http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
조세회피와 기업가치 간의 관련성 분석: 중국 자본시장을 중심으로
오천영,권기정 부산대학교 중국연구소 2023 Journal of China Studies Vol.26 No.4
This study empirically verifies how tax avoidance affects corporate value among companies listed in the Chinese capital market, targeting A shares that can be invested and traded by individuals and companies in China. This study establishes a research hypothesis by reviewing various references and previous studies. This study conducts empirical analysis to verify the research hypothesis, targeting A stocks listed on the Chinese capital market from 2003 to 20021. This study basically verifies the relationship between tax avoidance and firm value, and additionally confirm through empirical analysis whether there is a moderating effect of corporate governance-related variables on the relationship between tax avoidance and firm value. The empirical analysis results of this study can be summarized as follows. First, Tobin's Q, which proxies for corporate value, and proxy variables for corporate tax avoidance activities(BTD, PBTD, DDBTD) all show a significant positive relationship. Second, the corporate governance scale(CG) has a significant positive moderating effect on the relevance of tax avoidance to corporate value, thereby promoting the relationship between tax avoidance activities and corporate value. Third, the stock holding ratio of the largest shareholder(TOP 1) shows a negative direction in relation to corporate value, but plays a positive regulating role in increasing the relation to corporate value of tax avoidance. This study provides new insight so that Chinese companies can view tax avoidance activities rationally and objectively by verifying the impact of tax avoidance activities on corporate value and the moderating influence of corporate governance on the relationship between tax avoidance and firm value. In addition, this study is expected to be of great help in increasing corporate value by serving as a reference for Chinese companies' tax decision-making. However, this study has a limitation in that it could not include companies in the B stock market, which are traded exclusively for foreign investment in the Chinese capital market. Therefore, in the future research, it is necessary to analyze and compare both B stocks, which are for foreign investment only, and A stocks, which are for domestic investment.
오천영(Cheon Young, Oh),탁성인(Sung In, Thak),임동오(Dong Oh, Lim),손봉세(Bong Se, Son) 대한설비공학회 2016 대한설비공학회 학술발표대회논문집 Vol.2016 No.6
Recently, There are large underground parking lot in most buildings. It is very dangerous when the smoke control doesn’t work, So it need to study about smoke control system(ventilation system and ventilating fan) in the underground parking lot. We have simulated the fire temperature and the visibility of the smoke for smoke flow, with all the research we suggest the improvement plan of smoke control system in the underground parking lot.
지하주차장의 층고 변화에 따른 연기제어 특성에 관한 연구
오천영(Cheon Young Oh),손봉세(Bong Sei Son) 대한설비공학회 2018 설비공학 논문집 Vol.30 No.10
The purpose of this study was to analyze smoke temperature and visibility characteristics of an underground parking lot in case of fire by simulation. There were temperature changes of Case 1 (7.77℃), Case 3 (4.66℃). There was a change in the visibility of Case 1 (5.21 m), Case 3 (28.91 m), As revealed in results of Case. There was a difference in temperature and visibility at the height of the clean layer (H : 2.0 m). A system based an organic complement of passive and active systems will facilitate maintaining an efficient system. There were many variations in the floor height of underground parking lot and temperature and visibility depending on smoke ventilation system operation.
오천영(Cheon Young Oh),탁성인(Sung In Thak),임동오(Dong Oh Lim),손봉세(Bong Sei Son) 대한설비공학회 2017 대한설비공학회 학술발표대회논문집 Vol.2017 No.6
Underground parking lots closed are so that need very large scale smoke exhaust capacity. It is very dangerous when the smoke control doesn’t work, So it needs to study about smoke control system in the underground parking lot. We have simulated the fire temperature and the visibility of the smoke for smoke flow, with all the research we suggest the improvement plan of smoke control system in the underground parking lot.
PE 이종강관의 소방용 배관 적용성에 관한 실험적 연구
박정화,오천영,곽지현,손봉세 한국화재소방학회 2016 한국화재소방학회논문지 Vol.30 No.3
In this study, to determine whether it is possible to apply Polyethylene (PE) compound pipe, which was developed tosolve the problem caused by the corrosion of the fire protection piping currently in usein water based fire extinguishingsystems, we performed an actual mockup fire test. Since no test standard was available related to the developed compoundpipe, we compared and analyzed domestic and international technical materials and test standards and selected suitablefire test standards to evaluate the performance of the PE compound pipe. we applied two fire test standards to the PEcompound pipe, viz. those for CPVC and metallic pipes, and conducted a total of 6 experiments to evaluate its performance. According to the results of the first and second fire tests based on the test standard for the CPVC pipe, neither thefitting nor the piping was damaged or deformed and no leakage was observed in the pressure test, which was performedfor 5 minutes. For the fire test based on the metallic pipe test standard, a total of 4 experiments were conducted. The firsttwo experiments were conducted to simulate the wet piping system. In the results of this fire test, neither leakage nor rupturewas observed from the PE compound pipe and no damage was caused, such as the secession of the PE material. However, in the next two experiments, which simulated the dry system, the PE compound pipe suffered damage and rupture,including deformation before the fire fighting water was discharged. Therefore, we found that the piping performanceof the PE compound pipe did not undergo any deterioration, including fusion, deformation, or damage, in the wetpiping system simulated fire test. 본 연구는 현재 사용하고 있는 소방용 배관의 부식으로 인하여 발생하는 수계소화설비의 문제를 해결하기 위하여 개발한 Polyethylene (PE) 이종강관을 수계소화설비배관으로 적용할 수 있는지를 파악하기 위한 실제 화재시험을 수행하였다. 개발된 이종배관에 대한 관련시험기준이 없어 국내외 기술자료 및 시험기준을 비교분석하여 적합한 화재시험기준을선정하여 PE 이종강관의 성능을 분석하였다. 따라서 본 배관의 성능시험에 채택한 화재시험기준은 합성수지배관과 금속배관의 두 가지의 화재시험기준을 적용하였고 총 6차례의 화재실험을 실시하여 배관성능을 평가하였다. 소방용합성수지배관의 시험기준을 적용한 1, 2차의 화재시험결과 이음쇠와 배관에서 파손이나 변형이 없었으며 5분간 내압시험을 실시한 결과에서도 누수가 없었다. 금속배관시험기준을 적용한 화재실험은 총 4회를 실시하였으며 1, 2차 실험은 습식설비를모사한 것으로 화재시험결과는 PE 이종강관에서 누설이나 파열이 발생하지 않았으며 또한 PE 재질의 이탈 등 손상이발생되지 않음을 확인하였다. 단, 건식설비를 모사한 3, 4차의 화재시험결과 소화수가 방출되기 이전에 PE 이종강관에서파열, 변형 등의 손상이 발생하였다. 따라서 실험결과 습식설비를 모사한 화재시험의 경우 PE 이종강관의 융착성, 변형,파손 등 배관의 성능에 이상이 없음을 확인하였다.
스프링클러설비 배관의 시공 상 문제점에 관한 기초 연구
임동오(Dongoh Lim),오천영(Cheonyoung Oh),탁성인(Sungin Thak),손봉세(Bongsei Son) 대한설비공학회 2016 대한설비공학회 학술발표대회논문집 Vol.2016 No.6
Sprinkler system is a very effective automatic fire protection system to prevent the propagation of flame and accomplish the initial extinguishing when fire occurs. But the problems occur when sprinkler system is operating such as not to achieve the prescribed discharge pressure and quantity due to the arising of scale and corrosion by the internal and external causes in case about 15 years have passed since completion of construction. When those problems occur, fire extinguishment might fail due to the decline of prescribed water flow quantity and water sprinkling. According to a previous study, most of them were focused on the corrosion of steel piping for sprinkler system. This study was intended to secure the cause of the water leak on the copper piping of sprinkler system in the apartment which had relatively corrosion resistance than steel piping of sprinkler system. And the cause of the water leak turned out to be the pitting corrosion.