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전주성(Jinwoo Hwang),황진우(Joosung Jun) 한국재정학회(구 한국재정·공공경제학회) 1999 재정논집 Vol.14 No.1
The evidence presented in this paper supports the claim that a U.S. tax hike can cause foreign direct investment (FDI) in the United States to increase by affecting the relative tax advantage of certain foreign firms and domestic firms. If a foreign firm can credit all U.S. taxes paid against its home tax liability on the income earned in the U.S., an increase in the U.S. tax rate may not affect the total tax burden on this firm’s investment in the United States. This firm may rather benefit from an increase in the pretax rate of return on U.S. assets caused by reduced investments by domestic firms. Our empirical analysis draws on the experience of fluctuating tax incentives and FDI in the United States during the 1980s. The estimated equations, which relate industry-level variations in the effective tax rate and net capital expenditures and control for the effects of exchange rates and U.S. business conditions, indicate a robust and significantly positive tax effect on FDI across various specifications. This result provides a more convincing support to the Scholes-Wolfson type of argument since the role of tax-induced FDI in U.S. capital accumulation can be more adequately investigated using the comparable measures of investments by foreign and domestic firms.
전주성(Joosung Jun),황진우(Jinwoo Hwang) 한국재정학회(구 한국재정·공공경제학회) 1999 재정논집 Vol.13 No.2
The restructuring of the financial sector in Korea involves substantial government actions, which can have strong fiscal implications. Estimation of the actual fiscal burden will provide a basis for considering potential fiscal response measures to the crisis. However, most discussions on this subject do not distinguish the total size of the initially raised funds from the actual fiscal burden borne by the annual government budget. This paper presents estimates of the actual fiscal costs associated with financial sector restructuring in Korea, calculated on an annual cash-flow basis. The fiscal costs of financial restructuring primarily consist of the annual interest payments on the net debt and the realized losses from the sale of collateral, shares, and assets of restructured financial institutions. According to our results, the total fiscal costs of resolving the non-performing assets of 100 trillion won, which should be reflected in the budget over the next several years, may reach somewhere between 44 trillion won and 63 trillion won, which amount to 10.4% and 15.0% of the current GDP in 1997. This range is estimated based on an optimistic as well as a pessimistic set of assumptions about underlying economic conditions. If the amount of the non-performing assets to be resolved increases to 200 trillion won, the fiscal costs involved will be 79 trillion-113 trillion won.
반응표면분석법을 이용한 타타리메밀싹에서 플라보노이드 추출 최적화
신지영(Jiyoung Shin),최이슬(Iseul Choi),황진우(Jinwoo Hwang),양준호(Junho Yang),이윤형(Yoonhyeong Lee),김소이(So-i Kim),차은지(Eunji Cha),양지영(Ji-Young Yang) 한국생명과학회 2020 생명과학회지 Vol.30 No.12
타타리메밀은 rutin, quercetin, kaempferol, myricetin 등의 플라보노이드를 함유하고 있는 곡물이다. 또한, 이러한 생리활성 물질은 곡물을 발아시키고 싹으로 재배하였을 경우 증가하는 경향을 가지게 된다. 이에 본 연구에서는 반응표면분석법을 활용하여 재배한 타타리메밀싹으로부터 생리활성 물질인 플라보노이드, rutin, quercetin, myricetin의 추출 함량이 최대로 되는 최적추출조건을 도출하였다. Box-Behnken design에 따라 함량에 영향을 끼칠 수 있는 독립변수로 추출온도(X₁, 50~70℃), 추출시간(X₂, 5~9 hr), 에탄올의 농도(X₃, 60~90%)를 설정하였고, 종속변수로는 rutin, quercetin, myricetin 각각의 함량을 사용하였다. 각각의 함량에 대한 모델식의 R²은 0.95 이상으로 유의성을 가져 적합하다고 판단되었다. 적합성 결여 test에서의 p-value가 모두 0.1 이상을 나타내어 유의성이 기각되었고, 이는 모델이 추출조건을 잘 설명할 수 있음을 나타내었다. 최적화된 추출 방법은 추출온도 51.03℃에서 6.62시간 동안 69.16%의 에탄올을 이용하여 추출하는 것이었다. 최적 조건에서의 예측된 rutin, quercetin, myricetin의 함량은 각각 808.467, 193.296, 37.361 μg/ml이었다. 예상된 모델을 검증하기 위하여 최적화된 추출조건을 이용하여 10회 추출을 진행한 결과, rutin, quercetin, myricetin 함량이 각각 802.84±8.49 μg/ml, 193.76±2.80 μg/ml, 34.84±0.43 μg/ml으로 측정되었다 rutin과 quercetin는 예측치와 실험치가 유의적 차이를 보이지 않았지만, myricetin의 경우에는 예상된 값에 조금 미치지 못하는 값이 측정되었다. Tartary buckwheat is a grain with many flavonoids, such as rutin, quercetin, kaempferol, and myricetin. This study aimed to optimize extraction conditions to maximize the rutin, quercetin, and myricetin contents of tartary buckwheat sprout extracts using response surface methodology. A Box-Behnken design containing 15 experiments was employed to evaluate the effects of extraction conditions, such as temperature (X1, 50~70℃), extraction time (X₂, 5~9 hr), and ethanol concentration (X₃, 60~90%). The coefficients of determination (R²) for all the dependent variables (extraction temperature, extraction time, and extraction ethanol concentration) were determined to be over 0.95, indicating significance. The p-value of the model in lack of fit was over 0.1 than means, indicating that the model was well predicted. The optimal extraction conditions for rutin, quercetin, and myricetin contents were obtained at X₁ = 51.03, X₂ = 6.62, and X₃ = 69.16, respectively. Under these optimal conditions, the predicted rutin, quercetin, and myricetin contents were 808.467 μg/ml, 193.296 μg/ml, and 37.360 μg/ml, respectively. For the validation of the model, ten experiments were performed and the experimental rutin and quercetin contents were measured at 802.84±8.49 μg/ml, 193.76±2.80 μg/ml, and 34.84±0.43 μg/ml, respectively. The experimental rutin and quercetin contents were similar to the predicted contents, but the experimental myricetin content was lower than predicted.