「法人稅와 所得稅의 統合課稅方案에 관한 硏究」

宣炳完 全北大學校 1983 論文集 Vol.25 No.-

This study investigates quantitatively the problems which the current corporate income tax system of our country has. It analyzes, reviews them, and attempts to depict the method of integrating taxation of the corporate income tax and personal income tax as a more advanced method. As the problems which all the current income tax has are investigated, mathematical verification model is set up. Next, tax effect on corporate income is measured and reviewed according to the tax rate structure and tax method of the current corporate income tax and personal income tax. As a result, it is clear that the inequitable and unreasonable income tax burden takes place among the different income classes. In other words, the low-income stockholders are receiving relatively more dual taxation than the high-income stockholders. The high-income stockholders are imposed relatively lower income tax burden than the low-income stockholders. The higher the income is, the lower the rate becomes, Therefore, this results in lower income tax burden than the corporate income tax doesn't tax, and it would be undertaxation. According to the current tax system, tax revenues shortage phenomena happen more than the corporate income tax system is put into operation, and national budget will become undesirable. These phenomena lead to back the income tax system ideal that equilibrium taxation which should be taxed ability to pay principle is realized. Consequently, the current corporate income tax and personal income tax system is contrary to the income tax system ideal, and it should be cultivated. Now, writer shows the method of integrating taxation of the corporate income tax and personal income tax as an improved method. Among those methods, writer would like to point out two methods; 1) paper-distribution-of-corporate-profits approach 2) corporation-tax-credit approach. The one is unitary integrating taxation method, the other is two stages integrating taxation method. These two methods are the same in real contents, but they can be differentiated nominally or formally. When these two methods of integrating taxation are carried out, there are differences in the convenience of tax payment fund or in the time of tax burden. In order to solve such problems, corporate-tax-credit approch is better than paper-distribution-of corporate-profits approach. That is to say, when the corporate income tax and personal income tax are integrated, two stages integrating taxation method is more favorable than unitary integrating taxation method.

經濟및 經營 計劃樹立을 爲한 趨勢線의 測定法 : 統計解析을 中心으로

宣炳完 全北大學校 商科大學 聯合學會 1967 經商學報 Vol.4 No.-

Secular Trend was descride as the gradual growth or decline in a series over a long period of time due to such fundamental forces as changer in population, technology, or productivity. The tremendous expansion in the economy in the past two decades has stimulated widespread interest in the problem of economic growth. In this Article the various methods of measuring and projecting secular trend curves are described. Secular ternd may be measured for three purposes: (1) the study of past trend, (2) long-term forcasting, and (3) the elimination of trend to isolatecycles. The period of years selected fo trend analysis should be as long as possble in order to minimize short-term disturbance; it should be broken at points of abrupt change; and it should begin and end at the same stage of the business cycle. Trend may be measured by any three methods: (1) a graphic freehand fit, (2) moving averages, (3) least squares. 1, To fit a trend curve by the graphic method, draw it with a transparant ruler so as to equalize the areas or vertical deviations above and below each major segment of the curre. Graphic methods are quik, flexible, and afford a continuous picture of successive steps; while methematical methods are more objective and some times more acurrate; the latter can be performed by clerical labor, and the results can be expressed in concise form. The two methods may be combined for optimum effectiveness. 2. A moving average is a series of overlapping means that approximate the trend by canceling out any regular cycles having the same period as the average. Moving arerages are objective, flexible, and simple but cannot smooth out variable cyclical-irregular movements or fit curvilinear trends; they cannot be computed for the end years and do not yield a consistent trend fuctcon. They are used more for secondary trends long cycles than for basic trends. 3. The method of least squares fits a methematical curre to the data such that the total of the squared deviations from the curre is lese than that for any similar curre. The plus and minus deviations themselves total zero. This method is objective and reasonably accurate, provided the data follow the equation type chosen and are not too erratic. Unfortunately, however, the optimum conditions for the least-squares method do not occur in time series. To fit a straight line by least squares, center the origin at the middle year; set up a table of t, X,tX, and t^2; and substitute the column totals in the given equations to find a and b in the equation Y=a+bt. To eliminate trend and isolate cyclical-irregular movements, compute and plot X/Y for each year. To fit a parabola, add columns for t^2X and t^4 to the foregoing and substitute the totals in three equations to find a, b, and c in the equation Y=a+bt+ct^2. This is usually a better fit than a straight line, although it may be unduly affected by cyclical or irregular extrems. The logarithmic stright line is superior to the other two in describing a rational growth tendency of young industries and in comparing relative rates of change. The least-squares procedure is the same as in the ariebmetic straight line, except that log X is used in place of X. Growth curves of the Logistic or Gompertz type represent the rational tendency of many industries and populations to grow at a declinlng pecentage rate as they mature. When masses of numerical imformation are to be analyzed, some means of summarization must be found which will reveal their major characteristies. Statistical analysis meets this need; hence in a broad sense statistical analysis is a scieneific method of studying quantitative data. It is a means of summarizing the essential features and relationships of the data, and then generalizing frpm these obserrations to determine broad patterns of behavior or future tendencies. Statistical analysis is therefore useful in any field of knowledge in which masses of numerical information are neded. In particular, the employment of statical mothods in the solution of business problems belongs almost exclusively th the twentieth century. At an earlier date when practically all business enterprises were small, managgement was able to comprehend it's problems in detail by peraenal contact. The increased size of concerns in the present period has required more planning and greater regimentation of operations. At the same time, management has foundit impossible to maintain personal contact with its problems. The alternative is control through the interpretation of numerical information. This chain of circumstances has led to the introduction of statistical methods of investigation as a primary aid in the performance of the function of management. Secular trend was described as the gradual growth or decline in a series over a long period of time. Measuring trend is required as a first step for all planning

設備投資의 會計的 決定理論에 關한 硏究

宣炳完 全北大學校 1973 論文集 Vol.15 No.-

Indoprofen 및 Indoprofen Lysinate와 Human Serum Albumin의 結合에 관한 硏究

李琬夏,柳柄泰,智雄吉,金東吉 成均館大學校 科學技術硏究所 1984 論文集 Vol.35 No.1

Indoprofen, 4- (1, 3-dihydro-1-oxo-2H-isoindol-2-yl)-α-methylbenzene acetic acid, has many advantages over the other antiinflammatory drugs, such as salicylates, naproxen. Although indoprofen is widely used as an antiinflammatory agent, it shows poor solubility in water. In order to inhance water solubility, indoprofen was made as lysine salt. The purpose of this study was to inspect the binding of the 1-anilinonaphthalene-8-sulfonatc(ANS) to human serum albumin (HSA) and to be to comparative studies on indoprofen lysinate and indoprofen in aspect of the binding to HSA and the number of binding sites was obtained using a fluorescent probe technique. The numbers of binding sites for indoprofen and indoprofen lysinate appear to be 3.35, 3.4, respectively and the association constants were found as follows; HSA-Indoprofen. ; K_b1 = 6.62 × 10 exp(5), K_b2 = 5.44 × 10 exp(4) HSA-Indoprofen lysinate ; K_b1 = 2.32 × 10 exp(5), K_b2 = 5.03 × 10 exp(4)

프라즈마 噴射層에서의 操作特性

金炳炫,金勝在,文一植,李基完,堀尾正靭 순천대학교 공업기술연구소 1992 工業技術硏究所論文集 Vol.6 No.-

A plasma spouted bed(PSB) was operated to find operating parameters and their effects. Experiments were performed with a laboratory scale PSB(bed diameter : 50㎜, orifice diameter : 4㎜, gas : Ar, plasma condition : DC 100V, 40A). The bed surface was observed from the top window and operating parameters were tested by changing gas flow rate and additional resistance after generating plasma. Also plasma jet was tested with particle loading and without within minimum spouting condition. Plasma power and electric potential increase with decreasing additional resistance and with increasing gas flow rate, but particle loading have no effect on plasma jet.

복합 병렬 전단벽 접합부의 전단강도

박완신,한병찬,황선경,윤현도,이재연,이원호 대한건축학회 2004 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.24 No.1(구조계)

An theoretical study of the strength of hybrid coupled shear wall connections is achieved. The bearing stress at failure in the concrete below the steel coupling beam section is related to the concrete compressive strength and the ratio of the width of the steel coupling beam section to the width of the hybrid coupled shear wall. Also experimental studies are achieved to revise shear transfer strength across connections between coupled shear walls and steel coupling beam. The main test variables were auxiliary details of stud bolts. In this studies. these proposed equations are shown to be in good agreement with the test results reported in the paper and with other test data in the literature.

컨테이너 터미널 ERP 시스템 구축 방안

이상완,최형림,박남규,김현수,박병주,유동호 한국로지스틱스학회 2002 로지스틱스연구 Vol.10 No.1

급속한 세계화로 터미널간의 경쟁이 치열해지면서 기존 시설의 효율적인 운영 및 관리가 터미널의 경쟁력과 생산성을 향상시키는 중요한 요소로 부각되고 있다. 하지만 우리나라 컨테이너 터미널은 양적 확장에 치중한 반면 관리와 운영의 효율성에 대해서는 다소 소홀히 해 왔다. 그리고 대부분의 컨테이너 터미널은 자사 운영시스템을 저문 업체에 의뢰하여 개발함으로써 컨테이너 터미널마다 상이한 시스템이 구축되어 시스템의 유지 보수비용이 많이 발생하고 있다. 최근 터미널 개발과 운영 자체가 사업화 되고 있기에 향후 터미널 운영시스템에 대한 수요는 증가할 것이다. 그래서 터미널마다 다른 운영시스템을 표준화하고 국제화한 ERP 형태의 통합 운영 시스템의 개발이 요구된다 하겠다. 따라서 본 연구에서는 주문형 방식에 의존하던 컨테이너 터미널 운영시스템의 고비용, 비 통합화, 개발기간의 장기화 등의 단점을 극복하기 위해 컨테이너 터미널 ERP 시스템이란 새로운 개념을 제안한다. 이 컨테이너 터미널 ERP 시스템은 통합된 운영시스템 구축, 개발기간의 단출, 개발비용의 절감, 쉬운 업그레이드를 가능하게 해 컨테이너 터미널의 글로벌 사업에 전략적 도구로써 역할을 하게 될 것으로 기대된다. The major characteristics of ERP(Enterprise Resource Planning)are enterprise-wide system that covers all the business functions and information resources, integrated database, built-in best industry practice, packaged software and open architecture. ERP enables reduction of system development time, flexibility, standardization of workflow and effective business planning capability. ERP is mainly for manufacturing industry. However, the principles of ERP can also be applied to container terminal. We have clustered the workflow of container terminal, and analyzed the business process to generate the best workflow. The integrated database is designed to eliminate redundancy and keep integration. The core of ERP for container terminal is the planning facility such as berth planning and yard planning. The planning capability is very tightly coupled with data flow from client entities such as shipping companies. The ERP can handles the existing problems of container terminal operation that are mainly caused by lack of integration of whole of information resource in container terminal, ad-hoc and poor planning capability, disconnected and incorrect data from client companies. ERP approach not only van resolve the problems of container terminals but also promote adoption of information systems for container terminals in the world that have not yet implemented terminal operation systems.

이하선에 발생된 양측성 Warthin 종양의 증례

이완,이병도 대한구강악안면방사선학회 2008 Imaging Science in Dentistry Vol.38 No.1

The Warthin tumor is a benign neoplasm that occurs mostly in the parotid gland. The tumor frequently occurs in the tail of the parotid gland. A 75-year-old man was referred to Wonkwang dental hospital with a chief complaint of swelling on the right submandibular area. Numerous salivary stones were observed in the right submandibular gland on computed tomography(CT). And the two tumorous lesions were incidentally found in the parotid gland bilaterally. The tumorous lesions showed homogeneous enhancement on the CT and intermediate signal intensity on both T1- and T2-weighted magnetic resonance (MR) images. This tumorous lesions also showed contrast enhancement on fat suppressed T1 weighted MR images. We report common CT and MR features of this case of Warthin tumor in the parotid gland with literature review.

특징적인 다방성 소견을 보이는 치성 점액종의 증례보고

이병도,이완,팽준영,손현진 대한구강악안면방사선학회 2009 Imaging Science in Dentistry Vol.39 No.1

Although odontogenic myxoma (OM) has various radiographic appearances, the characteristic features of OM are the multilocular radiolucent lesion, straight bony septa along the margin forming either square or triangular spaces. We present a case of OM in a 25-year old-male patient. Multilocular radiolucent lesion on the left mandible body showed tennis racket appearance. Cone beam computed tomography (CBCT) showed straight bony septa along the margin and cortical perforation. This CBCT features would have significantly contributed to allowing a diagnosis of OM. We think that this case shows characteristic radiographic features of odontogenic myxoma.

SPW Simulator를 이용한 DS/CDMA QPSK 시스템에 있어서 CCI Canceller 성능 해석

홍상완,이병섭 한국항공대학교 1995 論文集 Vol.33 No.-

본 논문은 가우스 잡음과 다중접속 환경하에서 CCI Canceller를 사용할 경우 DS/CDMA QPSK 시스템의 성능 개선 효과를 SPW를 이용한 시뮬레이션을 통해 보였다. In this paper, performance enhencement of DS/CDMA QPSK system is shown through computer simulator using SPW when CCI canceller is adapted under the gaussian noise and multiple access environment.