국세행정의 개선방안에 관한 연구 : 국세청의 세정개혁을 중심으로

최병수 전북대학교 행정대학원 2009 국내석사

The purpose of this study is to suggest the alternatives for effective reform of national tax administration in Korea by analyzing the past cases and problems of Korean administrative reform of National Tax Service. Based on this research-oriented reforms to the efficient administration of the tax, such as the following were present. First, the tax administration reform, because it can not isolate the tax system, the tax administration in order to achieve successful reform of the tax system help promote the harmonious and reform must be accompanied by. Second, in conjunction with administration and too short-term perspective, rather than trying to effect in the longer term is to be approached from the point of view. Third, the tax term for the professional interests of the people in the less, on my own as home-tax to use because it is difficult to get help outside of the tax officials do not have a need to enhance access to the tax office. Fourth, if the organization of the NTS' direct ancestor is the parent organization, the knowledge supervision at the Ministry and not from the structure of the current director of the National Assembly, many of the control limits is also practical for Tax Administration said he does not work properly. Therefore, surveillance is needed for the tax administration. Fifth, sincere report system' self-report and verification by the introduction of corporation tax by submitting a letter of verification, the integrity of the tax investigation is necessary to introduce measures to the exclusion. Sixth, is preferable to simplify the complex tax system, two-way approach should be greatly simplified. First, the policy of tax exemption and reduction of the provision is significantly reduced and abolished. Tax and exemption provisions related to interest groups, and sharp, and the difficult political side, but it is necessary to pursue them with tax cuts. Seventh, the government administration during the integration between the four social insurance corporation under the NTS came to install the plan, but was not passed in the National Assembly, 17. The administrative costs of the bill mainly because of the reduction should be promoted. Eighth, the transparency of tax audits from the IRS probably has a lot to promote the most interesting is the policy challenge. The most difficult task of tax administration for the transparency of the tax investigation of the people I could trust it. Finally, information disclosure and taxation of e-washing should be expanded. Administrative costs of cleaning and the expansion of e-government and the taxpayer can reduce the cost of the tax and is the most effective way.

靑少年 福祉의 增進方案에 관한 硏究

최병수 漢陽大學校 地方自治大學院 2004 국내석사

은행서비스가 고객만족에 미치는 영향 : 서비스제공자와 고객간의 관계의 질을 중심으로

최병수 동국대학교 경영대학원 1998 국내석사

Recently, the environment of financial industry has drastically changed day after day, the relief fund was induced from IMF in Dec., 1997 due to the agreement of Uruguay convention and deepening of economic slump, accordingly financial industry progresses radically. In such change, customer satisfaction-intended marketing strategy has emerged as a method of business renovation which can prevent the existing customers from leaving, secure regular customers and through their repurchase intent and oral transmitting effect, the financial field can overcome this crisis with low expenses. The purpose of this study is to strengthen customer-intended marketing activities of the financial field by identifying the relationship between service supplier and customer for the promotion of customer-intended marketing strategy in the financial field and the factor forming its quality, and examining the influence of the quality of this relationship on customer satisfaction and intent of repurchase. In the introductory part of this study, backgroumd, purpose, and composition of study is described and in the part of theoretical background, I examined the concept, theory, composing factor, and necessity of customer satisfaction, function of service and index of customer satisfaction, current state of business promotion for customer satisfaction at city banks of Korea, marketing for relationship, factor determining the quality of relationship, forming factor and variable depending results of relationship quality etc. In sddition, I set assumptions based on theoretical background and validate them through analysis of actual proof, finally in the conclusion part, I presented the result, limit, and direction for the future of study. For this study, the following 5 hypotheses are established. Firstly, the sales activities with relationship by service supplier will have positive influence on the quality of relationship. Secondly, the professional knowledge of service supplier will have positive influence on the quality of relationship. Thirdly, the quality of relationship between service supplier and customer will have positive influence on intention of repurchase of customer. Fourthly, the quality of relationship between service supplier and customer will have positive influence on forming of overall satisfaction. Thirdly, the overall satisfaction will have positive influence on the intention of repurchase of customer. The result analyzing positively through question proved that relational sales activities and professional knowledge could proved customer with overall satisfaction, and they had positive effect on the repurchase. Through this result, I could find out that relational sales activities and professional knowledge provided by service supplier were very important variables influencing on the overall satisfaction of custome as attribute of products and enterprise factor etc. In the rapidly-changing financial environment, the competition between banks has been severe more and more, but it is difficult to secure discriminate attribute of products or superiority in technical aspect between banks. I have come to the conclusion that in this competitive situation, to realize the enterprise aim with low expenses, the financial field has to satisfy the diversified demand of customers, maintain good relationship with customers continually and provide customer-intended service. And I think it needs the fractionalized study on the difference of satisfaction level will be performed in the future, together with survey for the satisfaction level in the both aspects of customer and service supplier, since this two satisfaction level may change.

Evaluation of renal function using 99mTc-DMSA renal scintigraph in a rabbit model of the right ureteral obstruction

최병수 충북대학교 대학원 2013 국내석사

99mTc-DMSA를 이용한 콩팥의 핵의학 검사는 사람에서 콩팥 기능을 평가하기 위한 도구로써 널리 사용되어져 왔으나, 콩팥질환이 있는 동물 모델 특히, 설치류에서는 현저하게 제한되어 있다. 본 연구에서는 한쪽 요관이 폐색된 토끼모델에서 99mTc-DMSA를 주입한 후 콩팥에서 핵의 학 검사를 하여 폐쇄적인 콩팥 질환을 평가하고자 하였다. 오른쪽 요관을 결찰하여 한쪽 요관이 폐색된 토끼에 콩팥 기능을 평가하기 위하여 99mTc-DMSA를 귀정맥에 주사한 후 4주동안 핵의학 검사 를 하였다. 핵의학 검사는 토끼에게 99mTc-DMSA를 정맥으로 투여한 후 1, 2, 3 및 4주 후에 2시간과 5시간째에 핵의학 영상을 얻었고, 왼쪽 정상 콩팥과 오른쪽 비정상적 콩팥의 크기와 길이, 무게, 병리조직학적 표본 등을 비교하였다. 오른쪽 요관이 폐색된 콩팥은 시간이 지날수록 왼쪽 정상 콩팥보다 크기가 더 커지고 수신증을 보였다. 이것은 한쪽 요관이 폐색된 콩팥이 핵 의학 영상에서 핵의학 물질의 섭취도가 저하된 것처럼 콩팥의 혈액 관 류가 감소됨을 나타내었다. 이러한 결과에서 99mTc-DMSA의 핵의학 물 질을 이용하여 비침습적으로 콩팥 기능을 평가할 수 있을 것으로 생각 된다.

토양 미생물에 의한 B.T.P의 분해에 관한 연구

최병수 호서대학교 1998 국내석사

고온압착 건조처리한 골판지 원지의 강도향상

최병수 충북대학교 대학원 2002 국내석사

Lysophosphatidylcholine induces microspike formation in human neutrophils : Lysophosphatidylcholine에 의한 사람백혈구에서의 미세 스파이크 형성

최병수 翰林大學校 大學院 2007 국내석사

라이소지질 중 하나인 라이소포스파디밀콜린 (LPC)은 쥐에서 패혈증 치료에 효과적인 것으로 알려져 있다. 이 연구는 이러한 패혈증 치료에 효과적인 LPC가 사람의 백혈구에서 어떠한 영향을 미치는지 vitro 상에서 실험하였다. 주사 전자 현미경을 사용함으로써, 우리는 LPC에 의해서 사람의 백혈구가 미세 스파이크를 수반하는 모양적 변화를 유발하는 것을 관찰하였다. 이러한 미세 스파이크는 F-actin 구조이다. PI3 kinase와 p38이 이러한 구조 형성을 일으킴을 알 수 있었다. 또한 G2A가 사람의 백혈구에서 LPC에 의한 미세 스파이크를 수반함을 알 수 있었다. 더욱이 우리는 LPC에 의해서 사람이 백혈구가 세포 배양 플레이트에 흡착이 증가한다는 것을 발견하였다. 그것은 LPC에 의한 미세 스파이크가 흡착 증가와 관련 된다는 것을 제시한다. 이러한 결과들은 LPC에 의한 미세 스파이크 형성은 염증반응에서 백혈구의 기능을 조절할 수도 있다는 것을 제시한다. Lysophosphatidylcholine (LPC), a lysophospholipid, has been known to be effective in the treatment of sepsis in mice. In this study, we determined the role of LfC in human neutrophils in vitro. Using scanning electron microscopy, we observed that LPC induced the morphological changes including microspikes in human neutrophils. The microspikes were F-actin-dependent structures. Pl3 kinase and p38 were involved in the formation of these structures. Also, G2A was involved in the furmation of microspikes induced by LPC in human neutrophils. Furthermore, we atso found that LPC increased the adhesion of human neutrophils to tissue culture plate. It is implicated that the microspike formations by LPC were related to the increased adhesion. These results suggest that LPC induced microspike formations might be related to the regulation of neutrophils functions in inflammation.

신제품 개발의 성공요인에 관한 연구

최병수 한양대학교 산업경영대학원 2008 국내석사

New product development has changed significantly over the last decade and management control systems have played an important role in this transformation This study investigates the relationships between new product development strategy and firm's financial performance. It also explores which related factors of new products effect to financial performance. This paper starts with literature study on the development of new products, and draws factors related with success factor of new products. And then through questionnaire with the experts from the industry, the factors, that drew from literature reviews, is tested by factor analysis and reliability test. This study sets 3 hypothesis concerning with success factor of new products. 120 questionnaire are selected. Statistical analysis are performed using SPSS program as to multi regression analysis. The major findings of empirical tests are follows; First, a increasing rate of sales by new products had positive relationships with degree of innovation, and technological performance of new products and business capability. Second, a return of new product had positive relationships with degree of innovation, and technological performance of new products. Third, a market share of new product had not any relationships with all factors of this study. However, the fact that, in this study, sample firms were collected withen local areas, is a limit that damages sincerity of materials. In the future, further research would be expected to validate and expand on the issues raised in this paper. 제품들의 공급과잉과 고객의 품질기대수준 상승으로 인해, 기업간 경쟁이 심화되어 신제품 개발이 절실히 요구되는 경영환경에서 기업의 생존과 성장을 위해서 성공적인 신제품 개발은 필수적인 과제이다. 따라서 이러한 신제품의 개발과정 및 출시, 출시 시기에 대한 의사결정, 신제품 개발의 위험성 간소등의 단서를 제공할 수 있는 데에 그 목적이 있다.

家兎腎臟機能에 미치는 Pentobarbital Sodium의 影響

최병수 全北大學校 大學院 1984 국내석사

無麻醉 및 麻醉家兎에서 barbiturate 系 麻醉劑인 pentobarbital의 諸腎臟機能에 미치는 영향과 그 作用點을 究明하고자 全身 및 腎動脈內로 藥物을 投與하여 이를 比較 觀察하여 다음과 같은 結果를 얻었다. 1. 無麻醉家兎에서 pentobarbital 3mg·kg^-1을 靜脈內 投與時 현저한 尿量 및 血流力動學의 감소를 볼수 있었으며, 電解質 排泄量은 거의 변화하지 않았다. 2. Pentobarbital 3mg·kg^-1을 腎動脈內 투여한 麻醉家兎에서 현저한 尿量, 腎血流力動學 그리고 尿中 sodium, chloride 排泄量의 증가를 관찰하였다. 以上의 결과는 pentobarbital은 全身으로 投與시는 확실치 않은 경로를 통하여 腎臟機能의 抑制的인 效果를 보이나 直接 腎動脈으로 投與時는 腎臟에 直接 作用하여 腎血流力動學의 증가와 尿中 電解質 排泄量의 增加를 일으킬수 있음을 提示하였다. One of the most frequently used anesthetic agents is barbitrste derivatives. Pentobarbital or thiopental sodium have been used most frequently in the laboratory or for clinical practice. There have been many reports on the renal effects af barbitrate anesthesia in human and laboratory animals. The effects of pentobarbital on the renal function, however, are still controversial. 1. In conscious rabbit, pentabarbital administered intravenousJy induced decreased urinary volume, glomerular filtration rate and renal plasma flow by dose af 3mg·kg^-1 of body weight. Excreted amounts of sodium, chloride and potassium, however, were not changed, 2. In urethane anesthetized rabbit, pentobarbital 3mg·kg^-1·10min^-1, administered intra-renal arterial induced marked increases of urinary volume and renal hemodynamics. Excreted amounts of sodium and chloride were also increased. These data suggest that intravenousely administered pentobarbital inhibits the renal function by the way of unknown mechanism, and the intra-aterial infused pentobarbital increases by the direct action on the kidney.

章學誠의 方志論에 관한 硏究

최병수 忠南大學校 大學院 1990 국내박사

Chang Hsu"eh - cheng(章學誠, 1738-1801, Chin-shih(進士 of 1778) was a scholar who for the first time in Chinese history gave to the so-called local history or Fang-chih(方志) the dignity of history. As early as in 1764 when he was only twenty seven years old he already developed his own theory on the Fang-chih in an essay entitled Hsiu-chih-shih-i(修志十議), Ten Points on the Writing of Local History, which he wrote for the local history of T'ien-men county(天門懸志) compiled by his father. The Fang-chih(方志) by the time of Chang Hsueh-cheng had been generally regarded as of purely local interest and had a very limited circulation. Chang strongly maintained that they should be an organic part of the national history, that is, the Standard History(正史), worthy to be taken as sources for the compilation of that history, (1n this respect he disagreed with his contemporary great savant, Tai chen(戴震), who regarded Fang-chih(方志,) as a geography.) According to the principles he advocated through various writings a local history must necessarily consist of three parts, namely Chih(志.), Chang-Ku(掌故), and Wen-cheng(文微). The Chih(志) is the general history of the locality concerned and Chang-Ku(掌故) is a section where the various institutional aspects of the local history are dealt with. Finally, Wen-cheng(文微) was a collection of texts and documents(wen, 文) that throw light on(cheng, 微) the history of the locality. Chang also insisted that for the compilation of a local history a Special Department, Chih-Ko(志科) be established in the local government so that it could continuously work for collecting materials and arrange and analyze them systematically. In this thesis I first examined the collection of essays Chang wrote on the method of compiling local history which appear in Fang-chih-lu"eh-li(方志略例) and tried to evaluate his theory in Chinese historiography.