조세부담의 수평적 공평성 측정치의 개선에 관한 연구

전규안,김철환 숭실대학교 사회과학연구원 2007 사회과학논총 Vol.9 No.-

조세부담의 수평적 공평성과 관련된 선행 연구에서는 계산이 간편한 변동계수를 이용하여 수평적 공평성의 정도를 측정하여 왔다. 본 논문에서는 변동계수의 문제점을 지적하고 새로운 측정지표인 변동계수비율을 제시하였다. 1991년부터 2004년 말까지 유가증권시장에 상장된 제조기업을 대상으로 변동계수를 대체할 대안으로 변동계수비율을 이용하여 수평적 공평성을 분석한 결과는 변동계수를 이용한 결과와 차이를 보이고 있다. 본 논문의 구체적인 주요결과는 다음과 같다. 첫째, 선행연구에서는 조세부담능력이 낮은 집단일수록 변동계수가 커서 수평적 공평성이 달성되지 않고 있음을 보여 왔으나, 변동계수비율을 이용하여 수평적 공평성을 분석한 결과는 조세부담능력이 낮은 집단과 매우 높은 집단에서 수평적 공평성이 달성된 것으로 나타났다. 둘째, 변동계수와 변동계수비율 간의 상관계수는 상관관계가 없거나 음의 값으로 나타났다. 변동계수는 조세부담에 대한 변동만을 의미할 뿐 이익의 범위는 고려하지 않았기에 조세부담의 변동계수에 이익의 변동계수의 상대적 측정치를 고려한 변동계수비율을 이용하여 조세의 수평적 공평성을 분석하는 것이 조세의 수평적 공평성에 대한 올바른 결과를 제시해 줄 것이다. In this study we evaluate the limitations of coefficient of variation(CV) for measuring horizontal equity(HE) and introduce the new method for measuring horizontal equity. The limitations of CV are : First, one problem with measuring CV of HE across income groups is that CV tend to increase as the average income of the group decrease, Second, when income groups have unequal width we can not compare the groups for standard deviation can be affected by the interval range. To improve these limitations, we introduce the CV Ratio that CV of tax liability divide by the CV of net income before tax expense. The test sample selected from Korea Stock Exchange during 1991-2004 years. We find that horizontal equity is lower for the middle income groups, an interpretation that differs from most prior studies that use CV measures. This observation has implications that tax policy makers would lead to a focus on middle income taxpayers. This study would contribute to improve in an analysis of HE.

EVA/MMT 나노복합체의 제조 및 열적, 기계적 성질에 관한 연구

전철환,류승훈 경희대학교 산학협력기술연구원 2001 산학협력기술연구논문집 Vol.7 No.-

Ethylene vinyl acetate copolymer and montmorillonite nanocomposites were prepared by melt intercalation using HAAKE mixer. The influence of substituted alkylamine in MMTs and molecular weight(melt index) of EVA on the intercalation behavior of EVA/MMT composites were investigated. EVA/MMT composites were analyzed by X-ray diffraction in order to study the changes of MMT interlayer distance. The dimethyl dioctadecyl ammonium ion substituted MMT can exist nano-scale in EVA. Thermal stability of composites is improved about 40℃, and the modulus increases twice for pristine EVA for 10 wt% MMT.

회맹장 및 대장을 침범한 장 결핵에 있어서 바륨을 이용한 방사선 이중조영촬영 소견에 대한 연구

진용현,전혜정,이용근,강철호,조성범,김윤환,박철민,차상훈,김일영,이혜경 건국대학교 의과학연구소 2002 건국의과학학술지 Vol.12 No.-

To determine the characteristic double contrast barium enema findings of ileo-cecal and colonic tuberculosis and to make differential diagnosis from other bowel inflammatory disease. Sixty-seven patients confirmed as ileo-cecal and/or colonic-tuberculosis in six hospitals were evaluated retrospectively. The diagnosis was proven by endoscopic biopsy, surgery, and clinical follow up. Nine of 67 patients were excluded because radiologic findings were normal though endocopic biopsy examinations resulted in tuberculosis. Histopathological diagnosis were madein 58 cases as follows: endoscopic biopsy(n=29), operation(n=12), follow up examination(n=14), tissue culture(n=1), laparoscopic biopsy(n=2). There were 30 men and 28 females. The mean age were 36 yrs(range:16-67), 34 patients were in the second and third decade. The distribution of lesions, morphological characteristics, mucosal changes, ulcer shape and depth, associated with other tuberculous lesion, multiplicity were retrospectively analyzed in the findngs of double contrast barim enema. The commonest clinical symptoms were abdominal pain(n=35, 60%) and diarrhea(n=18, 31%). The chest radiography revealed association of pulmonary tuberculosis in 39 cases. Tuberculous lesions of other organs except chest were present in five cases. Double contrast barium enema findings showed a thickening and irregularity of intestinal mucosal fold(n=29, 50%), bowel contraction and/or shortening(n=26, 45%). There were small, nodular, superficial ulcers in the case of ulcer depth less than 2 mm in the depth. As many as 39 cases(67%) in this series had two or more lesions in the intestinal tuberculosis. The involved segment revealed symmetrical feature(n=21, 36%). Inflammatory pseudopolypoid lesions were noted in 30 cases(52%). The ileo-cecal region was involved in 38 cases(66%). The ascending colon(n=25, 43%) was the second commonest site with or without contiguous cecal involvement. Lesions in terminal ileum, ileo-cecal valve, transverse colon, descending colon and appendix were seen in 19, 18, 18, 12 and seven cases, respectively. Among 18 cases of ileo-cecal valve lesions, there were incompetency in nine cases(16%) and wide gapping in four cases(7%). In 14 cases, tuberculous enterocolitis was diagnosed by clinical follow-up and double contrast barium enema study. 12 out of 14 cases, the findings of double contrast barium enema of tuberculous enterocolitis were normalized after anti-tuberculous medication. However, two cases showed more aggravated state than before due to inappropriate treatment. Double contrast barium enema plays an important role in the diagnosis of tuberculous enterocolitis, determines the type, site and extent of the involvement and helps in treatment guide by using sequential studies.

다발성 골수종으로 이행한 단일형질세포종 1예

정재용,모성환,기장도,문철호,김창욱,전용준,박유환,정춘해,오윤경 조선의대 1995 The Medical Journal of Chosun University Vol.20 No.2

von Willebrand's disease 1예

박치영,모성환,문철호,곽재정,김태종,전용준,박유환,정춘해 朝鮮大學校 附設 醫學硏究所 1995 The Medical Journal of Chosun University Vol.20 No.2

von Willebrand's disease (vWD) is the most common autosomal-dominant inherited disorder resulting from a quantitative or a qualitative defect of von Willebrand factor (vWF). The most diagnostic pattern is the combination of a prolonged bleeding time, a reduction in plasma vWF concentration, a parallel reduction in ristocetin cofactor activity, and reduced factor Ⅷ activity, In this case, ristocetin-induced platelet aggregation data were compatible with that of vWD. Bleeding times were prolonged over 4 minutes, vWF antigen levels were 45%. vWF ristocetin cofactor activities were 0~1% and factor Ⅷ levels were 31%, when compared to the normal control. We report the case of a family with vWD. characterized by a quantitative defect in vWF

von Willebrand's diseasee 1예

박치영,모성환,문철호,곽재정,김태종,전용준,박유환,정춘해 조선의대 1995 The Medical Journal of Chosun University Vol.20 No.2

유기용제 취급근로자들의 요중대사물질과 말초임파구 자매염색분체교환 발현빈도에 관한 조사연구

김돈균,황인경,류철인,이수일,정갑열,이용환,이충렬,현원일,김석봉,전용덕 大韓産業醫學會 1990 대한직업환경의학회지 Vol.2 No.1

저자들은 유기용제 취급여성근로자 90명을 대상으로 1988년 7월부터 1989년 8월까지 말초혈액임파구에서의 자매염색분체교환의 발현빈도를 조사하고 이들의 업종, 근속연수, 요중마뇨산 농도등이 자매염색분체교환의 발현빈도에 미치는 영향을 조사하였으며 그 결과를 요약하면 다음과 같다. 1. 유기용제 취급근로자들의 말초혈액임파구에서의 자매염색분체교환의 발현빈도는 대조군에 비하여 유의하게 증가되었다. 2. 말초혈액임파구에서의 자매염색분체교환의 발현빈도가 가장 높은 업종은 프라스틱제품 제조업이었다. 3. 근속연수가 말초혈액임파구에서의 자매염색분체교환의 발현빈도에 미치는 영향은 현저하지 않았다. 4. 요중마뇨산농도와 말초혈액임파구에서의 자매염색분체교환의 발현빈도간에는 유의한 상관관계가 있었다. In order to know the possibility of utilizing the sister chromatid exchanges as an index which could evaluate the effect of organic solvents on the health in industrial workers, the authors studied the effects of the inductivity of sister chromatid exchanges in peripheral lymphocytes from 90 female workers expoxed to organic solvents and 20 non-exposed female workers. The results obtained were as follows : 1. The frequency of sister chromatid exchanges in peripheral lymphocytes from 90 female workers exposed to organic solvents was significantly increased in comparison with 20 control subject. 2. The frequency of sister chromatid exchanges was significantly increased in the workers who were employed in the manufacture of plastic materials than the other manufactures. 3. There were no significant differences in the frequency of sister chromatid exchanges by carriers of the exposed workers.

Analysis of Emission Gases from Boiler Using Biodiesel and DME as Fuels

Cheol-hwan Jeon(전철환),Kyung-il Min(민경일),Eui-soon Yim(임의순) 한국신재생에너지학회 2013 한국신재생에너지학회 학술대회논문집 Vol.2013 No.11

Current Control for an AFE Rectifier Using Space Vector PWM

Cheol-Hwan Jeon,Jae-Jung Hur,Kyoung-Kuk Yoon,Heui-Han Yoo,Sung-Hwan Kim 해양환경안전학회 2019 海洋環境安全學會誌 Vol.25 No.4

해양산업분야에서는 극심한 대기오염으로 인하여 전기추진선박에 대한 관심이 높아지고 있다. 이로 인해 선내 전력품질의 저하를 개선하기 위한 연구가 활발히 진행되고 있다. 기존 DFE 정류기의 입력전류 고조파 함유량을 완화시키기 위해 수동형필터, 노치필터, 능동형필터 등을 이용한 다양한 방법이 등장하였다. 그 중에서도 능동필터의 일종인 AFE(Active Front End) 정류장치가 우수한 기술로써 평가받고 있다. 본 논문에서는 공간벡터변조에 의한 AFE정류장치의 전류제어방식을 제안하였다. 기존의 히스테리시스 방식, 삼각파 변조 방식 및 공간벡터변조방식을 PSIM을 사용해 시뮬레이션을 수행하여 비교, 분석하였고, 그 결과 공간벡터변조방식이 구조가 간단하고 성능이 가장 우수함을 확인하였다. Electric propulsion ships are gaining widespread interest in the marine industry owing to extreme air pollution concerns. Consequently, several studies are actively being conducted for improving the power quality. Various methods have been developed that incorporate passive filters, notch filters, and active filters for reducing the harmonic content in the input current of a conventional diode front end rectifier. Among such filters, the active front end (AFE) rectifier is considered as an excellent technology. In this paper, current control for an AFE rectifier employing space vector PWM (Pulse Width Modulation) is proposed. Conventional current control methods for the AFE rectifier, hysteresis, SPWM (Sinusoidal Pulse Width Modulation), and SVPWM (Space Vector Pulse Width Modulation) were simulated by employing the PSIM software tool for analysis and comparisons. The results corroborate that SVPWM has the simplest structure and provides the best performance.

Quality Characteristics of Biodiesel Derived from Microalgae

Cheol-hwan JEON,Don-min LEE,Chun-kyu PARK,Byung-ki NA,Sang min YIM,Choul-Gyun LEE 한국생물공학회 2016 한국생물공학회 학술대회 Vol.2016 No.10