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음악의 품격 : 팝 = Pop . 1-2 [녹음자료]
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2006년도 한문학 분야 연구 동향
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조선조 군주의 불교신앙과 그 정치적 의미
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Synchronous ductal carcinoma in situ of the breast and within epithelial inclusions in an ipsilateral sentinel lymph node
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인쇄산업 환경 변화에 따른 개인 맞춤형 인쇄의 디자인 템플릿에 관한 연구 : 청첩장 · 명함 · 독립출판물 중심으로 = A research on the design templates of the personal^ customized-type printing resulting from the environmental changes of the printing industry : centered on the wedding invitations^ the business cards^ and the independent publications
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강판으로 보강된 RC보의 비선형 해석
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정문현,심재훈,조덕영 釜山 大學校 經營 經濟 硏究所 2002 經營 經濟 硏究 Vol.21 No.1
본 연구는 보다 정확한 조세혜택의 크기를 측정하고 동 조세혜택에 영향을 미치는 결정 요인이 무엇인지에 대하여 실증적으로 검증하였다. 1999년부터 2001년까지 금융감독원의 전자공시 자료를 이용하여 금융·보험·증권업종을 제외한 기업을 대상으로 분석을 실시하였다, 검증결과 첫째, 대차대조표 및 손익계산서의 자료를 근거로 조세혜택의 추정치(TSf)와 실제납세자료를 이용한 조세혜택의 측정치(TSr)는 유의적으로 차이가 났으며, 이는 조사혜택을 근거로 한 선행연구들의 여러 가설들의 신뢰성에 문제가 있음을 의미하고 있다. 둘째, 조세정책상 세법에 의한 조세혜택에 영향을 주는 기업규모, 부채비율, 투자지원도 등의 기업특성변수는 기대부호와는 전부 일치하며, 대부분 유의적인 값을 보여 ①중소기업일수록, ② 부채비율이 높을수록, ③투자지원도가 높을수록 조세혜택을 많이 받는 것으로 나타났다.
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미국의 법인세 제도에 대한 고찰 : 외국법인에 대한 과세제도를 중심으로
정문현 釜山大學校 商科大學 1995 釜山商大論集 Vol.66 No.-
This paper provides an overview of 'Corporate Income Tax' applicable in the United States of America. A corporation's tax base is its taxable income. Taxable income equals the corporation's gross income minus all allowable deductions(exclusion, deduction and losses, and special deductions). A corporation's gross income from business is its net sales and receipts less cost of goods and services sold plus other investment income earned, such as dividends, interest, rents, royalties and gain from the sale of property. From this, the corporation substrates all deductions allowed by the law, such as depreciation, losses, salaries, rent, taxes, etc. Corporations are granted special deductions, such as for dividends residences received from another corporation, organizational expenses and dividends paid on some preferred stock of public utilities. To compute its taxable income for a particular period, a corporation uses tax accounting rules. Total tax multiply the corporation's taxable income by tax rate. Income tax liability equales the corporation's total tax minus all tax credits plus recapture of previously claimed tax credits. From this, the corporation adds alternative minimum tax, and substrates estimated tax payments makes net tax liability.
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우리 나라 상장기업의 법인세평준화성향에 대한 실증 연구
정문현,김완섭 釜山大學校 商科大學 1998 釜山商大論集 Vol.69 No.-
The purpose of this paper is to examine whether firms use the indirect tax reduction and exemption (reserve and special depreciation) to smooth corporate income tax. The corporate income tax is not determined strictly by gross profits itself but taxable profits which are able to be legally adjusted by deductible items. Therefore, the firms would like to minimize their own corporate income tax within tax reduction and exemption control law. It is not the final goal for firms to minimize the tax burden because a remarkable decrease of corporate income tax brings audit of tax auditorily. To reduce the risk of tax audit is more important for firms in the long-term. In order to avoid the tax audit, the firms' decision making about corporate income tax would not minimize tax but smooth tax. In some cases, tax smoothing leads to lighter of tax burden in the long-term than tax burden minimization in the short-term. Tax smoothing means to stabilize tax burden for a firm at a certain level. Established hypothesis in order to practice this study is as follows : The firms smooth the corporate income tax using indirect tax reduction and exemption. Wilcoxon matched-pairs signed ranks test is used to test hypothesis. The results of this study indicate that firms use the reserve and special depreciation to smooth corporate income tax. This study examined that tax smoothing tendency is measured by the reserve and special depreciation amounts without identifying corporate managers' intention to set reserve and special depreciation. But the implications of these results suggest that new recognition is offered to information users for corporate income tax reported accounting entity and the problems of tax authorities' operations.
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정문현 한국골프학회 2012 골프연구 Vol.6 No.1
This study made an empirical analysis on the significance and satisfaction of screen golf course selection attributes through IPA method and the results are as follows. First, both significance and satisfaction are high in the 1st quadrant, which are the attributes requiring maintenance and management under current status. Attributes belonging to the 1st quadrant are number of screen rooms, preparation of golf club, cleanliness, convenient parking, appropriateness of general fees, appropriateness of membership fees and types of program. Second, 2nd quadrant shows attributes with high significance but low satisfaction, which are the attributes requiring top priority improvement. Kindness, convenient reservation system, distance, discount for long-term use are the attributes belonging to the 2nd quadrant. Third, attributes in the 3rd quadrant are not necessary to be considered at this time for their low significance and the degree of achievement. Safety, number of layer of business place, comfortableness, beverage & refreshment provided, recommendation by surrounding people, reputation of golf course, promotional materials, level of program and diversity of program are included in the 3rd quadrant. Fourth, 4th quadrant is showing the attributes with low significance but high satisfaction, which shall be considered in respect of current efforts belonging to the excessive efforts, but not found in this study.
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순손실이 기업규모와 유효세율간의 관계에 미치는 영향 : 정치적 비용가설의 검증
정문현,노현섭,김완섭 釜山大學校 商科大學 1997 釜山商大論集 Vol.68 No.-
Effective Tax Rates(ETR) are a biased proxy of political success because they may contain a factor, losses(LOSS), attributable to firm's operating results and experience rather than to success in the political process. To estimate the indirect effect of LOSS, the path model with two structural equations is built to identify the links between firm size and effective tax rates mediated by LOSS, and the remaining direct link between firm size and effective tax rates. Variables in the structural equations are modeled by a latent-variable approach (measurement model). The path model and the measurement model are estimated by LISREL. The results of the path model indicate that a significant portion of the firm size/tax rate relation was attributable to the indirect effects of the loss. Since loss result mainly from firms' operating characteristics rather than firm's political environment, the use of total effect of firm size on tax rates in previous studies to test the association of firm size and political success may be biased and can lead to improper conclusions.
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