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남태현,안경봉 한국세법학회 2011 조세법연구 Vol.17 No.1
공급망 관리(supply chain arrangement)는 비용을 최소화하고 효율을 최대화하기 위해 다국적기업 내의 기능, 자산 및 위험을 배분하는 것으로 정의된다. 기술의 발전 및 계약의 자유와 더불어 많은 나라에서 경제적 개방의 증가로 인하여 한 기업에서 다른 기업으로, 한 장소에서 다른 장소로 기능, 자산 및 위험을 이전하는 것이 과거에 비하여 많이 수월해졌다. 최근 OECD 이전가격지침에는 다국적기업의 구조조정과 관련하여 발생하는 이전가격문제에 대한 내용을 담고 있다. 이러한 다국적기업 내의 기능, 자산 및 위험을 이전하는 구조조정이 이루어져 왔고 또한 계속 이루어지고 있지만, 국내에 이에 대한 과세문제에 대한 구체적인 사례로 알려져 있는 것이 거의 없고, 또한 이러한 특수한 상황에 대하여 어떻게 과세할 것인지에 대한 지침은 아직 명확하게 알려져 있는 것이 없다. 이와 관련하여 발생 가능한 이전가격 문제들에 대처하기 위한 구체적인 국내 규정 마련을 위하여 다음과 같이 제시하고자 한다. 첫째, 다국적기업의 구조조정과 같은 특수한 상황에서 발생하는 거래를 유형별로 파악하여 국제조세조정에 관한 법률(이하 ‘국조법’)의 적용대상인 국제거래에 명시한다. 둘째, 명시된 유형의 거래 중 정상가격 결정방법을 적용하기에 용이하지 않거나 적절치 않은 유형에 대하여 해당 유형에 적합하도록 기존의 평가방법 및 평가모형을 보완하거나 새롭게 개발하고 이러한 평가방법 및 평가모형을 기타 합리적인 방법 중의 하나로 제시한다. Supply chain management can be defined as the allocation of functions, assets and risks within an MNE with a view to minimizing costs and maximizing efficiency. Increased economic openness in many countries, together with developments in technology and contractual freedom, have made if far easier than it has been in the past to shift functions, assets and risks from one company to another and from one location to another. The OECD’s latest guidelines contains transfer pricing issues triggered by business restructuring of MNE. These business restructuring by MNE which shift functions, assets and risks had been and being occurred. However, it is hard to find specific domestic case on this issue and there is neither known specific guidelines nor provisions on how to tax on this situation. This research suggests how to cope with transfer pricing issues which might result in from cross-border business restructuring of MNE’s: First, identify possible transaction by type which may occur from cross-border business restructuring of MNE and stipulate these types into scope of transactions which are subject to transfer pricing regime. Second, develop new valuation model for types of transactions newly introduced or remedy existing valuation method which seems not appropriate for arm’s length price principal. In addition, it would be worthwhile to include these valuation model developed or remedied into other reasonable method.
Ti 이 첨가된 HY180 초강력강의 미세조직 및 기계적 성질
남태현,안인섭,허경철 대한금속재료학회(대한금속학회) 1995 대한금속·재료학회지 Vol.33 No.4
Microstructures and mechanical properties of Ti-modified HY180 ultrahigh strength steels have been investigated by means of optical microscopy, energy dispersive X-ray spectrometry, tensile tests, Charpy V-notch impact tests and scanning electron microscopy, and then compared with those of the typical Ti-unmodified HY180 steel. Ti-modificztion refined grain sizes of the HY180 steels and formed Ti and S containing inclusions in the steels. The tensile strength of the HY180 steels was not almost changed(about 1350 MPa) by Ti-modification when Ti content was less than 0.1 wt%. The Charpy V-notch energy absorption increased from 75 J to 145 J by Ti-modification, and this was attributed partly to the grain size refinement.
Ti 과잉 Ti-Ni-Cu 합금박막의 상변태거동 및 형상기억특성
남태현,박중학 대한금속재료학회(대한금속학회) 2001 대한금속·재료학회지 Vol.39 No.6
Thin films of 55Ti-(45-x)Ni-xCu(x = 0, 5, 10, 20 at.%) compositions were fabricated by d.c. magnetron sputtering method. Deposited films were annealed at 973 K for 3.6 ks to induce crystallization. The phase transformation behaviors of these thin films were investigated by differential scanning calorimetry and X-ray diffraction. Shape memory characteristics were studied by thermal cycling test under a constant load. As-sputtered films contained a mixture of amorphous and very fine(=15 ㎚) Ti₂Ni phase. Crystallization temperature(Tc) decreases from 774 K to 747 K with increasing Cu-content from 0 at.% to 20 at.%. Two-stage transformation behavior, i.e., the B2→R→B19', was observed in a 55Ti-45Ni(at.%) alloy thin film. The B2→B19' transformation occurred in a 55Ti-40Ni-5Cu(at.%) alloy film, while the B2→B19 transformation occurred in 55Ti-35Ni-l0Cu(at.%) and 55Ti-30Ni-20Cu(at.%) alloy films. The stress dependence of transformation temperature(dT/dσ) of 55Ti-40Ni-5Cu(at.%) and 55Ti-35Ni-10Cu(at.%) thin films were 0.015 K/㎫ and 0.016 K/㎫, respectively. They were very small as compared to those of 50Ti-45Ni-5Cu(at.%) and 50Ti-40Ni-10Cu(at.%) alloys.
남태현 국립경상대학교 공과대학 부설 첨단소재연구소 1993 尖端素材 Vol.3 No.-
Transformation temperatures and shape memory effect of Ti-Ni-Cu-Fe shape memory alloys have been investigated by means of electrical resistivity measurements, X-ray diffraction and thermal cycling tests under constant load, and then compared with those of Ti-Ni-Cu alloys. Transformation temperature decreases largely with increasing Fe content, while the transformation behaviour does not change (B2-B19-B19'). The critical stress for slip deformation increases largely by adding Fe to Ti-Ni-Cu ternary alloys.