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權義晩,韓永熙,鄭柔錫 군산대학교 산업개발연구소 1997 産業開發硏究 Vol.16 No.-
This paper investigates the problems in the measurement regarding corporate income tax smoothing. Past studies generalyy based conclusions on the degree or frequency of apparent tax smoothing behavior identified among sample firms. This investigated two problems in the past studies. The first problem is that much of what appears as tax smoothing may occur "naturally" i.e., without any conscious intent by management to regulate fluctuations in its exemption codes. The second problem lies in the measurement ration of tax smoothing, which may overestimate the fluctuations is corporate income tax. In sum, this study proposed a general methods which taked the possibilities naturally tax smoothing by management and provided the method exactly to measure the smoothness.
權義晩 群山大學校 1984 論文集 Vol.7 No.-
Considering the facing subject that the sound basic national economic condition is most important in the modern enterprises growth the function of self-finance like the depriciation is significant in efficiently keeping up the economic development, continuing the high growth and maintaining the strength of enterprises finance. Most enterprises, however, pay no heed to the fundamental function of depreciation by basly using this depreciation system as the unproper means of period profit instead of financial application for the investment finance source and economic development, so that the enterprises investment depends on outer-induced finance to make the strength worse. Accordingly, the depreciation is artificially accounted in the determination of method, useful life and scarp-value, and also applies for the custom of general accounting. Studying the maintenance status and tax law of the Complex depreciation system, the following results are obtained. 1) The useful life under the free depreciation system is only for the determination of depreciation rate, 2) It is doubtful whether or not the depreciation functions well as the finance source of surplus and devision fund because it is a loss without expense in cash. 3) It is problematic that tangible fixed asserts is put on 10%, and intangible fixed asserts 0%, uniformly. 4) The systematic complement of possible depreciation of fixed casserts closing related to production and sale in terms of mechanical establishment is necessary. 5) The systematic complement to solve the problem of depreciation determination is necessary. 6) The argument about the special depreciation between the enterprises Accounting and tax Accounting should be solved.
권의만,한영희 군산대학교 산업개발연구소 1998 産業開發硏究 Vol.17 No.-
Using confidential accounting data of executive-specific short-term bonus plans, we presents the extent to which executives manipulate earnings to maximize the present value of bonus plan payments. As such, this paper extends the works of other, Healy(1985). Like Healy, we find essential model evidence consistent with the hypothesis that managesr manipulate earnings downwards when their bonuses are at their maximum. Unlike Healy, we find essential model no evidence that managers manipulate earnings downwards when earnings are below the minimum ecessary to receive any bonus.
權義晩 群山大學校 1984 論文集 Vol.9 No.-
Organizations classified as non-profit institution have as their objective the furnishing of services of one sort or another on a non-profit, no-loss basis. The governing body of a nonprofit enterprise has the responsibility of carrying our the service objectives of the activity within the framework of the limitations surrounding its operations, efficiency of operation and compliance with legal and other restrictions are the basis premises of accounting for such organizations. A common misunderstanding of the term, "nonprofit", seems to imply that operations should be carried on at a loss"nonprofit"however, involved breakeven concept of operations, The basis idea is that the enterprise is organied to furnish services to some segment of the service without financial gain to the persons or groups who supplied the funds used in furnishing the service. In most case there is no requirement that the funds expended must be recovered and returned to the original supplier. A number of characteristics are common to the types of organizations which may be included in the nonprofit classification. Among these characteristics are the following: 1. Revenue is often restricted as to its use. 2. No private ownership of property is involved. 3. Permanent funds, held only to produce income, as well as expendable funds are ofter present. 4. The major purpose is to render services on a no-profit, no-lose basis. In certain activities financial profits may actually result, however, such profits and not provately distributable but insure solely to the benefit of the directing agency. 5. Management is not answerable to a group of investor owners but must report upon its steward ship of the funds entrusted to it to the general public on the supporting donors. 6. Generally these organizations are wholly or largely extempt from taxation.