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문종철 수원대학교 1997 企業經營硏究 Vol.6 No.-
Taxpayers would be used to reject to accept taxable income in corporate tax law because it is always to be more overstated than accounting income. Therefore, after receiving economic (or fiscal) income and accounting income, and examining the basic concept of taxable income and the law making process in advanced countries, this study will try to help the taxpayers understand the reasons of overstatement through the grasp of the structure of taxable income calculation under our corporate fax law based upon net wealth increase doctrine.
文鍾喆 단국대학교 대학원 1983 學術論叢 Vol.7 No.-
The Devisionalized organization of Multinational Corporation (MNC) should be developed by their business activities with willingness and creative efforts by the responsible person, and he must have substantial authority and responsibility to execute operational innovation, as an independent operation unit. And the overseas business department of Multinational corporation is normally located in the foreign land and therefore always placed under to other country's relevant law, and the business should also be developed under the related laws. Due to the fact that the present organization of business department has to allowed to real analytic organization, it is possible that the independent operation of production, sale and purchase can do in the area and markets pertaining to the items required. Therefore, MNC is organized throughout the world in accordance with the items and areas which is responsible for the activities of production and marketing as well as responsibility for the earning. However, some Multinational Corporation isn't satisfied with this organization and recently produced the worldwide scope of the compound type of organization. Here is one of the developed model of the organization of business in accordance with the variety of products at the overseas and due to the share of overseas sale, the lattice model was developed recently which could be applied for decision making. And this organization could be able to acquire the character as one of instrumental effects in the event when the operation to be transformed from the centralized management model to decentralized management, and the effectiveness and efficiency could be maintained or promoted. This study is different from the conventional logic that the structure of the fundamental organization could be decided by the scope of enterprise and the effeciency of the centralized and the decentralized management must be dependent on the scope of large and small. After all the problem of selection between the fundamental model or the problem of selection over the mixed structure of the fundamental model was still remained undecided. The Devisionalized organization of multinational corporation should be different in accordance with the enterprise and their company's history, managerial philosophy, products, line and special conditions to affect the organization. However, the Multinational Corporation should be controlled and combined with the common purpose based on the different condition of each country, and area should be executed many ways. Today the structure of the Multinational Corporation become toward the centralized management but it is indefinite how long it could be continued. This problem not only changes the structure of organization but also the fact that the long range planning of business and the control system of business department, and more to that development of all exterior environments, therefore, this problem should continue to study and the continuous research is required.
고체 윤활제 첨가에 따른 다이아몬드 블레이드용 Cu/Sn계 결합재의 상온·건식 분위기 마모 특성
문종철,김송희 한국표면공학회 2009 한국표면공학회 학술발표회 초록집 Vol.2009 No.10
국내의 다이아몬드 마이크로 블레이드 산업의 경우 충분한 이론적 검증을 거치지 못하고 종전의 경험 및 외산품에 대한 분석을 토대로 제작된 제품에 간단한 물성만을 체크하여 업체에 공급한다 해도 과언이 아니다 . 이러한 국내의 실정을 인지하여 본 연구에서는 Cu와 Sn을 주 결합재로 사용한 다이아몬드 마이크로 블레이드에 있어 고체윤활제인 흑연과 MoS₂의 첨가에 따른 마모 특성을 비교하였다. 마모시험의 분위기는 상온에서 건식 분위기로 진행 되었으며, 그 결과 흑연을 첨가할 경우 가장 높은 마찰감소를 보임을 확인할 수 있었다. 이번 연구는 상온 및 저 회전 속도에서의 사용을 목적으로 한 다이아몬드공구의 연구 자료로 활용될 것이다