Über die Rezeption von Steuergesetzen - 세법의 계수에 관하여 -

Ruben Martini,황남석 서울시립대학교 서울시립대학교 법학연구소 2015 조세와 법 Vol.8 No.1

. 다른 개별 법률의 경우도 그렇지만, 특히 우리의 실정 세법은 외국 입법례의 영향을 크게 받아왔다. 실정 세법 중에서도 근간이 되는 법률인 국세기본법, 소득세법, 법인세법 등은 광복 이후 제정 단계에서부터 외국, 특히 일본 세법의 영향을 크게 받았고 그 이후 개정 과정에서는 일본, 미국 등의 세법으로부터 큰 영향을 받았다. 한편 우리 세법에 큰 영향을 준 일본 세법은 제2차 세계 대전 종전 이전까지는 독일 세법의 영향을 많이 받았고 이후에는 미국 세법의 영향을 많이 받았다. 우리 세법이 받은 영향의 수준은 단순히 입법 과정에서의 참고 수준이 아니라 계수(Rezeption)의 정도에 이른다고 판단된다. 이런 이유에서 우리 실정 세법 규정 중 많은 것들은 그 연원을 외국의 구체적인 입법례까지 소급할 수 있다. 그러므로 우리 실정 세법 규정의 존재 의의를 온전하게 이해하기 위해서는 우리 세법의 계수법적 측면을 깊이 있게 이해할 필요가 있다. 그러나 다른 기본 법률(예컨대, 민법, 형법 등)의 경우 우리 법률의 계수법적인 특성 및 그 의미에 관해서 상당한 수준의 연구가 이루어져 있지만, 세법의 경우 이에 관한 연구는 사실상 전무하다고 해도 과언이 아니다. 외국의 경우 세법을 계수법적 관점에서 연구한 성과물이 많은 것은 아니지만 아래 논문 및 그 본문 중에 인용되어 있는 몇몇 문헌들은 그런 관점에서의 성과물이라고 할 수 있다. 아래 논문은 독일의 현직 실무가가 세법을 계수법적인 관점에서 고찰할 경우의 일반적인 특성과 유의점을 고찰할 것이다. 독일은 우리나라의 경우와 역사적 배경이 동일하지 않은 까닭에 그 논의를 우리 세법에 바로 대입할 수 있는 것은 아니지만 세법을 계수법적 관점에서 비교법적으로 연구할 경우의 일반적 방법론을 전개하고 있다는 점에서 참고할 필요가 있다고 판단하여 번역에 착수하게 되었다. 저자인 루벤 마르티니(Ruben Martini)는 1982년에 독일 하이델베르크에서 출생하여 하이델베르크 대학교에서 법학을, 하겐 방송통신대학교에서 경영학을 전공하였다. 그 후 2009년 제1차 독일사법시험에 합격하여 사법관시보로 근무하였고 2013년 제2차 독일사법시험에 합격하여 같은 해 11월부터 현재까지 프랑켄탈(Frankenthal) 지방법원에서 판사로 재직하고 있다. 참고로 이 번역의 주석은 모두 원주(原註)이며 역주는 붙이지 않았다.

Sarcopenia in hemodialysis patients from Buenos Aires, Argentina

Ruben Abdala,Elisa Elena del Valle,Armando Luis Negri,Pablo Bridoux,Luciana Gonzalez Paganti,Marina Bravo,Luis Sintado,Paula Di Rienzo,Omar R. Schiavelli,Maria Belén Zanchetta,Adrián Guinsburg 대한골다공증학회 2021 Osteoporosis and Sarcopenia Vol.7 No.2

Objectives: Sarcopenia is the loss of skeletal muscle mass and function that occurs with aging that can lead to greater morbidity and mortality. Chronic kidney disease and hemodialysis (HD) favors the development of sarcopenia.We studied the prevalence of sarcopenia and its components using European Working Group on Sarcopenia in Elderly People 2 proposed criteria and risk factors for its development in HD patients. Methods: In 100 adult HD patients, we evaluated: hand grip strength (HGS), muscle mass by dual energy X-ray absorptiometry and physical performance (gait-speed and sit-stand test). Results: Sixty patients were male and 40 were female; mean age 55.6 years. Prevalence of sarcopenia was 16% (11.1% in males and 25% in females; P = 0.05); 7% had severe sarcopenia. Prevalence of low HGS was 33% in males and 28% in females; low muscle mass was 30% in males but 70% in females and low physical performance 23% in males and 45% in females. Falls were reported by 23 patients. Patients with lower HGS had a higher prevalence of falls in the last year (40% two or more falls; P = 0.03). Only females with sarcopenia had lower bone mineral content. Neither age, body mass index, time on dialysis, or prevalence of diabetes predicted sarcopenia. Conclusions: A significant proportion of dialysis patients had sarcopenia, more frequent in females. Low HGS was associated with a higher prevalence of falls. Only females with sarcopenia had lower bone mineral content.

Conjugacy classes of automorphisms p-groups

Ruben A. Hidalgo 대한수학회 2011 대한수학회보 Vol.48 No.4

In this paper we provide examples of pairs of conformally non-equivalent, but topologically equivalent, p-groups H_1, H_2< Aut(S), where S is a closed Riemann surface of genus g ≥ 2, so that S/H_j has genus zero and all its cone points are of order equal to p.

«To know wisdom and instruction; to perceive the words of understanding . »

( Ruben Malayan ) 한국기초조형학회 2018 한국기초조형학회 작품집 Vol.2018 No.1

ON CONJUGACY OF p-GONAL AUTOMORPHISMS

Ruben A. Hidalgo 대한수학회 2012 대한수학회보 Vol.49 No.2

In 1995 it was proved by Gonz$\acute{a}$lez-Diez that the cyclic group generated by a p-gonal automorphism of a closed Riemann surface of genus at least two is unique up to conjugation in the full group of conformal automorphisms. Later, in 2008, Gromadzki provided a different and shorter proof of the same fact using the Castelnuovo-Severi theorem. In this paper we provide another proof which is shorter and is just a simple use of Sylow's theorem together with the Castelnuovo-Severi theorem. This method permits to obtain that the cyclic group generated by a conformal automorphism of order p of a handlebody with a Kleinian structure and quotient the three-ball is unique up to conjugation in the full group of conformal automorphisms.

The Impact of Micro-enterprises in Business Situations: A Comparison between Mexico and Korea

Ruben Aguilera,진창현,이기성 한국무역연구원 2018 무역연구 Vol.14 No.3

This microenterprise research aims to explore the role of microenterprises by comparing both countries’ situations (Korea vs. Mexico) and trying to observe through official statistics how these governments are applying different policies, and determining how this government decisions impact economic development. It will also be possible to see different paths taken by federal governments to support this sector, and how these commercial entities participate in the economic development of each country. The Mexican government is applying policies to support microenterprises as a way to generate employment, but these policies usually do not meet and understand Mexican microenterprises needs and realities, which is why more than 6 million microenterprises are informal. As in the case of Mexico, and to a lesser proportion in the case of Korea, microenterprises present an excellent opportunity for women, growth, development, and independence.

Design and optimization of an electromagnetic servo braking system combining finite element analysis and weight-based multi-objective genetic algorithms

Ruben Lostado,Pedro Villanueva Roldán,Roberto Fernandez Martinez,Bryan J. Mac Donald 대한기계학회 2016 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.30 No.8

The purpose of this paper is to show the design and optimization of a novel electromagnetic servo brake incorporating an Antilock brake system (ABS) function by Multi-objective genetic algorithms. To consider different design requirements, three types of Axisymmetric Finite element (FE) models were initially formulated parametrically to determine the braking force and position of the pusher at each instant during operation of the proposed device. Using a combination of the FE models and Weight-based multi-objective genetic algorithms (WBMOGA), the optimal geometry and dimensions of the proposed FE models were determined while maximizing the braking force of the device and minimizing both the current supplied by the battery and the weight of the assembly. Once an optimal configuration for each type of servo brake designed had been achieved, three prototypes were built and validated experimentally on a conventional test bench. Finally, the prototype that performed best of the three prototypes was mounted and tested on a hybrid test bench with a realistic ABS device. The good agreement between the results obtained from the simulations and those measured experimentally, suggests that the combination of FE models and WBMOGA may be used successfully to design and optimize any complex electromechanical device.

Connectivity properties of real BitTorrent swarms

( Ruben Cuevas ),( Michal Kryczka ),( Angel Cuevas ),( Carmen Guerrero ),( Arturo Azcorra ) 한국인터넷정보학회 2013 KSII Transactions on Internet and Information Syst Vol.7 No.9

BitTorrent is one of the most important applications in the current Internet. Despite of its interest, we still have little knowledge regarding the connectivity properties of real BitTorrent swarms. In this paper we leverage a dataset including the connectivity information of 250 real torrents and more than 150k peers to carefully study the connectivity properties of peers. The main topology parameters of the studied swarms suggest that they are significantly less resilient than random graphs. The analysis of the peer level connectivity properties reveals that peers continuously change more than half of their neighbours. Furthermore, we also find that a leecher typically keeps stable connections with a handful of neighbours with which it exchanges most of its traffic whereas seeders do not establish long-term connections with any peer so that they can homogeneously distribute chunks among leechers. Finally, we have discovered that a significant portion of the studied peers (45%) have an important locality-biased neighbourhood composition.

영원한 평화를 위한 GCS 역할

Ruben Coavarunias Giordano 경희대학교부설 밝은사회문제연구소 1996 밝은 社會 Vol.16 No.1

Determination of the contact stresses in double-row tapered roller bearings using the finite element method, experimental analysis and analytical models

Ruben Lostado,Roberto Fernandez Martinez,Bryan J. Mac Donald 대한기계학회 2015 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.29 No.11

Double-row Tapered roller bearings (TRBs) are mechanical devices that are designed to support high axial, radial and torque loads. This combination of loads produces high contact stresses on the bearing raceways that are difficult to predict and validate experimentally,and can cause defects like pitting and fatigue spalling. In response, theoretical models have been proposed by many researchers to calculatethe approximate distribution of contact stresses over the bearing raceways. More recently, numerical methods that are based on theFinite element method (FEM) have been used to obtain the contact stresses, although this method requires that the mesh size first be adjusted. This paper shows a process for adjusting a double-row TRB Finite element (FE) model. It is based on generating successivenonlinear FE submodels to calculate the distribution of contact stresses. A theoretical model and contact pressure sensors were used toadjust and validate the Finite element (FE) model.