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내부거래비율과 조세부담정도와의 관계에 관한 실증적 연구
안상열,김경자 三陟大學校 2004 論文集 Vol.37 No.-
The object of this studs is analyzing the relation of fm characteristics and tax burden. specially focused on the tax evading by internal sales and internal purchase. The major findings of the present study are as follows : First. the hypothesis that firms evade tax by internal sales and internal purchase, is not valid. I think that the reason is the effect of depression and financial reporting coats. Second. when the condition is prosperous, it is more possible that firms evade tax by internal purchase. But it required more additional studies.
安淑子,南相瑀 中央大學校 韓國敎育問題硏究所 1987 韓國敎育問題硏究所論文集 Vol.- No.4
Home Economics education in Korea began early in 1900, and has undergone a series of five revisions since the curriculum for the middle school was estabsished. The fifth revision in 1987 newly established Technique-Home Economics for common use of boys and girls in the middle school. The revised Home Economics included in itself daily life as a consumer and computer fields, putting emphasis on family life. The Technique-Home Economics attaches much importance to technique, industry, drawing, computer, and electricity. Mooted points in Home Economics education indicate a shortage of educational facilities, a small number of lesson hours, entrance-examination-centered education, lecture-centered education based on the textbook, memorybased lessons, and having recourse solely to written examination on memorized knowledge in evaluation. From the findings aforementioned were made suggestions. as follows: 1. Home Economics should be a compulsory subject for common use of boys and girls in the middle school. 2. The curricular operation is required to accompany experiments and practical technique. 3. The contents of Home Economics must maintain consistency from elementary to middle and high schools, and adjustment be made in consideration of difficulty and mutual connection. 4. Reeducation and in-service training systems for teachers should be effectively operated. 5. Training for specialists for Home Economics education is needed.
安聖賢,具質子 梨花女子大學校 藥學硏究所 1964 梨花藥學硏究 Vol.- No.5
The ultraviolet spectrum of each substance is different and it is effected by the polarity of solvent which is used. We melt down DMA (N-N´-dimethyl aniline) in solvent, make the solvent to standard solution. And we measure the absorbance of DMA with the Beckmann DU Spectrophotometer. From this data we find the maximum value of the absorption-band, and find ε, extinction coefficient by the law of Beer-Lambert. Then we can know about the influence of the solvent to the absorption band.
안치홍,석승학,성열옥,한근희,정자욱 공주대학교 생산기술연구소 2002 論文集 Vol.10 No.-
OSS systems that are represented by the carrier preselection and number portability services con no longer be operated by themselves in their own domains since the freedom and various changes in electronic commerce require the interconnections between the heterogeneous OSS systems. However, since the cost of direct internonnections of OSS systems is so enormous we must consider the use of OSS gateways to interconnect heterogeneous OSS systems. In this research, we analyze the security weakness for interconnecting OSS systems throught gateways and suggest the security requirements for the OSS gateway.
안상열,김경자 三陟大學校 2002 論文集 Vol.35 No.-
Combined Financial Statement is the account book that regard all of the affiliated company as one company and manage countervailing transaction of overlapping parts. Accepting of the combined financial statement is not a purpose itself but a way to improve transparency of management operation. Thus general investors have the right knowledge on accounting information of enterprise groups and must rationally determine own intention about forms of management and financial conditions. Also our government must grasp substances of enterprise group and then make use of it to establish various policies such as credit management and tax system by grasping the true nature of enterprise group. The contents of this study like that: The first analyzed existing studied contents on combined financial statement of our country. The second explained needs and major facts on combined financial statement required by IMF. The third examined its advantages and questions through analyzed results of combined financial statement.
안상렬,김경자 三陟大學校 2003 論文集 Vol.36 No.-
Our small and medium enterprises have many problem in spite of their importance and roles, because of small in size, the limit of fund raising capacity, underdeveloped technical, aged facilities, and premodern administrations. Considering the need and importance, the government is carrying forward the support policy, and there is a national consensus that the policy is on the right track. Because of the levy, less tax burden than the large enterprise relatively, it is supported the small and medium enterprise by the tax system. These are two ways : one is the direct support tax system which the small and medium enterprises reduction the burden tax such as the tax reduction, the indirect support tax system which is postponed the tax collection such as the reserve fund and the special refunding The following are the recommendations of this paper. The first, to extent the tax support system. The second, public authorities should obtain effectiveness of incentive system and encourage industry activities in best practice and regulations. The third, to reinforce the simplicity of tax administration and the tax payment guidence, public information.