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순손실이 기업규모와 유효세율간의 관계에 미치는 영향 : 정치적 비용가설의 검증
정문현,노현섭,김완섭 釜山大學校 商科大學 1997 釜山商大論集 Vol.68 No.-
Effective Tax Rates(ETR) are a biased proxy of political success because they may contain a factor, losses(LOSS), attributable to firm's operating results and experience rather than to success in the political process. To estimate the indirect effect of LOSS, the path model with two structural equations is built to identify the links between firm size and effective tax rates mediated by LOSS, and the remaining direct link between firm size and effective tax rates. Variables in the structural equations are modeled by a latent-variable approach (measurement model). The path model and the measurement model are estimated by LISREL. The results of the path model indicate that a significant portion of the firm size/tax rate relation was attributable to the indirect effects of the loss. Since loss result mainly from firms' operating characteristics rather than firm's political environment, the use of total effect of firm size on tax rates in previous studies to test the association of firm size and political success may be biased and can lead to improper conclusions.
피이드백 오차 학습 방법에 의한 리니어 펄스모터의 위치 제어
문춘섭,박정일 嶺南大學校 工業技術硏究所 1997 工業技術硏究所論文集 Vol.25 No.2
In this paper, we introduced the neural network of feedback error learning type to improve position accuracy of a linear pulse motor. A linear pulse motor is direct drive motor that has good performance in terms of accuracy, velocity and acceleration compared to the conventional rotating system with toothed system and screw spindles. In general, when we design the position controller of linear pulse motor, we have not considered the modelling error and load variations. In order to compensate these components, we introduced a neural network based on feedforward learning component and then used it next to the conventional feedback controller. Finally, we confirmed that the control of linear pulse is well performed by introduced controller.
우리 나라 상장기업의 법인세평준화성향에 대한 실증 연구
정문현,김완섭 釜山大學校 商科大學 1998 釜山商大論集 Vol.69 No.-
The purpose of this paper is to examine whether firms use the indirect tax reduction and exemption (reserve and special depreciation) to smooth corporate income tax. The corporate income tax is not determined strictly by gross profits itself but taxable profits which are able to be legally adjusted by deductible items. Therefore, the firms would like to minimize their own corporate income tax within tax reduction and exemption control law. It is not the final goal for firms to minimize the tax burden because a remarkable decrease of corporate income tax brings audit of tax auditorily. To reduce the risk of tax audit is more important for firms in the long-term. In order to avoid the tax audit, the firms' decision making about corporate income tax would not minimize tax but smooth tax. In some cases, tax smoothing leads to lighter of tax burden in the long-term than tax burden minimization in the short-term. Tax smoothing means to stabilize tax burden for a firm at a certain level. Established hypothesis in order to practice this study is as follows : The firms smooth the corporate income tax using indirect tax reduction and exemption. Wilcoxon matched-pairs signed ranks test is used to test hypothesis. The results of this study indicate that firms use the reserve and special depreciation to smooth corporate income tax. This study examined that tax smoothing tendency is measured by the reserve and special depreciation amounts without identifying corporate managers' intention to set reserve and special depreciation. But the implications of these results suggest that new recognition is offered to information users for corporate income tax reported accounting entity and the problems of tax authorities' operations.
건일로딘 정(미결정에토돌락 200 ㎎)에 대한 에토돌 정의 생물학적동등성
이정애,이윤영,조태섭,박영준,문병석,김호현,이예리,이희주,이경률 한국약제학회 2004 Journal of Pharmaceutical Investigation Vol.34 No.4
A bioequivalence of Etodol™ tablets (Yuhan corporation) and Kuhnillodine™ tablets (Kuhnil Pharm, Co., Ltd.) was evaluated according to the guideline of Korea Food and Drug Administration (KFDA). Single 200 ㎎ dose of etodolac of each medicine was administered orally to 24 healthy male volunteers. This study was performed in a 2×2 cross-over design. Concentrations of etodolac in human plasma were monitored by a high-performance liquid chromatography. AUCt (the area under the plasma concentration-time curve from time zero to 24 hr) was calculated by the linear trapezoidal rule method. C_(max) (maximum plasma drug concentration) and T_(max) (time to reach C_(max)) were compiled from the plasma concentration-time data. Analysis of variance was performed using logarithmically transformed AUCt and C_(max). No significant sequence effect was found for all of the bioavailability parameters. The 90% confidence intervals of the AUCt ratio and the C_(max) ratio for Etodol™/Kuhnillodine™ were 1.01 - 1.10 and 0.87 - 1.06, respectively. This study demonstrated a bioequivalence of Etodol™ and Kuhnillodine™ with respect to the rate and extent of absorption.
서울의 Penicillinase Producing Neisseria gonorrhoeae 발생빈도(1997)
김재홍,문득곤,김정수,김용준,임동진,박상훈,김희성,이민수,송기훈,김갑형,김형석,성소영,이인섭,김석우,황지환,조창근,김경문,부태성 대한화학요법학회 2000 대한화학요법학회지 Vol.18 No.3
Background : In recent years, gonorrhea has been pandemic and remains one of the most common STDs in the world, especially in developing countries. Objective & Methods : For the detection of a more effective therapeutic regimen and assessing the prevalence of PPNG, we have been trying to study the patients who have visited the Venereal Disease Clinic of Choong-Ku Public Health Center in Seoul since 1980 by means of the chromogenic cephalosporin method. Results : In 1997. 99 strains of N. gonorrhoeae were isolated, among which 45(45.5%) were PPNG. Conclusion : The prevalence of PPNG in Seoul, which had been decreased to 39% in 1996 after a peak of 74.3% in 1993, is increased to 45.5% in 1997.
부산연안역에서의 대기오염기상 예보시스템 개발에 관한 연구 : 고농도 오존일의 예측을 중심으로 Centering around Forecast of Ozone Episode Day
김유근,이화운,전병일,홍정혜,문윤섭 한국환경과학회 1996 한국환경과학회지 Vol.5 No.4
Pusan is the largest coastal city with a population of about four million in Korea. Because of increased and confused traffic, photochemical air pollution become a major urban environmental problem recently. The photo-chemical air pollution weather forecasting method preciser than existing air pollution forecast method has been developed to forecast ozone episode days with meteorological conditions using the data measured at 7 air quality continuous monitoring stations from June to September using 2 years (1994, 1995). The method developed in present study showed higher percentage correct and skill score than existing air pollution forecasting in KMA (Korea Meteorological Administration).
거대 점오염원이 주변 대기질에 미치는 영향에 관한 연구
김유근,이화운,전병일,장은숙,홍정혜,문윤섭,원경미,송정희 부산대학교 환경문제연구소 1996 環境硏究報 Vol.14 No.1
In order to show the effect of a vast point pollutant source on air quality of Pusan Thermoeletric Power Plant and its surrounding area, air quality around Pusan Thermoeletric Power Plant was simulated by ISCLT-2 which was supplied by EPA. For this purpose the emission amount of SO_2, NO_2 and TSP was calculated and atmospheric stability was classified for a recent decade(1985~1994) in Pusan. A result of the emission amount showed that much amount of NO_2, NO_2 and TSP are emitted from industrial area. It was clear that NO_2 is much emitted from line source and industrial area. And as a result of classification of atmospheric stability, neutral, stable and unstable state were 58%, 24.1% and 17.9%, respectivly. The result of ai quality simulation by ISCLT-2 showed that Pusan Thermoeletric Power Plant is affecting on the increse of 2.0ppb, 3.0ppb and 5.0㎍/㎥, SO_2, NO_2, and TSP respectively at its surrounding area, site A-3 which was located westward 2.2㎞ distance from Plant