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Gap-in-Noise (GIN) 검사를 통한 한국인의 시간적 분석 능력
최정희,김유경,장현숙 한국청각언어재활학회 2013 Audiology and Speech Research Vol.9 No.2
This study aimed at investigating the ability of temporal resolution in Korean adult population using Gaps-in-Noise (GIN) test, and examining the clinical feasibility for the diagnosis of auditory processing disorder. For the GIN test, mean approximated gap detection thresholds (A.th.) and percent correct responses were obtained. The reliability of the GIN was also tested. Subjects were 40 adults (20 males and 20 females) in their 20 years with normal hearing sensitivity. The results of this study are as follows. First, the results of GIN test showed that the mean A.th. were 4.95 (± 1.15) and 5.05 (± 1.18) msec for the right and left ears, respectively and the percent correct scores were 72.08% (± 7.13) and 72.13% (± 7.72) for the right and left ears, respectively. There were no significant differences between ears and genders. Furthermore, it is revealed that GIN is a high reliability test. The inter-list consistency indicated an equivalency between four GIN lists showed no significant difference. These findings in this study are similar to the results of the studies performed to other language population. Results of the study support that temporal resolution abilities measured by GIN may also be clinically feasible for Korean adult population.
최정희,하청완,최해영,신헌철,이상민 대한금속·재료학회 2017 METALS AND MATERIALS International Vol.23 No.6
The electrochemical comparison between Sb2S3 and its composite with carbon (Sb2S3/C) involved by sodium ioncarrier are explained by enhanced kinetics, particularly with respect to improved interfacial conductivity by surfacemodulation by carbon. Sb2S3 and Sb2S3/C are synthesized by a high energy mechanical milling process. Thesuccessful synthesis of these materials is confirmed with X-ray diffraction (XRD), scanning electron microscopy,and transmission electron microscopy (TEM). As an anode material for sodium ion batteries, Sb2S3 exhibits an initialsodiation/desodiation capacity of 1,021/523 mAh g-1whereas the Sb2S3/C composite exhibits a higher reversiblecapacity (642 mAh g-1). Furthermore, the cycle performance and rate capability of the Sb2S3/C composite areestimated to be much better than those of Sb and Sb2S3. Electrochemical impedance spectroscopy analysis showsthat the Sb2S3/C composite exhibited charge transfer resistance and surface film resistance much lower than Sb2S3. X-ray photoelectron spectroscopy analyses of both electrodes demonstrate that NaF layer on Sb2S3/C compositeelectrode leads to the better electrochemical performances. In order to clarify the electrochemical reaction mechanism,ex-situ XRD based on differential capacity plots and ex-situ HR-TEM analyses of the Sb2S3/C compositeelectrode are carried out and its reaction mechanism was established.
최정희,양인준 한국국제조세협회 2019 조세학술논집 Vol.35 No.4
The tax regime on a controlled foreign corporation(CFC) is designed to prevent the deferral of taxation on dividend which arises because the CFC decides not to distribute the dividend but to retain it in the CFC. For the CFC regime, the US have coped with the deferral of tax on dividend to U.S. shareholders by the CFCs most actively among countries all over the world. Since the U.S. enacted subpart F in 1962, the US CFC rules had two extensive reforms in 1982 and 2017. Especially, Tax Cuts and Jobs Act(TCJA) in 2017 introduced the territorial tax system and the participation exemption. In addition, it tightened up the definition of a CFC and a US shareholder by expanding the stock attribution rule. It may be evaluated that the US CFC regime is better effective than the OECD BEPS Action 3 final report, "Designing Effective Controlled Foreign Company Rules". The Korean CFC rule was introduced in 1997 and has well handled with the shift of capital to foreign countries which have lower tax rates. Compared to US CFC regime, however, it is necessary to be complemented and clear ambiguity on detailed CFC provisions. Therefore this article drew some implications to Korean CFC rules by analyzing the US CFC rules. First, it appears to be premature that the definition of a CFC(also a shareholder) includes a trust, a partnership, or a permanent establishment. Second, it is necessary to provide specifically the constructive stock attribution rule by referring the US stock attribution rule. Third, for the standard of a substantive control, it is necessary to materialized its scope by referring the US Treasury regulations. Fourth, it appears to be better if any income related to the shipping industry is excluded from types of CFC incomes. Lastly, any loss which derives from a CFC should be deducted from other related corporation gains on a reasonable level. 국내 투자자들이 지배하는 외국법인의 경우 역사적으로 세법상 관점에서 가장 문제가 되는 것은 국내의 투자자들에게 배당해야 할 배당금을 지급하지 않음으로서 과세를 이연하는 것이었고, 이러한 문제에 대하여 가장 빠르게 대처한 것은 미국이었다. 미국은 1962년 미국 투자자들이 지배하는 외국법인(피지배외국법인(controlled foreign corporation; CFC))이 미국의 투자자들에게 이익을 배당하지 않음으로써 일정 소득에 대한 과세이연의 혜택을 누리는 것을 방지하기 위하여 subpart F를 입법하여 피지배외국법인 과세제도를 도입하였다. 그 후로도 전 세계에서 피지배외국법인에 대한 과세제도 개편에 가장 발빠르게 앞서나간 국가 역시 미국이었다. 2015년 OECD가 발표한 국제적 세원잠식과 과세소득이전 방지를 위한 실행계획(BEPS Action Plan) 최종 보고서 Action 3 또한 피지배외국법인을 통한 세원잠식과 과세소득의 이전을 방지하고자 여러 권고사항을 두고 있다. 미국의 피지배외국법인세제는 CFC세제와 관련한 BEPS Action3 최종 보고서의 권고내용보다 제도적으로 더 강화되었다는 평이 있을 정도로, 피지배외국법인세제를 강화하는 방향으로 개정이 되고 있다. 2017년 미국의 세법 개정(Tax Cuts and Jobs Act; TCJA)에서 가장 눈에 띄는 특징이 해외수취배당 과세면제(participation exemption)제도를 도입함과 동시에 피지배외국법인세제를 강화하였다는 것이다. 예를 들어 주식귀속규정을 강화하고, 미국 주주 정의를 확대하였다. 이러한 변화는 피지배외국법인의 요건에 해당하는 사업체 설립을 회피함으로써 CFC세제를 피해가는 것을 어렵게 하였다. 이 논문은 피지배외국법인세제(CFC세제)에서 가장 빠른 속도의 변화를 보인 미국의 CFC세제에 대해서 OECD BEPS Action 3 최종보고서 상의 권고안을 중심으로 하여 그 주요 내용을 검토하고, 우리나라의 피지배외국법인세제에 대한 시사점을 도출하는 것을 목적으로 하고 있다.