Earticle

Small and medium-sized enterprises are an important part of the national economy in Shandong Province. They can play a very important role in promoting economy growth, increasing employment, increasing finance income, promoting scientific and technical progress and innovation and promoting social stability. Firstly, the paper designed a corresponding questionnaire. Secondly, the investigation was carried on a large number of small and medium-sized enterprises in Shandong province, we can find that small and medium-sized enterprises have a series of problems in Shandong province. For example, the ability of technical innovation is weak and the enterprise managements think little of institutional innovation. Finally, the paper puts forward corresponding suggestions.

This paper examines the possible policy suggestions from South Korean oil policy during 1970s. Reason of the research time period is based on South Korean more oil dependent situation during 1970s and her overcome from first oil crisis in 1973. The paper argues that South Korean centralized economic planning institution and her foreign policy back-up was crucial to overcome it.

Korea and Mongolia have developed cooperative relations greatly in several fields such as the economy and culture, based on economic complementarity and despite the short period since racial, cultural and linguistic similarities, the amity in 1990. In 2006, President Roh Moo-hyun's visit to Mongolia expanded friendship and cooperation in all fields of politics, economy, culture etc., and enhanced mutual profit through cooperation of the two countries is expected to be improved more gaining substantial outcome, in terms of an upgrade of two countries' relation, successful energy resource diplomacy etc. Let's examine a possible cooperation plan for improving trade between Korea and Mongolia through positive factors of the latest development in the Mongolia economy. The Mongolia economy has been showing smooth growth recently, and inflation is stabilized and the entire economic structure is improving. It's economically active population and economic activity participation rate have been improving along with economic growth, and it's production possibility population has increased and the structure of population has improved. Also, the Mongolian government business and all citizens have a strong desire for capitalism, and thus settling down gradually, with strong economic growth, and foreign transactions and the terms of trade have improved by active market-opening', and is showing stability in the balance of payments, involving increases in foreign direct investment. The latest financial market boom is proving sufficient liquidity to the real sector, thereby helping economic growth. Because Mongolia has rich natural resources, ranking among the ten largest resource-rich countries, it's growth potential is reckoned high. Thus, the proposals for improving trade relationship are as follows ; a trade-cooperation promotion plan of Korea and Mongolia, will have to extract a long-term market potential. And we should expand our cooperation to various industrial sectors. Furthermore, we have to utilize compensation trade to increase trade volumes. The economic cooperation between Mongolia and Korea has to proceed to maximize the complementary effects between the two countries. For this purpose, we have to make various investment cooperation through natural resources and technology transfer as well as trade, in a parallel and multifaceted way to increase synergy effects. Therefore, considering the present circumstances for cooperation promotion in trade and commerce between Korea and Mongolia, it is desirable, to have a long-term perspective on effective and mutually beneficial collaberation, rather than expecting a short-term outcome.

본 연구는 한국과 몽골의 양국 법인세법 간의 차이점을 분석하여 이로 인해 발생할 수 있는 기업 활 동상의 문제점을 인식하고자 한다. 문헌을 중심으로 연구하였으며 과세대상, 고정자산의 감가상각, 과 세소득금액산정, 과세율, 면세에 관하여 살펴보았다. 요약하자면 첫째, 한국법인세법에서는 몽골법인세법에서 규정하고 있지 않은 법인이 해산한 경우 잔 여재산을 정리하기 위한 과정에서 발생된 소득을 청산소득으로 하여 과세대상으로 규정하고 있다. 둘 째, 한국법인세법에서는 몽골법인세법에 비해 감가상각 대상 고정자산을 구제척이고 다양하게 규정하 고 있으며, 한국법인세법은 내용연수를 물리적으로 사용할 수 있는 기간이 아닌 감가상각률을 산정하 기 위한 기준으로 정의하고 있고, 업종별, 자산별로 별도의 내용연수를 정한다. 셋째, 한국법인세법과 몽골법 인세법에서 규정하는 과세소득금액 산정은 별다른 차이를 보이지 않는다. 넷째, 과세율에서의 차 이점은 한국법인세법에서는 법인이 주택과 비사업용 토지를 양도 시 한시적으로 투기지역에 한하여 10%의 세율을 과세하고, 그 이외에는 과세하지 않았으나, 이에 비해 몽골법인세법은 토지 양도에 대해 비과세를 적용하고 있다. 다섯째, 한국법인세법에서는 일정한 요건을 갖추고 시설에 투자를 할 시, 투 자금액의 일정비율을 세액에서 공제해 주는 투자세액공제가 있지만 몽골법인세법에서는 이러한 면세 및 감세 규정을 두고 있지 않다. 최근 다양한 업종의 산업들이 증가하고 있는 몽골시장 상황에 비추어 볼 때, 편법적인 탈세에 쉽게 노출 될 것이며, 이는 시장경제에 부정적인 영향을 미칠 것이다. 이러한 흐름에 맞춰 몽골법인세법 또 한 수정 및 보완할 필요가 있다고 주장하며, 본 연구결과가 지속적으로 자본주의화 되어 가고 있는 몽 골 경제시장에 도움이 될 것이라 기대한다.

The purposes of this research are to compare and analyze taxation system and accounting system between Korea and Mongolia, distinguish characteristics and differences of two countries’ cooperate tax, recognize problems of corporate activities caused by differences of corporate tax and seek measures to endure so as to promote corporate activities between two countries and be helpful for effective decision-making of accounting information uses. For the method of research in this thesis, taxable object, depreciation cost, taxable income calculation, taxation rate and duty free were examined by focusing on documentary research. To sum up, first, the biggest difference can be liquidation income from an angle of taxable object. Second, differences of depreciation can be assets which are the object of depreciation and durable years. In Korean corporate tax, kinds of depreciation object are more and regulated more concretely than depreciation objects regulated in Mongolian corporate tax. Another difference can be durable year. In laws of Korean corporate tax, durable year is the standard for calculating depreciation rate, not means limitation of physical using. Durable year is particularly set by types of occupation, assets, etc. Third, there was particular difference in calculation of the amount of taxable income regulated in Korean and Mongolian corporate tax. Fourth, differences of taxation rate are taxation rate for the transfer of building, land, etc. In laws of Korean corporate tax, taxation of real estate sale is classified by differences of housing in speculative nomination, regional houses and region and taxation rate is different. In Mongolian corporate tax, land transfer is not taxed, but Korea taxes lands by dividing into land for business and land for not-business. Fifth, in duty free and tax reduction, the difference can be kinds of tax exemptions. Korea corporate taxes have more kinds of investment tax deduction than Mongolian corporate tax. Mongolian corporate tax doesn’t regulate the deduction for investment tax. Also, for the difference, the laws of Mongolian corporate tax don’t include regulations of indirect foreign tax. There is no regulation for calculation of corporate tax paid by the country for foreign subsidiary company’s dividend income and deduction of foreign tax payment if there is dividend income of foreign subsidiary company to income amount of each business year of domestic cooperate body. If comparing Mongolian corporate tax with Korean one, there is no detailed regulation for corporate tax, so there are lots of worries about corporate tax evasion. Recently, in Mongoli, several kinds of businesses are increased more than before, so corporate tax must be revised and supplemented for it. Therefore, results of this research should be helpful for Mongolian economic market which is continuously capitalized.

현대의 기업 환경은 예측 할 수 없을 정도로 빠르게 변화하고 있다. 산업사회가 발전하고 기업의 규 모가 커짐에 따라 기업은 치열한 경쟁 속에서 신속히 대응하고 발전을 시켜야 하는 외부환경에 직면하 게 되었고, 외부환경 못지않게 내부고객의 만족도가 올라가지 않으면 생산성 향상이나 품질개선이 어 렵게 되었다. 기업의 입장에서 우수인력과 숙련된 기능직의 조직이탈을 막고 조직에 몰입할 수 있는 환경을 만들기 위해 보상과 관련된 보상제도(임금, 인사고과, 복리후생)와 조직 몰입과의 관계를 연구 하였다. 또한 점점 더 중요시되는 협력적 노사관계와 고용안정성에 대한 관심도 높아졌다. 따라서, 본 연구에서는 선행요인인 보상제도(임금, 인사고과, 복리후생), 조절요인인 협력적 노사관계와 고용안정성 그리 고 결과요인인 조직몰입과의 사이에 어떠한 관계가 있는지에 대한 모형을 제시하고, 이들 요인 상 호간의 관련성을 실증연구를 통하여 검증해 보고자 한다.

The modern environment of company is rapidly changing in expectable rate. As industrial society is developing and the size of company is increasing, the company itself has faced exterior environment to promptly adapt to tense competition for development and enhancement of productivity or improvement in quality is impossible without increase in satisfaction rate of internal customers. The relationship between personnel system(income, performance assessment, and benefits package) related with compensation and organizational commitment is examined in terms of perspective of company to form environment to focus on organization while avoiding escape of experienced technical posts and quality work forces. In addition, recognition on cooperative relationship of labor and management as well as the stability in employment that are gradually considered important has increased. Accordingly, model is proposed in this research upon the type of relationship in between the personnel system(income, performance assessment, and benefits package) known as preceding factor, cooperative relationship of labor and management as well as the stability in employment known as adjusting factor, and organizational commitment known as resulting factor to verify the mutual connection through empirical research on mutual connection of these factors.

기내난동은 항공기 승객이 운항시 지켜야할 규칙을 지키지 않거나 기장과 객실 승무원의 업무를 방 해하는 것으로 항공기 안전을 저해하는 요소이다. 국제항공운송협회(IATA)의 발표자료에 의하면 기내 난동행위는 급격하게 증가하고 있는 추세이다. 항공사 발표자료와 뉴스보도, 국토해양부의 보도자료 등 을 통하여 기내난동 현황과 원인을 분석하고, 현장에서 우리나라 법률 및 항공사별 규제가 어떻게 적 용되는지 알아본다. 또한 1963년 국제민간항공기구(ICAO)에 의해 채택된 동경협약의 개정작업 진행정 도를 확인하고 현실적으로 어떻게 대응되는지 확인해본다. 마지막으로 개정된 동경협약에 따라 우리나 라 항공안전 및 보안에 관한 법률에 대한 개정에 대한 논의도 이루어지길 기대해본다.

Air rage is an act that threatens the safety of the whole aircraft, by disobeying rules during flight or interfering with the operations of the captain and crew. According to the International Air Transport Association (IATA), the rate of air rage is increasing. This articles studies the types of air rage and its relevance by investigating materials presented by airlines, new reports, studies conducted by the Ministry of Land, Transport and Maritime Affairs, and other data studies. It is also crucial to study and understand our countries laws on flight safety and security, as well as flight regulations of each airline. Another key element is the revision process of the Tokyo Agreement – an agreement dealing with crimes and other activities on board – that was accepted by the International Civil Aviation Organization (ICAO) in 1963.