코스닥 공모주 주가산정의 적정성 분석

이윤원,정현성 東亞大學校 經營問題硏究所 2003 經營論叢 Vol.24 No.-

실업계 고등학교 진로지도교육의 분석

이윤원,이은희 東亞大學校 經營大學 2004 經營硏究 Vol.- No.17

The purpose of this study is to review an overview of the current tax system for real estate and provide the directions for developing tax system for real estate in Korea. The taxation of acquisition of real estate are Acquisition Tax, Registration Tax, Inheritance Tax and Gift Tax, Value Added Tax, Stamp Tax and License Tax. The taxation of holding real estate are Property Tax, Aggregate Land Tax, Urban Planning Tax, Community Facility Tax, Income Tax, Corporation Tax, Value Added Tax, Farmland Tax, Asset Revaluation Tax, Business Place Tax, and Inhabitant Tax. And the taxation of selling real estate are Income Tax, Corporation Tax, Value Added Tax, Stamp Tax, Inhabitant Tax and Special Tax for Rural Development. The goals of developing tax system for real estate are to enhance economic justice and facilitate the sound development of the national economy. The property tax system will be renewed by reinforcing taxation on real estate holdings. This includes; a progressive aggregate land tax consolidating the property tax on land; a ceiling on ownership of residential land. In addition the scope of tax preferences on capital gains from real estate transfers will be sharply narrowed. In an effort to broaden tax bases, the government also curtailed tax exemptions and reductions.

불확실성 감사의견과 부도시 시장충격과의 관계

이윤원,이남우 동아대학교 2001 大學院論文集 Vol.26 No.-

The purpose of this study is to investigate the relation between the uncertainty opinion about going concern and the stock market's reaction to bankruptcy filings. The hypothesis of this study is that the bankruptcy surprise in firms received uncertainty opinions are lower than the bankruptcy surprise in firms received unqualified audit opinions. Our empirical results show that firms received uncertainty opinions about going concern experience significantly less negative cumulative average excess returns in the period surrounding bankruptcy filings than those received unqualified audit opinions. These empirical results are consistent with the research hypothesis that the uncertainty opinions about going concern by external auditors have information value. In additional analysis we are unable to find the significant linear association between the mitigation of bankruptcy surprise and the financial ratios representing financial difficulties.

減.工損의 原價會計處理에 대한 小考 : 減損費 處理 例解를 中心으로 Mainly the Example on Cost of Shrinkage

李潤元 東亞大學校 經營問題硏究所 1978 經營論叢 Vol.2 No.-

기업특성과 재무분석가 예측정보의 정확성

이윤원,정우성 한국회계학회 1993 회계학연구 Vol.17 No.1

장애인 조세혜택의 개선방안

이윤원,문성호 東亞大學校 經營問題硏究所 2004 經營論叢 Vol.25 No.-

지방자치단체의 복식부기회계 도입방안

이윤원 東亞大學校 經營問題硏究所 2005 經營論叢 Vol.26 No.-

경쟁전략이 경영성과에 미치는 영향

이윤원,백기운 東亞大學校 經營問題硏究所 2002 經營論叢 Vol.23 No.-

월성봉 활엽수림 군락구조 분석 : 산록을 중심으로

이윤원,이민순,윤상욱,김진수 中部大學校 自然科學硏究所 1999 自然科學硏究論文集 Vol.8 No.1

수락계곡에 있어서 산록시면 하부의 이치림의 군락구조에 대한 속성을 조사한 결과 다음과 같이 요약할 수 있다. 1. 본 군락은 54종의 식생으로 구성되었는데 교목층은 참나무류가 우점하고 있으며, 아교목층 저목층으로 내려갈수록 서어나무 신갈나무의 중요치가 높아지고, 초본층에서도 서어나무 물푸레나무 치묘가 많이 발생하고 있으므로 굴참나무가 우점하는 군락에서 신갈나무, 서어나무 군락으로 천이 cycle이 진행중인 것으로 판단된다. 2. 군락전체의 종다양도는 1.5452로 높았으나, 교목층의 종다양도는 낮았고, 종내경쟁이 심하였으며, 종간경쟁은 초본층이 가장 심하였다. 또한 저목층에서 안정도가 가장 높게 나타났으며, nich breadth는 초본층이 가장 높게 나타나는 것을 볼 때 초본층에서 교목층까지 차례로 생태적 지위가 재편성되는 과정으로 판단된다. 3. 수고 분포도와 흉고직경급 분포도를 토대로 군락동태를 예측해본 결과 천이 초기종인 굴참나무, 갈참나무가 교목층에 우점하는 군락에서, 천이 후기종인 신갈나무, 서어나무가 침입하여 천이가 진행중인 군락으로 판단된다. This research was aimed at figuring out the characteristics of community structre of secondary forest ecotone of deciduous broad leaved trees in foot slope of Wolsobong area, Which valley and foot slope and hill side doing net crossed. It can be expected to provide the fundamental data for tending and natural regeneration of broad leaved forest, in the Mt. Daedun as being known as temperature middle zone. The results are such as follows: The vegetation of the secondary forest ecotone, which foot slpoe and hill side being crossed, was composed of 54 species, the canopy domineted species, Quercus spp., for example. And under story, shurb layer was going lower, dominance species were Carpinus laxiflora, Quercus monglica. So it might be said that the investigated area is doing succession at the present time. Species diversity appeared 1.5452 at high values. Therefore the investigated area is reflecting species composition by environmental factors. On the other hand, at the each layer level, species diversity of the upper layer was lower values and interspecific encounter of herb layer the highest. And it may be concluded that niche breadth does appeared reforming, due to the stability of shurb layer strong of intraspecific encounter. Through analyzing dynamics of the community with using data, height distribution and D.B.H. class distribution range, Quercus variabilis, Quercus aliena species were rapidly growing well adapting. Afterwards it is assessed that the community structure of researched area will be obviously devoloped climax such as dominated Quercus monglica or Carpinus laxiflora community.

輸入代替品目産業의 育成方案

李潤元 東亞大學校 經營問題硏究所 1986 經營論叢 Vol.9 No.-

The machinery and parts industries are relatively falling behind because the development of our nation's industial structure has been preponderated in the heavy industrial department which put first the assembling and processing. This fragility of the partical structure is acting as restrictive factor to the improvement of competitive power in the whole industries. As the productive scale has increased, it resulted the import-induced industrial structure that the import of capital materials and medium materials, which is required for it, has naturally increased. Especially, because the rate of dependence on imports from Japan in the machinery and parts departments is high, it will be concomitant with difficulties in improving the balance of international payments without the import substitution to it. Consequently, we foster the machinery, materials, and parts indutries, and be improving the imbalanced industrial structure, and then will make higher the efficiency of industries. To do this, first of all, not only the technical devlopment in the field of machine, electronic, motor vehicle, etc, but also the expansion of the industial sub-basis through the sound upbringing of small and medium enterprises will be accomplished. A shortcut of improving the balance of international payments for the purpose of reducing the our heavy foreign debtburden is to: ⑴ improving the phenomenon of the trade imbalance from Japan through the import substitution of parts and materials, ⑵ increasing the export through complementary collaborations with avanced countries without the trade friction, and ⑶ upbringing to export industries the machinery, materials, and parts industries. In this paper, therefore, on the premise that importance and reasonableness of upbringing of the import substitutional items industries, we were to grope for the upbringing plan of the motor vehicle parts, electronic parts, and materials industries. To sum up the major contents in this paper is as follows. ⑴ In the preface, the raising of a question, the purpose, method, scope, and limitations of this study are presented. ⑵ In chapter 2: The necessity of upbringing of the import substitutional items industries is considered from point of views of an enhancement of the rate of foreign exchange earning and an improvement of the balance of trade, small and medium enterprises upbringing, a promotion of the investment on equipments, and the increase of employment. ⑶ In chapter 3: Some issues in the motor vehicle parts industry, the electronic parts industry, and the materials industry. ⑷ In chapter 4: Summary of the questionnaire and its resultant analysis, I analyzed into an object of the questionnaire, a method of inquiry, and analyzed item by item in the related section in this paper to its resultant analysis. ⑸ In chapter 5: The upbringing plan of the import substitutional items industries, I considered it as divided into an upbringing plan in techical viewpoints, a magnifying plan of demands, an expansion of productive equipments, an improvement of volunteer systems, and an upbringing plan in business viewpoints This chapter is the heart of this paper, and proposed an upbringing plan. If all the proposals above-mentioned is being admitted and practiced, our nation's motor vehicle parts industry, electronic parts industry, and materials industry will be reached at the levels of advanced countries within several years, and further, not only the economic development in Pusan area, but also our nation's economy will be an advanced country, which is in the black in the balance of trade.