커뮤니케이션 전략과 매체에 따른 공중의 위기 커뮤니케이션 수용 정도

이영한 ( Young Han Lee ),서연경 ( Yeon Kyeong Seo ),남호영 ( Ho Yeong Nam ),황고은 ( Go Eun Hwang ),성민정 ( Min Jung Sung ) 한국PR학회 2012 PR연구 Vol.16 No.1

The current study investigated how the type of media influences the effectiveness of crisis communication strategies. According to the findings, the level of acceptance was higher when an accommodative strategy was adopted compared to a defensive strategy. The type of media-newspaper, internet news, corporate blog, and corporate twitter-had a significant influence on the level of acceptance. Furthermore, an interaction effect was found between the type of media and the type of crisis communication strategy. For example, the level of acceptance was highest when the accommodative strategy was used through the corporate blog whereas the level of acceptance was lowest through the internet news. On the other hand, when the defensive strategy was used, the level of acceptance was highest with the internet news, while the corporate blog showed the lowest level of acceptance.

Impacts of Soil Organic Matter on Microbial Community of Paddy Soils in Gyeongnam Province

Young Han Lee(이영한),Hang-Yeon Weon(원항연),Yeon-Kyu Sonn(손연규),Jae-Young Heo(허재영),Dae-Ho Kim(김대호),Yong-Jo Choi(최용조),Sang-Dae Lee(이상대) 한국토양비료학회 2016 한국토양비료학회 학술발표회 초록집 Vol.2016 No.3

ITU-T 음성 및 오디오 코덱 표준화 동향

이영한(Young Han Lee),김홍국(Hong Kook Kim),이미숙(Mi Suk Lee),성종모(Jongmo Sung),배현주(Hyun Joo Bae) 한국통신학회 2009 한국통신학회 학술대회논문집 Vol.2009 No.11

경남지역 논토양의 중금속함량 조사

이영한(Young-Han Lee),손연규(Yeon Kyu Sonn),옥용식(Yong Sik Ok) 한국토양비료학회 2012 한국토양비료학회지 Vol.45 No.3

경남지역 논 토양의 중금속 관리를 위한 기초 자료를 제공하고자 260 지점을 대상으로 2011년에 Cd, Cu, Ni, Pb, Zn 및 As 전함량과 0.1N HCl 가용성 Cr 함량을 분석하였다. 논토양의 중금속 평균 함량은 Cd 0.143 (범위 0.003-0.537) mg kg<SUP>-1</SUP>, Cr 0.322 (0.002-0.986) mg kg<SUP>-1</SUP>, Cu 25.41 (6.03-76.19) mg kg<SUP>-1</SUP>, Ni 16.36 (2.63-32.94) mg kg<SUP>-1</SUP>, Pb 18.67 (4.16-87.02) mg kg<SUP>-1</SUP>, Zn 71.76 (22.99-153.58) mg kg<SUP>-1</SUP>, As 3.516 (0.002<SUP>-1</SUP>9.481) mg kg<SUP>-1</SUP> 였다. 논토양에서 Cd 함량은 산록경사지에서 가장 높은 반면 Ni과 As 함량은 홍적대지, Zn 함량은 해안평탄지에서 가장 높았다. 또한, Cd, Cu 및 Zn 함량은 미사질식양토에서 미사질양토, 사양토 및 양토 보다 높은 경향이었다. The management of heavy metals in soil is important for environmental-friendly agriculture and keeping an ecosystem healthy. In this study, we examined the concentrations of heavy metals (Cd, Cr, Cu, Ni, Pb, Zn, and As) in 260 paddy soils sampled from Gyeongnam Province. The concentrations of the heavy metals were 0.143 mg kg<SUP>-1</SUP> (ranged 0.003-0.537) for Cd, 0.322 (0.002-0.986) mg kg<SUP>-1</SUP> for Cr, 25.41 (6.03-76.19) mg kg<SUP>-1</SUP> for Cu, 16.36 (2.63-32.94) mg kg<SUP>-1</SUP> for Ni, 18.67 (4.16-87.02) mg kg<SUP>-1</SUP> for Pb, 71.76 (22.99<SUP>-1</SUP>53.58) mg kg<SUP>-1</SUP> for Zn, and 3.516 (0.002<SUP>-1</SUP>9.481) mg kg<SUP>-1</SUP> for As, respectively. In addition, the concentration of Cd was highest in mountain foot-slope, Ni and As were highest in diluvial terrace, and Zn was highest in marine plains. Higher concentrations of Cd, Cu, and Zn were found in silty clay loam soils compared to silt loam, sandy loam, and loam soils.

무경운 및 유기농 논에서 품종에 따른 벼 생육 및 미질 특성 구명

이영한(Young-Han Lee) 한국토양비료학회 2010 한국토양비료학회지 Vol.43 No.2

저 투입 녹색성장이 가능한 무경운 논에서 우리나라 주요 벼 품종 32종과 일본 벼 품종 2종을 대상으로 이현미사질양토에서 유기농업에 적합한 품종을 선발하기 위해 수량, 수량 구성요소와 쌀 품질을 분석하였다. 벼 생육초기 초장은 중생종 품종이 조생종 및 중만생종 품종에 비해 짧은 경향이었다. 벼멸구 발생 밀도는 벼 품 종간에 통계적인 유의성이 없었으나 일품벼>동진1호=호진벼>동안벼>소비벼 순으로 벼멸구에 강한 것으로 나타났고 조생종 품종이 벼멸구에 약한 것으로 나타났다. 벼 잎집무늬마름병 발병 진전 비율은 새추청벼>추청벼>칼로스>남원벼>상미벼 순으로 높은 반면 화성벼>주남벼>새상주벼=히또메보레>일품벼>화영벼 순으로 낮았다. 우리나라 벼 품종별 수량은 화신벼가 2.95 Mg ㏊?¹, 일품벼 2.91 Mg ㏊?¹, 소비벼 2.86 Mg ㏊?¹, 내풍벼 2.73 Mg ㏊?¹, 새계화벼 2.70 Mg ㏊?¹ 순으로 높은 반면, 중생종인 화봉벼는 1.38 Mg ㏊?¹, 화영벼가 1.62 Mg ㏊?¹, 해평벼는 1.78 Mg ㏊?¹로 매우 낮았다. Toyo 식미치는 내풍벼 84.0, 상미벼 83.6, 화성벼 82.4, 새상주벼 82.3, 히또메보레 82.2, 화영벼 82.0, 일품벼 81.0 순으로 높은 반면, 남원벼 69.3, 새계화벼 71.4, 화봉벼 72.3, 동안벼 73.0, 동진1호 73.4의 순으로 낮았으며 중생종이 Toyo 식미치가 높았다. 등숙 비율이 높아질수록 Toyo 식미치가 증가되고 단백질함량은 유의적으로 낮아졌으며 완전미 비율이 높아졌다. 주성분 분석결과 무경운 논에서 유기농업에 적합한 벼 품종으로 조생종은 상미벼, 상산벼와 오대벼, 중생종은 내풍벼와 소비벼, 중만생종은 화신벼, 추청벼, 신동진벼가 양호하였다. This study was to find out optimum rice cultivars for organic farming in no-tillage paddy. A field research was conducted the yield, yield components, and qualities of thirty two Korean rice cultivars, and two Japanese rice cultivars. The column length of early rice plant was shorter in medium maturing rice cultivars compared to early, and medium-late maturing rice cultivars. Planthopper population per 20-plant was lower in Ilpumbyeo, Dongjinbyeo, Hojinbyeo, Donganbyeo, and Sobeebyeo in that order while was higher in rice cultivars of early maturity. The disease severity of sheath blight was higher in Saechucheongbyeo>Chucheongbyeo>Namwonbyeo>Sangmibyeo in that order, on the other hand, that was lower in Hwaseongbyeo>Junambyeo>Saesangjubyeo=Hitomebore>Ilpumbyeo>Hwayeongbyeo in that order, respectively. The grain yield of Korean rice cultivars was significantly higher in 2.95 Mg ㏊?¹ for Hwasinbyeo, 2.91 Mg ㏊?¹ for Ilpumbyeo, 2.86 Mg ㏊?¹ for Sobeebyeo, 2.73Mg ㏊?¹ for Naepungbyeo, and 2.70 Mg ㏊?¹ for Saegyehwabyeo compared with 1.38Mg ㏊?¹ for Hwabongbyeo, 1.62 Mg ㏊?¹ for Hwayeongbyeo, and 1.78 Mg ㏊?¹ for Haepyeongbyeo of medium maturing rice cultivars, respectively. Toyo taste value of medium maturing rice cultivars tended to higher than that of early, and medium-late maturing rice cultivars. Ripening rate of rice cultivars was significantly positive correlated with Toyo taste value while negative correlated with protein content. According to principal component analysis, these results show that Sangmibyeo, Sangsanbyeo, and Odaebyeo for early maturity, Naepungbyeo, and Sobeebyeo for medium maturity, and Hwasinbyeo, Chucheongbyeo, and Sindongjinbyeo for medium-late maturity were optimumrice cultivars for organic farming in no-tillage paddy.

幼穂形成期前 旱魃被害를 입은 벼에 대한 N, K 施用이 수량에 미치는 영향

李永漢(Young-Han Lee),金鐘均(Jong-Gyun Kim),金仁何(In-Hwa Kim),李漢生(Han-Saeng Lee),趙在規(Jae-Kyu Cho) 한국토양비료학회 1996 한국토양비료학회지 Vol.29 No.1

현행 상장지수펀드(ETF) 과세제도의 문제점 및 개선방안

이영한(Young Han Lee),문성훈(Seong Hoon Moon) 한국세법학회 2009 조세법연구 Vol.15 No.3

본 연구는 2009년 세제개편안에서 증권거래세 부과로 논란이 되었던 ETF의 개념 및 시장 현황을 살펴보고 ETF 과세제도의 내용 및 문제점을 검토한 후 향후 개선방안을 제시하는 것을 목적으로 한다. 이를 위해서 현행 ETF 과세제도뿐만 아니라 세제개편안에 포함된 ETF 과세제도에 대해서 증권거래세, 소득세 및 법인세 등을 중심으로 구체적으로 분석하고, 현행 및 개정이 예정된 ETF 세제의 과세체계 및 논리 등을 살펴본 후 그 개선방안을 제시하고자 한다. 이로 인해 본 연구가 ETF뿐만 아니라 ETF를 포함한 펀드, 즉 집합투자증권 과세체계, 더 나아가서는 향후 주식ㆍ채권 등을 포함한 전체 금융상품 과세체계의 방향성 정립에 기여할 수 있을 것이다. 현행 ETF 과세제도는 ETF의 법적 형식에 따라 증권거래세, 소득세 등을 차별적으로 과세하고 있으며, 세제개편안에서는 이러한 문제점을 더욱 확대시키고 있어 ETF의 경제적 실질을 반영하지 못할 뿐만 아니라 기존 집합투자증권 세제와의 과세형평도 고려하지 못하는 측면이 있다. 더욱이 전체 ETF 거래의 대부분을 차지하고 있는 국내주식형 ETF의 양도에 대해 양도차익 과세가 아닌 증권거래세로 과세하려는 ETF 세제개편안은 조세중립성 및 조세형평을 감안했다기보다는 조세저항 완화 및 세수 확보에 치중한 것으로 비춰질 수 있다. 이러한 ETF 과세제도의 문제점을 해결하고 조세중립성을 확보하기 위해서는 ETF의 법적 형식, 상장 여부, 유형 등과 관계없이 일관된 과세원칙을 견지하는 것이다. 이를 위해 ETF의 양도에 대해서 채권 등 보유기간과세제도를 활용하여 과표기준가 상승분에 대해서 양도소득으로 과세하는 경우 주식 등 직접투자와의 형평성도 일정부분 충족될 뿐만 아니라 과세의 단순성 및 관리가능성도 제고될 수 있을 것이다. 다만, 투자자의 예정신고에 따른 조세협력비용 감소를 위해 판매사가 직접 원천징수 하는 방법을 이용하되 추가적인 시스템 구축을 위한 시간 및 비용을 고려하여 그 시행시기는 적절하게 선택할 필요가 있다. The purpose of this study is that we investigate the concept and market condition of ETF which is the issue regarding taxation of security transaction tax on revised bill of taxation system of 2009 and suggest the improvement plan after examine a taxation system and problems of ETF. For this purpose, regarding not only the current ETF tax policy but ETF policy included in the revised bill of taxation system, mainly, stock transaction tax, income tax, corporate tax, etc. will be analyzed in detail, and the improvement plan will be suggested after reviewing the current ETF taxation system, the expected revision, argument, etc. As result of these, this research will contribute to the right direction of taxation system for not only ETF but Funds which includes ETF, in other words, collection investment stock, hereafter, the whole financial instrument that includes stock, bond, etc. The current ETF tax policy depended on legal form imposes a discriminative tax for stock transaction tax, income tax, etc, and the revised bill of taxation system increases such problem and it causes not to reflect in economic substance of ETF as well as not to consider tax equity with the tax for collective investment security. Moreover, regarding assignment of domestic ETF which is major transaction in the whole ETF transaction, it can be seen that the revised bill of taxation policy, which imposes stock transaction tax not capital gain tax, is more close to the easing tax resistance and tax revenue rather than taxation neutrality and taxation equity. In order to both solve such problem of ETF taxation policy and obtain taxation neutrality, a consistent tax principle shall be kept regardless of ETF legal format, listing, type, etc. The purpose of this, regarding an assignment of ETF, with applying taxation system of bond’s holding period interest income, if it impose a tax as assignment gain regarding tax-base price increase, it will be not only satisfying some part of tax equity with direct investment such as single stock but also improving simplicity of taxation policy and ability to control. However, in order to reduce tax compliance cost caused by an investor’s preliminary declaration, a Selling company of ETF will directly use method of tax withholding, but it is necessary to choose the starting period with considering timing and cost for building additional system.

정보이용자관점의 원칙중심회계-금융위원회의 회계감독지침이 회계정보의 시장반응에 미치는 영향

이영한 ( Young-han Lee ),안성희 ( Sung-hee Ahn ),황문호 ( Mun-ho Hwang ) 한국회계학회 2020 회계저널 Vol.29 No.6

This study examined how investors evaluate the accounting guidelines of supervisory authorities from the perspective of information users. Specifically, this study analyzed how the stock returns of those companies changed on the date of publication of the accounting supervisory guidelines announced in 2018. And this study examined the change in value relevance for R&D expenditures around the issuance of accounting guidelines. As a result, the cumulative abnormal return of pharmaceutical and bio companies was significantly positive around the supervisory guidance announcement date. In particular, the greater the proportion of capitalized development costs among R&D expenditures, the greater the market response, which means that investors are positively evaluating the announcement of supervisory guidelines. However, it was found that the value relevance or earnings response coefficient(ERC) for R&D expenditures was not different from before the supervision guidelines were issued. The results show that accounting guidance can reduce of the uncertainty about accounting processing and accounting supervision risks, however it does not significantly improve the usefulness of accounting information. The contribution of this study is to provide empirical evidence of whether accounting guideline enhances the value relevance of accounting information, and to suggest the policy direction about the regulators’ accounting guidance.

한국 상장기업의 회계투명성 평가와 측정방법에 관한 연구

이영한 ( Young Han Lee ),이호영 ( Ho Young Lee ),최우석 ( Woo Seok Choi ),이정조 ( Jung Jo Lee ),이홍섭 ( Hong Sub Lee ) 한국회계학회 2011 회계저널 Vol.20 No.3

SBR을 이용한 G.729.1의 초광대역 확장 기법

이영한(Young Han Lee),김용국(Yong Guk Kim),김홍국(Hong Kook Kim),이미숙(Mi Suk Lee),김도영(Do Young Kim) 대한전자공학회 2007 대한전자공학회 학술대회 Vol.2007 No.11

In this paper, we propose a super wideband extension algorithm for ITU-T G.729.1, which extends the bandwidth from 7.2 ㎑ to l4 ㎑ with a bit-rate increase of 4 kbit/s for the improved decoded quality of music signals. The proposed extension algorithm is based on th spectral band replication (SBR) technique employed in the 3GPP HE-AAC+ codec. In order to fulfill the ITU-T requirements for the super wideband extension of G.729.1, we modify the SBR technique so the proposed algorithm can work with a lower delay. It is shown from the listening tests on speech and music signals that a super wideband extension version of ITU-T G.729.l employing the proposed bandwidth extension algorithm provides better quality than G.722.lC operated at a bit-rate of 24 kbit/s, which is one of ITU-T requirements for the G.729.l super wideband extension.