지역경제활성화의 새로운 접근

홍기용 한국지역개발학회 1991 韓國地域開發學會誌 Vol.3 No.1

Regional economic policy has become major focus of attention in recent years for both policy makers and academics in Korea. However it is a general consensus that the regional economic policies in Korea were seen as a component of the national economic development scheme without any local participation. This involves a wide variety of factors, including the strong sectoral policies of the central government, the lack of allocated resources and the specialists for regional economic policy, as well as a sensible regionalism. Recently, the new environment, as local authorities attempt to form their local self government, introduces a transitional era into regional economic policy, in terms of a statutorial power and a mobilization of local resources. In this socio-economic circumstances it is very valuable to study strategic policy alternatives to regenerate the regional economies. The following are major findings : 1. Setting specific goals in regional economic policy at the central and local level is required prior to its implementation through clearifying regional problem for proper selection of policy priorities. The stated goals of the problem should be defined and could be set at a regional income increase, new job creation, the retention of old firms and recruiting of new firms, increasing productivity and community participation. 2. Since an economic zone, within a policy frame, does not coincide with an administrative unit, particularly in the metropolis and the industrial corridor, the new regional economic unit merging with neighbouring regions shoud be redefined for its economic of scale and proper management. Fourty-two new economic zones and six zones in big cities were recommended as regional economic management units throughout the country to use more intensely the existing infrastructure. 3. Local authorities are to design and implement measures of direct relevance to regeneration of their area's economy. They should development themselves its regional economic policy through their responsibilities for planning and infrastructure, such as the provision of industrial sites and promotion for industry activities by offering finance. 4. Local autborities should also stimulate the small firm development which underpins the local economic and encourages enterprises generally through the proper exercise of the statutory power and through, avoiding excessive rate burdens and bureaucracy. The Small Scale Industry Development Act should be issued to promote its activities geared to regional economic generation. 5. To accommodate changing demend on new information and communication systems, local authorities along with private firms should invest in setting regional information systems connecting various channels to diffuse modern technologies and to make effective business communication. Various incentive facilitating regional information systems can be considered including tax exception and grants for its investment. 6. To encourage the private sector for securing the regeneration of regional economies requiring substantial investment in land renewal and infrastructure, Enterprise zones could be developed as an accelerating vehicle to regional economic gereration. Financial assistance from the central government should be also provided and be visualized through through tax concessions to all firms in the area.

2016년도 한국해양과학기술협의회 공동학술대회

홍기용 대한조선학회 2016 大韓造船學會誌 Vol.53 No.2

2017년도 한국해양과학기술협의회 공동학술대회

홍기용 대한조선학회 2017 大韓造船學會誌 Vol.54 No.2

응급실로 내원한 자발성 머리내 저혈압 환자에서 진단률 및 임상적 특징 분석

홍기용,서동우,최상식,손창환,김원영,임경수 대한응급의학회 2011 대한응급의학회지 Vol.22 No.6

Purpose: Spontaneous Intracranial Hypotension (SIH) is rare condition and may accompany other clinical symptoms which inhibit accurate diagnosis in an emergency department (ER). Only a few studies have reported the clinical characteristics and root causes associated with SIH. This study evaluates the rate of accuracy of SIH diagnosis and compares clinical characteristics and diagnostic test results for correct versus incorrect diagnosis groups. Methods: Medical records of SIH patients admitted to an emergency department (ER) over a twelve year period were retrospectively reviewed. Patients were grouped as having received correct or incorrect diagnosis, and their clinical characteristics and diagnostic test results were compared. In the incorrect diagnosis group, the number of times they were misdiagnosed, and the specialties of the clinic (s)they visited prior to arrival at this ER were reviewed. Results: Adhering to the inclusion criteria of our study, 72patients were enrolled with 54 patients in the correct diagnosis group and 18 patients in the incorrect diagnosis group. Of the twenty one cases in the incorrect diagnosis group, the majority 7 cases (33.3%) had been examined by an emergency physician. Among the clinical symptoms observed, there was significant variability in the location of the headache (p=0.020) and time interval between symptom onset and diagnosis (p=0.035). Conclusion: There were no differences in most of the clinical observations and diagnostic test results between the correct and incorrect diagnosis groups. To improve the correct diagnosis rate, it is suggested to have ‘SIH’included as a differential diagnosis when encountering patients reporting headache in the emergency department. Emergency physicians should be required to recognize clinical SIH characteristics such as orthostatic headache.

세금명칭의 변경효과와 납세자권익

홍기용,문진주 대한경영학회 2015 대한경영학회 학술발표대회 발표논문집 Vol.2015 No.2

세금명칭은 납세자권익에 큰 영향을 미친다는 면에서 합리적인 세금명칭이 필요하다. 이 점에서 본 연구는 세금명칭에 대한 납세자의 인식을 분석하고 합리적인 세금명칭의 대안을 제시하기 위한 것이다. 세금명칭의 인식과 변경에 대한 선행연구가 없었다. 대부분의 세금명칭이 일제 강점기에 사용한 세목들을 거의 차용하고 있는 측면이 있다. 세금의 명칭은 그 자체만으로도 합리적인 추정을 해야 하는데 그렇지 못한 면이 있다. 세금명칭의 합리적인 변경을 통해 납세자권익을 증진할 필요가 있다. 이 연구에서는 세금명칭은 아니지만 상호 혹은 브랜드의 명칭변경에 대한 효과 등 기존 관련연구들의 방법론을 활용하여 연구하였다. 본 연구에서는 세금명칭 변경에 대해 설문조사를 통해 그 효과와에 대해 실증분석을 실시하였다. 분석결과, 첫째, 각 세목별로 현재명칭과 변경명칭에 대한 설문결과 소득세를 개인소득세로, 법인세를 법인소득세로, 부가가치세를 일반소비세로, 자동차세는 자동차봉세로 세금명칭을 변경하는 것에 대해 긍정적인 응답을 보였다. 세법지식의 여부에 따라 집단간 차이가 있는지 알아본 결과 세법에 대한 지식이 있는 경우에 세금변경의 필요성이 더 높았다. 둘째, 종합부동산세에 대해서는 재산보유특별세로, 레저세는 사행오락세로, 취득세는 재산취득세로, 재산세는 재산보유세로, 교육세는 교육지원세로, 교통에너지환경세는 교통에너지환경지원세, 지역개발세는 지역개발지원세로 변경하는 것에 대해서도 명칭변경에 대해 높은 점수가 나왔으나, 집단 간에는 차이가 나타나지 않았다. 이 연구의 결과, 세금명칭을 국민이 알기 쉽게 변경하는 것이 세금인지도와 납세충성도를 높여 납세자권익 증진도 유효함을 확인하였다. 이는 세원투명성을 높이고 세수확보를 통한 지하경제양성화에도 도움이 될 뿐만 아니라, 납세자의 납세협력비용의 증가를 막는데 큰 역할을 할 것으로 볼 수 있다. 향후 세제개편에서 이 연구에서 제시된 바람직한 세금명칭을 반영할 필요가 있다. 세금명칭변경과 관련한 선행연구가 없었다는 면에서, 이 논문은 세금명칭의 변경과 관련한 최초의 단초가 되는 실증연구라는 점에서 공헌하는 바가 매우 크다고 할 것이다.

지방세법 체계의 전문화 방안 지방세법령 체계의 전문화와 개편방향

홍기용 한국지방재정공제회 2007 지방세 Vol.2007 No.4

중국 기업공시제도의 개선방향에 관한 연구

홍기용,박희선 한국세무회계학회 2002 세무회계연구 Vol.11 No.-

중국은 1980년대에 증권시장이 형성된 후 상장회사의 운영이 더욱 확대되었으며, 그동안 증권법을 제정하였고 관련법규들도 개정을 하는 등 각종 제도를 정비해 왔다. 이 과정에서 기업정보의 공시도 많은 발전을 가져왔지만 아직도 공시제도의 운영이나 관리가 선진국가들에 비해 미흡한 수준이다. 최근 중국은 시장경제의 발전 특히 WTO의 가입으로 국제경쟁력강화와 국제관례에 부합되도록 기존의 회계 및 경제법규들을 점진적으로 개정하여 가고 있다. 그러나 효율적 증권시장의 운영과 투자자 권익을 보호하기 위한 현행 기업공시제도에 대한 개정은 개정의 폭이나 내용의 중요성 측면에서 볼 때 부분개정의 형식에 의한 것으로서 증권법체계가 완전히 정비되지는 못하였다고 할 수 있다. 따라서 이 논문은 문헌연구를 통하여 현행 중국의 기업공시제도 문제점을 검토 및 분석하고 향후 개선방향을 아래와 같이 제시하였다. 첫째, 정부주도의 공시관리체제를 민간관리체제로 이양, 둘째, 전자매체공시의 보편화를 추진, 셋째, 공시되는 정보의 정확성을 제고, 넷째, 회계정보의 다양성 및 적시성을 확보, 다섯째, 공시책임자제도의 도입 등이다.

지방도시 경제의 활력화 도시와 산업구조

홍기용 대한지방행정공제회 1988 도시문제 Vol.23 No.6

N/A

증여, 상속받은 부동산양도소득계산의 불합리

홍기용,나종희 대한경영학회 2009 대한경영학회 학술발표대회 발표논문집 Vol.2009 No.2

Trends in breast reconstruction: Implications for the National Health Insurance Service

홍기용,Yoosung Son,Hak Chang,Ung Sik Jin 대한성형외과학회 2018 Archives of Plastic Surgery Vol.45 No.3

Background Breast reconstruction has become more common as mastectomy has become more frequent. In Korea, the National Health Insurance Service (NHIS) began covering breast reconstruction in April 2015. This study aimed to investigate trends in mastectomy and breast reconstruction over the past 10 years and to evaluate the impact of NHIS coverage on breast reconstruction. Methods Nationwide data regarding mastectomy and breast reconstruction were collected from the Korean Breast Cancer Society registry database. Multiple variables were analyzed in the records of patients who underwent breast reconstruction from January 2005 to March 2017 at a single institution. Results At Seoul National University Hospital, the total number of reconstruction cases increased 13-fold from 2005 to 2016. The proportion of immediate breast reconstruction (IBR) cases out of all cases of total mastectomy increased from 4% in 2005 to 52.0% in 2016. The proportion of delayed breast reconstruction (DBR) cases out of all cases of breast reconstruction and the overall number of DBR cases increased from 8.8% (20 cases) in 2012 to 18.3% (76 cases) in 2016. After NHIS coverage was initiated, the proportions of IBR and DBR showed statistically significant increases (P<0.05). Among the IBR cases, the percentage of prosthesis-based reconstructions increased significantly (P<0.05), but this trend was not found with DBR. Total mastectomy became significantly more common after the expansion of NHIS coverage (P<0.05). Conclusions Over the last decade, there has been an increase in mastectomy and breast reconstruction, and the pace of increase accelerated after the expansion of NHIS coverage. It is expected that breast reconstruction will be a routine option for patients with breast cancer under the NHIS.