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박영란(Young Ran Park),김광주(Kwang Joo Kim),박재윤(Jae Yun Park),안근영(Geun Young Ahn),김철성(Chul Sung Kim) 한국자기학회 2006 韓國磁氣學會誌 Vol.16 No.1
Pure and Fe-doped CuO thin-film and powder samples were prepared using a sol-gel method. Undoped CuO films exhibited monoclinic structure and p-type electrical conductivity (~10-² Ω-¹ ㎝-¹) due to copper deficiency. On the other hand, CuO : Fe films were found to be insulating and Li doping on the films led to a restoration of p-type conductivity and a ferromagnetic hysteresis behaviour at room temperature. The observed properties for the CuO : Fe, Li films can be explained in terms of hole creation by substitution of Li+ for Cu²+ sites and mediation of long-range interactions between Fe³+ ions by the Li+-induced defect states. CuO : Fe powders exhibited a ferromagnetism at room temperature with its strength being dependent on post-annealing temperature. Mossbauer measurements on the CuO : Fe films and powders revealed that the octahedral Cu²+ sites are mostly substituted by Fe³+ ions.
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박영란(Young-Ran Park),최원욱(Won-Wook Choi) 연세대학교 경영연구소 2007 연세경영연구 Vol.44 No.2
기업의 이익조정에는 회계이익 조정과 과세소득 조정이 있다. 본 연구는 과세소득조정을 측정한 연구이면서 측정변수로는 회계이익조정 변수를 사용하였다. 법인세율이 인하될 것으로 예상되면 기업은 세율인하 직전 연도로부터 세율인하 직후연도로 과세소득을 이연시킴으로써 기업의 법인세 부담액을 최소화 하고자 하는 유인이 존재한다. 본 연구는 2002년과 2005년의 법인세율 1%, 2%의 인하에 따라 기업이 법인세를 최소화하기 위하여 세율인하 직전연도에 행하는 과세소득 조정의 행태를 분석하였다. 과세소득 자료는 공개되는 자료가 아니기 때문에 공시되는 회계이익 자료를 과세소득 자료의 대용치로 사용하였다. 과세소득 조정의 측정치로서 회계이익조정 연구에서 사용되는 재량적 발생액, 이연 법인세, 고정자산처분손익 변수 등이 사용되었다. 실증분석 결과 기업은 법인세를 최소화하기 위하여 세율인하 직전 연도에 이연법인세와 고정자산처분손실을 이용하여 과세소득을 조정한 것으로 관찰되었다 . 재량적 발생액을 이용한 과세소득의 조정은 회계이익 변동이라는 심각한 비세금비용을 동반하게 된다. 따라서 기업의 절세 행태가 회계이익 전반에 영향을 미치는 재량적 발생액을 통해서 나타나지는 않는 것으로 확인되었다. 기업들이 회계이익을 희생하지 않으면서 과세소득을 낮추게 되면 이는 회계이익-과세소득차이가 증가하게 된다. 회계이익-과세소득 차이 중 일시적 차이를 대변하는 이연법인세 항목을 관찰한 결과 기업의 과세소득 조정 행위를 관찰할 수 있었다. 회계이익 중 과세소득의 조정을 위해 희생될 수 있는 부분이 존재한다면 그 부분은 손익계산서 상단의 영업이익 항목이 아니라 하단의 영업외항목이나 특별항목이 될 것이다. 영업외항목 중 과세소득 조정과 관련된 선행연구에서 자주 분석된 고정자산처분손익을 관찰한 결과 기업들이 절세를 위하여 현금흐름의 변화를 동반하는 항목까지 동원하고 있음을 확인하였다. 본 연구는 세율인하에 대응한 기업들의 과세소득 조정행태에 초점을 맞추어 선행연구에서 다루지 않았던 이연법인세와 고정자산처분손익을 분석하였다는 점에서 그 의의가 있다. Corporations manage incomes for book or tax purposes. We analyze taxable income management but uses book income management variables. Corporations would defer current taxable income to the subsequent period when they expect the statutory tax rate reduction. Lower taxable income causes lower book income as book-tax conformity is very high in Korea. Lower book income is a serious non-tax cost for corporate tax saving strategy. Thus, corporation would not reduce the taxable income to the degree of overall book income decrease. Instead they would try to decrease taxable income without affecting book income, although there not many means available. If they could do so, the book-tax difference would get higher. Book-tax difference would be measured by deferred tax. Another choice of saving tax with minimum impact on book income is the reduction of both book and taxable income but incurring losses on non-operating or extraordinary items, instead of operating items, on the income statement. Gain or loss from fixed assets disposal is a frequently used variable to measure such a behavior in the prior studies. This study uses three dependent variables to measure the degree of tax savings: Discretionary accruals, deferred tax and gain or loss from fixed assets disposal. Tax saving behavior is hypothesized to occur in 2001 and 2004, when corporations expected the statutory corporate tax rate reduction by 1% and 2% respectively in the subsequent years. Discretionary accruals do not decrease in the years prior to tax rate reduction. It implies that corporations do not reduce overall book income to save tax. Both deferred tax assets (liabilities) and gain (loss) from fixed assets disposal show decreases (increases) in the years prior to tax rate reduction. It implies that corporations save tax by either keeping their book income intact or affecting only the parts of book income from non-operating activities.
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CFD 해석을 이용한 Balloon형 인공심폐기 설계를 위한 구조적 해석
박영란 ( Young Ran Park ),심정연 ( Jeong Yeon Shim ),김기범 ( Gi Beum Kim ),김상진 ( Shang Jin Kim ),강형섭 ( Hyung Sub Kang ),김진상 ( Jin Shang Kim ),김민호 ( Min Ho Kim ),홍철운 ( Chul Un Hong ),김성종 ( Seong Jong Kim ) 한국화학공학회 2011 Korean Chemical Engineering Research(HWAHAK KONGHA Vol.49 No.2
In this study, we attempted a structural analysis in order to design a balloon type extracorporeal membrane oxygenator that can induce blood flow without using blood pumps for the purpose of complementing the weakness in the existing extracorporeal membrane oxygenator. To analyze the flow characteristic of the blood flow within the virtual model of extracorporeal membrane oxygenator, computational fluid dynamics(CFD) modeling method was used. The operating principle of this system is to make the surface of the extracorporeal membrane oxygenator keep contracting and dilating regularly by applying pressure load using a balloon, and the ``Time Function Value`` that changes according to the time was applied by calculating a half cycle of sine waveform and a cycle of sine. waveform Under the assumption that the uni-directional blood flow could be induced if the balloon type extracorporeal membrane oxygenator was designed as per the method described above, we conducted a structural analysis accordingly. We measured and analyzed the velocity and pressure of blood flow at both inlet and outlet of the extracorporeal membrane oxygenator through CFD simulation. As a result of the modeling, it was confirmed that there was a flow in accord with the direction of the blood by the contraction/dilation. With CFD simulation, the characteristics of blood flow can be predicted in advance, so it is judged that this will be able to provide the most optimized design in producing an extracorporeal membrane oxygenator.
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박영란(Young?Ran Park) 한국기독교학회 2015 한국기독교신학논총 Vol.96 No.-
본 논문은 ‘그리스도의 교회’에서의 여성의 역할을 다루고 있다. ‘그리스도의 교회’는 19세기 초 토마스 캠벨, 알렉산더 캠벨, 발톤 스톤에 의해 시작된 ‘환원운동’으로부터 나왔다. ‘환원운동’의 모토는 미국의 분열된 교회를 연합하기 위해 초대교회를 회복하자는 것이다. 1830년대 ‘환원운동’은 ‘기독교회’가 되었고, 1900년대에 ‘그리스도의 교회’는 분리되어 나왔다. 여성이 안수를 받고 설교하는 것이 신학적 갈등을 일으킨 요인 중 하나였다. ‘그리스도의 교회’는 여성에 대한 보수적인 입장을 취했고, 찬송하고 침례 받을 때를 제외하고는 침묵하라고 했다. ‘그리스도의 교회’는 21세기에 들어서면서 성장을 멈췄다. 학자들은 그리스도의 교회가 성서를 해석하는 데 사용하고 있는 직접명령, 예, 필요한 추론의 틀을 벗어버려야 한다고 주장하고 있다. ‘그리스도의 교회’에 새로운 활력을 불어넣기 위해 새로운 성서해석이 절대적으로 필요하다. 이 글에서는 ‘그리스도의 교회’가 그리스도, 구원, 성령으로 관심을 돌려야 한다고 제안한다. 이런 해석의 변화는 여성에 대한 편견을 없앨 것이고, 기독교 공동체에 활력을 불어넣을 것이고, 여성에게 진정한 자유를 부여할 것이다. This paper discusses women’s roles in ‘Churches of Christ.’ The ‘Churches of Christ’ originated from ‘Restoration Movement’ led by Thomas Campbell, Alexander Campbell, and Barton Stone in the beginning of the 19th century. The motto of ‘Restoration Movement’ is to restore the primitive churches in order to unite divided churches in America. In 1830s, the ‘Restoration Movement’ had obtained a new name, ‘Christian Churches,’ from which ‘Churches of Christ’ were separated in the 1900s. One of theological conflicts was about women’s ordination and preaching. The ‘Churches of Christ’ held an extreme conservative stand on women’s roles in the church. The women were not allowed to speak in the church except two cases: singing during worship service and confession during baptism. ‘Churches of Christ’ have stopped growing since the beginning of the 21st century. The scholars in ‘Churches of Christ’ criticized the old hermeneutics of ‘Churches of Christ.’ The criticism involved the pattern of indirect commands, examples, and necessary inferences, which had been employed to interpret the Scripture. A new hermeneutics is in desperate need to give a new vitality to the Churches of Christ. It is suggest that the Churches of Christ have to focus on Christ, his salvation, and Holy Spirit. The hermeneutic shift will remove all prejudices against the women, revitalize Christian communities that consist of men and women. In addition, they will offer the women real freedom in true Christian communities.
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박영란(Park Young ran) 한국통번역교육학회 2017 통번역교육연구 Vol.15 No.1
This paper focuses on how tense equivalence is maintained when English present progressives are translated into Korean and on how university students translations are different from those derived from translation machines. The source text is selected from COCA according to Vendler s verb categories. Based on the analyses of 30 students questionnaires, two findings are identified. First, the tense equivalence in English-Korean translation is affected by verbal types. The activity verbs strongly keep the tense equivalence and then achievement and accomplishment verbs follow. The tense equivalence in state verbs is relatively weak. Second, the machine translation keeps the tense equivalence between source and target texts, but students seem to use several tenses: the present, the progressive, the future, and the past. With regard to abstract nouns, adjectives, adverbs, adverb phrases, the machine produces more monotonous translations than students.
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