동북아 비즈니스 중심지 추진을 위한 세제개편 내용 및 향후 정책방향

이성봉(Lee Seong-Bong) 한국국제조세협회 2003 조세학술논집 Vol.19 No.-

In July 2002, the Korean government announced a comprehensive plan to develop Korea into the business hub of Northeast Asia. This plan included a number of policy instruments to improve the business and living environment in Korea. One item on this policy agenda was the taxation issue. This study deals with the tax reform policy adopted by the Korean government to promote its vision and strategy for building Korea into the business hub of Northeast Asia. Policy makers in the Korean government deliberated over numerous tax policy options for providing companies, especially foreign companies, with a favorable taxation system in Korea. After an in-depth examination of issues such as tax incentives for the regional headquarters of multinational enterprises and overall tax rate reductions for both corporate and income taxes, the Korean government enacted a special law on Economic Free Zones to provide special tax benefits for foreign investors. This study analyses the reasons behind the Korean governments introduction of these special zones and other tax reduction programs for foreign investors, and also presents some suggestions for Koreas future tax reform agenda in light of its vision of becoming the hub of Northeast Asia.

컴퓨터 법에 있어서의 책임에 관한 연구

鄭鎭世,鄭在晃,方碩皓,河泰勳,李成德,崔鳳哲 홍익대학교 1995 弘大論叢 Vol.27 No.-

This paper, coauthored by Chin-Se Chung, as well as other 5 faculty members at Hong-Ik University Department of Law (Jea-Hwang Jeong, Suk-Ho Bang, Tae-Hoon Ha, Seong-Deog Yi and Bong-Chul Choi), deals with liability issuses surrounding constitutional law, administrative law, civil law (contracts, torts), commercial law, criminal law, international law and philosophy & law. Professor of Law Jea-Hwang Jeong makes a comparative analysis of privacy protection and disclosure of information legal issues, appeared at current Korean law and draft of law in case of the latter one. He suggestes some desirable ways of legislation through revision process and operation of legal rules at his paper. Professor of Law Suk-Ho Bang makes a brief survey of civil liability issues arising out of contracts and torts in English and American law, first. He tries to show that many Parts of arguments in such legal world are attributed to Statute of Frauds tradition, unique to such legal world. New developments in the area of torts, including computer malpractice and computer virus, are shown and analysed in terms of application possibility under our current law. But, as even the Anglo-American courts are found very reluctant to accept those arguments as new grounds for torts liability, it seems more plausible and practicable to refer to contractual approach, basically, rather than to torts approach even under English American law. Professor of Law Chin-Se Chung suggests in his paper on EFT that the allocation of liability under EFT be made under the new and most relevant principle, working for useful transmission way of fund, not solely under traditional legal principles. If such new principle works with high return of risk to users, it makes imminent problems against the goats of consumer protection, and eventually will be hardly refered to. Conversely, if it requires too much sacrifice from the side of banks, then the convenience in such system will not be utilized. So, it may be natural that EFT be discarded even without proper functioning under market system. In conclusion, Professor Chung points out that, only when banks fond that the economy out of cost-saving at tasks outweighs the risk undertaken by the banks, the banks will operate the system. But, if this system makes more return of benefits to the banks with the burden of users, it is against the idea of equity. Consequently, the banks should bear the aggeviated risks in return for the cost saved under this system Professor of Law Tae-Hoon Ha focuses his research paper on criminal liability under EFT. He draws his conclusion out of current criminal statutes that illegal fund transfer under automatic teller machines, cash cards and information system can not be penalized due to lack of proper statutory provision. So, the criminal provision on computer crime, newly made on December of 1995, can be positively appreciated. But, he anticipates that the question whether such new provision will be successful in regulating all illegal activites at fund transfor system without any operation defects in criminal code, or will cause new problem in interpretation of criminal code remains unsolved. Professor of Law Seong-Deog Yi examines the international legal issues which may be given rise to by direct satellite broadcasting. In his paper, the issue of national jurisdiction in relation to direct satellite broadcasting is firstly dealt with. Secondly, the possible ways in which direct satellite broadcasting is regulated by international law are examined with special emphasis of two different approaches, that is, freedom of information approach and state sovereignty approach. In this context, many international conventions concerning direct satellite broadcasting in Particular, and international regulatory regime of outer space in general are broadly reviewed. Thirdly, the types of activities which may be a violation of international legal regime of direct satellite broadcasting are suggested and the possible lethal remedies for these violations are proposed with the traditional international state responsibility law in mind. Professor of Law Bong-Chul Choi explores the relations of computerized society to its laws throughout his paper as a kind of conclusion of this whole paper. Computerized society is one that the technical, scientific, informational knowledge prevails. With correspondence to the structural change in knowledge, the law of such a society has suffered transformation, and the knowledge and techniques distributing and computing legal responsibility has also changed. However, he does not insist that the diffusion of technical knowledge is the sole factor of the transformation of legal responsibility. It is only one of the various factors. Moreover, he does not deny the continuation between the classical techniques distributing legal responsibility and the contemporary ones. In this era, the law realizes fairness and community values at the expense of singularities. In addition, he proposes that legal scholars take the diagnosis of law from the perspective of the technology/knowledge shifts seriously.

유소년영재의 창의적 성향·창의적사고력·다중지능·도덕성에 관한 탐색

류봉선,이경은,홍성용 韓國英才學會 2011 영재교육연구 Vol.21 No.4

Gifted children cultivate their many talents through experience. For the purpose of revealing the talents or abilities of gifted children, it is necessary to provide them with various types of environment for their exploration from the early stage of their school age. In addition, knowing their concern, aptitude and interest from the early stage of their school age will be much helpful for them to grow, advance and search for their future career path. Accordingly, the purpose of this study is to examine the definitional and cognitive characteristics of gifted children through tests on the creative disposition, creative thinking power, multiple intelligences and morality of gifted children at the early stage of their school age in order to provide basic information on the gifted children studies. Accordingly, 90 gifted children were selected as the participants of this study through observation and recommendation. The result showed much difference between the second grade and the third grade in their creative disposition, creative thinking power, multiple intelligences and morality according to school year. As for the difference according to gender, the second grade female students showed meaningful differences in the sub-domain of creative disposition, multiple intelligences and morality and the third grade showed no differences. Such study result shows that students in upper school year clearly have their own sense of purpose. 영재들은 경험을 통해 많은 재능을 발달시켜나간다. 영재들의 재능 혹은 능력을 최대한 발현시키기 위해서 학령기 초기부터 다양한 환경을 제공하고 탐색할 수 있도록 해야 한다. 또한 영재들이 가진 그들의 관심과 적성 및 흥미를 학령기 초기부터 알 수 있다면 성장하고 발달하며 진로를 탐색하는데 많은 도움이 될 것이다. 따라서 본 연구에서는 학령기 초기에 해당하는 유소년 영재의 창의적 성향·창의적사고력·다중지능·도덕성의 검사를 통해 유소년 영재의 정의적·인지적 특성을 탐색하여 유소년 영재연구의 기초자료로 제공하고자 하는데 목적이 있다. 이를 위해 관찰추천을 통해 선발된 유소년 영재 90명을 대상으로 하였다. 그 결과 창의적 성향·창의적사고력·다중지능·도덕성의 학년에 따른 결과는 2학년과 3학년의 차이가많음을 알 수 있었다. 성별에 따른 차이는 창의적 성향·다중지능·도덕성의 하위영역에서 여학생이 2학년에서 높았으며 3학년은 차이가 없는 결과를 보였다. 이러한 연구결과는 유소년 영재들은 남녀 구분 보다 발달적 이해와 영재의 특성을 고려한 질 높은 적절한 학습 환경의 초기노출이 유능한 인재로의 성장에 도움을 주며, 학년이 높을수록 앞으로 자기 목표의식을 분명히 가지고 있음을 보여주는 결과이다.

老齡期의 體力特性에 關한 理論的 考札

鄭升溶,張鳳愚 忠北大學校 平生體育敎育硏究所 1988 平生體育硏究所 論文集 Vol.3 No.-

This study provides a remarkably broad and understandable review of the many individual facets of fitness and aging. It is not intended to be a medical or research treatise nor does it attempt to provide a critical review other recent research literature. On the other hand, the bibliography cites articles that, while understandable by a broad reading public, also contain the necessary references required for in-depth studies of individual topics. 1. Muscle strength and age Muscle strength depends on many factor, in tests of muscle strength, the day-to-day variation is ususlly of the order of ±10 to 20 percent. The maximal strength is reached between the ages of twenty and thirty, after which it decreases gradually, so that the strength of the sixty-five-year-old is spproximately 80 percent of that attained between the ages of twenty and thirty. Skeletal muscles provide the source of force through their ability to contract and relax. The concept of reciprocal innervation means that muscle groups work in pairs. evidence shows that fast reaction time can be sustained for some older persons who participate in physical activity. 2. Physiologic aspects of Aging The aging process is irreversible. Organ and tissue changes occur gradually at different rates in and among people. Age changes occur in the broad categories of anatomical/physio logical/and mental/emotional/cognitive areas. Physiological age changes of the skin, hair, kidneys, bladaer, gastrointestinal and endocrine systems may stem from intrinsic or extrinsic sources. The review of physiological and behavior sexuality changes indicated that in at all persons are interested in sexual activity, and those who were not interested in sex during youth are most likely to show little interest during the senior years. Poor physical fitness also is an obstacle to normal to normal sexual fuctions. 3. Kinesiologic aspects of Aging The human physique reflects a wide variety of sizes and shapes. Although somatotype characteristics are genetically determined, anthropometrical changes in strncture do happen with the passage of time. The intervertebral discs, ligaments, and muscles function we prime movers, neutralizers, and intrinsic and extrinsic support mechanisms of the back. The biomechanics of the spine reveal that the vertebral columnis quite flexible and capable of acting as a supple steel rob with considerable flexion, extension, lateral, and rotary movements. However, improper mechanics of lifting and excess obesity can exert undue stress upon the musculoskeletal support structures f the discs and back. Changes in collagenous tussue also occur with aging Bone changes are inevitable, although the degree of change between individuals in highly variable bone mass usually decrease, but white females lose more bone matter than black women, and males show less loss than females. Aging brings about structural changes in muscle tissue, changes that develop in the cells them selves. Muscle weight and density decling more rapidly among physically inactive people. Muscle metabolism steadily slows from age 3 to 80, yet some older person are known to have metabolic rates as high as that of a 40-year-old.

벤처기업의 지역적 특성에 관한 연구 : 수도권과 지방의 비교·분석을 중심으로

최홍봉,윤성민 한국경제지리학회 2004 한국경제지리학회지 Vol.7 No.1

이 연구는 수도권에 위치한 벤처기업과 지방에 위치한 벤처기업 사이에 어떠한 차이가 존재하는가를 분석하는데 목적이 있다. 중소기업청의 '벤처기업 경영실태조사' 원자료를 이용하여 실증분석한 결과는 다음과 같다. 첫째, 수도권에서는 소프트웨어·정보통신 등 첨단 서비스 업종이나 첨단 제조업의 비중이 상대적으로 큼에 비해 지방에는 전통 제조업에 속하는 벤처기업의 비중이 상대적으로 컸다. 둘째, 수도권 벤처기업의 네트워크적 특성은 상대적으로 기업간 기술협력 활동이 활발하고 마케팅 분야에서의 기업간 전략적 제휴에 관심이 많은 반면, 지방의 벤처기업의 경우에는 대학과의 기술협력활동이 활발하고 기술개발활동에 전략적 제휴의 목표가 주어져 있음이 나타났다. 셋째, 수도권에 위치한 벤처기업들이 기술개발능력이 지방의 벤처기업들 보다 더 뛰어났으며 경영성과도 좋은 것으로 나타났다. In this paper, we tries to investigate whether there are some differences of the characteristics between venture business in the metropolitan area and in the local area. We set up some hypotheses on the regional characteristics of venture business and test those using the raw data of Small and Medium Business Administration (SMBA) survey on the management of venture business. Our main findings are as follows: First, we analyze the industrial composition of ventures by region and find that in the metropolitan area high-technology venture business which is belong to software, or information, or communication industries is given much weight. But in the provinces, ventures belong to traditional manufacturing industries is given much weight. Second, we compared the characteristics of business network by region and find that the ventures in the metropolitan area are active in technical cooperation among companies and want strategic tie-ups in marketing field, whereas the ventures in the provinces are active in technical cooperation with university and want strategic tie-ups in technical development field. Third, ventures in the metropolitan area are more excellent in technical development and management than ventures in the provinces.

미국과 싱가포르의 전자무역 지원정책에 관한 비교 연구 : 비정형 전자무역 분야의 사례분석을 중심으로

이성봉,심상렬 한국통상정보학회 2001 통상정보연구 Vol.3 No.1

미국과 싱가포르는 모두 세계에서 가장 우수한 기업 경영환경을 제공하는 국가이다. 그러나 미국이 자유방임형이라고 한다면 싱가포르는 철저하게 계획형이라는 점에서 다르다. 따라서 본 연구에서는 미국과 싱가포르의 전자무역 지원정책의 사례를 분석하고, 상호비교를 통해 우리 나라 전자무역 지원정책에 대한 시사점을 파악하였다. 본 연구의 가장 큰 시사점은 전자무역의 활성화가 기본적으로 민간의 적극적인 참여로 이루어져야 한다는 것이다. 정부의 역할은 주도적인 입장이 아닌 철저한 지원자의 입장에서 수행되어야 한다. 정부가 거래알선 및 e-마켓플레이스 등 전자무역의 핵심적인 활동에 직접적으로 관여하기보다는 관련된 민간기업을 육성하고, 기업들의 전자무역 수행능력을 제고시키며, 기업의 전자무역 활동이 원활하게 이루어질 수 있도록 전자무역 인프라의 확충에 정책의 초점을 맞추어야 한다는 점이다. 향후 전자무역 촉진을 위한 주요 정책의 방향으로 전자무역에 대한 기본적인 인식을 제고 할 수 있는 홍보활동 강화, 전자상거래 지원기관과 전통적인 무역지원기관들의 연계 및 산학연계 활동의 촉진을 통해서 중소 기업에 대한 실질적인 전자무역의 지원, 전자무역 관련 전문인력의 체계적인 양성, 무역 관련 공공정보시스템의 개선 등이 제시될 수 있다.

첨가된 질량이 있는 단순지지된 샌드위치 패널에 대한 간편한 진동해석의 적용

김성환,이정호,정경일,이봉학 江原大學校 産業技術硏究所 1996 産業技術硏究 Vol.16 No.-

Many of the bridge systems, including the girders and cross-beams,and concrete decks behave as the special othotropic plates. A method of calculating the natural frequency corresponding to the first mode fo vibration of beam and tower structures with irregular cross-sections was developed and reported by D.H.Kim in 1974. Since 1989, The author has extended this method to Vibration analysis of two dimensional problems includign composite laminates, and has reported at several conferenes. Frequently, the bridge floor panels are supported by girders and cross beams. Such panels as well as some of the building floor panels can be assumed as simple supported special orthotropic plates. In this paper, the result of application of simple method fo vibration analysis developed by D.H.Kim, to the simply supported sandwich panels woth point Mass/Masses is presented.

단일전자 다중접합 트랩의 대전에너지와 문턱전압

문성왕,강동식,강영봉 濟州大學校 師範大學 科學敎育硏究所 1999 科學敎育 Vol.16 No.-

Based on the analytic solution to the electrostatic problem of the multi-junction trap with equal N-junction capacitances C and a well capacitance Cw, we obtain explicit expressions for the charging energy, the GiMs free energy, the energy barrier height and the threshold voltage. In particular, when an electron is already trapped in the store island, we analyze the effect of the well capacitance and the number of junction for single electron multi-junction txap. In the C_(w)/C>3/Ncase, an electron can be trapped in the store island height depernds on the number of junction, the value of barrier height is Ne^(2)/8C for C_(w)/C>1. Thus, when N is large and C_(w)/C is large, it is favor of trapping electron in the store island. We find that multi-junction trap with small well capacitance is not suitable for studying the single electron trap. The threshold voltage is proportioned to the bias voltage U and the number of junction N

실기종목에 따른 중학교 체육수업의 실제 학습시간 비교

서봉한,황영성,이종현,오영도,이중숙 釜山大學校 附設 體育科學硏究所 1998 體育科學硏究所 論文集 Vol.14 No.-

The purpose of this study is to investigate the academic learning time of basketball, valleyball, vault horse, and balance beam teaching in physical education of junior high school. The subjects were 16 junior high school students living in U city, and their classes were recorded on video tape. The analatic methods were 5 seconds observation with BESTPED system, monitor stop and recording survey of Academic Learning Time-Physical Education. To analyze the academic learning time, independent varieables was set to practical carriculum(basketball, valleyball, vault horse, and balance beam) and dependent varieables were set to the academic learning time. To testify the relation between the independent varieables and the dependent varieables, dependent t-test was accomplished ar α=.05 level. The results were as follows; 1. In the comparison of ball game with gymnastics, position movement(p=.0004), practice(p=.0023), implement preparation(p=.0001), exercise(p=.000) and deviation(p=.000) brought out the differences. Also, waiting(p=.0001), watching(p=.0037) and information transmission(p=.0157) brought out the differences too, but information reception and interaction didn't. 2. In the comparison of basketball, position movement(p=.0438), practice(p=.0012), exercise(p=.0012) brought out the defferences but implement preparation didn't. Also, information reception(p=.0001), interaction(p=.0049), information transmission(p=.0000) and waiting(p=.0377) brought out the differences too, but watching didn't. 3. In the comparison of vault horse with a balance beam, practice(p=.0230) and exercise(p=.0003) brought out the differences but position movement, implement preparation, and deviation didn't. Also, information reception(p=.0013) and waiting(p=.0013) brought out the differences too, but interaction, information and watching didn't.

KWL 모형의 확대 적용 방안 개발 및 그 효과 검증 연구

이성영,신권식,이봉윤 한국초등국어교육학회 2007 한국초등국어교육 Vol.35 No.-

The purpose of this paper is to investigate if KWL model is applied to not only lessons of reading expository text but also any other lessons. For this, we developed KWLA model for lessons of reading persuasive text, KWLE model for lessons of reading narrative text, KPWL model for lessons of speaking and listening, KWWL model for lessons of writing, kwPl model for lessons of inquiry-oriented subjects(social study, science, mathematics etc.), kwAl model for lessons of expression-oriented subjects(athletics, musics, arts etc.) through expanding and transforming basic KWL model. The results are such as : First, we confirmed that KWL model can be applied to not only lessons of reading expository text but also any other lessons of korean language subject if transformed appropriately. Second, we confirmed that KWL model can be applied to not only lessons of korean language subject but also lessons of any other subject if transformed appropriately. Third, we are able to use effectively KWL learning paper in order to assess holistically knowledge about topics and attitudes on learning, products of learning and process of learning etc. This is a kind of performance assessment. But we have to transform the basic KWL model in order to fit to new fields, to operate actively KWL class, and to assist students-initiated learning activity. If not, the effects of KWL model will be reduced to half. 이 연구는 KWL이 설명문 읽기뿐 아니라 다른 분야에도 적용이 가능한지 탐색하는 것을 목적으로 한다. 이를 위해 KWL의 기본 수업 모형을 확대·변형하여, 논설문 읽기 수업을 위해서 KWLA를, 이야기 글 읽기 수업을 위해서 KWLE를, 말하기·듣기 수업을 위해서 KPWL을, 쓰기 수업을 위해서 KWWL을, 사회과·과학과·수학과 등 탐구형 교과의 수업을 위해서 kwPl을, 그리고 체육과·음악과·미술과 등 표현형 교과의 수업을 위해서 kwAl을 만들어 수업에 적용하였다. 그 결과, KWL은 설명문 읽기 수업뿐 아니라 다른 장르의 읽기 수업에도, 읽기뿐 아니라 국어과 내 다른 영역의 수업에도, 나아가 국어과뿐 아니라 여타 교과의 수업에도 적용이 가능하며, 효과 또한 작지 않다는 것을 확인할 수 있었다. 그리고 활동의 결과물인 KWL 학습지는 학습자들의 지식뿐 아니라 태도도, 그리고 학습의 결과뿐 아니라 과정까지도 평가할 수 있게 해 주는 비형식적 수행평가의 자료로 훌륭하게 활용할 수 있다는 점도 확인할 수 있었다. 이와 함께 확대 적용의 효과를 극대화하기 위해서는 모형의 적절한 변형, 교사의 능동적인 역할, 학습자들의 자기 주도적 학습 조장 등의 조건이 갖추어져야 한다는 제언도 하였다.