태안과 강릉지역 여름철 PM₁₀의 수용성 성분 특성

박승식,고재민,정창훈,Park, Seung-Shik,Ko, Jae-Min,Chung, Chang-Hoon 한국대기환경학회 2011 한국대기환경학회지 Vol.27 No.3

[ $PM_{10}$ ]measurements were made at two coastal sites, i.e., Taean and Gangneung, for summer to examine the characterization of water-soluble organic carbon (WSOC) and inorganic ionic species, and to investigate their difference between the sites. The fractions of three major inorganic water-soluble components ($NO_3^-$, $SO_4^{2-}$, and $NH_4^+$) at Taean and Gangneung sites were 30.6% (16.2~62.0%) and 25.6% (13.0~52.5%) of the $PM_{10}$, respectively. $SO_4^{2-}$ is the most dominant species of water-soluble ions at both sites, accounting for up to 20.5% (9.1~44.9%) and 16.3% (5.5~34.2%) of their respective PM10 mass concentrations. Using the paired T-test, $PM_{10}$ (p<0.01), $NO_3^-$ (p<0.05), $SO_4^{2-}$ (p<0.01), $NH_4^+$ (p<0.001), and WSOC (p<0.05) concentrations exhibited strong fluctuations on a daily basis between Taean and Gangneung sites. Relationship between the concentrations of $SO_x$ ($SO_4^{2-}+SO_2$) and CO indicates that the slopes of $SO_x$ /CO were 0.007 and 0.019 in the Taean and Gangneung sites, respectively. The smaller $SO_x$/CO slope in the Taean site could be related to the aged air with wet scavenging of $SO_x$ during transport. The correlation between the concentrations of CO and WSOC suggests that WSOC observed in the Gangneung ($R^2$=0.82) be transported from combustion-related sources, while the WSOC at the Taean site could be formed through atmospheric processing of primary volatile organic species during transport.

전시작전통제권 단독 행사 추진의 방향

박승식,Park, Seung-Sik 대전대학교 군사연구원 2006 군사학연구 Vol.4 No.-

Former ministers of national defense and foreign affairs, intellectuals such as former and incumbent professors, and various NGO groups are demanding the South Korean government to stop promoting independence in operational control which is currently held by the United States Armed Forces in Korea commander. Although the Korea should exercise operational control independently in the future, orientation on the direction which should be taken under consideration in promoting this transfer should be assumed. First of all, South Korea must sufficiently examine the criticisms and dissenting opinions, and reflect them in promoting independence in operational control. From now on, the South Korean government should reflect the opinions of experts in operational control, and must promote the transfer with national consensus. Unilateral enforcement of the transfer may cause serious errors and aggravate conflicts Second, ROKA's exercise of independence in operational control should take place only after gaining restraint on North Korea's attack against the South, and the issues on nuclear weapons and weapons of mass destruction(WMD) has been resolved, and a peace regime has been reached. Furthermore, exercise of independence in wartime operational control should be promoted only if there is a guarantee that international trust and the military collaboration will be restored to a level beyond the present state. Third, the USFK and the Korean-US alliance is providing South Korea with national security, not to mention tremendous diplomatical, and economical benefits However, if the alliance between the two countries become weakened due to the exercise of the independence in operational control, we might suffer a great deal of loss. Even though reasonable justification and external independence may be gained through promoting independence in operational control, it should be promoted in a longitudinal manner because national security problems and conflicts may be intensified, and there is no actual profit in doing so. Fourth, if the Korean-US alliance becomes weakened and therefore the United States decides to discuss eastern-asia strategies, North Korea deterrence strategies, and Japanese rearmament issues with other neighboring countries, South Korea may become diplomatically isolated and a subordinate to surrounding countries, destroying the independence we have now instead of restoring it Therefore searching for means to reinforce international trust and collaboration between South Korea and the United States, and leaving ROKA’s independence in operational control as a long term objective would be a more realistic method.

겨울철 도시지역 대기 수용성 에어로졸 입자의 크기 분포를 결정하는 주요 인자

박승식,Park, Seungshik 한국입자에어로졸학회 2021 Particle and Aerosol Research Vol.17 No.3

Size distributions of atmospheric particulate matter (PM) and its water-soluble organic and inorganic components were measured between January and February 2021 at an urban site in Gwangju in order to identify the major factors that determine their size distributions. Their size distributions during the study period were mainly divided into two groups. In the first group, PM, NO₃^-, SO₄^2-, NH₄⁺ and water-soluble organic carbon (WSOC) exhibited bi-modal size distributions with a dominant condensation mode at a particle size of 0.32 ㎛. This group was dominated by local production of secondary water-soluble components under atmospheric stagnation and low relative humidity (RH) conditions, rather than long-range transportation of aerosol particles from China. On the other hand, in the second group, they showed tri-modal size distributions with a very pronounced droplet mode at a diameter of 1.0 ㎛. These size distributions were attributable to the local generation and accumulation of secondary aerosol particles under atmospheric conditions such as atmospheric stagnation and high RH, and an increase in the influx of atmospheric aerosol particles by long-distance transportation abroad. Contributions of droplet mode NO₃^-, SO₄^2-, NH₄⁺ and WSOC to fine particles in the second group were significantly higher than those in the first group period. However, their condensation mode contributions were about two-fold higher in the first group than in the second group. The significant difference in the size distribution of the accumulation mode of the WSOC and secondary ionic components between the two groups was due to the influx of aerosol particles with a long residence time by long-distance transport from China and local weather conditions (e.g., RH).

준 실시간 화학적 조성자료를 이용한 미세입자 연무 에피소드 규명

박승식(Seung-Shik Park),김선정(Sun-Jung Kim),공부주(Bu-Joo Gong),이권호(Kwon-Ho Lee),조석연(Seog-Yeon Cho),김종춘(Jong-Choon Kim),이석조(Suk-Jo Lee) 한국대기환경학회 2013 한국대기환경학회지 Vol.29 No.5

재량적발생액과 조세혜택의 상호작용이 회계이익과 과세소득의 차이에 미치는 영향

박승식(Park Seung-Sick),황명철(Hwang Myung-Cheol) 한국국제회계학회 2007 국제회계연구 Vol.0 No.19

경영자가 기업의 상충되는 두 가지의 목적 즉, 재무보고목적과 세무보고목적을 달성하려는 과정에서 재량적발생을 증가시키고 조세혜택을 증가시켜, 결국은 회계이익과 과세소득의 차이에 영향을 미칠 수 있다. 재량적발생액과 조세혜택의 관련성 여부를 보다 구체적으로 살펴 볼 필요성이 있어, 본 연구에서는 재량적발생과 조세혜택의 상호작용변수(DA*TS)가 회계이익과 과세소득의 차이(BTDIFF)에 미치는 영향을 살펴보았다. 과세소득의 대용변수로 담세소득을 이용하여 검정해 보고, 추가적으로 선행연구에서 많이 이용한 과세소득의 대용치를 과세표준으로 하여 이중으로 검정하였다. 연구결과, 재량적발생과 조세혜택은 회계이익과 과세소득의 차이에 각각 앙(+)의 영향을 미치지만, 이들의 상호작용변수는 음(-)의 영향을 미치는 것으로 나타났다. 이들의 상호작용변수는 경영자가 의사결정과정에서 회계이익과 조세부담을 동시에 고려하는지, 아니면 어느 한 쪽을 더 많이 고려하는지에 따라 그 영향이 달라질 수 있음을 의미한다. 본 연구에서는 어느 한 쪽에 더 많은 비중을 두었기 때문에 음(-)의 영향이 나타난 것으로 판단된다. 즉, 경영자들이 회계이익과 조세부담을 동시에 고려하여 의사결정을 하게 된다면 양 변수가 모두 증가하여 양(+)의 영향이 나타나게 될 것이다. 그러나 회계이익의 증가에 보다 많은 비중을 두게 되면 조세부담의 증가 즉, 조세혜택이 감소하므로 회계이익과 과세소득의 차이에는 음(-)의 영항을 미칠 수 있다. 또한 조세 부담의 감소에 보다 많은 비중을 두게 되면 조세혜택은 증가하겠지만 이익은 적게 보고될 것이다. 따라서 경영자가 재량적발생을 통해서 보고이익을 증가시킬 경우는 그에 상응하는 조세혜택을 받을 수 있을 때 그 목적이 달성될 수 있음을 알 수 있다. 경영자들의 이익 및 조세조정 행위를 분석한 본 연구의 결과는 과세당국을 비롯한 이해관계자들의 의사결정에 유용한 정보를 제공할 것으로 기대한다. The number of fraud cases have been increasing all around the world, including Korea. Fraud (or creative) accounting is not a new technique, but it can certainly be a costly one. Businesses feel the pressure to appear profitable in order to attract investors and resources, but deceptive or fraudulent accounting practices often lead to drastic consequences. The governments tried to solve the problem politically, economically, and legalistically. This study examines empirically the influence of discretionary accruals-tax subsidy interaction on the book-tax earnings difference. The major findings of this paper are as follows. Discretionary accruals and tax subsidy is positively associated with book-tax earnings difference, but interaction term for firm's discretionary accruals and tax subsidy is negatively associated with book-tax earnings difference. The reuslt indicates that if the manager decides on after due consideration of reporting profits and the burden of taxation simultaneously, interaction term is positively associated with book-tax earnings difference. But. if they focus on the other side, because of trade off relation of reporting profits and tax burden, interaction term is negatively associated with book-tax earnings difference.

부가가치세법의 실질과세를 구현하기 위한 방안 : 사실과 다른 세금계산서를 중심으로

박승식(Park,Seung-Sick) 한국국제회계학회 2011 국제회계연구 Vol.0 No.37

부가가치세는 세금계산서를 통하여 다음단계로 세부담을 전가하는 구조로 되어 있는데, 재화? 용역을 공급받은 자가 매입세액을 공제받지 못함으로써 나타나는 부작용으로 최종소비자는 더 많은 부담을 하여야 하며, 경제흐름을 왜곡시키는 결과를 초래하게 된다. 이러한 매입세액 불공제의 문제점을 살펴보고, 다음과 같은 개선방안을 제시하였다. 첫째, 국세기본법 제14조의 실질주의 과세 규정을 부가가치세법에서도 실질적으로 적용할 수 있도록, 실질과세를 선언하는 규정을 신설하여 부가가치세법도 다른 세법들과 같이 실질주의 과세를 실행하여야 한다. 둘째, 현행 매입세액 불공제 규정인 부가가치세법 제17조 제2항의 단서 조항을 삭제함으로써 부실기재로 인한 불공제를 협의로 해석할 수 있는 여지를 주거나, 시행령 제60조 제2항에 제6목으로 “매입자가 실제거래징수당하고, 거래상대방도 납부한 것으로 확인되는 경우”를 추가하는 방향으로 법령 개정이 이루어지면 될 것이다. 셋째, 시행규칙이나 판례에서, 좀 더 유연하게 대처하여, 부가가치세제도 자체를 훼손하지 않는 범위내에서는 매입세액을 얼마든지 공제할 수 있도록 여지를 열어주면, 일선에서 매입세액 불공제로 인한 다툼이 적어질 것이다. 넷째, 전단계거래액공제법을 허용하여 공급가액에서 매입가액을 차감하여 당해 차액에 세율을 곱하여 납부세액을 산출하여 부가가치세를 신고납부할 수 있도록 하면, 매입가액의 입증을 세금계산서 뿐만 아니라, 금융거래나 기타 다른 방법으로라도 입증이 가능하면 매입가액을 공제하여 자기단계에서 창출한 부가가치를 산정하여 산출세액을 계산할 수 있게 하여야 할 것이다. 이상의 어떤 형태로 개선을 하든 재화?용역을 공급받은 사업자가 거래징수당한 매입세액을 공제 해 주겠다는 의도로 방향을 선회하면, 부가가치세의 기본적인 틀을 유지하고 매입세액을 불공제함으로써 발생하는 여러 가지 부작용이 없어질 것이다. Notwithstanding shifting tax burdens to the next in VAT, nondeducting input tax of purchase is burdened more charge of tax to an end consumer and brings about distorting of economic flowing. This study suggest the next improvement with issues of nondeductible assessment of purchase. First, it is made rule of real taxation in the law of value added tax , as other taxes have done, to be applied really the principle of substantial taxation No.14 in the basic law for national taxes Second, it has to be deleted a proviso of VAT Law Article 17, No.2 to interpret it in narrow sense a nondeductible assessment of purchase owing to incorrect recording. And, "In affirmation of purchaser's being charged in transaction and supplier's payment of tax amounts " has to be ruled newly in Enforcement Ordinance , section 60, No.2 clause. Third, It is opened wider and flexible deducting-input tax within the range of noninjuring VAT system in enforcement regulations or enforcement ordinance. Ford, Account Method has to be allowed in VAT, and it can be return and pay the amount of a tax accounting the value of supply minus the amount of purchase, if being proved purchase with invoice and the others. If improved the above mentioned in any method of deducting input tax, it is be maintained the basic system in VAT and eliminated the side effect of nondeduction input tax.

승객의 특성에 따른 항공사 애호도 인식차이에 관한 연구

박승식(Park Seung-sik),김현철(Kim Hyun-cheol),홍영호(Hong Yeong-ho) 한국여행학회 2006 여행학연구 Vol.24 No.-

Due to Airline deregulation law has come into effect in 1978, international Airline business has dash in fierce competition. Airline company has faced in adapting themselves to a new marketing circumstances which has never been experienced before while pursuing continuous growth. Accordingly, airline company is trying to make their customer into a frequent traveller by using various means, and induce customers to repeater and create new customer though this frequent traveller. However only airline service quality and customer satisfaction, attribute to airline selection, employee satisfaction have been studied so far, and recently influence to customer satisfaction or re-purchase related to airline service quality has been studied, but studies about airline loyalty is not still significant. Thereupon, in this study we furnish theoretical basis about primary factor of Airline loyalty and furnish data for establish business strategy by verifying the comparison of the airline passengers recognition for the airline loyalty to Thai Airways. The survey with Thai Airways Passenger indicated that loyalty of Thai Airways is not so high, thus need to consider how to increase loyalty level. Further more loyalty of frequent flyer is lower than 1st time traveller, and it is very essential point to change marketing tool to raise loyalty for those frequent flyer group. Moreover, the recognition of loyalty is differ among different demographics or purchase character group, and we need apply different marketing strategy to lower loyalty group.

항공사 서비스요인이 승객애호도에 미치는 영향 연구 : 타이항공을 중심으로

박승식 ( Seung Sik Park ) 관광경영학회 2006 관광경영연구 Vol.27 No.-

대기 정체와 수용성 에어로졸 입자의 질량크기분포의 관계

박승식(Seungshik Park),유근혜(Geun-Hye Yu) 한국대기환경학회 2018 한국대기환경학회지 Vol.34 No.3

연구발표논문초록 ( 유동층 (1) ) : 내부 순환유동층 연소로에서 석탄 연소 특성

박승식(S . S . Park),최영태(Y . T . Choi),이근성(G . S . Lee),김상돈(S . D . Kim) 한국화학공학회 1989 추계학술발표회 Vol.- No.-