국어의 표준 발음

최혜원 국립국어연구원 2001 국어문화학교 Vol.- No.1

Fabrication of AgNW and PEDOT:PSS-based Conductive Adhesive Electrode for Flexible Electrochromic Devices Using Spray Coater

최혜원,박종승 한국고분자학회 2019 한국고분자학회 학술대회 연구논문 초록집 Vol.44 No.2

Beyond Grammatical Weight: A Corpus Study of Information Structure Effect on Dative-Accusative Order in Korean

최혜원 담화·인지언어학회 2008 담화와 인지 Vol.15 No.3

This paper examines the word order alternation between dative (-eykey/hanthey) and accusative (-ul/lul) arguments in Korean with focus on the informational structure effect (i.e., effect of discourse givenness or newness), as compared to the grammatical weight or length effect reported in Choi (2007). This corpus study verifies that given information comes before new information in Korean as in many other languages, by showing that the 'given before new (GN)' order is much more preferred (5 times more frequent) than the 'new before given (NG)' order. It also shows that the scrambled AD order has distinct informational patterns from the canonical DA order, which seems to be resulted from the interaction with the length effect.

디지털 영상처리기법를 이용한 멀티빔 음향측심기의 음압자료 향상 연구

최혜원,김두표 한국산업융합학회 2023 한국산업융합학회 논문집 Vol.26 No.1

Accurate measurement of seafloor topography plays a crucial role in developing marine industries such as maritime safety, resource exploration, environmental protection, and coastal management. The seafloor topography is constructed using side scan sonar (SSS) and single beam echosounder (SBES) or multibeam echosounder (MBES), which transmit and receive ultrasound waves through a device attached to a marine survey vessel. However, the use of a sonar system is affected by noise pollution areas, and the single beam has a limited scope of application. At the same time, the multibeam is mainly applicable for depth observation. For these reasons, it is difficult to determine the boundaries and areas of seafloor topography. Therefore, this study proposes a method to improve the backscatter data of multibeam echosounder, which has a relationship with the seafloor quality, by using digital image processing to classify the shape of the underwater surface.

500 MW급 해상풍력발전단지 연계에 따른 계통안정도 분석

최혜원,최현준,정인성,김태기,최상진,김연희 한국풍력에너지학회 2021 풍력에너지저널 Vol.12 No.1

Wind energy was selected as a way to achieve the renewable energy 3020 implementation plan. Wind resources are clean energy and are among the renewable energy sources with excellent economics, efficiency, and environmental properties. Wind resources are divided into land and sea. Offshore wind power generation has a relatively high wind energy density compared to onshore wind power generation. As a result, the offshore wind power industry, which builds wind farms with higher energy density, is expanding worldwide. In the case of the offshore wind power industry, large and extra-large wind farm construction is being carried out by utilizing geographical advantages. There are also plans to create a large domestic offshore wind farm. Therefore, it is expected that the capacity of offshore wind farms connected to the power system will gradually increase. In this paper, the effect on the power system when a 500 MW-class offshore wind farm is connected to the system is analyzed by simulating various presumed accidents and analyzing the system’s stability.

판재의 구조적 결합을 이용한 금속조형 연구

최혜원 한국조형디자인학회 2006 조형디자인연구 Vol.9 No.1

Distancing the Constraints on Syntactic Variations

최혜원 한국언어정보학회 2007 언어와 정보 Vol.11 No.1

This paper investigates syntactic variations in English such as Dative Alternation, Particle Inversion, and Object Postposition (Heavy NP Shift) within the framework of Optimality Theory, and shows that the same set of morphological, informational, and processing constraints affect all these variations. In particular, it shows that the variants that used to be regarded as ungrammatical are in fact used fairly often in reality, especially when processing or informational conditions are met, and therefore, grammatical judgment may not be always categorical but sometimes gradient. It is argued that the notion of distance in constraint ranking in stochastic OT can effectively explain the gradience and variability of grammaticality in the variation phenomena.

효과적인 공급자관계관리(SRM)를 위한 핵심활동 사례연구

최혜원 사단법인 인문사회과학기술융합학회 2019 예술인문사회융합멀티미디어논문지 Vol.9 No.4

Supplier Relationship Management (SRM) is a strategic partnership activity for an enterprise and is expected to be a significant performance element in the current enterprise environment where uncertainty is growing. Despite the effective SRM allows companies to manage quality and inventory throughout their logistics procurement process with their suppliers and increase the profitability of the company, there is a scarce of theory about supplier relationship management (SRM) and many companies are not aware of the importance of SRM and depend only on simple electronic purchasing methods. Therefore, I analyze the H Company as a case company, which is a large domestic company and has reached 2,500 domestic and overseas suppliers. SRM process and its effects are evaluated as (1) Purchasing strategy division 2) Process division (3) IT infrastructure division. By analyzing SRM as one of the management strategies that bring the overall value of enterprise performance up, and by looking at how domestic large corporations manage their suppliers, I hope that manufacturers with many suppliers will recognize the importance of SRM and build an SRM tailored to their business. 기업에서의 SRM(공급자관계관리)은 기업의 전략적인 파트너십 활동으로 불확실성이 가중되고 있는 현재의 기업 환경에서 중요한 기업의 성과 요소로 기대된다. 효과적인 SRM을 통해 기업은 공급자와의 물류 조달 프로세스 전반에 걸쳐서 품질, 재고 등을 관리하고 최적의 공급망을 구축하며 수익성을 높일 수 있음에도 불구하고, SRM(공급자관계관리)과 관련한 이론이 부족한 실정이며 많은 기업이 SRM의 중요성을 인지하지 못하고 단순 전자구매방식에만 의존하고 있다. 따라서 본 연구는 사례기업으로 국내외 공급자 수가 2500개에 이르러 SRM이 기업 경쟁력의 핵심으로 평가 받고 있는 H기업의 SRM 수행 과정과 효과를 (1)구매전략 부문 (2)프로세스 부문 (3)IT 인프라 부문으로 사례 분석한다. 이를 통해 SRM을 기업성과의 전체적인 가치상승을 가져오는 경영전략의 한 방안으로 해석하고, 국내 대기업이 어떤 방식으로 공급사를 관리하는지 살펴봄으로써 많은 공급사를 갖는 제조기업이 SRM의 중요성을 인지하고 기업 실정에 맞는 SRM을 구축하게 하는 데에 의의를 둔다.

Cytogenetic Stability of Autosomes and B-Chromosomes in Tissue Cultire of Scilla scilloides Complex

최혜원,이원규,김수영,방재욱 한국유전학회 2004 Genes & Genomics Vol.26 No.4

Chromosomal variations were studied in the callus cells and the regenerated somaclones of four different cytotypes containing B-chromosomes, BB, BBBB, AABB and ABBB, in the Scilla scilloides complex. Considerable alternations in autosomes and B-chromosomes were found in the callus cells, while only B-chromosomal variations were observed in the somaclones except for cytotype BBBB. Most of the variations in the autosomes were aneuploids. The number of B-chromosomes varied in both callus cells and somaclones. In the diploid BB, neither the callus cells nor somaclones had autosomal variation. However, there was a high frequency of variations with a loss of autosomes and B-chromosomes in the autotetraploid BBBB. All somaclones of allotetraploid AABB carried a normal number of chromosome in both autosomes and B-chromosomes, compared with the allotetraploid ABBB. The cytological data demonstrated that the B-chromosomes had a positive or negative effect on the autosomal stability among the genotypes and cytotypes during the tissue culture of the S. scilloides complex.

구조조정 세제의 조세회피유인과 개선방안에 관한 연구

최혜원 한국조세법학회 2017 조세논총 Vol.2 No.2

구조조정 세제의 도입취지를 정부는 구조조정의 걸림돌을 제거하여 원활한 기업구조조정을 지원하는 것이라고 하고 있으며, 세제의 목표를 과세중립성 확보 및 형평성 제고로 들고 있다. 또한 기존 많은 연구들에서도 구조조정 세제의 기저로 조세중립성을 제시하고 있다. 그러나 구조조정 세제가 갖는 태생적인 한계인 거래의 복잡성 및 거래구조의 다양성은 당초부터 조세중립성을 구현하기 어렵게 하고, 오히려 정부는 과세를 이연하기 위한 도구로 부분적으로만 조세중립성을 차용한 것으로 보인다. 이에 따라 완전한 조세중립성이 확보되지 않은 이상 납세의무자는 경제적으로 유리한 구조조정 전략을 계획할 것이며, 특히 구조조정 거래의 상당부분이 특수관계자간 거래로 거래 시도가 용이할 뿐만 아니라 과세특례의 선택조항 등으로 납세의무자가 구조조정을 조세회피 도구로 사용하는 것을 예측할 수 있다. 본 연구에서는 구조조정 과세체계의 조세회피 관점에서 문제점 및 한계를 분석하기 위하여, 구조조정을 통하여 조세절감이 발생되었으나 법 문언이 정한 테두리 내에서는 문제가 없었던 여섯 가지 사례를 제시하였다. 사례는 합병시 이월결손금 승계 문제, 적격물적분할시 시가승계 문제, 구조조정으로 인한 미실현손익 남용 문제, 포합주식에 대한 합병신주 교부시 손금 인정 문제 및 소득변경 목적의 구조조정에 관한 것이다. 이러한 사례들은 현행 구조조정 세제 체계 하에서 구조조정이 조세회피유인이 될 수 있음에도 불구하고 개별 거래유형별로 세제를 수정하는 것이 어려워 그대로 유지하고 있는 것들로서, 구조조정 세제가 특정 거래형태별로 형식적인 요건이나 법문을 세밀하게 수정·보완 하는 것만으로는 조세회피방지를 하는 것에는 한계가 있음을 보여주었다. 또한 구조조정 세제의 조세회피방지에 대한 대안으로 기존 다른 연구들에서 제시한 포괄적인 조세회피방지규정의 도입을 위한 구체적인 입법 방향을 제시하였다. 본 연구는 구체적인 구조조정 조세절감 사례를 통하여 구조조정 세제가 갖는 조세회피 관점에서의 태생적인 한계를 확인하고 대안으로서 법령의 세부적인 개정 보다는 구조조정 세제에서의 별도의 포괄적인 조세회피방지규정 도입에 초점을 맞추어서 연구하였다는 점에서 의의를 갖는다. What would be the main purpose of Taxation of Corporate Reorganizations? The government states that the support of tax payer’s reorganization process by eliminating the obstacle to reorganization is the main purpose while the securement of tax neutrality and the improvement of fairness is the objective of such taxation. Furthermore, the tax neutrality is also presented and used as the base of Taxation of Corporate Reorganizations in prior studies. However, due to the inherent limitation of Taxation of Corporate Reorgani- zations such as complexity of transaction and diversity of transaction structure, ensuring of absolute tax neutrality is not possible. For that reason, it seems that the government has partially applied the concept of tax neutrality in order to defer taxation. Thus, unless the absolute tax neutrality is to be ensured, due to the nature of reorganization transaction such as the availability of related party transactions and right to choose only if favorable relevant special tax treatment, it would be unavoidable for the tax payers to use the reorganization as tax avoidance strategy. In this study, six cases of tax saving through reorganization were presented in order to analyze the issues and limitations of tax avoidance in Taxation of Corporate Reorganizations. Cases are related to the issues on i) succession of NOL(Net Operating Loss) carryforwards at the time of Merger, ii) succes- sion of market value at the time of qualified Qualified Physical Corporate Division, iii) abuse of unrealized profit and loss due to reorganization, iv) recognition of tax deduction at the time of issuance of merger new stocks on combined-stocks, and v) reorganization for the purpose of income change. The characteristics of the presented cases are that they are difficult to revise current taxation by individual transaction types, even though it has been confirmed that the tax avoidance effect is generated by abusing the Taxation of Corporate Reorganizations structure. Through this case study, it is demonstrated that the continuous amendment of formal requirements in details and complementary actions of current pro- visions would still have the limitation in prevention of tax avoidance due to complexity of reorganization transaction. Therefore, the implementation of Comprehensive Provision for Prevention of Tax Avoidance (substantial require- ments rule), which were introduced in prior studies, has been suggested and the relevant statute has been proposed as the solution for tax avoidance in Taxation of Corporate Reorganizations. This study is meaningful in the view that it proved the specific cases as a basis for the need of introducing Comprehensive Provision for Prevention of Tax Avoidance in the Taxation of Corporate Reorganizations, which has been presented in prior studies, and that it proposed the statute as a practical measure.