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      • 法人稅의 轉嫁와 經濟效果

        鄭基淑,金剛虎 啓明大學校 産業經營硏究所 1989 經營經濟 Vol.22 No.1

        The economic effects of the Corporation income tax depend upon where the corporation income tax are shifted or not. And the corporation income taxes exert effects not only on investment but on the national income. The economic effects of the corporation income tax cannot be thoroughly analysed without a definite conclusion of the shifting and incidence. As the corporation income tax is conventionally include in direct tax, it is not shift. Today, however, the dominant argument runs that it is shifted. Economist have conducted a variety of statistcal analysis. A typical example was shown by Krzyaniak-Musgrave and Harberger. They reached a conclusion that the corporation income tax will shift at least 100%. But Cordon explains that the corporation income tax is hardly shifted. In Conclusion, We can say that when the corporation income tax is imposed. It is shift in most case. Dominant types of today's markets in Korea are monopoly and oligopoly, so the market share ratio of firm is relating high. When we consider this high ratio of the market share and the fact that firms decide prices according ?? the mark-up pricing principle. The possibility of the shifting of corporation income tax become higher.

      • SCOPUSKCI등재
      • KCI등재
      • SCOPUSKCI등재

        Electrodeposition of some Alpha-Emitting Nuclides and its Isotope Determination by Alpha Spectrometry

        정기석,서인석,Key-Suck Jung,In-Suck Suh Korean Chemical Society 1983 대한화학회지 Vol.27 No.4

        몇가지의 알파입자를 방출하는 핵종, 즉 악티늄족 원소들, $^{207}Bi$ and $^{210}Po$을 전해석출하는 장치를 만들었다. 스텐레스 원판으로된 환원전극에 이 동위원소들을 석출했으며(석출부분 직경=18mm), 산화전극으로는 백금선을 썼다. 전해질로 염화암모늄을 쓰고, 초기 pH=4, 염소이온농도=0.6M이하, 용액부피=15ml로 하여 1.5암페어(전류밀도=0.59A/$cm^2$)의 전류를 100분간 흘려주어 98.3%의 석출 회수율과 ${\pm}$0.7%의 재현도를 얻었다. 석출된 시료의 알파스펙트럼을 측정한 결과 에너지 분리도로서 $^{210}Po=18.3keV, ^{234}U=21.8keV$ 및 $^{239}Pu=36.0keV$인 반치전폭(full width at half maximum)을 얻었다. 국산 천연우라늄(충북·괴산) 시료를 전해석출하여 그의 알파스펙트럼을 구한 결과 $^{238}U\;:\;^{234}U\;=\;:\;6.1{\times}10^{-5}$을 얻었으며 $1.8{\sim}10^{13} neutrons/cm^2{\cdot}sec$인 중성자속으로 144일 동안 쪼여준 238U 시료를 전해석출하여 그의 알파스펙트럼을 구한 결과 $^{238}U\;:\;^{239}Pu\;:\;241Am\;=\;100\;:\;0.0263\;:\;5.20{\times}10^{-5}$을 얻었다. 조사시료중의 $^{238}U$에 대한 본실험의 정량결과는 고체형광측정법 및 질량 스펙트럼법에 의한 결과들과 상대오차 1.6% 이내에서 일치하였으며, $^{239}Pu$의 경우는 음이온교환분리-알파스펙트럼 측정 및 삼불화테노일아세톤(thenoyltrifluoroacetone)을 쓴 용매추출-알파스펙트럼 측정에 의한 정량결과들과 상대오차 ${\pm}$4.0%이내에서 일치하였다. An apparatus was made for the electrodeposition of alpha emitting actinide nuclides, $^{207}Bi$ and $^{210}Po$. The electrodeposition was made on a polished stainless steel plate cathode. The anode was made of platinum wire and to stir the solution. With the ammonium chloride as electrolyte initial pH = 4, chloride concentration = 0.6M and solution volume = 15ml, a current of 1.5 ampere(current density = 0.59A/$cm^2$) was flowed for 100 minutes for the quantitative recovery of electrodeposition and on average recovery of 98.3% was obtained within ${\pm}$0.7% uncertainty. Alpha spectrometry of the electrodeposited sample showed alpha peaks from $^{210}Po, ^{234}U$ and $^{239}Pu$ having energy resolution (FWHM) of 18.3, 21.8 and 36.0 keV respectively. The electrodeposition and alpha spectrometry for a natural uranium sample of domestic origin gave $^{238}U : ^{234}U = 1 : 6.1{\times}10^{-5}$ and for a neutron-irradiated uranium sample did $^{238}U : ^{239}Pu : ^{241}Am = 100 : 0.0263 : 5.20{times}10^{-5}$. The result of $^{238}U$ determination in the irradiated sample by electrodeposition-alpha spectrometry was in accord within ${\pm}1.6%$ of relative error with the results of solid fluorimetry and mass spectrometry. For $^{239}Pu$ the result of electrodeposition-alpha spectrometry was in accord within ${\pm}$4.0% of relative error with the results of anion exchange separation and the thenoyltrifluoroacetone(TTA) extraction both followed by alpha spectrometries.

      • KCI등재

        인공 고관절 전치환술에서의 혈관 손상 -증례보고-

        장재석 ( Jae Suck Jang ),정철영 ( Chul Young Jung ),이수호 ( Soo Ho Lee ),김기용 ( Key Yong Kim ) 대한고관절학회 1997 Hip and Pelvis Vol.9 No.1

        Although the rate of vascular complication of reconstruction is uncommon in total hip arthroplasty, human life could be threatened or patients may lose their lower limbs by the vascular injuries'. As the numbers of revision surgery are increasing, the surgeon should be alert to recognize the vascular accident and make a prompt management to save limbs. We have experienced four cases of vascular injuries during total hip arthroplasties. Two cases were happened during revision surgeries, one case of secondary operation after a fixation failure of trochanteric fracture and a primary total hip arthroplasty with Cushing syndmme. Two cases of vascular injuries were found during acetabular replacement, screw fixation and temporary steinmann fix- ation of bone graft. And there were two cases with bleeding tendency and significant blood loss was found even from small vascular branches, which was managed by the angiographic embolization in one case. All cases could be managed by vascular surgery or angiographic embolization. We realized that the vascular injuries needed urgent management including vascular surgery and angiogram. And embolization under angiogram was safe and very helpful even in bleeding tendency.

      • SCOPUSKCI등재

        Solvent Extraction of Uranium with Acetylacetone and Tri-n-Butyl Phosphate in n-Dodecane

        배규선,정기석,Kyu Sun Bai,Key Suck Jung Korean Chemical Society 1980 대한화학회지 Vol.24 No.3

        도데칸에 녹인 아세틸아세톤과 트리부틸인산으로 묽은 질산우라닐수용액에서 우라늄(Ⅵ)을 추출했다. pH 1 이상에서 이 혼합추출제의 상승적 효과가 관측되었다. 추출되는 화학종은 1:2:1 및 1:2:2 우라닐-아세틸 아세톤-트리부틸 인산착물이다. 이들 반응의 추출정수들을 측정하였다. Uranium (Ⅵ) was extracted from dilute aqueous solutions of uranyl nitrate with acetylacetone and tri-n-butyl phosphate in n-dodecane. Synergistic effect was observed with the mixed reagents above pH 1. The species extracted are the 1:2:1 and the 1:2:2 uranyl-AA-TBP complexes. The extraction constants for these reactions have been determined.

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