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마리나항만 건설과 저수지특별법 시행에 따른 수상레저스포츠 발전 방안
정문현(Moon Hyun Jung) 한국사회체육학회 2012 한국사회체육학회지 Vol.0 No.47
The purpose of this study is to analyze the present condition of the water leisure sports in accordance with the implementation of Marina Harbor Construction & Reservoir Special Act in order to present a development plan, and related data will be collected and analyzed to present a plan for revitalizing water leisure sports. As a plan to revitalize the water leisure sports, this study presented development of waterside resort, actualization of facilities standards, consideration of accessibility and convenience, harmonization with surrounding environment and promotion of cluster of water leisure industry for facility sector and reinforcement of PR by local governments, cultivation of professional managers, promotion of water leisure sports, development of marine sports related information system and reinforcement of safety awareness for the operation sector. As to the institution sector, it is required to promote development of waterside resort or revitalization of water leisure sports by adjusting contradicting matters between Tourism Promotion Act, Eastern, Western, Southern Coast & the Interior Development Special Act, Fishing Villages and Fishery Harbors Act, Maritime-Fisheries Development Act, Harbor Act, Marina Harbor Act, Water Leisure Safety Act and Foreshore Legislation.
우리 나라 상장기업의 법인세평준화성향에 대한 실증 연구
정문현,김완섭 釜山大學校 商科大學 1998 釜山商大論集 Vol.69 No.-
The purpose of this paper is to examine whether firms use the indirect tax reduction and exemption (reserve and special depreciation) to smooth corporate income tax. The corporate income tax is not determined strictly by gross profits itself but taxable profits which are able to be legally adjusted by deductible items. Therefore, the firms would like to minimize their own corporate income tax within tax reduction and exemption control law. It is not the final goal for firms to minimize the tax burden because a remarkable decrease of corporate income tax brings audit of tax auditorily. To reduce the risk of tax audit is more important for firms in the long-term. In order to avoid the tax audit, the firms' decision making about corporate income tax would not minimize tax but smooth tax. In some cases, tax smoothing leads to lighter of tax burden in the long-term than tax burden minimization in the short-term. Tax smoothing means to stabilize tax burden for a firm at a certain level. Established hypothesis in order to practice this study is as follows : The firms smooth the corporate income tax using indirect tax reduction and exemption. Wilcoxon matched-pairs signed ranks test is used to test hypothesis. The results of this study indicate that firms use the reserve and special depreciation to smooth corporate income tax. This study examined that tax smoothing tendency is measured by the reserve and special depreciation amounts without identifying corporate managers' intention to set reserve and special depreciation. But the implications of these results suggest that new recognition is offered to information users for corporate income tax reported accounting entity and the problems of tax authorities' operations.
RCEP 국가의 글로벌 생산네트워크 교역에서 무역원활화의 역할에 대한 분석
정문현 한국무역연구원 2019 무역연구 Vol.15 No.6
Purpose - This paper aims to analyze the impact of trade facilitation on export trade of parts and components and final goods in RCEP countries by using various trade facilitation measures such as logistics performance, enabling trade, freedom to trade, and trade infrastructure. Design/methodology/approach - The empirical analysis was carried out by using the 4-year interval data of the 2010-2016 period for 63 trading partners in RCEP countries, and by applying the gravity model considering trade costs. Findings - Empirical findings are as follows: (1) Exporters’ overall trade facilitation measures have a stronger effect on promoting parts and components than on final goods trade, but importers’ trade facilitation as seen in logistics performance and trade infrastructure has a stronger effect on final goods than parts and components. (2) Trade facilitation measures in the sub-sector of logistics performance and trade infrastructure have various effects on the parts and components and final goods trade according to the characteristics of each sub-sector with variable effects depending on the level of logistics performance and the production location of trading partners. Research implications or Originality - The results imply that countries importing parts and components to assemble final goods will be at a disadvantage if there is networked trade with exporters with inefficient logistics system and trade infrastructure. It is suggested that these countries need to establish trade and logistics policies in consideration of characteristics such as logistics efficiency and production location of trading partners in order to practice ‘just-in-time’ production and have networked trade.