[독일] 독일 장애인 의무고용률 부과 방식의 변화 검토

정광진 한국장애인고용공단 고용개발원 2019 연구자료 Vol.2019 No.1

金銀花가 喘息유발 cytokine 분비와 호산구 chemotaxis에 미치는 영향

정광진,정희재,정승기,이형구 대한한방내과학회 2005 大韓韓方內科學會誌 Vol.26 No.1

Objective: Asthma is known as chronic airway inflammatory disease. This inflammation is conducted by various inflammatory cells including eosihophil.Chemotaxis is one way that circulating inflammatory cells invade a specific lesion. This study examines the degree to which Lonicerae Flos inhibits eosinophil chemotaxis at pulmonary epithelium after allergic stimulation. Material and Methods: Water extracts of Lonicerae Flos and pulmonary epithelial cell lines A549(human typeⅡ-like epithelial cells) and human eosinophils were used. Cytotoxic effects of Lonicerae Flos via MTS assay were estimated, as well as the effects of Lonicerae Flos on chemokines from prestimulated A549 cells by sandwich ELISA and RT-PCR. Chemotaxis assay was conducted on prestimulated eosinophils treated with Lonicerae Flos. Result: In this study TNF-α and IL-4, IL-1β were seen to induced the accumulation of chemokines mRNA in the pulmonary epithelial cell lines A549 in a dose-dependent manner. Chemokines were inhibited by Liripois Tuber in a dose-dependent manner and especially, IL-8 and ICAM-1 were inhibited considerably at 100㎍/ml concentration of Lonicerae Flos. The eosinophil migration is inhibited in high concentration of Lonicerae Flos in a dose-dependent manner. Conclusion: These findings indicate that the supression of the expression of chemokines can be accomplished by Lonicerae Flos treatment, raising the possibility that Lonicerae Flos might be of therapeutic value in diseases such as asthma.

인터넷 쇼핑몰에서 플로우, 신뢰, 만족, 충성도간의 관계에 관한 연구

정광진,장경호,Jeong Gwang-Jin,Jang Kyung-Ho 대한경영정보학회 2003 경영과 정보연구 Vol.12 No.-

최근 인터넷 쇼핑몰에서 고객의 충성도에 관한 연구가 다양하게 이루어지고 있다. 또한 쇼핑몰 사용자의 경험적인 측면의 중요성이 제기되면서 많은 연구에서 이를 플로우란 개념으로 설명하고 있다. 본 연구는 인터넷 쇼핑몰에서의 최적 경험으로서의 플로우와 그 동안 인터넷 쇼핑몰 관련 연구에서 고객 충성도와의 긍정적 관계에 대해 논의가 있어온, 신뢰와 만족과의 관계를 공분산 구조 분석을 통해 경쟁 모델화 하여 비교함으로써 우수 모델을 도출하였다. 그 결과 플로우와 신뢰, 만족, 충성도간의 관계를 모두 고려한 포화모델이 우수한 모델로 도출되었다.

뇌저동맥류에의 Approach : Optic Carotid Triangle로부터의 Approach Pterional Approach Via Optic-Carotid Triangle

정광진,Nagasawa, Shiro,Yonekawa, Yasuhiro,Handa, Hajime 대한신경외과학회 1986 Journal of Korean neurosurgical society Vol.15 No.3

There have been known two routes in pterional approach to the distal basilar artery aneurysms: one is via the space between the optic nerve and internal carotid artery (optic-carotid triangle: OCT) and the other is lateral to the ICA (retrocarotid approach: RCA). Although the approach via OCT has several advantages of its own, it had been considered to be used in a very limitted cases. Since we successfully clipped the aneurysms via OCT in 4 cases out of 12 (33%), neuroradiological findings observed in these 4 cases are analyzed and reported. Measurements were made in the following items on the carotid angiogram of the cases operated via OCT (OCT group) and RCA (RCA group) : the distance of ICA bifurcation from midline (D), height of ICA bifurcation from the base line between anterior and posterior clinoid process (H). Although these two values seemed to be higher in OCT group than those in RCA group, no significant difference was found. The product of D and H(D×H) was observed to be significantly higher in OCT group than in RCA group. The value of D×H is considered one of the indicators of the size of OCT and is proved to be useful to judge whether approach via OCT is applicable or not. The approach via OCT has several such advantages as no injury to the occulomotor nerve, less retraction to ICA and easy visualization of p1 segment of the opposite side. The space of OCT can be used not only for clipping itself but also as a line of sight to the deep structures as well as clip applied from other routes.

3실형 인버터 열펌프 시스템의 냉방성능 측정

정광진,최영돈,장효환,송재복,박윤철 대한설비공학회 2001 설비공학 논문집 Vol.13 No.6

4 kHz Notch형 청력도의 특성 분석 및 소음성난청의 판정기준 적용분석

정광진,안욱선,박의현,장지원,정학현,임기정 대한이비인후과학회 2014 대한이비인후과학회지 두경부외과학 Vol.57 No.3

Background and Objectives In this study, we tried to study the criteria and characteristics of patients with noise-induced hearing loss by analyzing the pure tone audiogram such as “C5 dip” or “4 kHz notch”. Subjects and Method Out of 553 patients who complained of tinnitus and hearing loss, medical examination by interview, physical examination, hearing test, brain MRI and survey of tinnitus were performed from January 2010 to December 2012, targeting 81 patients who underwent pure tone hearing test. We analyzed the clinical characteristics of 81 patients with the exception of systemic disease or a history of otologic disease, conductive hearing loss, and vestibular schwannomas. Patients consisted of 70 men and 11 women (34 persons on both sides, 31 persons on right side, and 16 persons on left side), with an average of 48.1±12.9 years. 4 kHz notch-type sensorineural hearing loss was compared with contralateral hearing. Results The audiogram of 4 kHz notch was analyzed, and the results were as follows; 0.5 kHz (11.2±9.9 dB HL), 1 kHz (13.2±9.9 dB HL), 2 kHz (19.4±15.4 dB HL), 3 kHz (38.1±18.7 dB HL), 4 kHz (49.3±16.2 dB HL), 8 kHz (27.2±16.2 dB HL). Among all frequencies of 4 kHz notch audiogram, there was no significant hearing loss in 0.5 kHz and 1 kHz, but significant hearing loss was noted in higher frequencies (paired t-test, p>0.05). The contralateral ear showed a ski-slope hearing loss in about half of the patients. Conclusion Remarkable points of the 4 kHz notch audiogram analysis, known as a typical characteristic of noise-induced hearing loss, were as follows; First, there was hearing loss of about 50 dB HL at 4 kHz. Second, the hearing threshold was improved to about 30 dB HL at 8 kHz. Third, the 4 kHz-notch audiogram showed a significant hearing loss in a high-pitched tone of over 2 kHz, but otherwise there were no significant hearing loss observed in 0.5 kHz and 1 kHz. Fourth, even if there were no symptoms, contralateral ear can still show the ski-slope type of hearing loss. Korean J Otorhinolaryngol-Head Neck Surg 2014;57(3):155-9

인터넷 쇼핑몰에서 플로우와 신뢰의 매개성 검증에 관한 연구

정광진,이대용 한국산업정보학회 2003 한국산업정보학회 학술대회논문집 Vol.2003 No.11

인간농장의 규칙

정광진 오늘의 문예비평 2004 오늘의 문예비평 Vol.- No.-

[조사통계 2018-01] 2018년 장애인 통계집

정광진 한국장애인고용공단 고용개발원 2019 연구자료 Vol.2019 No.-

2010년 법인세법 판례 회고

정광진 한국세법학회 2011 조세법연구 Vol.17 No.1

2010년에 선고된 법인세 관련 판결 중 판례공보에 공간된 것은 12개이다. 올해 선고된 대법원 판결은 대체로 종전 판결의 입장을 유지하거나 연장하는 내용으로 보인다. 그중 대법원 2010. 4. 29. 선고 2007두11382 판결은 소득처분에 따른 소득귀속자의 원천납세의무와 법인의 원천징수의 표리관계를 명확하게 선언한 점 및 위 소득원천징수의무의 제척기간을 원칙적으로 5년으로 제한한 점은 원천징수제도에 관한 법리를 상당히 발전시킨 판결이라고 평가된다. 그 밖에 대법원 2010. 5. 27. 선고 2010두1484 판결은 주식매입선택권 행사로 인한 비과세 특례 금액을 초과하는 소득금액에 대하여 항상 부당행위계산 부인규정을 적용하였던 확립된 과세관행이 잘못된 점을 명확하게 지적하고 비과세 특례 금액을 초과하는 소득금액에 대해서도 개별ㆍ구체적으로 부당행위계산 부인 여부를 검토해야 한다고 판단하였다. 또한 대법원 2010. 6. 24. 선고 2007두18000 판결은 접대비인지 여부에 관하여 지출경비 중 일정한 금액을 기준으로 접대비 여부를 판단하는 것은 위법하고 지출의 목적과 성격을 종합적으로 판단해야 한다고 함으로써 과세관청에게 접대비에 관한 엄격한 입증책임을 요구하였다. 위 판결들을 포함하여 올해 선고된 대법원 판결들은 과세실무에 미치는 영향이 클 것으로 예상된다. In 2010, there were 12 published decisions dealing with corporate income tax issues. Most of the Supreme Court decisions issued this year seem to maintain or extend from the past precedents. The Korean Supreme Court Case No. 2007 Du 11382 (April 29, 2010), which is one of the 12 published cases adjudicated in 2010, is noteworthy as it clarified the mutual dependence between tax withholding obligation of the beneficial owner of the income and the corporation’s tax withholding in connection with disposition of such income, and it limited in principle the statute of limitations to 5 years for the withholding tax obligation. Also, in the Korean Supreme Court Case No. 2010Du1484 (5/27/2010) involving employee stock options, the Court clearly demonstrated that the tax authority’s long standing tax practice related to stock options ― i.e., automatic application of the domestic anti avoidance rules in all cases where the income arising from the exercise of stock options exceed the tax exemption amount ― was erroneous, and that instead, a factual inquiry was necessary to determine whether all statutory conditions were met to trigger the application of the domestic anti avoidance rules. Finally, in the Korean Supreme Court Case No. 2007Du18000 (6/24/2010), the Court held that it was unlawful to treat an item of expense as entertainment expense based on whether it exceeds a specific amount and, instead, such determination should be made based on comprehensive review of the purpose and nature of the expense, imposing more strict burden of proof on the tax authority vis a vis entertainment expense. The foregoing decisions as well as the Korean Supreme Court decisions issued this year are expected to have far reaching implications in the tax practice.