summing up husband and wife's dues, which was introduced in order to reduce the wedded couple's tax burden by dispersing assets and income, not only contradicts the separate management principle of wedded couple's property, on the droit civil, but also has an apprehension to encourage the illegal financial trading, such as the case of bank accounts under assumed names. Fourth, in order to minimize the impact of the system of the taxation upon total financial income on the financial market, the balance of long term saving insurance and the balance in alienating stocks were tax-exempt, and the separate taxation was allowed in the long-term bond of over 5 years. As a result, an unbalance between the financial market and the capital market was induced, besides, the operation effectiveness of the system was lowered. Fifth, the taxation principles for bondholder were introduced when the taxation laws were revised in 1995, but some complementary measures in the system are necessary, because several problems in validating the holding period of time and in withholding taxes at the income source. Therefore, in order that the system of the taxation upon total financial income will become a more effective system to enhance the taxation balance among different income classes, the following complementary measures are necessary; First, the real name using system in financial transaction should become firmly established. For this purpose, the money transaction with assumed names should be cut off, by settling the signature transaction system firmly, as in US. And the cash or check transaction rate had better be lowered, instead, the rate of using the automatic transfer service account system by the banks' computation network and the account settlement rate by credit cards should be increased, so that the methods of settling accounts in the banking transaction will be diversified. Furthermore, the banking transaction should be improved, that is, the competition in inviting deposits had better be discouraged, in order to prevent the money transaction by assumed names, and the competent institutions must supervise these more strictly. Second, in order to complement the problems of the system of the taxation upon total financial income, a justice in taxation must be realized, focused on the balanced and faire taxation according to the amount of income. Thirdly, the following complementary measures are also required for an effective operation of the system of the taxation upon total financial income; the standard amount of money should be drastically reduced of abolished, and the taxation system of summing up the wedded couples' taxes must be properly complemented. The tax burden of low-income class must be reduced, tax should be collected against negotiable securities' transaction differences, and some proper and practical application measures for the long-term banking incomes must be settled. And the system of reporting to the principle person concerning the financial income should be properly complemented.

한국ㆍ미국ㆍ일본의 농업금융정책 현황과 시사점

정대희,김준오,한두봉 고려대학교 2007 생명자원연구 Vol.15 No.-

참당귀 꽃 색에 따른 생육특성 및 뿌리의 주성분 함량 분석

정대희,윤영배,허정훈,박홍우,엄유리,정충렬,박응준 한국자원식물학회 2022 한국자원식물학회지 Vol.35 No.4

꽃 색에 따른 참당귀(Angelica gigas Nakai)의 지상부 및 지하부의 생육특성과 유용성분을 확인하여 참당귀의 신품종 육성에 대한 기초자료를 제공하고자 하였다. 재배지에서 기본종인짙은 자주색(N79-A)을 포함한 밝은 청분홍색(62-C), 흰색(NN115-C)의 꽃 색을 발현하는 개체를 확인 및 채집하였으며, 채집한 개체의 종자를 활용해 육묘하여 실험재료로 사용하였다. 지상부의 정성적 생육특성은 기본종인 N79-A 그룹은 식물체 전체에 자주색 계열의 색을 띠는 반면 62-C 그룹과 NN115-C 그룹은 연두색 계열의 색을 띠는 것으로 확인하였다. 정량적 생육특성은 62-C 그룹이 다른 두 그룹보다 지상부와 지하부의 생육량이 낮은 결과를 나타냈으며 통계적 유의성을 확인하였다. 또한 유용성분인 nodakenin은 NN115-C 그룹이 0.88 ± 0.13%, decursinol angelate은 N79-A 그룹이 2.56 ± 0.12%로 다른 그룹보다 높게 분석되었으나 총합의 통계적 유의성은 확인되지않았다. 이러한 결과는 주로 약재로 사용되어 저추대성와 다수확성이 주를 이루고 있는 참당귀 품종에 관한 새로운 품종의 육성에 기초자료로 제공할 수 있을 것으로 판단된다

해방공간과 민족통일전선

정대희 덕성여자대학교 1989 근맥 Vol.20 No.-

법인사업자에 적용되는 가산세에 관한 고찰

정대희 長安大學 2012 長安論叢 Vol.33 No.-

證據能力에 있어서 自白의 任意性問題

鄭大喜 建國大學校 1964 聯合學會誌 Vol.- No.3

Square 파형에 따른 Current density가 Ag 도금 층의 물성에 마치는 영향

정대희 한국표면공학회 2012 한국표면공학회 학술발표회 초록집 Vol.2012 No.11