법인세율인하시 세금비용과 비세금비용이 이익조정에 미치는 영향

최수천,서란주 한국세무회계학회 2004 세무회계연구 Vol.14 No.-

우리나라는 1990년대에 들어서 조세부담의 공평성제고와 기업의 대외경쟁력 향상을 위하여 지속적으로 법인세율을 인하하여 왔다. 이에 따라 박춘래와 김성민(1996), 김경호와 박종일(2000), 고종권(2001), 신승묘(2002)등은 기업 경영자가 세율인하에 따른 조세절감을 위해 회계이익을 조정하는가에 대한 실증연구결과를 제시하고 있지만 이들의 연구결과는 서로 일관되지 않게 나타나고 있다. 따라서 본 연구에서는 1996년 세율인하이후 얼마의 시간을 두고 2002년에 추가적으로 법인 세율을 인하(1%)됨에 따라 이와 관련한 기업의 이익조정행위를 실증분석해 보고자 한다. 또한 세금비용과 비세금비용의 상충관계를 고려하여 이틀 분석해 보고자 한다. 연구결과 기업의 경영자들은 세율인하직전연도인 2001년도에는 재량적 발생액을 이용하여 이익을 감소시키고 이를 세율인하연도인 2002년도로 재량적 발생액을 이용하여 이익을 이연시키는 것으로 나타났다.

Asymmetric Dimethylarginine의 다형핵 백혈구에 대한 효과

최수란 외 중앙대학교 의과대학 의학연구소 2004 中央醫大誌 Vol.29 No.3·4

Asymmetric dimethylarginine (ADMA), an endogenous nitric oxide synthase (NOS) inhibitor, has been suggested to be a contributory factor in vascular disease of atheroclerosis. The present study was undertaken to elucidate the effects of ADMA on the vasorelaxation of isolated thoracic aorta, PMNs adherence to superior mesenteric artery, the generation of superoxide and hydrogen peroxide in PMNs, and the intracellular calcium mobilization in PMNs. The endothelium dependent vasorelaxation of isolated thoracic aorta was inhibited by ADMA in a dose-dependent manner, but the endothelium independent vasorelaxation was not inhibited by ADMA. The PMNs adherence to superior mesenteric artery was increased by ADMA. Superoxide anion and hydrogen peroxide production in 1 μM formylmethionylleucylpheylalanine (fMLP)-activated PMNs was increased by ADMA in a dose-dependent fashion. The fMLP-induced elevation of intracelluar calcium in PMNs was inhibited by ADMA. L-arginine reversed the effects of ADMA on the vasorelaxation of isolated thoracic aorta, PMNs adherence to superior mesenteric artery, the superoxide and hydrogen peroxide generation, and the elevation of intracellular calcium in PMNs. The results suggest that ADMA may be harmful to vascular endothelium by stimulating inflammatory cells, but L-arginine may protect vascular endothelium from the ADMA-induced damage.

교사가 인식한 학교문화 분석

곽수란,최형심 木浦大學校 敎育硏究所 2000 교육연구 Vol.13 No.-

The school culture in this paper can be defined a kind of peculiar value patterns and norms of school. It is made up of attitudes, values, action dispositions and school climate that school members continually in school is socio-culturally constructed and reproduced in the process of close interactions among teachers. students and social structures. This paper analyze school culture as a view teacher. This paper suggest a positive direction to schooling

Q 열에 의한 감염성 심내막염 2예

문수연,최영실,박미연,이정아,정미경,정혜숙,정두련,송재훈,백경란 대한감염학회 2009 감염과 화학요법 Vol.41 No.3

Q fever is a zoonosis caused by Coxiella burnetii, Presenting as acute and chronic illness and it has been reported worldwide. Acute Q fever is usually asymptomatic or mild and self-limiting, but infective endocarditis is one of the most serious complications of chronic Q fever and can be fatal. Known risk factors for Q fever endocarditis are valvular heart disease, immunocompromised hosts, and pregnancy. There have been some reports on Q fever in Korea but there exists no report on Q fever endocarditis. We have experienced 2 cases of Q fever with underlying valvular heart disease; both Patients came to the hospital for evaluation of prolonged fever. Although Q fever and Q fever endocarditis are rare in Korea, Q fever endocarditis should be considered in the differential diagnosis of patient with infective endocarditis when causative microorganism cannot be identified.

조기 후두암의 Docetaxel-Cisplatin 유도 화학요법에 대한 임상연구

정주섭,권보란,최영진,왕수건,이병주,조군제 부산대학교 병원 암연구소 2009 부산대병원학술지 Vol.- No.25

영양제로서 결정 NH₄H₂PO₄를 첨가한 피혁 공장 폐수의 생물학적 처리

전명순,임병란,최기덕,이수구 서울산업대학교 산업대학원 1993 大學院論文集 Vol.2 No.-

피혁 공장 폐수의 생물학적 처리에 있어서 유입 폐수의 급격한 부하변동, 독성물질의 유입 및 미생물의 성장에 필요한 각종 영양소의 불균형 등으로 인해 처리효율이 낮고 운전관리상 어려움이 많다. 따라서 본 연구에서는 피혁공장 폐수의 생물학적처리효율을 높이기 위하여 각종 영양제의 주입에 따른 처리효과에 관한 실험을 실시하여 적절한 영양제를 선정하고, 최적 주입량 등을 결정 하였다. 실험대상 폐수는 반월공단내의 피혁 공단 폐수로서 중화 및 응집참전 밥법으로 전처리 한 후 포기조에 유입되는 폐수를 대상으로 하였다. 영양제로는 회분식 실험에서 피혁폐수의 처리효율이 가장 우수한 것으로 나타난 결정 APM (ammonium phosphate monobasic, NH₄H₂PO₄)을 이용하였다. 연속식 활성 슬러지 공장에 있어서 폐수의 유량, 슬러지 반송율, 결정 APM 주입량 등을 변화시켜 그에 따른 처리효율에 미치는 영향을 실험 고찰하였으며, 생물 반응공학적인 반응해석을 통하여 설계에 필요한 반응상수 등을 구하였다. 연속식 활성슬러지법에서체류시간 12시간의 조건에서 영양제 미주입시 BOD 제거효율은 68%에 불과하였으나, 영양제로서 요소와 인산을 주입한 경우 73%로 증가하였으며 결정APM을 주입한 경우 90% 이상의 높은 처리율을 얻을 수 있었다. 결정 APM의 최적 주입량은 회분식 실험의 경우 300㎎/L이었으나, 연속식 실험의 경우 50㎎/L로 낮게 나타났는데, 이는 반송되는 슬러지내의 높은 인농도와 미량원소에 기인한다. 결정 APM을 50㎎/L 주입한 후 수리학적 체류시간을 6∼30 시간의 범위로 변화시켜 실험한 결과, BOD 제거효율은 체류시간 6시간에서는 67%에 불과하였으나, 12시간의 경우 93%, 30시간의 경우 98%이었다. 따라서 BOD제거효율 90%이상을 얻기 위해서는 수리학적 체류시간은 11시간 이상, F/M비는 0,65 ㎏ BOD/㎏ MLVSS·d 이하로 운전하여야 하는 것으로 나타났다. This study was performed to enhance the treatment efficiency of leather wastewater adding APM(ammonium phosphate monobasic, NH₄H₂PO₄) crystal as nutrient which contained the sufficient mineral components. The effect of APM crystal on biological treatment were studied and its optimum dosage and kinetic coefficients were determined. In the continuous activated sludge system for field wastewater of Banwol leather complex, BOD removal efficiency could be obtained over 90% with adding APM crystal, while it was 68% without nutrients and 73% with urea and phosphoric acid in the condition of HRT 12hr and SRT 3 days. The optimum dosage of APM crystal was 50㎎/L which was low compared with 300㎎/L in batch test due to recycling sludge contained high content of phosphate and mineral nutrients. In the condition of adding APM crystal 50㎎/L and hydraulic retention time in the range 6∼30hr, BOD removal efficiencies were 67% for HRT 6hr, 93% for 12hr and 98% for 30hr. In order to obtain over 90% of BOD removal efficiency, HRT should be maintained over 11 hr and F/M ratio within 0.65 ㎏ BOD/㎏ MLVSS·d.

First Report of Tobacco mild green mosaic virus Infecting Pepper in Korea

Choi, Gug-Seoun,Kim, Jae-Hyun,Ryu, Ki-Hyun,Choi, Jang-Kyung,Chae, Soo-Young,Kim, Jeong-Soo,Chung, Bong-Nam,Kim, Hyun-Ran,Choi, Yong-Mun The Korean Society of Plant Pathology 2002 Plant Pathology Journal Vol.18 No.6

A rod-shaped virus was isolated from pepper showing mild mosic during the winter growing seasons of 2001 and 2002 in Korea. Based on its biological reactions, serological relationships, reverse transcription-poly-merase chain reaction (RT-PCR) using specific primers, and nucleotide sequence analysis of coat protein (CP) gene, the isolated virus was identified as Tobacco mild green mosaic virus (TMGMV) and designated as Korean pepper isolate (TMGMV-KP). Crude sap from infected tissue was mechanically transmitted to various indicator plants, which produced characteristic symptoms of tobamovirus infection. However, no symptom was observed in Gomphorena globosa. In RT-PCR assays with specific primers toy respective detection of TMGMV, Tobacco mosaic virus (TMV), Pepper mild mottle virue (PMMoV), and Tomato mosaic virus (ToMV), a single strong band of about 500 bp in length was produced from the sample used only with TMGMV primers. The amplified DNA was cloned and the nucleotide sequence was determined. Sequence comparisons with the CP gene of other tobamoviruses indicated that TMGMV-KP shared 99.3% identity with TMGMV Japanese isolate and only 59.1, 58.6, and 58.1% identity with TMV, PMMoV and ToMV, respectively. This is the first report of TMGMV in Korea.

Protective Effect of Defibrotide on Splanchnic Injury following Ischemia and Reperfusion in Rats

Soo Ran Choi,Ji Hoon Jeong,Jin Ho Song,Yong Kyoo Shin 대한생리학회-대한약리학회 2006 The Korean Journal of Physiology & Pharmacology Vol.10 No.2

A splanchic artery occlusion for 90 min followed by reperfusion of the mesenteric circulation resulted in a severe form of circulatory shock, characterized by endothelial dysfunction, severe hypotension, marked intestinal tissue injury, and a high mortality rate. The effect of defibrotide, a complex of single-stranded polydeoxyribonucleotides having antithrombotic effect, was investigated in a model of splanchnic artery occlusion (SAO) shock in urethane anesthetized rats. Occlusion of the superior mesenteric artery for 90 min produced a severe shock state, resulting in a fatal outcome within 120 min of reperfusion in many rats. Defibrotide (10 mg/kg body weight) 10 min prior to reperfusion significantly improved mean arterial blood pressure in comparison to vehicle treated rats (p<0.05). Defibrotide treatment also significantly attenuated in the increase of plasma amino nitrogen concentration, intestinal myeloperoxidase activity, intestinal lipid peroxidation, infiltration of neutrophils in intestine and thrombin induced adherence of neutrophils to superior mesentric artery segments. Superoxide anion and hydrogen peroxide production in 1μM formylmethionylleucylphenylalanine (fMLP)-activated PMNs was inhibited by defibrotide in a dose-dependent fashion. Defibrotide effectively scavenged hydrogen peroxide, but not hydroxyl radical. Treatment of SAO rats with defibrotide inhibited tumor necrosis factor-α, and interleukin-1β productions in blood in comparison with untreated rats. These results suggest that defibrotide partly provides beneficial effects by preserving endothelial function, attenuating neutrophil accumulation, and antioxidant in the ischemic reperfused splanchnic circulation

Cervicovaginal fluid hyaluronan in high risk of preterm birth: preliminary study

( Soo Ran Choi ),( Eun-taex Oh ) 대한산부인과학회 2022 대한산부인과학회 학술대회 Vol.108 No.-

Objective: Hyaluronan(HA) is a nonsulfated glycosaminoglycan and is synthesized at cervical epithelium and stroma and released into the cervicovaginal fluid. During pregnancy HA level increase in the cervix. HA depletion in the cervix resulted strikingly increased preterm birth rates in a mouse model. The objective of study was to identify the change of cervicovaginal fluid HA level in women with high risk of preterm birth. Methods: Cervicovaginal fluids were prospectively collected in 9 pregnant women at 16-27 weeks of gestation. HA and gelatinase were quantified by an enzyme-linked immunosorbent assay (ELISA) and Western blot. Results: In women who has short cervical length, cervicovaginal fluid HA levels were decreased than those of normal cervical length. The levels of cervicovaginal fluid gelatinase were increased in women with high risk of preterm birth. Conclusion: Decreased level of cervicovaginal fluid HA along with increased level of gelatinase may associated with preterm birth in who have short cervical length.

Progesterone receptor membrane component 1 in fetal membranes with preterm labor, preterm premature rupture of membrane, and chorioamnionitis

( Soo Ran Choi ),( Ji Young Seo ),( Hyung Eun Choi ),( Eunae Jo ),( Hwayeon Choi ),( Su Kyung Jung ),( Shina Jang ),( Sung Ook Hwang ) 대한산부인과학회 2018 대한산부인과학회 학술대회 Vol.104 No.-

Objective: Progesterone receptor membrane component 1(PGRMC1) is one of membrane progesterone receptors that to directly activates intracellular signaling cascades. Although PGRMC1 may have anti-inflammatory and anti-apoptotic actions, the role of PGMC1 in fetal membranes remains unclear. Preterm labor (PTL) and preterm premature rupture of membrane (PPROM) are association with inflammation in fetal membranes. The purpose of our study was to determine the expression of PGRMC1 in fetal membranes with PTL, PPROM, and acute histologic chorioamnionitis (HCA). Methods: Full thickness of fetal membranes were obtained from women with preterm birth (PTB), gestational age matched (32-34weeks of gestational age), combined PTL without HCA (PTL, n=10), PPROM without HCA (PPROM, n=10), and PTB with HCA (HCA, n=10) and from women undergoing term elective cesarean delivery without labor or HCA (T, n=9). The expression of PGRMC1 was assessed by Western blot and densitometric analysis. Because CD14 is a component of the innate immunity, CD14 was used for inflammatory indicator. Immunohistochemistry (IHC) with specific antibodies to PGRMC1 and CD14 was done. Nonparametric statistics was used for analysis. Results: All layers of fetal membrane, amnion, chorion, and deciduas had PGRMC1 expression. PGRMC1 expressions in PTB including PTL (mean 0.28±0.07, p=0.01), PPROM (mean 0.59±0.19, p=0.22), and HCA (mean 0.16±0.07, p=0.003) were decreased than in those of T (mean 0.87±0.48). Especially, in PTB with HCA PGRMC1 expression was significantly decreased compare to PTL and PPROM (p=0.006, p=0.001, respectively). CD 14 was inversely expressed proportional to PGMC1 (r = - 0.518, p =0.002). PGRMC1 expression in PPROM was higher than those of PTL (p=0.002), although there was no difference in expression level of CD 14 (p=0.458). IHC showed that PGRMC1 was predominantly in the cytoplasm of cells, and represented immunoreactivity consistent with immunoblotting results. Conclusion: PTB with PTL, PPROM, and especially HCA are associated with a decreased PGRMC1 in fetal membranes along with inversely increased of CD 14. PGRMC1 expression in PPROM was higher than those of PTL. Acknowledgements: This work was supported by the National Research Foundation of Korea (NRF) grant funded by the Korea goverment (No. 2017R1D1A1B03029882)