http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
잎들깨 품종별 토경 및 수경재배에 따른 생육 및 품질 비교
김정인,이명희,김상우,오기원,박재은,김민영,김성업,오은영,이정은,이은수,조광수,정찬식 한국약용작물학회 2023 한국약용작물학회지 Vol.31 No.3
Background: Soil salinization and disease incidence in perilla leaves have increased recently due to continuous cultivation. Methods and Results: Hydroponic cultivation of perilla leaves is needed to address this issue and, research on this topic is currently insufficient. This study compared the growth, leaf quantity, qual- ity, and storage of different leaf perilla cultivars in hydroponic and soil cultivation to select suitable varieties for hydroponic cultivation. Results showed that hydroponic cultivation resulted in better growth and increased leaf weight and quantity than soil cultivation. However, soil cultivation resulted in higher levels of functional components and antioxidant activity in all cultivars than hydroponic cultivation. Among the cultivars tested, 'Soim' had the highest leaf weight and quantity, whereas 'Somirang' was the most suitable cultivar for hydroponic cultivation due to its leaf shape, thickness, and edible leaf proportion. Conclusions: As the area of hydroponic cultivation of perilla leaves increases in the future, addi- tional research is needed to develop suitable cultivars and cultivation techniques for hydroponic cultivation.
김정찬,김태수,장석오 대한경영정보학회 2002 경영과 정보연구 Vol.10 No.-
In December 1999, the AICPA introduced WebTrust, a electronic commerce assurance service of ensuring safe trading on the web, in order to effect consumer confidence into electronic commerce. Shortly afterwards, CPA associations of other advanced nations, such as Canada, Australia, also adopted this service. This study focuses on introduction of electronic commerce assurance service of ensuring safe trading on the web. WebTrust assurance service expected to be the international standard in electronic commerce in the near future and not only as a source of income for domestic accounting firms, which have simpler income structure than the international counterparts, but also as catalyst for stimulating electronic commerce. The findings of the study are expected to contribute to accounting practice, academy of accounting and electronic commerce firms in the following ways. Domestically, as Korea is considering using the electronic commerce assurance service, this study will help promote adoption of WebTrust assurance service. This study has shown, in the midst of declining income of accounting firms by audit, a way to increase their audit boundary.
김정찬,노현섭,조용언 한국회계정책학회 2015 회계와 정책연구 Vol.20 No.4
The purpose of this paper is to evaluate the properties of commonly used tax preference measures by directly comparing financial statements data to tax return-based tax data for a matched sample of tax and KIS-VALUE data. This paper focuses on how best to measure the corporate tax preference. The paper examines to find out whether the alternative measures of tax preference are a reasonable proxy for the tax preference using Korean Corporate Tax Code and tax return data. In this study, we used the financial statements data and tax return-based tax data of 618 firm-year sample firms taken public in the stock market. The empirical results indicated that the Cash ETR 1(effective tax rate using financial statement data) is best available proxy for the real tax preference tax rate using tax return data. And, the Current ETR 10, GAAP ETR 3, Cash ETR 10, GAAP ETR 5 and GAAP ETR 10 are reasonable alternatives. 본 연구는 재무제표 자료와 세무자료를 사용하여 조세혜택 측정치를 측정하였다. 또한 본 연구는 재무제표 자료를 사용하여 측정한 조세혜택의 대체측정치들이 법인세법 규정을 고려하고 기업의 세무자료를 사용하여 측정한 조세혜택 측정치에 대한 합리적인 대리변수인지 여부를 분석하였다. 본 연구는 유가증권시장에 상장된 618개 기업의 재무제표 자료와 세무자료를 분석하였다. 분석결과는 재무자료를 사용한 연차현금유효세율(Ca.ETR 1)이 세무자료를 사용한 조세혜택 측정치를 예측하는데 가장 우수한 측정치라는 것을 보여주고 있으며, 10년 동안의 당기유효세율 측정치(Cu.ETR 10), 3년 동안의 회계유효세율 측정치(G.ETR 3), 10년 동안의 현금유효세율 측정치(Ca.ETR 10), 5년 동안의 회계유효세율 측정치(G.ETR 5)와 10년 동안의 회계유효세율 측정치(G.ETR 10)가 세무자료를 사용한 조세혜택 측정치에 대한 대리변수로 이용 가능한 대안이 될 수 있다는 것을 보여주고 있다. 본 연구의 공헌은 세무자료를 사용하여 조세혜택 측정치를 측정하고 재무제표 자료를 사용한 조세혜택 측정치와 비교함으로써 자료부족으로 연구가 제한되었던 세무분야의 연구 활성화에 기여하였다는 것이다.