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        Thermal stress induced band gap variation of ZnO thin films

        정영의,박성균 한국물리학회 2014 Current Applied Physics Vol.14 No.1

        The growth temperature and post annealing-dependent optical and structural effect of RF magnetron sputtered ZnO thin films were examined. As the growth temperature increased, the lattice constant increased and approached the bulk value, suggesting a decrease in interfacial strain between the substrate and thin film. For the post annealed samples, the interfacial strain decreased further and was close to the bulk value regardless of the post annealing environments (in air and O2). The optical properties of all ZnO thin films examined and revealed higher transparency (>90%). Furthermore, the optical band gap varied according to the growth temperature and post annealing environments due to a decrease in the interfacial strain effect.

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        에도시대 서민의 다비(旅)에 관한 연구

        정영인(鄭英仁)(Jeong, Young-In) 일본어문학회 2011 일본어문학 Vol.54 No.-

        江戸時代は色々な階層の人々が全国の街道を往来しながら旅をする時期であったが、初期には社会的なインフラが整備されない状況のために、庶民たちの私的な旅がは自由に行なわれなかった。中期に入って平和が定着され、農民や町人たちの経済力と生活水準の向上に伴って多様な庶民の文化が発達したので、これを基にして旅は次第に大衆化していった。そうではあるが封建制度下での江戸時代は原則的に庶民たちの旅が禁止されていて、特に農民と女性は厳しい統制が行なわれていた。しかし宗敎的な目的の参拜や温泉での湯治は例外に当たったので、庶民たちはこれを口実に旅をする場合が多かった。そして江戸後期になると、参拝を立前にして本音は物見遊覧と日常からの解放感を楽しむ庶民たちの旅が爆発的に増加していった。 本論文は、江戸時代の色々な旅の様子の中でも特に信仰に関する庶民たちの集団的な旅を中心にして、その歴史的な意味と社会に及ぼした影響について考えてみることを目的とする。今日我々が一般的に知っている「観光」または「旅行」としての旅が許されない時代的な状況の中で、お伊勢参りのような大規模の集団的な旅が、権力と制度から抑圧された庶民たちの自我を取り戻すための意識の発露であったということを考察しようとする。

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      • 한국 祖稅政策과 所得再分配效果의 關聯에 관한 硏究 : Focused on the Income Tax and Property Tax 所得 및 財産課稅制를 中心으로

        鄭永儀 漢陽大學校 行政問題硏究所 1989 行政問題論集 Vol.9 No.-

        Since the 1960s, there have been many tax reforms in Korea. However, despite strong demands for distributional justice and an equitable sharing of the tax burden, each reform has emphasized securing revenues to propel economic development. during the 1980s, public demand for welfare and redistribution of wealth has been so immense that government should consider seriously changing its tax policy. In this respect, the purpose of this dissertation is two-fold ; (1) to reveal the relationship between Korean tax policy and its redistributional effects through an examination of the historical development of the Korean tax system and analyses of the redistributional effects of the income tax and property tax ; and (2) to suggest a suitable tax reform for improving redistributional effects. Various research methods are used for this study. Extensive literature review, a comparison of tax policies among different countries, and a historical review of Korean tax policy are used to analyze tax policies. In addition, the policy disign method is utilized to suggest a desirable tax reform. For the historical review, this study covers the period from 1962 to 1985. For analyzing tax policies, however, mainly recent data and literature are used. additionally, the study is confined to a consideration of direct taxes, mainly the income tax and property tex. The corporation tax is excluded from the study. Although the total redistributional effect of public finance can be measured more accurately through consideration on both tax and expenditure policies, social welfare policies such as income transfer are excluded here because the main purpose of the study is to reveal the relationship between tax policies and their redistributional effects. The findings of the study are as follows : First, amassing tax revenue in support of economic development has been the basis of the Korean tax policy up to the present. National income has grown enormously due to successful economic growth ; however, it has been difficult to raise enough revenue to meet financial demands with a direct tax system, given the prevailing economic structure, consumption patterns, and administrative skills. Therefore, the indirect tax has become a dominant part of the tax system, The value added tax, which was introduced in 1977, is the representative case. The prominent role of the indirect tax has been justified given its convenience for raising sufficient revenues. At the same time, however, the overall tax burden has become too heavy, Furthermore, the redistributional effect of the tax system has been reduced, and tax elasticity has been weakened. Since the latter part of the 1970s, the ratio of the progressive direct tax to the total tax system has been declining, while that of the regressive indirect tax has been growing. As a result, the tax system has been ineffective as a means of income redistribution. Indeed, the overall tax burden on households could be regressive. To meet growing demands for imcome redistribution, the portion of the direct tax including the income tax within the tax system should be enlarged. At the same time, a reexamination and adjustment of the overall tax system are required to reduce the regressive effects of the indirect tax. Secondly, the biggest problem with the Korean income tax is that the relative importance of the income tax is too small to manifest its redistributional potential. The income tax accounts for about 20 percent of the internal tax. Considering that the average ratio of the OECD countries is 34.9 percent, the income tax level in Korea is so low that it cannot function as a principal tax. Besides, all types of income should be treated equally to achieve horizontal equity. However, the ideal of horizontal equity has been violated often for various policy needs and a lack of administrative skills. To improve the redistributional effects of the income tax, policy changes are required as below. ·including of interest and allowance income in the combined income tax ·restriction of tax exemption and reduction ·broadening of the income tax base ·accounting for income from underground economy ·improvement of the deduction system and the tax rate structure Finally, property-related taxes have not performed their role as taxes complementary to the income tax. While real estate prices have escalated geometrically since the 1960s as a result of rapid urbanization and economic development, taxes on real estate have increased arithmetically. The gap between price escalation and the low tax burden secures windfall profits for speculators, thus giving cause to land speculation. To cope with this structural problem in the short run, the proper assessement of real estate value is essential for all property-related taxes, such as the inheritance tax, gift tax, and the property tax. In the long run, innovative changes in the property tax are desirable. The land value tax, development gains through the periodical assessment of real estate value. The comprehensive land tax is anothher alternative. The tax applies progressive tax rates on cumulative real estate value belonging to each individual. However, without careful policy design and administrative preparation, these kinds of innovations could end up as failures.

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