위성 통신에서 강우 감쇠 보상을 위한 적응형 부호화 기법의 최적화에 관한 연구

김상명 한국해양대학교 대학원 2001 국내석사

유로화(€)도안을 모티브로 한 퍼머넌트 웨이브디자인 개발에 관한 연구

김상명 호서대학교 문화복지상담대학원 2012 국내석사

Hair design does cover the desire for beauty of human being and has a role as the symbol of culture representation reflecting the periodical spirits. The currency also is a medium with high social symbol representing a country and a standard for nation's wealth. Therefore, the currency design is a motif of the country's symbol, and the various cultural differences and characters can be observed. Especially, the Euro currency(€) does represent not a country but the European union, and it has a great meaning thanks to the currency design with motif of European periodical symbol. This study does analyze the permanent wave design as a new pattern according to the various hair lengths with motif of Euro currency(€) design. The permanent wave design is able to easily give the different display on the same hair, whereas it is also able to make the various changes and new hair styles. This study will suggest the new sight for hair design thought through wave design research with motif of Euro currency(€) design and provide with the helpful data for display of the various hair styles. Additionally, this study hopefully will be utilized as the basic data for design development and advancement of beauty area including hair design.

자아실현을 위한 추상표현 활동 연구 : 오브제 활용을 통하여

김상명 전남대학교 2019 국내석사

현재의 미술교육은 학생들에게 어떤 의미가 있으며, 미술은 교과로서 어떤 역할을 수행해야 하는가에 대한 물음에 자신을 표현하고 실현시킬 수 있는 도구로써 작용해야 한다고 답할 수 있다. 기존의 전통적인 미술방식을 뛰어넘어 내면의 순수한 표현을 하고자 하는 현대의 미술은 더욱 새로운 것을 추구하고자 한다. 따라서 추상의 표현특성을 적용한 다양한 각도에서의 활동 연구는 학생들에게 형태를 모방하는 단순한 활동 범위의 영역을 넓히는데 도움이 되고, 학생들의 창의성과 다양성을 키워주기 위한 자유로운 추상표현을 이끌어내고자 함에 의의를 둔다. 자아실현은 인간 교육의 궁극적인 목표점이며, 윤리 도덕의 핵심요소이기도 하다. 인간의 삶이 자아실현을 위한 자아의 잠재적 가능성의 실현과정이라는 것을 처음으로 언급한 사람은 아리스토텔레스이다. 그는 인간의 본질을 합리성으로 보고, 그것을 최대한으로 발휘함으로써 인간의 궁극적 목적인 행복에 이를 수 있다고 하였다. 목적을 실현시키기 위해서는 첫째, 건강한 정신을 가져야 하고 둘째, 독립적이고 미래 지향적인 사고를 하며 셋째, 충분히 표현하고 기능해야 한다. 그리고 마지막으로 민주적인 마음이 뒷받침 되어야 한다. The current art education can be said to be meaningful to students and that art should act as a tool to express and realize oneself in the question of what role to play as a subject. Contemporary art that aims to express innocence beyond conventional traditional art forms wants to pursue something new. Therefore, the study of activities at various angles applying the expressive characteristics of abstraction helps students broaden the scope of a simple activity that imitates forms, and draws a free abstract expression for students' creativity and diversity. I will. Self-actualization is the ultimate goal of human education, and it is also a key element of ethics morality. Aristotle is the first to mention that human life is the realization of the potential of the self for self realization. He sees human nature as rationality and, by exercising it as full as possible, can bring happiness to human ultimate purpose. To achieve self-realization, first, to have healthy mind, second, to be independent, to think future-oriented thought, and third, to express and function enough. Last but not least, democratic mind should be supported.

製造物責任의 立法化 方向에 관한 硏究

김상명 濟州大學校 大學院 1997 국내석사

In a society characterized by mass production and mass consumption, the unexpected hazards arising to users and consumers of defective products have been increasing daily. In case users of products or third ones were damaged on their bodies or their properties by defective products, they were compensated from manufacturers or sellers of the defective products on the basis of liability in contract or tort. In recent days, the casualty and property damages experienced by the consumers from defective products have been extended to a wide-range of products. The problem has become rather serious and it has amounted to a problem of society as a whole. We refer to "Product Liability" as the legal liability of producers and sellers of defective products to the consumers who have been the victim of the injuries and damages caused by these defective products. With the internationalization of the economy, goods are freely exchanged between countries. While domestic consumers cannot call on the liability of foreign producers for their defective products, domestic producers are often call ed on to compensate foreign consumers for defective producers and sometimes without due cause. This is not an equitable situation for domestic consumers. However under the modern society system with complicated distribution, because producers have highly developed technology and monopolized information victims of the injuries and damages caused by defective products have much difficulty in receiving compensation from responsible producers because of absence of contractual relationship with the producers or failure in proof of the producers fault. To relieve this difficulty of injured persons product liability law has been newly devised. Now injured persons can claim that producers should give them the compensation for their damages without the need to prove a contractual relationship with the producers and their faults about the defects of products when products don't provide the safety which a person is entitled to expect, that is, products are defective. First, this study deals with the question whether we are to adopt product liability rule or not. Subsequently, this study deals with the question whether we are to legislate product liability law or not. On these questions, this study proposes that we legislate product liability law to overcome the limit of our Civil Law in compensation for damages caused by defective products and harmonize with foreign countries which have already legislated product liability law. And this study deals with the individual views on product liability law, including its type, its direction, liability rule, products, producers, defects, damages, united responsibility, defences, fault offset, exclusion clauses, limitation period and burden of proof. Here this study proposes that we legislate product liability law for more injured persons to claim their compensations for more products more easily. Because the injured persons don't have equal power against the producers about the product liability this should be kept in mind, From this position, the study proposes that strict liability be adopted, product liability be applied to all movables and real estate except land((ex) house, building,…), producers cover manufacturers by putting their names on products, importers and sellers of products, plural producers be subjected to united responsibility, "development risk" defence be dismissed, exclusion clauses on damages on body and private property be invalid and burden of proof be lessened. And this study also proposes that product liability law be a special one on tort of civil law as well as one of the important laws for consumers protection. From this position, this study proposes that traders as well as consumers be protected by product liability law, product liability law be applied to damages on business property, fault offset of Civil Law be adopted as it is, and the time period of three years and the overall time limit of ten years be imposed. In chapter 2, I have reviewed the theory of product liability in the U.S., Britain, Germany, EU, Japan and Korea using the comparative method. In chapter 3, I have reviewed a trend of legislation of the product liability in the U.S, Germany, EU, Japan, etc. In chapter 4, which is the main part of this thesis, I have reviewed the direction of legislation for product liability in the U. S., and in Europe as Japan and Korea. This study is as follows : It is necessary to stipulate the liability rule without the establishment of fault of the producer instead of the current liability rule based on the "defects" that create a hazard and which may produce a hazard. It should be all that is necessary on the part of the consumer, that is, strict liability Liability should be applied to all movable objects but only immovable objects are excluded. It should cover all primary agricultural products with the exception of those produced on a small scale by the individual farmer. The "Producer" means the manufacturer of a finished product, the producer of any raw material, and the manufacturer of a component part and anyone who by putting his name, trademark or other distinguishing feature on the product, presents himself as a producer. The "Producer"also c overs any person who imports goods from abroad. A product is deemed to be defective when it does not provide the safety which a user is entitled to expect, taking all circumstances into account, including the presentation of the product or the use which it is reasonably expected to be put into. "Damages" mean the damages which cause death or personal injury and damage to or destruction of property : The punitive damages that are recognized in the U.S. are not included. The burden of proof is shifted from the plaintiff to the dependent by accepting the presumption of defect and the causal relationship by the provision in the provision in the law in order to alleviate the burden on the plaintiff. The producer may be liable for the product, even if at the time of kits introduction, under the then scientific and technical knowledge, the defect was not discovered. The plea of "development risk" by the producer is dismissed in favor of the protection of the consumer. This study was done as a proposal for product liability legislation and it is imperative that such legislation is enacted as soon as possible in order to ensure the right of consumers to receive an equitable relief on injuries suffered from defective products and to be justly compensated as well as to ensure the safety of products. As a conclusion of this study, I have proposed the enactment of a new law on product liability ensure the efficient relief of injuries suffered by consumers. This study is focusing on the direction of legislation for product liability to provide efficient relief for injuries of consumers from defective products and to be adapted to the changing conditions from the development of trade with other countries.

역설계를 이용한 Twin Screw Type Supercharger 개발 및 성능평가

김상명 창원대학교 2013 국내석사

Supercharger는 엔진의 출력을 향상시키기 위한 부속장치로서 과도조건에서 Turbocharger의 단점을 보완할 수 있는 대체용품으로 그 수요가 증대되고 있다. 이러한 수요증대에도 불구하고 현재 국내개발은 미미하며 수입품에 의존하고 있는 상태이기 때문에 국산화 개발이 시급한 실정이다. 따라서 본 연구에서는 값비싼 수입 Supercharger상품에 대응하기 위해 역설계를 이용하여 Supercharger의 국산화 개발을 하고자한다.

열과 온도에 대한 중학교 학생들의 오개념 조사 및 수업 처치 효과

김상명 이화여자대학교 교육대학원 1992 국내석사

성인의 운동행동변화단계가 신체적 자기개념에 미치는 영향

김상명 숙명여자대학교 대학원 2017 국내석사

본 연구는 20대, 30대 성인들의 건강 유지 및 증진을 위해 그들의 운동행동변화단계가 신체적 자기개념에 어떠한 미치는 영향을 규명하는데 목적이 있다. 이러한 연구 목적을 달성하기 위해 서울 및 경기도, 그리고 전라도 지역의 성인 총 300명을 대상으로 운동행동변화단계(이평숙 등, 1999), 신체적 자기개념(김병준, 2001) 등의 설문지를 사용하였으며, 성실히 응답한 273명의 자료를 최종 분석하였다. 자료분석은 AMOS와 SPSS 통계프로그램을 이용하였으며, 설문지의 타당도와 신뢰도 검증을 위한 확인적 요인분석을 실시하였다. 인구사회학적 특성에 따른 운동행동변화단계과 신체적 자기개념을 알아보기 위해 빈도분석, 독립 T-test를 실시하였으며, 각 변인들의 관계, 운동행동변화단계에 따른 신체적 자기개념을 알아보기 위해 상관관계, 일원배치분산분석을 실시하였다. 또한 운동행동변화단계가 신체적 자기개념에 미치는 영향을 살펴보기 위해 회귀분석을 실시하여 다음과 같은 결과가 나타났다. 첫째, 성인들의 성별에 따른 운동행동변화단계와 신체적 자기개념을 분석한 결과, 운동행동변화단계는 성별에 상관없이 유사한 패턴을 보이고 있다. 신체적 자기개념은 스포츠유능감, 체지방/날씬함, 외모, 건강, 신체활동, 지구력, 신체전반에서 성별에 따라 유의한 차이가 나타났으며, 평균적으로 유연성을 제외한 다른 신체적 자기개념 하위요인들은 여성보다 남성이 높은 것으로 나타났다. 둘째, 운동행동변화단계에 따른 신체적 자기개념을 분석한 결과, 체지방/날씬함, 외모, 자기존중감을 제외한 다른 요인에서 단계별로 차이가 있는 것으로 나타났다. 계획전단계에서 유지단계로 갈수록 신체적 자기개념의 하위 요인 중 스포츠유능감, 신체활동, 지구력, 신체전반이 높게 나타났다. 건강은 계획단계보다 유지단계에서 높았고, 유연성은 계획전단계와 계획단계보다 준비단계, 행동단계, 유지단계에서 높았다. 근력은 계획전단계와 계획단계보다 유지단계에서 높은 것으로 나타났다. 셋째, 운동행동변화단계가 신체적 자기개념에 미치는 영향을 분석한 결과, 신체적 자기개념 하위요인 중 신체활동, 지구력, 신체전반, 스포츠유능감, 근력, 유연성, 외모 순으로 정적영향을 미치는 것으로 나타났다. 본 연구결과는 운동행동변화단계와 신체적 자기개념에 관한 이론과 선행연구들을 바탕으로 논의하였으며, 통합적 연구 방법과 함께 다각적 차원의 연구 방향을 제시하였다. This study has a purpose of investigating how the stages in exercise behavior changes affect their physical self-concept for health maintenance and enhancement of twenties and thirties. To achieve this study purpose, the questionnaire of the stages in exercise behavior change(Lee Pyungsuk etc, 1999) and physical self-concept (Kim Byungju, 2001) targeted towards 300 adults living in Seoul, Gyeonggi-do and Jeolla-do were used, and faithfully responded 273 questionnaire respondents’ results were final analyzed. Resource analysis were done with AMOS and SPSS statistic program, and confirmatory factor analysis was conducted for validity and reliability of questionnaire. To identify the stages in exercise behavior change and physical self-concept depending on sociodemographic characteristics, frequency analysis and independent T-test were conducted and to identify the relationship of each variable and physical self-concept according to the stages in exercise behavior change, correlation and one-way ANOVA were conducted. Also, to identify the effect of the stages in exercise behavior change on physical self-concept, regression analysis was conducted and showed the following results. First, as the result of analysis of the stages in exercise behavior change and physical self-concept depending on adults’ gender, the stages in exercise behavior change show similar pattern regardless of gender type. Physical self-concept shows uncertain difference depending on sport ability, body fat/slenderness, appearance, health, physical activities, endurance and the whole body, and normally the sub factor of physical self-concept except flexibility is higher in men than women. Second, as the result of analyzing physical self-concept depending on the stages in exercise behavior changes, the factors except body fat/slenderness, appearance, self-respect shows differences in each stages. From the before-plan stage to maintaining-stage, the sub factors of physical self-concept which are sport ability, physical activities, endurance and the whole body show higher results. Health was higher in maintaining-stage than plan stage, and flexibility was higher in plan stage, behavior stage and maintaining stage than before-plan stage. Muscular strength was higher in maintaining stage than before-plan and plan stage. Third, as the result of the effect of the stages in exercise behavior change on physical self-concept, the still effect was influenced in the following order, physical activities, endurance, the whole body, sport ability, muscular strength, flexibility and appearance. This study was discussed based on the theory and preceding research on the stages in exercise behavior changes and physical self-concept, and with integrative research method, multi-sided study methods were suggested.

농촌 주민의 생활양식과 대사성증후군 요인의 관계

김상명 대구대학교 교육대학원 2009 국내석사

The current study aims to examine the relationship between life style including sex, age, BMI group, drinking habit, smoking, exercising habit, stress, etc. and metabolic syndrome factors by researching into life style of rural residents and metabolic syndrome causing factors using medical examination and a questionnaire conducted at a medical examination center of S Hospital in U Gun from January 2007 to December 2007 with 110 men and 70 women aged over 25 years old. According to the study purpose, the study classified the subjects into two groups by sex, six groups by age, three groups by smoking, five groups by BMI group, four groups by exercise and four groups by stress. Then, the study analyzed valid samples of 180 persons using SPSS 14.0 program, and conducted average deviation and standard deviation, t-test and one way ANOVA. The following are study results. First of all, in sex, there were significant differences (p<.05) in BMI, rGPT, WBC, MCH, MCHC and diastolic pressure among metabolic syndrome factors. Secondly, as for age, there were significant differences (p<.05) in BMI, ALT, rGTP, RBC, HGB, HCT, uric acid, systolic pressure among metabolic syndrome factors. Thirdly, in BMI, there were significant differences (p<.05) in weight and uric acid. Fourthly, in drinking habit, here were significant differences (p<.05) in rGTP, RBC, HGB, HCT, MCV, MCH and weight. Fifthly, as for whether they smoke or not, there were significant differences (p<.05) in rGTP, WBC, RBC, HGB, HCT, MCV, MCH, MCHC and weight. Sixthly, there were no significant difference in metabolic syndrome factors in classification by exercise and stress. In conclusion, with respect to metabolic syndrome factors of residents in U Gun, it was found that liver function decreases and oxygen transportation ability become lowered according to drinking habit, and oxygen transportation ability dramatically decreases because of smoking, which is related with metabolic syndrome factors.

기업 및 경영자특성이 조세회피에 미치는 영향분석 : 에세이1. 현금흐름패턴을이용한 기업수명주기와 조세 회피–산업별분류에 의한 분석, 에세이2. 경영자의 재량권이조세회피에 미치는 영향, 에세이3. 경영자의 자기과신적

김상명 경희대학교 대학원 2016 국내박사

Essay 1. The relationship between the corporate life cycle and tax aggressiveness according to cash-flow pattern - analysis by industry classification - This study examines the relationship between the ‘corporate life cycle’ and ‘tax aggressiveness’ by applying Dickinson’s(2011) Cash-flow patterns to companies listed in KOSPI and KOSDAQ. The results of empirical analysis are as follows. First, tax aggressiveness differs depending on the phase of the life cycle. The ‘Introduction’ and ‘Decline’ stages have a low level of tax aggressiveness, denoting a positive relation, whereas the ‘Growth’ and ‘Maturity’ stages have a high level of tax aggressiveness, denoting a negative relation. In addition, tax aggressiveness in the growth and maturity stages is higher than in the introduction and decline stages. And the growth and maturity stages have similar levels of tax aggressiveness. Second, the tendency of tax aggressiveness depending on phases of the life cycle as classified by the industry is different from the tendency of tax aggressiveness depending on phases of the non-specific corporate life cycle. I perform additional analysis using the interaction variables of life cycle and industry. Some industries are found to have an additional increase and decrease effect compared with other industries. This effect shows that corporate characteristics such as tax burden, tax subsidy, profitability and financial charges could have a divergent effect on the industry depending on the stage of the life cycle. The contribution of this study is as follows. First, most existing studies associated with the firm’s life cycle are conducted using the variables presented by Anthony and Ramesh(1992). This study shows a relationship between tax aggressiveness and life cycle variables using the pattern of cash flow presented by Dickinson(2011) for the first time as far as I know. Second, it is meaningful that this study examines the relation between life cycle classified by industry and tax aggressiveness by extending corporate life cycles due to a lack of previous research on life cycle and tax aggressiveness. Essay 2. The effects of manager's discretionary authority on tax aggressiveness This study examines how the discretionary authority of managers affects tax aggressiveness by using the discretionary authority variable presented in previous studies. For this research, I conduct a regression analysis using samples from 2000-2014. The results are the following. First, This is showed that the more powerful the discretionary authority, the lower the propensity for tax aggressive. Further, in a situation in which tax aggressiveness can reduce the firm value, discretionary authority weakens the relationship between tax aggressiveness and firm value. This suggests that managers with strong discretionary authority reduce the inclination toward tax aggressiveness to raise the firm value. Second, I find that discretionary accrual, which is an opportunistic factor that can affect the firm value, weakens the relation between tax aggressiveness and manager's discretionary authority. On the other hand, external director and foreign investor ownership enhance the relation between tax aggressiveness and manager's discretionary authority. Third, in an additional test, I confirm that the relation between manager's discretionary authority and tax aggressiveness becomes stronger as the age of the manager increases. The contribution of this study is as follows. First, as tax studies associated with discretionary authority are rare, this study attempts to examine the discretionary authority's effect on tax aggressiveness. Second, the study is meaningful in the way it examines factors that can both enhance and restrict the effects of discretionary authority on tax aggressiveness. Essay 3. The effects of a manager's propensity for self-confidence and demographical factor on tax aggressiveness. This study examines the relation between a manager's propensity for self-confidence and tax aggressiveness. Prior studies related to the characteristics of the manager are lacking because most concentrated on the relationship with corporate’s characteristics. The results of empirical studies are as follows. First, the manager's propensity for self-confidence is related to lower tax aggressiveness. This suggests that the manager has an incentive to increase book income rather than tax avoidance for external capital(The need for external capital due to deterioration caused by over investment management). Unlike this study, a leading overseas study by Chyz et al.(2014) suggested that tax aggressiveness would be higher because self-confident managers demonstrate overconviction about the benefits of tax avoidance when making tax decisions. Second, as the age of a self-confident manager increases, the propensity for self-confidence has a weaker effect on tax aggressiveness. The contributions of this study are the following. First, it is meaningful that the study examines the relation between the propensity for self-confidence, which is a managerial characteristic, and tax aggressiveness because existing studies involving managerial characteristics and tax avoidance are rare. Second, I find that certain demographical factors can reduce the effect of a self-confident manager(ex. age). 에세이 1. 현금흐름패턴을 이용한 기업수명주기와 조세회피- 산업별분류에 의한 분석 - 본 연구에서는 2000년부터 2014년까지의 유가증권 및 코스닥에 속해 있는 기업을 대상으로 Dickinson(2011)의 현금흐름패턴을 이용하여 수명주기와 조세회피의 관계를 기업과 산업으로 분류하여 살펴보았다. 실증분석결과는 다음과 같이 나타났다. 첫째, 현금흐름패턴을 이용하여 분류한 수명주기 단계별로 조세회피의 행태는 다르게 나타났다. 즉, 도입기와 쇠퇴기에는 음(-), 성장기와 성숙기에는 양(+)의 관계를 나타냄으로써, 도입기와 쇠퇴기에는 예상과 같이 조세회피수준이 낮으며, 성장기와 성숙기에는 조세회피수준이 높은 것을 알 수 있다. 더 나아가 성장기와 성숙기의 조세회피수준은 도입기와 쇠퇴기보다 높은 것으로 나타났으며, 성장기와 성숙기의 조세회피수준은 비슷하게 나타났다. 둘째, 산업별로 분류한 수명주기 단계별 조세회피성향은 일반적인 기업수명주기 단계별 조세회피성향과는 차이가 있는 것으로 나타났다. 또한 수명주기와 산업의 상호작용변수를 이용한 산업에 따른 추가적인 조세회피수준의 증감효과를 살펴본 결과 일부 산업이 타 산업에 비하여 추가적인 증감효과가 있는 것으로 확인되었다. 이러한 현상은 조세부담정도, 조세혜택수준, 수익성, 금융비용 부담수준 등의 기업특성요인들이 수명주기의 단계별로 산업에 각기 다른 영향을 미칠 수 있음을 보여주는 것이다. 본 연구에 있어 공헌점은 다음과 같다. 첫째, 기존의 수명주기와 관련한 대부분의 연구가 Anthony and Ramesh(1992)의 측정치를 이용하여 실증분석하고 있는데, 본 연구에서는 Dickinson(2011)의 현금흐름패턴을 이용한 수명주기측정치를 이용하여 저자가 아는 한 처음으로 조세회피와의 관계를 살펴보았다는데 의미가 있다. 둘째, 수명주기와 조세회피의 관계에 관한 선행연구가 부족한 상황에서 기업별 수명주기를 확장하여 산업별로 분류한 수명주기와 조세회피의 관계를 살펴보았다는데 큰 의미가 있다. 에세이 2. 경영자의 재량권이 조세회피에 미치는 영향 본 연구에서는 선행연구의 재량권 측정치를 이용하여 경영자의 재량권이 조세회피에 어떤 영향을 미치는지 연구를 진행하였다. 본 연구를 위해 2000년부터 2014년까지의 표본을 이용하여 회귀분석하였으며, 그 분석결과는 다음과 같다. 첫째, 경영자의 재량권이 높을수록 조세회피성향은 낮아지는 것으로 나타났다. 또한 조세회피가 기업가치를 낮추는 상황에서 재량권은 기업가치를 낮추는 조세회피수준을 감소시키는 것으로 나타났다. 이러한 결과는 재량권을 가진 경영자가 기업가치를 높이기 위하여 조세회피수준을 낮추는 것을 보여주는 것이다. 둘째, 재량권 중 기업에 부정적인 영향을 미칠 수 있는 기회주의적인 요인인 재량적 발생액이 재량권과 조세회피관계를 약화시키는 것을 확인하였으며, 경영자의 재량권과 조세회피의 관계는 사외이사비율과 외국인지분율로 인하여 더욱 강화되어 조세회피수준이 더욱 감소되는 것으로 나타났다. 셋째, 추가분석에서는 경영자의 연령이 높아질수록 재량권을 가진 경영자와 조세회피관계가 더욱 강화되는 것을 확인하였다. 본 연구의 공헌점은 다음과 같다. 첫째, 재량권과 관련된 세무분야의 선행연구가 거의 없는 상황에서 조세회피와의 연구를 시도해 보았다는데 의미가 있다. 둘째, 재량권이 조세회피에 미치는 영향을 강화할 수 있는 요인과 제약할 수 있는 요인을 확인해 보았다는데 의미가 있다. 에세이 3. 경영자의 자기과신적 성향과 인구통계학적인 요인이 조세회피에 미치는 영향 기존의 조세회피에 관한 선행연구가 주로 기업특성과의 관계에 집중되어 있는데, 본 연구에서는 경영자특성에 관한 연구가 부족한 상황에서 자기과신성향과 조세회피의 관계를 살펴보았으며, 경영자의 인구통계학적인 요인이 자기과신과 조세회피의 관계에 영향을 미치는지도 함께 살펴보았다. 실증분석결과는 첫째, 경영자의 자기과신성향은 조세회피수준을 낮추는 것으로 나타났다. 이는 자기과신 경영자의 과잉투자로 인한 경영악화에 따른 외부자금의 필요성으로 인해 조세회피보다는 재무이익증가에 노력을 할 수 있음을 나타내는 것이다. 한편, 해외선행연구인 Chyz et al.(2014) 연구에서 자기과신 경영자가 조세의사결정을 할 때 조세회피로 인한 혜택을 과잉 확신함에 따라 조세회피성향이 높을 것이라는 주장은 우리나라의 경영자와는 차이가 있는 것으로 나타났다. 둘째, 자기과신적 경영자가 연령이 높아지면서 자기과신과 조세회피의 관계를 약화시키는 것으로 나타났다. 본 연구는 다음과 같은 공헌점을 가지고 있다. 첫째, 경영자의 특성과 조세회피와의 선행연구가 부족한 상황에서 경영자 특성요인인 자기과신 경영자와 조세회피의 관계를 살펴보았다는데 의미가 있으며, 해외의 선행연구를 국내 기업을 대상으로 재검증해 보았다는데 공헌점이 있다. 둘째, 자기과신 경영자의 특성을 감소시킬 수 있는 경영자의 인구통계학적인 요인(연령)을 확인했다는데 의미가 있다.

X-band용 低雜音 增幅器를 위한 GaAs MESFET의 最適化 設計

김상명 東國大學校 1987 국내석사