일반연제 발표 : 부인과종양학 ; 자궁경부암에 대한 질세포진 검사의 진단적 가치

박석진,서호석,조수용 대한산부인과학회 1989 대한산부인과학회 학술대회 Vol.64 No.-

北韓貿易의 實狀과 對外貿易動向에 關한 考察

朴錫津 서강전문대학 1993 論文集 Vol.12 No.-

The actual purpose of this paper aims at examing transaction of goods to counter-part countries and structure of trade system in North Korea. There are some problems in the field of economy, foreign trade and government policy in North Korea. The major findings of this thesis are the following five points of view ; (1) There are lots of economic difficulties in North Korea. According to the report issued by researching department of The Bank of Korea, their GNP have reduced for three years succeedingly.(3.7% in 1990, 5.2% in 1991, and 7.6% in 1992) (2) To recover economic difficulties successfully North Korea Authorities were compelled to open some policies and systems related with those most carefully, but they could not have made them any progress. As they do not want to open their society to other countries, there are obvious discrepancy in trade system and policy in North Korea. (3) North Korea political leaders are sure the fact that the best way to recover economic difficulties is to promote foreign trade to other countries. (4) As their infra-structures in field of industry of North Korea are now too old and poor, there is a big limitation to promote the industrial productivity more. (5) To make much of foreign currency from other countries, North Korea political leaders are wanting to transact the goods with other countries including South Korea, but a new subject of "Nuclear Problem" is prevented as the heavest objective. If should be solved amicably and peacefully between South and North Korea without delay.

요즘세상-조직적 범죄 '무노조 경영'

박석진 우리신학연구소 2005 갈라진 시대의 기쁜소식 Vol.- No.666

貿易클레임 豫防과 迅速한 解決方案에 關한 小考

朴錫津 서강정보대학 1983 論文集 Vol.3 No.-

중국의 직장 내 성희롱 현황 및 관련 법제 연구

박석진 한국노동연구원 2019 국제노동브리프 Vol.17 No.6

발생액을 이용한 조세전략이 조세회피와 기업가치의 관계에 미치는 영향에 관한 연구

박석진,김갑순 한국세무학회 2019 세무와 회계저널 Vol.20 No.1

Prior literature that analyzed the relationship between corporate tax avoidance and firm value has used a tax avoidance measure developed by Desai and Dharmapala(2006). This measure, however, can not explain the tax sheltering activities using discretionary accrual components. In this paper, we analyze 2,507 firm/year observations listed in the KOSPI market 2001- 2010 period. Tax avoidance is measured by Desai and Dharmapala(2006). Firm value is measured using Tobin’s Q. Accrual components are measured using DBTC and DBOA suggested by Calegari(2000). We find following empirical results. Lower BTCD aggravate a negative effect on the relationship between tax avoidance and firm value and higher DBOA mitigate a negative effect on the relationship between tax avoidance and firm value. This paper contributes to the literature by analyzing the impact of discretionary accrual components such as DBTC and DBOA on the relationship between tax avoidance and firm value. 기업의 조세회피활동에 대한 많은 선행연구에서 기업의 조세회피활동 측정치로 이용한 Desai and Dharmapala(2006)의 재량적 인 에는 기업이 발생액을 재량적으로 이용하여 조세계획을 수립하는 경우, 이를 반영하지 못한다는 한계점이 존재한다. 본 연구는 이러한 한계점에 주목하여, 기업이 발생액을 이용하여 조세계획을 수립하는 경우 선행연구에서 나타난 조세회피와 기업가치와의 부정적인 관계에 다른 영향을 미칠 수 있다고 예상하고 이를 실증하였다. 본 연구는 2001년부터 2010년까지 10개 연도 동안 유가증권시장에 상장된 12월 결산 비금융업을 영위하는 기업 중 2,507개의 기업을 표본으로 선정하여 분석을 수행하였다. 발생액을 세무적 측면에서 분해한 재량적 비세무조정발생액()과 재량적 세무조정발생액()은 Calegari(2000)의 측정방법을 우리나라 실정에 맞게 수정한 오광욱ㆍ정석우(2010)의 측정치를 이용하였고, 기업의 조세회피활동의 측정은 Desai and Dharmapala(2006)가 제안한 측정치()를 이용하였으며, 기업가치의 측정은 를 이용하였다. 분석 결과, 재량적 비세무조정발생액()을 이용하여 세무이익을 낮게 보고하는 경우 재무보고비용으로 인하여 조세회피와 기업가치의 부정적인 관계가 보다 가중되는 것으로 나타난 반면, 재량적 세무조정발생액()을 이용하는 경우에는 재무보고비용의 부담 없이 세무이익을 낮게 보고하게 되므로 조세회피와 기업가치의 부정적인 관계가 완화되는 것으로 나타났다. 본 연구는 기업이 발생액을 이용하여 조세계획을 수립하는 경우 기업의 조세회피측정치 와 기업가치의 관계에 미치는 영향이 다르게 나타날 수 있다는 것을 실증했다는 점에서 공헌점이 있다. 또한, 기업이 조세계획을 수립하는 경우 명시적인 조세뿐만 아니라, 재무보고비용 등 비조세비용까지 포함한 모든 비용을 고려해야 함을 시사하고 있다.

貨換信用狀去來에서의 運送書類에 關한 考察

朴錫津 서강정보대학 1992 論文集 Vol.11 No.-

As we know well there are so many risks in foreign trade transaction, but "payment problem" is one of the most important matters between two parties(buyer and seller). To solve it more reasonably and beneficially, this is the best way to use the documentary L/C system. Documentary L/C generally requires seller to present some kinds of transport documents. They are composed like these; Transport documents, Insurance documents, commercial invoices and other documents. The real purpose of this study is to research these documents and the documentary letter of credit more detailed. Approaching this subject steadly I found it that something important should be analyzed. They can be abstracted like follows; 1. The principal of bank's document examination From the Uniform Customs and Practice for Documentary credit(UCP ; 1983 revision, ICC publication No. 400) article three and four, there are two principals. We call it "the principal of L/C independence", and "the principal of L/C abstract". It is the principal of L/C trade when the above two principals are synthesized. Documentary credit can accomplish the payment, acceptance, and negotiation of the draft bill in exchange for designated document only when the document corresponds to the L/C conditions. So the documents specified in L/C should equal to the L/C conditions strictly. We can call it the principal of strict compliance with L/C terms and conditions. Because of the above principal, applicant for the credit should specify the required responsibilities in the letter of application, and issuing bank also express clearly the needed documents in L/C basically. In case of the specification of goods being different from the L/C required under the transport document, it is an issue whether the bank permit transport document or not. 2. Documental Examination Duty of Bank Bank have to inspect all documents carefully for the purpose of confirming in accordance with the L/C conditions and when the documents do not correspond mutually in writing, bank imposes upon a negotiation bank the duty which investigates whether or not a bill and document are in accordance with the conditions of L/C. 1) Whether or not arriving the relative documents in the terms of delivery. 2) Whether or not inconsistency is among the amount of draft. 3) Whether or not presented document is prepared in the L/C condition. 4) Whether or not the sort of conditions of Insurance documents are in accordance with L/C conditions. 5) Whether or not the shipping is performed in accordance with contract, and the form of document, being shortage in signature. As our nation has emerged as one of the leading countried in the world trade, the importance of the L/C based transaction has increased, Therefore a study in foreign trade field should be continued for the future of out nation.

중국의 996 근무관행과 과로사

박석진 한국노동연구원 2019 국제노동브리프 Vol.17 No.11

Perineal Groove: A Case Report and Review of Literature

박석진,김단비,오지윤,이주영 대한주산의학회 2022 Perinatology Vol.33 No.4

Perineal groove is an uncommon congenital malformation of the nonepithelialized perineal mucous membrane, usually affecting female patients. It is not well known to many clinicians, and thus can be missed or misdiagnosed. Anomalies that can accompany perineal groove include rectoperineal fistula, anorectal stenosis, anal ectopy, anomalies of the urinary tract, and hypospadias, though their incidences are rare. In this case, we report a case with a perineal groove along with a review on perineal groove to enhance recognition of this congenital anomaly and avoid unnecessary procedures and interventions.

중국의 제14차 5개년 규획(2021~25)과 노동정책

박석진 한국노동연구원 2021 국제노동브리프 Vol.19 No.4