去來費用理論을 利用한 效率的인 企業모델에 관한 硏究 : 企業形態에 따른 去來費用과 稅金費用을 中心으로

沈載淵 대불대학교 1995 論文集 Vol.1 No.1

Enterprises have to shoulder several kinds of taxes directly or indirectly. Especially, the taxation which has a great effect on activities of an enterprise is a kind of tax item which is imposed on the rofits of the enterprise. For instance, when we have to decide on the financial structure of the enterprise how to unite its equity capital and borrowed one, and its production structure how to distribute its labor and equipments of machines, the corporation tax plays an important role. The corporation tax system also plays a pivotal role in deciding on whether we maintain a type of enterprise as an individual enterprise or a corporation one. This kind of corporation tax is levied an profits of an enterprise(taxable income). Taxes are levied double on incorporated enterprises due to their taxation structure in that dividend income taxes are imposed on investors when the profits of enterprises which have shouldered their corporation tax are alloted to the investors. In order to reduce this double taxation, we have a tax credit for dividends but we still seem to have a double taxation because tax on their income from dividends is not exempted completely. In spite of the double taxation structure, incorporated enterprises are operated in a more advantageous way than individual enterprises in terms of tax costs. Morever, incorporated enterprises are fit for a large type of enterprise get capital from others as a non-tax factor. However, with trade frictions among countries which are caused by the liberalization of trade, it becomes more difficult for us to set up taxation policies in order to protect incorporated enterprises than any other time. Especially, with the trend of globalization of trade corning on, incorporated enterprises become a type of enterprise which is placed at a disadventageous position in terms of tax costs if there is a change of tax rate which the corporation tax rate exceeds its income tax rate like in U.S.A. When we take a non-tax factor into consideration, there remains several questions we have to solve : whether an incorporated enterprise can keep on existing as an advantageous from of enterprise? What result will the decision of investment to reduce tax costs bring about or to what extent will a change of tax rate be possible? In conclusion, in this study I have attempted to promote the validity of the theory of transaction cost in understanding the taxation effects of enterprises by taking advantage of the theory of transaction cost which have influence relatively on a taxation factor as a non-tax factor, by studying bibliographically the effects of taxation accompanied by the financial structure and the decision of investment and by presenting us with a model of an effective enterprise which has a non-tax factor(transaction cost) and tax cost.

企業不實 豫測에 관한 硏究

沈載淵 대불대학교 1997 論文集 Vol.3 No.1

Corporation bankruptcy are responsible for a great deal economical loss not only to the people connected with the enterprise but also to society as a whole. Therefore a prediction of corporation bankruptcy can help to reduce this occurrence. The purpose of this study is to develop a model to predict a business failure by using factors that are suggested to affect the failures of firms. The predictability of failing firms in advance has long been examined in accounting and finance literature. With the increasing number of business failures of particularly firms in the last few years, the idenifcation of factors affecting the success(or failure) of business has received much attention in recent years. This provides the impetus of this study. Thus, this study addresses the predictibility of business failures, but the emphasis is given to firms which have mostly been ignored in prediction model by using factors that are more directly related to the failures of business.

우리 나라 地方稅制의 改善方案에 관한 硏究

심재연,최석성 대불대학교 1999 論文集 Vol.5 No.1

This study discusses these important issues and tries to provide relevant policy recommendations for Korea's redesign of intergovernmental assignment of revenue sources. Korea has to develop a systematic legal framework for a transparent and streamlined assignment of functions, authority financing arrangements and accountibility among the level of government. There are many studies for intergovermental fiscal relations between the central and local government in federalist economies and a few researches in unitary countries such as Korea. However, there are few studies for the tax assignment and revenue sharing of subnational level. (1) review the issue of the choice of local revenue sources from the perspective of establishing efficient local government, buoyancy and fair distribution of the tax base, including the roles of property taxes, automobile tax and income taxes. Aggregate land tax could be divided to local land tax which is for the local fiscal accountability and new aggregate land tax for land policy of national government. Automobile tax also could be divided to property type of automobile tax and transportation tax which is for internalizing the externality of automobile using. Local government and provincial government might share the local income tax which is currently assessed only for local government. (2) review the issue of the intergovernmental transfers between the provincial and local government. Considering the current very unequal disparities of the fiscal capacity, fiscal equalization is very important process through which a provincial government funds local governments in order to reduce the disparaties in revenues that local governments can raise using their own tax instruments. Fiscal equalization program of metropolitan governments might .-be.. reformed to incoporate the horizontal fiscal transfer system. Further, fiscal transfers for tax collection delegation might be transformed to fiscal equalization transfers, and tax collection delegation of provincial governments would be returned to their own administration.

$7.23{\sim}26$ 경북 봉화군 호우피해 현장조사 결과 및 대책

최우정,정재학,심재현,이원호,박연수,Choe, U-Jeong,Jeong, Jae-Hak,Sim, Jae-Hyeon,Lee, Won-Ho,Park, Yeon-Su 한국수자원학회 2008 물과 미래(한국수자원학회지) Vol.41 No.8

난소 및 난소 종양 염전의 초음파 소견

오연희,이현경,이원재,이성우,박수성,윤혜원,임문환,심재철,김용탁,김성숙,김정란 동국대학교 경주대학 1993 東國論集 Vol.12 No.-

Acute torsion of the ovary and ovarian mass is a recognized surgical emergency, but rarely has the diagnosis been made preoperatively on the basis of imaging studies. The sonographic findings in 14 cases of surgically proven torsion of the ovary and ovarian mass are described. Mostly cystic ovarian mass, engorged vessel, dilated uterine tube, beak-like echo(torsion site), smooth mass wall thickening an free-fluid collection in cul-de-sac are described. More significant in terms of specificity were the demonstration in 6 cases(42.9%) of the smooth mass wall thickening and in 8 cases(57.1%) of a free fluid in the cul-de-sac. We report the sonographic findings of ovary and ovarian mass torsion that may suggest the preoperative diagnosis of this condition.

디지털 치료기술 산업 육성에 따른 투자와 경제적 파급효과

김재현 ( Jae-hyun Kim ),문종윤 ( Jong Youn Moon ),장지은 ( Jieun Jang ),심정연 ( Jung Yeon Sim ),신재용 ( Jaeyong Shin ) 한국보건행정학회 2020 보건행정학회지 Vol.30 No.4

The digital treatment technology industry is one of the core fostering industries of the Moon Jae-in government along with the global trend. The purpose of this study is to compare and analyze the investment and economic ripple effect on the related industries. To this end, we used the industry-related table, which is the actual measurement data for 2015 that the Bank of Korea actually measured and released every 5 years in 2019. The digital treatment technology industry was not clearly classified within Korea’s industrial classification system, so the contents of the industry-related survey were analyzed, and the digital treatment technology industry was reclassified and then analyzed. As a result of the analysis, it was analyzed that the production induction effect of the digital treatment technology-related industry in 2015 was 1.770, the value-added induction effect was 0.875, and the employment induction effect was 19.128, which was higher than that of other industries in Korea. As a result of the analysis of the economic ripple effect (scenario 1), the production inducing effect was about 370 billion won, the added value inducing effect was about 185 billion won, and the employment inducing effect was 4,044 people. The results of this study are expected to play a large role in economic revitalization as the effect of inducing production, increasing employment, and creating added value through fostering the digital treatment technology industry is expected to play a large role in activating the economy. It is expected to play a large role in providing central medical services. Therefore, it is expected that policy support for revitalizing the digital treatment technology industry through active investment support and tax benefits from the government to foster the digital treatment technology industry is necessary.

공동육아 어린이집의 연령통합 교육과정 운영 연구

임재택,심미연 부산대학교 과학교육연구소 2007 교사교육연구 Vol.46 No.2

본 연구는 공동육아 어린이집의 교육과정 운영에서 연령통합의 특성이 구체적으로 어떻게 드러나는지 살펴보는 것을 그 목적으로 하였다. 이를 위해 본 연구 참여기관으로 부산지역 공동육아 어린이집인 S어린이집을 선정하여 2007년 1월 2일부터 2007년 4월 24일까지 총 35회기를 통해 참여관찰, 교사와 부모 면담, 그리고 어린이집의 각종 문서를 자료로 수집하였다. 수집된 자료는 주제에 따라 분류, 분석하였고 연구결과, S어린이집에서는 연령통합의 범위가 아이에서 교사, 그리고 부모로 확대되어 다양한 연령의 아이, 어른이 함께 관계를 맺고 살아가는 것으로 나타났다. The purpose of this study is to understand how the characteristic of the integration of ages are revealed specificly in managing educational process of the Cooperative Child-care Center. The preceeding research was carried out for this purpose and S care center was chosen as the participant organ in this study. The field study and interviews with teachers and parents were done as well as various kinds of documents in the center were gathered through 35 sessions from Jan 2, 2007 to Apr 24, 2007. All the collected data were classified and analyzed by theme. The result includes the followings: The range of age integration is magnified from children to teachers and parents, so children in different ages and adults live together having relationships with one another.

냉수 가글링과 젖은 거즈를 이용한 구강간호가 비강수술 환자의 갈증 및 구강상태에 미치는 효과 비교

이인선,심명숙,나은희,강재연,김지혜,황민영,윤계숙,성영희 병원간호사회 2006 임상간호연구 Vol.11 No.2

Purpose: This study researched the comparison of oral care methods between the wet gauze and the water gargling for nasal surgery patients. It executed to find out more effective method to relieve thirst. Method: We divided two groups; the wet gauze and the cold water garaling. We assessed patient's oral cavity state and sebjective oral dryness for three times; firstly before the intervention, secondly 15 minutes after 1st intervention and thirdly 15 minutes afrer 2nd intervention. Result: As the intervention, there was no difference on oral condition subhectvely, but there was a difference on thirsty reduction objectively. As the aral dryness has relieved through both methods. It showed the repeated gargling helps more to relieve oral dryness effectively than the wet gauge. At PACU, post nasal surgery patient's oral dryness was decreased with gauze more than two times, patient's oral dryness was relieved. Whereas the dryness was relieved after applying the cold water gargling for just one time. Conclusion: The water gargling is more effective intervention than the wet gauze. Especially, oral dryness was improved in the section of objetive oral assessment index.

논문 : 춘천지역 사회발전 단계 시론 - 춘천 맥국설과 관련하여 -

심재연(Jae Yeon Sim) 강원사학회 2002 江原史學 Vol.0 No.17·18

N/A N/A

뼈 발달에 관한 성장인자를 가진 한약재가 성장기 흰쥐 동물모델에 미치는 영향

심재원(Jae-Won Sim),안희영(Hee-Young Ahn),심소연(So-Yeon Sim),김희영(Hee-Young Kim),조용주(Yong-Ju Cho),조영수(Young-Su Cho) 한국생명과학회 2019 생명과학회지 Vol.29 No.5

본 연구는 성장 유도 인자가 포함된 여러 가지의 한약재의 조성물을 활용하여 성장기 흰쥐에서 골성장판 길이, 대퇴부 길이, 골밀도(Bone mineral density) 및 혈액분석을 통해 키 성장 효과를 검증하고자 한다. 먼저, 골성장판길이 분석 결과, N군에 비해 PC군과 Gh-199군 및 Sh-188군의 골성장판 길이가 전반적으로 증가하였고, 특히 Gh-199군의 경우 PC군보다 더 우수한 골성장판 길이 성장률을 보였다. 대퇴부 길이 및 골밀도 경우 Gh-199군에서 보다 긍정적인 효과를 나타내었다. 반면에 황기분말을 급여한 PC군의 경우, Gh-199군 및 Sh-188군과 달리 높은 혈중 AST 및 ALT 수치를 나타내었다. 성장호르몬 인자 중 하나인 IGF-1의 결과, PC군과 Sh-188군은 비슷한 경향이었으며, Gh-199군에서 보다 증가한 것으로 나타났다. 따라서, 이상의 결과 골성장판, 대퇴부길이, 골밀도 및 혈액분석 결과 모두 Gh-199군에서 긍정적인 결과를 나타내어 본 실험에 사용한 한약재 조성물은 키 성장에 효과가 있을 것으로 기대된다. The purpose of this study was to examine the growth plate, femoral bone length, bone mineral density, and blood composition in various experimental animals fed with oriental medicinal herbs containing growth factors. First, the lengths of the bone growth plates of the positive control (PC) group (fed with Astragalus membranaceus) and the Gh-199 and Sh-188 groups were increased when compared to group N. The Gh-199 group showed a greater increase in bone growth when compared with the PC group. In terms of the femoral bone length and bone mineral density, the effect of both Gh-199 and Sh-188 powders were as good as those of the PC group, and the Gh-199 powder showed a positive effect. Conversely, in the PC group, unlike the Gh-199 and Sh-188 groups, the aspartate aminotransferase(AST) and alanine aminotransferase(ALT) activities in the blood were increased, indicating that A. membranaceus is toxic to the body. Both the PC and Sh-188 groups also showed higher insulin-like growth factor-1(IGF-1) activity when compared with the Gh-199 group. Overall, the bone growth plate, femoral bone length, and bone mineral density measurements, and the blood analysis showed positive results in the group treated with Gh-199, and no specific toxicity of the herbal medicine in the body was evident.