禧年 나팔은 어떻게 불었나?

이성봉 기독교대한성결교회 활천사 1958 활천 Vol.290 No.-

HPLC/MS/MS를 이용한 음료류 중 인공감미료 동시분석에 관한 연구

이성봉,용금찬,황선일,김영수,정유정,서미영,이창희,성진희,윤미혜 한국식품위생안전성학회 2014 한국식품위생안전성학회지 Vol.29 No.4

A method for analysis of five artificial sweetners (sodium saccharin, aspartame, acesulfame-K,sucralose, cyclamate) in beverage samples was developed using high-performance liquid chromatography/triple quadrupolemass spectrometry (HPLC/MS/MS). The method uses a single-step dilution for sample preperation. Seperationwas achieved on a C18 column (2.1 × 150 mm, 3.5 μm) with A- 2% methanol (1 mM ammonium acetate), B-95%methanol (1 mM ammonium acetate) as mobile phase with gradient mode. The quantitation of target compounds wasperformed by external calibration in selected reaction monitorning (SRM) mode. The coefficient of determination ofcalibration curve for sodium saccharin, aspartame, acesulfame-K, sucralose and cyclamate were 0.9957, 0.9991,0.9943, 0.9982 and 0.9948, respectively. The limits of detection (LODs) and limits of quantitation (LOQs) were in therange of 0.001~0.022 mg/L and 0.004~0.073 mg/L, repectively. Recoveries for beverage samples were in the range of92.76~113.50% with RSD < 10.91%. The method has applied to the determination of the five sweetners in 102 beveragesamples. Three artificial sweetners-aspartame, acesulfame-K, sucralose were detected from 42 samples. Sodiumsaccharin and cyclamate were not detected in all samples.

치약제 중 항균성분 및 보존제 조사 연구

이성봉,김범호,정홍래,이소현,권혜정,배호정,윤미혜 한국식품위생안전성학회 2016 한국식품위생안전성학회지 Vol.31 No.4

The purpose of this study was to investigate present status of use about antimicrobial agent (triclosan, ethanol) and preservatives (sodium benzoate, methyl p-hydroxybenzoate, propyl p-hydroxybenzoate) in dentifrice. 75 samples including 16 mouthwashes were analyzed in this study. Contents of triclosan and preservatives were analyzed using by HPLC and ethanol was analyzed by headspace-GC. Preservatives were detected from total 37 samples, which are suitable for the legal limits in Korea. Methyl p-hydroxybenzoate was detected from 26 samples (0.003~0.19%), propyl p-hydroxybenzoate was detected from 11 samples (0.002~0.02%) and sodium benzoate was detected from 14 samples (0.1~0.3%), respectively. Methyl p-hydroxybenzoate was detected from 6 samples (0.03~0.19%), propyl p-hydroxybenzoate was detected from 1 samples (0.01%) and sodium benzoate was detected form 5 samples (0.1~0.2%) in 20 dentifrice for children. Triclosan was not detected from 75 samples. Ethanol was detected from 16 samples (4.9~21.9%) in 19 samples; among them three samples showed the higher contents (20.5~21.9%) but ethanol contents was not labeled in these samples.

GVC 재편과 연구개발 지원세제의 개편방안

이성봉 한국조세법학회 2021 조세논총 Vol.6 No.1

This study analyses the effectiveness of R&D tax incentive system in Korea in the age of global value chain restructuring after Covid-19 pandemic, and suggests some reform ideas for the R&D tax incentives. The GVC restructuring after Covid-19 pandemic challenges Korea to transform it’s economy into an more innovative power house. In order to strengthen the country’s innovative capacity, the Korean government should promote firms’ R&D activities, especially by enhancing the effectiveness of R&D tax incentives. This study finds out three problems of Korean R&D tax incentives. Firstly, R&D tax incentives in Korea focus on only input side of R&D activities. Secondly, they don’t provide enough choice sets for companies, as main incentives are only tax credits for R&D expenditures. Thirdly, there are too big differences in R&D tax credits by the firm size. Large firms can enjoy tax credit too much less than small and midium enterprises. Based on the research findings this study suggests three reform ideas on R&D tax incentives in Korea. Firstly, it is necessary to introduce the patent box system, which promotes more R&D activities by providing corporate income tax cut for the business income from intellectual properties. Secondly, the adoption of R&D expenditure allowance system is needed to increase the flexibility of firms R&D activities. Thirdly, this study suggests decreasing the gap of R&D tax credit ratio between large firms and SMEs. 코로나19 이후 글로벌 밸류체인(GVC)의 안정성이 중요시되면서 공급망을 자국내 또는 지역내에서 완결하려는 노력을 증가하면서 GVC는 지역가치사슬 및 국가가치사슬 구축으로 변모하고 있다. 이러한 GVC 재편은 우리 경제에 소재・부품・장비분야에서 국내 완결형 공급망 강화 및 혁신역량 강화라는 과제를 던져주고 있으며, 이를 해결하기 위해서는 기업의 연구개발활동에 대한 조세지원의 효과성을 강화할 필요가 있다. 코로나19 이후 GVC 재편 관점에서 현행 연구개발 조세지원제도의 효과성을 검토한 결과 현행 연구개발 지원세제는 세 가지 문제점을 확인할 수 있었다. 첫째, 연구개발의 투입측면에 집중되어 있어 성과지향적 연구개발활동을 유인하기에는 부족한 측면이 있다. 둘째, 코로나19 이후 기업의 수익성 악화 및 유동성 문제는 세액공제방식 중심의 지원제도로는 지속적 연구개발활동의 수행을 지원하는데 한계가 있다. 셋째, 연구개발 세액공제율이 기업규모에 따라 지나치게 큰 차이를 보이고 있어 투자여력이 있는 대기업의 연구개발투자 유인이 약하다. 본 연구에서는 연구개발활동 조세지원과 관련한 이러한 문제점을 개선할 수 있는 방안으로 다음 세 가지를 제안하고 있다. 첫째, 연구개발활동의 산출물인 특허권과 같은 지식재산권을 사업화하여 발생하는 소득에 대해서 조세감면을 제공하는 특허박스제도 도입이 필요하다. 둘째, 기업의 연구개발계획의 선택지를 확대한다는 차원에서 연구・인력개발준비금 제도를 한시적으로 재도입하는 방안을 제안한다. 셋째, 대기업과 중소기업의 공제율 차이를 일반연구・인력개발비 세액공제율에서 제시된 2배를 넘지 않는 범위로 설정할 것을 제안한다.

자립적 경제발전전략과 북한적 정치체제의 형성과정

이성봉 경남대학교 북한대학원 1999 현대북한연구 Vol.2 No.1

<Abstract> The purpose of this study is to prove that North korea's self-reliant economic development strategy operated as an important variable in the process of constructing its political system. Previous studies on the political system of North Korea have considered political elements such as ideology, Kim Ⅱ-sung's will to power, and external relations as constructing factors of its political system. These approaches resulted from the perception that North Korea is more ideology-oriented and politics-centered nation than other nations. However, the leadership of North Korea has put priority on economic growth and perceived that as a major function of its political system since the Korean War. In North Korea, this signifies that politics not only functions as a major factor but also is highly subject to economy.The self-reliant strategy for economic growth of North Korea was "to construct an economic system where they can reproduce by themselves with a connection between national production and consumption resulted from mobilizing human and material resources." However, this strategy of North Korea only caused a serious conflict with the Soviet Union and it was also impossible to establish a multi-sided and synthetic economic system in North Korean situation where capital and technology were very poor. Therefore, North Korea could not help but find another special way to accomplish self-reliant strategy for economic growth. Self-reliant strategy was achieved in three aspects. (1) The strategy created and systematized a unique political ideology that lead to the spontaneity and devotion of the people, which was needed to accomplish this strategy. This was expressed as a form of 'Juche Ideology'. (2) North Korea established a centralized control system in order to mobilize its human and material resources more efficiently. As a result, the Korean Worker's Party came to have a much greater organizing ability and influence than any other socialist states' parties. (3) North Korea completely organized and collectivized the people to extract their devotion and sacrifice.By the end of the 1960's, these characters of North Korea's political system reached the extreme form through the policy of establishing independent military defense capability as well as an independent economy. This brought about new debates and splits, what caused the leadership to be reorganized t o a great extent and established the system of 'One Thought'. The strategy for modernization of military required high speed growth and priority on heavy-industry. As a result, the society was wholly dominated by revolutionary high tides and the people's destitution and sacrifice. Finally in 1970, when the Fifth Party Congress was held, the political system of North Korea made it possible for Kim Ⅱ-sung to have absolute power on the basis of 'Juche Ideology' that was developed in the process of pushing the self-reliant strategy for economic growth, powerful controlling mechanisms of the party, and the people who were submissive to the system. Conclusively, it can be said that North Korea's policy for economic growth performed a function as a principal variable in the process of constructing its political system.

장애인 복지 관련법령의 변천과 문제점

이성봉,이인영 한국기독교사회윤리학회 2004 기독교사회윤리 Vol.8 No.-

The purpose of this thesis is to take a look at the enactment, amendment and others changes on the laws regarding the welfare of the disabled and the alternatives plans for the improvement. Particular attention will be given to the four particular laws, such as the Welfare of Disabled Persons Act, the Special Education Promotion Act, the Employment Promotion and Vocational Rehabilitation of Disabled Persons Act and the Act on Promotion of Convenience of the Disabled Persons, Seniors, Pregnant Women and Others. Prior to 1980s when the first basic law related to the welfare of the disabled, the Welfare of Physical and Mental Disabled Persons Act, was enacted, the laws related to the welfare of the disabled in Korea were scatters on some provisions of individual laws subject mostly for the general public, and the social view on the disabled was simply a sympathetic and benevolent purpose only. The Welfare of Physical and Mental Disabled Persons Act also had many temporary and declaratory provisions and did not have the concrete provisions on the Enforcement Decree either. Thereafter, in 1990, the laws related to the welfare of the disabled that were designed for the practical contribution of the disabled, including the Welfare of Disabled Persons Act, the Promotion of Employment of Disabled Persons Act and others, were enacted or fully revised that the history of the welfare of the disabled in Korea was able to make the stride. The view on the disabled in the community has made a significant turnaround as well. In the later part of 1990s, many issues on the disabled ranging from convenience facilities, right of movement, unemployment and others were raised with the organizations of disabled leading the way. Such legislative demands have been fruitful through the enactment and revision of laws on the Employment Promotion and Vocational Rehabilitation of Disabled Persons Act and the Act on Promotion of Convenience of the Disabled Persons, Seniors, Pregnant Women and Others. However, for the ultimate target of the welfare of the disabled, ``true social integration`` with the non-disabled persons or the ``complete social participation and realization of equality`` of the disabled, we have to accept the disabled persons as our neighbors. In this aspect, our point of view toward the disabled has to make a stride from building up the welfare environment. We have to approach the issue on the level of the human rights that the disabled has the personal right and right to life as a constituent of ``all people`` under the Constitution. The disabled shall have the right to pursue happiness as the subject of the social life. For this purpose, we need to enact comprehensive law for banning the discrimination against the disabled, and have to emphasize the guaranty of rights and interests of the disabled such as the expansion of the right to movement and the like.

외국인투자 조세감면의 기술이전 및 수출 효과에 관한 연구

이성봉 한독경상학회 2018 經商論叢 Vol.36 No.4

This study analyses economic effects of foreign direct investment (FDI) tax incentives in Korea in terms of technology transfer and export. As the previous studies on effects of FDI tax incentives in Korean dealt with such variables, such as long-term investment, employment, productivity and profitability performances, this study focuses on technology transfer effects and export effects. By analyzing those performances of foreign invested firms in Korea from 1998 to 2006 with random-effects GLS regression models, this study reveals following results:Firstly, regarding the technology transfer, the foreign-invested companies with tax incentive show better performance in R&D and training activities. Meanwhile, in royalty payments, we can not find any significant difference between foreign-invested companies with tax incentive and without tax incentive. These results implies that the FDI tax-incentive system of Korea achieved the policy goal of technology transfer from technologically advanced foreign companies into Korea. Regarding export effects, we can not find any significant difference between foreign-invested companies with tax incentive and without tax incentive. 그동안 학계에서는 외국인투자 조세감면제도의 유용성에 대해서 많은 논의가 있었다. 논의의 핵심은 크게 두 가지로 나누어볼 수 있는데, 하나는 외국인투자 조세감면제도가 외국인투자 유치에 기여하고 있는가 하는 조세감면제도의 투자유치 효과성과 관련된 논의였으며, 다른 하나는 조세감면혜택을 받고 한국에 투자한 외국인투자기업들이 혜택에 상응하는 경제적 파급효과를 한국경제에 가져오는지 여부에 대한 것이었다. 전자의 연구주제와 관련해서는 비교적 많은 연구들이 진행되었지만, 후자의 연구주제에 대해서는 최근에 이루어진 몇몇 연구를 제외하고는 상대적으로 연구가 많지 않은 것이 사실이다. 외국인투자 조세감면제도가 한국경제 발전과정에서 중요한 역할을 한 제도라는 점에서 이에 대한 종합적인 평가가 이루어질 필요가 있다. 이에 본 연구에서는 외국인투자 조세감면제도의 경제적 파급효과와 관련된 연구 주제 중에서 그 중요성에도 불구하고 아직까지 다루어지지 않은 기술이전효과와 수출효과에 대해서 분석하고 있다. 본 연구의 결과, 기술이전효과와 관련해서 조세감면을 수혜한 외국인투자 기업들은 연구개발 및 교육훈련을 통해서 국내에 기술이전에 적극적으로 나섰다는 점을 확인할 수 있다. 한편, 로열티지급액이 많을 경우 선진기술을 단순히 국내에서 이용만하는 경우에 나타날 수 있기 때문에 이 부분이 명확하게 확인되지 않았다는 점은 긍정적이라고 평가할 수 있다. 조세감면혜택을 받은 외국인투자기업들이 단순히 한국에서 선진기술을 사용하고 그 대가를 해외로 이전하는 것보다는 연구개발 활동과 교육훈련 활동에 적극적으로 나섰다는 점에서 긍정적으로 평가할 수 있을 것이다. 수출효과와 관련, 조세감면을 받은 외국인투자기업이나 일반 외국인투자기업이나 차이가 없다고 볼 수 있다. 다만, 본 연구에서 분석된 수출의 경우 직접적인 수출금액만을 고려하고 있고, 한국 수출 기업에 대한 소재 및 부품에 대한 공급을 통해서 실행되는 간접수출금액은 포함하고 있지 않다는 점에서 조세감면혜택을 받은 외국인투자기업의 수출활동에 대해서 어떤 판단을 내리기에는 한계가 있다.

가족에 관한 일 연구 : 가족구조의 변동을 중심으로

이성봉 통일신학교 1996 원리와 신학 Vol.1 No.-

IC칩 분석용 CAD 시스템의 영샹 데이터베이스 구축

이성봉,백영석,박인학 대한전자공학회 1996 전자공학회논문지-A Vol.33 No.5

This paper describes CAD tools for the construction of image database in IC chip analysis CAD system. For IC chip analysis by high-resolution microscopy, the image database is essential to manage more than several thousand images. But manual database construction is error-prone and time-consuming. In order to solve this problem, we develop a set of CAD toos that include image grabber to capture chip images, image editor to make the whole chip image database from the grabbed images, and image divider to reconstruct the database that consists of evenly overlapped images for efficient region search. we also develop an interactive pattern matching method for user-friendly image editing, and a heuristic region search method for fast image division. The tools are developed with a high-performance graphic hardware with JPEG image comparession chip to process the huge color image data. The tools are under the field test and experimental resutls show that the database construction time can be redcued in 1/3 compared to manual database construction.

기능평가를 통한 정서장애아의 문제행동 분석

이성봉 국립특수교육원 1999 특수교육연구 Vol.6 No.-

본 연구는 정서장애 아동들의 문제행동을 일상생활에서 직접 관찰을 통해 수집하여 기능평가 방법으로 분석하였다. 대상은 공격행동, 자해행동, 방해행동 등의 문제행동을 보이는 정서장애 아동 3명이다. 문제행동 수집은 직접관찰 카드를 사용하였고, 분석은 기술과 유목화 단계를 거쳐 아동들의 문제행동 의도를 규명하였다. 본 연구의 결론은 첫째, 아동들의 문제행동 의도는 아동 1이 관심끌기와 구체물을 얻으려는 행동으로 나타났고, 아동 2와 아동 3은 도피와 구체물을 얻으려는 행동으로 나타나 문제행동 의도가 한 가지 기능만으로 작용하는 것이 아니라 복합적으로 작용하는 것을 알 수 있다. 둘째, 아동들의 문제행동 상황은 관심끌기 행동이 독립과제, 그룹활동, 이동, 타인과의 대화, 기타 상황으로 나타났고, 도피행동이 과제 완성, 성인이나 동료의 부정적인 피드백, 좋아하지 않는 과제, 기타 상황에서 나타났고, 구체물을 얻기 위한 행동은 음식물이나 좋아하는 활동을 얻기 위한 상황에서 나타나 아동들의 문제행동이 다양한 상황에서 발생되는 것을 알 수 있었다. 기능평가를 통해 나타난 아동들의 문제행동 의도와 상황 분석 결과에 따라 아동에게 맞는 적절한 기능적 의사소통 지도 계획을 수립하여야 할 것이다. The purpose of this study was to analyze the purpose and the situation of problem behaviors of children with behavior disorders by using functional assessment. The subject were 3 children demonstrated aggressive, self-injurious, disruptive, and stereotypic hehaviors. The findings were follows. First, The purpose of problem behaviors for subject 1 was to get attention and tangible items, whereas for subject 2 and 3 to escate and to get tangible items. Second, problem behaviors to get attention were displayed in doing independent work, participating group activities, transitions, and teacher's talking to another adults. The behaviors to escape were shown in completing a task, facing negative feedback of peers or adults, and performing a nonpreferred task. The behaviors to obtain tangible items were found in which the subject could get food or a favorite activity. The results suggest that problem behaviors shown by the behavioral disordered have more than one purpose and the behaviors display various situations.