세무조정과 기업특성 변수의 관련성 연구

권순창,김형국,채종화 한국세무회계학회 2004 세무회계연구 Vol.14 No.-

본 연구는 세무조정과 기업특성변수간의 관련성검증을 동해 여러 가지 조세정책의 유효성 및 기업특성변수와 세무조정변수간의 체계적 관련성에 대해 검증하였다. 연구결과 첫째, 기업규모별로 세무조정변수들에 대한 차이를 검증한 분산분석에서는 영구적 차이 차감에 있어 유의한 차이가 있는 것으로 나타났으며 또한 둘째, 영구적 차이 가산에 있어 유의한 차이가 있는 것으로 나타났다. 셋째, 기업의 연구개발투자비율과 차감조정 간에는 유의한 차이가 있는 것으로 나타났다. 넷째, 기업의 이익증가율이 양(+)인 기업과 음(-)인 기업간에는 일시적 차이 가산 및 가산, 일시적 차이에 있어 차이가 있는 것으로 나타났다. 다섯째, 기영의 자본집약도를 기준으로 구분된 기업집단간에는 영구적 차이 가산금액에 있어 유의한 차이가 있는 것으로 나타났다. 따라서 기업의 세무조정과 관련된 기업특성변수는 기업규모, 부채의존도, 연구개발투자비율, 이익증가율, 자본집약도입이 검증되었다. 조세당국이 조세정책을 통해 달성하고자 의도했던 기능을 수행하는 기업의 세무조정이 실제로 다른 기업에 비해 차이가 나는가를 살펴봄으로써 조세정책의 효과가 전반적으로 달성되고 있는지를 계량적으로 판단해 볼 수 있으며 앞으로의 조세정책을 결정하는 데에도 유용하다 할 것이다.

地域社會開發事業의 意義와 그展望에 對한 小考

崔錦紅,李順愛,吳信姬,池亭順 梨花女子大學校 師範大學 社會生活科 1961 綠友硏究論集 Vol.- No.3

산업체에 근무하는 근로자의 일반적 특성과 외식행동과의 관련성 분석

권순형 동아시아식생활학회 2003 동아시아식생활학회지 Vol.13 No.6

This study was conducted to investigate the relationship between general characteristics and the eating-out behaviors of 643 male/female industrial workers. The results of the study was summarized as follows. 1. The frequency rate of eating-out was higher for male than female, college graduates than high school graduates, high income earner than low income earner, and unmarried than married(p<0.05). 2. Average cost for eating-out was higher for male than female, for high educated and high income earner than low educated person. Age, married or not, personal health conditions and BMI, however, didn't make any difference in the average cost for eating-out. 3. Reasons for eating-out was very different due to gender, age, degree of education, income rate, married or not, BMI(p<0.05) but basically eating-out was due to get together with friends or colleagues. Also, people who thought they were not in good health answered that they did not eat-out in any conditions. Overweighted people ate out more often than normal or under-weighted people. 4. The method in gathering information about eating-out was different according to the level of education and whether married or not. On the other hand, gender, age, income rate, personal health condition and BMI did not make a big difference in its method. However, most people who participated in the survey gathered information from people around them, such as friends/colleagues. 5. Taste was the most important factor in deciding the actual eating-out restaurant among the respondents and gender, age, level of education, married or not also made significant differences (p<0.05). 6. Besides personal health conditions and BMI, all the general characteristics including age made significant differences in selecting the most frequently visited restaurant . 7. Besides the personal health conditions, the transportation vehicle was different due to gender, age, level of education, income rate, married or not and BMI. As seen from the results, the eating-out behaviors mostly differed due to general characteristics. In order to searching for a new eating-out market, the general characteristics and the trend of the target customers has to be analyzed to activate the eating-out industry. In addition, the need for highly nutritional food with low calorific value has to be emphasized along with the taste.

초음파 펄스에코 데이터 기반 3차원 시각화 방법론

권정현,장홍래,성제중,안형근,장순재,송문호 한국비파괴검사학회 2003 학술대회 논문집 Vol.- No.1

The nondestructive testing using ultrasonic pulse-echo data is an effective test methodology esperially for metal structure. Typically, the ultrasonic pulse-echo data is processed and the results are shown in A-scan, B-scan or C-scan formats. Upon viewing B-scan and C-scan data the viewer is able to identify the location of faults as well as their rough dimension. In this paper, we evaluate the applicability of various 3-D visualization methods frequently used in medical imaging, namely, surface rendering (SR), volume rendering (VR) and maximum intensity projection (MIP), for nondestructive testing purposes. Such 3-D visualization of ultrasonic pulse-echo data enables easier identification of the location and dimension of faults more accurately.

Film중감지와 Film의 활용에 따른 화질특성의 고찰

권용재,이상모,김순희,김도형,최태균 한국건강관리협회 2000 건협 Report Vol.3 No.-

잡음환경에서의 음성인식을 위한 전처리의 성능비교

권영옥,김형순 釜山工業大學校 1995 論文集 Vol.37 No.-

One of the ultimate purpose in speech recognition is to recognize all of the arbitrary natural-sentences spoken by arbitrary speaker under any adverse environments. We review the theoretical and experimental foundations of the method, discuss the relationship with auditory perception, and extend to combination of additive noise and convolutional noise. This paper describes that performance comparision of the preprocessing schemes are applied to speech recognition in the adverse environments. Also some experiments of speech recognition are performed for department name of twenty-two that are pronounced one times by fifty Korean adults. The results show an application of the RASTA technique to speech enhancement.

미소 진폭 파형벽을 가진 유로내에서 凝縮을 수반하는 定常 2次元 超音速 流動

權純範,金丙知,安亨濬 慶北大學校 1992 論文集 Vol.52 No.-

The characteristic of the steady two-dimensional supersonic flow with condensation along a wavy wall of small amplitude in channel is investigated through the direct marching method of characteristics. The very complex problem that may appear where the overlapping of the same family charateristics occurs, can be satisfactorily solved by means of the modified method suggested by Zucrow. In the present study for the case of supersonic moist air flow, the dependency of location of formation and reflection of oblique shock wave generated by the wavy wall, and distributions of flow properties, on the relative humidity and temperature at the entrance of wavy wall is clarified by plots of frozen Mach number and iso-flow properties. Also, it is confirmed that the wavy wall plays an important key role in the formation of oblique shock wave, and that the effect of condensation on the flow field appears apparently.

미소 진폭 파형벽을 가진 유로내에서 응축이 수반되는 초음속유동의 Prandtl-Meyer 팽창에 관한 실험적 연구

권순범,안형준,김병지,선우은 경북대학교 산업기술연구소 1993 産業技術硏究誌 Vol.21 No.-

The characteristics of the Prandtl-Meyer expansion of supersonic flow with condensation through a channel with a small amplitude wavy wall are investigated experimentally. In the present study, for the case of moist air flow in the type of indraft supersonic wind tunnel, the dependency of formation and reflection locations of the oblique shock wave and the distribution of flow properties are clarified by flow visualization and pressure measurement with the variation of the specific humidity and temperature at the entrance of the wavy wall and the attack angle of the wavy wall to the main stream. Also, we confirm that the wavy wall plays an important key role in the formatio of oblique shock wave, and that the effect of condensation on the flow field appears apparently.

저주파수 및 저입력전압용 박막형 다중접합 열전변환기

황찬순,이형주,김진섭,이정희,박세일,권성원 한국센서학회 2002 센서학회지 Vol.11 No.3

저주파수의 저전압용 크로멜-알루멜 다중접합 열전변환기를 개발하고자 NiCr 히터의 두께를400 nm, 600 nm 및 800 nm로 변화시켰다. 40 Hz∼10 kHz의 직류 역방향 주파수 범위로 0.5 V의 교류 실효전압을 열전변환기에 인가시켰을 때 히터의 두께가 400 nm인 열전변환기가 ±0.51∼±1.69 ppm 범위의 열전효과에 의한 교류-직류 전압 변환오차를 나타내었고, 열전효과 및 주파수에 의한 교류-직류 변환오차는 40 Hz∼l MHz의 주파수 범위에서 ±40∼±115 ppm 범위를 나타내어, 저주파수의 저전압용으로 사용할 수 있었다. NiCr-heaters with three different thicknesses ranging from 400 nm to 800 nm were fabricated and their characteristics were compared for the purpose of developing a chromel-alumel multijunction thermal converter for low input voltage with low frequency. The thermoelectric effect-induced AC-DC voltage transfer difference of the thermal converter with a built-in NiCr-heater of 400 nm-thickness was ±0.51∼±1.69 ppm in the DC reversing frequency of 40 Hz∼10 kHz with appling 0.5 V_rms and the difference was increased to ±40∼±115 ppm in the frequency of 40 Hz~l MHz, when both thermoelectric effects and frequency effects were considered, showing the thermal converter would be suitable for the low input voltage application with low frequency.

신원방우황청심원의 심혈관계에 관한 약효

조태순,이선미,김낙두,허인회,안형수,권광일,박석기,심상호,신대희,박대규 성균관대학교 약학연구소 1999 成均藥硏論文集 Vol.11 No.-

Abstract-In order to investigate the phamacological properties of New Wonbang Woohwangchungsimwon Pill (NSCH), effects of Wonbang Woohwangchungsimwon Pill (SCH) and NSCH were compared using various experimental models. In rat aorta, NSCH and SCH made the relaxation of blood vessels in maximum contractile response to phenylephrine (10^-6 M) regardless to endothelium containing or denuded rings of the rat aorta. Furthermore, the presence of the inhibitors of NO synthase and guanylate cyclase did not aftect significantly the relaxing effects of NSCH and SCH, NSCH and SCH inhibited the vascular contractions induced by acetylcholine, prostaglandin endoperoxide or peroxide in a dose-dependent manner. In conscious spontaneously hypertensive rats (SHRs). NSCH and SCH decreased significantly heart rate. These, at high doses, had a negative inotropic effect that was a decrease of left ventricular developed pressure and (-dp/dt)/(+dp/dt) in the isolated perfused rat hearts, and also decreased the contractile force and heart rate in the isolated rat right atria. In guinea-pig papillary muscle, these had no effects on parameters of action potential such as action potential amplitude (APA). V_max and resting membrane potential (RMP) at low doses, whereas inhibited the cardiac contractility at high doses. Furthermore, these had a significant inhibitory effects on palpitation of the heart in normotensive rats and SHRs. These results suggest that NSCH and SCH have weak cardiovascular effects, and that there is no significant differences between cardiovascular effects of two preparations.