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      • 조세혜택 측정치로서 유효법인세율에 대한 비판적 검토

        김기웅,김갑순 한국항공대학교 경영연구소 1999 경영연구 Vol.6 No.1

        The conceptual definition o f the ETR is being the mtio of taxes to pre-tax economic income. This ratio is intended to reflect each firm's tux burden and thus, its relative tax (dis)advantage, regardless of its production, investment, and finaning policies, or the nature of the tax subsides that produce its tax (dis)advantages. Studies using the average effective tax rate(ETR) to measure corporate tax (dis)advantage have played a critical role in tax legislation Recent research, however, has questioned the effectiveness of the ETR for this purpose. In this study we assess the availability and reliability of the ETR as a measure of tax (dis)advantage. Our critical assessments of this measure emphasize mther imperfections of the empirical measures of the ETR than the functional anomalies associated with its use as an indimtor of crass-firm differences in tax (dis)advantage. In conclusion, this study demonstrates that reliance on the ETR may be misplaced bemuse of limited availability and reliability as an indimtor of relative tax (dis)advantage. So, empirical results using ETR should be interpreted very carefully and alternative statistics, such as TSE, TCR, should be developed continuously.

      • SCOPUSKCI등재

        Acinetobacter sp. BE-254에 의한 유화제의 생산

        김순한,임이종,최경숙,정영기,장경립,이태호 한국미생물생명공학회 ( 구 한국산업미생물학회 ) 1996 한국미생물·생명공학회지 Vol.24 No.2

        Bioemulsifier를 생산하는 미생물을 토양으로부터 screening하였다. 그 중에서 유화활성과 유화안정성에서 가장 우수한 BE-254 균주를 순수분리하여 동정한 결과, Acinetobacter속으로 판명되었다. Bioemulsifier 생산을 위한 최적배지 조성은 n-hexadecane 4%, NaNO_3 0.2%, KH_2PO_4 0.05%, MgSO_4·7H_2O 0.05%, CaCl_2 0.01%, yeast extract 0.01%이였으며, 최적온도와 pH는 각각 30℃와 7.0이였다. 이러한 조건에서 500㎖용 shaking flask에 최적배지 50㎖를 넣어 배양했을 경우 대수증식기 말기인 5일째 균의 증식과 유화활성이 가장 높게 나타남에 따라 Acinetobacter sp. BE-254에 의한 bioemulsifier의 생산은 균의 생육과 밀접한 관련이 있는 것으로 판단되었다. 유화기질로서 hydrocarbon류, edible oil류, 그리고 petroleum fraction등에 작용시켰을 경우 이들 물질에 대해서 비교적 높은 활성을 나타내어 유화제 로서의 우수성을 시사 하였다. The strain producing bioemulsifier was isolated from soil samples. The isolated strain was identified as the genus Acinetobacter through its morphological, cultural and physiological characteristics. The highest emulsification activity and stability by Acinetobacter sp. BE-254 was observed after 5 days of cultivation in the culture medium containing n-hexadecane 4%, NaNO_3 0.2%, KH_2PO_4 0.01%, MgSO_4·7H_2O 0.01%, CaCl_2 0.01% and yeast extract 0.01%. The optimum pH and temperature for bioemulsifier production were pH 7.0 and 30℃, respectively. Furthermore the most of bioemulsifier was produced during the exponential growth phase, and this suggested that the bioemulsifier production was growth-associated. The bioemulsifier showed good emulsification activity on various emulsifying substrates such as hydrocarbons, edible oils, and petroeum fractions.

      • CoO단결정의 유전성과 전기 전도도 : Dielectric Properties and Electrical Conductivity

        金祥洙,金英鎬,趙順基 明知大學校 自然科學硏究所 1983 자연과학논문집 Vol.1 No.-

        Dielectric constant ?? dielectric loss ??, and conductrivity σof single crystal CoO as a function of frequency from 10²to ?? cps and temperature from 90K to 600K have been determined. The dielectric constant ?? is constant in the whole frequency range at 25℃. And the dielectric constant increases exponentially with temperature. Using modified Debye equations, thermal activation energy for ?? have been obtained 0.35 eV for temperature above about 300K. The plot of logo VS1/T gives straight line from 300K to 600K with activation energies 0.46 eV and 0.12 eV.

      • SCOPUSKCI등재

        Salmonella sp.의 신속한 동정을 위한 증진배양의 개선에 관한 연구

        김기태,김태우,옥순학,이영호,백운화 한국미생물생명공학회 ( 구 한국산업미생물학회 ) 1996 한국미생물·생명공학회지 Vol.24 No.6

        식품 및 생활폐수내의 존재하는 Salmonella spp.에 대한 효율적이고 신속한 동정을 위한 증진배야업을 개발하고자 하였다. 본 연구에 사용된 균주인 S. enteritidis 생육을 촉진시키기 위한 방법으로 cAMP 및 yeast extract를 사용하였는데 전자인 경우는 배지내의 농도가 10 mM 이상일 때 10^-3 cfu/ml의 균수로 7시간 배양후 균수가 control보다 약5배의 증가를 보였으며 후자인 경우는 0.6% 첨가시 10배의 증가를 보였다. 다른 균주들에 대한 선택적인 성장효과를 보기위하여 selenite broth와 bile salts를 사용하였고 이때 사용된 균주는 Staphylococcus aureus, Pesudomonas aeruginosa, Lactobacillus plantarum 및 Escherichia coli이었고 bile salts의 농도가 0.1%일때 네 가지 균주의 증식에 대한 억제 효과가 있었다. 두 단계의 증진배양법으로서 1차 증진배양에서는 selenite broth에 0.6% yeast extract를 첨가한 것으로 2차 증진배양에서는 0.1% bile salts를 첨가한 것으로 하였는데 타균과의 혼합배양에서 Salmonella의 초기균수가 10^0.3일 때 14시간 증진배양으로 10^8.5 cfu/ml까지 증식을 보였으며 초기균수가 1 cfu/100 ml인 경우는 10시간의 1차 증진배양과 6시간의 증진배양으로 약 10^7의 증식속도를 나타내었다. The development of an enrichment method for the rapid and effective identification of Salmonella spp. in sewage or food was studied. As a growth factor for Salmonella, 10 mM cyclic adenosine monophosphate (cAMP) in trypticase soy broth with 0.6% yeast extract (TSBYE) increased cell number five-folds and 0.6% yeast extract in selenite broth increased cell number ten-folds of control. Bile salts in slenite broth was tested for the selection of S. enteritidis in a mixture with Staphylococcus aureus, Pesudomonas aeruginosa, Lactobacillus plantarum and Escherichia coli. The latter four strains were effectively inhibited at 0.1% bile salt. A two-step culture method was used to enrich Salmonella spp.; a primary-enrichment and secondary-enrichment culture. At a primary-enrichment step, selenite broth with 0.6% yeast extract and 10 mM cAMP was used, and at a secondary-enrichment step, -0.1% bile salt was additionally used. Culture times of a primary-enrichment and a secondary-enrichment step were 8 hr and 6 hr, respectively. In this procedure, cell number increased from 10^0.3 to 10^8.5 with inhibition of other strains within 14 hr. In the case of an initial cell concentrarion as low as 10^-2 cfu/ml, a cell number increased to 10^7 cfu/ml by using a 10 hr primary-enrichment and 6 hr secondary-enrichment procedure.

      • B2C 전자상거래상의 사기범죄에 관한 탐색적 연구 : An Exploratory Study

        김영건,엄순하,곽기영 啓明大學校 産業經營硏究所 2003 經營經濟 Vol.36 No.2

        This study aims to present a framework for the analysis of various instances of frauds regarding on the B2C electronic commerce, one of the cyber crimes from among the phenomena of diverse adverse effects of the Internet. The framework arranges these fraud instances on a simple cross- tabulation that consists of four distinctive types: Consumers-Goods, Consumers-Services, Business-Goods, and Business-Services. The characteristics of the types were investigated by making a comprehensive examination of the instances by the types. The ways to prevent the frauds that belong to both consumers-goods and consumers-services were discussed in the normative aspect, while those to obviate the frauds of associated with the business-goods and business-services were discussed in the legal aspect.

      • PCB 검사를 위한 비젼 시스템 개발

        김기순,김준식 湖西大學校 工業技術硏究所 2002 工業技術硏究所論文集 Vol.21 No.-

        In this paper, we proposed the vision system that inspects automatically missing/wrong insertion of electronic components and the scratch filth on the end product of PCB. The system consists of the software part that inspects PCB products and the hardware part to control XY-table and CCD camera. The hardware part controls the XY-table to import the product images through the CCD cameras. The imported image are inspected by software part. The front side image of product is acquired by 1 times image and back side images are acquired by 4 times image. After the preprocessing through the noise removing and inspection area extraction, the inspection for front and back side components is done. In the inspection processes, we respectively use the features of electronic components, In the simulation, the proposed system has a good performance.

      • Vanadate가 사람의 제대혈관의 장력에 미치는 효과

        김민경,김기순,이경로 建國大學校基礎科學硏究所 1998 理學論集 Vol.23 No.-

        혈관작용성 물질의 연구에 이상적이라고 알려진 제대혈관의 장력에 미치는 vanadate의 효과와 그 작용기작을 규명하기 위하여 실험하였다. Vanadate는 사람의 제대정맥과 동맥 모두에서 농도의존적인 수축을 일으켰으며, 모든 농도에서 제대정맥이 제대동맥보다 더 큰 수축반응을 나타내었고, Methylene blue ( )를 혈관 절편에 전처리하거나 화학적으로 제대혈관을 탈내피 시킨 후 (saponin 0.03㎎/ml, 45min) verapamil ( )으로 전처리한 경우 vanadate의 수축반응은 제대정맥과 동맥 모두에서 유의한 차이가 없었으며, Indomethacin ( )으로 혈관 단편을 전처리한 후에는 vanadate에 의한 수축반응은 제대정맥과 동맥 모두에서 현저히 억제 (각각 97.6±0.02%, 97.3±0.01%)되었고 제대혈관 절편을 OKY046 ( )으로 전처리시킨 후 vanadate,의 수축 효과를 관찰한 결과 전처리 전과 유의한 반응의 차이를 볼 수 없었다. 사람의 제대혈관에서 vanadate에 의해 유발된 수축은 내피세포 비의존성 수축으로 제대동맥보다 정맥에서 수축 반응이 더 컷으며 ,vanadate에 의한 수축은 TXA₂가 아닌 prostanoid계의 다른 수축 물질에 의해 일어남을 알 수 있었다. Vanadium is a trace element essential for the normal development and growth of the human and animals. Under physiological conditions, it is present in small concentrations in serum and tissues of the different animals. This anion is able to inhibit ATPase and ATPase of different tissues, including the cardiac and vascular smooth muscle. These enzymes play an important role in the regulation of the vascular tone. In fact, it was recently reported that vanadate induced contractions of the vascular and non vascular smooth muscles. On the other hand, human umbilical vessels are known to be ideal for the study of vasoactive substances because of poor innervation of autonomic nerves to these vessels. The aim of present study was to investigate effect of vanadate on the vascular tension of the isolated human umbilical vein (HUV) and artery (HUA) obtained from full-term deliveries after cesarean section and to elucidate the mechanism of these vanadate-induced vascular response. Vanadate ( ) induced concentration-dependent contraction of HUV and HUA preparations. At all concentrations, contracting effect of vanadate was greater in vein than artery. Pretreatment with methylene blue ( ), soluble guanylate cyclase inhibitor and verapamil ( ), L-type channel blocker, did not affect vanadate-induced contractions of umbilical vessels. After chemical denudation with saponin (0.03㎎/ml, 45min), the contractile response to vanadate was not changed. To test whether prostanoid is related to this contraction, vascular preparations were pretreated with indomethacin ( ), cyclooxygenase inhibitor. Indomethacin suppressed the contracile response by 97.6±0.02% in the umbilical vein and by 97.3±0.01% in the umbilical artery. In both types of preparations, vanadate-induced contractions were not altered by OKY046( ), TXA₂(thromboxan A₂) inhibitor. These results suggest that vanadate produces contracions both in the isolated HUV and HUA, and that the vanadate-induced contractions are mediated, at least in part, through prostanoids other than TXA₂.

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