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박성규 한국지방재정학회 2015 한국지방재정논집 Vol.20 No.3
Equal assessment is a core precondition for tax fairness. The mass-appraisal system is used due to the high assessment cost in most countries. During this mass-appraisal process, a serious error (e. g., assessment inequity) occur. The analytical methods have been developed to examine the existence and type of such inequity from the 1970s. The inequity has been confirmed in numerous empirical studies. However, there are a several studies of assessment inequity in Korea. Moreover, there merely exists a few studies on the reason for such inequity occurrence. In this paper, land assessment inequity has been analyzed with possibility of distortion due to the endogenous incentive of the assessor and the exogenous pressure of local government. A hypothesis has been set up stating that the type of inequity may vary according to the region, the land use, and the price level. Sales price and appraisal price are used the proxies of the market value. The progressive inequity has been confirmed all over the country while regressive inequity has been confirmed by the land use and the price level. This result implies that an effort to resolve the assessment inequity is needed. 공평과세는 과세가치평가의 균형이 담보될 때 실현된다. 정확한 가치평가를 위해서는 막대한 비용이 발생하기 때문에 대다수 국가들은 대량평가시스템을 운영한다. 이 과정에서 다양한 오류가 발생하는데 핵심이 평가불균형이다. 외국에서는 1970년대부터 불균형의 발생여부, 형태, 그리고 원인을 규명하기 위한 여러 시도와 함께 다양한 실증연구도 이루어졌다. 하지만 우리나라는 이러한 분석이 시작단계이고, 평가불균형 발생원인에 대한 고찰은 극히 적다. 본고는 부동산에서 가장 큰 비중을 차지하는 토지를 대상으로 평가불균형을 실증적으로 고찰한 연구이다. 특히 불균형 발생원인으로 평가자의 내부유인과 외부압력에 주목하였다. 이로 인해 지역, 토지용도, 가격수준에 따라 각기 다른 형태의 불균형이 나타날 것으로 보았다. 시장가치의 대리변수로 전통적인 거래가격 외에 감정평가가격을 활용한 분석에서 전국적으로 누진적 불균형이, 그리고 토지용도 및 지가수준에 따라서는 역진적 불균형이 확인되었다. 과세가치평가에서 균형성 제고를 위한 여러 정책적 노력이 필요해 보인다.
Cryptand 계 합성수지를 이용한 금속 이온들의 흡착에 관한 연구
박성규,김준태 한국공업화학회 2000 응용화학 Vol.4 No.2
The new ion exchange resin was synthesized from chloromethylated styrene-l,4-divinylbenzene with crown macrocyclic ligand by substitution reaction. The resin was prepared and the effect of pH, time, dielectric constant of solvent and crosslinked of the matrix on the adsorption for UO₂^(2+), Zn^(2+) and Cc^(3+) was investigated. The metal ion was not adsorbed on the resins pH range below 3 and above pH 4 fast adsorption behavior was showed. The resin selectivity determined in ethanol matrix was in increasing order UO₂^(2+)> Zn^(2+)> Ce^(3+). In addition, these metal ions was separated on the column packed with 1% crosslinked resin as an eluent.
비침습적 기기 측정법에 의한 한방화장제품이 인체 피부에 미치는 영향 연구
박성규,고재숙,문성준,장이섭,남개원,이해광,안성연,김은주,이성일,김연준 대한본초학회 2004 大韓本草學會誌 Vol.19 No.3
Objectives: Oriental herbs have various effects on improving human health, but there have been few researches at the point of human skin. We have examined the physiological effects on healthy human skin by using non-invasive measurement devices. Methods: We prepared a skin application products as cream form contained oriental herbs, and measured various physiological effects such as skin moisture contents, red blood cell flow rates, skin surface temperature, corneocyte exfoliation and skin intensity when volunteers used the application products for 4 weeks. Results: The skin moisture contents were not only increased in human face skin after using the products, but also red blood cell flow rates in face skin were increased. After using the cream, the face skin temperature was increased and corneocyte exfoliation was decreased. Furthermore the upper dermis intensity of skin in female face was subsequently increased 4 weeks later. Conclusions: The results of our study indicate that the application products containing oriental herbs was improved the physiological effect of human facial skin. Moreover non-invasive techniques were useful to view improving skin condition objectively.