이전가격의 적정성 검토에 관한 사례 : 컴퓨터관련제품 판매업을 중심으로

홍승범 德成女子大學校 2000 德成女大論文集 Vol.31 No.-

This study analyzes the transfer price applied to product transactions between tested corporations and their related companies. This case study was prepared to provide materials that can be used to contribute the successful implementation of Korean transfer pricing rule issued in 1995 The transactional net margin method was used to determine whether the prices applied between the related party transactions under review were at arm's length. The TNM method used return on capital employed and operating margin as appropriate profit level indicators which were adjusted for differences in certain financial ratios between the comparable companies and tested party. This analysis determined that intercompany price charged between D corporation or CC corporation and its foreign related party satisfy the arm's length standard. Transfer price charged between Tcorporation and its foreign related party does not satisfy the arm's length standard. Tax authorities and law courts can use the results of this case study as benchmark data of transfer pricing and its auditing.

稅法上 課稅時期에 관한 硏究

홍승범 德成女子大學校 1996 德成女大論文集 Vol.27 No.-

Timing in taxation affects economic transactions, resourses allocation and raises fairness issues. Two methods of determining the timing in taxation are accurual basis and cash basis. Current tax law of Korea uses right and liability determination basis. Right and liability determination basis lacks consistency and does not seem to consider fully economic effects of regulations. To study timing in taxation is a way of understanding of ecnomic effects of transations. Tax law should be revised carefully so that it reflect economic results of tax regulaions.

기상으로 존재하는 유독성유기용매의 완전산화 메커니즘

홍인권,이승범 단국대학교 1999 산업기술연구 Vol.1 No.-

The deep oxidation mechanism of gaseous toxic organic solvents was studied on a Pt / γ-Al_2O_3 catalyst phase at temperature ranging from 200 to 350℃. An approach based on the Mars-van Krevelen rate model was used to correlate the results. The objective of this study was to depict the kinetic behavior of the platinum catalyst for deep oxidation of VOCs. The conversions of VOCs were increased as the inlet concentration was decreased and the reaction temperature was increased. The maximum deep conversion of MEK, benzene and toluene were 91.81%, 75.45% and 55.69% at 350℃, respectively. The k_3 constant increases with temperature faster than K_1 the constant, that is, the surface concentration of (VOCs…O) is higher than that of (O) at higher temperature according to the Mars-van Krevelen mechanism. Also, the oxidation activation energy of toluene was larger than MEK for toluene is aromatic compound which have stronger bonding energy. Therefore, the catalytic oxidation mechanism of VOCs with Mars-van Krevelen could be used as the basic data for industrial oxidation processes.

원료탄의 배합비율에 의한 활성탄의 기능성 향상

홍인권,김상철,김원일,이승범 단국대학교 1998 論文集 Vol.33 No.-

Adsorption characteristics of activated carbon were affected by raw materials and operating conditions. Coal based activated carbons were prepared in a rotary kiln type furnace and the pretreatment effect of raw materials for preparing activated carbon was investigated. Steam was employed in manufacturing process as an activation agent. Activation temperature affected the properties of activated carbon. The adsorption capacity, or iodine value was increased in te activation temperature range of 800 to 900℃, yet decreased at higher temperatures than 900℃. Then, the activation effect was analyzed in terms of the activated carbon(AC) yield. It was found that the optimum heating rate and steam amount were 2.9℃/min, and 1g steam/g coalㆍhr, respectively. Effect of coal blends on the preparation of activated carbon was examined. The developing patterns of pore structure were varied with mixing ratio. As the amount of anthracite coal was increased, AC yield increased but adsorption capacity decreased. Pore size and pore size distribution were examined by BET specific surface area analyzer. In the AC yield range of 30∼40%, prepared activated carbon has micropores of sizes below 30Å and iodine value was above 1,000㎡/g in the temperature range of 850∼900℃. Benzene adsorption capacity was similar to those of mixed and Fushun coal but MEK adsorption capacity was superior to that of functions mixed coal. We found that the activated carbon based on coal has comparable to those of commericial products.

압력이 가해진 반응공정에서 BTX의 촉매산화 전환특성

홍인권,이승범 단국대학교 2000 論文集 Vol.35 No.-

Catalytic oxidation of benzene, toluene, and m-xylene (BTX) was carried out in high pressure tubular reactor packed with 0.5% Pt/γ-Al_2O_3 catalyst. The conversions of BTX were increased as the inlet concentration was decreased and the reaction temperature and the molar density of oxygen were increased. And the molar density of oxygen was increased with pressure. The maximum deep conversion of benzene, toluene and m-xylene were 92.1%, 66.0% and 57.5% at 350℃ and 136 atm, respectively. In this study, the many intermediates produced by the partial oxidation of BTX was detected from off-line samples.

기능성 고분자 막의 기체 투과 특성

홍인권,이승범,김원일 단국대학교 1998 論文集 Vol.32 No.-

The permeation of gases through polymer membranes at temperatures above their glass transition, generally occurs by a solution-diffusion mechanism. This mechanism obeys to affinity difference between polymeric materials and gas molecules, various technologies, such as copolymerization, impregnation and so on, have been researched to improve the affinity of polymeric material for the gases. In this study, permeability and selectivity for some gases were obtained from steady-state rates of gas permeation through silicone rubber membrane which is prepared by supercritical fluid extraction method. The permeation rates were measured by means of a permeability apparatus of the variable volume type. The permeability was increased generally with permeation temperature and pressure. Silicone rubber membrane exhibits a higher permeability to CO_2 than to O_2, N_2. This result probably reflects the relatively high solubility of CO_2 in silicone rubber membrane, which is due to the affinity of the CO_2 molecules to the silicone rubber membrane. Since the separation power of CO_2/N_2, CO_2/O_2 was more than 200, and 100, it is able to separate CO_2 from the air, and the optimum temperature and pressure was 55℃, 60㎝Hg respectively. In future, it is possible that the silicone rubber membrane can be used for separation or concentration of CO_2 through experiment for mixed gas separation.

經營統制시스템의 設計와 運用에 관한 硏究

홍승범 德成女子大學校 1996 德成女大論文集 Vol.25 No.-

Management control can be defined as the system which has rhythm and systematic characteristics. Environment of management control system consists of organization structure, organization culture, behavioral factors, organization rules. If management control system fails to adapt itself to environment, it is difficult for the system to be effective or efficient in achieving organization's objectives. The design and operation of management control system of a organization depends on organization's environment uncertainty, management style of top management.

중국거주 조선족 여성의 영적 안녕정도가 정신건강에 미치는 영향

정성덕,이종범,김진성,서완석,배대석,박순재,주열,염형욱,김승원,김구묘,안영록,황대홍,표미자,조창열,정태길 영남대학교 의과대학 2004 Yeungnam University Journal of Medicine Vol.21 No.2

자아초월 정신의학이 체계화되면서 영성(spirituality)은 인성의 한 부분이라는 이론이 대두되었는데 이 영성은 정신건강에 큰 영향을 미친다고 했다. 인간의 성향 중 영적 안녕 정도를 파악하여 그 정도가 정신건강 중 허위성 경향, 정신병적 경향 및 불안과 우울 경향 등에 어떠한 영향을 미치는지를 조사하고저 본 연구를 실시하였다. 대상은 중국의 연변 조선족 자치구에 거주하는 여성 400명을 대상으로 하여 한국판 영적 안녕척도를 사용하여 영적 안녕정도를 파악하였다. 영적 안녕척도의 총점과 이 척도의 2개 하위 척도인 종교적 안녕과 실존적 안녕 척도 양자로 평가한 성적이 불안-우울통합척도와 정신분열증 척도 및 허위성 척도로 평가한 성적에 미치는 영향을 검증하기 위하여 상관관계분석 및 회기분석을 실시하였다. 그 결과는 다음과 같다. 1) 영적 안녕척도로 평가한 조선족 여성의 총점은 68.29로 한국의 기독교 여성이 평가한 100.65보다 훨씬 낮은 점수였다. 2) 불안·우울통합척도로 평가한 총점은 44.88로 연변노인이 평가한 점수와 일개지역의 한국농촌주민이 평가한 점수와 비슷한 결과였다. 3) 허위성 척도로 평가한 성적은 평균 74.57로 70점 이상이 86%(344명)이었으나 영적 안녕 성적과 허위성 성적 간에는 유의한 상관이 없었다. 4) 영적 안녕총점은 정신분열증 척도로 평가한 정신병적 경향에 유의한 영향을 미치지 않았으나 종교적 안녕하위척도의 성적은 정신병적 경향을 높여준데 비하여 실존적 안녕하위척도의 성적은 정신병적 경향을 낮게 해주었다. 5) 영적 안녕척도의 총점 및 두 하위척도인종교적 안녕과 실존적 안녕은 불안과 우울에유의한 상관을 보였는데 영적 안녕총점이 높을수록 불안·우울 총점이 다소 낮아지는 경향을 보였다. 6) 종교적 안녕 하위척도와 불안과 우울과의 관계는 종교적 안녕점수가 높을수록 불안과 우울을 각각 다소 유의하게 높여주었으며 이에 비하여 실존적 안녕하위척도와 불안과 우울과의 관계는 실존적 안녕정도가 높을수록 불안 및 우울점수는 유의하게 낮아졌다. 이와 같은 성적을 미루어볼 때 연변에 거주하는 조선족 여성이 평가한 영적 안녕정도는 정신병적 경향과 불안 및 우울에 유의한 상관을 보였으면 이 척도의 하위 척도인 종교적 안녕정도는 정신건강에 부정적인 영향을 미치는 반면 실존적 안녕정도는 정신건강에 긍정적 영향을 미친 결과로 평가되었다. 이러한 결과는 공산주의 사회에서 실존적 안녕은 긍정적인 가치관으로 평가되는 반면 종교적 안녕은 정신건강에 부정적으로 작용한 것을 입증해 주었다고 하겠다. Background: Spirituality has been an important part of Transpersonal Psychology and is believed to have a large effect on the mental health because it has been systematized. The aim of this study was to determine the level of spiritual disposition on human beings along with its effects on one's mental health. Materials and Methods: The study targeted 400 women residing in Youn-Gil city of JiLin Prov., which is a district of the Cho-Sun tribe in China. Their spiritual well-being was studied using the Spiritual Well-being Scale-Korean Version. The spiritual well-being scale consists of 2 sub-scales of religious well-being and existential well-being. The study was evaluated using a lie scale, psychotic trend, and a combined anxiety-depression scale. The results were considered to be factors of one's mental health. The correlation between the spiritual well-being and each tendency was analyzed by regression analysis. Results: The total score of the Cho-Sun tribal women according to the spiritual well-being scale was 68.29 which was much less than the 100.65 of Korean Christian women. There was no significant correlation between the spiritual well-being and the Lie trend. However, it was found that 86%(344) of Cho-Sun tribal women scored above 70 in the Lie trend with a mean score of 74.57 which is higher than normal populations. Regarding the correlation between the spiritual well-being and psychotic trend, the psychotic trend became significantly higher when the religious well-being was at a high level. On the other hand, the psychotic trend became significantly lower when the existential well-being was at a high level. Regarding the correlation between the spiritual well-being and anxiety, the anxiety was significantly higher when the religious well-being was at a high level. However, the anxiety level was significantly low when the existential well-being was at a high level. Regarding the correlation between the spiritual well-being and depression, the depression level was somewhat significantly high when the religious well-being was at a high level. However, the depression level was significantly low when the existential well-being was at a high level. Conclusion: This study evaluated the effects of spiritual well-being on a person's mental health among Cho-Sun tribal women in Youn-Gil city of JiLIn Prov., P.R. of China. The results found that the religious well-being, which is a sub-scale of spiritual well-being, had negative effects while the existential well-being had positive effects on the mental health. These results proved that a person's religious disposition had negative effects on their mental health in a communitarian society.

內障疾患에 對한 丹梔逍遙散의 치료효과에 關한 임상적 분석

김성범,홍성민,임승환,김경준 대전대학교 한방병원 2002 惠和醫學 Vol.11 No.1

Because their severity of the symptom and influence in visual loss, suitable prevention and treatment to internal optic disease are required. Representative disease belonging to category of internal optic disease is separation of the retina, retinnitis pigmentosa, glaucoma, cataract, uveitis and corneitis and vitreous opacity myopia etc.. Caused by stress specially in internal optic disease are induction factor that's frequency is increasing on modern industrial society, so we must handle this problem by alleviation of fever and make digestion strong. "Danqi-Soyosan" is the representative prescription which can apply in the internal optic disease by stress. We adding some drugs to "Danqi-Soyosan" and got significant result in the internal optic disease which caused by stress, so we reporting.

콘크리트 교량 및 강교의 상시감시 시스템에 관한 연구(Ⅰ)

박승범,홍석주,이봉춘 忠南大學校 産業技術硏究所 1998 산업기술연구논문집 Vol.13 No.1

The construction of large scale civil and building structures which form the base of social economy has been grown greatly. As the increasing of aged and deteriorated structure, it is necessary to evaluate the safety of those structures. The deterioration, safety evaluation repair and rehabilitation are important problems in the construction area that every country faces. This paper presents the general information on how to conduct a data analysis of long-term monitoring system and evaluate the characteristics of surveying methods.