스핀오프, 컨텐츠 시대에 어울리는 속편 제작형태 제안

남명희(Nam Myoung Hee) 한국영화학회 2006 영화연구 Vol.0 No.29

'Crossover' and 'Spin-off' is not rare in American comics and TV shows. Spin-off means a producer makes the extended story which follows the plot or characters. 〈CSI〉, 〈Law and Order〉 are typical ones. In Korea, animated series 〈The Dream of Janggeum〉 could be the spin-off of TV show 〈Daejanggeum〉. Spin-off needs substantial original work. The position of spin-off should be not too far from original one, but also not too close. And spin-off needs enthusiasm of fandom who wants more story - but it doesn't mean endless postponement. To extend storyline or plot, original work already had substantial subplot. The value of spin-off could give the possibility of explication in other view, not be subordinate by original. 'Spin-off' and 'crossover' are for the consumer, who doesn't want only same elements of original. The consumer want to share the feeling with everybody, include producer. Fandom is important to make spin-off and crossover. Maniac fans want to extend their feelings by fan art, and get most satisfaction from the response of producer. Spin-off or crossover could be the contentment response, which is for the consumer who needs more inspiration, not the story itself. Spin-off is a extension of a fictional world. Minor character or event has also their own story, and it sustain and fulfill the world of original work. But if the original work is poor, or if the spin-off didn't catch the point of core, spin-off could break down the original work. Spin-off is in the middle of ambiguity which is similar but not too same, and also inhere the view of original fiction. It's not easy to spin off. Spin-off extends the plot, establishment, and view of a fiction. It make larger the field of story, and extend the world of the fiction, and give more explications of works. In the contemporary time of 'one source multi use', spin-off is worth to be spotlighted.

Electron-Spin Relaxation Induced by Mn Spins and Eects of LO-Phonon Scattering in CdMnTe Quantum Wells

K. Saito,I. Souma,Y. Oka,A. Murayama 한국물리학회 2008 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.53 No.1

We study electron-spin relaxation induced by Mn spins and eects of LO-phonon scattering in CdMnTe quantum wells, where Mn contents of 3.6 and 5.0 at% are examined. By using pump-probe absorption a under magnetic eld, the time constant of the electron-spin relaxation e is deduced as a function of the magnetic eld. Values of e under magnetic elds are ve times dierent between both the Mn contents, while those at 0 T re ect the Mn content. The latter fact for the spin-relaxation times at 0 T shows that the electron-spin relaxation is induced by Mn spins via the s-d exchange interaction. However, the former signicant dierence in e suggests that the number of eective Mn spins involved in the electron-energy relaxation is greatly dierent in the spin-relaxation between the spin-splitting electron levels under dierent magnetic elds. The eects of LO-phonon scattering on the electron-spin relaxation are observed when the spin-splitting is close to the one-LO-phonon energy, indicating an eective path of the electron-spin relaxation involving both the LO phonon and the Mn spins. We study electron-spin relaxation induced by Mn spins and eects of LO-phonon scattering in CdMnTe quantum wells, where Mn contents of 3.6 and 5.0 at% are examined. By using pump-probe absorption a under magnetic eld, the time constant of the electron-spin relaxation e is deduced as a function of the magnetic eld. Values of e under magnetic elds are ve times dierent between both the Mn contents, while those at 0 T re ect the Mn content. The latter fact for the spin-relaxation times at 0 T shows that the electron-spin relaxation is induced by Mn spins via the s-d exchange interaction. However, the former signicant dierence in e suggests that the number of eective Mn spins involved in the electron-energy relaxation is greatly dierent in the spin-relaxation between the spin-splitting electron levels under dierent magnetic elds. The eects of LO-phonon scattering on the electron-spin relaxation are observed when the spin-splitting is close to the one-LO-phonon energy, indicating an eective path of the electron-spin relaxation involving both the LO phonon and the Mn spins.

Distinct Detection of Thermally Induced Spin Voltage in Pt/WS₂/Ni₈₁Fe₁₉ by the Inverse Spin Hall Effect

Dastgeer, Ghulam,Shehzad, Muhammad Arslan,Eom, Jonghwa American Chemical Society 2019 ACS APPLIED MATERIALS & INTERFACES Vol.11 No.51

<P>Conversion of heat into a spin current by means of the spin Seebeck effect (SSE) is one of the exciting topics in spin caloritronics. By use of this technique, the excess heat may be transformed into a valuable electric voltage by coupling SSE with the inverse spin Hall effect (ISHE). In this study, a thermal gradient and an in-plane magnetic field are used as the driving power to mobilize the spin electrons to produce SSE. A spin voltage is detected by ISHE in the Ni<SUB>81</SUB>Fe<SUB>19</SUB> heterostructure by means of a WS<SUB>2</SUB>/Pt strip. Using WS<SUB>2</SUB> sheets of different thicknesses, we obtained a large spin Seebeck coefficient of 0.72 μV/K, which is 12 times greater than the conventional spin Seebeck coefficient observed in Pt/Ni<SUB>81</SUB>Fe<SUB>19</SUB> bilayer devices. We observe the thickness dependence of tungsten disulfide (WS<SUB>2</SUB>) flakes and the polarity reversal of pure SSE signals that are measured without influence from the other thermoelectric effects in our Pt/WS<SUB>2</SUB>/Ni<SUB>81</SUB>Fe<SUB>19</SUB> device-the most intriguing feature of this study. Without the electric charge conduction, the spins are distributed over a longer distance that is greater than the spin diffusion length of the Ni<SUB>81</SUB>Fe<SUB>19</SUB> layer. Such features are strongly desired for designing the efficient spin-caloritronics devices that may be used in the thermoelectric spin generators and the temperature sensors such as thermocouples.</P> [FIG OMISSION]</BR>

Spin transport in a spin-injected organic semiconductor system

Yilin Mi,Ming Zhang,Hongrui Guo,Hui Yan 한국물리학회 2010 Current Applied Physics Vol.10 No.6

Spin injection in an organic semiconductor system under an external electric-field was studied theoretically by considering spin-dependent conductivity. The effect of the spin-dependent electricalconductivity on the spin-injection efficiency is self-consistently derived. It is found that the spin-injection efficiency depends evidently on the spin-dependent electrical-conductivity. When the spin-injection efficiency increases 20%, the spin-dependent electrical-conductivity increases nearly four orders of magnitude at T = 10 K. With the increase of external electric-field, the spin-dependent electricalconductivity increases sharply and makes the spin-injection efficiency increase, too. When the external electric-field varies from 1 to 10 mv/mm, the spin-injection efficiency increases almost 10% at room temperature. It seems to be significant to consider the spin-dependent electrical-conductivity under the external electric-field in spin-injected organic system.

Spin–orbit coupling and electron correlation in relativistic configuration interaction and coupled-cluster methods

Kim, Inkoo,Park, Young Choon,Kim, Hyungjun,Lee, Yoon Sup Elsevier 2012 Chemical physics Vol.395 No.-

<P><B>Graphical abstract</B></P><P>Spinor-based correlated methods are reliable in most cases, but coupled-cluster methods are very effective in recovering spin-orbit effects even for orbital based references and from the single excitation level.<ce:figure id='f0020'></ce:figure></P><P><B>Highlights</B></P><P>► Performances of Kramers restricted (KR) and spin–orbit (SO), CI and CC are compared. ► KR-CI and CC exhibit good qualities with respect to increase in spin–orbit coupling. ► SOCI requires triple or quadruple excitations to generate reasonable results. ► SOCC shows a negligible dependence on the strength of spin–orbit coupling. ► Success of SOCC is due to the effective recovery of the spin–orbit energy by SOCCS.</P> <P><B>Abstract</B></P><P>We studied convergence characteristics of relativistic effective core potential (RECP) based configuration interaction (CI) and coupled-cluster (CC) schemes in terms of spin–orbit coupling and electron correlation. The relativistic correlated methods can be divided into Kramers restricted (KR) and spin–orbit (SO) methods which differ by the stage of spin–orbit treatment: the KR method employs two-component Kramers restricted Hartree–Fock (HF) spinors as the one-electron basis in which spin–orbit coupling is included, whereas the SO method is based on one-component molecular orbitals generated from scalar relativistic HF and the spin–orbit interaction is then entered in post-HF step. The KR method is usually superior to the SO method for molecules containing heavy elements since spin–orbit coupling is included from the HF step. A performance calibration of the SO method against the KR method is performed by computations of the ground state energies and equilibrium bond lengths of MH (M=Tl, Pb, Bi, Po, and At). Spin–orbit coupling of each molecule was systematically increased by adjusting the spin–orbit operator of RECP to investigate its impact on the SO method. Although KRCI and SOCI converged to the same <I>full</I>-CI limit, for the strong spin–orbit coupling SOCI required higher levels of correlation compared to KRCI to account for the orbital relaxation effect. SOCC, in contrast, was able to recover both spin–orbit interaction and electron correlation in CC steps regardless of the spin–orbit strength, implying that SOCC could be the reliable and efficient relativistic <I>ab initio</I> method for moderate sized molecules containing heavy elements.</P>

Spin-Injection Dynamics and Eects of Spin Relaxation in Self-Assembled Quantum Dots of CdSe

T. Furuta,K. Hyomi,I. Souma,Y. Oka,A. Murayama,D. Dagnelund,I. A. Buyanova,W. M. Chen 한국물리학회 2008 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.53 No.1

We study the spin injection dynamics and the eects of spin relaxation in self-assembled quantum dots (QDs) of CdSe coupled with a diluted magnetic semiconductor (DMS) layer of ZnMnSe, where spin-polarized excitons can be injected from the DMS into the QDs because of the potential dierence. The degree of circular polarization, P, of excitonic photoluminescence (PL) at 5 T in the coupled QDs shows a rapid increase with increasing delay time after a linearly polarized pulse excitation, indicating the spin-injection dynamics. The P value tends to decay gradually because of the exciton-spin relaxation in the QDs after the spin injection. The spin-polarized excitons in the QD ensemble migrate simultaneously from QDs with higher exciton energies to those with lower exciton energies. This inter-dot transfer of excitons also aects the P value in the lower energy region of the QD-emission band because the excitons lose their spin polarizations due to the spin relaxation in the dots during the migration. The detailed analysis for the exciton-spin transfer is presented in a coupled QD system after spin injection. We study the spin injection dynamics and the eects of spin relaxation in self-assembled quantum dots (QDs) of CdSe coupled with a diluted magnetic semiconductor (DMS) layer of ZnMnSe, where spin-polarized excitons can be injected from the DMS into the QDs because of the potential dierence. The degree of circular polarization, P, of excitonic photoluminescence (PL) at 5 T in the coupled QDs shows a rapid increase with increasing delay time after a linearly polarized pulse excitation, indicating the spin-injection dynamics. The P value tends to decay gradually because of the exciton-spin relaxation in the QDs after the spin injection. The spin-polarized excitons in the QD ensemble migrate simultaneously from QDs with higher exciton energies to those with lower exciton energies. This inter-dot transfer of excitons also aects the P value in the lower energy region of the QD-emission band because the excitons lose their spin polarizations due to the spin relaxation in the dots during the migration. The detailed analysis for the exciton-spin transfer is presented in a coupled QD system after spin injection.

Spin-orbit torques induced by spin Hall and spin swapping currents of a separate ferromagnet in a magnetic trilayer

박은상,민병철,구현철,김경완,이경진 한국물리학회 2021 Current Applied Physics Vol.29 No.-

Spin-orbit torques (SOTs) have been investigated most widely in normal metal/ferromagnet bilayers where the spin Hall effect of normal metal is a main source of spin currents. Recently, ferromagnets are found to also serve as spin-current sources through spin-orbit coupling. In this work, we theoretically investigate SOT acting on ferromagnet2 in ferromagnet1/normal metal/ferromagnet2 trilayers, which is caused by the spin Hall and spin swapping effects of ferromagnet1. Our result provides an analytical expression of SOT in the trilayers, which may be useful for quantifying the spin Hall and spin swapping effects of ferromagnets and also for designing and interpreting SOT experiments where a ferromagnet is used as a spin-current source instead of a normal metal.

미국 연방소득세법 제355조상의 비과세 Spin-Off와 지분 계속성 요건

정봉진(Chung, Bong-Jin) 숭실대학교 법학연구소 2017 法學論叢 Vol.37 No.-

미국에서의 회사 분할 과세 특례에 관한 주된 근거법인 연방소득세법 제355조에서는 회사분할을 spin-off (배당형 분할), split-off (상환형 분할), split-up (청산형 분할)등 세 유형으로 분류하고 있다. 그 중 spin-off에서는 분배회사가 자회사인 피지배회사의 주식을 자신의 모든 주주에게 주식 소유 비율대로 분배한다. 이 때 분배회사의 주주는 자신의 주식을 분배회사에 반환하지 않는다. 회사 분할이 비과세 혜택을 누리기 위한 요건에는 연방소득세법이 규정하고 있는 요건 (성문법적 요건)과 법원과 연방 국세청이 정하는 요건 (사법적 요건)이 있다. 사법적 요건 중 가장 중요한 것은 지분 계속성 요건이다. 이 지분 계속성 요건은 기본적으로 분배회사가 자기 자산을 자회사 (피지배회사)에게 양도한 후 분배회사의 주주가 자산을 양수한 자회사의 지분을 계속적으로 보유할 것을 요구하고 있다. 지분 계속성 요건은 spin-off를 비롯한 모든 비과세 회사 분할의 핵심적 요소이다. 지분 계속성 원칙에 위반할 경우 분배회사는 비과세 혜택을 상실하게 된다. 이 논문은 미국 연방소득세법 제355조에 규정된 세 유형의 인적 분할 중 우리 상법상의 인적 존속 분할과 가장 유사한 spin-off의 지분 계속성 요건을 살펴본 후 우리나라 비과세 회사 분할을 위한 지분 계속성 요건과 비교·검토하고 미국의 지분 계속성 요건이 우리에게 시사하는 바를 알아보는 것을 목적으로 한다. 먼저 이 논문 제II장에서는 우리나라 법인세법상의 비과세 분할 세제를 간단히 설명하고, 제III장에서는 미국의 연방소득세법 제355조 상의 spin-off 세제를 검토하며, 제IV장에서는 미국의 비과세 spin-off의 지분 계속성 요건과 이에 대한 비판을 알아본 후 제V장에서 미국의 지분 계속성 요건이 우리에게 시사하는 바를 알아본다. A spin-off is one type of tax-free corporate division permitted under section 355 of the U.S. Internal Revenue Code (“the Code”). A spin-off involves the distribution of the controlled corporation’s stock by a parent corporation (the distributing corporation) to its shareholders. The subsidiary’s shares are distributed on a pro-rata basis to existing shareholders of the parent company, without a requirement that the shareholders surrender any stock of the parent in return. Of the various means of divesting businesses, the spin-off has become extremely popular in the U.S. In order for a spin-off to qualify as a tax-free reorganization under section 355, the transaction generally must satisfy all the statutory requirements and the judicial requirements one of which is the Continuity Of Interest (“COI”) requirement. The COI requirement is the key determinant of a spin-off"s qualification as a tax-free corporate division. The COI doctrine provides that the distributing corporation’s shareholders must receive a definite, material, and substantial proprietary interest in the controlled corporation in exchange for their distributing corporation’s shares in order for a spin-off to qualify as a tax-free corporate division. In determining whether an controlled corporation delivers this type of interest to the distributing corporation’s shareholders, the COI doctrine considers the aggregate amount of controlled corporation’s stock that the distributing corporation’s shareholders receive in a reorganization. The corporate division system originating in the laws of France, Germany, and England was introduced to Korea when the Korean Commercial Act was amended in 1998 after the foreign exchange crisis in 1997, and the Korean Corporate Income Tax Law amended in 2000 allows the tax-free status to the corporate division if it satisfies several requirements very similar to those of the spin-off under section 355 of the Code one of which is the COI requirements. In this article, the COI requirements of section 355 of the Code and that of Korean Corporate Income Tax Law are compared and analyzed to find any implication for Korean corporate division system.

Nonlocal Spin Diffusion Driven by Giant Spin Hall Effect at Oxide Heterointerfaces

Jin, Mi-Jin,Moon, Seon Young,Park, Jungmin,Modepalli, Vijayakumar,Jo, Junhyeon,Kim, Shin-Ik,Koo, Hyun Cheol,Min, Byoung-Chul,Lee, Hyun-Woo,Baek, Seung-Hyub,Yoo, Jung-Woo American Chemical Society 2017 NANO LETTERS Vol.17 No.1

<P>A two-dimensional electron gas emerged at a LaAlO3/SrTiO3 interface is an ideal system for 'spin-orbitronics' as the structure itself strongly couple the spin and orbital degree of freedom through the Rashba spin orbit interaction. One of core experiments toward this direction is the nonlocal spin transport measurement, which has remained elusive due to the low spin injection efficiency to this system. Here we bypass the problem by generating a spin current not through the spin injection from outside but instead through the inherent spin Hall effect and demonstrate the nonlocal spin transport. The analysis on the nonlocal spin voltage, confirmed by the signature of a Larmor spin precession and its length dependence, displays that both D'yakonov-Perel' and Elliott-Yafet mechanisms involve in the spin relaxation at low temperature. Our results show that the oxide heterointerface is highly efficient in spin-charge conversion with exceptionally strong spin Hall coefficient gamma similar to 0.15 +/- 0.05 and could be an outstanding platform for the study of coupled charge and spin transport phenomena and their electronic applications.</P>

해외 Spin-off 조직변경에 대한 의제배당 과세 : AT&T 사례를 바탕으로

문태곤,조선애,문두철 한국공인회계사회 2024 회계·세무와 감사 연구 Vol.66 No.1

최근 AT&T의 spin-off와 관련하여 국내 투자자들의 배당소득세가 증권사마다 다르게 원천징수되어 논란이 된 바 있다. 미국에서는 적격분할로 인정되어 투자자들에게 배당소득세가 과세되지 않았으나, 국내에서는 이에 대한 납세의무와 그 세액 계산 방법에 대하여 증권사마다 다른 규정을 적용하였기 때문이다. 논란 끝에 발표된 유권해석에 따라, AT&T 주주들은 분배받은 AT&T 자회사 주식의 시가에 대하여 의제배당 소득세를 부담하게 되었다. Spin-off에 대하여 국내법을 적용하면 물적분할 후 주주들에게 자회사 주식을 현물배당하는 형식을 취하는 것이지만, 과세당국은 그 경제적 실질이 인적분할을 하는 것과 동일하다고 보아 인적분할에 따른 의제배당 규정을 적용한 것으로 볼 수 있다. AT&T 주주들이 분배받은 자회사 주식을 현물배당으로 보아 배당소득세를 과세하는 것과 의제배당 규정을 적용하여 배당소득세를 과세하는 것에는 큰 차이가 있다. 현물배당으로 과세하면 물적분할이 적격분할이든 비적격분할이든지 관계없이 분배받은 자회사 주식의 시가에 대하여 배당소득세가 과세된다. 반면, 의제배당으로 과세한다면 적격인적분할인 경우에는 분배받은 자회사 주식에 대한 과세문제가 발생하지 않으나 비적격인적분할인 경우에는 자회사로부터 분배받은 주식의 시가가 해당 주식을 취득하기 위하여 사용한 금액을 초과하는 금액에 대하여 배당소득세가 과세되기 때문이다. 본 연구는 최근 논란이 된 AT&T spin-off에 대한 의제배당 과세 사례를 살펴봄으로써, 국내법에 정의되지 않은 해외기업의 조직변경에 대한 국내 투자자들의 소득세 과세 문제를 고찰한다. 최근 투자자들의 주주환원 정책에 관한 관심이 증가하면서 주주 친화적인 미국 주식시장에 대한 투자 참여가 사상 최대 증가 폭을 나타내고, 이에 따라 서로 다른 과세제도로 인한 과세 이슈 또한 증가하고 있기때문에 이러한 고찰은 학문적으로나 실무적으로 의미가 있다. AT&T 사례를 살펴본 결과, AT&T에 투자한 국내 투자자들은 수취한 자회사 주식의 시가에 대한 배당소득세를 부담하였는데, 이는 의제배당에 대한 배당소득세를 과세한다는 과세당국의 해석에도 불구하고, 해당 주식을 취득하기 위하여 사용한 금액에 대한 공제는 고려되지 않은 것이다. 결과적으로 AT&T의 주주들은 현물배당에 대한 배당소득세를 부담하는 것과 동일한 세액을 부담하게 되어, 현물배당이 아닌 의제배당 규정을 적용하는 것에 대한 의미를 찾을 수 없게 되었다. 이에 본 연구는 해당 사례에 대해 spin-off 이후 배분된 자회사의 주식이 현물배당이 아닌 인적분할에 따른 의제배당임을 판단할 때에는 법형식이 아닌 경제적 실질에 따른 판단을 내리고 있으나, 분할의 적격성 결정에서는 국내법을 엄격히 적용하고 있어 사례의 경제적 실질이 충분히 반영되지 못하고 있음을 설명한다. 또한 비적격분할시 적용되는 의제배당액 계산에서 고려되지 못한 해당 주식을 취득하기 위하여 사용한 금액에 대한 공제의 필요성을 제시한다. 이를 통해 국가별 과세제도 차이로 인해 해석에 문제가 발생할 수 있는 규정의 명확성과 새로운 규정의 필요성을 제시하여 우리나라 자본시장 성숙에 기여하고자 한다. Recently, there was a controversy regarding AT&T’s spin-off that different financial institutions calculated dividend income tax differently. The spin-off was recognized as a reorganization in the U.S. and investors were not subject to dividend income tax. However, according to the interpretation of the Ministry of Economy and Finance in Korea, although the spin-off is recognized as a reorganization, this reorganization can not be considered a qualified divisive, which allows the tax to differ. Therefore, the amount of dividend income tax was calculated based on the market value of the AT&T subsidiary shares distributed. As a result, AT&T’s shareholders incurred the same amount of tax as ordinary dividends, although the spin-off is recognized as a reorganization. This paper examines the issue of income taxation of reorganizations of foreign companies that are not defined under domestic law through the recent controversial taxation of agenda dividends on AT&T spin-offs. This paper explores two issues regarding the AT&T spin-off case. First, This study explains the inconsistency that the judgment for the division was determined based on economic substance; however, this division can not be considered a qualified divisive, which allows the tax to differ based on tax legislation. Second, in the case of an unqualified division, the dividend income tax is calculated after the amount spent for acquiring the original stock deduction based on economic substance. However, the dividend income tax for Korean investors was calculated based on the market value of the subsidiary stock they received without any consideration of acquiring the amount of original stock, representing the limitation of Korean tax legislation. This study is both academically and practically relevant as the recent increase in investor interest in shareholder return policies has increased taxation issues arising from different tax regimes.