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1911年부터 1920年까지 朝鮮總督府 特別會計의 推移分析
金大濬 연세대학교 대학원 1975 延世論叢 Vol.12 No.1
Korean sovereignty was deprived on 29th August, 1910, by Japanese imperialits under the pretext of the annexation of Korea to Japan with a threat and honeyed words "having in view the special and close relations between their respective countries, desiring to promote the common weal of the two nations and to assure permanent peace in the Far East." As the treaty of annexation was concluded, the name of the country, Korea was changed to Chosen. The Koreans were ruled over by the orders of Governor-general, which virtually had legal effects. Korean Government general budget was subordinated to one of the special accounts of Japanese Government, i. e., Chosen Government General Special Account. Budgetary system had to undergo a drastic reorganization so as to meet the Japanese vicious desire to colonize the country. On tax system, taxes turned to account for the means of plunder. The annual expenditures were increased chiefly to keep a strong police force. In 1919, after the 1st world war, Korean had declared their independence under the principle of racial self-deter-mination, but Japan treated it as an agitation against Japan, and to suppress such a movement, they expended large sums of expenditures which were borne by Koreans. In general, government budget on money side is a factor in understanding the evaluation of government activities. Therefore, we could understand the political, economic, and social phenomena getting through the annual budgetary transitions. The object of this study is to grasp the diverse historical facts concerning Korean budgetary system and budgets of Chosen Government General during 1911 to 1920. This study consists of three parts: introduction, main subject and conclusion. The main subject is further divided into four parts. The first part deals with the depriving process for Korean sovereignty, the second budgetary system, the third budgetary accounting system, the institutions and offices for the execution of the budgetary system under the Chosen Government General and the last part treats of the annual budgetary transition for the Chosen Government General Special Account from 1911 to 1920.
金大濬 연세대학교 대학원 1980 延世論叢 Vol.16 No.1
The object of this study is to analyse the effect upon the persona economic life of the distribution of the tax burden, and to find out "fair share" of the tax burden. The distribution of the tax burden should be equitable. Everyone agrees that the tax system should be equitable to pay his fair share. There is no such agreement about how the term fair share should be de(inert exactly. But, in particular, two stands of thought may be distingished. One approach rests on the benefit principle, the other the ability to pay principle. According to the benefit principle, each taxpayer contributes in line with the benefits which he receives from public services. But under the ability to pay principle, the tax problem is viewed by itself independent of expenditure determination. A given total revenue is needed and each taxpayer is asked to contribute in line with his ability to pay. In most developing countries pursuing economic development, the central government in charge of financial operation does its beat to take an initiative role in economic growth, to promote capital formation, and to modernize the industrial structure. However, in the process of economic growth, the increase of national income or the quantitative enlargement of the capital, there will be occured the many locations. Especially in the distribution of income, there seems to be a highly uneven phenomenon. In the developed countries, to solve these problems, they make good use of a tax system centering around the deduction system and progressive income tax and social security. But even though developing countries which prioiity on modernization of industrial structure, promote capital accumulation for industrialization, and use the deduction and progressive taxsystem as developed countries have, they have not had good results. However, knowing such a tendency, Korea, in pursuit of continuing economic growth changed the tax system every year to revise them. The condents in this study are divided into two parts. The first part is an introduction. This part is also subdivided into two sections. One is the presentation of the taxproblem, and the other the effect (operation) of the tax burden. The second part is a main subject (taxation and redistribution). This is further divided into six sections. The first section deals with the issue of distribution of income, the second the causes of unequity of income distribution, the third the meaning of the redistribution of income, the fourth the redistribution income policy, the fifth types of deductions and exemption, and the last deduction system for the present income tax law in Korea.
Generalized Cullen numbers with the Lehmer property
김대준,오병권 대한수학회 2013 대한수학회보 Vol.50 No.6
We say a positive integer n satisfies the Lehmer property if Φ(n) divides n − 1, where Φ(n) is the Euler’s totient function. Clearly, every prime satisfies the Lehmer property. No composite integer satisfy- ing the Lehmer property is known. In this article, we show that every composite integer of the form Dp,n = npn+1, for a prime p and a positive integer n, or of the form α2β + 1 for α≤ β does not satisfy the Lehmer property.