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정문현,노현섭 대한경영정보학회 2001 경영과 정보연구 Vol.7 No.-
In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.
정문현 서원대학교 미래창조연구소 2004 과학과 문화 Vol.1 No.1
The purpose of this paper is to investigate the Korean exports patterns of information technology products such as communication equipments with wire. communication equipments without wire, semiconductors, and personal computers by applying the gravity model In analyzing the results obtained 1 pay special attention to the variables of distance and trading blocs. The results are summarized as follows: The firstly, in the estimation of panel data distance does not act as a barrier to the exports of communication equipments without wire and semiconductors. The distance variable is significant in the exports of the communication equipments without wire and personal computers by applying a basic gravity model. Adding the other variables to this model Ⅰ find that the results are reversed. The secondly, the trading blocs such as EU. NAFTA and MERCOSUR act as a barrier to the exports of communication equipments without wire. semiconductors and personal computers. But an ASEAN bloc encourages the exports of personal computers and any trading blocs have no significant impact on the exports of communication equipments with wire.
정문현 釜山大學校 商科大學 1993 釜山商大論集 Vol.64 No.-
This Study is designed to provided with an overview of 'Corporation Income Tax' applicable in the Republic of Korea and the United States of America. This study is designed as an overview of the concerned areas and is not intended to be comprehensive. A corporation is treated under the Internal Revenue Law as taxpaying entity. The law defines a corporation as including an association, a joint-stock company or an insurance company. A corporation's tax base -- that is, the actual amount of income on which it pays tax -- is its taxable income. Taxable income equals the corporation's gross income minus all allowable deductions. A corporation's gross income from business is its net sales and receipts less cost of goods and services sold plus other investment income earned, such as dividends, interest, rents, royalties and gain from the sale of property that is not inventory. From this, the corporation subtracts all deductions allowed by the law, such as depreciation, losses, salaries, rent, taxes, etc. Corporations are granted special deductions, such as for dividends recidends received from another corporation, organizational expenses and dividends paid on some preferred stock of public utilities. To compute its taxable income for a particular period, a corporation uses tax accounting rules.
외국의 환경정책이 한국의 수출규모에 미치는 영향에 관한 연구
정문현 한국관세학회 2009 관세학회지 Vol.10 No.1
This paper empirically explores the effects of foreign environmental regulation on the export volume of the total manufacturing and disaggregate industrial sectors in Korea with specifying a gravity models. Using a new database for the relative strictness of environmental regulation which is calculated with its measuring technique of Harris, Konya and Matyas (2002) a through empirical investigation for these linkages for 58 countries and seven high-polluting industries is performed. It is found that fhe stringency of foreign environmental regulations has a close relationship with the exports in both total manufacturing and seven high-polluting industries, which has especially more significant effects on the exports in these industries for the developed countries than for the developing countries. The results support that there are a concerns about a "race to the bottom" on environmental standards or a major move toward "pollution havens'. It is suggested that the foreign countries should strengthen the import restrictions for Korea's exported goods with their environmental standards.
무역이 한국 제조업부문의 상대고용과 상대임금에 미치는 영향
정문현 국제무역학회 2003 국제무역연구 Vol.9 No.1
본 논문의 목적은 한국 제조업부문의 1991-2000년간의 시계열자료와 22개 산업의 횡단면자료를 결합한 안정적 패널자료를 사용하여, 무역이 노동시장에서의 상대고용과 상대임금의 변화에 미치는 영향에 관하여 실증적으로 분석하는데 있다. 그 분석을 위하여 무역증대의 변수가 도입된 고용과 임금의 시차구조방정식의 모형을 설정하고, 패널검정에 있어서 도구변수의 도입과 GMM검정 기법이 적용된다. 그 분석결과는 다음과 같다: 첫째, 무역증대의 상대고용에 대한 검정의 경우, 수입증대가 상대고용의 수준을 감소시키고, 수출증대는 상대고용의 수준을 증가시킨다는 것이 예측된 것이다. 그러나 검정방정식에 있어서 시계열간의 상관관계가 기각되지 않아 무역증대의 상대고용에 대한 영향이 통계적으로 유의적인 의미를 가지지 못하는 것으로 추정된다. 둘째, 무역증대의 상대로 유의적인 의미를 가지지 못하는 것으로 추정된다. 둘째, 무역증대의 상대임금에 대한 검정의 경우, 수입과 수출의 증대가 상대임금을 감소시키는 유의적인 효과가 발견된 것이다. 특히, 미국, 일본 및 아시아로부터의 수입증대가 상대임금을 지속적으로 감소시키지만 EU의 수입증대와 상대임금간에는 유의적인 관계가 존재하지 않는다. The purpose of this paper is to empirically investigate the impact of trade on the relative employment and wages, by using the panel of 22 Korean manufacturing industries which are corresponding to the KSIC intermediate level of aggregation, from 1991 to 2000. The dynamic panel estimations for the lagged structural equations of the relative employment and wages are made for the total trade, the trade by origin, and the trade by industry specific factors, by adopting the general method of moments technique and instrumental variable approach The empirical results are as follows: The first, I find that in the estimation of the relative employment equations, the increase in imports volumes reduce differences in the relative employment, while the increase in exports volumes raise them. But the impact of trade on the relative employment is not statistically significant because the serial correlations hypothesis are not rejected in the estimated residual of the relative employment equations. The second, I find that in the estimation of the relative wages equations, both the increase in imports and exports cause to reduce the differences in relative wages. In particular, it is presented that the imports from United States, Japan, and Asia affect to persistently reduce the relative wages in Korean manufacturing industries, while the imports from European Union have no significant relationship with the relative wages.