산지별 해송종자 및 묘목의 (苗木) 변이에 관한 연구

이강영 ( Kang Young Lee ) 한국산림과학회 1975 한국산림과학회지 Vol.28 No.1

These studies were carried out to know the variation of seeds and top height growth of seedlings by locations along the southern sea coast in Korea. The results obtained were summarized as follows: 1. The number of seeds per cone was showed to be the highest in Chung-mu and the lowest in Wul-jin. 2. The variations of seed length and seed width were showed to be high in Wul-jin and Young-duck along the eastern sea and Bul-kyo, Mok-po along the southern sea. 3. The number of cotyledons was not correlations between seed length and seed width. And the number of cotyledon was showed to be 7 leaves ie. all locations. 4. The results of T-test were not significant by all locations. 5. By the locations, the results of analysis of variance were not significant in top height growth of seedlings by sowing of the present year, but high significant in July of the next year. In conclusion, the number of seeds per cone was showed to be high in the variation of seed characters and the top height growth of seedlings was showed to be significant in sowing of the next year.

방위 (方位) 및 수관부위별에 (樹冠部位別) 의한 해송 침엽 수지구수의 (樹脂溝數) 변이

이강영,임경빈 ( Kang Young Lee,Kyong Bin Yim ) 한국산림과학회 1974 한국산림과학회지 Vol.22 No.1

Experiments were carried out to find the difference of resin canal numbers by tree age and topophysis of crown of black pine needles, and the results were summarized as follows. 1. The average numbers of resin canal by tree age were increased from the age of 5 years were not difference between 10 and thereafter years significantly. 2. In this observation, the range of resin canal number was 2 to 9. 3. The numbers by the topophysis of crown did not show significant differences but the individual trees showed significant variations in the canal number in younger trees.

구상나무 천연집단의 침엽형질 변이

이강영,김현권 ( Kang Young Lee,Hyun Kwon Kim ) 한국산림과학회 1982 한국산림과학회지 Vol.57 No.1

These studies were carried out to know the variation of needle characteristics of Abies Koreana distributed in Korea. The results are summarized as follows. The differences of needle length and number of stomata row among the population were shown one percent level but not in each individual tree. Correlations coefficients between the D.B.H. and needle length or needle width of mother trees were not correlated all populations respectively. It was found that correlation coefficient between needle length and needle width was positive in two populations. of Mt. Doukyou and Mt. Hanla, but it was not in Mt Jiri. Correlation coefficient between needle length and the number of stomata row positive correlation in Mt. Doukyou. Correlation coefficient between needly width and the number of stomata row was shown positive in all populations, but it was not that correlation coefficient between needle width and density of serrations, and between number of stomata row and density of serrations. The coefficients of variations were shown higher density of serration than needle length, needle width and stomata row.

조세회피와 노동투자효율성이 배당에 미치는 영향

이강영(Kang-Young Lee),김갑순(Kap-Soon Kim) 한국조세연구포럼 2018 조세연구 Vol.18 No.2

본 연구는 경영자의 조세회피와 노동투자효율성이 기업의 배당에 미치는 영향을 분석하였다. 본 연구의 목적은 경영자의 조세회피가 고용증가율에 미치는 영향 및 경영자의 조세회피와 노동투자효율성이 배당에 미치는 영향을 실증함으로써 자본시장 참여자들이 조세회피 기업들과 노동투자에 효율적인 기업들의 배당정책을 이해하고 합리적인 의사결정을 제고하는데 있어 목적 적합한 정보를 제공하는데 있다. 경영자의 조세회피행위를 통해 만들어진 절세금액이 기업규모의 확대 등을 목적으로 노동투자에 사용되고 있는지와 더불어 효율적인 노동투자가 기업의 배당에 어떠한 영향을 미치는지에 대한 연구는 거의 이루어지지 않았으며 이에 본 연구의 중요성이 있다고 하겠다. 분석 변수들간의 내생성을 고려하여 2단계 회귀분석을 통해 조세회피와 노동투자 효율성을 추정한 후 이를 배당모형에 포함하여 로짓분석을 수행하였다. 본 연구의 주요결과는 다음과 같다. 첫째, 경영자의 조세회피는 기업의 고용증가율에 양(+)의 영향을 미치고 있음을 실증하였다. 둘째, 경영자의 조세회피는 기업의 배당과 부정적인 관계가 있음을 확인하였다. 셋째, 경영자의 효율적인 노동투자는 기업의 배당에 긍정적인 영향을 미치고 있음을 실증하였다. 본 연구는 기업의 이해관계자들이 경영자의 조세회피행위와 효율적인 노동투자가 기업의 배당에 미치는 영향을 이해하고 노동투자효율성에 대한 정보를 활용하여 배당을 기대하는 투자의사결정 수행에 도움을 받을 수 있을 것으로 기대된다. This study analyzed the effect of managerial tax avoidance and labor investment efficiency on corporate dividend. The purpose of this study is to examine the effect of managerial tax avoidance on employment growth rate and the effects of managerial tax avoidance and labor investment efficiency on dividend, To provide information that is purposeful in understanding and making reasonable decisions. In addition, there is little research on how efficient labor investment affects corporate dividend as well as whether the saved amount created through the tax avoidance is used for labor investment to expand its firm size. A two - step regression analysis was used to estimate the tax avoidance and labor investment efficiency considering the endogeneity between the analytical variables. A logit analysis was conducted to analyze the effect of tax avoidance and labor investment efficiency on dividends. The main results of this study are as follows: First, it is demonstrated that manager "s tax avoidance has a positive effect on the employment growth rate of firms. Second, managers" tax avoidance has a negative relationship with corporate dividend. Third, we show that efficient labor investment has a positive effect on corporate dividend. This study explores the effects of corporate tax avoidance behavior and efficient labor investment on corporate dividend and helps investors make informed decisions on dividend using information on labor investment efficiency.

연구논문(硏究論文) : 경영자의 재무적 전문성이 감리지적과 BTD, 재량적 발생액의 관계에 미치는 영향

이강영 ( Kang Young Lee ),윤성만 ( Sung Man Yoon ) 한국세무회계학회 2011 세무회계연구 Vol.0 No.30

본 연구에서는 경영자의 재무적 전문성이 회계이익과 과세소득의 차이(Book-Tax Difference) 또는 재량적 발생액(Discretionary Accruals)과 감리지적과의 관계에 어떤 영향을 미치는지를 분석하였다. 경영자의 재무적 전문성을 관련분야 자격자, 관련업무 경력자 그리고 관련전공학계출신으로 분류하였으며 세분화된 전문성 변수에 각각 회계이익과 과세소득의 차이(BTD)와 재량적 발생액(DACC)의 변수를 추가하여 모형을 설계하였다. 또한 종속변수로는 감리지적여부, 감리지적조치의 경중여부, 그리고 추가분석으로 감리조치로 인한 순이익의 변동여부를 사용하였다. 분석결과는 다음과 같다. 첫째, 회계이익과 과세소득의 차이(BTD) 또는 재량적 발생액(DACC)이 감리지적대상과 양(+)의 상관관계를 가지고 있으며, 경영자의 재무적 전문성과 감리지적대상도 양(+)의 상관관계를 갖는다는 증거를 제시하였다. 이는 경영자가 재무적 전문성을 가진 기업일수록 감리지적 대상이 될 가능성이 높다는 것을 의미한다. 또한, 경영자의 재무적 전문성이 감리지적과 회계이익과 과세소득의 차이(BTD) 또는 재량적 발생액(DACC)과의 양(+)의 상관관계를 더욱 강화(+)시켜주는 결과를 보여주고 있다. 둘째, 기업이 감리지적의 대상이 된 후에, 경영자의 재무적 전문성이 감리조치에 대하여 음(-)의 방향으로 작용할 것으로 예측하였으나, 이와는 반대로 오히려 경영자의 재무적 전문성이 있는 기업일수록 중징계의 감리조치를 받을 확률이 높다는 연구결과를 제시하였다. 이는 경영자의 재무적 전문성을 대용할 수 있는 자료의 한계로 추가적인 분석을 통한 세심한 해석이 필요하다 하겠다. 또한 회계이익과 과세소득의 차이(BTD)는 감리조치에 대하여 양(+)의 상관관계를 가지고 있으며, 이는 BTD가 클수록 감리조치에서 회사가 중징계를 받을 가능성이 크다는 증거를 제시하였다. 본 연구는 경영자의 재무적 전문성이 회계이익과 과세소득의 차이, 이익조정측정치인 재량적 발생액에 미치는 영향을 분석함으로서 경영자의 전문성이 각종 이익조정에 영향을 준다는 점을 시사하고 있다. This study documents and investigates whether the financial expertise of chief officers (CEOs) are associated with the relationship between Book-Tax Differences(BTD) or Discretionary Accruals(DA) and Fraud using enforcement action by Korean Financial Supervisory Service(FSS) with a sample of listed firms in South Korea. In this article, we classify financial expertise into experience, certifications, and advanced degree on the basis of the criteria of financial experts that initiated and authored by U.S. Blue Ribbon Committee to improve audit committee effectiveness. In 1999, the Committee requested all audit committee members to be financially literate and each committee to have at least one financial expert. We define the financial expertise as financial experience at governmental regulatory authorities, financial certifications such as certified public accounts (CPA) and certified tax accounts (CTA) bearers, advanced degrees in management, business, and economics. This study employs a logit model to test whether the likelihood of CEO`s financial expertise is related to the positive association between BTD or DA and Fraud. The Fraud is measured by the FSS-enforced actions, reports and sanctions on violation, at the prior year (t-1) for the period of 1999 to 2002. We find evidence that CEO`s financial expertise is positively associated with the positive relationship between BTD or DA and Fraud. The results of this study suggest that financial experts on boards significantly affect firm decisions in the opposite direction of the direction of the Committee-desired movement.

지리산 잣나무집단의 변이에 관한 연구

이강영 ( Kang Young Lee ) 한국산림과학회 1977 한국산림과학회지 Vol.34 No.1

These studies were carried out to know the variation of morphological tree forms, needles, cotyledons, seed characters and top height growth of seedlings of Pinus koraiensis S. et Z. by populations in Mt. Jiri. The results are summarized as follows: 1. It was observed that the characteristics of length, needles of serration density of needles, percentage of full seeds length, of seeds, thickness, of seeds length of cotyledons, width of cotyledon, numbers of the stomata line in cotyledons and the top height growth of seedlings were significantly different in individual trees and populations. 2. The characteristics of branch angle specific gravity of wood and resin canal numbers of cotyledons were significantly different in populations. 3. It was that the characteristics of numbers of stomata line, width, of seeds weight, of seeds serration density of cotyledons, numbers of cotyledons were significantly different in individuals. 4. The resin canals of needles showed three principle resin canals in individual trees and population, and the coefficients of variation were not shown in individual trees and populations. Stem forms showed to be a straight form with all populations. 5. The characteristics of cotyledons had generally higher tendency than the characteristics of needles in comparison with coefficience of variation.

발육단계에 따른 잣나무 자엽내 (子葉內) 수지구의 (樹脂溝) 위치와 수의 변화

이강영(Kang Young Lee),임경빈(Kyong Bin Yim) 한국산림과학회 1972 한국산림과학회지 Vol.15 No.1

The variation of numbers of resin canal in cotyledon at different growing stages are observed and results are summarized as follows: 1. Resin canals of cotyledon are not found in May, but in September the average number was 3.26. 2. Unlike in later-formed needles, cotyledon resin canals were external and the range of resin canal numbers are 1 to 5. 3. Correlation coefficients between growing stages and resin canal numbers are significant. And correlations between resin canal numbers and leaf thickness, or the number and cross-section area are also highly significant. 4. Low correlation between resin canal and cotyledon number is observed.

백화점의 화재시 피난 조닝과 피난 행태 분석

이강영(Lee Kang-Young),김헌중(Kim Heon-Joong),최원기(Choi Won-Ki),서승직(Suh Seung-Jik) 대한건축학회 2007 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.27 No.1

For safety evacuation design of large gathering space such as the shopping mall, we suggested the evacuation zoning method to ensure people's life. To this research, we selected a department store and analyzed the evacuation characteristics using the SIMULEX. In case of general conditions, total evacuation time was 765 seconds because of pouring and stagnating in the specific exits. But in case of zoning in one stories, total evacuation time was 680 seconds and was able to save about 1 minutes. Also in case of zoning in all stories, that time was 585 seconds. Therefore if it was considered the evacuation zoning method in the initial evacuation design steps, we could design the more safety building and escape a terrible accidents.

우리나라 남해안지역에 있어서 해송림의 (林) 생태학적 연구

이강영 ( Kang Young Lee ) 한국산림과학회 1988 한국산림과학회지 Vol.77 No.1

This study was carried out to know the ecological study of the Pinus thunbergii stands on the southern seacoast of Korea. The results obtained were summarized as follows ; Density, mean acreage and mean distance of upper story of Pinus thunbergii were not difference by stands in the districts. Importance value of Pious thunbergii was 14 to 98% at the lower crown story in the eastern part of southern seacoast, and was 3 to 7% at the lower crown story in the western part of southern seacoast. The number of floristic composition was 26 species in the eastern part of southern seacoast, and was 37 species in the western part of southern seacoast. The species diversity index (H`), the maximum of species diversity (H` max.)and the evenness (J`) in the western part of southern seacoast were shown higher than those in the eastern part of southern seacoast. Similarity index(SI) were highly shown among stands in the western part of southern seacoast, but were lowerly shown among stands in the eastern part of southern seacoast, and then were comparatively low in the western part of southern seacoast and the eastern part of southern seacoast.

직장암환자에서 근치적 절제 후 재발 양상의 분석

이강영(Kang Young Lee),김성민(Seung Min Kim),김남규(Nam Kyu Kim),박재균(Jae Kun Park),손승국(Seung Kook Sohn),민진식(Jin Sik Min) 대한외과학회 2001 Annals of Surgical Treatment and Research Vol.61 No.6