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Portfolio Decisions and the Deductible for an Insurance Policy
장인원 ( In Won Jang ),리차드왕 ( Richard A Wong ),허현승 ( Hyeon Seung Huh ) 한국보험학회 2014 保險學會誌 Vol.99 No.-
본 연구는 포트폴리오 결정모형하에서 금융시장과 보험자산에동시에 영향을 미치는 시장충격 발생시금융자산 포트폴리오 결정이 개인의 최적 보험 프리미엄 결정에 미치는 영향에 대한 이론을 분석한다. 특히, 연속시간(continuous time) 모형하에서 개인들의 최적 보험 디덕터불(deductibles) 결정이 다른 자산들의 포트폴리오 선택과 밀접한 관계가 있음을 입증한다. This paper derives the optimal level of deductibles for non-life insurance policies and asset allocation when the asset market and the insurable market are integrated through a common risk factor. Thus the demand for insurance is modeled jointly with portfolio decisions. By allowing the insurable asset and the marketable security to share a common risk factor we find that the optimal insurance demand is not separable from portfolio decisions.
Fringe-Field Switching (FFS) 모드의 유전율 이방성의 부호에 따른 전기광학 특성 연구
김대형 ( Dea Hyung Kim ),장인원 ( In Won Jang ),임영진 ( Young Jin Lim ),유일수 ( Il Soo Yoo ),김기현 ( Gi Heon Kim ),김용해 ( Yong Hae Kim ),이승희 ( Seung Hee Lee ) 한국화상학회 2014 한국화상학회지 Vol.20 No.1
Fringe-Field Switching (FFS) 모드는 모든 고화질 액정디스플레이에 적용되고 있다. FFS 모드의 전기광학 특성은 전극 구조, 위상지연값, 러빙각, 셀갭, 액정의 유전율 이방성 (Δε) 크기 및 부호와 같은 셀 및 액정 변수에 따라 크게 의존한다. 본 연구에서는 FFS 모드에서 유전율 이방성의 부호가 다르지만 크기가 동일한 조건에서 FFS모드의 전기광학 특성을 연구하였다. 연구 결과에 의하면 전압 인가시 Δε 절대값이 같더라도 유전율 이방성이 음인 액정의 경우가 탄성변형이 용이해 유전율 이방성 양인 액정에 비해 구동 전압이 약 10% 정도 낮은 결과를 보여주었다. 이러한 결과는 FFS모드의 본질을 이해하는데 큰 도움을 준다고 확신한다. Recently, fringe field switching (FFS) mode in liquid crystal displays is mainly used for high image quality liquid crystal displays (LCDs). Electro-optic characteristics of FFS-LCDs liquid crystal (LC) depend on many cell parameters such as electrode structure, retardation, rubbing angle, cell gap and sign and magnitude of dielectric anisotropy. In this study, we have investigated electro-optic characteristics of the FFS mode as a function of a sign of dielectric anisotropy while keeping the magnitude of dielectric anisotropy of liquid crystals and other cell parameters to be the same. The results show that for the LC with negative dielectric anisotropy (-LC) shows lower operating voltage than that of a LC with positive dielectric anisotropy by about 10%, owing to easier elastic deformation responding to applied voltage in a -LC. The result will help understand the intrinsic switching behavior of the FFS mode.
張仁源 원광대학교 2006 論文集 Vol.36 No.-
In the modern societies of capitalism, most of the economical trade activities are done with the due legal form, but there are some cases that the economical trade activities do not meet between the substance and the legal title or its form. In these cases, if the taxable authority, state, lays emphasis on the external appearance of the text of the law in making use of the right to taxation, it would be apt to fall into the absurdity that the authority lays a tax at the place of not having economical benefit ability while it lays a tax at the place of having economical benefit ability. In such relationship of taxation, the Doctrine of Substance-over form could be defined as one that tax must be laid according to the substantial contents when its form, expression, substance and contents and are different respectively. The meaning of substance, the core contents of the Doctrine of Substance-over form, is difference, which cannot ignore the factors of taxation. Because the essence of taxes os an economical burden and taxes are collected without individual counter-presentation, the object of tax law consists in securing the people's property rights through the fair of constitutional state. The ground of tax law is in the fairness of the tax burden because the Doctrine of Substance-over form is a principle of tax law to achieve the fair burdens. The Doctrine of Substance-over form could be established and could accept the applying domains and limits under the tax law ruled by the principle of legislated taxation in the system as follows: 1) The elementary principles of the tax law ruled by constitution are the principle of legislated taxation and the principle of fair taxation. The Doctrine of Substance-over form is a principle of the tax law which is generated inevitably to accomplish the above two principles. And the essential part of the Doctrine of Substance-over form is how it should be harmonized with the principle of legislated taxation and how it should find out its applying limits. 2) The applying aspects of the Doctrine of Substance-over form are classified into three parts: taxation article, reversion of taxation article, substantial hold of the calculation of the standard of assessment. These are the concrete aspects of the Doctrine of Substance-over form which is applied to the acknowledgement and judgement of the revert and the reverting time of the taxation article. 3) But the doctrine of Substance-over form does not accept to the relationship of taxation unconditionally, It would be applied when the formal taxation cannot get the valid results in the case that the form and the substance are different from each other. The criteria of tax law will change with the current of time. So the fairness of tax burden will be come true by the harmony of the Doctrine of Substance-over form with the principle of legislated taxation, and at the same time it is necessary to consider the ways of securing the legal stabilities and predictable possibilities in the public economical activities. The Doctrine of substance-over form, accepting the principle of legislated taxation as an elementary principle, must be restricted to the scope not trespassing the principle of legislated taxation to function supplementarily. In other words, the Doctrine of Substance-over form should be applied restrictly when it cannot represent the fair taxation meeting with the each burden capacity by formal taxation or ex! ternal taxation or when there are special cases that would be recognized not to expect the valid results concretely.