http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : 윤현석 (검색결과 551 건)
- 무료
- 기관 내 무료
- 유료
-
-
윤현석 圓光大學校 法學硏究所 2005 法學硏究 Vol.21 No.1
The assets of business that is central role of economy change material asset into human asset, then the source of competitive business shifts tangible assets which represent building, equipment and machinery to intangible assets which are idea, know-how, technology, industrial property and brand. And enterprisers require the form of business to easy of incorporation to small business, venture company to be appeared from 1990, joint-venture company which is incorporated relatively few company and financial company like invest fund. The authorized business form in the Korea is anonymous association, unlimited partnership, limited partnership, corporation, limited company under commercial law and partnership under civil law. This business form must pay a corporate tax. And the company form under the present laws is difficult to sufficient demand of various business form to appear upon the rapidly change economy situation, so is necessary to find business form to suitable in our economy situation. Therefore this paper examined partnership taxation conform to new form of business to satisfy businessman. In particular this introduced business form authorized in the U.S.A, Germany and France. This state's business form is that combines the advantages of a partnership's pass-through tax treatment and operating flexibility with a corporation's limitation on liability for shareholders. So I think that is the time to study on the introduction of partnership taxation for new business form in Korea.
-
-
-
경찰공무원의 사회적 지지와 직무열정과의 관계에서 자아탄력성의 매개효과
윤현석 경찰대학 치안정책연구소 2017 치안정책연구 Vol.31 No.3
The purpose of this study is to investigate the relationship between the psychological pressure and physical risk from the job enthusiasm, the social support of the police officer who can change the cognitive function and the attitude toward the job, the job passion, the ego resilience Relationship. The subjects of this study were 357 police officers who were working at the city. The data were analyzed using SPSS 22.0 program. Pearson correlation analysis was used to analyze the relationship between descriptive statistics and variables. Hierarchical linear multiple regression analysis Respectively. Baron and Kenny 's proposed mediator effect validation method was applied and the Sobel test was used to verify the statistical significance of the mediators. The results of this study are as follows. First, as a result of examining the correlation between variables of police officers, there was a partial correlation between the demographic characteristics of police officers and social support, job passion, and self-reliance. Second, it is suggested that the sociodemographic characteristics and social support of police officers can be considered as a factor explaining job passion and ego-resiliency. Third, the mediating effects of ego-resiliency on the relationship between the social support of police officers and job enthusiasm can be interpreted as the job enthusiasm of police officers in combination with ego–resiliency. 본 연구는 직무자체에서 오는 심리적 압박과 육체적 위험, 일선 현장에서 시민에 대한 서비스를 제공하는데 대해 인지작용의 변화와 직무에 대한 태도를 변화시킬 수 있는 경찰공무원의 사회적 지지, 직무열정, 자아탄력성의 관계를 살펴보고 경찰공무원의 사회적 지지와 직무열정과의 관계에서 자아탄력성의 매개효과에 대하여 분석하였다. 본 연구의 대상자는 k시에 재직중인 경찰공무원 357명이며, 본 연구의 자료분석은 SPSS 22.0 프로그램을 사용하여 분석하였다. 기술통계, 변인 간의 관계를 분석하기 위해 Pearson 상관관계 분석하였고, 변인들 간의 미치는 영향력을 알아보기 위해 위계적 선형 중다회귀분석(HLMR)을 산출하였다. Baron & Kenny의 제안된 매개효과 검증법을 실시하였고, 매개변인의 통계적 유의성을 확인하고자 Sobel test를 통해 검증하였으며, 본 연구의 결과는 다음과 같다. 첫째, 경찰공무원의 변인 구성 간의 상관관계를 살펴 본 결과, 경찰공무원의 사회인구학적 특성과 사회적 지지, 직무열정, 자아탄려성 간이 부분적으로 상관관계가 나타났다. 둘째, 경찰공무원의 변인 구성 간의 상대적 영향력을 살펴 본 결과, 경찰공무원의 사회인구학적 특성과 사회적 지지가 직무열정과 자아탄력성을 설명하는 변인으로 예측할 수 있다. 셋째, 경찰공무원의 사회적 지지와 직무열정과의 관계에서 자아탄력성의 매개효과를 살펴 본 결과, 경찰공무원의 직무열정은 자아탄력성과 결합하여 직무열정을 증가시키는 것으로 나타났다. 이러한 연구결과를 토대로 경찰공무원의 사회적 지지와 직무열정과의 관계에서 자아탄력성이 더해져 효과를 얼마나 높이는지를 확인하고 경찰공무원의 직무열정을 증진시킬 수 있는 정책적 방안을 제시하였다.
-
-
-
윤현석 圓光大學校 法學硏究所 2006 法學硏究 Vol.22 No.1
Fund is an idea correspond to investment trust, investment company and investment management company to execute Indirect Investment under Indirect Investment Asset Management Business Act. The Indirect Investment means collecting funds, etc. from investors to manage the assets falling under investment securities, Exchange trade derivatives, real estate, etc. and to distribute profits accruing from the management of such assets to investors. The revision of indirect investment taxation is to keep neutrality between direct investment tax and indirect investment tax. To solve the problems must remove double taxation, that is likely to impose tax on the profit accruing from indirect investment and levy tax on investors of indirect investment. The neutrality of tax year and tax arrangement for the investment profits by indirect investment and direct investment has to be carried out as possible. And the Tax Law needs the system to remove discrimination by indirect investment assets.
-
-
연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
