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공정성 인지도 및 기업의 윤리적 특성이 납세성향에 미치는 영향
김순자(Kim Soon-ja),김형국(Kim Hyung-kook) 한국국제회계학회 2015 국제회계연구 Vol.0 No.62
본 연구는 기업 구성원의 공정성 인지도와 기업의 윤리적 특성이 납세태도와 납세성향에 미치는 영향을 실증 검증하였다. 연구결과를 정리하면 다음과 같다. 첫째, 공정성 인지도는 기업의 윤리적 특성에 정(+)의 영향을 미치는 것으로 나타났다. 둘째, 기업의 윤리적 특성은 납세태도에 정(+)의 영향을 미치는 것으로 나타났다. 셋째, 구성원들의 공정성 인지도는 납세태도에 정(+)의 영향을 미치는 것으로 나타났다. 넷째, 납세태도는 조세회피와 탈세에 부(-)의 영향을 미치는 것으로 나타났다. 이상의 연구결과를 종합하면 다음과 같다. 기업의 구성원은 공정성의 인지도가 조직의 윤리적 수준을 결정할 가능성이 크다고 할 수 있다. 따라서 구성원들은 자신이 속한 기업의 공정성을 높게 인식하면 기업의 윤리적 특성이 강화된다. 결국 공정성 인지가 높은 기업은 기업의 윤리가 높고 성실한 납세태도를 보인다는 것을 의미한다. 이러한 성실한 납세태도는 세무당국이나 조세에 대한 신뢰가 높아지게 되며, 이는 결국 조세 순응적 납세태도를 형성한다. 이로 인해 궁극적으로 납세성향(조세회피, 탈세)이 감소되는 것을 알 수 있다. 본 연구는 조직 내의 구성원이 인지하는 공정성이 기업의 윤리적 특성에 영향을 미친다는 관점에서 세법의 관점을 연결한 점에서 의의가 있다고 할 수 있다. 따라서 성실납세를 위한 세무당국의 정책과 세재의 개편은 납세자가 충분히 공정하다고 인식할 수 있는 수준에서 이루어져야 한다는 것을 제시하였다. 윤리를 통한 경영을 하는 기업에서 조세순응적인 납세태도가 나타남을 실증적으로 증명하였기 때문에 기업에서는 올바른 납세 문화의 정착을 위해 경영자의 윤리경영의식을 제고하였다. This research intended to verify the empirical relation among fairness perception, firm"s ethical characteristics, tax payer"s tax attitude and tax payment tendency. Results of this research are as follows. First, the respondent"s level of fairness perception has positive effect on firm`s ethical characteristics. Second, firm`s level of ethical characteristics has positive effect on tax payer"s payment attitude, suggesting that the higher firm"s ethical management level, the higher tax payer"s reliability to tax system, tax audit and tax authorities. Third, the level of tax payer"s payment attitude has negative effect on tax payment tendency that measured by tax avoidance and tax evasion, suggesting that the more positive tax payment attitude, the lower tax payer"s incentives to avoid tax and tax evasion. Forth, the level of the respondent"s level of fairness perception has negative effect on tax payer"s tendency that was measured by tax avoidance and tax evasion. It means that fairness perception level decreases tax avoidance or tax evasion without mediating tax payer"s payment attitude. Recently, tax avoidance and tax evasion have been frequently taking place in society. The damages caused by these tax resistances bring enormous obstruction to secure tax revenue. In this circumstance, this research provides empirical evidence on the way to reduce not only tax avoidance but also tax evasion on the aspects of tax payer"s fairness perception and firm"s ethical features. Using these results of this research, the necessity of tax authorities" policies that strengthen tax payer"s fairness perception level and firm"s ethical characteristics is more needed.
증례 : CD5- 소포림프종의 CD5+ 광범위큰B세포림프종으로 전환된 1예
김형국 ( Hyeong Kug Kim ),조인성 ( In Sung Cho ),이혜경 ( Hye Kyung Lee ),최용훈 ( Yong Hun Choi ),조성민 ( Seong Min Cho ),문현진 ( Hyun Jin Moon ),이진아 ( Jin A Lee ) 대한내과학회 2012 대한내과학회지 Vol.83 No.2
이차적인 CD5 양성 광범위큰B세포림프종에서의 적절한 임상적 치료에 대한 좀 더 많은 논의가 필요할 것으로 생각된다. 본 증례는 장기간의 치료 기간 동안 잦은 재발을 보이는 소포림프종에서 좀 더 나쁜 예후를 보이는 CD5 양성 광범위큰B세포림프종으로 전환된 환자에서 기존에 알려진 치료와는 다른 구제요법을 통해 성공적인 치료성적을 보였고 치료 후 완전 관해를 보였다는 점에서 의의가 있음을 보고하는 바이다. Diffuse large B-cell lymphoma (DLBCL) is the most frequent subtype of aggressive lymphomas. Approximately 10% of DLBCL cases express CD5 as a surface antigen. CD5-positive DLBCL can occur as the de novo or secondary type, De novo CD5-positive DLBCL arises without previous lymphoproliferative disease, and secondary CD5-positive DLBCL may or may not manifest as Richter syndrome. The transformation of follicular lymphoma (FL) into DLBCL occurs in approximately one-third of all cases. The transformation of CD5-negative low-grade B-cell lymphoma to CD5-positive DLBCL is extremely rare. We report the clinical features of a rare case that presented with a transformation from CD5-negative FL to CD5-positive DLBL over 11 years. This is the second such case published in the English literature.
교육이론과 실천 : 농촌 실업계 고등학생들의 자기 주도적 영어 학습을 위한 흑습모형 연구 -자율성을 중심으로-
김형국 ( Hyung Kook Kim ) 경남대학교 교육문제연구소 2013 敎育理論과 實踐 Vol.23 No.-
The purpose of this study is to design self-access learning instructional model in English education for the vocational high school students in rural area. Autonomous learners need the ability to control over three parts of learning management with cognitive process and learning contents. To develop this ability as the characteristics of autonomous learners self-accessed learning instructional model be designed with five principles and two parts of learning process and environmental factors. In the self-access learning instructional model, there are six elements: learning targets, learning activities, learning contracts, accomplishing learning, and evaluating and reporting learning achievement. In addition, other environmental factors should also be considered: expansion of learning environment, development of independent thinking skills, stimulation of students` motivation, and exercise of learning and teaching learning skills. Autonomous learners can learn self-access learning at any grade and their ability for self-access learning depends on their experience and attitude. Therefore, teacher havs to lead learners into self-access learning gradually. The first-stage of self-access learning for low-level autonomous learners is self-paced learning. Learners can work their way with their own pace and the learning guide line should be assigned by the teacher. The second-stage of self-access learning is for mid-level autonomous learners. It is a kind of self-planned learning. Therefore, learners decide how to achieve their learning goal which is assigned by the teacher. Learners also make their learning guide line. The teacher should make an introduction for various ways to learn self-access learning and has to set up the favorable learning environments for the learners. The third-stage of self-access learning is the course for the high-level autonomous learners. The learners decide their goals of learning and choose what they will study and how to learn it. Besides, they design their studies and activities independently and complete contracts, and evaluate the result of their learning process. Self-access learning is markedly different from teacher-directed learning system. It needs totally different paradigm of learning and requires new skills from teacher and learners. In self-access learning, learners themselves design their own learning program and activities. The role of teacher should be transformed because it is more important and demanding than teacher-directed learning. It is true that there is a big paradigm shift between self-access learning and teacher-directed learning.