우리나라 M&A에 대한 조세제도에 관한 연구

최영동,오화중 호남대학교 대학원 2004 호남대학교 대학원 논문집 Vol.4 No.-

Lately, encountering the IMF economic crisis, corcorations are reorganizing the system. The tax management becomes the bic issue not only in the enterprise but also in the research. Owing to the change of the national management environments, the reorganization of system is unavoidable, but the enormous burden of taxation makes the rearrangement difficult. Therefore the improvement in the taxation system to remove the obstacle of taxation is necessary. To cope with the change of the management environment, the government revised the tax law in December 1998 and established the several taxation systems for the coalition and division of corporations. Before it, whenever meeting those problems, the government dealt with them sporadically. But this revision is the systematic tax law related with the coalition and division of enterprises. Especially as the division of enterprises is carried out for the first time, Korea will have the advanced taxation system. Generally, the taxation system related with the coalition and division of corporation includes criticism and disputes in explaining and executing the actual tax law. Due to this, in foreign countries, the taxation system connected with the reorganization of companies belongs to the complicated tax area and remains as the long-standing problem. In the case of Korea, the taxation system about the change of the organization of corporation is the first attempt and the cases of execution are insufficient. Therefore many difficulties are expected in enforcing the tax law. The purpose of this study is to classify the several theories about the division of companies and to systemize the theories around the division of corporations.

HAI 제어기에 의한 IPMSM 드라이브의 최대토크 제어

최정식,남수명,정동화 국립7개대학공동논문집간행위원회 2005 공업기술연구 Vol.5 No.-

Interior permanent magnet synchronous motor(IPMSM) has become a popular choice in electric vehicle applications, due to their excellent power to weight ratio. The paper proposed maximum torque control of IPMSM drive using hybrid artificial intelligent(HAI) controller. The control method is applicable over the entire speed range and considered the limits of the inverter's current and voltage rated value. Also, this paper proposed speed control of IPMSM using adaptive learning mechanism fuzzy neural network(ALM_FNN) and estimation of speed using artificial neural network(ANN) controller. The proposed control algorithm is applied to IPMSM dreve system controlled ALM-FNN and ANN controller, the operating characteristics controlled by maximum torque control are examined in detail. Also, this paper proposed the analysis results to verify the effectiveness of the ALM-FNN and ANN controller.

정신분열병 입원 환자에서 단축형 증상관리 훈련의 효과:예비적 연구

최충식,채정호,우동원,최영희,함웅,이규항,장미화 대한신경정신의학회 2001 신경정신의학 Vol.40 No.1

연구목적: 정신분열병 환자에서의 재활치료는 개인의 극복 기술과 능력을 향상시키고 재발을 유발시킬 수 있는 스트레스의 부정적인 영향을 중화시킴으로써 질병의 만성화를 막고 사회기능을 호전시킬 수 있기에 점차 그 중요성이 대두되고 있다. 본 연구는 만성 정신분열병 입원 환자에서 재활치료의 하나인 단축형 증상관리 훈련이 정신장애에 대한 자기 인식에 미치는 효능을 알아보기 위하여 시행되었다. 방법: 정신분열병으로 진단받고 입원 중인 환자들에게 재발경고징후를 규명하는 것, 재발경고징후를 관리하는 것, 지속증상을 극복하는 것, 술과 불법 약물을 피하는 것 등으로 구성된 승인-UCLA 사회기술 및 독립적인 생활기술훈련 단위 중 증상관리단위를 기초로 한국실정에 맞게 축약한 증산관리 훈련을 주 1회, 60분씩, 4∼5주간 실시하였고 실시 전후에 전신장애 비인식 평가 척도(Scale to Assess Unawareness ofMental Disorder; 이하 SUMD)로 자신의 정신장애에 대한 인식을 평가하였으며 임상적 전반적 인상(Clinical Global Impression;이하 CGI)로 임상 상태를 조사하였고 각 인구학적 변인들을 조사하였다. 결과: 환자 30명이 훈련을 완수하였으며 이들의 평균 연령은 36.6±7.6세였고 남자가 14명(46.7%), 여자가16명(53.3%)이었다. SUMD 점수는 훈련 전 16.9±4.0점에서 훈련 후 12.9±4.2점으로 유의하게 줄어 정신장애에 대한 자기 인식 정도가 향상되었으며(p<0.01), CGI도 훈련전의 3.7±0.9점에서 훈련 후 2.8±0.8점으로 유의하게 호전되었다(p<0.01). 환자의 연령, 발병시 연령, 유병 기간, 입원 기간, 항정신병약물 사용 용량, 교육 정도, CGI로 평가한 임상 상태등은 정신장애의 자기 인식 정도와는 관련성이 없었다. 결론: 정신분열병 입원 환자에서 단축형 증상관리 훈련은 정신장애에 대한 자기 인식을 증가시킬 수 있는 방법이 될 가능성을 확인하였으며 이 방법이 정신분열병 재활치료의 중요한 요소가 될 수 있음을 알 수 있었다. Objectives : The purpose of this study was to examine whether Symptom Management Module-Korean Brief Version(SMM-B) is effective as a psychosocial treatment of the inpat-ients with chronic schizophrenia. We also questioned which of demographic and clinical characteristics could be predictors of differential treatment response. Methods : The subjects were composed of 30 inpatients with chronic schizophrenia, who were trained with weekly session of SMM-B for 5 weeks. Before and after the training, the level of psychopathology, knowledge about schizophrenia were assessed as dependent variables by using Clinical Global Impression(CGI) and Scale to Assess Unawareness of Mental Disorder(SUMD). Results : Overall, patients showed improvement over the treatment period on psychopath-ology as well as knowledge about psychosis. Total scores of SUMD were changed from 16.9±4.0 before training to 12.9±4.2 after training(p<0.01) and scores of CGI were improved from 3.7±0.9 to 2.8±0.8<p<0.01). Howver age, gender, years of education, age of onset, duration of illness, duration of admission, numbers of psychiatric admission, and clinical status evaluated by CGI were not correlated with unawareness of psychosis. Conclusion : These results suggest that SMM-B could be a reliable method to improve self-aw-areness of psychosis in patients whth chronic schizophrenia and one of important elements in rehabilitation.

월출산국립공원 수질특성에 관한 연구

최형일,김난희,강영주,채희정,김연풍,조도호,설동화 조선대학교 환경공해연구소 2007 環境公害硏究 Vol.20 No.1

Because mountain streams have narrow widths and steep slopes compared to streams and lakes, hours of immobility are considerably short, and the quality of mountain streams has been greatly influenced by rainfall, land-use, components of the streambed and types of forests. During the summer when heavy rainfall occurs, eroded earth and sand flow into mountain streams and cause temporarily high turbidity. It is also the cause of eutrophication, which is frequently found in downstream. As evaluation standards for the quality of mountain streams were not established in Korea, this quality was evaluated by examining some items based on quality standards for drinkable water and research on the influences of pollution in mountain streams, which showed that these were seldom in downstream water systems. Mountain streams within Wolchulsan National Park flow into a reservoir and when characteristics of mountain streams from forests and rainfall that flow into mountain streams through forest ecosystems were studied, results of measuring its changes are as follows. Monthly changes of pH were low between April and August and higher starting October, and the EC was measured higher in the winter and the spring and tended to be low starting April. The EC on the 19th of May and the 23rd of October and the concentration of floating materials and COD_(Mn) were observed to be higher due to the influence of rainfall on the 19th of May and the 22nd of October, and it was judged that the washing out of dried deposits attached to the water pipe and the leaching of woods were influenced by rainfall. It is considered that real-time monitoring of water quality for a long time and water quality conditions during and after rainfall should be examined for ensuring basic data of water quality and evaluating characteristics and seasonableness of mountain streams, which may be greatly changed by artificial influence in the future.

도로교통소음의 수평·수직적 전달 및 감쇠 특성

최형일,채희정,김연풍,조도호,설동화,정숙경,김정애 조선대학교 생산기술연구소 2007 生産技術硏究 Vol.29 No.1

This study has been conducted to achieve the following objectives: First, in order to understand the horizontal propagation and attenuation characteristics for the road traffic noise, we selected actively developed areas within 100 meters away from the road to measure the level of traffic noise near a road. To measure the noise near a railroad, we selected areas within 100 meters away from the road. In this way, we analyzed the horizontal propagation and attenuation characteristics for the traffic noise occurring in diversified areas. Second, in order to understand the vertical propagation and attenuation characteristics for the road traffic noise, we measured and analyzed the distributional characteristics of vertical sound pressure levels on each floor of multi-storied apartment buildings according to changes of traffic load and types, and the existence or nonexistence of soundproof walls. For the case of the road traffic noise, we also selected we measured and analyzed the different noise levels on each floor of multi-storied apartment buildings from the soundproof wall. The results of Horizontal propagation and attenuation characteristics for the road traffic noise are as follows: In cases of the soundproof wall + raising ground, raising ground, cutting land, and flat land as distance increases, the sound pressure level steadily decreases. The soundproof wall + raising ground has an especially high distance decrease compared to the other areas, and the sound pressure level for the raising ground is higher than that of the cutting land with a measurement of 10.7~12.1dB(A). Vertical propagation and attenuation characteristics for the road traffic noise are as follows: The amount of sound pressure level decrease is 12.6- 14.5dB(A) for first floor when measuring the vertical sound pressure levels at soundproof wall, which indicates a fairly large decrease. At fifth and sixth floor, the amount of decrease is 2.3dB(A), which indicates a small decrease.

가교화 쌀 전분의 이화학적 특성

최현욱,정구민,김정호,문태화,박천석,백무열 경희대학교식량자원개발연구소 2007 硏究論文集 Vol.26 No.1

Bacillus sp. CS-17을 이용하여 제조한 청국장의 발효기간에 따른 향기성분 변호

최웅규,이석일,손동화,지원대 한국위생과학회 2002 한국위생과학회지 Vol.8 No.2

전통식으로 담근 청국장과 Bacillus sp. CS-17을 이용하여 제조한 청국장의 향기성분을 비교하였다. 전통식으로 제조한 청국장에서 동정된 향기성분은 hydrocarbone류가 5종, alcohol류가 5종, ester류가 4종, acid류가 3종, aldehyde류가 2종, ketone류가 2종, phenol류가 3종, furan류가 2종, pyrazine류가 4종 등 30종이 확인되었다. Bacillus sp. CS-17을 이용한 청국장에서 동정된 향기성분은 hydrocarbone류가 3종, alcohol류가 2종, aldehyde류가 2종, ketone류가 2종, phenol류가 3종, furan류가 3종, pyrazine류가 5종, pyridine류가 3종, 질소함유화합물로는 2종, thiazole류가 1종, 기타 화합물로 1종 등 모두 27종이 확인되었다. 동정된 성분 중에서 2-hydroxy-6-methylbenzaldehyde, 2-heptanone, 2-furancarboxaldehyde, 2.3-dimethyl-5-ethylpyrazine, 2-picoline, 3-picoline, 5-ethy1-2-picoline, trimethyloxazole, 1,2,6-trimethylpiperidine, 2,4,5-trimethylthiazole 및 chloroform 등의 성분들은 전통식으로 제조한 청국장에서는 확인이 되지 않았으나, Bacillus sp. CS-17을 이용한 청국장에서는 동정되었다. This study was conducted to compare flavor components of chunggugjang fermentated with Bacillus sp. CS-17 to those of traditional chunggugjang. 30 flavor components identified in traditional chunggugjang. 30 flavor components identified in traditional chunggugjang were five hydrocarbones, five alcohols, four esters, three acids, two aldehydes, two ketones, three phenols, two furans and four pyrazines. 27 flavor components identified chunggugjang fermentated with Bacillus sp. CS-17 were three hydrocarbones, two alcohols, two aldehydes, two ketones, three phenols, three furans, five pyrazines, three pyridines, two nitrogen containing compounds, one thiazole and one other compounds. Among the detected components, 2-hydroxy-6-methylbenzaldehyde, 2-heptanone, 2-furancarboxaldehyde, 2,3-dimethyl-5-ethylpyrazine, 2-picoline, 3-picoline, 5-ethy1-2-picoline, trimethyloxazole, 1,2,6-trimethylpiperidine, 2,4,5-trimethylthiazole and chloroform were identified in chunggugjang fermentared with Bacillus sp. CS-17, but not in traditional chunggugjang.

스포츠 行爲의 道德性에 關한 硏究

최충환,정동화 중앙대학교 스포츠과학연구소 1999 體育硏究 Vol.- No.12

The purpose of this study is to present possibility for understanding and development of sport behavior by re-interpreting the morality of sport behavior showed the aspect of physical education and sports. Moral responsibility in sports behavior can be found in self-relation, others-relation and relation between self and society. Obligation in sports behavior occurs when they believe each other and it becomes a characteristic. To observe regulations are general promise in sports society. Therefore spectators, referee and counterpart requires to keep the promises and they believe the other man must keep the promises. The promises is a truthful contraction and basic obligation of sport behaviorist. Faith in sports behavior is connected with responsibility, the conscious, custom, betrayal and also understood in concerns with personality. Personality is a dynamic organization of psychology·physiology system and means to determine human behavior and consideration about circumstances which is surrounding human. Therefore personality means self-awakening present will and future will which intends self-conservation. Sports behavior is a learning process of self-actualization and active self-accomplishment. Therefore sports behavior request to include endeavor of human behavior and it is an self-behavior in truthful meaning.

담양신설 IC의 교통소음도 조사연구

최형일,강영주,채희정,김연풍,조도호,설동화,정숙경 조선대학교 환경공해연구소 2007 環境公害硏究 Vol.20 No.1

After the vehicle has become a large formation with high-speed, loud noise from an express highway is increasing, and the number of large-scale apartment complexes, which are recently being constructed in the metropolitan area nearby the express highway and IC, is increasing gradually. Compared with a main road, the traffic volume and the speed of a vehicle between IC and the ramp way [turn-off] are smaller. If the ramp way is rightly connected with the downtown area, however, the traffic-noise that comes about in surrounding areas will be in conjunction with the traffic-noise from the main road of express highway and that of the ramp way. This research has selected a place that hasn't had a road or a commercial quarter nearby the main-road of IC and ramp way. Then we have studied the traffic-noise status under minimizing influence of its outer-noise, which occurs in IC. 1. The traffic volume change of a small and full-sized car with time has been kept on regularity in 2004 and 2005. As the traffic volume of a full-sized car has diminished remarkably, it has been maintaining through 6:00a.m.-10:00 a.m. As it has decreased since lO:OO a.m.. we have also observed the traffic proportion going up. 2. Monthly traffic volume of small cars was higher in May, August and October than other months. We have observed that the high traffic volume during these months is due to the following: May-The Damyang festival, August-a high-demand season, October-viewing scarlet maple leaves. Monthly traffic volume of full-sized cars was generally higher in August, but it has decreased during 2006. This was due to the many construction trucks that were working on the extension of the 88 Olympic expressway. Therefore, there was more traffic volume in 2006 compared to 2004 and 2005. 3. In this study, the noise figures have been less than 55 dB(A) in 18 spots. There were 14 spots from 55dB(A) to 58dB(A). 58-61dB(A) : 20, 61-64dB(A) : 17, 64-67dB(A) : 18. There were 8 spots we observed at the highest level from 67dB(A) to 70dB(A). Those were the nearby spots separating the main road and Damyang IC. 4. Traffic-noise at the boundary between IC and the main road of an expressway was higher than that of the same distance in other places. 5. We have observed that traffic-noise is low in places with mountains that serve the role of soundproofing walls. Thus, the fundamental sound hadn't affected it.

사용자 인식 스마트 홈 미러

최건영,고성화,김종옥,박은서,김완규,백경동,박동규 순천향대학교 부설 산업기술연구소 2021 순천향 산업기술연구소논문집 Vol.27 No.2

The Internet of Things, the core of the Fourth Industrial Revolution, is growing by incorporating various technologies into various fields. Among them, smart home systems that apply IoT technology to home environments are being actively studied. The home hub market, a means of communication for smart homes, is also developing at the same time. As the home hub market develops, security threats are also increasing accordingly. In this paper, 'Smart Home Mirror' is implemented by combining mirror and IoT technologies so that users can use them to communicate with smart home applications and other devices. To meet security issues, users in it are recognized by using face recognition technology and AES between all data communications in it is applied. The proposed device’s usefulness is approved by implementing it in smart home environments.