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李秀寬 광주대학교 산업경영연구소 1996 산경연구 : 광주대 Vol.9 No.-
The tax system for tax haven is a tax system to regulate the multinational enterprises which attempt to evade the tax by establishing the paper company in the area that corporate income tax is low. In a company's standpoint that imcome tax or corporate income tax should be regarded as a cost, it seems to be natural and instinctive that a company tries to minimize the costs and maximize the profits. Therefore, the multinational enterprises attempt to ease the tax burden through foreign investment and foreign operations by establishing foreign company which brings direct, indirect control and profit maximization. As this tax avoidance accompanies the distortion of economic and market conditions of the country concerned by abnormal capital flow as well as by decrease of tax, the tax system for haven system is necessary. Korea expects to witness increase of tax avoidance which aims not normal foreign investment but escape of foreign capital and evasion of taxes through drop of foreign source incomes. To prevent it, Korea government plans to introduce the tax system for haven system from Jan. 1, 1997. Taxation should be neutral in companany's business and not be a burden to the elevation of nation's competition. But regulation of tax avoidance is absolutely necessary. Therefore improvement on tax system which maintains the consistency of domestic laws and systems are needed in order to help Korean company engage in severe competition with foreign company Although the tax system for tax haven is due to enforce a law on coming year, improvement of 1. judgement criteria for tax haven, 2. special foreign relationships, 3. criteria points on share ratio judgement, 4. calculation system for stock shares, 5. regulations on exclusion of application objectives, 6. double taxation are said to be desirable.
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이수관,최홍림,이준희 유기성자원학회 2014 유기물자원화 Vol.22 No.3
The buffer capacity of food waste lowers during the collecting and transportation period. Food waste usually shows deficiency of micro nutrients especially molybdenum(Mo) and cobalt(Co). Therefore, food waste can be considered as a good mixture of livestock waste to enhance methane production. The objective of this study was to investigate the correlation between properties of substrates (local food waste and livestock manure) and methane yields for successive anaerobic fermentation process and its stable management. Food wastes were taken at an intermediate storage or treatment system provided by eight local authorities (Gangnam, Gangdong, Gwanak, Guro, Dongjak, Songpa, Yeongdeungpo, and Younsan) in Seoul. The solid content and potential methane yield of food wastes were average of 16% and 446.6 STP-㎖/g-VS (range from 334.8 to 567.5 STP-㎖/g-VS) respectively. As for the beef cattle manure, the solid content and potential methane yield had an average of 26% and 280.6 STP-㎖/g-VS respectively. Potential methane yield had a positive correlation with fat content, and hydrogen content and a negative correlation with carbohydrate content (r2 > 0.8). Therefore, the potential methane yield can be predicted based on the substrate characterization results with reasonable accuracy. Further research may be needed to investigate the relation of the properties of the mixture substrate and methane production rate. The mixtures may include food waste, livestock waste, and bulking agents (saw dust, rice hull, or agricultural byproducts etc.) to determine best combination of these substrates for maximum methane production rate. 음식물 쓰레기는 산완충능(buffer capacity)이 충분하지 않아 포집과 운송기간 동안 유기산이 축적될 수 있고 몰리브덴이나 코발트와 같은 미량원소가 부족할 수 있기 때문에 가축분뇨는 음식물 쓰레기와 혼합소화 시 부족한 메탄생성량을 보충할 수 있는 혼합기질로서 적합한 것으로 판단된다. 본논문에서는 성공적인 혐기공정 설계 및 안정적 운영을 위한 우리 나라 유래 대상기질의 실제성상 특징과 메탄가스 발생사이의 상관성을 알아보고자 하였다. 서울시의 8개 기초자치단체(강남, 강동, 송파, 영등포, 관악, 구로, 동작, 용산)의 음식물 쓰레기 중간 집하장이나 처리시설에서 음식물 쓰레기를 채취하였다. 음식물 쓰레기의 고형물 함량은 평균 16%를 보였고 잠재 메탄발생량은 평균 446.6 STP-㎖/g-VS로서 334.8~567.5 STP-㎖/g-VS 의 범위를 가진다. 우분의 고형물 함량과 잠재메탄발생량은 각각 평균 26%과 280.6 STP-㎖/g-VS로 타나났다. 잠재 메탄발생량은 고위발열량, 지방함량, 탄소함량, 수소함량과 양의 상관관계를 가지고 탄수화물 함량과 음의 상관관계를 가지는 것으로 나타났다(r2>0.8). 따라서 이러한 기질특성 분석결과를 통해 잠재 메탄발생량을 비교적 정확하게예측하였다. 본 연구에서는 단일 기질과 잠재 메탄발생량을 분석하였으나 향후는 최대 메탄발생량을 위하여 혼합기질 (음식물쓰레기, 가축분뇨, 수분조절제 등)의 최적조합을 결정하는 연구가 수행하여야 할 것으로 여겨진다.
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李秀寬 광주대학교 1986 광주개방대학 논문집 Vol.3 No.-
The enterprise regarded as a major institution in society or instrument of society, because it is influenced directly and indirectly in several field by all sorts of management activities. As definition will be seen that accounting is the process of identifying, measuring, and communicating economic information to permit informed judgements and decisions by users of the information, so accounting information must be a useful. For the purpose of a useful information, accounting disclosure system ended up by handling social responsibility problem. And in order that it may do full justise, it is an important problem to disclose the corporate social responsibility. Accordingly this paper described to accounting disclosure of corporate social accounting, and presented scheme for it's establishment, that may be summarized as follows. 1. There will be developed techniques to measure a corporate social responsibility objectively. 2. There will be legislated against the content and disclosure system of social responsibility on the basis of business accounting standard and commercial law. 3. There will be created atmosphere that top management is able to disclose a corporate social responsibility spontaneously. 4. There will be settled a social aduiting system by independent institution or specialists. 5. There will be provided institutional appliance by Government, such as favor of taxation system, in order to guide a disclosure of responsibility.
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