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서영준,정성우,강학수,임재중,허영성,우순섭,심광섭,황경균,Seo, Young-Jun,Jung, Sung-Woo,Kang, Hag-Soo,Im, Jae-Jung,Huh, Young-Sung,Woo, Soon-Seop,Shim, Kwang-Sup,Hwang, Kyung-Gyun 대한악안면성형재건외과학회 2005 Maxillofacial Plastic Reconstructive Surgery Vol.27 No.4
In esthetic treatment of bimaxillary protrusion, it is important to move backward the anterior teeth segment. For the backward movement of the anterior teeth segment, orthodontic force and segmental osteotomy have been applied on the clinical treatment until recently. These methods caused long treatment time, anchorage loss, the possibility of root resorption and the complication followed by segmental osteotomy. Therefore, corticotomy has become a major concern lately. This research has been conducted to study the efficiency of corticotomy in the treatment of bimaxillary protrusion comparing the profile change, canine retraction velocity and space closing time. The research compared and analyzed space closing time, canine retraction velocity and profile change in two groups of patients. Both groups were formed out of patients over 18 years old who visited the department of dentistry in Hanyang University for treatments. The experimental group who was treated by corticotomy and Skeletal Anchorage System(SAS). The control group who received orthodontic treatment using SAS. The following results are produced after analyzing both groups. The significant statistic difference in space closing time has been observed in the experimental group as compared with the control group(p<0.05). In the experimental group, the significant statistic increase in canine retraction velocity was also observed(p<0.05). There was no significant difference in profile change between the control group and the experimental group(p<0.05). As a result, orthodontic treatment using corticotomy has a reasonable efficiency in space closing time as compared with the existing orthodontic treatment. Therefore, it is concluded that corticotomy with orthodontic treatment can be reasonably applied to dentofacial abnormality.
연구논문 : 연구개발에 대한 조세지원제도의 효과성 연구 및 인력개발준비금 손금산입을 중심으로
서영준 ( Young Jun Seo ),권순창 ( Soon Chang Kweon ) 한국회계학회 2012 회계저널 Vol.21 No.5
본 연구는 R&D 투자 조세지원제도 중 연구 및 인력개발준비금 손금산입에 대한 효과에 대하여 2007년부터 2010년까지의 유가증권시장에 상장된 기업을 대상으로 검증하였다. 연구는 다음 두 가지 방법을 사용하였다. 첫째는 세법 조문에 따라 연구인력개발비를 지출하는 기업 자료를 이용하여 연구 및 인력개발준비금 손금산입이 효과가 있는지를 검증하며, 둘째는 연구 및 인력개발준비금의 신설이 연구개발비지출에 미치는 효과를 상장기업을 대상으로 검증 하였다. 연구결과는 첫 번째 방법에 의해서는 제도 변화가 이루어지는 기간 동안에 기업의 연구인력개발비에 영향을 미치는 잉여금 처분 기업의 변화가 있음을 볼 수 있었으며, 두 번째 방법에 의해서는 제도가 폐지된 기간과 신설된 기간에서 연구 및 인력개발준비금 손금산입이 영향을 주었다고 할 정도의 유의한 차이를 보이지 않았다. 그러나 중소기업의 경우에는 두 기간에서 유의한 차이를 보이고 있다. 본 연구의 공헌은 다음과 같다. 연구 및 인력개발준비금손금산입이 폐지되었다가 신설되고 다른 조세지원제도가 유지되는 기간의 효과를 분석함으로써 준비금손금산입의 효과를 좀 더 명확히 볼 수 있다. 또한 기업규모(중소기업)에 따라 분석함으로써 준비금손금산입 제도가 규모에 따라 연구개발지출 의사결정에 영향을 미치는가를 검증하였다. 본 연구의 한계는 첫째, 세법 조문에 따른 분석에서 기업이 실제로 지출한 연구인력개발비를 3년간 매년 일정하게 지출한다고 가정하고 파악하여 실제 지출된 연구인력개발비와 차이가 발생할 수 있다는 점이다. 그러나 연구인력개발비의 3년간의 전체 지출액은 동일하다. 둘째, 연구모형 분석에서 연구 및 인력개발준비금 손금산입 제도의 변경 시점을 변수로 측정하여 그 영향을 분석하였다. 따라서 다른 R&D 투자제도의 변화는 무시되었으며, 이로 인한 약간의 측정오차가 존재할 수 있다. This study examines the effect of allowing the appropriation of a reserve fund for R&D and human sources development as deductible expenses through the R&D Tax Incentive System on R&D investment by tracking firms listed in Korea Stock Exchange from 2007 to 2010 years. To do so, we carried out analyses as follows: - Analyzed the effectiveness of including a reserve fund for R&D and HR development in boosting in deductible expenses by using data of the firms that made R&D and HR development expenditure in accordance with tax provisions. - Analyzed how the inclusion of the reserve for R&D and HR development in deductible expenses affected the R&D expenditure of listed companies. The first analysis indicated that the firms showed changes in the appropriation of surplus that affects the R&D and HR development expenditure during the period of system change. In the second analysis, we compared the periods before and after the enforcement of the system, but no significant difference was found in general. However, for SMEs, the results showed significant difference proving the effectiveness of the changed system. This study contributes to clearly verifying the effect of the inclusion of a reserve fund for R&D and HR development in deductible expenses because the analysis is limited to the period, during which the system is reinstated while other tax incentive systems remain the same. In addition, the study shows how the inclusion affects companies` decision on R&D expenditure depending on the size of companies. Nevertheless, this study has a few limitations. In the first analysis based on tax provisions, we averaged out the total R&D and human development expenditure for three years based on the assumption that the yearly expenditure was consistent during the period. Thus, though the total R&D expenditure for the three years is the same as the actual, there can be some discrepancies between the analytical and actual yearly expenditure. In the model analysis, only the reserve for R&D and human development was taken as a variable and other incentives for R&D investment during the period were not taken into consideration, which might have caused some measurement error.