탈식민적 텍스트의 혼종성을 어떻게 번역할 것인가: 토니 모리슨의 『자비』(A Mercy)를 중심으로

송은주 ( Eun Ju Song ) 한국현대영미소설학회 2013 현대영미소설 Vol.20 No.1

This research analyzes linguistic heterogeneity in Toni Morrison`s A Mercy(2008) and explores how to deliver it in translation into Korean. As she has a keen self-consciousness as an African American novelist and tries to represent her racial identity through her poetic and experimental style and language, translating her works requires particular consideration of cultural and linguistic heterogeneity. She has continuously searched for ways to restore black cultural tradition, and to represent the experiences and histories of racial minorities in American society in her literature Therefore, it is necessary to consider how the cultural and historical contexts I her works influence her unique style and language, and attempt to reflect these elements in the target text. In A Mercy, Morrison`s experimental style and non-standard language use in the main narrative of Florens, a slave girl is noteworthy not only to show the historical and social context surrounding her, but also to source text with heterogeneity, the concept of foreginizing translation suggested by Lawrece Venuti could be helpful for it. The purpose of her peculiar language use can be said as an attempt to mark the trace of black struggle and resistance against the assimilation into the dominant culture by force. Venuti`s minoritizing translation could be an effectual method to reveal the existence of remainders which do not conform to the standard language, as Morrison intended. The black culture is still a subgenre which is not yet well-known or familiar, and is sometimes even disregarded in Korea. The introduction of heterogeneity in Morrison`s works in the process of translation could lead readers to be more conscious and understanding of differences.

출국세 과세제도의 도입방안 연구

송은주(Eun Ju Song),정경화(Kyung-hwa Jung) 한국조세연구포럼 2016 조세연구 Vol.16 No.2

본 연구는 거주자가 비거주자로 전환되는 출국시점에 거주자인 기간에 발생한 미실현 자본이득에 대해 과세하는 출국세의 도입방안에 관한 연구이다. 본 연구에서는 출국세의 도입에 따른 입법적인 문제점을 검토하고 일본, 미국 등 주요국의 도입사례를 소개하고 있다. 본 연구는 향후 우리나라가 출국세를 도입함에 있어 도입형태와 고려할 사항 등 구체적인 제도의 설계에 대하여 다루고 있으며, 그 주요내용은 다음과 같다. 우리나라에서의 출국세 도입 필요성을 과세권 확보 관점과 조세회피 가능성 관점에서 검토한 결과 유가증권 양도차익은 조세조약에 의해 거주지국에서 과세하도록 함으로써 비거주자로 전환하는 경우 국내에서 과세권을 상실하게 되므로 이미 발생한 자본이득에 대해 출국세를 과세하는 것은 의미가 있다. 주요국의 제도비교를 통해 본 연구에서 제안하는 출국세 도입방안은 첫째, 출국세 납세의무자는 조세회피 의도와 상관없이 거주자에서 비거주자로 전환하는 자를 대상으로 하여야 할 것이며, 출국세의 과세목적을 자국의 과세권 확보라는 측면에서 그 당위성을 찾을 수 있을 것이다. 둘째, 출국세 과세 시기는 거주자의 국내 거주관계 종결 시점이나, 출국하는 시점 등으로 규정하여야 한다. 셋째, 거주자가 비거주자로 전환되는 경우 현재 시행하고 있는 국세징수법 등의 출국금지 제도 등을 통해 출국세 납부여부 등을 확인하는 방안을 고려해 볼 수 있다. 넷째, 출국세 과세가 미실현이익에 대한 과세라는 측면을 고려하여 과세당국에 담보제공 등을 통해 납부이연이 가능해야 할 것이다. 마지막으로, 출국세를 도입하기 위해서는 조세저항을 최소화하는 것이 중요하므로 도입의 사회적 합의와 제도의 설계 등을 신중히 검토하여야 한다. 본 연구는 지금까지 출국세 관련 연구에서 소개되지 않았던 일본의 출국세 과세제도를 소개하였고 국내에서의 출국세 도입필요성을 과세권 확보 측면과 조세회피 방지 관점에서 국내의 조세제도 및 해외이주 현황 자료를 통해 분석하였다. 또한 출국세 도입 시 고려사항을 제시하고 있어 향후 국내에서의 출국세 제도를 마련하는데 기여할 것으로 기대된다. This is a study on the introduction of measures to the exit tax residents are taxed on unrealized income generated on the resident period. It is already implemented by introducing the exit tax in many OECD countries, and also the exit tax introduced in Japan. Every nonresident individual to whom the exit tax applies. In this study, a review of legislative problems of the introduction of the exit tax. Generally the exit tax is seen as a ‘protective measure’(tax of last chance) but also as a tool to prevent tax-motivated emigration. This article deals with consideration factors to design exit tax. The details are as follows. First, taxpayers of the exit tax should be targeted at non-residents regardless of intention of tax avoidance. The exit tax for tax purposes will be able to find a justification in terms of preserving domestic taxing rights. Second, tax period of the exit tax shall be defined that the taxpayers give up their residence of a country before the date of emigration. Third, in case of switching resident to non-resident, it could be considered(as a verifying method) to confirm the payment of the exit tax by the prohibition of departure in the National Tax Collection Law. Fourth, when introducing the exit tax on securities with limited, allows a deferral(with interest) until the realization of the shares or the death of the shareholder, whichever comes first, provided that proper security is posted. Finally, it is important to overcome tax resistance to establish exit tax, so social consultation to introduce exit tax is essential.

『내려가라, 모세여』(Go Down, Moses): 루카스 보챔프가 제시하는 뮬라토 주인공의 가능성

송은주 ( Eun-Ju Song ) 한국영미문화학회 2010 영미문화 Vol.10 No.2

Faulkner`s many works, most Mulattoes are represented as tragic characters who feel confused with their racial identity and are sacrificed by the Southern racism in the end. However, in Go Down, Moses Lucas Beauchamp is an exceptional mulatto in that he survives the Southern racism and achieves some dignity as a human. It is because he maintains the relationship with his family and environment as a skilled farmer. Although Southerners idealized their lives in plantations as nature-friendly and ecological way of life, plantation owners had little direct relationship with land as plantations were cultivated by black slaves` labor. Therefore, white landowners had little knowledge about cultivation and ecological awareness. Although Lucas Beauchamp is criticized as he has the strong will to power and patriarchal attitude, it is partly caused from endeavor to overcome the suppression as a black male whose masculinity is denied in the Southern society. In spite of his limitation, he shows the possibility to escape from the curse prevailing in the South, which abuses land and other races through the relationship with others and land. He has positive aspects in that he has genuine relationship with land and others and takes his responsibility for others, searching the most suitable way to survive as a black.

연구논문 : 결산조정 및 신고조정 항목을 이용한 이익조정이 회계이익과 과세소득 차이에 미치는 영향에 관한 연구

송은주 ( Eun Ju Song ),이준규 ( June Q Lee ),박성욱 ( Sung Ook Park ) 한국회계학회 2014 회계저널 Vol.23 No.1

본 논문의 목적은 경영자의 적자회피 이익조정이 회계이익과 과세소득 차이에 미치는 영향을 검증하는데 있다. 본 연구는 결산신고조정항목 및 신고조정항목을 이용한 이익조정이 회계이익과 과세소득 차이(BTD)에 미치는 영향을 사례를 들어 검토하고, 실증분석을 통해 이를 검증하였다. 사례 분석에 의하면, 결산조정항목을 이용한 이익조정은 회계이익과 과세소득 차이(BTD)에 반영되지 않고 신고조정항목을 이용한 이익조정만이 BTD에 반영됨을 알 수 있다. 따라서 우리나라의 경우 BTD가 이익조정을 나타내는 데에는 상당히 제한적일 수 있다. 신고조정항목을 이용한 이익조정의 경우에는 충당금 관련 항목과 평가 관련 항목은 BTD < 0인 집단에서 이익조정과 BTD측정치 간에 양(+)의 관계가 예측되고 감가상각 관련 항목은 이익조정과 BTD 측정치 간에 음(-)의 관계가 예측되었다. 본 논문은 2006년과 2007년 상장기업의 결산보고서상 주석사항에서 수집한 세무조정자료를 토대로 BTD를 산출하고 Burgstahler & Dichev(1997)의 방법론을 이용하여 이익조정 유무를 판단하여 이익조정 유무와 BTD 관련 변수의 관련성을 로지스틱회귀분석을 통해 검증하였다. 분석 결과, 회계이익과 과세소득 차이(BTD), 일시적 차이(TD), 재량적 성격의 일시적 차이(BTDD), 평가 관련 일시적 차이(TD_E), 충당금 관련 일시적 차이(TD_A)가 이익조정 여부와 유의한 양(+)의 관계가 있는 것으로 나타났다. 이익조정과 BTD 간에 보다 유의한 관계가 있을 것으로 예측되는 TD < 0인 표본을 이용한 분석에서는 회계이익과 과세소득 차이(BTD)와 일시적차(TD)가 유의한 양(+)의 관계가 있는 것으로 나타났다. 일시적 차이 구성요소 별로 이익조정 여부와의 관련성을 분석한 바에 의하면, TD < 0인 표본에서 이익조정 여부와 유의한 관계를 보여주는 항목은 없었다. 본 연구는 회계이익과 과세소득 차이에 미치는 영향을 분석함에 있어 결산조정항목과 신고조정 항목을 구분하여 그 효과를 사례를 들어 제시하였고 사례를 통해 확인된 효과를 실증분석을 통해 검증하였다. 또한 신고조정항목을 이용한 이익조정의 경우에도 BTD에 미치는 영향은 표본에 따라 달리 나타날 것으로 보아, TD < 0인 표본과 TD≥0인 표본 각각에 대해 일시적 차이 각 구성요소 별로 실증분석을 통해 검증하였다. This paper examines the impact of earnings management to avoidance deficit on Book-Tax Difference(hereafter, BTD). We suggest the impact of earnings management using closing adjustment items or return adjustment items on the BTD by developed case and investigate the association between earnings management and BTD. According to the case analysis, it is very limited that earnings management is to represent the BTD in Korea since earnings management using closing adjustment items are not reflected on BTD and only earnings management using return adjustment items are reflected on BTD. The case of earnings management using return adjustment items, we could predict that items for assessment and allowance relate positively between earnings management and BTD variables and depreciation items relate negatively between earnings management and BTD variable in BTD < 0 group. We employ logistic regression analysis between earnings management and BTD using calculated BTD variables based on the tax adjustments data collected from statements of audit of publicly traded companies in 2006 and 2007 and nominal variable for earnings management presence by Burgstahler & Dichev(1997) methodology. Result in our analysis, the book-tax difference(BTD), book-tax temporary difference (TD), discretionary book-tax temporary difference(BTDD), book-tax temporary difference related to the evaluation(TD_E), book-tax temporary difference related to the allowance (TD_A) relate significant positively with earnings management. Analysis using sample (TD < 0) that is predicted to have strong positive relation between earnings management and BTD showed the significant positive relation between BTD variables(BTD and TD) and earnings management. But result in analysis by book-tax temporary difference components, there is no component showing a significant relation between earnings management and book-tax temporary difference components in TD < 0 sample. This paper contributes to the earnings management studies by providing the impact on BTD of earnings management using closing adjustment items and return adjustment items based on the developed case analysis and investigating the identified impact through case analysis by empirical analysis. Also we find the relation between earnings management and BTD variables in separated sample into TD < 0 and TD≥0 with book-tax temporary difference components.

번역불가능성을 통한 비교문학의 재사유

송은주 ( Eun Ju Song ) 한국영미문화학회 2014 영미문화 Vol.14 No.2

This thesis aims to explore another possibility of comparative literature in the light of translation. Comparative literature has been criticized for its Eurocentrism to attempt to assimilate all differences from other cultures and national literatures into the frame of the Western. On the other hand, it has been haunted by the anxiety of “unhomliness”, which means it doesn`t have a stable and definable terrain as an independent disciplinary. However, it can offer the possibility to overcome its limitation and thematize in- betweenness of diverse terrains due to its fluid and ambiguous position and identity of discipline. When it deals with the issue of in- betweenness, ‘the Untranslatable’ can be an helpful apparatus to analyze comparative literature through translation theories. Along with the recent change in the study of comparative literature under the influence of transnationalism and hybridization, the role of translation which has been disregarded for a long time is being reevaluated. Translation functions to transfer literary works beyond boundaries of languages, whereas it visualizes incommensurable differences through the failure of finding ultimate equivalences between languages and arriving at one single meaning. The existence of the untranslatable suggests that the attempt to totalize differences is unfeasible, thereby makes comparison unending. Salman Rushdie`s Shalimar the Clown can be an appropriate instance that the untranslatable was used as a literary technique to show unreducible alterity of non-Western language and culture.

『소리와 분노』: 반복으로서의 내러티브

송은주 ( Eun Ju Song ) 한국영미문화학회 2013 영미문화 Vol.13 No.2

This aims to study William Faulkner`s narrative technique in The Sound and the Fury. It consists of four sections narrated by different narrators such as the Compson brothers and a third-person narrator. The notable characteristic of this work is that the same images, memories and feelings repeatedly appear in each section and alternate between sections. The Compson brothers narrate their feelings and reactions on their loss of Caddy repeatedly. The fragmented and repetitive patterns of the narratives disrupt the conventional order in the novel; nevertheless, such narrative technique produces interactions and associations among seemingly isolated sections. One of the repetitions is the Compson brothers` repeated failure in trying to make up for the loss of Caddy, but their attempts are inevitably frustrated since she is originally an “empty center.” The last section, the so-called “Dilsey section,” compared to others, seems to be relatively objective, but it isn`t omniscient. It is just one of the imperfect perspectives that cannot be seen as a conventional “real ending” of a novel. However, it is meaningful to reject to authorize an author`s voice as a master narrative and exclude other local narratives, inducing readers` participation. The accumulation of fragmented narratives of this novel suggests the possibility for a reader to find out an alternative interpretation through the effect of juxtaposed narratives.

소성변형에 따른 수소거동 변화 연구

송은주(Eun Ju Song),백승욱(Seung-Wook Baek),백운봉(Un Bong Baek),남승훈(Seung Hoon Nahm) 한국가스학회 2016 한국가스학회 학술대회논문집 Vol.2016 No.11

박물관과 황야: 에머슨의 미국적 자연

송은주 ( Eun Ju Song ) 한국영미문화학회 2015 영미문화 Vol.15 No.1

This paper aims to analyze Ralph Waldo Emerson’s transcendental view of nature through the process that he conceptualizes nature as a “museum” and “wilderness.” He has been underestimated as an ecological thinker compared to Thoreau, because the former``s observation of the nature tends to be abstract rather than concrete or specific. However, his transcendental view of nature has influenced deeply on naturalist writers including Thoreau, and provided the basic foundations for the ecological thoughts in America. When Emerson traveled in Europe, he was deeply impressed by the exquisite displays of natural species in Jardin des Plantes in Paris. He discovered the totality and unity in nature from the method of these arrangements and classifications the exhibition used. He acquired the principle on the studies in nature. He interpreted each natural fact as a metaphor that carried out the intention of God. Moreover, he believed that he could reconstruct the relation between man and nature via recognition. After returning to America, he attempted to transform an American wilderness into a space where an American can be perceived as an independent subject free from the European influence and the one morally superior being to Europeans. His presentation of nature is newly proposed not through a museum, but through the American wilderness. It could be considered as a post-colonial attempt to become independent not only politically but also mentally and culturally, but his idealization and mythicization of the American wilderness have led him to an obsession that made him perceive the wilderness as pure and untouched nature in modern American ecocriticism.

저분자량 헤파린 사용에 있어 신기능 정도에 따른 출혈경향 연구

송은주 ( Eun Ju Song ),이승엽 ( Seung Yup Lee ),정유민 ( Yu Min Jung ),노경우 ( Kyung Woo Nho ),성수아 ( Su Ah Sung ),황영환 ( Young Hwan Hwang ),이소영 ( So Young Lee ) 대한신장학회 2011 Kidney Research and Clinical Practice Vol.30 No.2

Purpose: Low molecular weight heparin (LMWH) is safe and effective in the treatment of acute coronary syndrome (ACS) and venous thromboembolism. Compared with unfractionated heparin (UFH), it is known to have less bleeding tendency in the general population. However, it is not certain whether bleeding complications are decreased by LMWH in patients with renal failure. We postulated that the use of LMWH may lead to increase in bleeding tendency in patients with renal dysfunction. Methods: We conducted a retrospective study in 486 hospitalized patients who were diagnosed as cerebral infarction or ACS, and treated with enoxaparin or nadroparin from January 2008 to December 2009. Bleeding complications were compared in 3 groups according to estimated glomerular filtration rate (GFR 60, 30-59, and <30 mL/min/1.73m ≥ 2). Age, hypertension (HTN), diabetes mellitus (DM), smoking and usage of antithrombotics were examined and the relationship of these variables with bleeding tendency was analyzed. Results: Compared with group I, the frequency of total bleeding complications increased in patients with group II (p=0.002) and III (p=0.005) regardless of adequate dose reduction. Multiple logistic regression analysis after adjustment for age, HTN, DM, and usage of antithrombotics revealed that decreased GFR groups [odds ratio (OR) of group II was 5.79 (95% confidence interval (CI), 1.23-29.97; p=0.042), OR of group III 5.92 (95% CI, 1.22-27.61; p=0.029)] and DM [OR of DM 7.88 (95% CI; 1.46-46.32, p=0.026)] were two independent factors which affect major bleeding. Conclusion: These findings suggest that renal insufficiency, even if it is mild, could affect major bleeding complications in the use of LMWH.

친환경농업 종합시범단지 수질환경조사

송은주 ( Eun Ju Song ),안병구 ( Byung Koo Ahn ),박현철 ( Hyun Cheol Park ),최동칠 ( Dong Chil Choi ),류정 ( Joung Ryu ) 한국환경농학회 2009 한국환경농학회 학술대회집 Vol.2009 No.1