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정동윤 培材大學校 1997 培材論叢 Vol.2 No.-
The purpose of this study is to suggest the adoption of some effective policies to taking some proper measure of strategic management for International Tax Planning of Korean overseas business and investments under the influences of Globaligation in the international enviornments, WTO, OECD etc. It is quite necessary to analyze and review the specified arrangements on the Tax incentives; and the Tax treaty and Tax convention under present systems. However, more effective counter measures in Tax Planning for overseas business and foreign direct investments are required with respect to the convention for avoidance of double Taxations and the prevention of fisical evasion from the Tax on Incomes and Capitals. and also, more active establishment in proper amendments on the present Tax Incentives systems requested to be encouraged practically for Korean overseas business operations. Espescially, enforcemental measurement of our Government should be utilized in coordination international Tax affairs by means of Transfer Pricing system, Thin Capitalization Rules, Anti-Tax Haven Rule, Mutual Agreement Procedure (MAP) etc, on International Tax cooperations for our overseas business. For above mentioned successful Arrangement of Tax incentives, Tax privileges on overseas business and Investments in both Law and Administrative aspects are carefully executed, and followings are pionted out as renedies on counter plannings. 1) Reserve for Loss of the Overseas Direct Investments should be accounted on the basic of the variable case by case. 2) The Deducation from income Tax amounts paid in foreign countries should be carried forward to the prior installment, and the period in respect to calculatating loss amount should be postponed. 3) More proper measurement on the deduction for Indirect Tax Credit from the overseas business should be secured. 4) The Conventions for the Elemination of Double Taxations with respect to the Tax on Incomes and on Capitals should be magnificated in negociations on the bilateral basis. 5) Enforcemental arrangement on the Tax Avoidance and Anti-Treaty Shopping of Multinational Enterprises should be strongly regulated.
포신 마모 예측의 정확도 향상을 위한 실험적 방법 유도
정동윤,오명호 한국군사과학기술학회 2002 한국군사과학기술학회지 Vol.5 No.3
We predict the erosion rate of unknown cannon tubes by substituting measured values of the standard cannon, 155㎜ Howitzer M185 and ballistic data for the erosion equation. We know ten measured erosion values of the standard cannon at every 400 rounds. An approximate formula is derived to interpolate six values up to 2,000 rounds. Numerical example is presented and its results are analyzed. The new erosion equation is also suggested. This equation produces more accurate cannon tube erosion rate than the Rauf Imam's empirical approaches. Computer simulations are presented.